当前,在深化城市经济体制改革中出现多种不同形式的经营责任制,盈亏这一综合性的效益指标,已成为考核各种经营责任制最重要的前提。然而在现行会计报表上所反映的盈亏额,却往往存在着虚假现象。其原因之一,就涉及亏损产品销售后结转成本计价的技术处理问题。现行国营工业会计制度规定,对产成品销售后结转工厂成本的计价方法,可以采用“先进先出”、“加权平均”等方法中的一种,而多数企业是采用后一种计价方法,按月计算一次。由于当月入库产品和月初库存产品的单位成本的水平往往不同,通过加权平均后的平均销售单位成本,又与当月生产的单位成本不一致,从而影响到品种盈亏的正确计算。例如,江北县第一机械厂1986年度铸铁水管产销存的实际资料如下: At present, various forms of operating responsibility system have emerged in the process of deepening the reform of the urban economic system. The comprehensive profit and loss index has become the most important prerequisite for assessing various operating responsibility systems. However, the amount of profit and loss reflected in the current accounting statements is often false. One of the reasons for this is the technical treatment of the carry-over costs after the sale of loss-making products. The current state-owned industrial accounting system stipulates that one method of “first-in, first-out” and “weighted average” can be adopted for the method of pricing the factory costs after the sales of finished products, and most companies use the latter pricing method. Calculated once a month. Since the unit cost levels of the monthly storage products and early-month inventory products are often different, the average unit sales cost after weighted average is inconsistent with the unit cost of the current month’s production, which affects the correct calculation of the variety profit and loss. For example, the actual data on the production and sales of cast iron pipes for the 1986 Jiangbei First Machinery Plant is as follows: