材料成本差异率计算公式中不应包括估价入帐材料的计划成本徐海彬根据现行会计制度的规定，现在大多数企业各月对材料实际成本与计划成本的差额，都是采用当月成本差异率来计算并结转给发出的材料负担，剩Ｆ的余额即为月末库存材料余额的成本差异。当月成本差异卒的计算公... Material cost variance rate calculation formula should not include the valuation of the planned cost of materials Xu Haibin According to the provisions of the current accounting system, most companies now the actual cost of materials and the planned cost of the difference is calculated using the current cost variance rate And carried forward to the issue of the material burden, the balance of the remaining F is the end of the cost of inventory balances of material costs. Calculation of the cost difference of the month ...