年度计划分配率法的运用

Analysis of the Use of the Annual Plan Allocation Ratio Method

对于季节性生产企业,由于每月产品的实际生产量的悬殊,在分配制造费用时,如果采用一般的制造费用分配方法,就造成产量低的月份产品负担非常大的制造费用,成本明显加大,为了均衡成本应采用制造费用的特殊分配方法——年度计划分配率,本文阐述了该种方法适用情况,重点分析年度计划分配率法的具体运用方法。

For seasonal production enterprises,as monthly product of the actual output gap,in the allocation of manufacturing costs,if commonly used in the manufacture of cost allocation method,one month of low yields large burden on the manufacturing product cost,cost significantly increases,in order to balance the cost of manufacturing,cost should be a special allocation method-the annual plan allocation rate,This paper describes the application of the methods,focusing on the annual plan allocation rate of the concrete application of the lawapproach.