一、问题的提出所谓顺序分配法,是指在各辅助生产车间分配费用时,按照各辅助生产车间受益多少的顺序排列,并逐一将其费用分配给其他车间(包括排在后面的辅助生产车间)、部门。受益少的辅助生产车间排在前面,受益多的辅助生产车间排在后面,并依次序向后面各车间、部门分配,后面的辅助生产车间费用 First, the issue put forward The so-called sequential allocation method refers to the distribution costs in the auxiliary workshop, according to how much each auxiliary workshop ranking in order, and one by one to allocate their costs to other workshops (including the rear of the auxiliary workshop ),department. Less benefit from the auxiliary production workshop in the front, and more benefit from the auxiliary production workshop ranked behind, and in accordance with the order to the back of the workshop, departmental distribution, the back of the auxiliary workshop costs