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Heating & light cost apportionment base

Forums › ACCA Forums › ACCA MA Management Accounting Forums › Heating & light cost apportionment base

  • This topic has 2 replies, 3 voices, and was last updated 12 years ago by John Moffat.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
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  • October 20, 2013 at 12:59 pm #143224
    maan87
    Member
    • Topics: 119
    • Replies: 155
    • ☆☆☆

    Hi,
    why heating and light cost is apportioned on the base of floor area? A department might be small in area but may consume power more than a large department. i can not understood why it is a reasonable base for this?

    October 20, 2013 at 3:31 pm #143231
    Muhammad Bilal
    Member
    • Topics: 7
    • Replies: 12
    • ☆

    Asuming the same capacity, a bigger area consumes more light & heat while smaller area requiers less lightning & heating energy.

    October 20, 2013 at 4:40 pm #143233
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54765
    • ☆☆☆☆☆

    It is not a rule that heat and light are apportioned on the basis of floor area. In practice you do whatever you think best.

    In exam questions you have to make the most sensible use of the information available. In the question you are referring to, there is no other basis that is at all suitable!

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