计算作业动因分配率，将作业成本分配至不同的成本计算对象。
The fifth step is to calculate the distribution ratio of the activity driver and distribute the activity cost to different objects of cost calculation.
作为将成本向产品分配的基础，会计人员应当对所有的成本动因计算成本分配率。
As the basis of assigning costs to products, accountants should compute cost rates for all cost drivers.
成本分配率是指单位成本动因应负担的成本。
成本分配率是指单位成本动因应负担的成本。
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