Summary is a written material for reviewing, analyzing and evaluating after a certain period, a certain project or a certain work has come to an end or has been completed, so as to learn lessons and some regular knowledge from it. It can help us find the rules in our study and work. Let's take some time to write a summary. So how to write a summary in a new way? The following is a summary essay on cost accounting collected by me for your reference only. Let's have a look.

Cost Accounting Summary Model essay 1 Internship is an experience that every college graduate must have, so that we can understand the society and consolidate our knowledge in practice. Internship is also a test of every college graduate's professional knowledge. It makes us learn a lot of knowledge that we can't learn in class, which not only broadens our horizons, but also increases our knowledge, which lays a solid foundation for us to further move towards society in the future and is also the first step for us to work.

Accounting is an accounting method to measure, record, calculate, analyze, check, predict, participate in decision-making and supervise the economic business of accounting units for the purpose of improving economic benefits, and it is also an important part of economic management activities. As a highly applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic benefits. Economic management is inseparable from accounting. The more the economy develops, the more important the accounting work is.

Under the recommendation of my teacher, I came to Wuxi xxx Co., Ltd., a joint-stock enterprise established by the former Wuxi xxx Co., Ltd., which is a professional company that mainly develops, produces and sells office equipment, projectors, screen products and parts. There are two projector production lines. There are two screen production lines and a writing board production line. It also has a complete set of Fresnel lens production lines, such as automatic template lathe and vacuum coating machine, optical cold working, mechanical stamping, surface treatment and injection molding equipment. There are nearly 30 models in three series: reflective, refractive and transmissive projectors, and the screen also has an electric remote control screen. Supporting curtains, wall-hung curtains, three series of more than 50 models, with independent and exclusive patent technology. My post is cost accounting, which is undoubtedly a challenge and an opportunity for a graduating college student-an opportunity to fully exercise their professional knowledge!

We all know that the functions of modern cost accounting include cost accounting, cost analysis, cost prediction, cost decision-making, cost planning, cost control and cost assessment. Among them, cost accounting is the most basic function. Cost accounting is to adopt appropriate cost calculation methods, collect and allocate various cost elements according to specified cost items, and calculate the total cost and unit cost of a cost calculation object.

The accountant told me that our unit adopts the planned cost method for material cost accounting and the classification method for product cost accounting. As we all know, classification rule is a method developed to simplify the cost calculation of some specific enterprises on the basis of the basic calculation method of product cost. In accounting, it first sets the production cost sub-ledger according to the product category to collect the production cost, calculates the cost of various finished products, and then allocates and calculates the cost of various products according to certain standards.

So on the first day, the accountant asked me what factors should be considered first when calculating the cost of a product. My answer is: raw material cost, labor cost, reasonable loss in production. My answer is to analyze the accounting from the financial point of view, and the accounting of cost accounting is often to quote the buyer, and the direct and indirect costs related to the product should also be considered in the quotation, including: freight, export tax rebate (applicable to import and export units) national tax, local tax, exchange rate and so on.

Some new concepts suddenly appeared in my mind, which really challenged me. I used to envy cost accounting and want to try it one day, but now I don't know how to deal with it!

In the next few days, what I did was to learn the business handling of the company and try to handle the business myself. The company's accountants use golden disc financial software. When I used the financial software, I found that my name had been set in the system by the supervisor. I am mainly responsible for registering transfer vouchers. First, the purchasing department corresponds the VAT invoice of raw materials with the receipt (delivery receipt), and I correspond the accounting receipt handed in by the warehouse. Finally, the original voucher is audited and registered.

Internship is really an experience, and only by personal experience can you know the taste.

What you learn in textbooks is the most basic knowledge. No matter how the actual situation changes, as long as you master the most basic knowledge, you can respond to changes with constancy. Nowadays, many students feel that what they learn in class is useless, and they are very depressed when they practice, but I think how can they cope with this rapidly changing society without book knowledge?

Through this internship, I will lay a foundation for better work in the unit in the future. What I have learned is very difficult for me to learn in college. Just like how to get along with colleagues, I believe that interpersonal relationship is a big problem that many college students encounter as soon as they leave the society. Therefore, during my internship, I deliberately observed how my predecessors got along with colleagues and superiors, and I also tried to ask for advice with an open mind. Keep good relations with colleagues in other departments, such as the purchasing department, so that the work efficiency is higher. What people call "making money harmoniously" is also reasonable in our daily work. Moreover, chatting with seniors at work can not only relax your nerves, but also learn a lot of things outside of work. Although we may not encounter many situations, we can learn something about them.

