浅谈会计成本核算-英国Essay范文－r51due

英国essay论文精选范文：“浅谈会计成本核算”，这篇论文讨论了会计成本核算问题。会计成本核算是成本会计人员协助管理计划及控制企业的经营，并制定长期性或策略性的决策，建立有利的成本控制方法、降低成本与改良品质。会计成本核算是一个估算，跟踪、控制产品和服务成本的流程。成本核算是企业管理和财务核算中最重要，也是最复杂的问题之一。

With the arrival of knowledge economy and size due to the business, financial and human resource limitations, internal check system, auditing system, acceptance of measurement and accounting checking system, cost accounting system, financial receipt and expenditure examination and approval system, the basic system is incomplete, unsystematic, accounting basis is weak, data acquisition accounting information is not accurate. On the production side as demonstrated by: there is no full-time accounting staff; auxiliary accounting departments are not independent; shop Division is unknown or is obvious but delivery procedures are not perfect, often distorted shop managers and administrators is not easy to distinguish. These characteristics of the enterprise decided to simplify their accounting methods, cost accounting methods can meet the needs of it management reality; also determines their majority is the actual cost method that should be used, and not to use standard costing or job costing.

No matter what the industry, no matter what type of product, regardless of how management requirements, final product to calculate the product must be in accordance with production costs. Cost by product variety, is the most general, most products costing a minimum of requirements, variety is the most basic method of cost calculation. Or management is based on order production if necessary, you can use the job order.

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Basic production costs and production costs no longer set two subjects, be merged into a single production cost account, not by product set up ledger directly based raw material, wages and benefits, electricity, equipment, and several secondary details of the subjects to collect the fee. Because of the limited range of general business, products, production processes and product structure and consumption of raw materials roughly the same, belonging to specific products in addition to the main raw materials, and other items not belonging to a particular product, accounted to no practical significance. But when the raw materials and products produced by large, established by product ledger; or it can be set up, and use cost accounting tables instead, known to table on behalf of ledger. Workshop or obvious but unknown Division transfer procedure is not perfect, production cost accounts do not shop set up ledger, set the item directly, repair costs, depreciation, and several other secondary details of the subjects to collect the workshop fee. While managers participate in production management, on the participation of managers and not too much, amount, not too much concerned with the production of travel, office costs don't have to set up production costs-Office aims to travel second class subject, but directly charged a management fee. Month production costs not allocated, but after their return to production cost allocation. Range of raw materials meet the needs of the premise, only constitute a larger proportion of several products as raw materials, which can reduce the workload and because he is not a major advance into the cost of raw materials, can be used as tax havens. Shop monthly salary includes unused raw materials, discretion, if lower-value, included in the month; if a higher value by building into the next month. Loss of waste products in the management process, no separate cost accounting. If the management or manufacturing process is necessary, subject based semi-finished, or not. No low-value consumables account credited directly to costs of production---items or repairs details of the subjects and equipment audits for management needs; if you need to set up, and also uses an amortization method, recorded at the same time that is allocated. For depreciation, proposed tax years, can save the tax adjustment difficult. Tax law is not clearly defined, and then refer to the provisions of the financial system. In the share of products is small and a large number of stock recommendations periodic inventory system is used to calculate the actual monthly consumption.

Daily, costing is inseparable from warehouse and workshop, document delivery, collection, sorting, and so on, which needs at least a knowledge management system. Such as warehouse management system, production management system, and so on. Various records in the production process, production orders, picking lists, storage lists and other information must be promptly forwarded to the accounting department. Day-to-day production-related costs included in the production costs or overhead accounts. The month, depreciation, and carry forward manufacturing expense account to the production cost. Obtain raw materials report into the financial records of raw materials and warehouse the quantity purchased is different if there should be no invoices to, valued in the accounts. Raw material issued by using the weighted average method. Access to payroll-related information, including wages and benefits. Provided by production-related departments in quantity and degree of completion of each process.

Cost allocation principles: allocation method must conform to the company's own production techniques condition, must be able to reflect the benefit principle; choose stressed in principle chosen for the distribution of the standard has some link with the allocation of costs and easier access to; to distinguish objects directly into, confusion credited according to certain standards. Specific methods: direct costs of raw material and other items belonging to a product directly into the corresponding products; other costs shall be assigned by the production value proportion method, that is the proportion of the total output value of the product for distribution.

Accounting is accurate, able to meet the needs of cost analysis, but not precise enough; estimated equivalent production is not accurate, this is the common problem in cost accounting. Output value proportion method was not recorded on any accounting books, feels there is no theoretical basis, are less widely applicable, mainly applied to detailed costing has been done, the production process and product structure and consumption of raw materials roughly the same enterprise. But I think it has some scientific, although its work method and principle of wage ratio, the proportion of material is not the same, the results have been similar.

Cost accounting is the key to understand the production process and key processes, understanding of latest production workshop of the month through the preparation of accounting statements the financial and operational combined, timely analysis of cost fluctuation every month, sitting in the Office every day for accounting is of no practical significance. Cost of not just the financial sector, financial sector, but all doors, full of common things. Is cost accounting needs workshop, technical department, Purchasing Department and other departments meet; second, the calculated costs are reasonable, not only self-evaluation and validation of the financial sector also requires evaluation of production, technology and other sectors, production and other departments for their calculated results to be a demonstration, it is necessary. Sometimes only by their sometimes difficult to see the problems of the financial sector. Cost accounting Affairs can accept cost accounting theory of guidelines, but to breakthrough related theory of bound, don't limited in cost accounting theory of box inside, best of cost accounting and management system is most close to enterprise production process of accounting system, such to reflect this company of production management features, each a a enterprise of production features are has its particularity, management layer in different of angle has not as of concern points, so in determine overall thought of premise Xia, costing system to has must of variable sex, Key to on issues of cost management under the guidance of the theory of interest, the combination of operational and financial. The income tax law is focusing on income statement and asset-light, namely the prohibition on profit and loss for the period as a large number of detailed or restrictive provisions of the asset value and measurement of production cost but lack of provisions. But assets eventually will through depreciation, and assessment pin, and sales, way into for during costs, now of assets value that is future of during costs of source and according to, in China of statutes in the method no ban that for legal, tax since no on related of assets measurement for ban or restrictive provides, so accounting Kung Fu of shades on will decided future during costs of how many, and accounting itself is between art and science Zhijian of a door subject, it without estimated, and judge, this for enterprise tax provides has broad of select space. Therefore current tax income statement and asset-light measurement practices is tantamount to opening a closed window. It also provides enough space planning in terms of cost.

Choose the appropriate cost accounting in accordance with their own characteristics, determine cost, obtain costing information and cost allocation methods and should pay attention to related questions on the cost accounting, ensure the quality of cost accounting, providing valuable data for management, to contribute to the improvement of enterprises ' benefit.

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