Can anyone explain the accounting of the planned cost of raw materials and the actual cost?

First, Cost Variance = Actual Cost - Planned Cost.

To give you an example of the difference in overspending:

1) Recorded at the planned cost

Borrow: Raw material 50

Credit: Material Procurement 50

2) The price actually paid.

Borrow: Material Procurement 60

Credit: Bank Deposit 60

3) Registration of discrepancies.

Debit: Material Cost Variance 10 (this debit is the Overrun Variance Registration) Credit: Material Purchase 10

4) Differences in the final material burden, such as:

Borrow: Production cost 10

Credit: Material Cost Variance 10 (This credit is the overrun difference of material burden) This is my understanding, hehe.

The so-called plan cost, that is, the company's own according to the market situation, the development of a certain period of materials, the purpose is to restrain the purchaser in the procurement, not to deviate from the plan.

The cost difference is the part of the cost that will be actually purchased. For example, if you buy 100 teacups, the plan is 5 yuan, and the actual price is yuan, and the cost difference = (yuan.

Do you understand?

First: production costs.

Credit: Credit: is credited at planned cost when it is booked

Borrow: raw materials.

Credit: Material cost variance.

10 (this debit is the overrun variance registration).

Credit: Material procurement.

2) The price actually paid.

Borrow: material procurement.

Credit: Bank deposits.

3) Registration of discrepancies.

Borrow: material procurement.

4) Differences in the final material burden, such as:

Borrow: Material cost variance.

10 (this credit is the overrun difference of the material burden).

This is my understanding, cost variance = actual cost - planned cost.

To give you an example of the difference in overspending:

Planned cost of issued material Quantity of issued material Planned unit price.

Actual cost of outgoing material Planned cost of issued material Variance of cost of issued material.

Cost variance amount for issued material Planned cost for issued material Material cost variance rate.

Material Cost Variance Rate Variance Planned Cost (Variance of Opening Inventory Variance of Revenue Inventory of Period) (Planned Cost of Opening Inventory Planned Cost of Revenue Inventory of Current Period) (Note: Overrun variance is a positive number, and savings variance is expressed as a negative number).

Actual Cost of Balance Material Planned Cost of Balance Material Cost Variance Amount of Balance Material Planned Cost of Balance Material Planned Cost of Balance Material Material Cost Variance Rate.

Summary. Pro, raw material planning costing.

Pro, raw material planning costing.

Accounting processing. 1. The amount of payment has been determined, and the materials have not been inspected at the end of the month. In this case, only the purchase treatment is based on the payment of the invoice and the corresponding value-added tax, etc., and the material cost difference is not calculated.

That is: borrow: material procurement (actual Liang Zhaoben) tax payable - VAT payable (input tax) credit:

Bank deposits, bills payable, accounts payable, etc. are not included in the cost of material procurement under the small-scale taxpayers, 2, the amount of payment has been determined, and the materials have been inspected into the Lizhou treasury at the end of the month. In this case, it is necessary to purchase the goods according to the payment on the invoice and the corresponding value-added tax, etc., and at the same time calculate the material cost difference. Borrow:

Taxes payable on material procurement (actual cost) - VAT payable (input tax) Credit: bank deposits, bills payable, accounts payable, etc. are processed in the warehouse at the same time: debit:

Raw materials (planned cost) Credit: Forward belt material procurement (planned cost) at the end of the month to carry forward the material cost difference, in the case of savings: borrow:

Material Purchase Credit: If the material cost difference is an overrun, the opposite entry will be made. Or:

Carry forward material cost variance at warehousing debit: raw material (planned cost) debit or credit: material cost variance (super silver disturbance Lu branch debit, savings credited) credit:

Material Procurement (Actual Cost).

3. The amount of payment is uncertain at the end of the month, and the estimated cost at the end of the month will be recorded and reduced in red at the beginning of the next month. In this method, the planned cost is used as the raw material warehousing treatment, but the material cost difference is not calculated. Borrow:

Raw materials (planned cost) Credit: Accounts payable (planned cost) will be written off in red at the beginning of next month, and will be purchased after the invoice arrives.

4. Accounting treatment of raw materials from slag. Setup of the Deferred Material Cost Variance Account: Debit Material Cost Variance Credit Opening Balance: Balance Material Overrun Variance Opening Balance: Balance Material Savings Variance Occurring: Purchase Material Overrun Variance.

Daily accounting can be based on actual cost accounting, or it can be calculated according to planned cost. For enterprises with more material sending and receiving business and more sound and accurate planned cost information, the planned cost is generally used for material sending and receiving accounting.

1.In the "Raw Materials" account, under the planned cost method, the debit side of raw materials registers the planned cost of the inbound materials (key point), the credit side registers the planned cost of the issued materials (key point), and the closing balance is on the debit side, reflecting the planned cost of the materials in stock of the enterprise;

2.The Material Purchase account registers the actual cost of purchased materials on the debit side, and the planned cost (or actual cost) of the putaway material is registered on the credit side.

A debit greater than a credit indicates an overspending, which is transferred from the credit side of this account to the debit side of the Material Cost Variance account; The credit is greater than the debit side indicates the savings, which are transferred from the debit side of this account to the credit side of the "Material Cost Variance" account; At the end of the period, it is the debit balance, which reflects the procurement cost of the company's in-transit materials.

3.The "Material Cost Difference" account reflects the difference between the actual cost and the planned cost of various materials that have been put into storage (key points, not counted), and the difference in the savings that should be borne by the debit side to register the overrun and the materials issued; Lenders register savings variances and overspend variances that should be borne by issuing materials.

If it is a debit balance at the end of the period, it reflects the difference between the actual cost of the company's inventory materials and the planned cost (i.e., the difference in overspending); In the case of credit balances, it reflects the difference between the actual cost of materials in stock and the planned cost (i.e., the difference in savings). Qingdou.

Material Purchase" compares the actual cost of purchased inventory with the planned cost, with the debit registering the actual cost of the purchased inventory and the credit registering the planned cost of the purchased inventory.

Transfer the difference between the calculated actual cost and the planned cost to the Material Cost Variance account. Debit: Material Cost Variance" and credited: Material Purchase" by the difference in overruns where the actual cost is greater than the planned cost, and vice versa the savings difference debit is reversed.

Material cost variance allocation rate = (material cost variance at the beginning of the month + material cost variance in the current month's revenue) (planned material cost at the beginning of the month + planned cost of the current month's revenue material) * 100%.

The balance at the beginning of the month is +600 (overrun difference), and the new difference this month is 96600-100000=-3400 (savings difference).

Difference rate of insertion formula = (600-3400) (40000+100000)=-2%.

Apply the formula: Total Variance Total Plan Variance Rate.

is a negative variance rate, for saving variance.