General enterprise costing methods generally choose

Now I'll introduce you to the methods of cost accounting for industrial enterprises:The method of accounting for the cost of enterprise products is the manufacturing cost method. That is: all costs incurred in the production and operation activities of the enterprise are divided into manufacturing costs and period costs, manufacturing costs are included in the cost of the product, and period costs are recognized directly in the accounting period in which they occur in the profit and loss of the current period. No matter what industrial enterprises, the production of what type of products, regardless of management requirements, ultimately must be calculated in accordance with the product variety of product costs. Calculate the cost of product varieties, is the most general product costing, the minimum requirements, variety method is the most basic costing method. If there is a need or management of production by order, can use the batch method. At the same time, because small businesses generally do not raise funds externally, not to the public **** department reports, the implementation of the "enterprise accounting system" or "small business accounting system" is not strictly "enterprise accounting system", the implementation of the tax law with reference to the provisions of a four-unlike as far as possible to play some of the effect of tax-avoidance accounting policies. Relevant accounts and accounting ideas 1. no longer separately set up the basic production costs and auxiliary production costs of two accounts, will be merged into a production cost accounts, not set up by product ledger, directly set up raw materials, wages and benefits, electricity (fuel and power), manufacturing costs and so on a few second-level detailed accounts on the large items of costs to be centralized. Because the general scope of small and medium-sized business is limited, the production process and product structure and raw materials consumed are more or less the same, in addition to the main raw materials can be attributed to a specific product, other items and can not be attributed to a specific product, accounting to the product does not have practical significance. However, when the raw materials used and the products produced by the big difference, can be set up by product ledger; or not set up, but with the costing table instead of the so-called table instead of the account. 2. because of small and medium-sized workshop division is not obvious or obvious but the transfer of the procedures are not perfect, the manufacturing cost accounts are not set up according to the workshop ledger, set up a direct machine and materials, repair, depreciation, and several other secondary detailed accounts of the workshop costs to be collected. At the same time because of small and medium-sized management personnel to participate in production management, the management personnel involved and will not be too much, the amount will not be too large and production-related travel, office expenses, there is no need to set up manufacturing expenses - office with. Travel expenses and what the second category of accounts. Instead, they are directly charged to administrative expenses. Manufacturing costs are not allocated at the end of the month, but are transferred to the production cost account and then allocated uniformly. 3. Scope of raw materials. Under the premise of meeting the needs, only the larger proportion of the product composition as raw materials, which can reduce the workload, but also because of the non-major raw materials into the cost in advance, can play a small role in tax avoidance. 4. workshop at the end of the month has been received unused raw materials, discretionary: if the value of the lower, can be attributed to the current month; if the value of the higher, counted into the next month (false returns). 5. scrap loss is only in the management of the treatment, not a separate costing. 6. No separate costing. 6. If management or production process is very necessary, set up a self-made semi-finished goods account. Otherwise, it is not set up. 7. It is not set up in the product account. Production cost accounts at the end of the month balance that is its cost (allocation method see below). 8 does not set up low-value consumables account, directly into the manufacturing costs - machine materials or repair costs line item, while the equipment checking account for management needs; if you need to set up, but also the use of a one-time amortization method, accounting at the same time that is allocated. 9 depreciation, it is recommended that the tax law provides for the calculation of the number of years to eliminate the hard work of the tax adjustment. If the tax law does not specify, then refer to the provisions of the financial system. 10. For a small proportion of the composition of the product and a large number of inventory is recommended to use the field inventory system to calculate the actual monthly consumption. Fourth, the daily work and the acquisition of cost information (a), daily 1, cost calculation is inseparable from the warehouse and workshop and other documents such as transmission, collection, organization, etc., which requires companies at least have the appropriate management system. Such as warehouse management system, production 2, the production process of a variety of records, production notification forms, material receipt, warehousing orders and other information should be forwarded to the accounting department in a timely manner. 3. Daily incurred costs related to production are categorized under the production cost or manufacturing cost account. (B) the end of the month 1. depreciation, carry forward the manufacturing overhead account to the cost of production account. 2. obtain raw materials warehouse monthly statement, the first comparison has been made into the financial accounts of raw materials and warehouse reported the number of purchases whether there is a discrepancy between the number of invoices should be the one that has not arrived, to be valued in the accounts. Raw materials issued using the weighted average method. 3. To obtain wage information, accrued wages and benefits. 4. By the relevant departments of the production plant to provide the number of products and the degree of completion of each process. 5. V. Cost and expense allocation method (a), the principle: 1. allocation method should be in line with the enterprise's own technical conditions of production, and should be able to reflect the principle of benefiting. 2. the principle of selection of allocation criteria emphasizes that there is a certain link between the selected criteria and the costs to be allocated, and is easy to obtain. 3. can be divided into the beneficiary object of the direct credit, and can not be divided into a certain criterion for the credit. (ii), 1, can be directly attributed to a product such as raw materials and other major costs are directly attributed to the corresponding product. 