《财会通讯》1986年第5期刊登了《小型印刷企业怎样正确计算销售成本》的文章,读后有一些不同看法,简述如下。笔者在印刷厂做财会工作多年,也曾用过“存货估算法”、“存销成本率”核算产品成本。在实际工作中深感这两种方法的缺点都较多。(1) “存货估算法”,既有在产品成本与完工产品成本界线划分不清的问题,还有期末库存产品与本期销售成本划分不清的问题,所以这种方法不宜使用。(2)用“存销成本率”计算销售成本,在品种繁多、种类不一的印刷企业存在两个问题。一是同样存在在产品成本与产成品成本划不清界线;二是划分不清产品之间的界线,也就划分不清盈利产品与亏损产品的界线。这种成本计算方法的缺点是:直接费用(如纸张、锌版等)由全部产品共同负担;各批别成本受产品总值和产品总成本所决定, “Financial Communications” published in the 5th issue of 1986, “Small print companies how to correctly calculate the cost of sales” article, after reading there are some different views, briefly described below. The author worked as a financial manager in a printing factory for many years. He also used the “inventory estimation method” and “storage and sales cost rate” to account for product costs. In the actual work, I feel deeply that these two methods have more disadvantages. (1) “Inventory estimation method” has the problem of unclear division between the product cost and the finished product cost, as well as the problem of unclear division between the ending inventory product and the current sales cost. Therefore, this method should not be used. (2) Calculating the cost of sales using the “storage and sales cost ratio” has two problems in a wide variety and variety of printing companies. First, there is also an unclear boundary between product cost and finished product cost; second, the boundary between unclear products and the boundary between profitable products and loss-making products. The disadvantage of this method of cost calculation is that direct costs (such as paper, zinc plate, etc.) are shared by all products; the cost of each batch is determined by the total value of the product and the total cost of the product.