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Study of cost accounting and control of the enterprise

Author: LuoJian From: www.yourpaper.net Posted: 2010-05-26 05:04:48 Read:

Abstract: from the occurrence of operating expenses, the cost of collection, determined until the current cost of elements, the whole process need to be objective, fair and effective control of accounting.The unit of every enterprise accounting procedures or unit of every enterprise accounting system for business expenses shall be the occurrence, the cost of collection, accounting and determine the control cost elements effectively planning, integration, reform, improve, in order to achieve the organic combination of cost accounting and control.
A , cost accounting
(a) cost elements content of accounting standards in 2006 China will cost definition of
For the enterprises in the daily life, can lead to decreases in owners' equity, and the distribution of profits to the owners. The total outflow of economic benefits.Enterprises for the production of products, providing services such as occurrence may belong to the product cost, labor cost and other costs, should be in the confirmation of product sales income, labor income, will have sales of products, have been providing labor costs included in the current profits and losses; and points out that enterprise spending does not generate economic benefits, or even able to produce economic benefits but do not meet or no longer meets the recognition criteria of an asset, shall be expensed when incurred, included in the current profits and losses; also pointed out that the enterprise transactions or events occurred which lead to the assumption of a debt and can't be recognized as an asset, shall be expensed when incurred, included in profit or loss for the current period.
Cost elements include cost, main business, main business taxes and additional, operating expenses, management fees, finance charges, other business expenses, but also includes the investment loss non-operating expenses etc..Cost is the essence of enterprises in order to achieve this goal and the value sacrifice.Cost accounting is the most worthy of strengthening the main business cost, operating expenses, management fees, finance charges, other business expenses.In industrial enterprises, the main business cost is already selling the production cost of the product, no matter its proportion or the absolute impact on the economic benefits of the specified amount is maximum, is the core content of strengthening cost accounting and control.The rest of the cost of the project is the important part of improving economic benefit, the date should be the accounting and control.
(two) occurred in operating expenses record company's current expenditure includes expenses
The purchase of capital expenditure and other expenses.All expenditure should be in accordance with the actual situation of the recorded expenditures.Among them, "operating expenses" refers to a certain period due to the production and sale of products to provide services, and the occurrence or engage in other business cash flow (or other assets liabilities consumption, promise), which occurs in the process of cost management.
From the operating expense essence. Various expenditure business process occurring in the final shall be included in the cost, which does not include the occurrence distribution of debt or revenue expenditure.Operating expenses is the generalized cost, including both the current expenses, including the purchase of the assets of current expenditure should be included in future periods expenses.Operating expenses of the record is to strengthen cost accounting foundation, foundation is also determined cost elements.From the characteristics of operating costs of view, the data processing required by each process of operation cost account collection, processing, distribution, transfer and related assets account records, after the distribution, was formally included in the cost.The business process and data flow into account in the asset account is very popular.Because in the period cost, material procurement, production cost is different from the recorded in the construction, engineering materials, and figures, production cost account capital procurement costs, compared with in the period expense account of pure current cost, as the cost of time, the effect of amount of fees are also different.Operating expenses record processing, the cost accounting plays a connecting role.
(three) the cost accounting cost cost nature of the cost, namely the final to be credited to a cost object account fee.There are a variety of costs, with industrial enterprise as an example, a purchasing cost in the process of production, cost, equipment installation cost, by respectively according to the cost accounting, identified should be included into the purchase cost, production cost, equipment purchase cost amount, so as to determine the the materials inventory, finished goods, fixed assets and other assets cost.These operating costs, the cost of the formation of various assets, cost, is recognized as an expense, as shown in figure 1.


Seen from Figure 1 can be, and management costs directly included in the current profits and losses of different period costs, to separately to calculate the object cost cost occurred in the operation of the need to go through a series of accumulation, distribution accounting process.And, although it will eventually enter the "cost" and "income" ratio, but as costs, are also not direct and income ratio, the need for a data transfer process or multiple transfer process.
The whole process is of great significance to determine profits.After the first credited directly to an expense factor and the asset costs to cost elements or multiple transfers into different cost factors in the effectiveness, more organically, to reflect and control.
In addition, the need to strengthen the control of the cost factor data transfer process.These costs, material procurement cost set "purchasing" the accounting control, equipment acquisition cost "accounting control in construction engineering".Relatively speaking, the production cost is the most complex, the most frequent occurrence, the largest amount of cost, the production cost is the cost of industrial enterprises constitute the main part of elements, and inventories, fixed assets and other assets of the value of consumption will also separately to the costs of production, the production cost accounting, cost factors into the "finished product" finally sold out, so the control of production cost is very important.
two , cost control
Enterprise cost accounting of our country should be to enhance the production cost accounting as the core, and the formation process of the full range of take forceful measures in cost elements.
(a) to strengthen the construction of system to standardize enterprise unit firstly, should perfect the accounting rules.Accounting standards in 2006: "the objective of financial reporting is to provide users of financial reports to the company's financial status, operating results, cash flow and other relevant accounting information, reflect management's stewardship, helps users of financial reports to make economic decisions."Enterprises should be in corporate accounting standards, enterprise financial rules and guidance, perfecting the accounting rules, standardized processing including cost, economic business, improve accounting standards.Secondly, rules or procedures production cost accounting and formulate the key.In the formulation of accounting system, step by step to first focus on the part of the work of standardization has remarkable effects on.Because the control of the production process cost is the enterprise management in the most important control link, its cost accounting is at least with the important basis of the cost control of the part of financial accounting, has an important influence on strengthening cost control of enterprises make production cost accounting procedures.Finally, the production cost accounting should as far as possible the use of advanced accounting theory, accounting and control of the organic integration.
(two) to implement the responsibility accounting responsibility accounting is the basic idea of responsibility accounting in management accounting.Responsibility accounting is closely related to the information system of accounting information associated with each responsibility center, a control measure is to strengthen internal management and the implementation of the.Cost control should be combined with its location and the responsibility of the relevant work assessment.Effectively responsibility assessment needs responsibility accounting information.Because the reliability of serial record normal accounting has the higher business accounting, accounting and statistics, the responsible units implement the responsibility accounting in the accounting system has very important significance.In order to do this work, should be the cost of production in general ledger accounts, specifically for the production workshop set each workshop production cost ledger, responsibility accounting is responsible for the workshop, and formulate measures of production cost ledger accounts and the workshop production cost account details in the book of Ping Hangdeng, the regular audit of the implementation of the system, or rules to; also should be under the manufacturing cost ledger accounts, specifically for the manufacturing cost of each production workshop set the ledger; accumulation of indirect costs for each workshop, production account for the cost accounting services, and provide the basis for the responsibility accounting of the workshop production cost detail account; to draw up the manufacturing cost of general ledger accounts and the workshop manufacturing expense account in parallel registration, the regular audit supporting measures, to implement the system or procedure to.
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