德国成本分摊方法研究

Research on method of cost allocation in Germany

在对成本分摊方法进行研究的基础上，系统分析和介绍了德国的成本分摊方法．德国的成本分摊方法具有明显的特色，对我国成本分摊方法的研究具有借鉴意义．

Based on the research work of the method of cost allocation, this paper introduces and analyzes systematically the allocation method in Germany, which is distinct and is beneficial to our domestic cost allocation.