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按计划成本进行材料采购收发核算时应注意的几个问题(一)材料采购明细帐和材料成本差异明细帐一般应按材料的类别设立,而且两者设帐的材料类别必须一致,不应将企业全部材料合设在一本帐内来计算综合的材料成本差异和差异率。因为这样做不利于材料采购成本及其差异的分析和考核,同时还会严重影响材料费用和产品成本的正确性。
Several issues that should be paid attention to when sending and receiving material procurement according to the planned cost (A) Details of materials procurement ledgers and material costs should generally be set according to the types of materials, and the two types of materials must be consistent with each other. They should not be All the materials of the company are combined into a single account to calculate the overall material cost difference and variance rate. Because this is not conducive to material procurement costs and differences in the analysis and assessment, but also seriously affect the material costs and product costs correctness.