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在用计划价格核算材料成本的企业,其材料成本差异率的计算公式是: 差异率=期初差异额+本期差异发生额/期初结存材料的计划成本+本期收入材料的计划成本×100％假若期初差异额和初期计划成本在总量中所占比例较大,用这个公式计算的差异率去分摊本期生产成本应负担的差异额,本期的实际生产成本就不是本期实际发生的费用,因为它已包含很多上期费用的影响。又如企业在结转产品销售成本时,目前较为通用的是先进先出法和累计加权平均法。如果企业库存产品数量较多,按这些方法计算出的产品销售利润,就不能正确反映出企业职工在本期的努力成果。为了能正确、及时地反映企业职工当期努力的成果,我认为,凡涉及到期初成本和当期成本如何摊入当期的生产产品或销售产品时,不妨试一试后进先出法。后进先
The calculation formula of the material cost difference rate for enterprises that use the planned price to calculate the material cost is: difference rate = variance at the beginning of the period + amount of variance for the current period/planned cost of the beginning balance of material + planned cost of current income material × 100% If the initial difference and the initial planning cost account for a large part of the total amount, the difference rate calculated by this formula will be used to apportion the difference that should be borne by the current production cost. The actual production cost in this period is not actually incurred in the current period. The fee because it already contains a lot of upfront fees. Another example is when the company is carrying forward the cost of product sales. Currently, the most common method is the first-in-first-out method and the cumulative weighted average method. If the number of enterprise inventory products is large, the product sales profits calculated by these methods cannot accurately reflect the efforts of the employees in the current period. In order to correctly and timely reflect the results of the employees’ efforts in the current period, I think that when it comes to how the initial costs and current costs are to be allocated to the current production or sales of products, we may try the last-in-first-out method. After the first