目前,在军品定价时,对如何分摊财务费用问题军厂双方分歧比较大。文章在参照《军品价格管理办法》的有关原则规定的基础上,全面分析了在军品生产过程中资金占用情况,提出了一种能让军厂双方都能接受的较为科学合理的军品定价时财务费用的分摊方法——资金占用分析法。 At present, when pricing military products, the disagreement between the two military forces on how to apportion the financial costs is relatively large. On the basis of referring to the relevant principles of the “Regulations on the Administration of Military Goods Prices”, the article comprehensively analyzes the occupancy of funds in the course of military product production and puts forward a financial plan that can make both military and civilian factories accept more scientific and reasonable military products. Cost allocation method - capital occupancy analysis.