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构造周转法产出矩阵及计算实物型投人产出表中未列名产品投人流量的方法众所周知,核算总产值有两种不同的方法:一种是工厂法,它只核算企业生产的已出售和可供出售的产品总价值量,而对自产自耗产品则不允许重复计算产值;另一种是周转法,它以产品周转为原则,不论产品是否自用,只要参加了周转,就要计算产值,因而允许重复计算自产自耗品的产值(按出厂价计算).周转法总产值和工厂法总产值之间的关系为:
Construction of the turnover matrix and calculate the output matrix of the physical input-output method of product flow is not listed in the table as we all know, there are two different methods of accounting for total output value: one is the factory method, which only accounting for the production of enterprises has Sale and sale of the total value of the product, while for homegrown consumable products are not allowed to repeat the calculation of output value; the other is the turnover method, which is the principle of product turnover, regardless of whether the product is for personal use, as long as participated in the turnover, it is necessary Calculating the value of production thus allows double counting of the value of the consumables produced at production (at the ex-factory price) The relationship between the total turnover of the turnover method and the gross margin of the plant is: