成本分配

Roughton uses an absorption costing system with overhead applied based on the number of units produced, with a denominator level of activity of 5,000 units.

houghton 公司采用吸收成本方法把制造费用按产品数量进行分配，即用5000 单位为分母，然后算出分配率，据以把制造费用分配到各项产品上去。

After qualitatively analysing the mistakes about the early service deportment expenses distribution methods .this paper points out that the service deportment consumption itself exists in accounting events,then quantitatively analyses the influences of the service deportment consumption itself to service depotment expenses distribution,it tells us that service department consumption itself would influence the constitution and account of the service depertment resopnsibility cest in each method.

本文定性分析了以往辅助生产费用分配方法的误区。指出会计实务中存在辅助生产自身消耗。并进一步定量分析了辅助生产自身消耗时辅助生产费用分配的影响。指出不管采用哪种分配方法。辅助生产自身消耗均会影响其责任成本的组成与计算。

In monthly closing, calculate cost of goods sold and allocate variance between actual and standard cost to COGS and inventory.

在月结时，负责计算已销货物成本并在已销货物和期末库存之间分配标准成本和实际成本之间的差异。

This study examines the effects of allocative distortions on returns to density and input demand in domestic airlines during 1989-1997 by using a non-minimum cost function from the cost efficiency point of view. We generalize a globally concave and flexible cost function by using the symmetric generalized McFadden cost function to accommodate allocative distortions for domestic airlines, and estimating the density economies with and without allocative distortions as well as its effect on cost efficiency.

故本研究透过成本效率的观点，使用符合全面凹性更具弹性之对称性一般化影子成本函数来检视国内各航空公司民国78-86年期间之分配扭曲对密度报酬、投入要素需求量（劳动、燃油、固定要素及其他）及成本的影响，以了解各航空公司无效率之所在。

With the development of the society and economy, the great changes of operating environment take place inside and outside of enterprise .on one hand, the science and technology develop and use widely, which the cost structure of product has substantive change ,so the conditional distribution of expense does not provide the exact cost information even distort it which lead to make false decisions .

一方面，科技的发展与广泛的应用，使得产品成本结构发生根本性变化，传统的以直接人工小时或机器小时为基础的间接费用分配方法已经不能提供准确的成本信息，甚至会严重扭曲成本信息，致使企业决策失误。

In addition, we represent the variance of the process as a function of investment, as proposed by Hong and Hayya (1993), to decrease the number of defective items. Our models determine the optimal production lot-size, the optimal levels of investments, and the optimal levels of backorders that minimize the sum of inventory and quality-related costs.

另外，本研究并考虑藉由投资来降低制程的变异，其中利用Hong 等人(1993)所提出制程变异之投资函数，纳入总生产成本模式中考量，即投资后的制程变异为制程改善后所能降低的制程变异水准加上目前生产系统之最大变异水准与最低变异水准之差的指数分配关系，如此不仅能降低变异并提升制程能力指标，亦能让管理者利用本模式来比较不同制程改善的成本差异，推导出最佳生产批量、缺货量和投资成本，以提供存货管理者对生产决策之参考依据。

Second, in manufacturing companies, service department costs are indirect costs of producing products.

这样做的原因有两个：一是他们的分配使生产部门的管理人员即对直接成本负责，也对间接成本负责，有助于管理人员控制间接成本。

The results of the studies show encouragingly that such systematic using of these costing methods does work in including much more information about costs incurred in the whole city sewage treatment system, distributing costs to different product lines, and then find the society costs of treating some single infectant in the city sewage.

根据研究结果分析，以上三种方法的综合运用，可以在理论上将整个产品生命周期中的相当大的部分的环境成本列入污水处理系统的成本核算，将其以合理的方法分配至各种不同的产品线，以此得出某污染物处理的社会成本数据。

In view of capital cost, under the function of tax, not only enterprises' financing channels determine capital cost, but also do the distribution of marginal profit.

就资本成本看，在税收的作用下，不仅企业的融资手段决定资本成本的大小，边际利润的分配方式也与资本成本的大小有关。

The optimal model of indirected cost allocation for maximizing profit of enterprises using cost based pricing has been developed.The object function of maximizing profit has been shown convex.Then,a method of optimal indirected cost allocation for maximizing profit has been proposed.

在此基础上建立了企业在采用成本定价法时，以获得最大利润为目标的间接固定成本分摊的优化模型，证明了成本分摊的利润性能函数是一个凹函数，由此给出了一种利润最大化的间接固定成本的优化分配方法

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。