Differences in material procurement and material cost entry of several issues

Question
Benjamin Lane
If a material cost of the actual cost of plans for the 12,000 to 10,000 entries are written so that Mody storage: by raw material purchasing loans 10,000 10,000 carry-over difference: differences in material costs by 2000 if the loans the actual cost of material purchases in 2000 cost 12,000 10,000 Plan So how do the above entry there are two different cases the final cost of the material carried over to how the cost of production entries, thanks
If the actual cost of 10,000, 12,000 entry cost of the project: By: Raw materials 12000 Credit: 12,000 carry-over between Purchasing: (savings) by: Purchasing 2000 Credit: material cost difference in 2000 assuming you have only this group of materials, you can different batch of material costs was obtained: -2000/12000 =- 16.67% (savings) If you had 8,000 yuan this month, recipients of raw materials (planned cost) recipients entries: by: the cost of production 8000 Credit: raw 8000 then the difference in material costs carried forward entries this month: By: cost of production -1336 (8000 * 16.67%) (here, red, with a negative instead of) credit: material costs involved in other accounts if the differences -1336, according to program recipients cost rate multiplied by the difference in material costs charged to the account. The first is cost overruns above the sub-employed blue words on it.
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