加权平均成本法

Any business that sells physical products is going to need a way to deal with inventory efficiently. Generally, inventory deals with any goods to be sold, whether they were purchased directly from the manufacturer or produced in-house.

One of the most effective methods that are commonly used by businesses is the weighted average cost method (WAC).

WAC是用于计算库存值的会计公式。它也是最简单的方法之一，无论是在内部生产的还是由公司购买的，都可以使用。

The WAC method is a method used in accounting to determine the amount that goes into the商品成本（（公司GS）和使用加权平均值的库存。

您可以将可供出售的商品成本除以可出售的单位数量来获得WAC。

WAC is usually used to assign the average cost of production to a good and is most commonly used when inventory items are intermingled to the point where it becomes difficult to assign a specific cost to an individual unit.

WAC may also be used when the accounting system in place is not sufficiently sophisticated to trackFIFO（首先，首次出局）或LIFO（最后，首先）库存估值或库存项极度商品化到无法为单个单位分配成本的地步。

The value of the weighted average cost method gives a picture of the cost somewhere between the oldest and newest units purchased into inventory. Likewise, the COGS will display a cost somewhere in the middle of the oldest and newest units that were sold during the period.

该方法假设公司同时出售其所有库存。了解这一数字可以帮助企业做出更好的购买决策。

BothGAAP和IFRS接受加权平均成本方法作为一种可接受的方法inventory valuationmethod.

如何计算加权平均成本？

WAC方法简化了企业的会计。计算加权平均成本的公式包括two不同的部分：

• 可出售的商品成本：

可供出售的商品成本由以下公式计算：

Beginning Inventory Value + Cost of Goods Purchased = Costs of Goods Available for Sale

为了找到这个数字，您需要跟踪开始库存和最新购买的总量。

• Units Available for sale:

可供出售的单位是一个由企业可以出售的单位数量或单位库存 +购买单位总数组成的度量。

The WAC per unit formula looks like this:

WAC Per Unit = Cost of Goods Available / Units Available for Sale

WAC每单位是一个度量标准，可用于为COG和期末库存。最终计算将为您提供每项可供出售的物品的加权平均值。

您的WAC将根据您使用的两个库存系统中的哪个（见下文）有所不同。

WAC provides many benefits, such as:

• Easy to understand the value of your inventory
• 您不必在什么特定时间购买库存中的哪些物品以及它们的费用，从而使记录保存较少。
• Less record keeping leads to more time for other business operations. More time spent on these other operations can lead to more money earned for the business.

了解可供出售的商品成本

The cost of goods available for sale is the cost of raw materials and labor that are put into the production and manufacturing processes of goods that a company has that are finished and ready and available to be sold.

Another way to understand this concept is that the cost of goods available for sale is the total cost of the inventory that is available for consumers to buy at the beginning of anaccounting period。

请记住，要获得可供出售的商品成本；您将购买的商品成本添加到开始库存中（请参见上面的公式）。

齿轮是一个度量企业尝试时使用ing to determine a company's gross profit. The figure can help the business prepare for a specific amount of profit, influencing and motivating many business decisions.

For example, if a business expects to make $250,000 in profit this year, the business may elect to hire more employees or expand the workspace by moving office buildings.

When you allocate the cost of goods available, it is called acost flow assumption。

There are three commonly used cost flow assumptions in accounting:

• FIFO（首先，首次出局）
• LIFO（后进先出）
• WAC方法（加权平均成本法）

加权成本平均与FIFO与LIFO

产品的开发成本必须在financial statements。Businesses aren't allowed to immediately deduct the full cost of inventory purchases against their taxable income. The solution is that the cost of inventories is deducted when sold.

The question is, when do they deduct the inventory purchases?

这取决于什么库存估值公司使用的方法。

FIFO是一个accounting method用于库存评估，说首先获得或购买的资产是首先处置的。FIFO的目的是现金周转assumption.

对于FIFO而言，当出售这些商品之一时，将首先删除业务清单中最古老的（或首先）成本。然后，最古老的项目将在收入证明under the COGS figure.

FIFO帮助公司销售库存在过时之前。

LIFO, is another accounting method for inventory valuation used for recognizing the most recently produced items to be first expensed on the income statement.

使用LIFO通常会导致lower net income但可以是税收优势。

允许LIFO下面GAAP，这不是IFRS下的允许方法。

通常，LIFO是一种使用更多库存的大型公司使用的方法，可以利用更高的现金流量和较低的税收。

例如，许多汽车经销店依靠LIFO会计方法来进行库存评估，以便他们可以推迟税收。由于企业可以使用这种方法包括齿轮中的通货膨胀，因此这是暂时减少纳税责任的好方法。

FIFOis usually the preferred method in times of rising prices because it allows for costs to be reported as low and reported income will be high. LIFO is usually the preferred method when tax rates are high because the reported cost will appear high, and income will be low.

