随着企业管理现代化水平的不断提高,制造费用在制造成本中所占的比重呈逐年上升趋势,其所包含的明细项目也向多样化方向发展。而我国现行的制造费用分配方法主要有直接材料成本比例法、直接人工成本比例法、直接人工工时比例法及机器工时比例法等。实际操作中往往是在期末选择 With the continuous improvement of the modernization of enterprise management, the proportion of manufacturing costs in manufacturing costs has been increasing year by year, and the detail items included in it have also diversified. However, the current method of manufacturing cost distribution in our country mainly includes the direct material cost ratio method, the direct labor cost ratio method, the direct labor-hour ratio method and the machine-hour ratio method. The actual operation is often at the end of the selection