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材料成本差异的计算,是按计划单价核算材料成本必不可少的工作。现行的会计制度、会计教科书、会计辞典等,对材料成本差异均只表述为“实际成本与计划成本之差”,未作详细论述。但是,对材料实际成本的含义,必须有个正确的理解,绝不能将材料采购的发票价,与计划价相比较,这样求得的材料成本差异,是不完整的差异。由于这项计算,涉及的因素很多,情况还非常复杂。归纳起来,下列八个方面,均不同程度地影响着材料成本差异的计算。现简述如下:
The calculation of the material cost difference is an indispensable task of accounting the material cost according to the planned unit price. The current accounting system, accounting textbooks, accounting dictionaries, material cost differences are expressed as “the difference between actual cost and planned cost,” not discussed in detail. However, the meaning of the actual cost of the material must be correctly understood. The invoice price of the material procurement must not be compared with the planned price. The material cost difference thus obtained is an incomplete difference. Due to the many factors involved in this calculation, the situation is still very complicated. To sum up, the following eight aspects, to varying degrees, affect the calculation of material cost differences. Are summarized as follows: