目前,工厂结转销售成本的方法,大体有先进先出法、后进先出法和普遍采用的加权平均法。加权平均法简便易行,但只能在生产成本变动不大的情况下,才能比较正确地反映当期产销盈亏。在生产成本变动幅度较大或超常的情况下,使用此法就会产生截留利润或掩盖亏损的现象,从而不能真实反映当期的生产经营效益。目前,我国商品经济迅猛发展,市场变化激 At present, the methods used to carry forward the cost of sales at the factory are roughly the first-in first-out method, the last-in, first-out method, and the commonly used weighted average method. The weighted average method is simple and easy to implement, but it can only accurately reflect the profits and losses of the current production and sales when the production cost does not change much. In the case of a large or extraordinary change in production costs, the use of this method will result in the phenomenon of retained profits or cover losses, which can not truly reflect the current production and management efficiency. At present, the rapid development of China’s commodity economy, market changes