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国营工业企业成本核算办法规定:“材料的实际成本与计划成本的差异应当按照材料类别或品种进行核算”。那么,哪些材料应按品种核算差异,那些材料应按类别核算差异,分类的原则和方法是什么?本人就这个问题,谈点肤浅认识,供参考。一、应能满足材料核算和管理的要求。近年来,有些材料的实际价格变化较大,为了较真实地反映各种材料的实际价格和占用资金的数额,对价格波动较大的材料应按品种或小类进行核算。同时,为了便于对储备资金进行重点分析和管理,对本企业使用量大,价值高、在储备资金中占有重要比例的材料,应按品种或小类进行核算。二、应能满足产品成本核算和管理的要求。为了正确分析各品种产品成本中材料费用的升降原因,在进行材料成本差异分类核算时,各产品品种(或产品成本计算对象)单独使用的原材料,应该按品种或小类进行成本差异核算,共
The cost accounting method for state-owned industrial enterprises stipulates: “The difference between the actual cost of materials and the planned cost shall be calculated according to the type of material or variety”. Then, what kind of materials should be accounted for according to the differences in the species, which materials should be accounted for by the differences in the categories, the classification of the principles and methods? I personally on this issue, talk about superficial understanding for reference. First, it should be able to meet the requirements of material accounting and management. In recent years, the actual prices of some materials have changed greatly. In order to truly reflect the actual prices of various materials and the amount of funds used, materials with large price fluctuations should be accounted for by the varieties or subcategories. At the same time, in order to facilitate the key analysis and management of reserve funds, materials that are used by the enterprise in large quantities, high in value, and occupy an important proportion in the reserve funds should be accounted for by category or subcategory. Second, it should be able to meet the requirements of product cost accounting and management. In order to correctly analyze the causes of the rise and fall of material costs in the product cost of each product, when performing the material cost differential classification calculation, the raw materials used independently for each product type (or product cost calculation object) shall be accounted for by the difference in cost between the varieties or subcategories.