How to account for costs in industrial enterprises?

Choose the appropriate costing method, is the basic requirements of the enterprise cost accounting, for the correct calculation of costs is very important. In this paper, for example, industrial enterprises, industrial enterprises should be based on the production characteristics of the enterprise and management requirements, the flexible use of product costing methods, correctly calculate the cost of the product.

Keywords: industrial enterprise costing method, job costing method

In the rapid development of high and new technology today, technological innovation used in industrial activities, which leads to changes in the production technology system, but also changes in the organization and management of production, which puts forward new requirements for accounting information. The first impact of this innovation is cost accounting. The core issue is that the cost accounting system must provide information with high relevance and full reliability to the management needs, and change the situation that accounting information is out of touch with the management needs of enterprises. In China's accounting system, cost accounting as a sub-discipline of accounting. Relative to financial accounting, it has long been a relatively silent field, and there has been no development and innovation in both practice and theory. Since the late 1980s, many new ideas and methods have appeared in the field of cost accounting and management accounting in western countries, especially in the United States, among which, the most important content is the impact of the instant system management ideas on cost accounting and the popularization and application of job-based costing and management control system. This paper intends to analyze the operation cost method and traditional cost accounting, and seeks to find a new way to break through the theory and practice of traditional cost accounting.

I, the traditional costing method of industrial enterprises

Costing method is the cost accounting treatment of horizontal distribution and vertical distribution of the organic combination of the cost of the product cost as the object of the object of the enterprise's production costs of the distribution and calculation process. Costing methods are mainly varieties of method, batch method, step-by-step method of three basic methods and classification method, quota method of two auxiliary methods.

1, variety method, is to product varieties as the costing object to aggregate production costs, a method of calculating product costs. Variety method is the most basic method of product costing. Other costing methods are developed from this. Variety method has the following characteristics. (1) Take the product varieties (mainly the varieties of the final products of the enterprise) as the object, and open the production costing sheet or production ledger. (2) Regularly juicing product costs on a monthly basis. (3) Applicable to multi-step production but do not need to calculate product costs in steps.

2, batch method. Is to product batch as the costing object to aggregate production costs, a method of calculating product costs. Batch method has the following characteristics. (1) the costing object of the batch method is the order or batch of products. In order to calculate the cost of each batch of products, the enterprise should set up a product cost ledger according to the order or batch of products. (2) When the batch method of costing is used, the cost of the product can only be calculated after the completion of the order, so the costing is irregular. (3) Using the batch method of costing, the unfinished purchase order at the end of the month is the product in progress at the end of the month, and the costs and expenses summarized in the product cost ledger are the product in progress at the end of the month. After the order is completed. The costs and expenses summarized in the product cost ledger are settled, which is the cost of the product. (4) Indirect costs incurred by the enterprise that should be borne by all batches of products **** the same. The current month allocation method and the cumulative allocation method can be used.

3, step-by-step method is the variety of products and the production steps they undergo as the costing object, the production costs are summarized, the cost of various products and the cost of each step of a method. Because in the step-by-step carry-over of the integrated carry-over step-by-step method, is the cost of each step of the previous step of the cost of semi-finished products consumed, integrated into the cost of each step of the product ledger, in the cost of the finished product items, but also contains the cost of semi-finished products, so this method differs from the other methods: the end of the month, but also to carry out the cost of cost reductions.

4, quota method is a pre-established product quota cost as a standard, in the production costs, the production costs incurred in a timely manner to provide the actual costs incurred out of the quota of the difference between the amount of consumption, so that managers can take timely measures to control the amount of production costs incurred, and according to the quota and the difference between the amount of the actual cost of the product calculation of a costing and control methods. The costing object of the quota method is the finished product or semi-finished product of the enterprise. According to the requirements of enterprise management, only the cost of finished products or both the cost of semi-finished products and finished product cost. The costing period is the monthly accounting reporting period. The quota method is generally used in mass production enterprises, and costing can only be done on a monthly basis. The actual cost of the product is based on the fixed cost, which is composed of the sum of the fixed cost, the fixed variance and the fixed change. Monthly production costs should be allocated to the finished product and the product in progress, respectively, the fixed cost, the fixed variance and the fixed change.

Second, the application of job costing in industrial enterprises

In the face of changes in the new manufacturing environment, the traditional cost accounting techniques and methods such as not to improve, it will be difficult to adapt to the development of modern enterprises and the need for cost management, so the job costing method came into being.

