Which of the following statements is true regarding the use of multiple cost-pools?
A) Organizations might implement multiple cost pools when the uses of the service resources have both facility-level and unit-level components.
B) Designing and maintaining multiple cost pools is a relatively simple undertaking.
C) The benefits of using multiple cost pools always outweigh the costs of setting them up.
D) Both resources supplied and resources used are allocated with multiple cost pools.

Question

Quizplus · Accepted Answer

Multiple cost-pools are used when the uses of the service resources have both facility-level and unit-level components. This enables a more accurate allocation of costs to the products, services or activities that use them. Designing and maintaining multiple cost pools can be a complex and time-consuming task, and the benefits must be weighed against the costs. Both resources supplied and resources used may be allocated with multiple cost pools, but this is not always the case.

Which of the Following Statements Is True Regarding the Use