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請(qǐng)問(wèn)原材料采用計(jì)劃成本核算 運(yùn)輸中的合理?yè)p耗怎么處理?
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直接算入原材料的采購(gòu)成本,計(jì)算單價(jià)的時(shí)候,原材料的單價(jià)就會(huì)變高
2020 05/26 10:20
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2020 05/26 10:21
那請(qǐng)問(wèn)是在計(jì)劃成本中減還是實(shí)際成本中減
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陳俊帆老師 
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2020 05/26 10:41
實(shí)際成本中沖減。
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陳俊帆老師 
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2020 05/26 10:42
設(shè)置計(jì)劃成本,會(huì)計(jì)科目的目的就是要先確定一個(gè)采購(gòu)標(biāo)準(zhǔn),年終的時(shí)候?qū)Σ少?gòu)的成效進(jìn)行考核,
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2020 05/26 10:42
所以計(jì)劃成本科目金額是不變的
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2020 05/26 10:44
老師 我的理解也是實(shí)際成本中沖減 但是在看講義的時(shí)候 這個(gè)解析我不是很明白呢
FAILED
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2020 05/26 10:44
2018改編的那題
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2020 05/26 10:50
計(jì)劃成本,他作為考核標(biāo)準(zhǔn),主要在于采購(gòu)的單價(jià),而不是數(shù)量,作文運(yùn)輸中的合理?yè)p耗,計(jì)劃成本這個(gè)考核標(biāo)準(zhǔn),他也是認(rèn)可的,所以2018那道題計(jì)劃成本。他的單價(jià)20不變的,采購(gòu)成本等于運(yùn)輸費(fèi)等前幾項(xiàng)之和相加,而計(jì)劃成本等于單價(jià)20乘以實(shí)際到庫(kù)數(shù)量,二者的差就是考核的結(jié)果
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2020 05/26 10:51
哦哦懂了 謝謝老師
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2020 05/26 10:51
滿意,請(qǐng)給五分好評(píng)
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