Judith S Flaxman's Videos Home Faculty Judith S Flaxman Refine Videos Activity-Based Costing Allocation of Common Costs and Shared Revenues Allocation of Support Department Costs, Common Costs, and Revenues: Basics Allocation of Support Department Costs, Common Costs, and Revenues: Direct Method Allocation of Support Department Costs: Reciprocal Method Allocation of Support Department Costs: Step Down Method Budgeting Beginning the Process Budgeting Completing the Operating Budget Budgeting Planning for Production Costs Budgeting: The Cash Budget Cost Allocation: Joint Products and Byproducts – Accounting for Byproducts Cost Allocation: Joint Products and Byproducts – Introduction Cost Allocation: Joint Products and Byproducts – Net Realizable Value Cost Allocation: Joint Products and Byproducts – Physical Measure Cost Allocation: Joint Products and Byproducts – Sales Value at Split Off