企业的厂长、职工常常问我们:“为什么这个月的销售额比上月多,而利润反比上月少呢?”有时候还确实被他们问倒了,一时很难回答清楚。因为本期销售的亏损产品可能不是本期生产的,其亏损却要在本期反映;而本期生产的盈利产品,其盈利额却要在今后一段时间才会反映出来。能否做到当期各种品种的产品成本差异和已销产品的盈亏,在当期同时反映出来呢?这是一个值得研究的课题。本文就此作了一点粗浅的设想,请同行指正。一、象我们二轻行业的企业,产品品种繁多,可比性 The director of the company and its employees often asked us: “Why is the sales this month more than last month, and the profits are less than last month?” Sometimes they are indeed asked by them. It is difficult to answer clearly. Because the loss products sold during the current period may not be produced in the current period, their losses must be reflected in the current period; and the profitability of the profit products produced during the current period will be reflected in the future period of time. Is it possible to achieve the differences in product costs for the various products in the current period and the profits and losses of the products already sold, which are reflected in the current period? This is a subject worthy of study. This article has made a bit of shallow ideas, please peer correcting. One, like our two light industry companies, a wide range of products, comparable