Examlex
Which of the following is NOT a major assumption of conflict theory?
Step-Down Method
A cost allocation method used in managerial accounting that allocates service department costs to other parts of an organization, including production departments.
Service Department Costs
Expenses incurred by support departments within a company, such as maintenance and administration, which do not directly produce goods or services but are necessary for operations.
Direct Method
A way of allocating service department costs directly to producing departments without any intermediate allocations, typically used in cost accounting.
Interdepartmental Services
Services provided between different departments within an organization, facilitating internal operations and support.
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