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《上海会计》1992第7期载《浅论上轮承包结存产成品成本对经营成果的影响》一文(以下简称该文),笔者对该文提出的计算方法有不同看法,现提出浅见,供商榷。 按该文加权平均的思路计算本轮承包期末库存产成品1000件的成本为46870元,而上轮承包期末同样1000件库存产成的成本为52000元,说明本轮承包期实际上消化了上轮承包期的产成品成本为5130元(52000元—46870元),而非该文所说的3877元。
“Shanghai Accounting” 1992, Issue 7 contains “On the Impact of the Cost of Finished Goods on Costs of Finished Goods Balanced on Business Results” (hereinafter referred to as the article). The author has different views on the calculation method proposed in this article. Consultation. According to the weighted average of this article, the cost of 1000 finished products at the end of the current contracted period was calculated to be 46,870 yuan, and the cost of the same 1000 inventories at the end of the previous round of the contracting period was 52,000 yuan, indicating that the current round of contracting period actually absorbed The cost of the finished product during the round of the contracted period was 5,130 yuan (52,000 yuan - 46,870 yuan), instead of 3,877 yuan as mentioned in the article.