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工业企业在商品产品成本核算中,原材料的实际成本核算一般采用“先进先出法”或者。加权平均法”,从理论和实践上这两种方法都是可行的,也是历来计算产品原料成本的基本方法。但从会计核算提供灵敏度高和现实感强的信息要求来讲,这两种核算方法都存在着一定的局限性和不足之处。“先进先出法”它是以材料购进的先后顺序来核算领用原材料的成本,只能是过去月份购进原材料的成本,而实际领用时,不一定是先购进的先领用,由于材料的堆放或管理上的需要,事实上许多材料的领用往往是后进先出,如果是同质不同价的原材料用“先进先出法”进行核算,显然是缺乏现实感的。“加权平均法”则是一种累计滚动加权平均的原材料成本核算方法,虽然有近期购进原材料价格因素在内,但一般也是以过去月份购进原材料价格为主体的实际成本,如遇原材料价格波动,就更无法说明是哪一批原材料对产品成本升降的影响,在
Industrial enterprises in the cost of goods product accounting, the actual cost accounting of raw materials generally adopt the “first-in first-out method” or. Weighted average method “, both in theory and in practice, are feasible and are the basic methods for calculating the raw material cost of products in the past.However, from the accounting information provided with high sensitivity and strong sense of reality, these two kinds of accounting Methods have some limitations and deficiencies.Loose out first method It is based on the order of purchase of materials to use the cost of raw materials, can only be purchased in the past month the cost of raw materials, and the actual collar Used, not necessarily the first purchase of the first use, due to the stacking of materials or management needs, in fact, the use of many materials is often the first in first out, if it is homogeneous with different prices of raw materials with ”first in first out Act "is clearly a lack of realistic sense.A weighted average method is a cumulative rolling weighted average raw material costing method, although the recent purchase of raw material prices, but also in the purchase of the past month Raw material prices as the main body of the actual cost of raw materials in case of price fluctuations, it is even more unable to explain which batch of raw materials on the impact of product cost increases in the