Cost Accounting Method

Cost accounting is one of the most important and complex problems in enterprise management and financial accounting.

The management characteristics of small and medium-sized enterprises determine their application of simple cost accounting methods. Small and medium-sized enterprises generally refer to enterprises whose assets are small, the production process and product structure of products and the raw materials consumed are almost the same, and those with less management (including financial personnel). Organizations usually use vertical management system, and the management span is small.

Small and medium-sized enterprises play an important role in the national economy due to their large number.

With the advent of the era of knowledge-based economy, people who master advanced technology and management knowledge will set up new technology enterprises.

Due to the limitation of scale, finance and manpower, small and medium-sized enterprises are generally incomplete, unsystematic, weak in basic accounting work and inaccurate in accounting information collection because of their limitations in scale, financial and human resources, including internal restraints, auditing system, measurement and acceptance system, financial inventory system, cost accounting system, and financial examination and approval system.

In the aspect of production, the specific performance is as follows: 1. has no full-time cost accounting personnel; 2. auxiliary accounting department is not independent accounting; 3. workshop division is not obvious or obvious, but the pfer procedures are not perfect, often distorted; 4. workshop management personnel and administrative personnel are not easy to distinguish between them.

I also have this kind of doubt, and it is precisely this way that I want to introduce a simple method to promote the cost accounting of SMEs.

These characteristics of small and medium-sized enterprises decide that they should simplify the methods of cost accounting, make the cost accounting methods meet the needs of their management realities, and at the same time decide that most of them should use the actual cost method instead of standard costing or activity-based costing.

Two, accounting method choice. No matter what industrial enterprise, no matter what type of production product, and no matter how the management requirements, ultimately must calculate the product cost according to the product variety.

Calculating the cost according to the product variety is the most general and minimum requirement of the product cost calculation, and the variety method is the most basic cost calculation method.

Batches may be used if required or managed by order.

At the same time, because of the fact that small businesses generally do not raise funds outside the company, they do not submit reports to the public sector. They are not strictly accounting systems for enterprises or small enterprises accounting system. They perform an accounting policy which is based on the tax law.

This can also be reflected in the accounting method introduced in this paper.

Three, related subjects set up and accounting ideas 1. no longer set up two basic production costs and auxiliary production costs two subjects, combined it into a production cost subject, do not set up a ledger according to the product, directly set up raw materials, wages and welfare costs, power (fuel power), manufacturing costs and other several level of detail subjects to collect large items of expenses.

Because the general business scope of small and medium-sized enterprises is limited, the production process and product structure of the products are basically the same as the raw materials consumed. Besides the main raw materials can be assigned to specific products, other items can not be assigned to specific products, accounting for the fact that the products are of no practical significance.

However, when the raw materials and products produced are quite different, they can be set up according to the products.

2. due to the small or medium enterprise workshop division is not obvious or obvious, but the pfer procedure is not perfect, manufacturing expense subjects do not set the ledger according to the workshop, directly set up two levels of details, such as machine material, repair cost, depreciation and so on, and collect the workshop cost.

At the same time, because the management of small and medium-sized enterprises is more involved in production management, there will be no need to set up manufacturing expenses for office management.

What are the two categories of travel expenses?

It is directly charged to management fees.

The manufacturing cost is not allocated at the end of the month, but pferred to the production cost subject.

3. raw material range.

Under the premise of meeting the needs, we should only make products with a larger proportion as raw materials, which will reduce workload and advance the cost of non major raw materials.

4. should handle discretionary raw materials at the end of the month at the end of the workshop: if the value is low, it can be placed in the same month; if the value is higher, it will be counted next month (false refund).

5. wastage losses are dealt with only in management and not in cost accounting alone.

6. if it is necessary for management or production process, set up a semi finished product.

Otherwise it will not be set up.

7. is not located in product subjects.

The end cost of the production cost account is the cost (distribution method below).

8. does not set up low value and easily consumable subjects, which are directly charged to manufacturing expenses - detailed items of machine materials or repair charges, and equipment audits for management needs; if necessary, a single amortization method is also adopted, which is accounted for at the same time.

9. for depreciation, it is recommended to calculate the years specified in the tax law, which will save the effort of tax adjustment.

If the tax law is not specified, it should refer to the financial system.

10. recommends that the physical inventory system be used to calculate the actual monthly consumption for a small proportion of the product mix and a large number of inventories.

Four, daily work and cost information acquisition (1), daily 1, cost calculation can not be separated from warehouse, workshop and other documents pfer, collection, sorting, etc., which requires enterprises at least have the corresponding management system.

For example, warehouse management system, production 2, production process records, production notifications, requisitions, warehousing and other information should be promptly pferred to the accounting department.

3, and daily production related expenses are included in the production cost or manufacturing cost subject.

At the end of the month (two), 1. will calculate depreciation and carry over manufacturing expenses to production cost.

2. obtains the monthly statement of raw materials database, and compares the purchase amount of raw materials and warehouse receipts before entering the financial account. If there should be an invoice, it should be accounted for.

