大多数人成本会计学习中会感觉公式多,不好记,难学,还容易忘。其实成本会计学很多东西都可以分配率的通用公式去理解,这样很多公式在理解的基础上很轻松的掌握了。用分配理念去学习,借助一些图示可以有助于我们理解。只有把成本会计分配理念学精后,再根据本企业产品的特点、工艺要求和管理需要等条件,设计出更适合的成本计算程序。本文通过成本会计学中费用分配通用公式和面积图示法,对约当产量法进一步分析应用,提出对约当产量法实质解决问题的学习理念。 Most people will find the cost of accounting learning formula, not easy to remember, difficult to learn, but also easy to forget. In fact, a lot of things cost accounting can share the general formula to understand, so many formulas based on understanding is easy to grasp. With the concept of distribution to learn, with some illustrations can help us to understand. Only the concept of cost accounting distribution after the fine, and then according to the characteristics of the enterprise products, process requirements and management needs and other conditions, to design a more suitable cost calculation procedures. In this paper, through the general formula of cost allocation in area of ​​cost accounting and the area graphical method, this paper analyzes and applies Jotun’s method of production, and puts forward the study of the concept that solves the problem of substance by yield method.