What are the optional fixed costs? What is the content system of management accounting?

1 fixed cost (also known as fixed cost) is the cost that can keep the total cost unchanged in a certain period and within a certain business scope, regardless of the increase or decrease of business volume.

The characteristic of fixed cost is that its total amount remains unchanged in a certain time range and business volume range, but the fixed cost shared by unit business volume changes inversely with the increase or decrease of business volume.

Fixed cost classification

Fixed costs can usually be divided into committed fixed costs and discretionary fixed costs.

Committed fixed cost: the cost that must be paid to maintain the business ability of an enterprise to provide goods and services, such as depreciation of plant and machinery, property tax, house rent, salary of managers, etc. Because this kind of cost is related to maintaining the business ability of the enterprise, it is also called the ability cost. Once the amount of such expenses is determined, it cannot be easily changed, so it is quite binding.

Discretionary fixed costs: fixed costs formed by the planned budget determined by the enterprise management authorities according to the operating and financial conditions before the start of the fiscal year, such as new product development fees, advertising fees, staff training fees, etc. Because the budget of this kind of expenses is only valid during the budget period, enterprise leaders can determine the budgets of different budget periods according to the changes of specific conditions, so it is also called self-determined fixed expenses. The amount of such fees is not binding, and different situations can be considered.

There are interest expenses, depreciation expenses and marketing management expenses in the income statement.

2. Enterprise financial management system includes four aspects: enterprise financial accounting personnel, financial accounting institutions, financial management system and accounting policies.

Financial accounting personnel should include chief accountant, chief financial officer, financial manager, chief accountant, bookkeeper, financial analyst, cashier and some internal auditors.

Financial accounting institutions mainly refer to the post responsibilities and department settings of enterprise financial accounting, such as the chief accountant's office, finance department, accounting department and audit department.

Financial management system, including comprehensive management system such as business operation rules and internal control system, is the chain of enterprise currency flow, the constraint mode of enterprise entity operation, and the software system for the normal operation of hardware such as financial accounting personnel and financial accounting institutions.

Enterprise accounting policy refers to the norms and strategies of financial management and accounting carried out by enterprises, including cost accounting methods, valuation, depreciation, expense standards, related transactions, tax planning, etc.