论文部分内容阅读
根据现行会计制度的规定,采用计划成本核算的企业材料成本差异有两种计算方法: ①期初结存材料成本差异+本期购入材料成本差异期初结存材料计划成本+本期购入材料计划成本②期初结存材料成本差异期初结存材料计划成本比较这两个公式在实际应用中各有利弊,也有共同的不足,差异率计算的准确与否将直接影响企业当期利润水平的高低,笔者从这两个公式在实际应用中存在的问题入手展开论述,并提出几
According to the provisions of the current accounting system, there are two methods for calculating the difference of material cost of a company adopting the planned cost: ① The material cost difference of the beginning of the period + The cost difference of the material purchased at the beginning of the period + The planned cost of the material at the beginning of the period + The beginning of the balance of the beginning of the material cost differences between the beginning of the material cost of the plan The two formulas in the practical application of each have their own advantages and disadvantages, but also have common shortcomings, the accuracy of the difference calculation will directly affect the level of corporate profits, the author from these two The problems in the practical application of the formula begin with the discussion, and put forward a few