成本会计中的基础理论部分,可以简单的归结为关于各项要素费用及各个成本项目的归集与分配。其中,归集是目的,分配是手段,分配是为了更好地归集。所以,分配即是重点,又是难点。但由于其中的分配方法很多,计算又比较复杂,多数学生学起来有一定难度。本文通过分析分配的概念、分配的基本思路并结合举例来说明诸多分配方法的一些共性和规律,希望对学生进行成本会计的学习有所帮助。 The basic theory of cost accounting part, can be simply attributed to the various elements of costs and the cost of the project collection and distribution. Among them, the collection is the purpose of distribution is a means of distribution is to better collect. Therefore, the distribution is the key, but also difficult. However, due to the many distribution methods among them and the complicated calculation, most students have a certain degree of difficulty in learning. This paper analyzes the concept of distribution, the distribution of the basic ideas and examples to illustrate some of the commonalities and laws of distribution methods, hoping to help students learn from cost accounting.