贵刊 2 0 0 0年第 7期发表了高英同志的《浅议辅助生产费用分配方法》(以下简称“高文”) ,读后觉得其中的一些观点有必要进一步探讨 ,计算方面的错误也应该予以纠正。一、代数分配法是分配结果最准确的一种方法“高文”认为代数分配法不够准确 ,依据是待分配费用没有被全部分 In the 7th issue of your magazine in 2000, Comrade Gao Ying published “On the Assignment of Auxiliary Production Costs” (hereinafter referred to as “Gao Wen”), and after reading it, some of the views needed to be further explored. Computational mistakes It should also be corrected. First, the algebraic distribution method is the most accurate allocation of a method “Gao Wen” that the algebraic distribution method is not accurate enough, based on the pending allocation of costs are not all