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The ability to throw spears and kill animals from a distance gave Cro-Magnon an advantage in their environment.
Service Departments
Units within an organization that support other departments but do not directly contribute to the production of goods or delivery of primary services.
Reciprocal Method
A technique used in cost accounting to allocate service department costs to production departments by recognizing the interdependencies between service departments.
Direct Method
A means of allocating service department costs directly to production departments without apportioning them among service departments first.
Step-Down Method
A cost allocation method used in accounting to distribute overhead costs from service departments to production departments and then to specific products or services.
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