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成本核算当中 ,间接费用能否做到科学、合理地分配 ,选择合理的分配标准是关键。“标准比例分配法”在间接费用的分配中得到广泛应用 ,本文就常见的间接费用分配 ,做了详尽的介绍。
Cost accounting, whether the indirect costs can be scientifically and rationally allocated, the selection of a reasonable distribution standard is the key. The “Standard Proportional Distribution Law” is widely used in the distribution of overheads. This article gives a detailed introduction to the common overhead distribution.