ERP产品价格成本计算的几个方法

一般财务计算产品价格又很多方法，我这里做了几个供参考，实体属性主要是编号、数量、价格等，这里就不列出了。

       /// <summary>
        /// 先进先出算法
        /// </summary>
        /// <param name="inRecord">入库记录（一个周期内）</param>
        /// <param name="outRecord">出库记录（一个周期内）</param>
        /// <returns>InventoryPrice为结果价格</returns>
        public List<BaseStock> ComputerPriceFIFO
            (List<BaseStock> inRecord, List<BaseStock> outRecord)
        {
            //排序
            var inList = (from o in inRecord
                          orderby o.CDate
                          select o).ToList();

            var outList = (from o in outRecord
                           orderby o.CDate
                           select o).ToList();

            foreach (var outItem in outList)
            {
                //当前条已出部分金额
                decimal money = 0;
                //当前还需出的数量
                decimal qty = outItem.Qty;
                foreach (var inItem in inList)
                {
                    //如果当前这一条够出库,那么结束去计算价格
                    if (inItem.Qty > qty)
                    {
                        money = money + inItem.Price * qty;
                        //更新入库表  
                        inItem.Qty = inItem.Qty - qty;
                        break;
                    }
                    else
                    {
                        qty = qty - inItem.Qty;
                        money = money + (inItem.Price * inItem.Qty);
                        //更新入库表  
                        inItem.Qty = 0;
                    }
                }
                //计算出货价格
                outItem.Price = money / outItem.Qty;
            }

            return outList;
        }

        /// <summary>
        /// 后进先出算法
        /// </summary>
        /// <param name="inRecord">入库记录（一个周期内）</param>
        /// <param name="outRecord">出库记录（一个周期内）</param>
        /// <returns>InventoryPrice为结果价格</returns>
        public List<BaseStock> ComputerPriceFOFI
            (List<BaseStock> inRecord, List<BaseStock> outRecord)
        {
            //排序
            var inList = (from o in inRecord
                          orderby o.CDate descending
                          select o).ToList();

            var outList = (from o in outRecord
                           orderby o.CDate
                           select o).ToList();

            foreach (var outItem in outList)
            {
                //当前条已出部分金额
                decimal money = 0;
                //当前还需出的数量
                decimal qty = outItem.Qty;
                foreach (var inItem in inList)
                {
                    //如果当前这一条够出库,那么结束去计算价格
                    if (inItem.Qty > qty)
                    {
                        money = money + inItem.Price * qty;
                        //更新入库表  
                        inItem.Qty = inItem.Qty - qty;
                        break;
                    }
                    else
                    {
                        qty = qty - inItem.Qty;
                        money = money + (inItem.Price * inItem.Qty);
                        //更新入库表  
                        inItem.Qty = 0;
                    }
                }
                //计算出货价格
                outItem.Price = money / outItem.Qty;
            }

            return outList;
        }

        /// <summary>
        /// 加权平均算法
        /// </summary>
        /// <param name="inRecord">入库记录（一个周期内）</param>
        /// <param name="outRecord">出库记录（一个周期内）</param>
        /// <param name="prePrice">上期价格</param>
        /// <param name="preQty">上期数量</param>
        /// <returns></returns>
        public List<BaseStock> ComputerPriceBalance
            (List<BaseStock> inRecord, List<BaseStock> outRecord,
            decimal prePrice, decimal preQty)
        {
            decimal money = 0;
            decimal qty = 0;
            foreach (var inItem in inRecord)
            {
                money = money + inItem.Price * inItem.Qty;
                qty = qty + inItem.Qty;
            }

            decimal price = (money + prePrice * preQty) / (qty + preQty);

            foreach (var outItem in outRecord)
            {
                outItem.Price = price;
            }

            return outRecord;
        }

        /// <summary>
        /// 移动加权平均算法
        /// </summary>
        /// <param name="inRecord">入库记录（一个周期内）</param>
        /// <param name="outRecord">出库记录（一个周期内）</param>
        /// <param name="prePrice">上期价格</param>
        /// <param name="preQty">上期数量</param>
        /// <returns></returns>
        public List<BaseStock> ComputerPriceTrack
            (List<BaseStock> inRecord, List<BaseStock> outRecord,
            decimal prePrice, decimal preQty, DateTime preDate)
        {
            //排序
            var outList = (from o in outRecord
                           orderby o.CDate
                           select o).ToList();


            List<Guid> preDetail_IDs = new List<Guid>();
            foreach (var outItem in outList)
            {
                //取出比当前出库记录要早的入库记录,并且排除已经结算的记录
                var inList = (from o in inRecord
                              where o.CDate <= outItem.CDate
                              && !preDetail_IDs.Contains(o.Detail_ID)
                              orderby o.CDate
                              select o).ToList();

                decimal money = 0;
                decimal qty = 0;
                foreach (var inItem in inList)
                {
                    money = money + inItem.Price * inItem.Qty;
                    qty = qty + inItem.Qty;
                    preDetail_IDs.Add(inItem.Detail_ID);
                }

                outItem.Price = (money + prePrice * preQty) / (qty + preQty);

                //修改上期价格和数量
                prePrice = outItem.Price;
                preQty = qty - outItem.Qty;

            }

            return outList;
        }