利用EXCEL进行辅助生产费用分配方法

Allocating Method of Expense of Auxiliary Production in EXCEL

辅助生产费用分配是企业成本核算的重要内容,在传统会计核算中利用代数法分配辅助生产费用是一项繁杂的计算工程,矩阵求解是线性代数中计算量很大的问题,笔者利用EXCEL的矩阵求解方法分配辅助生产费用既准确,重复利用率又高.

The expense of auxiliary production plays a very important part in the business accounting of cost.In the traditional business accounting,algebra was applied to allocate the expense of auxiliary production,but it is too complicated,for in linearity algebra,matrix equations has the weakness of mass calculation.Here the expense of auxiliary production is allocated by the method of matrix equations in EXCEL.It is accurate and can be used reputedly with a higher efficiency.