Accounting is a dull job. During my internship, our minister also asked me if I was bored, perhaps because I just started doing it. Everything is new and I'm not bored. On the contrary, the more you do, the more fun you feel and the harder you work. Liang Qichao said: Any occupation is interesting. As long as you are willing to continue, interest will naturally arise. Therefore, do not do accounts: sloppy, sloppy, impetuous. Everything is the same, you need perseverance, care and perseverance, then you will reach the other side of success!

The internship is coming to an end, and I will soon become an official. I really want to go to work. Thinking about my three-year college life, there are many ideas that I can remember. In this vibrant season, I want to follow the warm wind, fly to the distance, and chase my dreams!

Summary of cost accounting: With the correct guidance of the company leaders and the joint efforts of all colleagues, the financial work of 2xxxxx has made great progress in the first half of the year. Looking back on the work in the past six months, personal work focuses on cost accounting, completes daily expense reimbursement and purchase accounting, and successfully completes various financial work by strengthening self-study, striving to master the production process and strictly implementing the expense reimbursement system, continuously improving the quality of accounting services, promoting the normal and orderly work. Personally, I feel deeply about my work in the first half of the year. I will summarize my work as follows:

First, actively do a good job in cost accounting and expense reimbursement.

Responsible for the company's cost accounting. Cost management is an important part of financial work. Only by mastering the production process can we accurately calculate the cost. During my work, I carefully studied the company's production process, mainly including the basic knowledge of product structure, product production process and equipment operation. In the process of expense reimbursement and payment document review, I timely, accurately and strictly check, return the documents that do not meet the company's reimbursement regulations and payment conditions, and order rectification. The specific work is as follows:

(1) Actively coordinate all departments to do the basic work of cost accounting. As far as cost management is concerned, it is a comprehensive and extensive management work, which is difficult to complete only by accounting department and cost accounting. In order to make the company's cost management work in a planned way, I will give full play to the leading role of the cost post according to my own work characteristics, actively coordinate production statistics and warehouse keeper reconciliation, and conduct physical inventory work at the production site and warehouse to ensure that the accounts are consistent with the facts and the accounts are consistent, coordinate with various departments, and do a good job in cost management.

(two) timely and correctly carry out cost accounting and cost analysis. Formulate company cost accounting rules, and timely and accurately calculate costs. At the end of the month, the production, warehouse and financial reconciliation are correct, and the cost accounting is completed within three days after the on-site finished product and waste inventory is completed. After completing the basic work of cost accounting, make a careful and comprehensive cost analysis. Through cost analysis, this paper analyzes various factors that affect the rise and fall of cost and their influence degree, and correctly evaluates the performance of relevant units of the company and the problems existing in the company's cost management, so as to promote the improvement of cost management and improve the economic benefits of enterprises.

(3) Strictly review and control various expenses, strive to save expenses and continuously reduce costs. In the process of reviewing the company's reimbursement documents, we should strictly control the expenses of various expenses in accordance with the scope and standards of the relevant national costs and expenses, as well as the company's various systems and regulations, review whether all departments are handled according to the regulations and whether the signatures are complete, and actively explore ways and methods to save expenses and reduce costs, so as to promote the company to better save costs and improve efficiency.

2. Handover with cost accounting, handover with cost work, handover with former finance minister, and take over the work of finance department.

(1) In April, according to the arrangement of the company, the cost accounting handover work was started. Firstly, the work contents and responsibilities were introduced in detail for the recipients. Secondly, the recipients were trained and guided by computerized accounting software, and the handover work was completed within two months. The receiver can basically carry out the work smoothly, laying a good foundation for the company's continuous and stable work.

(2) at the end of June, according to the company's personnel adjustment arrangement, handed over to the finance department.

1, take over the daily affairs and basic work of the department.

2. Check cash, bank account, cash on hand, bank draft and acceptance draft.

3. Do a good job in the handover of bank, tax and project loans.

4. Check the accounts and improve the handover procedures.

Third, coordinate the work of the finance department to maintain the consistency and stability of financial work.

At the end of June, I took over the work of the finance department. Due to the tight checkout time at the end of the month, I started to work immediately after taking over the work, actively doing daily financial work, strictly reviewing payment procedures, and doing a good job in material inventory and accounting. Review the vouchers in June, and coordinate the financial personnel to do the closing work in June.

