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本文在煤炭企业的核算背景下侧重分析材料价差在本企业的实际应用,首先将材料按类别进行归类和划分,其次提出企业如何计算价差并提出改进措施,最后提出账务处理。正确计算材料成本差异对于正确反映材料成本,显得尤为重要,并且是企业成本管理中的重点,同时对建立和完善材料核算体系,最终达到提高企业的经济效益具有一定的经济意义。
This paper focuses on the analysis of the actual application of material price difference in this enterprise under the accounting background of coal enterprises. Firstly, the materials are classified and classified according to the categories; secondly, it is proposed how to calculate the price difference and propose improvement measures; finally, the accounting treatment is proposed. Correctly calculating the material cost difference is particularly important for correctly reflecting the material cost, and is the key point in the enterprise cost management. At the same time, it is of economic significance to establish and improve the material accounting system and ultimately to improve the economic benefits of the enterprise.