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《财务与会计》1993年第1期发表了贾铁真同志《关于材料成本差异率计算方法的探讨》的文章,笔者拜读之余,也想就此谈点看法,兼与贾铁真同志商榷。探讨材料成本差异率计算方法,首先应明确材料成本差异率计算公式的目的。差异率=(月初结存材料的成本差异+本月收入材料的成本差异)÷(月初结存材料的计划成本+本月收入材料的计划成本)×100%。为什么要进行材料成本差异率的计算?企业管理者最终关心的不在于它百分数本身的变化,当然它本身的变化给企业管理者留下的是材料价差变化的第一印象,但差异率的计算只是管理上的一个关卡,一种
In the first issue of “Finance and Accounting”, in 1993, he published an article entitled “Discussion on the Method of Calculating the Material Cost Difference Rate” by the author, while reading the book, I would also like to talk about it and to discuss with Comrade Jia Tiezhen. To discuss the method of calculating material cost difference rate, the purpose of calculating formula of material cost difference should be clarified first. Variance rate = (difference of cost of settled materials at the beginning of the month + difference of cost of materials of the current month) ÷ (planned cost of settled materials at the beginning of the month + planned cost of material for the current month’s income) × 100%. Why do we need to calculate the material cost difference rate? The ultimate concern of the managers of enterprises is not the change of the percentage itself. Of course, the change of the enterprise managers left the first impression of the material price difference, but the calculation of the difference rate Just a management level, a