间接费用分配 meaning in English

overhead allocation

It allots the overhead expenses based on tusk , which changes the method to allot the overhead expenses based on indirect manual work . it inaugurates a new era of costing and management . the article introduces the mechanism of activity - based costing system and the development status quo of management accounting
它改变了传统核算系统中以直接人工作为间接费用分配基础的做法，而是按“作业”对间接费用进行分配，此法开创了成本计算和管理的新纪元。
In abc , the " black box " of amortizing of traditional costing - the box of activity is open . there are two steps in costing . first , identify activity , main activity and activity set up activity - based cost pool according to the same characteristical activity , and distribute indirect cost to activity - based cost pool on the basis of resource driver ; second , distribute the cost in activity - based cost pool to final product on the basis of activity driver
在作业成本法下，传统成本分摊方法的“黑箱” ? ?作业箱被打开了，由此成本计算分两步骤进行：第一步，确认作业、主要作业、作业中心，按同质作业设置作业成本库，并以资源动因为基础将间接费用分配到作业成本库；第二步，以作业动因为基础将作业成本库的成本分配到最终产品。