Enterprise Product Cost Accounting Method

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 limitations of scale, financial and human resources, small and medium-sized enterprises are generally incomplete, unsystematic and weak in accounting basic work, such as internal restraint system, audit system, measurement and acceptance system, financial inventory system, cost accounting system, and financial approval system.

Data collection is inaccurate.

In terms of production, the performance is as follows: 1. no full-time job.

Personnel; 2. auxiliary accounting department is not independent accounting; 3., the workshop division is not obvious or obvious, but the pfer procedures are not perfect, often distorted; 4., the workshop management personnel and the administrative personnel are not easy to distinguish -- when it comes to this, is there anyone who will say that it can also calculate the accounting accuracy and what is the significance of accounting?

These characteristics of small and medium-sized enterprises determine that they should simplify the cost accounting methods, make the cost accounting methods meet their management needs, and at the same time decide that most of them should use the actual cost method, but not the standard cost method or the activity-based costing method.

No matter what

No matter what type of production product or management requirement, the product cost must be calculated 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 small businesses generally do not raise funds outside, (not to mention the wording) does not submit reports to the public sector, it is not strictly the "enterprise accounting system" or "small business accounting system". It is a kind of accounting policy which is based on the tax law.

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

Related links:

Daily work and cost data acquisition

(1) daily

1, cost calculation can not be separated from the pfer, collection and collation of documents such as warehouses and workshops, which requires that enterprises have at least a corresponding management system.

Such as warehouse management system, production

2, all kinds of records, production notifications, requisitions, warehouses and other information in the production process should be pferred to the accounting department in time.

3. Daily production related costs are included in the production cost or manufacturing cost subject.

(two) end of month

1. depreciation, carry over manufacturing expense subject to production cost subject.

2. get the monthly statement of raw materials database, compare with the number of purchased raw materials and warehouse receipts before entering the financial account first. If there should be an invoice, it should be accounted for.

The raw materials were issued by weighted average method.

3. get salary related information and raise wages and benefits.

4., the relevant departments of the production workshop provide the quantity and completion level of each process.