约当产量(Equivalent Production Units)约当产量是指根据期末在产品的投料和加工程度，将在产品按一定标准折合为相当于完工产品的数量。比如，在产品10件，平均完工40.
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Equivalent units of production 约当产量
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The proportion method of equivalent production units is the most commonly used method of distribution of production cost between end products and products.
约当产量比例法是生产费用在完工产品和在产品中进行分配的最常用方法。
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That is equivalent to 7% of Toyota's global production target of 7.7 million units for 2011.
BBC: Toyota cuts UK car production due to parts shortage
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