一、交互分配法存在缺陷1.忽略了辅助生产部门自身也会耗用其所生产的产品或劳务这一客观现象。事实上,绝大多数辅助生产部门在对外提供服务的同时也消耗自身生产的资源。由于公司对辅助生产部门所耗自身生产的产品或劳务的成本不进行核算,而简单地将其所消耗的费用摊到其他部? First, there are flaws in the method of interactive distribution 1. Ignored the objective phenomenon that ancillary production sectors themselves also consume the products or services they produce. In fact, the vast majority of ancillary production units consume their own resources while also providing services to outsiders. Since companies do not account for the costs of their own products or services consumed by the auxiliary production departments, simply share the expenses they have spent with other departments?