Solving the Teaching Difficulties and Pain Points of Auxiliary Production Cost Allocation Methods with Interdisciplinary Thinking
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The methods for allocating auxiliary production expenses are a significant challenge in teaching cost accounting courses. The principal allocation methods comprise direct allocation, reciprocal allocation, sequential allocation, planned allocation, and algebraic allocation. Both educators and learners frequently experience confusion regarding the multitude of approaches and their interrelations. This study seeks to resolve these inquiries by employing multidisciplinary approaches and methodology from economics, management, political science, and mathematics. It aims to improve the efficacy of classroom instruction regarding auxiliary production cost allocation methods and investigate the significance of interdisciplinary thinking in accounting education. The study asserts that the direct allocation method exemplifies the rational-agent paradigm from economics, the reciprocal allocation method embodies egalitarian principles from management studies, the sequential allocation method integrates an efficiency-driven perspective from political science, the planned allocation method corresponds with performance-oriented reasoning from political science, and the algebraic allocation method employs identity-based logic from mathematics. This research contributes by integrating interdisciplinary thinking into accounting education. Educators and learners not only investigate the profound implications of diverse methodologies and their interrelations but also expand and refine their interdisciplinary viewpoints. This improves instructional efficacy—facilitating instruction for educators and enhancing enjoyment for learners—while fostering the sophisticated, inventive, and rigorous character of university courses4.
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