Esempio concreto https://www.manager.it/default.asp?page=A_contabilita.html

1. Servizi di Manutenzione e Assistenza
Metodo di allocazione Diretta dei Costi

2. Direct Method
Service
Department
(Cafeteria)
Service
Department
(Custodial)
Operating
Department
(Machining)
Operating
Department
(Assembly)
Interactions
between service
departments are
ignored and all
costs are
allocated directly
to operating
departments.

3. Direct Method Example
Service Departments Operating Departments
Cafeteria Custodial Machining Assembly
Departmental costs
before allocation 360,000$ 90,000$ 400,000$ 700,000$
Number of employees 15 10 20 30
Square feet occupied 5,000 2,000 25,000 50,000
Service Department Allocation Base
Cafeteria Number of employees
Custodial Square feet occupied

4. Direct Method Example
Service Departments Operating Departments
Cafeteria Custodial Machining Assembly
Departmental costs
before allocation 360,000$ 90,000$ 400,000$ 700,000$
Cafeteria allocation ? ? ?
Custodial allocation ? ? ?
Total after allocation ? ? ? ?

5. Service Departments Operating Departments
Cafeteria Custodial Machining Assembly
Departmental costs
before allocation 360,000$ 90,000$ 400,000$ 700,000$
Cafeteria allocation (360,000) 144,000 ?
Custodial allocation ? ? ?
Total after allocation $ 0 ? ? ?
Direct Method Example
Allocation base: Number of employees
$360,000 ×
20
20 + 30
= $144,000

6. Service Departments Operating Departments
Cafeteria Custodial Machining Assembly
Departmental costs
before allocation 360,000$ 90,000$ 400,000$ 700,000$
Cafeteria allocation (360,000) 144,000 216,000
Custodial allocation ? ? ?
Total after allocation $ 0 ? ? ?
Direct Method Example
Allocation base: Number of employees
$360,000 ×
30
20 + 30
= $216,000

7. Service Departments Operating Departments
Cafeteria Custodial Machining Assembly
Departmental costs
before allocation 360,000$ 90,000$ 400,000$ 700,000$
Cafeteria allocation (360,000) 144,000 216,000
Custodial allocation (90,000) 30,000 ?
Total after allocation $ 0 $ 0 574,000$ ?
Direct Method Example
$90,000 ×
25,000
25,000 + 50,000
= $30,000
Allocation base: Square feet occupied

8. Service Departments Operating Departments
Cafeteria Custodial Machining Assembly
Departmental costs
before allocation 360,000$ 90,000$ 400,000$ 700,000$
Cafeteria allocation (360,000) 144,000 216,000
Custodial allocation (90,000) 30,000 60,000
Total after allocation $ 0 $ 0 574,000$ 976,000$
Direct Method Example
Allocation base: Square feet occupied
50,000
25,000 + 50,000
$90,000 × = $60,000