Con esempio https://www.manager.it/default.asp?page=A_contabilita.html

1. Servizi di Manutenzione e Assistenza
Allocazione di Costi Fissi e di Andamento

2. But that would not be
beneficial to the
company; most of those
costs are fixed.
What if we charged a flat
annual fee for the service?
Allocating Fixed Costs
My performance looked
good until they
allocated those service
department costs, so
I’m not going to use
the service again.

3. Allocating Fixed Costs
That sounds better.
If the fee is fixed,
the more I use the
service the lower my
average cost per
use will be.

4. Allocating Costs by Behavior
Variable
Costs
Charge to
operating
departments at a
budgeted rate times
the usage of the
allocation base.
Fixed
Costs
Allocate
budgeted amounts
to operating departments
in proportion to the
peak-period capacity
required by the
operating department.

5. Variable
Costs
Charge to
operating
departments at a
budgeted rate times
the usage of the
allocation base.
Allocate
budgeted amounts
to operating departments
in proportion to the
peak-period capacity
required by the
operating department.
Allocating Costs by Behavior
Budgeted costs should be allocated
to avoid passing on inefficiencies
from the service departments.
Fixed
Costs

6. Allocating Costs by Behavior
Allocations are made at the beginning of the
period to provide data for predetermined
overhead rates and flexible budgets.
Allocations are made at the end of the period
to provide data for comparing actual
performance to planned performance.
Allocations are made at the beginning of the
period to provide data for predetermined
overhead rates and flexible budgets.
Allocations are made at the end of the period
to provide data for comparing actual
performance to planned performance.

7. Allocating Costs by Behavior
Example
SimCo has a maintenance department and two operating
departments: cutting and assembly. Variable maintenance
costs are budgeted at $0.60 per machine hour. Fixed
maintenance costs are budgeted at $200,000 per year.
Data relating to the current year are:
Allocate maintenance costs to the two operating departments.
Percent of
Peak-Period
Operating Capacity Hours Hours
Departments Required Planned Used
Cutting 60% 75,000 80,000
Assembly 40% 50,000 40,000
Total hours 100% 125,000 120,000

8. Allocating Costs by Behavior
Example: Beginning of the Period
Cutting Assembly
Department Department
Variable cost allocation:
$0.60 × 75,000 hours 45,000$
$0.60 × 50,000 hours 30,000$
Fixed cost allocation
Total allocated cost
Hours planned

9. Allocating Costs by Behavior
Example: Beginning of the Period
Cutting Assembly
Department Department
Variable cost allocation:
$0.60 × 75,000 hours 45,000$
$0.60 × 50,000 hours 30,000$
Fixed cost allocation
60% of $200,000 120,000
40% of $200,000 80,000
Total allocated cost 165,000$ 110,000$
Percent of peak-period capacity.

10. Cutting Assembly
Department Department
Variable cost allocation:
$0.60 × 80,000 hours 48,000$
$0.60 × 40,000 hours 24,000$
Fixed cost allocation
Total allocated cost
Hours used
Allocating Costs by Behavior
Example: End of the Period

11. Cutting Assembly
Department Department
Variable cost allocation:
$0.60 × 80,000 hours 48,000$
$0.60 × 40,000 hours 24,000$
Fixed cost allocation
60% of $200,000 120,000
40% of $200,000 80,000
Total allocated cost 168,000$ 104,000$
Percent of peak-period capacity.
Allocating Costs by Behavior
Example: End of the Period

12. Cost
Type
Cutting Assembly Cutting Assembly
Variable 45,000$ 30,000$ 48,000$ 24,000$
Fixed 120,000 80,000 120,000 80,000
165,000$ 110,000$ 168,000$ 104,000$
Allocation Based on Allocation Based on
Beginning-of-Period
Planned Activity
End-of-Period
Actual Activity
Fixed cost allocations are the same at the
end and at the beginning because they are
based on capacity instead of usage.
Fixed cost allocations are the same at the
end and at the beginning because they are
based on capacity instead of usage.
Allocating Costs by Behavior
Example

13. Quick Check Data
Foster City has an ambulance service that is used
by the two public hospitals in the city. Variable
ambulance costs are budgeted at $4.20 per mile.
Fixed ambulance costs are budgeted at $120,000
per year. Data relating to the current year are:
Percent of
Peak-Period
Capacity Miles Miles
Hospitals Required Planned Used
Mercy 45% 15,000 16,000
Northside 55% 17,000 17,500
Total 100% 32,000 33,500

14. Quick Check
How much ambulance service cost will be
allocated to Mercy Hospital at the
beginning of the year?
a. $117,000
b. $254,400
c. $114,480
d. $119,250
How much ambulance service cost will be
allocated to Mercy Hospital at the
beginning of the year?
a. $117,000
b. $254,400
c. $114,480
d. $119,250

15. How much ambulance service cost will be
allocated to Mercy Hospital at the
beginning of the year?
a. $117,000
b. $254,400
c. $114,480
d. $119,250
How much ambulance service cost will be
allocated to Mercy Hospital at the
beginning of the year?
a. $117,000
b. $254,400
c. $114,480
d. $119,250
Quick Check
Mercy Northside
Variable cost allocation:
$4.20 × 15,000 miles 63,000$
$4.20 × 17,000 miles 71,400$
Fixed cost allocation
45% of $120,000 54,000
55% of $120,000 66,000
Total allocated cost 117,000$ 137,400$

16. Quick Check
How much ambulance service cost will be
allocated to Mercy Hospital at the end of the
year?
a. $114,000
b. $118,800
c. $110,400
d. $121,200
How much ambulance service cost will be
allocated to Mercy Hospital at the end of the
year?
a. $114,000
b. $118,800
c. $110,400
d. $121,200

17. How much ambulance service cost will be
allocated to Mercy Hospital at the end of the
year?
a. $114,000
b. $118,800
c. $110,400
d. $121,200
How much ambulance service cost will be
allocated to Mercy Hospital at the end of the
year?
a. $114,000
b. $118,800
c. $110,400
d. $121,200
Quick CheckMercy Northside
Variable cost allocation:
$4.20 × 16,000 miles 67,200$
$4.20 × 17,500 miles 73,500$
Fixed cost allocation
45% of $120,000 54,000
55% of $120,000 66,000
Total allocated cost 121,200$ 139,500$