王矩先同志在《对“材料成本差异”科目的一点看法》一文中,对材料核算采用“计划价格”、设置“材料成本差异”科目在实际工作中的作用问题提出了疑问。对此,我有些不同看法,想在这里谈谈,以就教于各位同行。我认为,在社会主义计划经济条件下,采用按计划价格进行材料核算的积极作用是明显的。首先,采用计划价格组织材料核算,有利于加强成本管理。根据产量确定材料费用控制数时,有 Wang Zhixian questioned the role of subjects such as “material cost difference ” in practical work in material accounting using “plan price ” in the article “Differences in Material Costs” and “Some Views in Subjects” . In this regard, I have some different views, would like to talk about here, to teach to all colleagues. In my opinion, under the socialist planned economy, the positive role of materialized accounting at a planned price is obvious. First, the use of planned prices to organize material accounting is conducive to strengthening cost management. According to the output to determine the material cost control number, there