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当前工业企业自制半成品增减计算方法,一般都是采用“加权平均法”。实践证明,这个方法,对某部分企业是适用的,对另一部分自制半成品库存量比较大的企业,并不完全适用。以砖瓦生产企业来说,在目前技术条件下,大多数企业的半成品生产,仍受气候条件限制,一年十二个月的成品生产,只能靠九个月生产的半成品产量来保证供应。因此,自制半成品的库存量比较大,这些库存半成品成本,就是本期进窑焙烧半成品成本的前期因素,采用“加权平均法”计算,前期因素越大,对本期进窑焙烧半成品成本的影响也就越大。例证:假设期初库存半成品500万块,单位成本200元,总成本100,000元;本期生产半成品200万块,单位成本220元,总成本44,000元,通过“加权平均法”计算以后,本期进窑焙烧的半成品单位成本为206元’比本期生产出来的半成品单位成本低6.36％,用这个数计算到产成品的成本中去,就较大幅度地影响
The calculation method for the current increase or decrease of semi-finished products of industrial enterprises is generally based on the “weighted average method.” Practice has proved that this method is applicable to a certain part of a company, and it is not entirely applicable to another part of a company that has a large inventory of self-made semi-finished products. In the case of brick and tile production enterprises, under the current technological conditions, the semi-finished product production of most companies is still limited by the weather conditions. Production of finished products for 12 months a year can only be guaranteed by the production of semi-finished products produced for 9 months. . Therefore, the inventory of self-made semi-finished products is relatively large. These inventory semi-finished product costs are the early-stage factors for the cost of semi-finished products to be roasted into the kiln during the current period. They are calculated using the “weighted average method”. The greater the factors in the previous period, the impact on the cost of semi-finished products entering the kiln during the current period. The bigger it is. Example: Assume 5 million pieces of semi-finished stocks at the beginning of inventory, unit cost of 200 yuan, and total cost of 100,000 yuan; the current production of 2 million semi-finished products, the unit cost of 220 yuan, and the total cost of 44,000 yuan, after the calculation by the “weighted average method,” this period The unit cost of semi-finished products for kiln roasting is 206 yuan, which is 6.36% lower than the unit cost of semi-finished products produced in the current period. Using this number to calculate the cost of finished products will have a significant impact.