Scaffolding
working from scaffolding is much easier and safer than working from a ladder. It's stable, forms a wide work platform and provides a wide reach. You'll do a better job in half the time by not having to constantly move a ladder. We show you how to set it up so it's safe and secure.A support process is defined as a process focusing on the delivery of services within an individual Group Reporting Unit or within the company, with the purpose of strengthening the main functions (production and distribution) within the product sub-segments.
Under certain circumstances a support process can become a product sub-segment according to the 20% and USD 1 Million rule and when it is producing products or providing services to third parties.
Business Segment Model
Within the Business Segment Model, described in the overview of product segments and product sub-segments, four categories of support processes have been defined, which are fully in line with the four functions, production, distribution, marketing and sales and administration, shown in the Income Statement and described in 'Link between Financial Reporting and Management Accounting'.
All the costs of the support processes (including the depreciation of assets linked to these support processes) should be allocated to a product sub-segment as described in the overview of allocation of support process.
The defined support processes include the following main cost centers, which are discussed in detail within different sections of Chapter ’Management Accounting’.
All the costs of the support processes (including the depreciation of assets linked to these support processes) should be allocated to a product sub-segment as described in the overview of allocation of support process.
The defined support processes include the following main cost centers, which are discussed in detail within different sections of Chapter ’Management Accounting’.
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