一、对工资和费用的分配应力求直观。过去,对工资、车间经费、企业管理费(以下简称工、费)的分配,偏重于要求负担合理,而忽视直观反映,以致在工、费分配上搞得深奥莫测,核算手续繁杂。以机械行业为例,平时把工、费进行序时登记,月底汇总,除以当月各种产品实际完成的总工时,求出工时分配率;然后把各种产品当月完成的实际工时分别乘以分配率,得出各种产品应负担的工、费成本,并分别记入各种产品的基本生产明细帐;最后将本期工、费发生额加上上期工、费结转额,构成工、费总额,再在当月完工产品和在产品之间进行分配。这种分配方法从理论上讲,是合乎情理的,但在实际工作中却搞得令人难以理解。因 First, pay attention to the distribution of wages and expenses. In the past, the distribution of wages, workshop expenses, and corporate management fees (hereinafter referred to as workers’ and workers’ expenses) was biased toward the requirement of a reasonable burden, but neglected intuitively. As a result, the allocation of work and fees was esoteric and accounting procedures were complicated. Take the machinery industry as an example. Usually, labor and expenses are registered in order, and they are collected at the end of the month. Dividing the total number of hours actually completed for various products in the month, the rate of work distribution is calculated; then, the actual hours worked for each product month are multiplied. Based on the distribution rate, the costs of the work and expenses that should be borne by various products are calculated and recorded in the basic production detailed accounts of various products. Finally, the amount of work and expenses incurred in the current period is added to the amount of the previous year’s work and fees carried forward. The total amount of work and fees will be distributed between the finished product and the product in the same month. This method of distribution is theoretically reasonable, but it is difficult to understand in practice. because