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在砖瓦生产过程中,由于砖坯在自然干燥中受风雨的影响出现裂纹、掉头、无面;砖坯入窑后有时会倒窑、烧熘、欠火、半头砖等多种原因造成很多废品损失.这些废品耗用了生产费用,不能产生经济效益,在产品成本中占一定比例,直接影响企业利润.为了真实反映生产经营成本,合理分摊生产费用,在产品成本核算中必须计算损失值.通常采取以下方法计算.
In the process of brick and tile production, due to wind and rain, bricks in the natural drying process are cracked, turned round and have no surface; bricks are sometimes dumped into the kiln, and there are many reasons such as pour kiln, burning moromi, underfire, half head brick and many other reasons. Losses. These wastes consume production costs, can not produce economic benefits, a certain percentage of the product cost, a direct impact on corporate profits. In order to truly reflect the cost of production and operation, reasonable apportionment of production costs, in the product cost accounting must calculate the loss value. Usually take the following method to calculate.