如何将生产费用在完工产品与在产品之间进行分配,即生产费用的纵向分配,是产品成本计算工作中一个重要而复杂的问题。企业应当根据在产品数量多少、各月在产品数量变化的大小、各项费用比重的大小及定额管理基础的好坏等具体条 How to allocate production costs between finished products and products, that is, vertical distribution of production costs, is an important and complicated issue in product costing. Enterprises should be based on the number of products in the amount of each month in the number of changes in the size of the proportion of the size of the cost of fixed management and specific basis for the quality of such specific