试论黄金地质化验室的材料成本核算

Discussion on material cost accounting of assay laboratory of gold geology

经过多年的实践 ,总结出一种有利于控制材料成本的核算方法 ,即先制定样品分析的定额材料消耗 ,再从样品分析的实际费用支出中算出实际材料消耗 ,然后将定额材料消耗与实际材料消耗进行比较分析 ,看出实际材料消耗合理与否 ,从而可以在保证分析质量的前提下 。

On the basis of the practice over the years,the method of controlling material cost accounting is summarized up i.e.firstly work out the material quota consumption of assaying sample,then reckons up the actual material consumption from the real expenditure of assaying sample,Again make a contrast between material quota consumption and actual material consumption.From the contrast,it is evident whether the actual material consumption is reasonable or not ,thus the material cost can be lowered to the maximun.