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《财务与会计》1993年第4期发表的《多种产品保本销售量的计算》一文中谈到,“多种产品保本点的表现形式……,既可用货币金额表现,也可用实物量表现。”并列出了用加权平均法计算多种产品保本销售量的计算程序和公式,其见解颇有独到之处,读来很受启发。可惜在举例中将加权平均贡献毛益额搞错,致使计算结果发生错误。现仍用原文中所举某公司计划期产销情况资料,重新计算如下(假定产销量平衡):
In the article “Calculation of sales volume of multiple products with guaranteed prices” published in the fourth edition of “Finance and Accounting” (1993), “The form of manifestation of multiple product preservation points... can be expressed in terms of both currency and physical quantity. “Performance.” Also listed are the calculation procedures and formulas for calculating the guaranteed sales volume of multiple products using the weighted average method. Their opinions are quite unique and they are very inspiring to read. It is a pity that mistakes in the weighted average contribution gross profit are mistaken in the example, resulting in an error in the calculation results. We still use the data on the production and sales of the planned period of a company in the original text and recalculate the following (assuming a balanced production and sales volume):