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在当前国家调拨价、浮动价(议价)、市场价(自由价)三者并存的形势下,工业企业各种原材料的实际价与计划价的出入很大。国家调拨价经过调整后,虽然比较稳定,但浮动价与市场价是随市论价,波动幅度较大,加上有些单位的计划价没有经过及时调整,有的偏高,有的偏低;即令及时调整了,但是仍然赶不上市场的变化。因此原材料成本差异越来越大。采用计划价格核算原材料成本的企业,特别是原材料成本占产品成本比重在85%以上的冶炼企业来说,搞好原材料成本差异的核算,对原材料的实际成本,产成品成本,有着非常重要的现实意义。
Under the situation that the current national allocation price, floating price (bargaining), and market price (free price) coexist, the actual price and the planned price of various raw materials for industrial enterprises make a big difference. After the adjustment of the national allocation price, though relatively stable, the floating price and the market price are fluctuating with the market. The fluctuation range is large. In addition, the planned prices of some units have not been adjusted in time, some are high and others are low. Even if the timely adjustment, but still can not keep up with changes in the market. Therefore, the cost of raw materials is more and more different. The enterprises that adopt the planned price to calculate the cost of raw materials, especially the smelting enterprises whose cost of raw materials accounts for more than 85% of the cost of raw materials, do a good job of accounting for the difference of raw material costs and have very important realities on the actual cost of raw materials and finished products significance.