摘要
一次交互分配法在计算过程中，步骤较多，且与计划成本分配法易于混淆，总结出一种简单可行的计算方法．
The single - record reciprocal allocation approach has the disadvantages of complexity and easily getting confused with the planned cost distribution method. Based on the planned cost distribution method, a simple and feasible method is concluded.
出处
《西安职业技术学院学报》
2010年第3期23-25,共3页
Research on Vocational Education in Xi'an Vocational and Technical College
关键词
辅助生产费用
一次交互分配法
计划成本分配法
auxiliary production expenses
single- record reciprocal allocation approach
planned cost distri- bution method
