The allocation calculation is now performed for every combination of line and support programs. Managers are interested in this point because they wanna avoid losses.
However, an agency may choose a different basis for allocating all enterprise support expenditures, or even choose different bases for different support programs. Content: Which activity type category requires that you enter the price and quantity allocated with activity allocation?
What is the effect of reverse and rebook?
The next step, therefore, is to allocate the mainte- nance program share of enterprise support expenditures to the line activities themselves. A funda- mental finding of this research is that although the input data used and the details of each step may vary, the overall full cost determination process can and must be the same for all activities and all agencies.