关于制造费用分配改革的探讨

A Probe into Manufacturing Cost Allocation Reform

目前我国大多数企业的制造费用在生产成本中所占比重呈现出快速上升的趋势。分配方式通常是采用实际分配率、累计分配率或预算分配率,存在着明显的缺陷,因此有必要借鉴国外经验对我国的制造费用分配进行改革。主要措施为:制造费用不要求全部参加分配;各车间制造费用分配率差距较大时,要求分车间进行分配;车间制造费可采用不同标准进行分配;生产设备规格、精密度相差悬殊的车间,按折合工时分配制造费用;制造费用占产品成本很大的企业可以采用作业成本法。

At present the percentage of manufacturing cost in operation costs in our country's most enterprises tends to rise quickly. Most enterprises adopt the actual allocation rate, accumulative allocation rate or budget application rate in the allocation of manufacturing cost. Obviously there are demerits in the allocation method.So based on the experience of the allocation method in manufacturing cost in western countries, the reform program should be carried out.