Planned and actual costs of raw materials and main materials, auxiliary materials, outsourced semi-finished products, repair spare parts, packaging materials, fuel, etc.

Data expansion:

Raw materials refer to the basic raw materials for producing a certain product. It is a product used at the beginning of the production process. Raw materials are divided into two categories. One is natural forest products, mineral products and seafood, such as iron ore and crude oil. One is agricultural products, such as grain, cotton, oil and tobacco.

Raw materials are raw materials and materials. Raw materials generally refer to products from mining, agriculture, forestry, animal husbandry and fishery; Processed products generally refer to some processed raw materials.

Raw materials refer to all kinds of raw materials, main materials, auxiliary materials, fuels, repair spare parts, packaging materials, outsourced semi-finished products, etc. They are processed and changed in the production process to form the main entity of the product.

Raw materials are an important part of enterprise inventory, with many varieties and specifications. In order to strengthen the management and accounting of raw materials, it is necessary to classify raw materials scientifically.

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

The use of planned cost valuation is applicable to: the planned cost data accounting is relatively sound and accurate, and the cost planning management accounting has a certain foundation. The characteristics of accounting raw materials according to the planned cost are: the receipt and delivery vouchers are priced according to the planned cost of materials, and the general ledger and subsidiary ledger of raw materials are registered according to the planned cost.

The difference between the actual cost of raw materials and the planned cost is accounted for by the subject of "material cost difference". At the end of the month, the difference between the planned cost of raw materials and the material cost will be adjusted to the actual cost.

In daily accounting, we sometimes encounter the purchase business that the purchased materials have arrived, but the invoices and bills have not arrived and the payment has not been paid. In this business, the materials are received first, and then the payment is made. General invoices, bills and other vouchers can be received in a short time.