Features of accounting of raw materials and materials according to accounting (planned) prices

The article discusses the nuances of the application of accounting prices in the organization and accounting of the availability and movement of materials. With the solution on a concrete example, the advantages and complex points of such accounting are revealed. Explanations are given for the differences that arise between the actual cost of receipt of materials and their cost at accounting prices. The importance of using accounting prices to control the costs produced by the organization is given.