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为了适应这种变革,企业会计工作应相应改革核算方法,调整和简化核算手续,以真实反映承包单位的当期耗费和经济成果,合理分配经济利益。例如材料成本差异、产品成本差异的分配和结转,笔者认为就有改变的必要。(1)材料成本差异。现行制度规定材料在按计划成本计价的情况下,发出材料的实际成本运用下式计算: 材料成本差异率=(月初结存材料成本差异额+本月收入材料成本差异额)/(月初结存材料计划成本+本月收入材料计划成本) 本月发出材料应分配差异额=本月发出材料计划成本×材料成本差异率本月发出材料实际成本=本月发出材料计划成本+本月发出材料应分配差异额按上式,承包单位本期耗用的材料成本,无疑包括了前期的材料成本差异。为解决这一问题,可
In order to adapt to this change, the accounting work of enterprises should reform the accounting method accordingly, adjust and simplify the accounting procedures, in order to truly reflect the contractor’s current consumption and economic results, and reasonably distribute economic benefits. For example, differences in material costs, distribution of product cost differences, and carryovers, the author believes that there is a need for change. (1) Material cost difference. The current system stipulates that the actual cost of materials issued under the planned cost is calculated using the following formula: Material Cost Variance Rate = (Earning Material Cost Variance Amount at the Start of the Month + Income Material Cost Variance Amount of the Month)/(Early Months Deposit Material Plan Cost + Material Planned Cost of the Month) Disbursement Amount to be Disbursed for Issued Materials in this Month = Material Planned Cost for this Month × Material Cost Variance Rate Actual Cost of Material Issued this Month = Material Planned Cost Issued this Month + Material to be Issued This Month According to the above formula, the cost of the materials consumed by the contractor in this period will undoubtedly include the material cost difference in the previous period. To solve this problem, you can