成本管理
前一篇文章簡單說了一下加權平均算法的邏輯,微軟在白皮書里也提到了各種庫存模型的關帳邏輯,具體參見下面鏈接的文章。
http://www.microsoft.com/en-us/download/details.aspx?displaylang=en&id=1041
不過個人感覺對于包含實際成本的加權平均算法(就是前一篇文章提到的情況),這篇白皮書里有點輕描淡寫了,對于加權平均算法,只是舉了不包含實際庫存的例子,對于包含實際成本的加權平均算法,只有兩段
In Microsoft Dynamics AX 2009, the parameter Include physical value works differently with the weighted average date inventory model than in earlier versions of the product.
If the Include physical value check box is selected for an item in the Inventory model group form, the application will use physically updated receipts when calculating the estimated cost price (the running average). Issues will be posted based on this estimated cost price during the period.
During the inventory close, only financially updated receipts will be considered in the weighted average calculation.
上面這句話也就是前一篇文章測試的結果。
感覺上是,如果要包含實際成本,就不要用加權平均算法了,要不然出來的結果沒法解釋的。
另外白皮書里關于FIFO包含實際成本的例子是錯的,月中的running average cost price明顯算錯了。
排除這些瑕疵,這本白皮書還是不錯的,值得認真讀幾遍。
轉載于:https://www.cnblogs.com/Farseer1215/archive/2012/08/31/2665174.html
總結
- 上一篇: Ubuntu 12.04 Server
- 下一篇: Party Lamps chapter