Heilongjiang foreign economic relations company. Transaction number16,2009 serial number 1 180

[Economic and Trade Accounting]

On the evolution and development of enterprise cost accounting methods in China

Liu Min

(Shenyang Sanyo Elevator Co., Ltd., Shenyang, Liaoning 1 10044)

Abstract: Cost accounting is an important foundation of cost management, and it is the main channel and means to collect and provide information related to cost management. no

The implementation of (2006) is contrary to the adoption of cost accounting method, which will directly affect the relevance and accuracy of cost information. Therefore, the accounting standards for business enterprises are adopted.

Scenario, through combing the development process of cost accounting methods, analyze the main issues that may have an impact on cost accounting methods in the guidelines, and put forward.

Future development direction of this accounting method.

[Keywords:] cost accounting; Evolution; develop

[China Library Classification Number] F234 12 [Document Identification Number] B [Document Number] 1002-2880(2009) -03 I. Cost Accounting and Cost Calculation

"Accounting" is a basic concept in accounting theory and practice. enterprise

After the promulgation and implementation of Accounting Standards for Business Enterprises (2006).

, not involved. Based on the Accounting Standards for Business Enterprises promulgated on February 6, 2006, and starting from the historical evolution of cost accounting methods, this paper puts forward the reform and development trend of cost accounting methods.

Second, the evolution of cost accounting methods

(1) Before 1992, absorption costing (absorption cost method) 1992, absorption costing was used for cost accounting in China.

There has been a change in theory, which is manifested as "seeing" and "two concepts" in the Code. In terms of use (especially "theory"), most scholars do not strictly distinguish between these two concepts. But I think it is necessary to distinguish between the two.

Cost accounting is a consistent and interrelated collection of theories and methods to measure the value sacrifice or consumption of various economic resources in monetary units (Ouyang Qing, Yang Xiongsheng, 2003), including a series of contents such as cost accounting objects, cost accounting principles (guidelines), cost accounting assumptions and cost calculation methods. In other words, cost accounting includes both cost confirmation and cost measurement. Accordingly, cost accounting method should become a unified method system including cost confirmation method and cost measurement method. However, cost calculation is only one or several specific calculation methods used in the process of cost measurement in order to clarify the specific measurement amount and measurement results after the cost is confirmed. As the name implies, cost calculation method usually refers to the calculation method of product and service cost. The product cost calculation method refers to the method of collecting production expenses for a certain period according to various products and distributing them between finished products and products in order to obtain the total cost and unit cost of various products. Product cost calculation methods mainly include the determination of cost calculation object, the determination of cost calculation period, and the distribution of production expenses between finished products and products (Ouyang Qing, Yang Xiongsheng, 2003).

From the above analysis, we can see that the cost accounting method determines the choice of cost calculation method, the former controls the latter, and the latter is an integral part of the former. The reform of cost accounting method will lead to the improvement of cost calculation method, and at the same time, the new problems constantly reflected in the practice of cost calculation are also constantly promoting the cost core.

Product cost. Total cost method is a kind of cost calculation method, which includes management expenses and financial expenses in manufacturing costs and non-manufacturing costs into product costs, and only takes sales expenses in non-manufacturing costs as period costs, also known as absorption cost method. Namely:

Product cost = manufacturing cost+management cost+financial cost

= direct material+direct labor+manufacturing cost+management

Expenses+financial expenses

In the calculation of absorption cost, enterprises have more room to adjust profits through output.

(b) Current manufacturing cost method 1992

The above-mentioned cost methods are considered to be inconsistent with the requirements of the matching principle, which is not conducive to the correct calculation of current profits and losses. During the period of 1992, China carried out a historic accounting reform, one of which was to use manufacturing cost method to calculate product cost according to international practice. Namely:

Product cost = manufacturing cost

= direct material+direct labor+manufacturing cost

This is also the three major cost items that have been used in China's cost accounting practice so far, namely materials, labor and expenses. Manufacturing cost method has many specific forms in practical application, such as variety method, batch method, step-by-step method and quota method (the above methods belong to cost calculation method). Their characteristic is that they collect all kinds of manufacturing costs in the production process within a certain period of time, and then allocate them to the corresponding products by certain methods and standards, instead of selling them without manufacturing costs.

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Liu Min: Evolution and Development of Enterprise Cost Accounting Methods in China

Sales expenses, management expenses and financial expenses are directly deducted from the current profit and loss.

(C) the variable cost method of internal management

(2006) Impact on cost accounting III. Accounting Standards for Enterprises (I) Basic Standards Level 1 1 Accounting Objectives

(2006) Accounting Standards for Business Enterprises were defined in Article 4 of Basic Standards for the first time.

Variable cost method refers to a cost accounting method that only variable costs, that is, direct materials, direct labor and variable manufacturing expenses are included in the product cost, while fixed manufacturing expenses are directly included in the current profit and loss as the period cost.

