目前,工业企业对发出材料的计价一般采用三种方法,一是先进先出法,二是加权平均法,三是按计划成本计价的成本差异率分配法。这三种计价方法,在市场经济没有开放以前是可行的。因为企业所需的材料一般是由国家计划分配供给的,执行国家统一价格,企业正常储备的材料和当期购入的材料,在采购成本上悬殊较小,材料成本比较稳定。但是,随着国家指令性计划的减少,市场经济的开放,物资供应和产品销售就出现了两种价格。一是在国家指令性计划指标内的统一价格,即平价;二是国家指令性计划指标外的议售价格,即高价。因此,在当前物资供应和产品销售两种价格并存的条件下,如果继续采用上述三种材料计价方 At present, industrial enterprises generally adopt three methods for the valuation of issued materials. One is the first-in, first-out method, the second is the weighted average method, and the third is the cost differential ratio method based on the planned cost. These three pricing methods are feasible before the market economy has opened up. Because the materials required by enterprises are generally distributed and provided by the state plan, the implementation of unified national prices, the normal reserves of materials for enterprises and the materials purchased in the current period have a small difference in procurement costs, and the cost of materials is relatively stable. However, with the reduction of the country’s mandatory plans, two kinds of prices have emerged in the opening of the market economy, the supply of goods, and the sale of products. The first is the uniform price within the national directive plan index, ie parity; the second is the negotiated price outside the national mandatory plan index, ie high price. Therefore, if the current prices of both material supply and product sales coexist, if we continue to use the above three materials