First, the experimental purpose
Cost accounting is one of the main courses of accounting major, which is very theoretical and practical. Through experimental teaching, we can master the basic theories, methods and skills of cost accounting in industrial enterprises.
Through experimental teaching, we can verify the theory of classroom teaching, deepen our understanding of classroom teaching, make us have a perceptual knowledge of professional theoretical knowledge, understand the professional theoretical knowledge of cost accounting and the specific steps of cost accounting, and improve our practical ability. Lay a solid foundation for future work and cost accounting and management.
Second, the experimental content
(1) single test
Understand the general situation and production process of simulation enterprises.
1, allocation of direct material costs.
2, outsourcing power cost accounting
3. Distribution of wages and expenses.
4. Distribution of other expenses.
5. Collection and distribution of auxiliary production expenses.
6. Collection and distribution of manufacturing expenses.
7. Calculate the cost by variety method.
8. Calculate the cost step by step.
9, the preparation of cost statements
Through this experiment, we can know the present situation of economic cost of Eurasian fertilizer plant. According to the cost table of commodity products, the reduction of comparable cost is-26,765,438+08.8 yuan, the reduction rate of comparable cost is -0.4045%, and the cost rate of output value is 74.85%. It can be seen that the cost is high and the economic benefits of enterprises are not good. The planned product production cost this year is 1 140 yuan, and the actual product cost this month is 1 153.8 1 yuan, which is higher than the planned product cost. Last year, the actual average product cost was 1 163 yuan, and this year's cumulative actual average product cost is 1 167.7 1 yuan, which is higher than last year's actual average cost. Compared with last year, there was a tendency to reduce the product cost when planning, but it was not actually completed. From the unit cost table of main products, the direct material and manufacturing costs exceed the planned cost, while the power and direct manual control of fuel engine are better. Enterprise accounting should find out the reasons.
(2) Comprehensive experiment
Through this experiment, we are familiar with the step-by-step method of parallel carry-over and have a certain understanding of the cost of Dongfeng Automobile Factory. There are three kinds of products produced in this field, the number Y 160 is 200, the total cost is 98,663.54 yuan, and the unit cost is 493.32 yuan. The quantity of Y200 is 80, the total cost is 75 148.75 yuan, and the unit cost is 939.36 yuan. The quantity of Y280 is 5 1, the total cost is 146840.3 1 yuan, and the unit cost is 1898.83 yuan.
Third, experimental experience.
After the final exam, we welcome the accounting simulation training at the end of each semester. The experimental class will be held from June 30th to July 6th, 2008. The teacher gave each of us a comprehensive experiment course of cost accounting, and let us do simulation exercises according to the requirements of the experiment.
Before carrying out the simulation experiment, we must first understand the general situation of the enterprise. The name of the enterprise is Eurasian Fertilizer Plant, which is a small state-owned enterprise, mainly producing agricultural fertilizers, with an annual output of 30,000 tons of urea and 295 employees, including 85 managers, and the value of fixed assets is 30 million yuan. We should be quite familiar with these figures. Let me introduce the production process of this enterprise. The factory has three basic production workshops: synthesis, urea and finished products. There are three auxiliary production workshops for water supply, power supply and machine maintenance, which provide goods and services for grass-roots production management departments. The experimental textbook also introduces the production process flow chart of the factory to facilitate our accounting work. The cost accounting of our factory is characterized by the centralized accounting system of the factory department. Three workshops with basic production costs should adopt step-by-step (comprehensive) carry-over method to calculate product costs; In the auxiliary production cost, the water supply workshop takes the circulating water and refined water as the cost calculation objects respectively, and uses the variety method to calculate the product cost of circulating water and refined water respectively. Power workshop and machine maintenance workshop also use the variety method to calculate the cost. Manufacturing expenses should be accounted for separately, and included in the auxiliary production cost according to the distribution of production hours at the end of the month. In addition, the tutorial also lists the initial data of enterprise cost items and production costs, which is convenient for us to keep accounts. This semester's accounting work is a little easier than every semester, and only the production cost ledger and the manufacturing cost ledger are registered.
