根据成本核算的有关规定:各基本生产车间或分厂归集的制造费用在月末必须采用一定的分配标准、一定的分配方法,按各成本计算对象受益的比例进行分配。在实际工作中,企业进行制造费用分配的方法可分为三类:即实际分配率法、预定分配率法和累计分配率法。这三种分配方法,都存在分配标准选择的问题。目前,企业进行制造费用分配可以选择的标准包括:直接人工工时、直接工资成本、机器工时、直接材料成本(或数 According to the relevant provisions of cost accounting, the manufacturing costs of the basic production workshops or sub-factories must be allocated at the end of the month using a certain allocation standard and a certain allocation method. In actual work, the method of allocation of manufacturing expenses by enterprises can be divided into three categories: the actual distribution rate method, the predetermined distribution ratio method, and the cumulative distribution rate method. There are problems with the choice of allocation criteria for these three distribution methods. At present, the standards that companies can choose to allocate manufacturing costs include: direct labor hours, direct wage costs, machine hours, and direct material costs (or numbers