Inventory Planning Cost Accounting Method And Its Accounting Treatment Under Special Circumstances

Taking material cost accounting as an example, this paper discusses planning cost accounting and accounting treatment under special circumstances. 　　 Example: A manufacturing enterprise uses the planned cost method for material accounting. In June 1997, the opening balance of certain materials in the enterprise's raw material category was 100000 yuan, the planned unit cost was 10 yuan/kg, and the material cost difference was 10000 yuan. On July 10, 5000 kg of the material was purchased at a unit price of 11 yuan/kg, and the payment was made through the bank. On July 11, the batch of materials was accepted and warehoused. On July 20, 5000 kg of the material was purchased, and the material was accepted by the warehouse, but the settlement document arrived on August 5. On July 15 and 25, the production workshop received 4000 kg of the material (the value-added tax rate of the material is 17%). 　　 According to the above information, the accounting treatment is as follows: 　　 1. Purchase materials on July 10, pay 55000 yuan for goods and 9350 yuan of VAT (55000 × 17%=9350) Debit: material procurement 55 000 Tax payable 9350 Credit: bank deposit 64 350 　　 2. On July 11, this batch of materials was put into storage Debit: 50000 raw materials Material cost variance 5000 Credit: material procurement 55 000 　　 3. On July 15, the workshop picked materials, which will not be processed for the time being, and will be reflected in the "Material Issuance Voucher Summary" filled in at the end of the month. 　　 4. On July 20, 5000 kg of materials were received, but the settlement documents did not arrive, so they will not be processed temporarily. 　　 5. On July 25, the workshop picked up materials; It will not be processed temporarily, and will be reflected in the "Material Issuance Voucher Summary" filled in at the end of the month. 　　 6. The receipt material settlement document from July 31 to July 20 has not yet arrived, and it is estimated to be posted according to the planned cost: Debit: raw materials 50 000 Credit: Accounts payable 50 000 　　 7. On July 31, prepare the summary sheet of material issuance voucher, and the total planned cost of material issuance is 80000 {10 × (4000+4000)} Debit: production cost 80 000 Credit: 80 000 for raw materials 　　 8. Calculate and allocate the cost variance of materials received in the current month every month: 　　 Material cost variance rate of this month=(10000+5000)/(100000+50 000+50 000)=7.5% 　　 Allocated cost variance amount of materials delivered this month=(4000+4000) × 10 × 7.5%=6000 Debit: production cost 6000 Credit: material cost variance 6400 　　 The business in the above example is accounted for completely according to the previous material planning cost accounting method, which seems to be no problem on the surface. However, as long as we carefully analyze it, it is not difficult to find that the material cost difference of 5000 kg of raw materials provisionally estimated at the end of the month was not reflected in July, but was involved in the apportionment calculation of the material cost difference of this month. When the settlement documents of this batch of materials arrive next month, the material cost variance will be recorded. And participate in the apportionment of the cost difference of the materials consumed in the next month. In this case, the cost of the materials actually delivered will be distorted in the month in which the materials are estimated to be recorded and the next month. When the cost difference of this batch of materials is positive, the actual cost of materials delivered in this month is underestimated. It overestimates the actual cost of materials delivered in the next January; Otherwise, the actual cost of materials delivered in that month will be overestimated. The actual cost of materials delivered in the next month is underestimated. In this way, the matching principle of accounting is violated, and the calculation of a series of indicators such as costs, profits and taxes is biased, resulting in the distortion of accounting information. 　　 In order to make up for some shortcomings of the above practices. We slightly change the calculation formula of material cost variance rate: 　　 Material cost variance rate=(month beginning balance material cost variance+current month revenue material cost variance)/(month beginning balance material planned cost+current month revenue material planned cost - current month estimated posted material cost) × 100% 　　 According to this method, the material cost variance rate of the above example is recalculated as follows: 　　 Calculate and apportion the cost variance of materials received in the current month at the end of the month; 　　 Material cost variance of this month=(10 000+5 000) ／ (100 000+50 000)=10% 　　 Allocated cost variance amount of materials delivered this month=(4000+4000) × 10 × 10%=8000 Debit: production cost 8000 Credit: material cost variance 8000 　　 This calculation result is closer to the actual situation than the previous calculation result.