Cost Alllocation
What is Cost Allocation? Membebankan sejumlah biaya produksi dari satu Cost Centre Penunjang secara proporsional sesuai dengan besar dan jenis layanan yang diberikannya kepada Cost Centre - Cost Centre Produksi yang menerima pelayanan dari Cost Centre Penunjang dimaksud Co: Instalasi Gizi membebankan biaya gajinya kepada Rawat Inap sesuai besarnya layanan gizi yang diberikannya.
Why Cost Allocation?
When and Where Cost Allocation?
Output
What for UC?
How Cost Allocation?
Cost Allocation for Cost Analysis By IMF,2000 The Steps of Cost Allocation for Cost Analysis By IMF,2000
Step-01: Cost Center
See Template Cost Centre (in Excel)
Step-02: Cost Item
Step-03: Collecting Data Data Biaya Data Dasar Alokasi
See Template Biaya Asli (in Excel)
Step-04: Cost Allocation
Methods of Cost Allocation Simple Distribution Double Distribution Multiple Distribution
About Double Distribution
Logic of Formula (How to Calculate):
Formula-2 Excel
Step One of Double Distribution
The Result of Step One
Re-Check
Step Two of Double Distribution
The Result of Step Two
Unit Cost
Actual Unit Cost
Normative Unit Cost
Kinds of Product
For Gov’ Hospital and PHC
Relative Value Unit
Activity Based Costing