(一)第一阶段程序:确认作业,计算成本库分配率 在作业成本计算的第一阶段,须确认作业,明确成本与各具体作业的联系,并将作业与相应成本划分到同质小组内。作业是在某一组织内部执行的,因而确认作业就需要列出所有不同种类的工作,诸如材料搬运、检验、工序设计和产品完善等。一个公司可能会有成百上千种作业,一旦确认好作业,就可确定执行该项作业的成本(采用直接追溯和资源动因),从这点来看,公司可以确定各作业的相应作业动因,计算各作业的制造费用分配率,一般而言,这样会产生数以百计的制造费用分配率。所以将制造费用分配到各产品中时,该种做法将十分繁琐。 (A) the first phase of the program: confirm the operation, calculate the cost of library allocation rate in the first phase of the calculation of operating costs, operations to be confirmed, the specific costs and the specific linkages and assignments and the corresponding costs within the homogeneous group . Assignments are performed within an organization, so identifying assignments requires listing all the different types of work, such as material handling, inspection, process design, and product refinement. A company may have hundreds or thousands of jobs. Once the good job is identified, the cost of executing the job (using direct tracing and resource drivers) can be determined, and from that point on, the company can determine the appropriate job activity for each job , Calculate the allocation of manufacturing costs for each job, in general, this will have hundreds of manufacturing cost allocation rate. Therefore, the manufacturing costs allocated to each product, this approach will be very cumbersome.