企业在实行厂部、车间二级核算中,企业管理费按什么方法分配到车间,车间怎样进行核算,企业管理费定额怎样制定,各个企业是不同的.我认为按工时定额分配比较合理. 首先,核定企业管理费总额.企业管理费一般属于固定费用,可参照上年度实际发生额,计算出一个比较合理的数额,作为计划分配基数.然后核定生产总工时.按照企业有关部门核定的生产定额工时,计算出年度生产总工时,作为计划分配企业管理费的权数.最后确定每个工时应该负担的企业管理费.计算公式为: 企业管理费定额=企业管理费总额/生产总工时这样,在车间核算时,不用等厂财会部门转来 Enterprises in the implementation of the plant, the workshop two accounting, business management fees are assigned to the workshop, how the workshop to conduct accounting, how to set the corporate management fee, each company is different. I think the fixed amount of time allocated by the work is more reasonable. , Approve the total amount of enterprise management fees. Enterprise management fees generally belong to a fixed fee, can refer to the actual amount incurred in the previous year, calculate a more reasonable amount as a plan to allocate the base. Then verify the total production hours. According to the relevant departments of the company approved production In the fixed working hours, the annual total production hours are calculated as the weight of the plan to allocate the management fees of the enterprise. The final management fee for each working hour should be determined. The formula is: Enterprise management fee quota = Total enterprise management fee/Production In this way, when the shop floor is accounted for, it is not necessary to wait for the factory accounting department to transfer