When allocating the cost of the public cost center, it can be a fixed proportion, a fixed amount, or some kind of standard, such as production volume, which is the statistical indicator we are going to introduce today.
Statistical indicators are numerical metrics, such as output, number of personnel, degrees (electricity), etc. For example, on the weekend, when several people go out to play, everyone first puts the money together and keeps it by one person, who is everyone's financial manager, responsible for everyone's food and drink. Finally, the general ledger was calculated, a total of 30,000 yuan was spent, everyone shared equally, A family of 3 people, B family 5 people, C family 2 people. Therefore, A family shares 9,000 costs, B families share 15,000, and C families share 6,000, and the "population" here is the statistical indicator of the allocation costs.
The same is true within enterprises, where a fixed proportion of public expenses may not be appropriate, at which point the costs can be apportioned according to statistical indicators. For example, an enterprise has 3 production workshops, and the workshop with large output consumes more resources and should bear more public costs, at which time the public costs can be shared according to the output of each workshop. After entering the actual output of each workshop before checkout each month, the system can calculate the public costs that each workshop should bear.
Summary: Statistical indicators are numerical metrics and a way of allocating costs. When the proportion of public expenses in several cost centers changes with the change of volume, the allocation of expenses can be carried out according to statistical indicators.