The raw materials were issued by weighted average method.

3. gets salary related information, and raises wages and benefits.

4. is provided by the relevant departments of the production workshop in terms of product quantity and completion level.

Five, cost allocation method (1), principle: 1. allocation method should conform to the enterprise's own production technology conditions, and should reflect the benefit principle.

The selection principle of 2. allocation standard emphasizes that there is a certain connection between the selected standard and the cost to be allocated, and it is easy to obtain.

3. can distinguish direct entries from beneficiaries, and record them according to certain criteria.

The major items, such as 1, two, raw materials that can be directly assigned to a product, are directly classified into the corresponding products.

2 and other cost and cost are allocated by the proportion of output value, that is, the proportion of the output value of each product to the total output value is allocated, and the output value of the product is allocated according to the estimated output value.

Six, personal evaluation of this method 1. accounting is basically accurate, which can meet the needs of cost analysis, but it is not accurate enough.

The estimated output of 2. products is not accurate enough. This is also a common problem in cost accounting.

3. output value method has not been recorded in any accounting book. It has no theoretical basis and is not widely applied. It is mainly applied to enterprises that have done detailed cost accounting, production process and product structure, and the raw materials consumed are roughly the same.

But I think it has a certain scientific nature, although it is different from the labor rate method, the wage ratio method and the material proportion principle, the effect is similar.

Seven, several problems should be noted: 1. normal shutdown and abnormal shutdown 2. consignment processing problem (mutual multiple Commission) 3. production and R & D consumption problems, 4. trial production stage no product output consumption problem, eight, cost accounting several related issues 1, accounting, the core is to understand the enterprise's production process and key operations, understand the latest production situation of the workshop, at the end of the month, by compiling the cost accounting report, combining financial and business, timely analysis of the monthly cost fluctuations, sitting in the office every day accounting has no practical significance.

2, cost accounting is not only a matter of financial departments and financial personnel, but also a matter of all doors and staff.

First, cost accounting requires the cooperation of many departments such as production workshop, technical department, purchasing department, etc. Two, whether the calculated cost is reasonable, not only requires the self-evaluation and verification of time of the financial department, but also needs the evaluation of the departments of production and technology, so that the production department and other departments can demonstrate the results of their calculation, and so on.

Sometimes it is difficult for the financial department to find problems only by itself.

3 or cost accounting practice can accept the guidance of cost accounting theory, but we must break through the fetters of relevant theories and not be confined to the frame of cost accounting theory. The best cost accounting and management system is the accounting system closest to the production process of enterprises, so as to reflect the characteristics of our company's production management. Each enterprise's production characteristics have its own characteristics. The management of the company has different concerns in different stages. Therefore, under the premise of determining the overall idea, the cost accounting system must have certain variability. The key is to solve the problems of management concern under the guidance of cost theory, and combine business with finance. (Note: in practice, the finance department and other departments check.

4, as China's accounting perspective, netizen qiqiaoao said, China's current income tax law is to emphasize profits and losses rather than assets, that is, a large number of detailed prohibitions or restrictive provisions for the profits and losses during the period, but there is no corresponding provision for the measurement of asset value and production cost.

However, assets will eventually be converted into period costs through depreciation, amortization, sales and so on. The value of assets is the source and basis of future period costs. In China's statute law, no prohibition is lawful. Since the tax law does not prohibit or restrict relevant assets measurement, the depth of accounting will determine the cost of the future period, and accounting itself is a discipline between art and science. It can not be separated from estimation and judgment, and thus derived a dazzling accounting magic, which provides a wide choice for enterprises to pay taxes.

Therefore, the current tax law emphasizing profit and loss rather than asset measurement is like opening doors and closing windows.

This also provides enough planning space for cost accounting.

5, computerization of cost accounting to promote 1, cost accounting at the core of the core is to understand the production process and the various key operations, to understand the latest production situation in the workshop, by the end of the month by compiling the cost accounting statements to combine the financial and business, timely analysis of the monthly cost fluctuations, sitting in the office every day to do no practical significance.

2, cost accounting is not only a matter of financial departments and financial personnel, but also a matter of all doors and staff.

First, cost accounting requires the cooperation of many departments such as production workshop, technical department, purchasing department, etc. Two, whether the calculated cost is reasonable, not only requires the self-evaluation and verification of time of the financial department, but also needs the evaluation of the departments of production and technology, so that the production department and other departments can demonstrate the results of their calculation, and so on.

Sometimes it is difficult for the financial department to find problems only by itself.

3 or cost accounting practice can accept the guidance of cost accounting theory, but we must break through the fetters of relevant theories and not be confined to the frame of cost accounting theory. The best cost accounting and management system is the accounting system closest to the production process of enterprises, so as to reflect the characteristics of our company's production management. Each enterprise's production characteristics have its own characteristics. The management of the company has different concerns in different stages. Therefore, under the premise of determining the overall idea, the cost accounting system must have certain variability. The key is to solve the problems of management concern under the guidance of cost theory, and combine business with finance. (Note: in practice, the finance department and other departments check.