三、生产费用在各种产品之间的分配和归集(续前期) (二)辅助生产费用的归集和分配辅助生产费用归集的原理与基本生产费用归集的原理基本相同。但由于辅助车间规模较小,其产品不是企业主要产品,为了简化核算工作,辅助生产的废品损失和停工损失不单独核算。辅助生产的产品和劳务,除对外提供的商品产品以外,不分配企业管理费。如果辅助车间规模很小,车间经费很少,又不对外提供商品产品,车间经费可直接记入“辅助生产”科目,而不通过“车间经费”科目核算。这时,辅助生产的成本项目和车间经费的费用项目可以合并。如果辅助车间对外提供商品产品,需要按照规定的成本项 III. Allocation and Collection of Production Costs among Various Products (Continued) (II) Collection and Distribution of Auxiliary Production Cost The principle of auxiliary production cost collection is basically the same as that of basic production cost collection. However, due to the small size of the auxiliary workshop, the products are not the main products of the enterprises. In order to simplify the accounting work, the loss of auxiliary products and the suspension losses are not calculated separately. Auxiliary production of products and services, in addition to the provision of goods outside the company, do not distribute corporate management fees. If the auxiliary workshop is small in scale, the workshop costs little, and does not provide the commodity products externally, the workshop funds can be directly credited to the “auxiliary production” subjects without going through the “workshop funding ” subjects accounting. At this point, the costs of auxiliary production costs and workshop expenses can be combined. If the auxiliary workshop to provide external products, the required cost in accordance with the provisions