What are the cost accounting allocation methods?

1. Generally speaking, distribution is based on the wages of production workers, 2. Working hours of production workers, 3. Working hours of the machine. Quantity or cost of raw materials consumed, 5. Direct costs (the sum of raw materials, fuel, power, wages of production workers and welfare expenses to be extracted), 6. Distribution is based on product output. It is up to the enterprise to decide which distribution method to adopt. Once the distribution method is determined, it shall not be changed at will. If changes are needed, they should be explained in the notes to the accounting statements.

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