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Unformatted text preview: nt if the composition of costs is
not important for the receiver – for example, receiver
cost centers rarely require detailed breakdowns of
cafeteria costs. In our case, certain charges from the
local utility company are known to be exclusively
attributable to the Manufacturing cost centers.
Therefore, once a month the utility charges are
assessed from the Administration cost center to the
Manufacturing cost centers.
EXERCISE FI/CO18: REVIEW ACTUAL LINE ITEM
– Review how the utility expenses have moved from
cost center to cost center as assessed costs with no
indication as to coming from the utilities cost element
Quarles: Flya Kite...
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- Spring '14
- Balance Sheet