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| 利用EXCEL进行辅助生产费用分配方法 | |
| 引用本文： | 白额尔敦,郑亚胜,李志强. 利用EXCEL进行辅助生产费用分配方法[J]. 内蒙古民族大学学报(自然科学版), 2004, 19(2): 162-164 |
| 作者姓名： | 白额尔敦 郑亚胜 李志强 |
| 作者单位： | 1. 内蒙古民族大学,职业技术学院,内蒙古,通辽,028042 2. 通辽市水文勘测局,内蒙古,通辽,028000 3. 通辽市社会保险局,内蒙古,通辽,028000 |
| 摘 要： | 辅助生产费用分配是企业成本核算的重要内容，在传统会计核算中利用代数法分配辅助生产费用是一项繁杂的计算工程，矩阵求解是线性代数中计算量很大的问题，笔者利用EXCEL的矩阵求解方法分配辅助生产费用既准确。重复利用率又高． |
| 关 键 词： | 辅助生产费用 矩阵 线性代数 Excd电子表格 |
| 文章编号： | 1671-0185(2004)02-0162-03 |
| 修稿时间： | 2003-11-23 |
Allocating Method of Expense of Auxiliary Production in EXCEL |
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| BAI Erdun,ZHENG Ya-sheng,LI Zhi-qiang. Allocating Method of Expense of Auxiliary Production in EXCEL[J]. Journal of Inner Mongolia University for the Nationalities(Natural Sciences), 2004, 19(2): 162-164 | |
| Authors: | BAI Erdun ZHENG Ya-sheng LI Zhi-qiang |
| Affiliation: | BAI Erdun~1,ZHENG Ya-sheng~2,LI Zhi-qiang~3 |
| Abstract: | The expense of auxiliary production plays a very important part in the business accounting of cost.In the traditional business accounting,algebra was applied to allocate the expense of auxiliary production,but it is too complicated,for in linearity algebra,matrix equations has the weakness of mass calculation.Here the expense of auxiliary production is allocated by the method of matrix equations in EXCEL.It is accurate and can be used reputedly with a higher efficiency. |
| Keywords: | Expense of auxiliary production Matrix Linearity algebra Excel electron form |
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