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在产品成本计算,涉及产成品成本计算的准确性。机械工业产品,由于品种多,零部件多,工艺流程复杂,在产品成本计算存在一些值得研究的问题,例如在产品计量问题,在每一决算截止期,往往难以全面准确盘点,从而发生帐实不一;其次是计价问题,按现行会计制度规定,在产品是不进行重估价的。问题在于成本总额如何在产成品与在产品之间进行分配,如果分配不当,在产品成本留多了,则产成品成本就会虚小,导致利润虚大;反之,在产品成本留少了,则产成品成本虚大,导致利润虚小。利润虚大或虚小,又涉及国家和企业利益的分配,这在实行“企业基金”“盈亏包干”的企业影响尤大。如果在产品成本计算本身具有“弹性”,就可能产生这样一些情况:个别企业在完不成计划利润时,很可能加大在产品成本,减少产成
The product cost calculation involves the accuracy of the cost calculation of the finished product. Due to the variety of products, parts and components, and complicated process flow, there are some issues worthy of study in the calculation of product costs. For example, in the measurement of products, it is often difficult to fully and accurately count inventory at the end of each accounting period. Different; followed by pricing issues, according to the current accounting system, the product is not re-evaluated. The question is how the total cost will be distributed between the finished product and the product. If it is not properly allocated, the cost of the product will remain too small, the cost of the finished product will be insignificant, leading to huge profits; otherwise, the product cost will remain low. The cost of the finished product is huge, resulting in a small profit. The fact that profits are large or small is related to the distribution of the interests of the state and the enterprise. This is especially true for companies that have implemented “funds for enterprises” and “profits and losses and contractions.” If the product cost calculation itself has “elasticity”, there may be situations where individual companies are likely to increase product costs and reduce production when they are unable to achieve planned profits.