浅谈自身耗用对辅助生产费用五种分配方法的影响  

The consumption effect on the cost of the five allocation methods of auxiliary production

作　　者：雒艳[1] 

机构地区：[1]北京经济管理职业学院会计学院,北京100102

出　　处：《特区经济》2016年第2期165-166,共2页Special Zone Economy

摘　　要：辅助生产车间自身耗用即本车间消耗自己所生产的产品或享用本车间提供的劳务,在相关成本会计教材中采用的辅助生产费用五种分配方法中,均未考虑自身耗用。本文通过案例分析考虑自身耗用后对辅助生产费用五种分配方法的变化,指出其中交互分配法及顺序分配法结果将呈现不同,而辅助生产费用的分配将影响产品成本计算的结果,因此企业若采用这两种方法时应考虑自身耗用,使分配结果更趋以合理。auxiliary production workshop own consumption that the workshop consume and produce their own products or to enjoy the services provided by the workshop, in the related cost accounting textbooks in the auxiliary production cost five distribution method were not considered their own consumption. This article through case analysis considering its consumption after of auxiliary production cost five allocation method changes, and points out that the reciprocal allocation method and sequential allocation method results will be presented for different, and auxiliary production cost allocation will affect the product cost calculation results. Therefore,if enterprises adopt the two methods should consider their own consumption, the allocation result tends to be more reasonable to.

关 键 词：辅助生产 自身耗用 分配额 

分 类 号：F275[经济管理—企业管理]