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Harbor City Community Center
內容大綱
Raises several issues related to 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 mission centers, (d) determine how some costs should be redistributed among cost centers, (e) decide on means for allocating service centers to mission centers, and (f) compute rates for clients "passing through" various cost centers.