Application of cost accounting in enterprise accounting
In the modern society with the rapid development of market economy, almost all enterprises are not satisfied with maximizing short-term profits. Instead, they have begun to pay attention to the capabilities of enterprises. What enterprises want more is to maximize their competitive advantages in a long time. Only with competitiveness can we strive for greater profits and maximize value and profit. To achieve this long-term goal, we must have long-term persistence and reasonable planning, and find appropriate strategies to achieve this goal. However, no matter what choice we make, cost accounting and management are the internal center and the most basic core of all accounting.
First, the concept of cost accounting and its position in the enterprise
In modern enterprises, cost accounting refers to a series of applied accounting formulas and principles. With the help of modern information equipment, we collect information and do some business sales analysis. So as to drive a series of business activities of enterprises, and all the expenses used in these activities, and analyze these economies. In the economic framework, we can find the basic situation of enterprises, such as basic composition, management level, cost composition and so on. After understanding these, we can customize the future development strategy of the enterprise more clearly. Therefore, it can be said that accounting is the core accounting of enterprises, and cost accounting is the most important.
A good management system is a good environment for cost accounting. A good development strategy can drive enterprises to keep moving forward and maximize long-term benefits, so as to develop faster and have amazing competitiveness.
Second, the application principles of cost accounting in enterprise accounting
In the application process of cost accounting, there are mainly the following principles:
1, legality of cost accounting. All calculations must comply with laws and regulations, and those that do not comply with laws and regulations cannot be included in the cost. The original records are required to be reasonable and legal, and kept complete and detailed.
2. The principle of relevance. In other words, the cost price we calculate should be directly related to the products we produce, and the related ones can be counted as costs. Irrelevant items should not be recorded in the cost, so as not to affect the accounting and foresight errors of enterprises, and there will be management loopholes, thus making decisions that are not conducive to development.
3, the principle of reliability. As the name implies, it is trustworthy data information, which can be verified in time and really exists. His cost information is in line with the objective market economy, so there should be no deception, and it should be carried out according to certain principles to ensure its authenticity and reliability.
4. Availability. The cost accounting we do is ultimately for managers to analyze and use. These data require us to provide favorable information, not unusable information.
5. The principle of timeliness. Information data is time-sensitive. In today's information age, the speed of updating is unimaginable. Grasping favorable information in time may be related to the life and death of an enterprise. Timely accounting results can appropriately and concretely reflect the current operating effect of enterprises. Make the most accurate development decision based on these analyses.
6. The principle of accounting by stages. In order to get more accurate information, we need to use a lot of data in batches, which is not only conducive to sustainable development, but also less chaotic and orderly. According to the year, month and day accounting, it will be easy to find in the future.
Third, the main points
In addition, there are several main application points of cost accounting that deserve our attention.
1. Confirm the ultimate goal of accounting. Targeted accounting not only avoids blindness, but also facilitates analysis and can serve management well. The calculated cost can meet the needs of daily management and provide good basic data for the development decision of enterprises. Cost accounting has many uses, such as calculating inventory, calculating cost, calculating income, making decisions and controlling costs, pricing products, signing contracts and so on. According to different accounting purposes, find different objects, decide different accounting contents and formulate different accounting methods.
2. Determine the object of this cost accounting. The cost object is an aggregate, which includes all the objects of cost individuals that need to be gathered in all projects, that is, what we call the cost undertaker. He can do a project, a product, a paper order, a department, a person, or a task. He takes a goal as the center, gathers all the objects around the center and calculates the cost one by one. Different targets have different objects. We need to find these objects accurately and then calculate them.
3. Determine the content of cost accounting. General cost accounting includes two aspects, one is the cost of products, and the other is the cost of collection and distribution. The collection and distribution of expenses require us to control the scope of cost expenditure first. Define the boundaries of various expenditures and filter out expenditures that should not be included in the cost. Then record and measure the accumulated data. Calculate according to different objects, and then summarize and calculate the costs of individuals and units respectively. In an enterprise, the products are often varied, and some unsalable parts may last until the end of the month, so it is an arduous task to accurately calculate and eliminate the real cost.
Four, the basic methods of cost accounting in enterprise accounting
The production process of an enterprise's products is actually the consumption process of its assets, so we can treat its economic components differently by product management. Mainly divided into three categories: 1, labor object. 2. Activity cost. 3. Labor methods. According to different classifications, establish feasible data tables and calculate various expenses. Separate the cost of each division-level subject, and then carefully separate each project. And then within a month,
Calculate the cost in a certain period of time. Build a form on a practical basis to make it closely related and accurate.
After establishing relevant tables, the next step is of course to start controlling costs according to the existing analysis. According to certain rules and regulations, it is reasonable not to blindly repeat, which is in line with sustainability and will not interfere with the development of enterprises. However, some enterprises will have some unreasonable management loopholes, and it is necessary to allow relevant managers or relevant personnel to modify the statements and put forward reasonable suggestions. But it must be transparent and conform to the rules and regulations of the enterprise, and it cannot be handled blindly, so as not to make the enterprise suffer.
Only by establishing a better management mechanism can we reasonably arrange management, co-ordinate various costs and help enterprises develop.
Five, take the construction enterprise as an example to talk about the current situation of cost accounting.
In today's construction enterprises, many different problems affect and restrict his development:
1, data statistics are not specific and clear, which brings difficulties to accounting and sorting out data. The most important thing in accounting is the accumulation of figures, which is the most basic method. Usually, in order to ensure the accuracy of the calculated project cost, there are regulations, and we have to determine it according to its preliminary data and calculation, so the preliminary preparation work is particularly important. Whether these data are accurate or not is directly related to the pre-preparation of a project, the funds needed, the statistics of personnel needed, the number of equipment needed, and so on, as well as the proportion of costs and consumption needed. In addition, a qualified cost budget includes the overall price at the time of budget and the price of each item after decomposition. The accounting department needs to sort out this information accurately, and then hand it over to the relevant departments for analysis, which are necessary expenses and which are current expenses, find out the reasons for waste, deal with unnecessary expenses, and ensure that the expenses are accurate, useful and reasonable.
2. The information in the report is not accurate enough, and the information collected by accountants is not perfect. Editing accounting statements is the most important and complicated part of cost calculation. The compilation and summary of statements is an important challenge for enterprise accounting. A complex accounting object is complex and needs to be well compiled and summarized, which is also one of the most important characteristics of accounting. The accuracy of the summary table is directly related to the choice of objects and the correctness of decision-making. The result cannot be ignored.
Therefore, it is very important to establish a responsible team, the quality of internal audit accounting needs to be improved, and high-quality talents are the key to the success or failure and development of enterprises. A popular management team can undertake the future of the enterprise. Just like good cost accounting, a reasonable core can develop well. To a certain extent, this is also an effective way to save costs. Therefore, it can be said that the actual operation of cost accounting under accounting needs to be accurately realized, and people are the basis of all costs.
Conclusion: High-quality accounting talents are the key, and it is urgent to establish high-mechanism cost accounting. The most important thing for an enterprise is cost accounting, so it is also the most important link in accounting, which affects the development of the whole enterprise. Doing a good job of qualified and accurate cost accounting is conducive to the sustainable development of enterprises and making accurate and key decisions on the road of enterprise growth. Follow certain enterprise principles and formulate reasonable accounting models and methods. In addition, using innovative means and scientific and technological development means to serve enterprises is also an indispensable cost and means for the survival and development of enterprises in today's society.
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