不少中小型工业企业,生产的产品无定型,每个月安排生产的产品,在规格、质量、耗用原材料及所需生产时间等方面,大多也是不相同的。据了解,这些企业一般都未分产品核算成本,有的连总成本也无正确的核算,而是在每月终了,采取盘点在产品(半成品)的办法,“倒挤”出产成品的总成本。这样,虽然产品发售有分产品的出厂价格,但不能保证销售利润结算的正确。这不仅影响企业的经营成果,也影响财政收入的上交。解决这个问题的关键在于实行分产品核算成本。无定型产品的企业实行分产品核算成本当然是可能的,但方法不能太繁,否则在中小型企业人 Many small and medium-sized industrial enterprises, the products are not stereotyped products, arranged products produced each month, in terms of specifications, quality, consumption of raw materials and the required production time, most are not the same. It is understood that these enterprises are generally not divided into product accounting costs, and some even the total cost is not the correct accounting, but at the end of each month, take the inventory of products (semi-finished products) approach total cost. In this way, although the sale of products has ex-factory price of products, but can not guarantee the correct sales profit settlement. This will not only affect the operating results of enterprises, but also affect the submission of financial revenue. The key to solve this problem lies in the implementation of sub-product accounting costs. Of course, it is possible for an enterprise without a fixed product to carry out cost accounting of products, but the method can not be too complicated. Otherwise, in small and medium-sized enterprises