Abstract: With the continuous development and progress of social economy, the development of food processing enterprises has made a qualitative leap. As the most important part of the internal business process, the application of accounting methods is an indispensable key content, which is directly related to the accounting quality and efficiency of all aspects of food processing enterprises. Therefore, food processing enterprises must constantly improve the comprehensive ability and quality of accountants, strengthen the supervision and management of their daily accounting work, promote product cost accounting in strict accordance with standardized accounting procedures, and promote the harmonious, stable and sustainable development of enterprises.
Keywords: food processing enterprises; Accounting methods; practical application
At present, it is an era of information technology, and the development of food processing enterprises should also keep pace with the times. The accounting work of modern food processing enterprises is no longer limited to traditional bookkeeping, reimbursement and accounting, but also includes scientific prediction of future business activities of enterprises, which provides real basis for senior management leaders to make correct decisions. Accountants in food processing enterprises should adopt effective accounting methods according to the contents of each work link, strengthen the in-depth mining of enterprise financial data, truly and comprehensively show the solvency and capital turnover ability of enterprises, so that enterprise leaders can select valuable key information from massive financial data and assist enterprise leaders to make' development decisions' that are conducive to enterprise development.
First, modern food processing enterprises accounting points
The experience of modern food processing enterprises covers a series of work such as raw material procurement, food processing and food sales, which will consume certain funds, manpower and raw materials in different links. Usually, due to the uneven level of practitioners, the quality of food products and the cost of food production will change in every different environment. For example, in the product sales of food processing enterprises, products of the same quality will be different due to factors such as evaporation of water, dripping of oil and water, and increase in sales weight. At the same time, if the products sold by enterprises are cooked food, appropriate amount of seasoning will be added, which will lead to the change of sales quantity. Without strict supervision, when products are transported from processing plants to offline stores, they will be underweight due to various factors. Therefore, modern food processing enterprises should not blindly apply batch method, step-by-step method and variety method in product accounting, but should integrate the advantages of various accounting methods, strengthen the detailed accounting of product processing and sales, ensure the accuracy, completeness and truthfulness of all accounting data, and improve the reliable basis for enterprise leaders to make scientific decisions.
Second, the basic principles of application of accounting methods
1. Standard form of accounting. Based on the openness of accounting information in the modern information market, accountants in food processing enterprises must standardize their own operations, strengthen contact and communication with various departments, and coordinate and dock accounting information and data. The standard format of accounting is conducive to avoiding misjudgment by accountants and realizing the reliability and authenticity of enterprise accounting information.
2. The data is accurate. Accounting is an important economic management activity in the process of enterprise operation, and accountants must ensure the accuracy, integrity and authenticity of data accounting in the process of accounting. With the help of computer technology, the accounting business has been completely computerized. Accountants should fully master the knowledge and skills of computerized accounting operation, which can not only ensure the accuracy of accounting data, but also reduce the daily workload of accountants and ensure that enterprises can create maximum economic benefits at the lowest cost.
3. Pioneering and innovating. In the information technology era, faced with massive data and information, accountants should actively strengthen the innovative choice of accounting methods. Accountants should strictly follow the reality of enterprise development and adopt targeted accounting methods to effectively improve the quality and efficiency of enterprise accounting and promote the harmonious, healthy and sustainable development of enterprises.
Third, the application of accounting methods in the process of raw material supply of food processing enterprises
When a food processing enterprise purchases raw materials, the accounting personnel of the enterprise shall keep accurate accounts. Borrowing: material procurement, goods in transit; Creditor: bank deposit. For the processed raw materials that have been purchased and put into storage, the accounting personnel of food enterprises need to carry out accounting treatment according to the standards of the receipt and the invoice information at the time of purchase. Borrow: raw materials, taxes payable-value-added tax payable (input tax); Creditors: bank deposits, accounts payable, materials procurement, materials in transit. Accounting personnel of food processing enterprises should conduct accounting in the procurement process in turn according to the types of raw materials. If the purchased materials are primarily processed agricultural products, accountants must take the purchase cost, road transportation cost, labor cost and reasonable loss before warehousing as the total warehousing cost of this batch of grain materials; If the purchased materials are unprocessed fresh agricultural products, accountants must take the procurement cost, road transportation cost, processing labor cost and other related expenses before entering the cold storage as the total storage cost.
Four, the application of accounting methods in the production process of food processing enterprises
As we all know, there are various processes in food processing, and some special foods even require staff to do a lot of preliminary processes. Because food processing needs to put in all kinds of raw materials, different raw materials need different processing methods, which leads to complicated and meticulous working procedures in the food processing process.
1. When an enterprise uses raw materials for food production and processing, accountants need to conduct accounting according to relevant documents. Debit: production cost, manufacturing cost and management cost; Lender: raw materials.
2. Labor cost accounting. When food processing enterprises settle labor costs, accountants and financial personnel should correctly use inventory funds or bank deposits. Borrow: Payable to employees; Creditors: cash on hand, bank deposits. When an enterprise allocates salary, accountants should scientifically adopt the salary calculation method according to the positions of employees in different departments. Debit: production and operation costs, manufacturing costs, management costs and projects under construction; Creditor: Employee's salary needs to be paid.
3. Accounting for other expenses. Enterprises consume office supplies and need accountants to keep accounts. Debit: management expenses and manufacturing expenses; Creditor: bank deposit. Accounting of advertising fees and transportation fees, debit: sales expenses; Creditor: bank deposit. Accounting for maintenance and management fees of production equipment in enterprises, debit: manufacturing expenses; Creditor: bank deposit. Accounting and debit of bank charges: financial expenses; Creditor: bank deposit.
4. Accounting treatment of manufacturing cost allocation. After food processing enterprises produce manufacturing expenses, accountants should give priority to adopting reasonable distribution methods. Debit: production cost; Creditor: manufacturing costs.
Five, the application of accounting methods in product sales process
In the process of sales, it is difficult to predict and judge the sales amount of some foods, so the relevant staff of the enterprise must comprehensively consider the normal consumption of these foods. In addition, the remarkable feature of food sales is that it is affected by seasonal changes, and it should be divided into peak season and low season. When food meets the off-season, it is easy to have problems such as unsalable products and increased inventory products. In the peak season, products will be in short supply. Generally speaking, food enterprises mainly involve the following links in their sales economic business activities: obtaining product sales revenue, settling the cost of sold products, determining turnover tax, advertising expenses, etc. Enterprise accountants should conduct accounting in strict accordance with the final sales list and actual invoice data of finished products.
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To sum up, in the application of accounting methods, food processing enterprises should first thoroughly understand accounting methods and consider the actual development and conditions of their own enterprises. Accountants should adopt efficient, convenient and simple accounting methods to ensure the smooth development of accounting work in all business links of enterprises, so that food enterprises can develop continuously and stably under perfect accounting work, obtain higher economic benefits for enterprises and create better social benefits for society.
References:
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[3] Jing Yixian. Discussion on accounting of small cold storage in food enterprises [J]. Time Enterprise Weekly, 20 14(03):36-39.
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