| 企业辅助生产费用分摊的理论问题 |
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| 引用本文： | 师银萍.企业辅助生产费用分摊的理论问题[J].江苏经贸职业技术学院学报,2007(1). |
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| 作者姓名： | 师银萍 |
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| 作者单位： | 江苏经贸职业技术学院,江苏,南京,211168 |
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| 摘 要： | 企业的辅助生产部门在提供服务的过程中产生的辅助生产费用要在各个受益对象中进行合理分摊。具体分析整个分摊过程的一些理论问题,将对企业辅助生产费用的分摊起到一定的理论指导作用。
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| 关 键 词： | 费用分摊 成本效益 行为会计 |
Analysis of Several Theoretical Questions in Costs Apportion |
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| Authors: | SHI Yin-ping |
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| Abstract: | It is known to us all that in most enterprises the costs apportion of assistant production departments are necessarily taken.In the process of costs apportion,we can summarize several theoretical questions which may give some directions to the costs apportion. |
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| Keywords: | costs apportion cost benefit behavior accountancy |
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