How does the “Kill-Count” work?

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It is odd and seems to register the amount of hits on target and registers this as both 'efficiency' (accuracy) and 'damage level' , if sufficient a kill is awarded. I have been awarded kills for a target that has suffered damage whilst aiming at another. The plane crashes at some point later having also suffered damage from another player yet I get the kill. I can only assume that the game registers my hits in favour of the other players as having a higher percentage of damage inflicted. The only saving grace, from the players point of view, is that we all suffer the same problem. I don't bother about it anymore and just accept it as part of the game now!