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Difference Between Pricing Cost And Accounting Cost

2010/12/24 11:09:00 33

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The cost of pricing refers to the cost based on the government's price.

Accounting cost is the basis of pricing cost. Accounting regulations and accounting systems based on accounting cost are also important basis for calculating the cost of accounting.

But there are great differences between the cost of accounting and the cost of accounting, which are mainly reflected in the following aspects:

1. the purpose of accounting is different.

This is the fundamental difference between the cost of accounting and the cost of accounting.

The basic purpose of accounting cost accounting is to serve the users of accounting information.

Investor

Creditors, enterprise managers, government departments and other accounting statements users provide real and complete financial information, which requires objective and fair reflection of the production and operation of enterprises and financial results, so that information users can make correct decisions and maximize the economic benefits of enterprises.

Pricing cost accounting is for the government pricing decision service, the purpose is to reflect the rational consumption of all kinds of resources, and give consideration to the interests of investors, operators and consumers in three aspects, so as to maximize social benefits.

Therefore, although the cost of pricing pays equal attention to the objectivity of cost, it emphasizes the necessity and rationality of cost, thus producing the principles, structures, methods and standards that are different from accounting costs.

2. the accounting principles are different.

Accounting costs and pricing costs have some common principles, such as

objective

The principle of accrual basis and accrual basis, but because of different accounting purposes, many principles are different or different.

For example, prudence principle and substance over form principle are important principles of accounting cost.

The principle of caution requires reasonable recognition of possible losses and costs, allowing enterprises to prepare eight allowance for bad debt preparation, inventory depreciation, fixed assets impairment, and intangible assets impairment.

However, "may happen" is a kind of foresight. What kind of impairment provision can be made? What are the conditions for the provision? How much is the standard? There are different understandings between the enterprise and the price supervision department.

Generally speaking, the price supervision department starts from safeguarding the interests of consumers, and believes that enterprises should take the necessary risks, and can not bear all risks or main risks by consumers. Therefore, it is inclined to make no allowance for impairment or to make allowance for impairment.

According to the principle of "substance is more important than form", the cost of accounting will be included in the current profit and loss at a time.

3. the nature of cost is different.

Accounting cost reflects the individual cost of enterprises; the cost of pricing reflects the average cost of society.

The government controls prices.

industry

All enterprises will have different accounting costs, but not all enterprises have different pricing costs.

For competitive industries (such as pharmaceuticals), no matter how much the accounting cost of each enterprise is, the cost of pricing is the same.

For the natural monopoly industry, the accounting cost of the enterprise can not be directly priced as a pricing cost. Only after the reasonable confirmation of the individual cost and the socialization of the common cost can the accounting cost be converted into the cost of pricing.

The accounting cost mainly reflects the resources consumed by a certain enterprise from the perspective of a single enterprise, so as to maximize the income of the enterprise. The cost of pricing analyzes the efficiency of various resources utilization and distribution from the perspective of the whole society, so as to minimize the consumption of resources and the highest social benefits.

4. accounting methods and standards are different.

Because of different accounting purposes, accounting cost and pricing cost are quite different in accounting methods and standards of many cost items. This is a major difference between the cost of accounting and the cost of accounting.

For example, in order to speed up the upgrading of fixed assets and reduce the impact of technological progress on the impairment of fixed assets, enterprises can adopt accelerated depreciation according to the relevant regulations, and adopt a shorter depreciation age.

In the pricing cost accounting, the government tends to adopt an average age method or a longer depreciation period in order to safeguard the interests of consumers and maintain a relatively stable price and meet the normal development of enterprises.

The new accounting standards for enterprises give greater autonomy and flexibility to the accounting activities of enterprises, especially the recognition and measurement of many accounting elements. The criteria and criteria are mainly determined and determined by the accounting personnel according to the needs and professional qualities of enterprises.

5. the accounting caliber is different.

From an operator's point of view, all expenses, such as direct materials, direct labor, depreciation, administrative expenses and financial expenses, can be included in the accounting cost.

However, the cost that can be included in the accounting cost may not be included in the pricing cost.

The accounting standard of pricing cost depends on the nature of products or services, policy objectives, financial affordability and consumer affordability.

The government regulatory authorities can also incorporate the cost of resource protection and environmental recovery cost into the pricing cost composition based on the public purpose, which is also the content not included in the general accounting cost accounting.

6. the accounting basis is different.

Accounting costs are historical costs, accounting for actual production costs, material consumption levels and allocation standards.

Accounting must be based on the relevant accounting vouchers. The final accounting cost must be the actual cost instead of the fixed cost, the planned cost or the standard cost.

The pricing cost is not necessarily or not entirely historical cost, it may be planned cost, standard cost, and more adjusted cost on the basis of historical cost.

For example, when the price or charging standard is established before the project has been formally operated, the pricing cost should be calculated on the basis of planned cost or budgetary cost (such as the cost budget in the feasibility study report). When the cost of the enterprise's products or services has been approved for many years, it is no doubt that the historical cost should be checked first, but the historical cost can not be directly regarded as the cost of the pricing, but the cost of the historical cost must be adjusted according to the relevant provisions of the pricing department.

In short, the cost of pricing must be the actual cost.

7. compensation channels are different.

From an operator's point of view, it is not important to take account of the way in which the accounting cost is compensated and who is compensated. The important thing is whether we can get the compensation and get as much profit as possible. The cost of pricing refers to the cost of compensation through government pricing, though the cost of compensation through other channels is a factor that must be considered by the government in pricing, but it is not the price itself.

Therefore, the accounting cost can have multiple compensation channels, and the compensation channel for pricing cost is only one - that is, the price charged to consumers.

For example, for a bus company, there are at least three ways to compensate for its accounting costs: finance, fares and related income (such as car advertising revenue); and the bus pricing cost should be deducted from the accounting cost of the bus company, which is compensated by (or should be) financial compensation and related income compensation. This part of the cost needs to be compensated by the consumers through the government's fare setting.

In the field of public service such as medical and education, the difference of compensation channels between accounting cost and pricing cost is more obvious.

It is precisely because the pricing cost is quite different from the accounting cost in many aspects. When the government price department is formulating or adjusting the price, it can not only investigate and verify the accounting cost of the enterprise, but must check and analyze the accounting cost, recalculate and apportion the relevant cost and relevant index of the accounting cost according to the relevant regulations, and reasonably calculate the pricing cost that meets the price supervision target.