“标准比例分配法”在成本会计中的应用

Application on Standard Proportioning Methods for Cost Accounting

成本核算当中 ,间接费用能否做到科学、合理地分配 ,选择合理的分配标准是关键。“标准比例分配法”在间接费用的分配中得到广泛应用 ,本文就常见的间接费用分配 ,做了详尽的介绍。

Introduces that Standard Propotioning Methods has been widely applied in indirect cost proportion and example for normal indirect cost proportion distribution methods.