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物资供应的成本核算是企业成本管理的一个极其重要的环节。认真做好物资供应成本核算工作,对于加强材料的成本管理,促进增产节约,发展企业生产都有着重要的意义。物资供应材料核算的方法有两种:一种是按实际成本进行核算,一种是按计划价格成本核算,本文主要是浅谈如何搞好物资供应材料的成本核算工作。其中,分别介绍了为什么要按计划价格对材料进行核算;材料采购时如何按计划价格核算成本;材料发出时如何按计划价格核算成本及材料在盘点盈亏时如何按计划价格成本核算方法对其进行核算。
The cost accounting of material supply is an extremely important part of enterprise cost management. Conscientiously do material supply cost accounting work, for the strengthening of material cost management, promote production and conservation, the development of enterprise production is of great significance. There are two ways of material supply material accounting: one is to calculate according to the actual cost, one is calculated according to the planned price and cost, this article is mainly about how to do the cost accounting of material supply materials. Among them, we introduce why we need to calculate the materials according to the planned prices, how to calculate the planned costs according to the materials purchase, how to calculate the planned costs according to the materials when they are issued and how the materials should be calculated according to the planned price costing method Accounting.