Inventory Planning Cost Accounting Method And Accounting Treatment Under Special Circumstances

Taking the cost accounting of materials as an example, this paper makes some discussions on planned cost accounting and accounting treatment under special circumstances.

Example: a manufacturing enterprise adopts the planned cost method to conduct material accounting.

In June 1997, the initial balance of certain materials in the raw material subject of the enterprise was 100000 yuan, the planned unit cost was 10 yuan / kg, and the material cost difference was 10000 yuan.

Purchased in July 10th, the material was 5000 kilograms, the unit price was 11 yuan / kg, the amount was paid by the bank, and the materials were checked and accepted in July 11th.

In July 20th, the material was purchased for 5000 kilograms, the material was checked and accepted, but the settlement documents arrived in August 5th.

In July 15th and July 25th, the workshop produced 4000 kg of the material (the value-added tax rate was 17%).

According to the above data, the accounting procedure is as follows: 1 yuan, July 10th, 55000 yuan, 9350 yuan (55000 * 17%=9350), value added tax 9350 yuan (55000 * x), borrow: material purchase 55000, tax payable 9350, mortgage: bank deposit 64350, 2, July 11th, raw materials 50000, material cost variance 5000 5000 Loans: material procurement 55000 55000, 55000, July 15th, workshop material, temporarily not processed, until the end of the month, fill in the "certificate of receipt summary form".

In July 20th and 4, we received 5000 kilograms of materials. We did not deal with the documents because they did not arrive.

In July 25th and 5, the workshop will receive the materials. It will not be processed for the time being. It will be reflected at the end of the month.

　　　　6、7月31日－7月20日入庫材料結(jié)算單據(jù)仍未到，根據(jù)計(jì)劃成本暫估入賬： 　　借：原材料 50 000 　　　　貸：應(yīng)付賬款 50 000 　　　　7、7月31日，編制發(fā)料憑證匯總表，發(fā)出材料計(jì)劃總成本80000 ｛10×（4000＋4000）｝ 　　借：生產(chǎn)成本 80 000 　　　　貸：原材料 80 000 　　　　8、月來計(jì)算并分?jǐn)偙驹骂I(lǐng)用材料的成本差異： 　　　　本月材料成本差異率=（10000+5000）/（100000+ 50 000＋50 000）=7.5％ 　　　　本月發(fā)出材料應(yīng)分?jǐn)偟某杀静町愵~＝（4 000＋4 000）×10×7.5％=6 000 　　借：生產(chǎn)成本 6 000 　　　　貸：材料成本差異 6400 　　　　上例業(yè)務(wù)是完全按照前面材料計(jì)劃成本計(jì)價(jià)核算法進(jìn)行會計(jì)處理的，表面看來似乎沒什么問題。

But if we analyze it carefully, it is not difficult to find that the material cost variance of the 5000 kilograms of raw materials estimated at the end of the month is not reflected in July.

Until next month, the material cost difference will be registered when the batch of material settlement documents arrive.

And take part in the cost sharing of material cost next month.

In this case, the actual cost of material release will be distorted in the month when the material is temporarily estimated and the next January.

When the cost variance of the batch material is positive, there is an underestimation of the actual cost of the material issued in that month.

It overestimates the actual cost of materials issued in January, while on the contrary, it will overestimate the actual cost of materials issued in that month.

And underestimate the actual cost of materials issued in January.

This violates the matching principle of accounting, making the calculation of a series of indicators such as cost, profits and taxes deviate, resulting in distortion of accounting information.

In order to make up for some shortcomings of the above practices,

我們把材料成本差異率的計(jì)算公式稍微變動： 　　　　材料成本差異率=（月初結(jié)存材料成本差異＋本月收入材料成本差異）/（月初結(jié)存材料計(jì)劃成本＋本月收入材料計(jì)劃成本－本月暫估入賬的材料成本）×100％ 　　　　按這種做法對上例重新計(jì)算材料成本差異率如下： 　　　　月末計(jì)算并分?jǐn)偙驹骂I(lǐng)用材料的成本差異； 　　　　本月材料成本差異事＝（10 000＋5 000）／（100 000＋50 000）=10％ 　　　　本月發(fā)出材料應(yīng)分?jǐn)偟某杀静町愵~=（4000＋4 000）×10×10％=8 000 　　借：生產(chǎn)成本 8 000 　　　　貸：材料成本差異8000 　　　　這種計(jì)算結(jié)果較之前述計(jì)算結(jié)果會更加接近實(shí)際情況。