This case raises numerous issues associated with cost accounting in nonprofit organizations. Students must (a) decide on a cost object, (b) decide on cost centers, (c) determine which cost centers should be service centers and which should be assignment centers, (d) determine how some costs should be redistributed among cost centers, (e) decide on means for allocating service centers to mission centres, and (f) compute rates for customers "passing through" various cost centers.
PUBLICATION DATE: June 30, 2012 PRODUCT #: TCG211-PDF-ENG
This is just an excerpt. This case is about FINANCE & ACCOUNTING