管理会计作为会计学的分支,随着经济的发展自身也有了很大的发展,在企业中的地位也更加重要。如何合理的分配间接成本,直接关系到管理会计信息的准确性,进而影响企业高层管理者的决策。传统的管理会计用直接人工作为分配间接费用的基础。但在现代企业中间接费用比重越来越大,若还是以直接人工作为分配基础得不到准确的会计信息。本文期望从经济学角度,提供一种经济学方法来弥补这一缺陷。 As a branch of accounting, management accounting has also made great progress with the development of economy, and its position in the enterprise is also more important. How to allocate indirect costs reasonably is directly related to the accuracy of management accounting information, which in turn affects the decision-making of top management. The traditional management accounting direct labor as the basis for the distribution of indirect costs. However, the proportion of indirect costs in modern enterprises is growing, and if accurate accounting information can not be obtained on the basis of direct labor distribution. This paper expects to provide an economic approach to remedying this deficiency from an economic point of view.