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Forums › ACCA Forums › ACCA MA Management Accounting Forums › Reapportionment of production service centres
Why is it called reapportionment and not just apportionment?
Also are these service cost Centres such as maintenance and canteen a part of the business? I.e it is run by the business? Is that why it’s called production service cost Centres?
Thank you.
Reapportionment is when service centres do work for each other.
The service centres are part of the business – they are departments that do work for the production departments but don’t actually produce anything themselves.