论文部分内容阅读
企业由于各种原因需要购进一部分或大部议价材料.这势必与原定的材料计划成本相差幅度较大.接规定,实际单位成本与计划单位成本相差在10%以上应随时调整.那末核算“材料成本差异”应怎样适应这一新情况呢?个人认为: 一,如某一类材料的购入大部分是议价,如燃料中煤炭类,在材料来源和价格都不一致的情况下,则这一类可按实际成本核算,其余各类仍按计划成本核算.如议价稳定,则可调整计划单位成本. 二,如某一类材料中个别品种是议价购入,就要分别情况进行处理: (1)如耗用数量在整个类别总额中所占比重较少,为简化手续,实际成本与计划成本的差额仍转作材料成本差异.
Enterprises need to purchase a part or most of the bargaining materials for various reasons. This will inevitably have a large difference with the originally planned material cost. Then, the difference between the actual unit cost and the planned unit cost should be adjusted at any time and should be adjusted at any time. How should the “material cost difference” adapt to this new situation? Personally think that: 1. If most of the purchase of a certain type of material is bargaining, such as coal in fuel, if the source and price of the material are inconsistent, then This category can be calculated according to the actual cost, and other types are still calculated according to the planned cost. If the bargaining price is stable, the unit cost of the plan can be adjusted. Second, if individual species in a certain class of materials are purchased at bargain prices, they must be dealt with separately. : (1) If the amount consumed is less than the total amount of the entire category, the difference between the actual cost and the planned cost is still transferred to the material cost difference in order to simplify the procedure.