| 摘要 |
Provided are a reciprocal distribution calculating method and a reciprocal distribution calculating system for cost accounting, in which, when performing cost accounting using a computer, a reciprocal distribution method is used to effectively perform cost accounting of each department. Provided are a reciprocal distribution calculating method and a reciprocal distribution calculating system for cost accounting, in which reciprocal distribution costs are calculated using the limit and convergence of a transition probability matrix. Provided are a reciprocal distribution calculating method and a reciprocal distribution calculating system for cost accounting, in which reciprocal distribution calculation is performed in a completely different way from the method of calculating reciprocal distribution known for the last several tens of years and in an effective manner, thereby calculation of reciprocal distribution costs at a high speed. |
