摘要
材料成本差异的计算与会计处理不仅关系到能否正确地计算产品生产成本与销售成本,而且还关系到能否客观地评价企业经营管理绩效。本文在阐述材料成本差异率的表现形式,分析计算材料成本差异率的理论依据的基础上,指出了现行材料成本差异的计算与会计处理中存在的问题,并提出了相应的改进措施。
Material cost variance calculation and accounting has a bearing not only on whether it can correctly calculate the cost of production and sale, but also on whether it can objectively evaluate enterprise's management and administration accomplishment. This article points out the questions occurred in current material cost variance calculation and accounting and provides appropriate measures on the basis of discussion on material cost variance ratio's manifestation and analyses on theoretical foundation of material cost variance ratio's calculation.
出处
《农业与技术》
2003年第4期133-135,145,共4页
Agriculture and Technology
