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顺序分配法是辅助生产车间的生产费用按照受益多少的顺序进行排列后交互对外分配的一种辅助生产费用分配方法。本文从顺序分配法的三个要点出发,结合实例分析了顺序分配法的应用。
Sequential allocation method is an auxiliary production cost allocation method that assists the production costs of the production workshop to be arranged in the order of how much they benefit from and then externally allocated. Based on the three points of sequential allocation method, this paper analyzes the application of sequential allocation method with examples.