成本核算中一个最根本的问题是如何将发生的成本费用准确地分配到不同的成本核算对象中,如产品、服务或者是某一个成本项目。准确的成本计算能给企业对外报价、标准成本制订、降低成本、经营决策的制订提高直接和高质量的财务信息。本文主要探讨制造业成本核算中的成本费用分配问题。 One of the most fundamental problems in costing is how to accurately allocate the costs incurred to different costing objects, such as product, service, or cost item. Accurate cost calculation can give the enterprise external quotation, formulate standard cost, reduce cost and make business decisions to improve direct and high quality financial information. This article mainly discusses the issue of cost allocation in manufacturing costing.