题干：波士顿家具公司生产多种钢铁产品。它有三个生产部门，捏造，装配和精加工。服务部门，包括维护，物料运输，设计。目前，该公司不分配服务部门成本到生产部门。约翰·贝克最近加入了公司作为新的成本会计，认为服务部门利率应制定并计入生产部门所要求的服务。如果公司采用这项新政策，生产部门经理将最不可能
A.限制使用必要的服务。
B.鼓励控制成本。
C.请求过量的服务的。
D.更换过时和低效的系统。
考点：Cost Allocation Techniques-Allocating Service Department Costs -- Theory
关键词：allocate service cost to production
解题思路：如果将服务成本分配到生产部门，那么生产部门经理最可能少请求服务以便使服务成本最低，所以C肯定不正确
If the company begins charging service department costs against the production departments for services requested, production department managers would be more likely, not less likely, to refrain from using necessary services. They might not request service when it was needed in order to keep the amount of service costs charged against them as low as possible.
If the company begins charging service department costs against the production departments for services requested, production department managers would be more likely, not less likely, to be encouraged to control costs. They would want to keep their costs as low as possible, so they would want to control costs by limiting their requests for service.
If the company begins charging service department costs against the production departments for services requested, production department managers would be unlikely to request an excessive amount of service. They would want to keep their costs as low as possible, so they would be more likely to limit their requests for service.
If the company begins charging service department costs against the production departments for services requested, production department managers would be more likely, not less likely, to replace outdated and inefficient systems. By replacing outdated and inefficient systems that require more service with new systems that require little or no service, they would reduce their requests for service and reduce the amount of service costs charged against them.
