提高政府能力 促进市场经济发展

现行成本会计中为了简化辅助生产部门费用分配 ,不考虑辅助生产部门自身也会耗用其所生产的产品或导致费用分配的不准确 ,致使企业在成本控制及管理上权责不清 ,辅助生产部门发生的费用难以控制 ,企业经济效益下降。本文从企业经营管理实际出发 ,提出考虑辅助生产部门自耗资源

The improvement of support -department actual cost-allocation method

In cost accounting, we do not consider that the support departments will also consume products or service rendered by themselves when we allocate the support department costs to the operating departments. This kind of method simplifies the process of allocating costs, but it must cause the ambiguity between authority and responsibility in cost control and management, it is hard for manager to control the support department costs, and finally it would decrease the corporate revenue. This paper proposes a new method of allocating the support department costs considering the support departments also consume products or service rendered by themselves. So the method improves the accuracy of cost, and makes the cost information more useful for manager to make decision.