谈会计实务中'材料成本差异'的应用

摘要

the raw materials using the planned cost accounting in accounting teaching is a difficult,especially the"material cost difference" account,the students in the learning process of a difficult to master the content,this article from the characteristics of vocational technical education,and combined with their own teaching practice,the teaching of this chapter is a superficial analysis and discussion,the plan cost method to make the students can better grasp of this accounting in a certain time,and can be applied to practice.%原材料采用计划成本核算在会计教学中是一个难点,特别是"材料成本差异"帐户,是学生在学习过程中的一个容易混淆难以掌握内容,本文从职业技术教育特点出发,并结合自己的教学实践,对本章节会计教学作一粗浅的分析与探讨,将计划成本法化难为简,以求能使学生能在一定时间内更好地掌握的这一会计中的难点内容,并能应用于实践.