Summary of cost accounting work mode 3 According to the work focus and overall arrangement of the center, with the guidance of leaders and the strong support of financial personnel, I completed various financial work tasks, ensured the orderly work, performed the accounting function well, and played an enterprising role in ensuring the smooth progress of financial work in the center. I made a brief personal summary.

Over the past year, I consciously obeyed the arrangement of the organization and leadership, worked hard to do all the work and successfully completed all the tasks. Due to the complexity and complexity of accounting work, its work has the characteristics of transactional and sudden, so combined with specific scenarios, the work of the whole year is summarized as follows:

First, the main work completed:

1, timely and accurately complete monthly accounting, closing and accounting treatment, timely and accurately fill in all kinds of monthly, quarterly and year-end statistical reports in the city, and submit them to all departments on time.

Complete tax declaration and payment, as well as inter-bank business and various daily expenses payment.

2. Take part in the centralized income tax training of Xi Finance Bureau with a serious attitude, and do a good job in accounting and system maintenance of financial software.

3. All kinds of accounting files are classified, bound and filed.

Second, strengthen study and pay attention to improving personal cultivation and comprehensive quality.

1, strengthen political and ideological and moral cultivation through newspapers and magazines, computer networks and TV news.

2. Seriously study financial laws and regulations, and consciously act in accordance with national financial policies and procedures.

3. Work hard to learn business knowledge, participate in various business skills trainings organized by relevant departments, and always take enhancing service awareness as the basis of all work;

Always make the work rigorous and meticulous, down-to-earth, pragmatic.

4. Constantly improve the learning methods, stress the learning effect, "learn at work and work in learning", persist in applying what you have learned, pay attention to integration, integrate theory with practice, consolidate and enrich comprehensive knowledge with new knowledge, new thinking and new enlightenment, and constantly improve your comprehensive skills.

Third, there are shortcomings.

Although we have successfully completed all the tasks this year, we must see the shortcomings in our work:

1, the theoretical level is not high, the current social accounting knowledge and business are updated rapidly, and there is a lack of systematic study of new business knowledge and accounting laws and regulations, which leads to the lack of basic accounting knowledge and basic accounting work and affects the improvement of future work level.

2. Busy with routine work, the conditions for in-depth discussion, thinking and serious research, financial management methods and work systems are few, and the work is broad and not in-depth.

3, only work, not good at summing up, so some work has paid a lot of effort, but it is not proportional to the result, and the phenomenon of getting twice the result with half the effort sometimes happens. In the future, we should gradually learn to use scientific methods, be good at summing up and think hard, and gradually achieve twice the result with half the effort.

Four, strictly fulfill the responsibilities of accounting posts, do a good job.

1, keep learning, update knowledge, change ideas, improve yourself and keep up with the development of the times.

2. Be good at summing up, put forward self-opinions and suggestions, provide accurate basis for leadership decision-making, and constantly improve the management level and economic benefits of the unit.

Summary of Cost Accounting Work 4 According to the Notice of the Company on Establishing Cost Research Institute and the spirit of the mobilization meeting for establishing cost research institute, the branch established the cost research branch in February, determined the responsibilities and tasks of the branch, and arranged the main work of the branch. ...

Responsibilities of the branch: mainly responsible for finding the loopholes in the cost management of the department, the team and the post, and making written suggestions; Analyze the cost composition of the branch factory, study the cost control factors, and formulate specific plans and measures to reduce costs; Supervise the implementation of cost control measures, track the implementation of the plan, and summarize and analyze it regularly; Write an article about cost reduction research.

The main tasks of the branch factory are: to analyze the cost composition of the branch factory, summarize the experience of the branch factory cost management and study the cost management; Investigate and study the problems existing in cost management, explore ways and methods to solve the problems, and actively put forward suggestions to relevant departments; Organize various activities, popularize the basic knowledge of cost management and publicize the significance of cost management; Study and introduce the theory and experience of cost management at home and abroad, and exchange relevant information. The cost research system is based on the cost control and research in the whole process of design, technology and production, starting from every process and link, so that every department and employee can establish the cost consciousness of "saving glory and wasting shame", effectively reduce the product cost, and strive to achieve the goal of "reducing costs by 20%" proposed by the company's workers' congress.