2, all other costs and expenses are allocated using the proportion of production value method, that is, according to the production value of each product as a percentage of the total output value of the distribution, in the product according to the approximate production value of production value in the calculation of the allocation. Sixth, personal evaluation of this method 1. accounting is basically accurate, to meet the needs of cost analysis, but not precise enough. 2. product equivalent production estimates are not accurate enough, which is also a common problem in cost accounting, can not be. 3. the proportion of output value method did not see which accounting book on the record, the feeling that there is no theoretical basis, the scope of application is not too wide, mainly for the detailed costing has been done, the product's production process and product structure and raw materials consumed are more or less the same. It is mainly applicable to enterprises that have done detailed cost accounting, and whose production processes and product structures and raw materials consumed are more or less the same. However, I believe that it has a certain degree of scientific, although it is not the same as the principle of the proportion of working hours method, the proportion of wages method, the proportion of materials method, but the effect is similar. A few issues that should be noted 1. normal stoppage of work and abnormal stoppage of work 2. commissioned processing issues (multiple commissioning each other) 3. production R & D consumption issues 4. trial production stage without product output consumption issues Several issues related to cost accounting 1, the core of cost accounting is to understand the enterprise's production process and the key operations, to understand the latest production workshop, the end of the month through the preparation of costing statements will be the combination of financial and business, timely analysis of each of the key operations, and to analyze each of the costing statements. Combined with the business, timely analysis of cost fluctuations each month, sitting in the office every day to carry out accounting to go no practical significance. 2, cost accounting is not just the financial department, financial personnel, but the whole department, the whole **** with the same thing. First, cost accounting needs production workshops, technical departments, purchasing departments and other departments to cooperate; Second, whether the calculated cost is reasonable, not only need the financial sector's self-evaluation and time verification, but also need to production, technology and other departments of the evaluation, so that the production and other departments of their own calculations of the results of the demonstration, etc., it is necessary. Sometimes it is difficult to find problems only by the financial department's own inspection. (Note: In practice, the financial sector and other departments to check the angle or indicators are different, which may be prone to differences in the reasons) 3, cost accounting practices can be accepted as a guide to cost accounting theory, but to break through the constraints of the relevant theories, do not confine themselves to the cost accounting theory inside the box, the best cost accounting and management system is the closest to the enterprise's production process of the accounting system, so as to reflect the characteristics of the company's production management. Reflect the company's production and management characteristics, each enterprise's production characteristics have their own particularities, the company's management at different stages have different concerns, so under the premise of determining the overall idea, the cost accounting system to have a certain degree of variability, the key to solve the management's concerns under the guidance of the cost theory, the combination of business and finance. 4, as the China Accounting Horizons netizen qiqiaoao said, China's current income tax law is heavy on profit and loss and light on assets, that is, the profit and loss of the period made a large number of detailed prohibitions or restrictions on the value of the assets and the measurement of the cost of production but the lack of corresponding provisions. However, assets will eventually be converted into period expenses through depreciation, amortization, sales, etc., the present value of the assets is the source and basis of future period expenses, in China's statutory law is not prohibited that is legal, the tax law, since there is no prohibition or restriction on the measurement of the relevant assets, then the depth of accounting will determine the amount of the future period expenses, and accounting itself is between art and science. Accounting itself is a discipline between art and science, it is inseparable from the estimation, judgment and thus derived from the dazzling accounting magic, which provides a broad space for enterprises to choose tax. Therefore, the current tax law, which emphasizes profit and loss but not asset measurement, is tantamount to opening doors and closing windows. This also provides enough planning space in this aspect of cost accounting. 5, computerized cost accounting to promote 1, the core of cost accounting is to understand the enterprise's production process and various key operations, to understand the latest production workshop, the end of the month through the preparation of costing statements will be the combination of financial and business, timely analysis of cost fluctuations each month, sitting in the office every day to carry out accounting to go without any practical significance. 2, cost accounting is not just a financial department, financial personnel, but the whole department, the whole staff **** the same thing. First, cost accounting needs production workshops, technical departments, purchasing departments and other departments to cooperate; Second, whether the calculated cost is reasonable, not only need the financial sector's self-evaluation and time verification, but also need to production, technology and other departments of the evaluation, so that the production and other departments of their own calculations of the results of the demonstration, etc., it is necessary. Sometimes it is difficult to find problems only by the financial department's own inspection. (Note: In practice, the financial sector and other departments to check the angle or indicators are different, which may be easy to produce the reason for the difference) 3, cost accounting practices can accept the guidelines of cost accounting theory, but to break through the constraints of the relevant theories, do not be limited to the cost accounting theory inside the box, the best cost accounting and management system is the closest to the enterprise's production process of the accounting system, so as to reflect the characteristics of the company's production and management. Reflect the company's production and management characteristics, each enterprise's production characteristics have their own particularities, the company's management at different stages have different concerns, so under the premise of determining the overall idea, the cost accounting system to have a certain degree of variability, the key to solve the management's concerns under the guidance of the cost theory, the combination of business and finance

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