辅助生产计划成本分配法在教学过程中往往出现学生困惑重重无法理解，而教师是努力解释却又无法解释清楚的困境。因此，在不考虑反映和考核辅助生产车间业绩的情况下，教师可以重新对计划成本分配法厘清思路，不需要交互分配，只需将生产费用按计划分配率根据外部各受益对象的实际耗用量直接分配，简化核算又不影响最终分配结果，使学生较快理解和掌握。%In the teaching of auxiliary production plan cost allocation method, students tend to be confused and teachers often fail to explain clear. Therefore, without considering performance and examination of auxiliary production workshop, teachers can clarify the train of thought of plan cost allocation method, without needing interactive distribution. All the teacher need to do is allocate rate as planned, according to the actual consumption object outside the benefit distribution directly, simplified calculation and don't affect the final allocation as a result, causes the student to quickly understand and grasp.
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