题目内容

乙公司有关全部产品生产成本资料如下： (1) 全部产品生产成本表(按产品种类反映)见下表产品名称计量单位实际产量单位成本总成本上年实际平均本年计划本月实际按上年实际平均单成本计算按本年计划单位成本计算本月实际甲件 45 1039.5 1008 45157.5 乙件 16 2250 2227.5 35640 可比产品合计 (2) 计划降低额1194元，计划降低率2.08%。要求： (1) 编制全部产品生产成本表(按产品种类反映)，计算可比产品成本计划降低额(列出计算公式)。 (2) 对本月全部产品成本计划完成情况进行总括评价。 (3) 计算可比产品实际降低额、实际降低率。 (4) 采用连环替代法确定各因素变动影响。

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