价值工程
價值工程
개치공정
VALUE ENGINEERING
2014年
17期
239-239,240
,共2页
辅助生产成本%计划成本分配法%教学改进
輔助生產成本%計劃成本分配法%教學改進
보조생산성본%계화성본분배법%교학개진
auxiliary production cost%project cost allocation method%teaching improvement
辅助生产计划成本分配法在教学过程中往往出现学生困惑重重无法理解，而教师是努力解释却又无法解释清楚的困境。因此，在不考虑反映和考核辅助生产车间业绩的情况下，教师可以重新对计划成本分配法厘清思路，不需要交互分配，只需将生产费用按计划分配率根据外部各受益对象的实际耗用量直接分配，简化核算又不影响最终分配结果，使学生较快理解和掌握。
輔助生產計劃成本分配法在教學過程中往往齣現學生睏惑重重無法理解，而教師是努力解釋卻又無法解釋清楚的睏境。因此，在不攷慮反映和攷覈輔助生產車間業績的情況下，教師可以重新對計劃成本分配法釐清思路，不需要交互分配，隻需將生產費用按計劃分配率根據外部各受益對象的實際耗用量直接分配，簡化覈算又不影響最終分配結果，使學生較快理解和掌握。
보조생산계화성본분배법재교학과정중왕왕출현학생곤혹중중무법리해，이교사시노력해석각우무법해석청초적곤경。인차，재불고필반영화고핵보조생산차간업적적정황하，교사가이중신대계화성본분배법전청사로，불수요교호분배，지수장생산비용안계화분배솔근거외부각수익대상적실제모용량직접분배，간화핵산우불영향최종분배결과，사학생교쾌리해화장악。
In the teaching of auxiliary production plan cost allocation method, students tend to be confused and teachers often fail to explain clear. Therefore, without considering performance and examination of auxiliary production workshop, teachers can clarify the train of thought of plan cost allocation method, without needing interactive distribution. All the teacher need to do is allocate rate as planned, according to the actual consumption object outside the benefit distribution directly, simplified calculation and don't affect the final allocation as a result, causes the student to quickly understand and grasp.
