辅助生产费用

辅助生产费用的分配教学方法浅议

On teaching method of auxiliary production cost distribution

辅助生产费用分配的通用模型分析

An Analysis on A General Model of Service Department Expenses Distribution Assisted examination

辅助生产费用按实际成本分配方法的改进

The improvement of support - department actual cost-allocation method

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；

The sequential allocation method is one of the methods in distributing the cost of support departments .

最后，利用成本&效益的分析模型，讨论了运用资源消耗理念分配辅助生产费用的可行性。

Finally , using the cost – effectiveness model , discussed the feasibility of service department expenses distribution based on RCA .

首先，从理论的角度介绍了传统的分配方法以及资源消耗会计理念并在研究分析的基础上总结出了资源消耗会计下辅助生产费用分配的三个特点。

Firstly , introduced from a theoretical point of view on the traditional distribution method and the philosophy of RCA through research and analysis summarized three characteristics of service department expenses distribution based on RCA .

将资源消耗会计思想与辅助生产费用分配方法相结合，能够有效弥补传统分配方法的缺陷及不足，符合当今时代企业对成本核算合理性及准确性的客观要求。

Associate resource consumption accounting with service department expenses distribution method can effectively make up the deficiency of the traditional distribution method , meet the objective requirements of rationality and accuracy in cost calculate of our times .

然而目前关于资源消耗会计的研究大多集中在理论方面，涉及实务操作的可谓少之又少，对于将资源消耗会计思想应用于辅助生产费用的分配这一问题的研究更是一个盲点。

But now most of the studys on resource consumption accounting are concentrated in the theory , there are very few practical operation involved , what is worse , appling the resource consumption accounting to service department expenses distribution is a blind spot .

辅助部门费用摊配差异；辅助生产部门费用分配差异

Service department allocated cost variance

企业的辅助生产部门在提供服务的过程中产生的辅助生产费用要在各个受益对象中进行合理分摊。

It is known to us all that in most enterprises the costs apportion of assistant production departments are necessarily taken .

其中，对辅助生产分配采用用户自定义劳务量参数，自定义劳务量金额计算公式，根据选择的劳务量动态生成输入格式以及自定义的辅助生产费用分配去向，自动进行辅助生产的分配。

Allocation of assistant production is completed using defined parameters and formulae of assistant production style by user and formed automatically input format . The expense of assistant production is automatically allocated according to the defining the allocation direction of assistant production by user .