摘要
对辅助生产费用分配方法做了深入的比较和研究 ,并指出学好几种分配方法的关键和技巧 ,对学生学好辅助生产费用分配方法和将其应用到实践中去有一定参考价值。
Auxiliary production expenses apportionment method is the subject of study in the paper.The key and skill of apportionment are pointed out.It is of reference value for the students to study the sequential apportionment and put it into practice.
出处
《陶瓷研究与职业教育》
2003年第4期33-34,共2页
Ceramic Research and Vocational Education
关键词
直接分配法
阶梯分配法
交互分配法
计划成本分配法
代数分配法
direct apportionment
sequential apportionment
mutual apportionment
planned distribution
algebra apportionment
