题干：什么情况下，部门期间费用率通常优于全厂统一期间费用率
A：每一个部门的作业是不同质的
B：许多服务部门成本被分配到每一个不同的部门
C：结转不同部门的所有产品都需要相同的制造环节
D：大多数期间费用是固定的
考点：Cost Allocation Techniques-Overhead Allocation and Normal Costing -- Theory
关键词：preferred
解题思路：部门费用率适用于每一个部门的作业不相同，统一费用率适用于每一个部门的作业大致相同，成本动因相同
Answer (A) is correct . The activity base for overhead allocation should have a high correlation with the incurrence of overhead. Thus, the activities of various departments are usually more appropriate as activity bases than plant-wide activities, particularly when products and production activities are not homogeneous.
Answer (B) is incorrect because The number of departments is not as important as the relationship between the costs and activity base.
Answer (C) is incorrect because Products require similar manufacturing effort, they are relatively homogeneous, and a plant-wide rate might be adequate.
Answer (D) is incorrect because The degree of variability in costs is not as important as the relationship between activity bases and costs, and the degree to which manufacturing activities are similar for all products.
