二、辅助部门的成本计算法企业的辅助部门比较庞杂,费用开支占成本的三分之一或四分之一左右,管理松弛,核算薄弱,潜力很大。辅助部门的成本核算对象五花八门,无法划一。从成本核算方法上说,辅助部门的成本大致可以分为两类:一类为定型和常规产品成本;另一类为劳务供应和其他服务成本。辅助部门和生产车间的条件不完全一样,因此在成本核算的要求上也应有所区别。根据《平行结转定额差异法》的要求,辅助部门成本计算也必须以定额成本为基础,车间、部门间的经济往来一律以定额单价算帐,避免经济责任转嫁和相互扯皮。与此同时,企 Second, the cost of auxiliary sector accounting method Auxiliary departments of enterprises is more complicated, the cost of accounting for about one-third of the cost or a quarter or so, the management of relaxation, weak accounting, great potential. Auxiliary departments costing a wide range of objects, can not be uniform. In terms of cost accounting, the costs of ancillary departments can be broadly divided into two categories: one for fixed and conventional product costs and the other for labor supply and other service costs. Subsidiary and workshop conditions are not exactly the same, so the cost accounting requirements should be different. According to the requirements of the “Law on the Carrying of Quota of Parallel Carry-over”, the cost of the auxiliary department must also be calculated on a fixed-cost basis. Economic transactions between the workshop and the department shall be settled at fixed unit prices so as to avoid the transfer of economic responsibility and mutual obsoleteness. At the same time, enterprises