Chi phí khấu hao của mỗi máy trong một tế bào của máy có thể được tính trực tiếp đến sản phẩm. Nó có thể là có thể giảm giá một máy tính dựa vào cách sử dụng thực tế của nó, chứ không phải là tính phí một số tiền cụ thể mỗi tháng, bởi vì sự biến đổi phân bổ chính xác hơn thay đổi chi phí cho một sản phẩm. | Inventory and Manufacturing Systems I 31 the use of machine cells in all locations then the costs related to all of those cells can now be charged directly to products which leaves costs of any kind left to be allocated through a more traditional overhead cost pool. The result of this change is much more accurate product costs and little debate over where allocated costs should go because there aren t enough of them left to be worth the argument. To be specific about which costs can now be charged directly to a product they are as follows Depreciation. The depreciation cost of each machine in a machine cell can be charged directly to a product. It may be possible to depreciate a machine based on its actual usage rather than charging off a specific amount per month because this allocation variation more accurately shifts costs to a product. Electricity. The power used by the machines in a cell can be separately metered and then charged directly to the products that pass through that cell. Any excess electricity cost charged to the facility as a whole will still have to be charged to an overhead cost pool for allocation. Materials handling. Most materials handling costs in a JIT system are eliminated because machine operators move parts around within their machine cells. Only materials handling costs between cells should be charged to an overhead cost pool for allocation. Operating supplies. Supplies are mostly used within the machine cells so most items in this expense category can be separately tracked by individual cell and charged to products. Repairs and maintenance. Nearly all of the maintenance that a company incurs is spent on machinery and they are all grouped into machine cells. By having the maintenance staff charge their time and materials to these cells their costs can be charged straight to products. Only maintenance work on the facility will still be charged to an overhead cost pool. Supervision. If supervision is by machine cell then the cost of the .
