How to strengthen the cost accounting of industrial enterprises?

Abstract: With the development of market economy, the importance of cost management has become increasingly prominent. China is the largest manufacturing country in the world, and the scientific management of enterprise cost accounting is very important for many industrial enterprises in China. However, China's reform and opening up has just been more than 30 years, and many enterprise cost management links are still full of old ideas and experiences. In today's rapidly developing economic tide, it gradually shows its limitations. Strengthening the cost accounting of industrial enterprises is of great practical significance to China's industrial enterprises at this stage.

Keywords:: strengthening the cost accounting of industrial enterprises

China library classification number: F275.2 document identification number: a.

Article number:1004-4914 (2012) 09-128-01.

Enterprise cost accounting is the accounting of the occurrence of production and operation expenses and the formation of product costs. When an industrial enterprise carries out cost accounting, it should first examine whether its production and operation management expenses have occurred, whether they should occur or not, and whether they should be included in the product cost, so as to realize the direct management and control of production and operation management expenses and product cost; Secondly, the expenses incurred are allocated and collected according to the purpose, and the total cost and unit cost of various products are calculated to provide real cost information for cost management.

First, the status of industrial enterprise cost accounting

With the continuous development of economy, China has become the largest manufacturing country in the world and has the reputation of "world factory". Many industrial enterprises have become the vanguard of industries around the world, such as textile industry, garment manufacturing industry, electronic assembly industry and chemical industry. Some enterprises actively learn the latest management concepts, master advanced management methods, and combine their own reality, which is remarkable in cost accounting. However, many enterprises still use the past management methods. In today's increasingly fierce market competition, the competitiveness of enterprises is getting worse and worse, mainly in the following aspects: the cost accounting books of traditional industrial enterprises are incomplete, the cost accounting of industrial enterprises is not formulated in combination with the manufacturing characteristics and specific technological processes of industrial enterprises, and many enterprises do not separate processes in cost accounting, and do not set up production links, raw materials links, manufacturing links, inventory links and equipment depreciation links. Some enterprises fail to correctly collect product costs according to the accrual basis and the principle of cost-income ratio, and carry forward the current sales cost and the determined period cost. The accounting links are chaotic and there is no rule to follow, which leads to the increase of production costs and the decline of product competitiveness of these enterprises.

Second, the causes of the problem analysis

1. The construction of cost accounting team is weak. Some enterprises do not attach importance to the construction of enterprise accounting team, and many managers and financial personnel follow the past experience and fail to keep pace with the times, learn new accounting concepts and update accounting methods; Some enterprises do not attach importance to the training of newcomers and do not provide professional training for newcomers. Instead, the method of "master with apprentice" is adopted. The old management concepts and management ideas have been used in enterprises, and the management team can't get new accounting concepts.

2. The cost accounting method is backward. With the rapid economic development today, the orders of industrial enterprises are increasing day by day, and the workload of cost accounting is also increasing. Many enterprises fail to learn advanced cost accounting methods in time, which leads to low work efficiency, poor cost management and poor cost control effect. There are also some enterprises that mechanically copy the new cost accounting methods, fail to sum up their years of experience, completely deny the past methods, and forcibly use the new methods, resulting in the advanced cost accounting methods can not be perfectly combined with the specific conditions of the enterprises themselves, but there are such and such problems.

3. Enterprises pay insufficient attention to cost control. Some traditional enterprises attach importance to the sales link and ignore the cost accounting link. There is no special person responsible for cost accounting, and the accountant works part-time. However, the extensive management of workshops and warehouses, which are vital to cost accounting, leads to confusion and lack of various cost accounting materials, increased internal friction in the production process, increased production costs and decreased enterprise benefits.

4. The tax authorities have not paid enough attention to the cost accounting of industrial enterprises. The tax department's management of industrial enterprises is limited to tax collection and publicity of laws, regulations, policies and related affairs related to taxation, and it does not correctly guide the cost accounting of enterprises. When tax authorities conduct tax inspection on enterprises, they only take punitive measures against enterprises with chaotic cost accounting links, which cannot fundamentally solve the problem.

Third, strengthen the exploration of accounting scheme.

1. In the process of cost accounting, cost accounting should be combined with strengthening enterprise management, and the cost information provided should meet the needs of enterprise management and decision-making; Correctly divide the boundaries of various expenses, production expenses and period expenses, product production expenses and expenses at all stages of product production process; Establish and improve the receipt, delivery, inventory and measurement system of various materials and materials, and establish and improve various records in the production process.

2. According to the actual situation of the enterprise, standardize the standards of each link of cost accounting. Accurately define the calculation method, depreciation method, types and levels of depreciation rate of fixed assets, standardize the prepayment system of fixed assets repair fees, standardize the division standard of fixed assets and low-value consumables, formulate the content and calculation method of material cost of this enterprise, and formulate the amortization method, amortization rate and amortization period of low-value consumables and packaging values. Combined with the actual situation of enterprises, the value transfer system of various property materials is formulated in accordance with the unified national accounting system to ensure that these systems and norms are effectively implemented in the production process.

3. Establish a cost accounting team. Provide professional training for accountants, attach importance to the cultivation of new people, and inject new ideas and fresh blood into the accounting team; Constantly learn new ideas and methods of cost accounting, constantly sum up the characteristics of industrial enterprises and the past experience of cost accounting, organically combine advanced ideas and methods with the actual situation of enterprises, and formulate a scientific cost accounting mechanism suitable for the actual situation of enterprises.

For the benefit of industrial enterprises, top managers should realize the importance of cost management and cost accounting. Vigorously cultivate the cost accounting team, effectively guide and support the work of the cost accounting team, master all the links involved in cost management in the production process, and refine the cost accounting links to each working procedure, so that there are rules to follow; In addition, enterprises should also report to the tax authorities the difficulties they face in cost accounting and cost management, and cooperate with the tax authorities to do a good job in cost accounting training and guidance.

Four. Concluding remarks

Today, with the rapid development of economy, cost accounting is particularly important for industrial enterprises, and many enterprises are still facing such a thorny problem as cost accounting. Cost accounting and cost management are important links for industrial enterprises to increase efficiency. Only by combining the actual situation of enterprises, combining management with calculation, building a good accounting team, standardizing the standards of all production links and building an excellent accounting team can we effectively control manufacturing costs, thus saving expenses, reducing waste and creating benefits for enterprises.

References:

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2. Zhang Fuji. Typical successful enterprises in China. Beijing: Science and Technology Press, 20 1 1.

3. Wang. Cost control of production enterprises. China Economy, 2009(4)

4. Li mengran. A classic case of ERP implementation in industrial enterprises. Science and Technology Information, 20 10(3)

(Author: Taiyuan, Shanxi 030024, Bandung Industrial Branch of Xishan Coal and Electricity Group Company) (Editor: Ruojia)