Moving Price and Standard Price

结论是： 1、首先根据价格控制 ?S 或 V 2、价格控制为 S （标准价格）的话，
移动平均价＝（前期库存金额（以往收货数量×标准价 格）＋本期收货数量×物料标准价格）/当前库存数量 .......
 移动平均价是这样的没错，但标准成本则是有些不同的，物料在入库时是以标准价格入库的，在 出库或物料移动时则是采用移动平均成本，
 出库会采用移动平均成本是因为有时会有尾数差金 额，这些尾数会在交易後被调回去该物料目前库存，如果没有库存则调整至尾数差科目，
 因此一 段期间後，该物料的实际成本是与标准成本会有些差异的，你可以找个物料单价小，交易量大的 物料验证一下就知道了.

时间： 2024-10-08 20:04:30

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