计划成本法是我国制造企业中广泛应用的一种存货计价方法。计划成本法指企业存货的收入、发出和结余均按预先制定的计划成本计价,同时另设“材料成本差异”科目,登记实际成本与计划成本的差额。会计期末通过“计划成本±成本差异”将计划成本调整为实际成本。在计划成本法之下,材料明细帐平时可以只记收入、发出和结存数量,将数量乘以计划成本,随时求得材料收、发、存的金额。通过“材料成本差异”科目计算和调整发出和结存材料的实际成本简便易行,并可以对采购部门进行考核,促使其降低采购成本,节约支出,这是该方法的优点所在。但是,总分类帐的核算比较麻烦,每笔业务购入 The planned cost method is a stock valuation method widely used in manufacturing enterprises in our country. The planned cost method refers to the income, issue and balance of the inventories of an enterprise are calculated according to the planned cost planned in advance, and the difference between the actual cost and the planned cost is also registered in the separate item of “material cost difference”. At the end of the accounting period, the planned costs are adjusted to actual costs through “planned costs ± cost differences”. Under the planned cost method, the material sub-account can usually only remember the income, issue and balance the amount, the quantity is multiplied by the planned cost, at any time to obtain the amount of material received, sent, deposited. The advantage of this approach is that calculating and adjusting the actual cost of issuing and closing materials through the “Material Cost Variance” account is simple and easy and allows the purchasing department to be assessed to reduce procurement costs and save money. However, the general ledger accounting more trouble, each business acquisition