Variable cost method was first put forward by American scholar Harris (M 1J 1 Harris) in 1936. He believes that fixed costs have more to do with investment decisions of enterprises than with business decisions. That is to say, housing and equipment rent, insurance premium, salary of managers, office expenses, property tax, depreciation of fixed assets, research and development expenses related to a specific project are all costs incurred by enterprises to provide production and operation conditions for the project, that is, to "prepare" the project, and have no direct relationship with actual output. Therefore, fixed costs should be classified as period costs, not product costs. Variable cost method avoids the influence of inventory cost on pre-tax profit.

(4) Theoretical discussion on the cost accounting model.

The concept and definition of enterprise accounting objectives. It is proposed that enterprises should prepare financial and accounting reports (also known as financial reports, the same below). The goal of financial accounting report is to provide users with accounting information related to the financial status, operating results and cash flow of the enterprise, reflect the performance of the entrusted responsibilities of the management of the enterprise, and help users of financial accounting report make economic decisions.

As the logical starting point of the financial conceptual framework, accounting objectives will inevitably have a far-reaching impact on China's accounting practice. From the above statement, it is not difficult to see that China's accounting objectives highlight the useful position of decision-making on the premise of ensuring fiduciary responsibility. This change in guiding direction will inevitably affect the specific operation of element confirmation and measurement.

2 1 accounting measurement

Accounting Standards for Business Enterprises (2006)

Accounting measurement attributes mainly include: the present value of net realizable value, which not only affects the expansion of comprehensive income measurement of assets. Measure the basic sound.

Specific standard level

1 1 Accounting Standards for Business Enterprises No.65438 +0- Inventory

1992 During the period before and after the accounting reform, the theoretical circle put forward three different cost accounting modes, namely, single cost accounting mode, double cost accounting mode and multiple cost accounting mode.

, method. Some scholars put forward an improved scheme, which combines direct cost calculation with complete cost calculation, supplemented by product cost, that is, a new mode of double cost accounting (Ouyang Qing, Chen, 1985). Under the dual mode, enterprises combine variable cost method with total cost method. In addition, scholars who advocate the establishment of a multi-objective unified cost accounting model point out that a cost accounting system aimed at meeting the needs of internal management and cost control should be established and developed on the basis of improving the original cost accounting. The new cost accounting model should include traditional product cost accounting (or financial cost accounting), responsibility cost accounting and decision-making cost accounting (Wang Guoqi, Yan Xu, 1988). This "trinity" cost accounting model is to combine absorption cost method, variable cost method and standard cost method, absorb their reasonable cores, and conduct cost accounting effectively through cost behavior analysis and cost difference analysis.

It is not difficult to find out from the discussion of the cost accounting model in China in the theoretical circle in the late 1980s that this discussion is undoubtedly of great significance under the premise that the manufacturing cost method has not yet been determined as a unified method for enterprise cost accounting in China. The comprehensive thought at that time is also beneficial to today's accounting theory. However, judging from the development of cost accounting method system in recent 20 years, it seems that this cost accounting model has not been widely used in practice. Enterprises still focus on accounting financial costs (operating costs), and the idea of bringing management costs into the cost accounting system has not been effectively implemented. Therefore, the reform of cost accounting method is still going on, and it is still our goal to establish a more reasonable and efficient cost accounting model.

Article 14 of the specific guidelines stipulates that enterprises should adopt the first-in first-out method, the weighted average method or the individual valuation method to determine the actual cost of issuing inventories. The cost of sold inventory should be carried forward to the current profit and loss, and the corresponding inventory depreciation reserve should also be carried forward; Article 15 stipulates that on the balance sheet date, the inventory shall be measured according to the lower of cost and net realizable value. The LIFO method is cancelled in the inventory issuing method, and the current carry-over of inventory depreciation reserve and the pricing principle of ending inventory are stipulated. These changes will affect the recognition and measurement of costs.

2 1 Accounting Standards for Business Enterprises No.4-Fixed Assets

Article 19 of the specific standards stipulates that an enterprise shall review the service life, estimated net salvage value and depreciation method of fixed assets at least at the end of each year; Article 20 The impairment of fixed assets shall be handled in accordance with the Accounting Standards for Enterprises No.8-Impairment of Assets. The choice of depreciation method and impairment treatment of fixed assets will affect the accuracy of cost measurement.

3 1 Accounting Standards for Business Enterprises No.9-Employee Compensation

Employee compensation refers to various forms of remuneration and other related expenses given by enterprises in order to obtain services provided by employees. Staff salaries include: (1) staff salaries, bonuses, allowances and subsidies; (2) Employee welfare fund; (3) Social insurance premiums such as medical insurance premium, endowment insurance premium, unemployment insurance premium, work injury insurance premium and maternity insurance premium; (4) Housing accumulation fund; (five) trade union funds and staff education funds; (6) Non-monetary benefits; (seven) compensation for the termination of labor relations with employees; (8) Other expenses related to obtaining services provided by employees.

