| Excel在辅助生产费用分配中的应用 |
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| 引用本文： | 钟爱军.Excel在辅助生产费用分配中的应用[J].襄樊职业技术学院学报,2011,10(4):35-38. |
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| 作者姓名： | 钟爱军 |
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| 作者单位： | 襄樊职业技术学院经济管理学院,湖北襄阳,441021 |
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| 摘 要： | 利用Excel的强大功能,建立计算模型,可以快速实现辅助生产费用的分配。文章通过三个具体实例,详细地阐述了Excel在计划成本分配法、交互分配法、代数分配法中具体应用的方法,解决了既麻烦又低效的手工分配辅助生产费用的工作难题。
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| 关 键 词： | 辅助生产费用 计划成本分配法 交互分配法 代数分配法 Excel应用 |
The Application of Excel in Distribution Methods of Auxiliary Production Cost |
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| ZHONG Ai-jun.The Application of Excel in Distribution Methods of Auxiliary Production Cost[J].Journal of Xiangfan Vocational and Technical College,2011,10(4):35-38. |
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| Authors: | ZHONG Ai-jun |
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| Institution: | ZHONG Ai-jun (Xiangfan Vocational and Technical College,Xiangyang Hubei 441021,China) |
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| Abstract: | The distribution methods of auxiliary production cost can be enhanced by using the real power of Excel and constructing computation models.Through studying three cases,this essay stated the specific approach in planned cost distribution method,reciprocal allocation method and algebraic method,found a solution to the manual collocation of auxiliary production expenses. |
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| Keywords: | auxiliary production cost planned cost distribution method reciprocal allocation method algebraic method Excel application |
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