浅谈制造费用分配改革

A Proposal for the Reform of Manufacture Expenses Allocation

随着社会主义市场经济的发展 ,制造费用在制造成本中所占比重呈逐年上升趋势 ,制造费用分配的准确性对成本信息质量的影响日益显现。改革制造费用分配标准势在必行。文章对制造费用的涵义、制造费用分配的实质作了粗浅分析 ,针对国情提出我国制造费用改革的办法———联合分配法 ,并介绍了联合分配法的涵义、基本方法 ,对联合分配法进行分析评价。

As the development of the socialism marketing economy, the percentage of manufacture expenses against the manufacture cost is going up year by year, the accuracy of how to allocate the manufacture expenses affects the quality of cost information seriously. The traditional single standard cannot meet the need of multiplex and complex manufacture expenses items any more. It is imperative to reform the allocating standard of manufacture expenses. On the basis of analyzing the concept, the nature of how to allocate the manufacture expenses, the assay proposes the relative reforming methods according to our national situation——allocating in union, and makes an introduction about its concept, basic methods, and relative analysis.