This allocation table is a comprehensive accounting document used to calculate and distribute the value of raw materials, tools, and equipment used during the month to the corresponding cost objects.
This form is issued together with Circular No. 99/2025/TT-BTC dated October 27, 2025, officially effective from January 1, 2026, to replace Circular 200/2014/TT-BTC.
Documents are prepared at the end of each month based on warehouse release slips, directly serving the purpose of accumulating costs and calculating product costs or determining management expenses.
The person responsible for preparing this allocation table is the cost accountant or general accountant, and it must be signed by the preparer and approved by the chief accountant.
