By W. Armand Layne (auth.)
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Extra resources for Cost Accounting: Analysis and Control
1 In one-product manufacturing firms, the task of tracing cost to products can be accomplished quite easily by the accountant. In multi-product firms, however, the tracing of all costs to products is a difficult task. What are the difficulties met by the cost accountant in such firms? The difficulties relate to cost identification. With direct cost, no difficulty arises. With indirect and common cost (for example, advertisement which relates to a group of products, research expenditure, and maintenance) the problem of traceability to products arises.
COMMENT Observe that two procedures are involved after the calculation of the distribution factors: (i) allocating the overheads to the production and service cost centre: (ii) apportioning the service cost overheads to the production cost centre. Procedure (iii) begs the question: why do the production centres have to bear such a penalty? This is to ensure that products and production centres bear their full costs. Allocation, however, must now be examined in depth. 10 Cost allocation Cost allocation and cost apportionment have similar traits.
Square. Even if they were square, corresponding terms would have different values. It is therefore apparent that matrices can be multiplied only when the number of columns of the left matrix is equal to the number of rows of the right matrix. In such cases, the matrices are conformable for multiplication. 8 Transpose of a matrix The transpose of a matrix results if the elements in row i and columnj of a matrix are transferred to a position in row j and column i. 9 Identity matrix In matrix algebra, the matrix I plays the same role as the numeral 1 in scalar arithmetic.