Enterprise cost accounting method

Now let me introduce the cost accounting method of industrial enterprises: the accounting method of enterprise product cost adopts manufacturing cost method. That is, the expenses incurred in the production and operation activities of an enterprise are divided into manufacturing expenses and period expenses, and the manufacturing expenses are included in the product cost, and the period expenses are directly included in the current profit and loss during the accounting period. No matter what industrial enterprise, what type of products it produces, and no matter what management requirements it has, the product cost should be calculated according to the product variety in the end. Calculating the cost by product variety is the most common and minimum requirement of product cost calculation, and the variety method is the most basic cost calculation method. If you need or manage production according to orders, you can use the batch method. At the same time, because small enterprises generally do not raise funds and submit statements to the public sector, it is not strictly the implementation of the Accounting System for Business Enterprises or the Accounting System for Small Enterprises, but an accounting policy that tries to achieve some tax avoidance effect with reference to the tax law. Related subjects and accounting ideas 1. Basic production cost and auxiliary production cost are no longer set separately, but merged into one production cost account. Instead of setting up subsidiary ledger according to products, we directly set up several secondary subsidiary ledgers such as raw materials, wages and welfare expenses, electricity (fuel power) and manufacturing expenses to collect the main expenses. Due to the limited business scope of ordinary small and medium-sized enterprises, the production technology, product structure and raw materials consumed by products are roughly the same, and other items can not be attributed to specific products except the main raw materials, so it is of no practical significance to account for products. However, when the raw materials used are quite different from the products produced, a subsidiary ledger can be set up according to the products; You can also use the cost accounting table instead of setting, that is, the so-called table instead of account. 2. Because the workshop division of small and medium-sized enterprises is not obvious or obvious, but the handover procedures are not perfect, instead of setting up the manufacturing expenses subject according to the workshop, several secondary detailed subjects such as machine materials, repair expenses and depreciation are directly set up to collect the workshop expenses. At the same time, because the managers of small and medium-sized enterprises participate in production management, such production-related travel expenses and office expenses do not need to be set as manufacturing expenses-office purposes, which will not happen too much and the amount will not be too large. Travel expenses and other second-class subjects. But directly in the management fee. Manufacturing expenses are not allocated first at the end of the month, but are allocated uniformly after being transferred to the production cost account. 3. Scope of raw materials. On the premise of meeting the demand, only a few products with a large proportion are used as raw materials, which can reduce the workload and play the role of tax avoidance because of the cost of non-main raw materials entering in advance. 4. Dispose of unused raw materials collected at the end of the workshop as appropriate: if the value is low, it can be listed as the current month; If the value is higher, it will be included in the next month (false material return). 5. Waste loss is only handled in management, and cost accounting is not done separately. 6. If necessary in management or production process, set up self-made semi-finished products. Otherwise, it is not set. 7. Not in the product body. The month-end balance of the production cost account is its cost (see below for the allocation method). 8. Do not set up low-value consumables, directly record them in the subsidiary ledger of manufacturing expenses-machine materials or repair expenses, and audit the equipment due to management needs; If necessary, the one-time amortization method is also adopted, and distribution is made at the same time. 9. As for depreciation, it is suggested to calculate it according to the fixed number of years stipulated in the tax law, which can save the hard work of tax adjustment. Where there are no explicit provisions in the tax law, reference shall be made to the provisions of the financial system. 10. For the inventory with a small proportion and a large quantity in the product composition, it is suggested to adopt the periodic inventory system to calculate the actual monthly consumption. 4. Get daily work and cost data (1). Daily 1. Cost calculation is inseparable from the distribution, collection and sorting of documents such as warehouses and workshops, which requires enterprises to have at least corresponding management systems. Such as warehouse management system, production 2, various records in the production process, production notice, requisition list, receipt list and other materials should be handed over to the accounting department in time. 3. Daily production-related expenses are classified as production costs or manufacturing costs. (2) End of the month 1. Depreciation is accrued and carried forward to the production cost account. 2. Obtain the monthly report of raw material warehouse, first compare the raw materials that have entered the financial account with the purchase quantity reported by the warehouse, and if there are any invoices that should not be received, evaluate and record them. Raw materials are distributed by weighted average method. 3. Obtain salary-related information and accrue salary and welfare expenses. 4. The relevant departments of the production workshop should provide the product quantity and completion degree of each process. V. Cost allocation method (1) Principle: 1. The distribution method should conform to the enterprise's own production technical conditions and embody the principle of benefit. 2. The selection principle of allocation standard emphasizes that the selected standard has a certain relationship with the expenses to be allocated and is easy to obtain. 