企业的原材料核算,一般包括实际成本核算和计划成本核算两种不同的方式。这两种核算方式也各有其特点和优势,企业可以根据自身发展的规模和程度来选择最适合企业的核算方法,本文主要分析实际成本与计划成本各自的优劣性,通过比较,达到效果。 Business accounting of raw materials, including the actual cost accounting and plan cost accounting in two different ways. These two accounting methods also have their own characteristics and advantages, enterprises can choose the most suitable accounting method according to the scale and degree of their own development. This paper mainly analyzes the advantages and disadvantages of the actual cost and the planned cost, and achieves the result through comparison .