材料成本差异和材料价格差异是两个不同的概念,不能混同使用。形成材料成本的因素是材料的价格和用量,因此,形成材料成本差异的原因是价格差异和用量差异。在国外标准成本制度中,材料成本差异也是由材料价格差异和用量差异两部分构成。而我国的材料成本差异只是材料价格的差异,只有改称“材料价格差异”才名副其实。 Differences in material costs and differences in material prices are two different concepts that cannot be used together. The factor that forms the material cost is the price and quantity of the material. Therefore, the difference in the material cost is due to the price difference and the difference in usage. In the foreign standard cost system, the difference in material costs is also composed of two parts: material price difference and usage difference. However, the material cost difference in China is only the difference in material prices. Only by changing the name of “material price difference” can it be justified.