3. Beneficiaries can record directly, and those who are unclear can be recorded according to certain standards. (2), 1, raw materials and other major expenses that can be directly attributed to a product are directly attributed to the corresponding product. 2. Other costs and expenses are allocated by the output value proportion method, that is, the output value of each product is allocated according to the proportion of the total output value, and the output value of the product is calculated according to the equivalent output to participate in the distribution. The personal evaluation of intransitive verbs is 1. The accounting is basically accurate and can meet the needs of cost analysis, but it is not accurate enough. 2. The estimation of product equivalent output is not accurate enough, which is also a common problem in cost accounting. 3. The output value ratio method has not been recorded in any accounting book, which feels that there is no theoretical basis and the scope of application is not too wide. It is mainly suitable for enterprises that have done detailed cost accounting, and the production technology, product structure and raw materials consumed are roughly the same. However, I think it is scientific. Although the principle is different, the effect is similar. 1 several problems that should be paid attention to. Normal shutdown and abnormal shutdown II. The problem of entrusted processing (mutual multiple entrustment) 3. Production R&D consumption problem 4. There is no problem of product output consumption in the trial production stage. Several related problems of cost accounting 1? The core of cost accounting is to understand the production process and key operations of the enterprise and the latest production situation of the workshop. Combine finance and business at the end of the month, and analyze each item in time by compiling cost accounting statements. 2. Cost accounting is not only a matter for financial departments and financial personnel, but also a matter for all departments and employees. First, cost accounting needs the cooperation of production workshop, technical department, purchasing department and other departments; Second, whether the calculated cost is reasonable requires not only the self-evaluation of the financial department and the verification of time, but also the evaluation of the production and technical departments, so the production department needs to demonstrate its own calculation results. Sometimes it is difficult to find problems only by the financial department's own inspection. (Note: In practice, the financial department and other departments have different inspection angles or indicators, which is easy to cause differences. ) 3. Cost accounting practice can be guided by cost accounting theory, but to break through the shackles of related theories, it cannot be limited to the framework of cost accounting theory. The best cost accounting and management system is the accounting system closest to the enterprise's production process, so as to reflect the company's production management characteristics. The production characteristics of each enterprise have their own particularity, and the management of the company has different concerns at different stages. Therefore, under the premise of determining the overall thinking, the cost accounting system should have certain variability, and the key is to solve the problems that management cares about under the guidance of cost theory and combine business and finance. 4. As Qi Qiaoao, a netizen in the accounting field in China, said, the current income tax law in China pays more attention to profit and loss than assets, that is, it has made a lot of detailed prohibitive or restrictive provisions on profit and loss during the period, but lacks corresponding provisions on the measurement of asset value and production cost. However, assets will eventually be converted into period expenses through depreciation, amortization and sale. The value of current assets is the source and basis of expenses in the future, which is legal and not prohibitive in China's statute law. Because the tax law does not prohibit or restrict the measurement of related assets, the depth of accounting efforts will determine the amount of expenses in the future. Accounting itself is a discipline between art and science. It is inseparable from estimation and judgment, which leads to dazzling accounting magic and provides tax payment for enterprises. Therefore, the current tax law emphasizes profit and loss and ignores asset measurement, which is tantamount to opening the door and closing the window. This also provides enough planning space for cost accounting. 5. The promotion of computerization to cost accounting is 1. The core of cost accounting is to understand the production process and key operations of the enterprise and the latest production situation of the workshop. At the end of the month, it is of no practical significance to combine finance and business by compiling cost accounting statements and analyzing monthly cost fluctuations in time. 2. Cost accounting is not only a matter for financial departments and financial personnel, but also a matter for all departments and employees. First, cost accounting needs the cooperation of production workshop, technical department, purchasing department and other departments; Second, whether the calculated cost is reasonable requires not only the self-evaluation of the financial department and the verification of time, but also the evaluation of the production and technical departments, so the production department needs to demonstrate its own calculation results. Sometimes it is difficult to find problems only by the financial department's own inspection. (Note: In practice, the financial department and other departments have different inspection angles or indicators, which is easy to cause differences. ) 3. Cost accounting practice can be guided by cost accounting theory, but to break through the shackles of related theories, it cannot be limited to the framework of cost accounting theory. The best cost accounting and management system is the accounting system closest to the enterprise's production process, so as to reflect the company's production management characteristics. The production characteristics of each enterprise have their own particularity, and the management of the company has different concerns at different stages. Therefore, under the premise of determining the overall thinking, the cost accounting system should have certain variability, and the key is to solve the problems that management cares about under the guidance of cost theory and combine business and finance.