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存货计划成本和实际成本的区别

2025-03-28 23:18:53

推荐回答（1个）

回答1：

计划成本是当期材料企业定一个计划成本，从材料采购转入原材料和原材料出库用计划成本乘以发生单位数，材料采购的差额记入材料成本差异科目。月末再把材料成本差异在库存数和领用数之间摊。
这种做法是材料市场价格经常变动的时候减小入库出库的麻烦，月底只要一摊就还原成实际成本了。
实际成本就是，从材料采购直接用实际价格转入原材料科目。如果材料市价在变动，就要考虑用先进先出法还是后进先出法或者是加权平均法。

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