随着价格体制的改革,原材料价格变动幅度较大,致使工业企业在采用计划成本进行材料核算时,实际价与计划价的差异加大。在此情况下,仍采用综合或分类计算差异的方法,不便于分析某种材料的价格变动程度。为了解决这个问题,我们设计了一种“主要原材料明细帐”,按品名设立帐户,个别反映其实际价和计划价,计算其单位差异(帐簿格式如后)。此帐为“材料采购”和“原材料”联合帐。从“采购”栏到“入库”栏相当于原来的“材料采购”明细帐;从“入库”栏到“库存”栏相当于原来的材料明细帐,不同的是增加了成本 With the reform of the price system, the price of raw materials has fluctuate greatly. As a result, when industrial companies use the planned cost for material accounting, the difference between the actual price and the planned price increases. Under this circumstance, the method of calculating the difference by comprehensive or classification is still not suitable for analyzing the price variation of a certain material. In order to solve this problem, we designed a “major raw material subsidiary account”, set up an account by product name, and individually reflected its actual price and planned price, and calculated the unit difference (the format of the book is as follows). This account is a “material purchase” and “raw materials” joint account. From the “Purchasing” column to the “Receipt” column is equivalent to the original “Material Procurement” sub-account; from the “Receipt” column to the “Inventory” column is equivalent to the original material account, but the difference is increased costs