材料成本差异会计核算中的实务探讨

Practice Discussion on Financial Accounting of Materials Cost Differences

会计核算的实际工作中,存货若采用计划成本进行核算,需通过材料成本差异率的计算来分摊发出材料负担的材料成本差异额。本文就企业在实际工作中存在大量估价材料的情况下,材料成本差异率的计算应用进行探讨,由此说明采用何种计算方法能真实反映材料成本,符合会计核算的要求。

In the practical work of accounting, inventory if uses the planned cost to carry on accounting need to calculate the material cost difference rate to share the material cost differences of sending material burden. In this pa- per, in the situation which there are a large number of evaluation materials in the actual work of enterprises discusses computation application of the material cost difference rate, from this explains that uses what calculation method can truly reflect the material cost, meets the accounting requirement