辅助生产费用分配的通用模型分析

An Analysis on A General Model of Service Department Expenses Distribution

采用代数分配法来计算辅助生产车间单位成本,设计的关键是利用Excel提供的矩阵求值函数MDE-TERM()解联立方程。本模型使用一个专门的子过程来生成所需的各个数组,通过调用子过程来计算出各辅助生产车间的单位成本,分配结果直接生成表格。本模型使用方便,显示结果快捷准确,适应范围广,实用性很强。其最大的特点是灵活通用,可以用来处理任意多个辅助生产车间之间的费用交互分配问题。

By using algebraic basis of distribution method to calculate unit cost of service department, the key of the design is to employ matrix evaluate function offered by Excel to solve a simultaneous equation. In this model, a special-purpose subprocess is used to generate every array needed and each nuit cost of the service department. Thus, sheets generated directly according to distribution results. This model is used conveniently, and the results are got promptly and accurately. It is practical and used widely. The characteristics lies in its flexibility. It can be used to solve the expenses reciprocal distribution problems among service departments.