Abstract: The key step of making use of the sequential apportionment is to define the apportionment orders of the working shops. There are shortcomings in the theory of sequential apportionment methods . The “ benefit principle ” and the “principle of charity” should be applied when defining the apportionment orders, which is good for the accuracy of assessing the cost counting and reducing the conflicts among the working shops and departments so that the cost management level can be improved.

Key words: auxiliary production expenses, sequential apportionment method, shortcoming, improvement