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计划成本法是指企业存货的收入、发出和结余均按预先制定的计划成本计价,同时另设“材料成本差异”科目,作为计划成本和实际成本联系的纽带,用来登记实际成本和计划成本的差额,同时计划成本法下存货的总分类和明细分类核算均按计划成本计价。因此这种方法适用于存货品种繁多、收发频繁的企业。如果企业的自制半成品、产成品品种繁多的,或者在管理上需要分别核算其计划成本和成本差异的,也可采用计划成本法核算。
The planned cost method refers to the income, issue and balance of the inventories of an enterprise are calculated according to the planned cost planned in advance, and a separate “material cost difference” subject is also used as a link between the planned cost and the actual cost to register the actual cost and The difference between the planned costs, while the total classification of inventory under the planned cost method and detailed classification of accounting are priced at the planned cost. Therefore, this method is suitable for a wide range of inventory, send and receive frequent business. If the enterprise’s self-made semi-finished products, finished products of a wide variety, or in the management need to separately calculate the planned cost and cost differences, can also be calculated using the planned cost method.