Advantages and disadvantages of five distribution methods

The advantage of using sequential allocation method to allocate auxiliary production costs is that it is easy to calculate, and all kinds of auxiliary production costs are only calculated once. However, due to the fact that the first auxiliary production workshop does not bear the cost of the last auxiliary production workshop, the accuracy of the distribution results is affected to some extent.

In addition to distribution according to work, other distribution methods mainly include distribution according to operating results; Distribution according to factors of production such as labor, capital, technology and land. Distribution according to work is different from distribution according to labor factors, and distribution according to work can only be distributed within the scope of socialist public ownership.

The distribution system with distribution according to work as the main body and coexistence of various modes of distribution essentially embodies that various production factors such as labor, management, capital, technology and land participate in income distribution according to their contributions. Among them, distribution according to work is the main body, which shows that labor factor is the most important part of various production factors.

The ownership structure of the means of production in the primary stage of socialism in China: the level of productivity development in the primary stage of socialism; The existence of labor differences in socialist society determines the distribution structure in China at this stage. At the same time, this is also an objective requirement for developing the socialist market economy. The main positions of distribution according to work are as follows:

First, in the income distribution of the whole society, distribution according to work accounts for the largest proportion and plays a major role.

Second, distribution according to work is the most important source of income in the total income of workers in public ownership economy.