按计划成本进行材料收发核算的工业企业,每月末要计算材料成本差异率,公式如下:材料成本差异率=((月初结存材料成本差异)+(本月收入材料成本差异))/((月初结存材料计划成本)+(本月收入材料计划成本))×100% 公式中的本月收入材料计划成本是否应包括材料先到,结算凭证月末尚未到按暂估价格(合同价格或计划单价)入帐的材料?中国人民大学阎金锷、贺南轩编写的《工业会计学》认为应包括这部分暂估入帐的材料,并在《财务与会计》1984年第9期上做了进一步说明:(1)这一部分收料在当月确实还未发生成本差异,以后付款时发生的成本差异自然会包括在以后的成本差异中,那时算出的成本差异率也就包括了这一部分成本差异的因素。(2)如果材料成本差异率计 At the end of each month, the industrial enterprises that calculate and send materials according to the planned cost will calculate the material cost variance rate as follows: Material cost difference rate = (((month-ending balance of material cost difference) + (monthly income material cost difference)) / ( Planned Cost of Consumable Materials) + (Planned Costs of Income Materials for the Month)) × 100% Monthly Income in Formulas Whether the planned cost of the material should include the material first, and the end of the settlement voucher has not yet reached the pre-estimated price (contract price or planned unit price) The accounting materials compiled by Yan Jintao and He Nanxuan of Renmin University of China consider that this part of tentatively assessed materials should be included and further clarified in Finance & Accounting No. 9 of 1984: (1 ) This part of the receipts did not occur in the current month the cost difference, the future cost of payment differences will naturally be included in the future cost differences, when the calculated cost difference rate will also include this part of the cost differences. (2) If the material cost variance rate meter