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本刊1982年第10期刊载王矩先同志《对“材料成本差异”科目的一点看法》后,我们收到不少读者来稿、来信,认为材料按计划成本核算比按实际成本核算更有利于企业加强计划管理,.开展全面经济核算,减少材料核算的工作量,设置“材料成本差异”科目是必要的。不少稿件还对如何制定材料计划成本,正确使用“材料采购”、“材料成本差异”科目谈了自己的看法,介绍了一些经验。我们选登其中的三篇,供读者参考。因限于篇幅,对王文的其他来信、来稿就不一一刊登了。
We published a lot of readers ’contributions and letters in the journal No. 10 of 1982, containing the differences between the cost of materials and the material cost of “Wang”. We received many readers’ contributions and letters and believed that the material cost accounting according to the plan is more favorable than the actual cost accounting Enterprises to strengthen the planning and management, to carry out a comprehensive economic accounting, reducing the workload of material accounting, set “material cost differences ” subject is necessary. Many articles also talk about how to set the cost of material planning, the correct use of “material procurement ”, “material cost difference ” subjects to talk about their own views, introduced some experience. We selected three of them for readers’ reference. Due to space limitations, other letters to Wang Wen, contributions are not published one by one.