浅谈辅助生产成本费用的分配直接分配法与交互分配法的优缺点(论文10000字)
内容摘要
辅助生产成本是公司成本的重要组成部分之一，同时也是成本核算反映和监督的重要对象，从而做好辅助生产成本的收集和分配这一过程对准确核算成本具有重要的意义。企业在其成本核算这一过程当中,应当充分依据其生产的特性和其成本管理的切实的要求,从而来选择适合企业实际决策情况的、并且较为合理合法的辅助生产成本费用的分配方法。
所以，在现代成本会计的辅助生产成本费用分配方法中，在这里仅仅只比较其中的两种基本的分配方式。其一：直接分配法；其二：交互分配法。由于在辅助生产成本费用的一系列的分配方法中，在各个辅助生产车间中所生产产生的产品类型与劳务数量上存在的差异，除此之外在费用的转出、分配的程序也存在着一定程度的不一致。所以对于之后产生的所供应产品、所提供的劳务作业等等所产生的分配差异就需要细致的计算，整理，分配。但是在今日的生产环境下，无论是辅助生产所生产提供的产品还是劳务，其主体是用于基本生产车间，除此之外，还会涉及到辅助生产车间之间的费用的分摊——即产生了辅助生产成本费用的分配。
关键字：辅助生产成本费用 直接分配法 交互分配法 优缺点
The advantages and disadvantages of auxiliary production cost allocation on the direct allocation method and interactive distribution method
Abstract
Because the distribution of auxiliary production costs as a key accounting auxiliary production costs, how to properly accounted for auxiliary production cost of distribution is related to the accuracy and timeliness of the major focus of the cost of enterprise computing products.Enterprises in the cost accounting process, should according to the characteristics and cost of production management and requirements, in order to select the enterprise actual situation, and distribution methods of auxiliary production cost more reasonable.
So, in the modern cost accounting auxiliary production cost allocation, where only one of the two comparative distribution.First: the direct distribution method; Second: interactive distribution method.Due to the cost of production in the various secondary allocation method in which each auxiliary production workshop in the production of goods and services inconsistent types of produce, as well as the cost of roll-out, allocation procedures there are inconsistencies.So for the supply of different distribution generated after produced products,providing labor service and so on will need careful calculation, sorting, distribution.But in today's production environment, auxiliary production offer products or services produced, the subject is a basic production workshop, in addition, also related to the cost-sharing between the auxiliary production workshop - that produces auxiliary production distribution costs.
Key words: Auxiliary production expenses Direct distribution method
Interactive distribution method The advantages and disadvantages
目 录
一、辅助生产成本费用的分配的概述
二、辅助生产成本费用中直接分配法与交互分配法概述..........................
（一） 直接分配法................................................................
（二） 交互分配法...............................................................
三、直接分配法与交互分配法的分析比较..................................
(一） 两种方法的概念阐述以及应用前提......................................
1.直接分配法的概念及应用前提.............................................
2.交互分配法的概念及应用前提...........................................
（二）辅助生产成本费用的分配计算方式......................................
1.辅助生产成本费用的分配的综述....................................
2.辅助生产成本费用下直接分配法的计算方式..................................
3.辅助生产成本费用下交互分配法的计算方式..................................
（三）直接分配法与交互分配法的优缺点.......................................
1.直接分配法的优缺点................................................
2.交互分配法的优缺点................................................
（四）两种方法的应用范围..............................................
1.直接分配法的应用范围..............................................
2.交互分配法的应用范围..............................................
（五）结论............................................................
(六）附录.............................................................
参考文献............................................................... |
