对于企业的发展和管理来说,成本核算中的成本费用分配是一项较为重要的工作,它关系到整个企业的财务资金运行,同时也对成本控制和管理产生重要的影响。本文就从这一问题出发,其中主要结合成本核算过程中的相关问题进行分析,同时重点论述并探讨了核算过程中成本费用分配的相关问题。 For the development and management of enterprises, the cost and cost allocation in cost accounting is a more important task. It relates to the operation of the entire enterprise’s financial capital and also has a significant impact on cost control and management. This article starts from this question, which mainly analyzes the related problems in the process of cost accounting, at the same time it mainly discusses and discusses the related problems of the cost and expense allocation in the accounting process.