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Anonymous users2024-02-071. The actual cost of the balance of materials = the debit balance of the raw material account + the debit balance of the material cost difference. If the material cost difference is a credit balance, it is minus; If it's a debit balance, it's plus.
2. Calculate the material cost difference rate = (the difference in the cost of materials at the beginning of the period + the difference in the cost of materials purchased in the current period) (the amount of raw materials purchased at the beginning of the period + the amount of raw materials purchased in the current period), and the difference in material cost here is also: the debit side uses the "+" sign, and the credit side uses the "-" sign.
3. The amount of raw material account is calculated by using the planned price * quantity; Actual amount - planned price * quantity = material cost variance; The above formula is calculated as a negative number, which is credited to the material cost variance; If it is positive, it is debited on the material cost variance.
4. Calculation of the actual cost of the balance of materials.
1. When accounting according to the actual cost, the actual cost of the balance of the materials The opening balance of each raw material sub-account + the debit amount of the current period (the actual cost of the materials in storage) - the credit amount of the current period (the actual cost of the materials issued).
2. When accounting according to the planned costing, the actual cost of the balance of the materials at the end of the period of each raw material sub-account (the planned cost of the balance of materials) * (1 + cost difference rate).
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Anonymous users2024-02-06Under Inventory Adoption Plan Costing, the Raw Materials account reflects the planned costs for the receipt, dispatch and balance of the materials in stock, and the difference between the planned and actual costs is reflected in the Material Cost Variance account. After the two accounts are settled separately at the end of the period:
Actual cost of materials at the end of the period Closing Debit Balance of the Raw Materials account + Debit Balance at the end of the Period (Actually greater than the planned overrun variance) or - Closing credit balance of the Material Cost Variance account (actually less than the planned savings margin).
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Anonymous users2024-02-05Planned cost of raw materials at the beginning of the period18
500 yuan, material cost difference.
000 yuan; The planned cost of raw materials purchased in the current period is 41
500 yuan, material cost difference.
500 yuan; The actual cost of materials issued in the current period = the planned cost of materials issued in the current period + the difference in the cost of materials issued = 20
834 yuan.
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Anonymous users2024-02-04Calculated with material cost variance, the variance rate = (material cost variance at the beginning of the month + material cost variance in this month's revenue) (planned cost of materials at the beginning of the month + planned cost of material in revenue this month), and the actual cost of materials in the balance at the end of the month = planned cost of balance materials + planned cost of balance materials * difference rate.
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Anonymous users2024-02-03The planned cost of raw materials in early June 20xx is 80,000 yuan; The planned cost of materials purchased this month is 20,000 yuan, the actual cost is 21,200 yuan, and the planned cost of materials issued this month is 20,000 yuan, of which 12,000 yuan is directly consumed by the production workshop and 8,000 yuan is consumed by the management department. The beginning of the month of the material cost variance is 3,800 yuan (overrun).
Let's break it down.
Project plan costs.
Actual cost. Differences in material at the beginning of the month.
Purchased this month. Total 100,000
Issuing materials. Balance materials.
Material cost difference rate = 5000 100000 = 5% actual cost of balance materials = 80000 * (1 + 5%) = 84000 yuan.
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Anonymous users2024-02-02How to calculate the actual cost of materials at the end of the month with planned costing?
The actual cost of the material balance = the debit balance of the raw material account + the material cost difference debit balance and the material cost difference if it is a credit balance, it is minus; If it's a debit balance, it's plus. In the same way, when calculating the material implicit cost variance rate, (the difference in the cost of materials at the beginning of the period + the difference in the cost of materials purchased in the current period) (the amount of raw materials purchased at the beginning of the period + the amount of raw materials purchased in the current period), the difference in material cost here is also: "+" sign for the debit side and "-" sign for the credit side.
The amount of raw material accounts is calculated by using the planned price * quantity; Actual amount - planned price * quantity = material cost variance; The above formula is calculated as a negative number, which is credited to the material cost variance; If it is positive, it is debited on the material cost variance.
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Anonymous users2024-02-01Material Actual Cost Calculation Formula:
1. Month-end weighted average method.
Inventory cost issued this month = Inventory quantity issued this month Inventory unit cost is included.
Unit cost of inventory = actual cost of inventory at the beginning of the month + (actual and laughing unit cost of each batch of purchases this month Quantity of each batch purchased this month) (Inventory quantity at the beginning of the month + sum of the quantity of each batch purchased this month).
2. Moving weighted average method.
The cost of the inventory issued this time = the quantity of the inventory issued this time The unit cost of the inventory before the shipment.
Inventory unit cost = (actual cost of original inventory + actual cost of this purchase) (original inventory quantity + current purchase quantity).
3. First in, first out.
Inventory cost issued this month = inventory quantity issued this month Inventory unit cost (inventory hole of the previous batch, material unit price).
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Anonymous users2024-01-311. The actual cost of the balance of materials = the debit balance of the raw material account + the debit balance of the material cost difference. If the difference in material cost is a credit balance, it is minus; If it's a debit balance, it's plus.
2. Calculate the material cost difference rate = (the difference in the cost of materials at the beginning of the period + the difference in the cost of materials purchased in the current period) (the amount of raw materials purchased at the beginning of the period + the amount of raw materials purchased in the current period), and the difference in material cost here is also: the debit side uses the "+" sign, and the credit side uses the "-" sign.
3. The amount of raw material account is calculated by using the planned price * quantity; Actual amount - planned price * quantity = material cost variance; The above formula is calculated as a negative number, which is credited to the material cost variance; If it is positive, it is debited on the material cost variance.
4. Calculation of the actual cost of the balance of materials.
1. When accounting according to the actual cost, the actual cost of the balance of the materials The opening balance of each raw material sub-account + the debit amount of the current period (the actual cost of the materials in storage) - the credit amount of the current period (the actual cost of the materials issued).
2. When accounting according to the planned cost, the actual cost of the balance of materials The closing debit balance of each raw material sub-account (the planned cost of the balance of materials) * (1 + the difference rate of the source of the source).
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Anonymous users2024-01-30Material Actual Cost Calculation Formula:
1. Month-end weighted average method.
Inventory cost issued this month = Inventory quantity issued this month Inventory unit cost.
Inventory unit cost = actual cost of inventory at the beginning of the month + (the actual slip crack unit cost of each batch of closed purchases in this month and the quantity of each batch purchased this month) (the inventory quantity at the beginning of the month + the sum of the purchase quantity of each batch this month).
2. Moving weighted average method.
The cost of the inventory issued this time = the quantity of the inventory issued this time The unit cost of the inventory before the shipment.
Inventory unit cost = (actual cost of original inventory + actual cost of this purchase) (original inventory quantity + current purchase quantity).
3. First in, first out.
Inventory cost issued this month = Inventory quantity issued this month Inventory unit cost (inventory of previous batches, material unit price).
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First, Cost Variance = Actual Cost - Planned Cost.
To give you an example of the difference in overspending: >>>More