“完全成本法”改为“制造成本法”的好处,已有较多论述。笔者拟就成本核算中的几个具体问题,结合实际情况,提出一些不成熟的设想,供参考。一、关于材料成本核算。材料成本在不少企业的产品成本中所占的比重很大,准确核算材料成本对准确核算产品成本关系就很大。材料成本包括材料的消耗和材料的价格。前者除操作外,与管理也有很大关系,须加强材料检验、计量,完善收发、领退制度,准确统计耗用数据等;后者主要是材料核算的计价问题。当前大部分企业的材料,采取计划价格核算方法,即以计划单价计算产品材料成本,按材料差异率分摊料差,计算出产品材料的实际成本。这种方法在材料价格比较稳定时,能起到很好效果,但在市场经济体制下,物价呈上升趋势,通货膨胀率有所提高,采用计划价格核算,往往会使产品成本失实。产品的材料成本相互混淆,不该高的高了,该低的又低不了。企业财会部门提供的产品材料成本,与其他业务部门核算的材料成本往往出入 “Full cost method ” to “manufacturing cost method ” benefits, have been more discussion. I intend to cost accounting in a few specific issues, combined with the actual situation, put forward some immature ideas for reference. First, on the material cost accounting. The cost of materials in many companies accounted for a large proportion of product cost, accurate accounting of material costs on the accurate accounting of product cost relationship is great. Material costs include material consumption and material prices. Apart from the former operation, the former also has a lot to do with management. Material inspection, measurement, perfection of sending and receiving, withdrawal system and accurate statistics on consumption data shall be strengthened. The latter is mainly concerned with the pricing of material accounting. At present, most enterprises’ materials adopt the planned price accounting method, that is, calculate the product material cost by the planned unit price, allocate the material difference according to the material difference rate, and calculate the actual cost of the product material. This method can play a very good effect when the material price is relatively stable, but under the market economy system, the price is on the rise and the inflation rate is increased. Using the planned price accounting often results in the loss of product cost. The cost of the product material confused with each other, should not be high high, low and low can not. The cost of product materials provided by the enterprise accounting department often differs from the cost of materials accounted for by other business units