成本管理

前一篇文章简单说了一下加权平均算法的逻辑，微软在白皮书里也提到了各种库存模型的关帐逻辑，具体参见下面链接的文章。
http://www.microsoft.com/en-us/download/details.aspx?displaylang=en&id=1041

不过个人感觉对于包含实际成本的加权平均算法（就是前一篇文章提到的情况），这篇白皮书里有点轻描淡写了，对于加权平均算法，只是举了不包含实际库存的例子，对于包含实际成本的加权平均算法，只有两段

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.

上面这句话也就是前一篇文章测试的结果。

感觉上是，如果要包含实际成本，就不要用加权平均算法了，要不然出来的结果没法解释的。

另外白皮书里关于FIFO包含实际成本的例子是错的，月中的running average cost price明显算错了。

排除这些瑕疵，这本白皮书还是不错的，值得认真读几遍。

转载于:https://www.cnblogs.com/Farseer1215/archive/2012/08/31/2665174.html