Operation costing is a costing method established, developed and perfected by western accounting scholars on the basis of a comprehensive reflection on the traditional cost accounting system. Since the 1970s, the development of high technology is more rapid than ever, advanced technology, equipment is widely and rapidly applied to the field of production management, and enterprise labor productivity has also increased. In the enterprise's product cost, direct materials, direct labor and other direct expenses gradually reduced, and manufacturing costs such as indirect costs with the continuous improvement of the degree of automation, a sharp increase and diversification of its apportionment criteria if only manual hours, it has been difficult to correctly reflect the cost of various products. At the same time, due to the inaccuracy of the results of the allocation of overhead costs, resulting in the preparation of cost reports based on the distortion of the cost report, so that the cost report can not meet the needs of the decision-making level of the enterprise pricing, manufacturing and outsourcing and other decision-making needs. The job costing method is a kind of "job" as the basis for the "cost drivers" theory as the basic basis, through the analysis of the causes of cost incurred, the composition of the product cost of the various overhead costs using different overhead rates for different cost allocation

A new costing methodology for finalizing product costs by analyzing the drivers of costs.

Operation cost method how to better apply in industrial enterprises can be realized through the following ways:

1, the establishment of scientific management system of industrial enterprises

Scientific management system is the implementation of the basis and guarantee of operation cost accounting. This is because only the realization of the modernization of industrial enterprise management, in order to effectively divide the cost of links and areas, in order to accurately analyze the causes and consequences of costs. Only enterprise management to realize the scientific, to cost control, cost management to put forward higher requirements, to the cost of information to the accuracy of the requirements of a higher rate, in order to make the implementation of job cost accounting has an objective guarantee.

2, the scientific arrangement of production operations

First of all, the reverse of the product production time schedule, from the delivery date to determine the delivery period, according to the delivery period to determine the delivery time of semi-finished products and finished products; and then combined with the parallel production or serial production in order to determine the feeding and production time in the workshop: followed by optimization, to find out the critical path, and finally in the actual production of the critical path to be strictly controlled. Finally, in the actual production, we should strictly control the process operations on the critical path to ensure the customer's demand. In addition, to rationalize the production of various products, minimize the number of adjustments to prepare, reduce the cost of adjustments to prepare; eliminate "non-value-added operations", improve inefficient operations to improve efficiency.

3, strengthen the material procurement

Material procurement, try to compare three, and strive to reduce prices. Procurement of materials, accessories, outsourcing parts, etc., into the factory strictly for quality testing, the establishment of a sound system of return and replacement. If the cost rises due to quality problems, the person responsible for procurement should be held accountable and punished appropriately. In addition, it is also necessary to strengthen the warehouse management of materials, if the loss or waste caused by subjective reasons, the warehouse management personnel should be held responsible. From the application of job costing method, when the enterprise produces more varieties of products, production varies greatly, and manufacturing costs are a greater multiple of direct labor costs, the enterprise has a more complete information system support, you can use job costing method.

4, effectively strengthen the internal management control

Enterprises should establish and improve the rules and regulations, product quality standards, industry norms, as well as appropriate incentives and penalties system, for the operation of the motive, the analysis and determination of the motive of the resources, and at the same time, should be resource process process of each factor and each link in the process of analysis and confirmation, to reveal the relationship between the use of corporate resources. Employee job responsibilities should be clearly defined, standardize employee work behavior, regular performance evaluation and assessment of each department, rewards and punishments, so as to mobilize employees to control the cost of the sense of responsibility and enthusiasm, so that all employees have a strong sense of savings, cost consciousness and improvement consciousness, to achieve cost management of the whole staff.

5, should be correctly planned and accelerate the computerization of corporate accounting

Because of the complexity of the job cost method and the diversity of the required data, in the implementation of cost management based on job costing, the manual operation can not be satisfied, objectively requires that enterprises must be correctly planned and accelerated to promote the computerization of accounting. First, should be combined with the long-term planning of enterprise development to formulate the implementation of computerized accounting program, to ensure that the computerized accounting work better with the unit's computer management information system connection. Secondly, it is necessary to establish the accounting work system that is compatible with the computerization of accounting, including the rational adjustment of the organizational structure of accounting work, the creation and cultivation of composite talents, and the construction of the management system of computerization of accounting.

Three, conclusion

In short, although the full implementation of the job cost method in our country for the time has not yet been popularized, but in the high degree of automation, the management level of the enterprise or a department of the enterprise can be the first practice. Job costing method is subject to environmental constraints and impacts, but at the same time, the environment also has a counterproductive effect, in the local application, the improvement of the level of enterprise management, competitiveness enhancement, there is an obvious role in promoting. We use job costing method of cost management, not to replace the traditional costing method completely, but in some production links or local certain costs of the allocation method to introduce the principle of job costing, in order to improve the quality of cost information, better for the production and operation of enterprises and decision-making services.