为加强材料采购过程的业绩考核,许多大中型企业对材料采用了按计划成本进行日常核算的方法,这种核算方法不仅减少了会计核算的工作量,而且因其计划单价是以不含税价格为基础制订,这就更能促使企业采购人员从一般纳税人处购买材料,进而使企业从发票取得到会计核算诸方面更加规范。在采用计划成本进行材料核算时,非应税项目领用的原材料,也必须先按计划成本进行结转。然后于期末计算出材料成本差异率和差异额,并将计划成本调整 In order to strengthen the performance evaluation of the material procurement process, many large and medium-sized enterprises adopt a method of daily accounting for materials according to the planned cost. This accounting method not only reduces the workload of accounting, but also because the planned unit price is based on the tax- As the basis for the formulation, which can even encourage corporate purchasing staff to purchase materials from the general taxpayers, thereby enabling enterprises from invoicing to accounting aspects of more standardized. When using material cost for material accounting, raw materials for non-taxable items must also be carried forward at the planned cost. At the end of the period, the material cost variance rate and the difference amount are calculated, and the planned cost is adjusted