What Is an Apportionment?

(1) Distribution; (2) Sharing (costs, etc.). Sharing costs Ming Ji Liu Ji's "Story of the Time" poem No. 9: "Gaoya opens the house of complaint and accumulates the right to commit reprisals. Sharing the accounts and infiltrating all the details." : "Fuqixiantai reported to the situation, and borrowed 400,000 yuan from the embezzlement and sent the officer to repair it. After the completion of the project, it will be divided into acres and collected for the money." The deadline is tight and delivery is not due, so the tailor shop must not only rush the work day and night, but also have to share the tasks to barely complete. "

[fn tn]

[share] share;

Assessed costs ^[1]

Distribution;

Bright

Apportionment of wages

First, the attributes of each department and unit must be divided into sales, management, production, welfare, or construction in progress, etc., and then calculated according to the actual wages of each department and unit in the corresponding subjects. A certain percentage of allocation is inaccurate, it cannot truly reflect the cost situation of the enterprise, and of course, it has little effect on the current benefit.

Apportion

The first case: pay first and then apportion

1. When paying wages (calculate the wages of various departments and units at the same time)

Borrow: payable

Loan: Cash (bank deposit)

2.Wage sharing

Borrow: selling expenses

Management costs

Manufacturing costs

Benefits payable

Construction in progress

Loan: payable wages

The second case: pay first and then pay

The above steps 1 and 2 are reversed.

Apportionment of property costs

There are many disputes about the apportionment of property expenses. There is no uniform standard in the country or apportionment according to relevant laws and regulations;

Elevator power allocation: based on floor or building area or number of households

Public lighting, hydropower and other apportionment: dry apportionment based on construction area or number of households

The basic principle of apportionment is: cost to be apportioned = degree of benefit × total facility cost ^[2] .