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在产品成本中,原材料一般都占较大的比重,正确地核算产品成本,就必须正确地核算原材料成本.但由于原材料品种多,规格型号不一,收料、发料频繁,价格前后不一,要做到核算方法既简便又准确,是很不容易的.原材料有按实际价和按计划价两种计价方法.实际价又称材料的实际成本,计划价又称材料的计划成本.收发原材料应按哪种方法计价,这要根据企业的条件和原材料的具体情况决定.现将计算原材料领科成本的几种方法分别列表简介如下,以供选择使用时参考.
In the product cost, the raw material generally occupies a relatively large proportion. To correctly account for the product cost, raw material costs must be properly accounted for. However, due to the variety of raw materials, the specifications and models vary, and the receipt and delivery of materials are frequent, and the prices are inconsistent. It is not easy to do accounting methods that are both simple and accurate. Raw materials are priced according to the actual price and the planned price. The actual price is also called the actual cost of the material. The planned price is also called the planned cost of the material. Raw materials should be priced according to which method, which depends on the company’s conditions and the specific circumstances of raw materials decided. Now the methods of calculating the cost of raw materials, the introduction of several methods are listed below, for reference when choosing to use.