小李首次编制成本报表,旗开得胜,按时完成了任务,分外高兴。然而,心里还有不踏实之感。他觉得报表数字中有一个怪问题:厂里两种可比产品,总的成本降低率大大超过了计划指标,而每种产品的成本降低率却都没有完成计划,这是为什么?带着这个问题,小李去请教会计师董副科长。他们俩一起阅读了成本计划表和产品成本表(见下表)。接着,老董对小李提出的问题作了以下回答。影响全部可比产品成本降低率(即总的降低率)变动的因素有两个:一是可比产品品种结构的变动,这里的结构,可用各种产品按上年实际单位成本计算的总成本在全部可比产品总成本中所占的比重来体现。二是各种可比产品单位成本的变动,它可通过各种产品成本降 Xiao Li made the cost report for the first time, the flag was opened, the task was completed on time, and she was exceptionally happy. However, there is still a sense of prudence in my heart. He thinks there is a strange problem in the report figures: The two comparable products in the factory, the total cost reduction rate greatly exceeds the planned indicators, and the cost reduction rate of each product has not completed the plan, which is why? With this problem Xiao Li went to consult with the deputy section chief of the accountant. The two of them read the cost plan and product cost table together (see the table below). Then, Lao Dong made the following answer to Xiao Li’s question. There are two factors affecting the change in the cost reduction ratio (ie, the overall reduction rate) of all comparable products: First, the change in comparable product variety structure, the structure here, and the total cost of various products that can be calculated based on the actual unit cost of the previous year. The proportion of the total cost of comparable products is reflected in the proportion. The second is the change in the unit cost of various comparable products, which can be reduced by the cost of various products.