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Service Cost Allocation to Production Departments

In: Cost Accounting

Author

Listed:
  • W. Armand Layne

    (University of the West Indies)

Abstract

Service departments provide beneficial services to the firm. They are not directly engaged in production, but give services to production departments. The types of service departments usually found in a manufacturing concern are catering, inspection, power plant, steam room and tool room.

Suggested Citation

  • W. Armand Layne, 1984. "Service Cost Allocation to Production Departments," Palgrave Macmillan Books, in: Cost Accounting, chapter 0, pages 97-108, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-17691-5_6
    DOI: 10.1007/978-1-349-17691-5_6
    as

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