"物料帐的详细机能"为评价实际成本、有必要做这些转出.
标准成本金额)価格差异金额)"
,,"1.物料帐结算处理前的状态",,,,,"材料库存","400",,,,"采购价格差异","300"
,,,,,,,"半成品库存","400",,,,"材料消耗量差异"
,,,,,,,"完成品库存","300",,,,"+计划加工费差异","300",,,,"此时不产生凭证、但是可以确认"
,,,,,,,"当月销售成本","700",,,,"成本中心作业单价差异","500",,,,"实际发生额与内部转帐金额的差额."
,"12110101~0503",,,,,"生产订单A",,,,,"12415XXX",,,,,"生产订单B",,,,,"12430700",,,,,"54010700"
,"材料",,,,,"(统计材料费、加工费的单位)",,,,,"半成品",,,,,"(统计材料费、加工费的单位)",,,,,"产成品",,,,,"销售成本"
,,"月初库存"标准成本BASE"
,,"400","当月出库",,,,"材料费","生产成本",,,,"当月入库","当月出库",,,,"材料费","生产成本",,,,"当月入库","当月出货",,,,"销售成本"
,,,"800",,,,"800","转出-到货",,,,,"600",,,,"600","转出-到货",,,,,"700",,,,"700"
,,"当月入库",,,,,,"1000",,,,"1000","月末库存",,,,"加工费(内部转出)","1000",,,,"1000","月末库存"
,,"800","月末库存",,,,"加工费(内部转出)400",,,,"500",,,,,,"300"
,,,"400",,,,"400","200"100"
生产成本"生产成本"
转出-差异"转出-差异"
,"成本中心A"成本中心B"
,"(统计部门的实际加工费的单位)统计部门的实际加工费的单位)"
,,,"加工费(内部转出)加工费(内部转出)"
,,"实际加工费","400"500"
,,"500","作业单价差异100"实际加工费"注:关于月末库存及作业单价差异、"
900","作业单价差异"实际上在贷方中不记入金额."
400"
,"54019010",,,,,"54019020"54019020"
,"采购价格差异",,,,,"材料消耗量差异+计划加工费差异"材料消耗量差异+计划加工费差异"
,,"当月发生",,,,,"200"100"
,,"300"
"物料帐的详细机能"为评价实际成本、有必要做这些转出.
标准成本金额)价格差异金额)"
,,"2.物料帐结算处理",,,,,"材料库存","400",,,,"采购价格差异","300"
,,"(A.Singlelever计算)",,,,,"半成品库存","400",,,,"材料消耗量差异"
,,"把每一个单个的物料中",,,,,"完成品库存","300",,,,"+计划加工费差异","300",,,,"此时不产生凭证、但是可以确认"
,,"可以统计的价格差异",,,,,"当月销售成本","700",,,,"成本中心作业单价差异","500",,,,"实际发生额与内部转帐金额的差额."
,,"在库存中反映."
,"12110101~0503",,,,,"制造指図A",,,,,"12415XXX",,,,,"生产订单B",,,,,"12430700",,,,,"54010700"
,"材料",,,,,"(统计材料费、加工费的单位)",,,,,"半制品",,,,,"(统计材料费、加工费的单位)",,,,,"产成品",,,,,"销售成本"
,,"月初库存"标准成本BASE"
,,"400","当月出库",,,,"材料费","生产成本",,,,"当月入库","当月出库",,,,"材料费","生产成本",,,,"当月入库","当月出货",,,,"销售成本"
,,,"800",,,,"800","转出-到货",,,,,"600",,,,"600","转出-到货",,,,,"700",,,,"700"
,,"当月入库",,,,,,"1000",,,,"1000","月末库存",,,,"加工费(内部转出)","1000",,,,"1000","月末库存"
,,"800","月末库存",,,,"加工费(内部转出)400",,,,"500",,,,,,"300"
,,,"400",,,,"400","200",,,,"80",,,,,,"100",,,,"30"
,,"100"SingleLever差异"SingleLever差异"
生产成本"生产成本"
,,"SingleLever差异",,,,,,"转出-差异"转出-差异"
,"成本中心A"成本中心B"
,"(统计部门的实际加工费的单位)统计部门的实际加工费的单位)"
,,,"加工费(内部转出)加工费(内部转出)"
,,"实际加工费","400"500"
,,"500","作业单价差异100"实际加工费"
900","作业单价差异"
400"
,"54019010",,,,,"54019020"54019020"
,"采购价格差异",,,,,"材料消耗量差异+计划加工费差异"材料消耗量差异+计划加工费差异"
,,"当月发生",,,,,"200"100"
,,"300"
,"54019031"54019031"54019031"
,"SingleLever价格差异"SingleLever价格差异"SingleLever价格差异"
,,,"100"80"30"
,"1.[材料]SingleLever差异计算"2.[半成品]SingleLever差异计算"3.[完成品]SingleLever差异计算"
,,"300*","400",,"=100"200*","400",,"=80"100*","300",,"=30"
,,,"800+400"600+400"700+300"
,"凭证.1"凭证.2"凭证.3"
,,"借方材料",,,"100"借方半成品",,,"80"借方完成品",,,"30"
,,"贷方SingleLever价格差异",,,"100"贷方SingleLever价格差异",,,"80"贷方SingleLever价格差异",,,"30"
"物料帐的详细机能"为评价实际成本、有必要做这些转出.
标准成本金额)价格差异金额)"
,,"3.物料帐结算处理",,,,,"材料库存","400",,,,"采购价格差异","300"
,,"(B.MultiLever计算(半成品)半成品库存","400",,,,"材料消耗量差异"
,,"半成品的库存",,,,,"完成品库存","300",,,,"+计划加工费差异","300",,,,"此时不产生凭证、但是可以确认"
,,"统计下层物料的价格差异及",,,,,"当月销售成本","700",,,,"成本中心作业单价差异","500",,,,"实际发生额与内部转帐金额的差额."
,,"作业单价差异后再评价."
,"12110101~0503",,,,,"生产订单A",,,,,"12415XXX",,,,,"生产订单B",,,,,"12430700",,,,,"54010700"
,"材料",,,,,"(统计材料费、加工费的单位)",,,,,"半成品",,,,,"(统计材料费、加工费的单位)",,,,,"制品",,,,,"销售成本"
,,"月初库存"标准成本BASE"
,,"400","当月出库",,,,"材料费","生产成本",,,,"当月入库","当月出库",,,,"材料费","生产成本",,,,"当月入库","当月出货",,,,"销售成本"
,,,"800",,,,"800","转出-到货",,,,,"600",,,,"600","转出-到货",,,,,"700",,,,"700"
,,"当月入库",,,,,,"1000",,,,"1000","月末库存",,,,"加工费(内部转出)","1000",,,,"1000","月末库存"
,,"800","月末库存",,,,"加工费(内部转出)400",,,,"500",,,,,,"300"
,,,"400",,,,"400
……

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