Example of WAC vs. FIFO vs. LIFO

假设您是一家鞋店的所有者，并且您以每鞋30美元的价格购买100双鞋。下个月，您目前还购买了200双鞋，每双鞋子每张40美元。在年底（您的会计期），您总共出售了50鞋。

• 100双鞋，每双$ 30 = $ 3,000。200双鞋子，每双$ 40 = $ 8,000。
• 鞋子总数= 300对。

First in, first out (FIFO) cost:

• Cost of goods sold= 50 * $ 30 = $ 1,500。
• 剩余的库存成本=（50 * $ 30） +（200 * $ 40）= $ 10,500

最后，首先（LIFO）成本：

• Cost of goods sold = 50 * $40 = $2,000.
• 剩余的库存成本=（100 * $ 30） +（$ 150 * $ 40）= $ 9,000。

加权平均成本方法：

• 鞋子的费用= $ 11,000 / 300 =每鞋$ 36.67
• Cost of goods sold = $36.67 * 50 = $1,833.33
• 剩余的库存成本= $ 36.67 * 250 = $ 9166.67

在周期性和永久库存系统下的WAC方法

Using different inventory systems will yield different allocations of inventory costs. The two inventory systems used are periodic and perpetual.

定期库存系统是企业进行结束计数的时候。这些公司应用产品成本来计算结局库存成本。然后，该业务可以通过将结束库存成本，开始库存成本和两者之间的购买来计算齿轮。

Calculating WAC when using a periodic inventory system is probably the easiest out of the different inventory systems. It's pretty simple. The calculation is done at the end of the cycle, so all you have to do is figure out the total cost of goods available for sale and divide it by the number of units.

When using a periodic inventory system, it may be helpful to separate purchases from sales.

On the other hand, calculating WAC whenusing a perpetual inventory systemis probably the hardest method. Since you have to calculate a new weighted average cost for each sale based on the units available at that time, it can get really complex and time-consuming.

永久库存系统是当企业保持齿轮和库存的连续跟踪时。对于公司而言，这种方法可能非常昂贵，但是它确实具有好处。

它使企业可以更好地了解其库存，并提供更及时地管理库存水平的信息。

确保在使用永久库存系统时，不要将购买和销售分开。

Example:

假设您是企业主，并且出售棒球蝙蝠。现在是一个新的财政年度的开始，因此您以每张35美元（7,000美元）的价格购买了200个棒球蝙蝠。在第一季度，业务进行以下购买：

• On January 21st, the company bought 100 more baseball bats at $45 each ($4,500).
• 2月15日，该公司购买了50个蝙蝠，每只50美元（2,500美元）。
• 3月2日，该公司以每人75美元的价格购买了175个蝙蝠（13,125美元）。

在最初的几个月中，您的业务进行了以下销售：

• 2月底，该公司出售了75杆棒球棒
• At the end of March, the company sold 50 baseball bats

接下来，我们将使用定期库存系统来计算WAC。

When using the periodic inventory system, we must calculate the cost of goods available for sale and the baseball bats available for sale at the end of the first quarter:

WAC每棒球棒=（7,000 + 4,500 + 2,500 + 13,125） /（525）= $ 51.667

使用这种方法，我们可以看到，在125杆棒球蝙蝠的销量的第一季度，我们将分配每辆棒球棒售价51.667美元。多余的将进入结束库存。

看起来像这样：

• 125 * $ 51.667 = $ 6,458.38售出的商品成本
• $ 27,125- $ 6,458 = $ 20,666.63结束库存

现在，我们将使用永久清单系统计算WAC：

When using a perpetual inventory system, you will calculate the average before the sale of units

So, we would calculate the average before our first sales in February, and it would look like this:

WAC per baseball bat = ($7,000 + $4,500 + $2,500) / (350) = $40

For the sale of 75 baseball bats in February, the costs would be allocated as shown below:

• 75 * $ 40 = $ 3,000出售的商品成本
• $14,000 - $3,000 = $11,000 remaining in inventory

Then we need to calculate our average before the sales of March:

WAC per baseball bat = ($11,000 + $13,125) / 450 = $53.61

对于三月份出售50杆蝙蝠，将分配成本，如下所示：

• 50 * $ 53.61 = $ 2,680.56出售的商品成本
• $ 24,124- $ 2,680.56 = $ 21,444.44结束库存

Comparing WAC methods under the periodic and perpetual inventory systems

So, as we see from the two different methods above, the type of inventory system you choose will affect your figures. The two figures affected above are the cost allocated to COGS and ending inventory.

尽管分配给齿轮和结束库存的数量上存在这些差异，但两个库存系统的总成本仍然相同。

We can see that in our example, the costs per baseball bat rose every month. In January, it cost $45 per bat, then $50 in February, and lastly $75 in March. This is a phenomenon calledprice appreciation。

价格赞赏是一段时间内商品或服务的价格或价值的上涨。这与折旧相反，折旧在整个全球经济体中更为普遍。

Because the periodic system uses the whole quarterly figure of costs of goods available for sale, more money ends up being allocated to COGS than in the perpetual system.

另一方面，这意味着永久库存系统结束库存的数量更大。

那么哪个系统更好？

永久库存系统通常比定期库存系统更有效。由于技术的改进，情况就是这种情况。这些企业中大多数使用的计算机软件使该过程变得简单且免费。

All products in inventory have barcodes and are able to be tracked all the way to sale through销售点technology. Through this technology, companies are now able to see all the information they need about products and more.

永久库存系统能够对有关COG的记录和购买的商品成本保留更准确的记录。

Free Resources

To continue learning and advancing your career, check out these additional helpfulWSObob电子竞技大赛资源：

• ARR – Accounting Rate of Return
• Cost of Goods Manufactured (COGM)
• Inventory
• LIFO清算
• 预付的费用