顺序分配法的应用分析

Analysis of the Application of Sequential Allocation Method

顺序分配法是一种辅助生产费用分配方法，适用于各辅助生产车间之间相互提供劳务量有明显差别的企业。其应用有三个要点：一是各辅助生产车间的排序原则和受益金额计算；二是各辅助生产车间的排序后交互分配；三是顺序交互后对外一次直接分配。

The sequential allocation method is an auxiliary method to enterprises in which there is significantly different amount of labor between the auxiliary production workshops.There are three points： the first is the principle of ranking and benefit calculation; the second is interactive distribution after ranking each workshop; the third is direct allocation of sequential interaction.