The clear presentation and definition of the above items provide cost accounting for enterprises.

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Liu Min: Evolution and Development of Enterprise Cost Accounting Methods in China

The theoretical basis and foundation are introduced, and the overall influence and process are shown in figure 1.

.

Effective and effective expenses are beneficial to the final output, so they should be included in the product cost. Under the concept of operation, the rationality and effectiveness of expenditure are emphasized, regardless of whether it is directly related to output. The concept of period cost is also used under the activity concept, but at this time, the period cost is the collection of all invalid and unreasonable expenditures, that is, all invalid operations consume resource value, and non-value-added operations consume resource value, rather than expenditures that are not directly related to production. Enterprises include invalid resource consumption value and non-value-added activity consumption value in the period expenses, in order to eliminate these expenses through activity management. In addition, under the activity concept, the cost items are set according to the activity category.

The above analysis summarizes the difference between the traditional cost accounting method and the cost accounting method under the activity concept, as well as the increasing indirect manufacturing costs in modern times.

Figure 1

Fourth, the reform direction of cost accounting method-the concept of activity-based costing is introduced into the accounting field for the first time to seek a more scientific indirect cost allocation method. Therefore, the concept of activity will most intuitively affect the theory and practice of cost accounting. It is worth pointing out that the conceptualized activity concept has a deeper and wider impact on the theory and practice of cost accounting than the activity concept itself. This influence is mainly manifested in the following aspects: Activity-based concept can not only improve the specific method of cost calculation, but also have a far-reaching impact on the concept of cost in three aspects: (1)) Different understanding; (3) , 。 Just a reasonable one

[References]

[1], Yang Xiongsheng. Beijing: Capital Economy

In the enterprise environment, activity-based costing will provide more theoretical support and methodological basis for the accuracy and rationality of cost accounting, which is the further development direction of cost accounting methods.

[J]。 Financial problems

(6) .

], Yan Xu. Establish a multi-objective unified cost accounting model

[J]。 Sichuan Accounting, 1988(5).

[4] Yu Fusheng and Chu Diliang. Introduce the concept of operation and change the cost calculation method.

Law [J]. Accounting research, 1998(4).

[5] Ministry of Finance. Accounting standards for enterprises [S]. Beijing: Economic Science Press.

Press, 2006. (Editor: Liu Runwan)

(Continued from page 24) Development strategy. Put an end to opportunistic short-term behavior and strengthen the consciousness of winning by quality. Implement the famous brand strategy, strictly supervise the quality, and intensify the crackdown on counterfeit and shoddy products. Establish a supervision mechanism for non-governmental products exported to Russia, strictly control the quality of products, and at the same time specialize the types of products exported to Russia, fix the purchase channels, realize the scale of product management and produce brand effect. Strengthen the management of folk trade market, establish the quality concept of border trade, mutual market and ethnic trade, and reshape the image of Russian goods in China. Take legal customs clearance and take formal trade channels. In a word, scientific market positioning, regular distribution mode, large-scale trade development and internationalization of enterprise management can realize the long-term operation of enterprises.

[References]

[1] Cheng Wei 1 Sino-Russian economic cooperation should move from complementarity to strategy [D] 1 The third Sino-Russian high-level economic forum "China in the process of economic globalization"

Risk is also the main reason. Therefore, in a special period, China should attach importance to the central and local governments and actively build a platform for cooperation, supervision and development of Sino-Russian trade development.

2 1 It is an enterprise that attaches importance to Russia's measures to deal with the crisis and the adjustment of relevant policies.

Suggestions on "going out"

In view of the lack of certain stability in Russia's economic, political and legal soft environment, it is suggested that the central government and local governments pay close attention to Russia's measures to deal with the crisis and timely adjust relevant policies. The government should organize experts and scholars in the corresponding fields to collect information and release it to the society at the first time through forums and other means, so as to point out the direction for enterprises to "go global", avoid risks and escort. Especially in today's special period, if you can grasp the information at the first time, you can win another chance for yourself. Whether the economic and trade cooperation between the two countries can be carried out smoothly, policy docking is very important. At the same time, it is also necessary to expand the level and scope of cooperative research, such as the study of specific fields and specific cooperation projects between the two countries, so as to provide theoretical support for the practice of economic cooperation between the two countries.

3 1 Attach importance to the credibility and quality of economic and trade cooperation between the two countries, so that enterprises can be "born"

Russian economic and trade cooperation "1

[2], Wang 1 Sino-Russian Economic and Trade Cooperation [J] 1 Jilin People's Publishing House, 2006 1.

[3] Thoughts on accelerating Sino-Russian cooperation and "going global" under the financial crisis [N] 1 Inner Mongolia Daily, 2009-0/-231

(Editor: Ma Lin)

Root fertilization

We must re-examine the Russian market and formulate a market with strong adaptability.

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