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工业企业的材料核算,有的按计划价格,有的按实际价格,这两种计价方法各有优点和弊病,在实践工作中如何把这两种方法结合起来,发挥其优点,避开其缺点,很有必要加以研究. 采用实际价格核算,由于不需要调整价差,可以比较准确地核算产品成本中的材料费用和材料资金的实际占用额.但由于材料的实际价格是会发生变动的,在价格变动时,必须相应调整库存材料和发出材料的实际单位成本,这就会造成核算工作繁重,也不能满足计划管理的要求.
The material accounting of industrial enterprises, some according to the planned price, some according to the actual price, these two pricing methods have their own advantages and disadvantages, how to combine these two methods in practice, to play its advantages, to avoid its shortcomings It is necessary to study it. With actual price accounting, since there is no need to adjust the price difference, the actual cost of material costs and material funds in product costs can be accurately calculated. However, due to the fact that the actual price of the material will change, When the price changes, the actual unit costs of inventory materials and materials must be adjusted accordingly, which will cause the accounting work to be tedious and also unable to meet the requirements of program management.