目前,在许多教科书中,对生产费用如何在完工产品和在产品之间进行分配,一般都采用约当产量法。约当产量法的理论依据不难理解,问题在于在产品完工程度的确定比较复杂。目前,一般是根据月末在产品的数量,用技术测定或其他方法,计算在产品完工程度。例如在具备产品工时定额的条件下,可按每道工序累计单位工时定额除以单位产品工时定额计算求得。 Currently, in many textbooks, the Jordanian production method is generally used for how production costs are allocated between finished products and products. The theoretical basis of the Jordan production method is not difficult to understand. The problem is that the determination of the finished product is more complicated. At present, it is generally based on the number of products at the end of the month, using technical determination or other methods to calculate the degree of completion of the product. For example, under the condition that there is a working time quota for a product, it can be calculated by dividing the cumulative unit working hours per process by the unit working hours quota.