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国营工业企业采用计划成本计价的材料核算,月终,要计算当月发出材料应分摊的成本差异额。为此,首先要计算材料成本差异率,然后再计算发出材料应分摊的差异额。由此可见,材料成本差异率的计算正确与否直接影响发出材料应分摊的成本差异额的正确与否,进而影响到产品成本、销售成本和利润的计算正确的程度。本文就计算材料成本差异率的公式谈些浅见。其计算公式如下:
State-owned industrial enterprises using the planned cost of material accounting, the end of the month, to calculate the material distribution of the month should be assessed the cost of the difference between the amount. To do this, you first calculate the material cost variance rate and then calculate the difference that should be shared between the materials issued. Thus it can be seen that the correct calculation of the material cost difference rate directly affects the correctness of the difference in the cost of the materials to be distributed, thus affecting the calculation of the product cost, the sales cost and the profit. This article discusses some of the formulas for calculating material cost variance rates. The formula is as follows: