Outstanding problems and countermeasures in cost accounting of industrial enterprises

Outstanding problems and countermeasures in cost accounting of industrial enterprises

abstract:

The cost accounting of industrial enterprises involves many contents and complicated forms, which is related to the financial management and future development of the whole industrial enterprise. Therefore, enterprise cost accounting is the top priority of enterprise financial management. However, there are still many enterprises that lack sufficient understanding of cost accounting. Due to the defects of management system or operation method, enterprise cost accounting is divorced from reality. This paper analyzes the problems existing in the cost accounting of industrial enterprises, and puts forward corresponding solutions to specific problems.

Keywords: industrial enterprises; Cost accounting; Countermeasures

Cost accounting of industrial enterprises is the theoretical basis for enterprises to arrange production, which is of great significance to industrial enterprises. Objective and accurate enterprise cost accounting can effectively reduce the consumption of enterprise production costs, thus enhancing the market competitiveness of enterprises. However, many enterprises have outstanding problems in cost accounting, which will hinder their future development and affect their overall benefits. Only by paying attention to the cost accounting of enterprises and implementing it in a correct way can enterprises save costs and gain the motivation for development.

First, the outstanding problems in cost accounting of industrial enterprises.

For industrial enterprises, reasonable and effective cost accounting will enable enterprises to obtain more favorable information in production, help enterprises make correct decisions, and thus enhance their overall comprehensive strength. However, many enterprises still have some problems in cost accounting, which further affects the healthy development of enterprises.

(A) weak awareness of cost accounting.

The cost accounting of industrial enterprises plays a vital role in the development of enterprises, and scientific and reasonable cost accounting has important guiding significance for enterprises to arrange production tasks and make production plans. However, many managers and employees in enterprises still lack a clear understanding of the significance of cost accounting. They always think that enterprise cost accounting should be within the jurisdiction of finance, and has nothing to do with other departments, especially the production department. Indeed, in the process of enterprise production, all departments should draw a clear line, distinguish their responsibilities, do their own jobs, and complete production tasks within the specified time. In fact, the cost accounting of enterprises is closely related to each department, and each department has a better understanding of its own production practice, so it can also put forward more constructive opinions and suggestions in cost accounting. In addition, managers lack attention to the significance of cost accounting and lack corresponding guidance for employees who perform cost accounting tasks. The importance of cost accounting has not been highlighted, which has affected the further development of enterprises.

(2) Cost accounting is inconsistent with the actual market situation.

In production, industrial enterprises should first buy the equipment and raw materials needed for production in the market. The price of raw materials will fluctuate with the change of the market, even if the same material is purchased at different times, its price will be very different. Therefore, in order to effectively save the production cost of enterprises, enterprises must reasonably purchase the types and quantities needed for production in line with the principle of reducing costs when purchasing raw materials for production. When calculating the production cost of enterprises, due to the interference of market changes, cost accounting is often different from the actual situation of the market, and the basis or investigation scope of cost accounting is small. In addition, the cost of today's industrial enterprises is not limited to the production cost of materials, but also includes the related investment of human resources. Because human resources are also creating value for enterprises and enhancing their comprehensive strength. However, in the actual cost accounting, enterprises often do not take into account the relevant contents of human resources, and the cost accounting structure is relatively simple, which is inconsistent with the market environment and is not conducive to the cultivation and improvement of the talent structure.

(C) The cost accounting method is relatively backward.

Many enterprises adopt the step-by-step cost accounting method. For enterprises with single production variety and huge production volume, the step-by-step approach is a more suitable choice. However, the market demand is constantly changing, and enterprises must make corresponding changes if they want to survive. At present, the production mode of enterprises has changed from independent decision-making to market demand. The transformation of this mode of production has brought great changes to enterprises. Enterprises no longer produce a large number of products with a single variety, but adopt a multi-variety and small-batch production model, which is more in line with market demand and easier to adjust at any time. However, in the process of cost accounting, the accounting method has not changed accordingly. Due to the increase of production varieties and the large investment of human resources and production technology, the step-by-step method has become more complicated in cost calculation, and even the complexity of technology does not match the actual input cost of staff, thus affecting the scientific nature of cost accounting.

(4) Unreasonable cost allocation standards.

For industrial enterprises, to achieve the stable development of enterprises, we must first formulate scientific and reasonable cost allocation standards and strictly implement them in the production process. However, in actual production, many enterprises have not formulated scientific cost allocation standards according to their own characteristics. In cost allocation, workers' wages are the main basis, but many other costs in production are not taken into account. In fact, technology-intensive and labor-intensive enterprises should not adhere to the same set of production cost allocation standards, which will lead to the mismatch between cost expenditure and production efficiency, thus affecting the overall competitiveness of enterprises. In addition, the main production posts in industrial enterprises bear the same cost as other departments that cooperate with production, which is embodied in the fact that the performance appraisal of employees is affected, which in turn affects the production enthusiasm of employees and has a negative impact on the production and development of enterprises.

Second, the countermeasures to effectively solve the cost accounting problems of industrial enterprises.

The development of industrial enterprises is based on scientific cost accounting, but the problems in cost accounting not only hinder the accuracy and objectivity of accounting, but also have a negative impact on the market competitiveness of enterprises. Only by solving these problems in time can enterprises maintain healthy and rapid development.

(A) to strengthen the awareness of cost accounting.

To strengthen the awareness of cost accounting in industrial enterprises, first of all, enterprise managers should change the wrong concept of cost accounting, take the whole enterprise as the accounting basis, focus on the overall situation, and promote the scientific process of cost accounting. At the same time, industrial enterprises should also strengthen the training and education of cost accounting, correct employees' misunderstanding of cost accounting in time, establish a correct concept of cost accounting, and run the concept of cost accounting through every department and post of the enterprise. On this basis, enterprises can break the original departmental boundaries and establish cost accounting targets based on the overall development of enterprises. At the same time, industrial enterprises can also establish relevant supervision departments to supervise the target setting and completion of cost accounting, and at the same time, they can also supervise and adjust the distribution of costs and expenses in real time. Establish and improve the cost control mechanism, from the purchase of raw materials to the use of scrap, establish and improve the data files, and strictly control the flow of cost assets among enterprises.

(2) Reasonably adjust the scope and content of cost accounting.

The normal operation of industrial enterprises needs front-line staff and senior management team, and its operation is also inseparable from market R&D personnel. These people will also consume the cost of the enterprise when conducting product research and development. Therefore, this part of the funds should also be included in the cost accounting. This part of the cost is not clearly shown in the production process, but these R&D are essential and will promote the renewal of enterprise products and the future development of enterprises. With the change of market environment, existing enterprises have entered the market-oriented production mode. The variety and quantity of products are mainly based on market demand. The market changes and develops faster and faster. In order to maintain absolute competitiveness in the market, we must first control the production cost. Intangible costs will also have an impact on the development of enterprises, and this part of expenses is also an element of enterprise cost accounting. Many enterprises just lack the capital investment in this field, which leads to the gradual decline of enterprises in the market competition and finally completely lose their competitiveness. Therefore, product research and development funds must be included in enterprise cost accounting funds. In addition, industrial enterprises should strengthen the control and accounting of production costs, pay attention to the market environment in cost accounting, adjust accounting standards at any time, and objectively allocate the input costs of raw materials to reduce costs for enterprises.

(3) Choose the appropriate cost accounting method.

With the constant change of market demand, the production mode of industrial enterprises is gradually adjusted. Enterprises no longer produce a single variety of products in large quantities, and product types tend to be diversified. Therefore, due to different product types, their cost inputs are also different. Affected by such problems, the traditional cost accounting method will lose its scientificity and accuracy in accounting the performance cost of enterprises. With the change of production mode of industrial enterprises, the investment of human capital and R&D funds has increased correspondingly, and enterprises pay more attention to product performance and market demand, so products are more diversified. . In this context, enterprises should establish a scientific cost accounting system according to their own characteristics, and even with the help of the advantages of information technology, establish a cost accounting system that meets the needs of enterprises, so that the cost accounting of enterprises is more scientific and more in line with the actual production.

(D) Choose a reasonable cost allocation standard.

When allocating costs, industrial enterprises should also include some relatively hidden costs, so as to make cost accounting more scientific and reasonable and conform to the actual production of enterprises. First of all, in addition to the producers and operators of enterprises, the staff engaged in research and development of high-tech products for enterprises should also enjoy the same cost allocation standards. Because the development of enterprises can not be separated from the upgrading of products, the design and research and development of these products also belong to the cost input range of industrial enterprises, so the cost accounting should be adjusted appropriately based on this. Only by bringing the intangible investment of enterprises into the cost distribution system can the cost estimation of products be more scientific and the market pricing of products be more realistic. In addition, industrial enterprises will bear the corresponding environmental responsibility in the production process, and the related equipment and processing funds invested for environmental protection are also part of the cost of industrial enterprises, which should be unified into the cost accounting system of enterprises to provide warning and reference for the future environmental development of enterprises.

Third, the conclusion.

With the continuous development of science and technology and the constant change of market environment, the production mode of industrial enterprises has also changed. The result not only improves the production efficiency of enterprises, but also improves the diversity of products, and the traditional cost accounting method is no longer fully applicable. In view of the problems existing in the cost accounting of industrial enterprises, we should first make employees aware of the importance of cost accounting, and then formulate scientific cost accounting methods and delimit reasonable cost accounting scope according to the development of enterprises, so as to make the cost accounting system of industrial enterprises more perfect and promote the healthy development of enterprises.

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