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《财会通讯》1989年第5期发表的《标准成本用于库存产品计价的探讨》一文,认为采用标准成本对库存产品进行计价和结转已销产品的生产成本,能克服加权平均法等传统计价方法的不足,较真实地反映生产经营效率,这种思路是可取的。但具体做法并不能完全取得这种效果。主要是将当期完工产品的产品成本差异作为调整当期的销售成本来处理,这只有在产销基本平衡并且期末与期初的产品成本差异变化不大,或者会计期末库存产品相对于已销产品非常小,或标准成本非常接近实际成本的情况下,才是可行的。然而,这种情况并不普遍。为此,提出以下修正及补充意见。
The article “Standard Costs Used for Pricing Inventory Products” published in the 5th issue of the “Accounting Newsletter” in 1989 considers that the use of standard costs for inventory products and the production costs of carried-out products can overcome the tradition of weighted average methods, etc. The deficiencies in valuation methods reflect the efficiency of production and management more realistically. This idea is desirable. However, specific practices do not fully achieve this effect. The main difference is that the difference in product cost of the finished product in the current period is treated as the adjustment of current sales cost. This is only basically balanced between production and sales, and there is little change in the product cost difference between the end of the period and the beginning of the period, or the inventory product at the end of the accounting period is very small compared to the already sold product. Or the standard cost is very close to the actual cost, it is feasible. However, this situation is not universal. To this end, the following amendments and additional comments are proposed.