基于先进先出计价的约当产量法研究  

About When Production Method Based on Fifo Valuation Research

作　　者：王大江[1] 

机构地区：[1]渭南师范学院经济与管理学院,陕西渭南714099

出　　处：《渭南师范学院学报》2015年第2期85-89,共5页Journal of Weinan Normal University

基　　金：陕西省社会科学基金项目:西部地区财务困境公司股权结构变化趋势研究(2014P27);陕西省科技厅软科学计划项目:关中-天水经济区公司治理与审计质量关系研究(2012KRM104);渭南师范学院特色学科建设项目:秦东先进制造业发展研究(14TSXK03)

摘　　要：不同计价的约当产量法产品成本的真实性与正确性不同.在复杂连续生产的条件下,先进先出计价具有实物流转与成本流转一致、如实反映本月的实际成本水平、提供真实的生产占用资金数据、真实反映产品成本降低情况等优势,为满足成本预测、成本核算、成本控制、成本考评等成本管理的要求,在复杂连续生产条件下,应该选择先进先出计价的约当产量法,在简单生产、复杂装配生产条件下可选择加权平均计价的约当产量法.The product cost and accuracy of different valuation about when the authenticity is different. Under the condition of complex continuous production, fifo （first in first out） denominated in physical flow and cost flow is consistent, truthfully it reflects the actual costs of water in this month, it provides the fund data taken in the real production and reflects the product cost＇ reduction. In order to meet demand of cost management requirements such as the cost forecast, cost accounting, cost control and cost evalua- tion, under the condition of complex continuous production, the fifo denominated about when the production method should be cho- sen, and under the condition of simple production and complex assembly production the weighted average method about when pro- duction can be chosen.

关 键 词：先进先出 约当产量 约当产量法 

分 类 号：F275[经济管理—企业管理]