After understanding the contents of each part of the experimental textbook, the accounting work was officially started. According to the requirements of the content of accounting experiment, first of all, we explain it in detail according to the accounting experiment textbook, which lays a good foundation for the next work. Secondly, according to the experimental procedures and requirements of each chapter, we should compile a summary table of expenses distribution, then register accounting vouchers according to the summary table, and then register production cost subsidiary ledger and manufacturing cost subsidiary ledger respectively according to the accounting vouchers. This experiment requires us to keep four decimal places and two decimal places when calculating the distribution rate. The first four experiments are quite simple, and the calculation is not very troublesome. It is a simple calculation and summary. The fifth experiment, the collection and distribution of auxiliary production expenses, involves the interactive distribution between workshops. It's a little complicated to calculate and it's more troublesome to keep accounts. First, the distribution of manufacturing expenses of each auxiliary production workshop is included in the cost of products and services provided by the workshop, then the transfer voucher and the distribution table of manufacturing expenses are compiled, and then the collected manufacturing expenses are transferred to the subsidiary production cost ledger. We were very active at first, but then we gradually lost interest. I think the main reason is that accounting is a simple and boring job, and we have no patience to finish it. During this period, many students complained that accounting work was really tiring, and even more, they expressed regret that they had enrolled in accounting major. However, we have to admit that we have learned a lot in this accounting experiment course. As long as we understand the experimental steps, all the problems will be solved.
In terms of material cost, raw materials and main materials used to produce products are usually collected separately according to products, which can be directly included in the "direct cost" items of various product costs according to the requisition certificate, but sometimes a batch of materials is used jointly by several products, so it should be distributed according to a certain distribution method and included in the cost of each product.
In terms of labor costs, the distribution of wages and benefits should draw a clear line between wages and benefits included in product costs and period expenses and those not included in them, and should be classified according to cost items, including production costs of production workers, manufacturing costs of workshop managers and management costs of factory departments. The production of a variety of products shall be distributed according to a certain method and included in each cost item respectively.
The auxiliary production costs incurred for the basic production services of enterprises will be shared by the beneficiary units in the end. This internship mainly adopts interactive distribution method to distribute the production cost of each workshop, which is divided into two steps:
(1), interactive distribution: distribution is carried out in the auxiliary production workshop, and the distribution rate is (total cost/total labor).
(2) External distribution: in the beneficiary units other than the auxiliary workshop, the distribution rate is [(total cost+transfer-in)/external labor volume].
The distribution of manufacturing costs refers to the distribution of manufacturing costs in production according to certain methods (man-hour ratio, fixed material ratio, direct material ratio, etc.). ) and included in the basic production cost of related products.
As the last item of cost accounting, when calculating the cost of finished products and products, enterprises should choose the local distribution method according to the number of products at the end of the month, the change of quantity in each month, the change of various expenses and the basis of quota management. This internship adopts the time equivalent output method, which transforms the products into finished products and distributes them in proportion, and calculates the cost of products in process and finished products.
In the eighth experiment, we involved the comprehensive step-by-step method in the step-by-step method. When learning this method in class, I think I am not very solid. I can strengthen my practice in the experimental class and consolidate my practice according to my theoretical knowledge. In the experiment, I found that some people think that I don't necessarily know how to apply the better knowledge I have in class to practice, which reflects the importance of the accounting experimental class and must integrate theory with practice.
After three weeks of practice and training, I really realized that cost accounting is a huge and complicated system work. It can be said that cost accounting is a high test of one's endurance and confidence. From numerical calculation to report output to digital analysis, every process is so complicated, so we must form the habit of doing things seriously. After a week of intense practice, I have a comprehensive and systematic understanding and familiarity with the basic contents of modern cost accounting, deepened my understanding of the basic principles and methods of cost accounting, and became more proficient in the basic skills of accounting operation, laying a solid foundation for our future study and work.
As an important branch of accounting, cost accounting has the same basic function as accounting, that is, reflection and supervision. From the history of cost accounting's emergence and development, with the increasing complexity of production process, production and operation management constantly put forward new requirements for cost accounting, and cost accounting is developing to a deeper level.