| 中国会计国际化问题研究 |
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| 引用本文： | 徐中平. 中国会计国际化问题研究[J]. 华东经济管理, 2002, 16(2): 146-148 |
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| 作者姓名： | 徐中平 |
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| 作者单位： | 1. 中国科学技术大学,管理学院,北京,100029
2. 西南财经大学会计学院,四川,成都,610074 |
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| 摘 要： | 顺序分配法是解决辅助生产费用分配时常采用的方法之一 ,该方法运用的关键在于确认辅助生产部门费用分配顺序 ;而要解决费用分配顺序 ,先必须解决顺序确定的标准。但现行成本会计在确定费用分配标准时 ,缺乏统一的科学的认识 ,致使实际运用顺序分配解决辅助生产费用分配时 ,排
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| 关 键 词： | 辅助生产费用 分配 顺序分配法 |
| 文章编号： | 1007-5097(2002)02-0146-03 |
| 收稿时间： | 2002-02-26 |
| 修稿时间： | 2002-02-26 |
The improvement of sequential allocation method |
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| XU Zhong-ping,MAO Hong-tao. The improvement of sequential allocation method[J]. East China Economic Management, 2002, 16(2): 146-148 |
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| Authors: | XU Zhong-ping MAO Hong-tao |
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| Affiliation: | 1.Beijing Institute of Management,Chinese Academy of Sciences,Beijing 100029; 2.North Western University of Finance and Economics, Chengdu 610074, China |
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| Abstract: | The sequential allocation method is one of the methods in distributing the cost of support departments. This method requires the support departments to be ranked in the order that the sequential allocation is to proceed, and before it we have to determine the standard that will fix the cost allocation order of support departments. But unfortunately in this respect we lack of a scientific definition in determining the standard of the cost allocation order of support departments. So it is hard for us to use the sequential allocation method to solve the cost allocation of support departments. This paper probes the mechanism of the sequential allocation method, and scientifically put forward the standard in determining the cost allocation order of support departments. |
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| Keywords: | support department allocation sequential allocation method |
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