个别计价法情况下财务差异仿真分析.docVIP

个别计价法情况下财务差异的仿真分析 　　摘要:主要研究个别计价法财务差异问题。利用Vensim软件模拟仿真分析,指出了目前按照虚拟库金额标注财务差异的方法所存在的问题,并提出了改进的新方法,以提高企业财务差异的跟踪分析水平。 　　关键词:个别计价法;成本差异;模拟 　　中图分类号:F253.7文献标识码:A 　　 　　Abstract: By analyzing and simulating financial variance with the specific identification method, this article points out that, in order to objectively track and reflect the real level of financial variance, it is necessary to replace the present standard of manifesting financial variance, which is virtual inventory, with two parts split from virtual inventory, which are accumulated variance of the value of invoices that have been