目前,我国砖瓦生产工艺,大多数仍是露天作业,特别是半成品生产,由于受气候的影响,产量的季节性差异很大,季与季,月与月,都是难以均衡的,以致影响到产品成本忽高忽低。然而这种忽高忽低正反映了砖瓦企业生产的客观情况,如果硬要通过计算,人为地实现均衡,反倒降低了成本的真实性和准确性。 At present, most of China’s brick and tile production processes are still open-air operations, especially semi-finished products. Due to the impact of climate, the seasonal variations in production are very large. Seasons and seasons, and months and months, are difficult to balance, resulting in impact. To the product cost ups and downs. However, this kind of ups and downs reflects the objective situation of the production of brick and tile enterprises. If it is hard to calculate, artificially achieve a balance, which in turn reduces the authenticity and accuracy of the cost.