试论辅助生产费用分配方法

该文比较了几种主要的辅助生产费用分配方法的区别,指出这些方法主要在费用分配率的计算上存在差异,通过实证得出各种分配方法下对辅助生产车间相互分配时使用的费用分配率均不高于对其他部门分配时使用的费用分配率的结论,在此基础上进一步讨论了几种主要的辅助生产费用分配方法的选用和存在的合理性问题。

Try to Discuss Allocation Methods of Auxiliary Production Expenses

This paper compares several main allocation methods of auxiliary production expenses,points out that main difference of the methods lies in the calculating of allocation rate,the allocation rate to workshop is not higher than the one to other department.This paper further discusses how the suitable method should be chosen,the rationality of existence of several main auxiliary production expenses allocation methods.