I'm not a financial expert, but this might help.

Äquivalenzziffer - Equivalent unit

http://books.google.com/books?id=KZV9uzovHwcC&pg=PA26&lpg=PA...

Equivalent units are mainly used in process accounting systems, but the method could also be used in a job order system. Equivalent unit calculations are used at the end of a month, to prepare monthly production reports. They are also used at the end of the year to determine ending inventory values.

http://www.middlecity.com/ch18.shtml

Number of fully completed units considered to be equivalent to a greater number of partially completed units. For example, if 1000 units are in Work-In-Process at the end of the period and are considered 80% complete, the equivalent production is 800 units. The equivalent unit cost of manufacturing an item equals the total cost divided by the equivalent units. If the total cost of manufacturing the item was $2400, the unit cost would be $3 ($2400/800). Equivalent units are determined separately for Direct Material and Conversion Cost. If 3000 units in ending work-in-process are 70% complete as to direct material and 90% complete as to conversion, the equivalent units are 2100 for direct material and 2700 for conversion. See also Process Costing.

http://www.answers.com/topic/equivalent-units