The cost research section of hydraulic control valve branch works around the main work arrangement this year, combining the "six million projects" proposed by General Manager Qian at the workers' congress and the goal of reducing the cost by 20%. Through nearly half a year's efforts, we have achieved phased results.

First, double increase and double section, increase waste value.

Clean up the original inventory of valves and parts, and use them in time. Basically, obsolete products and parts with beneficial value have been used.

Non-ferrous scrap and waste produced by the processing of parts in the branch factory are directly collected by the machine tool and returned to the factory on duty, which solves the problem that it is easy to be lost and mixed when stored in the open air with iron filings before, and maximizes the recycling value.

We began to cooperate with the blanking center to process pipeline accessories by using the leftover bits and pieces of blanking, so as to further make full use of the leftover bits and pieces of blanking.

The second is new technology, new technology and new materials.

The combined fixture is installed on the machine tool of the machining center, so that one workbench of the machining center can clamp multiple workpieces and reduce the clamping time. Theoretically, use 100% of the machine running time. Through more than half a year's practice, the production efficiency of single machine has increased by 30%. On this basis, the original operation of one machine tool for one person is adjusted to two machine tools for one person. Without increasing the original staff of the machining center, the machine tools can run in three shifts for 24 hours, which completely improves the efficiency of one shift and increases the daily output of each work by more than 30%. Based on this accumulation, the single machine efficiency is improved by more than 60%, and the unit manufacturing cost is greatly reduced.

Through the test, the new stainless steel material y 1cr 17mo was successfully applied to high-end valve products, which effectively solved the rust problem of ordinary stainless steel materials in some users, greatly reduced the user's claim and service cost, improved the product quality and changed the reputation of our products among users.

Through the research and application of combined tools, the optimization of machining program will further improve the production efficiency of CNC machine tools and machining centers. Effectively reduce the unit manufacturing cost.

Third, optimize the design

The branch factory strives to maximize the standardization and generalization of valve design. The spool components of reversing valve, one-way lock and two-way lock are designed and arranged in a universal way, which greatly reduces the variety and quantity of parts, is conducive to the improvement of production organization and efficiency, and is also conducive to the application of modern management means and tools such as erp. We will work together with Coal Machinery Research Institute to configure all support valves (hydraulic systems) according to major categories, in order to achieve standardization to the maximum extent, which is conducive to supporting production, improving efficiency and reducing costs.

Fourth, reduce procurement costs.

Raw materials, standard parts, consumables and equipment spare parts required by the branch factory are all purchased by the logistics center. The branch actively supports the bidding and purchasing of the logistics center and participates in relevant bidding and evaluation activities, especially the bidding of valve fittings and purchased valves, thus reducing the purchasing cost accordingly.

Five, quality loss control

The factory attaches great importance to quality control and has achieved good results in building product brands. This year, the direct quality loss and the user's three guarantees are almost zero, which greatly reduces the cost of quality loss.

Sixth, save energy and reduce consumption.

Starting with perfecting the system and strict examination, the branch factory strengthens the management of low-value consumables and reduces consumption. At the same time, through qc group activities, research and promote the reuse of CNC blades and tool sharpening, and take measures such as personal, timing and constant temperature to reduce consumption as much as possible.

Seven, fine management, reduce costs and improve efficiency.

Strengthen production organization and management, refine process shifts, ensure smooth process connection, and reduce downtime and downtime; Strengthen the sense of responsibility of production command, avoid rework and delay caused by command errors, and ensure production efficiency.

Through the above measures, the branch factory has achieved remarkable results in reducing costs and improving efficiency. As of June, the output value of the branch factory increased by 38% year-on-year, and the internal profit of the branch factory increased by 1 18 16438 and 105% year-on-year. Compared with last year, the direct variable processing cost of the branch factory decreased by 288,800 yuan, a decrease of 65,438+06.7%; It is directly reduced by 6.5438+0.0737 million yuan compared with this year's budget target, which is 42.86% lower than the budget target; According to the processing cost of ten thousand yuan output value change, the output value decreased from 454 yuan/ten thousand yuan to 2738 yuan/ten thousand yuan output value in the same period last year, a decrease of 39%. Among them, the cost of power and fuel (wind, water, electricity, gas, etc.). According to the consumption of output value of ten thousand yuan, it decreased by 29.2% year-on-year; The direct consumption of tooling, cutters and tools decreased by137,500 yuan, down by 18.95%, and the output value per 10,000 yuan decreased by 6 1.4 yuan, down by 32%.

;