What is the way of division of labor between cost accounting institutions within the enterprise?

Organizational division of labor between cost accounting agencies at all levels within the enterprise, there are two ways of centralized and decentralized work.

1, the centralized way of work, means that the cost accounting work in the accounting, analysis and other aspects of the work, mainly by the plant cost accounting agencies to focus on the workshop and other units of the cost accounting agencies and personnel are only responsible for registering the original records and fill in the original documents, their initial review, organization and summary, for the further work of the plant to provide information.

2, decentralized mode of work, also known as non-centralized mode of work, refers to the cost accounting work in the accounting and analysis work, decentralized by the workshop and other units of the cost accounting agencies or personnel respectively. The plant cost accounting organization is responsible for the lower cost accounting agencies or personnel to carry out business guidance and supervision, and the right to the whole plant cost of comprehensive accounting, analysis and other work.

Cost accounting organization is a functional unit of the enterprise engaged in cost accounting work, is an integral part of the enterprise accounting organization. Set up cost accounting organization should be clear within the enterprise on cost accounting responsibilities and obligations, adhere to the combination of division of labor and collaboration, unity and decentralized combination of professional and mass combination of principles, so that the cost accounting organization set up with the size of the enterprise, business complexity, management requirements are appropriate.

Because the cost accounting work is part of the accounting work, and thus the enterprise cost accounting organization is generally part of the enterprise accounting organization. In large and medium-sized enterprises, the factory's enterprise accounting organization is generally located in the factory accounting department, is a cost accounting section of the factory accounting office. In small enterprises, usually set up in the accounting department cost accounting group or full-time cost accounting staff responsible for cost accounting work.

The cost accounting agency is a comprehensive department of cost accounting in the whole factory, which is responsible for organizing the centralized and unified management of the cost of the whole factory and providing the necessary cost information for the management of the enterprise; carrying out the cost forecasting and cost decision-making; preparing the cost plan and breaking down the cost plan to the responsible departments; carrying out the daily cost control and supervising the expenditure of the production costs; correctly accounting for the cost of the enterprise's products and the related expenses; checking the implementation of the cost plan; and checking the implementation of the cost plan. Check the implementation results of cost plans and analyze the reasons for cost changes. Assessment of the responsible departments and individuals to complete the cost of responsibility, the implementation of material benefit distribution; organization of workshop cost accounting and management, strengthen the guidance and assistance to the team cost accounting; the development of the plant's cost accounting system, equipped with the necessary cost accounting staff.