在目前通行的成本会计理论和实践中，辅助生产费用的分配方法一般有直接分配法、顺序分配法、交互分配法、代数分配法和按计划成本分配法。这些方法都有其各自的特点和适用范围。其中，直接分配法忽略了辅助车间相互供应劳务或产品而产生的费用；顺序分配法忽略了受益较少的辅 In the prevailing cost accounting theory and practice, the distribution of auxiliary production costs generally have direct allocation method, sequential distribution method, interactive distribution method, algebraic distribution method and planned cost allocation method. These methods have their own characteristics and scope of application. Among them, the direct allocation method ignores the auxiliary workshop costs of labor or products produced by each other; sequential allocation method to ignore the less benefit of secondary