对企业辅助生产成本的分配，比较精确的方法是采用交互分配法。
The reciprocal method is an accurate approach to assign service departments to production departments .
辅助生产费用按实际成本分配方法的改进
The improvement of support - department actual cost-allocation method
辅助生产成本分配辅助生产成本分配辅助生产成本分配