对于辅助生产费用的归集和分配,一般采用将费用综合归集于“辅助生产”帐户,即不论辅助生产内部交互分配或对外受益单位的分配,均系按“综合结转”的分配方法,这种传统的核算办法,似乎较为简便,但从生产费用要素分析和目标成本管理等方面来考虑,仍有不足之处,有改进之必要。一、综合结转的局限性。辅助生产与基本生产一样,也有燃料、动力、工资、提取的职工福利基金以及包括材料消耗、折旧费等的车间经费。除有的行业辅助费用所占成本比重不大,可采取综合结 For the collection and distribution of ancillary production costs, the general apportionment of costs to the “assisted production” account is generally adopted, ie, regardless of the distribution of auxiliary internal production or the allocation of external beneficiary units, the allocation method is “combined transfer”. This traditional accounting method seems relatively simple, but from the aspects of analysis of production cost factors and target cost management, there are still deficiencies and there is a need for improvement. First, the limitations of comprehensive carryover. Auxiliary production, like basic production, also includes fuel, power, wages, extracted employee welfare funds, and workshop expenses including material consumption and depreciation. In addition to a small proportion of the cost of the industry ancillary costs, can take a comprehensive