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目前,电梯厂多采用分批法计算产品成本,将每批产品的生产费用汇总与每批产品的层站总数相除,得出每批电梯产品的平均层站成本,然后根据每台产品的层站数计算出单台电梯的成本。以公式表示如下:(每批产品的生产费用)/(每批产品的层站总数)=单位层站平均成本单台电梯成本=单位层站平均成本×每台电梯层站总数上述计算方法的主要缺陷是:没有反映出工人活劳动消耗对成本构成的影响;仅以层站作为分摊生产费用的基础,没有考虑电梯载重、驾驶方法、调速快
At present, elevator plants mostly use batch method to calculate product cost, divide the production cost summary of each batch of products into the total number of landings for each batch of products, and obtain the average landing cost of each batch of elevator products, and then according to each product. The number of landings calculates the cost of a single elevator. Formulated as follows: (production cost per batch)/(total number of landings per batch) = average cost per unit of landing single elevator cost = average cost per unit of landing × total number of landings per elevator above calculation method The main drawback is that it does not reflect the impact of the labor’s living labor consumption on the cost; only the landing station is used as the basis for the apportioned production cost, and the elevator load, driving method, and speed adjustment are not considered.