初级会计实务产品成本核算11 定额比例法分配成本

from 2026初级会计实务：分录/公式/考点速记磨耳朵

【本期主题】生产费用分配的定额比例法——材料定额与时间尺子的双轨分配，万能黄金公式的灵活应用，成本归属的完美闭环。【核心案例】为什么材料用"千克"尺子、人工制造费用用"工时"尺子？300完工品+40在产品的136万材料如何分配（分配率10）？64万人工+96万制造费用如何用32,000工时切分（分配率20+30）？

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初级会计实务产品成本核算11 定额比例法分配成本

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