基于会计核算逻辑视角解读辅助生产费用之代数分配法  

Interpretation of the Algebraic Distribution Method of Auxiliary Production Cost Based on Accounting Logic

作　　者：李勇辉[1,2] 白利鹏[2] LI Yonghui;BAI Lipeng(Luoding Vocational and Technical College,Luoding,Guangdong 527200,China;Kunming University of Science and Technology,Kunming,Yunnan,650093,China)

机构地区：[1]罗定职业技术学院,广东罗定527200 [2]昆明理工大学,云南昆明650093

出　　处：《山东商业职业技术学院学报》2018年第5期1-4,14,共5页Journal of Shandong Institute of Commerce and Technology

摘　　要：辅助生产费用分配的准确性影响到产品成本核算的准确性。代数分配法是最科学、准确的辅助生产费用分配方法之一。代数分配法要解决的核心问题有两个:一是如何列出方程;二是如何进行账务处理。基于会计核算逻辑视角,重点探讨如何列方程用代数分配法进行辅助生产成本核算。The accuracy of the auxiliary production cost allocation affects the accuracy of product cost accounting, and algebraic distribution is one of the most scientific, accurate methods for auxiliary production cost distribution. There are two core problems to be solved with the algebraic distribution method： how to list the equations, and how to handle the accounts. Based on the accounting logic, this paper focuses on how to use algebraic distribu- tion method to assist the production cost accounting.

关 键 词：会计核算逻辑 辅助生产费用 代数分配法 

分 类 号：F230.9[经济管理—会计学]