在《成本会计》中，辅助生产费用的分配占重要地位，其分配方法的选择、运用，分配金额的准确性对最终的产品成本计算有着重要影响，而且许多自学者对整个辅助生产费用的分配缺乏整体认识，掌握起来比较困难。因此，考生对该部分应给予足够的重视。辅助生产性质不同，其成本计 In Cost Accounting, the distribution of ancillary production costs plays an important role. The choice and application of its distribution method and the accuracy of the distribution amount have an important influence on the final product cost calculation. Moreover, many self-learners allocate the entire auxiliary production costs Lack of overall understanding, more difficult to grasp. Therefore, candidates should pay enough attention to this part. Auxiliary production of different nature, its cost