对辅助生产成本方法的改进与思考  

Improvement and Thinking on the Method of Auxiliary Production Cost

作　　者：郑君霞 袁亮[1] ZHENG Jun-xia;YUAN Liang(China Three Gorges University,Yichang 443002,China)

机构地区：[1]三峡大学,宜昌443002

出　　处：《价值工程》2021年第1期24-26,共3页Value Engineering

摘　　要：辅助生产成本的分配是企业辅助生产车间归集并结转辅助生产成本的重要步骤,分配方法的有效选择,关乎企业对产品成本的控制以及对以后实施计划控制辅助车间分配成本起到重要作用。本文浅析五种辅助生产成本方法的优缺点,着重对代数分配法和交互分配法进行介绍,并结合代数分配法准确性高、交互分配法分配结果清晰的优点对计算辅助生产成本的方法和分录进行了改进。The allocation of auxiliary production cost is an important step for enterprise auxiliary production workshop to collect and transfer auxiliary production cost.The effective selection of allocation method plays an important role in the control of product cost and the implementation of planning control of auxiliary production workshop allocation cost.This paper analyzes the advantages and disadvantages of the five auxiliary production cost methods,and focuses on the introduction of algebraic allocation method and interactive allocation method.Combined with the advantages of high accuracy of algebraic allocation method and clear allocation results of interactive allocation method,the method and catalogue of calculating auxiliary production cost are improved.

关 键 词：辅助生产成本 交互分配法 代数分配法 

分 类 号：F275.3[经济管理—企业管理]