The position and role of cost management in management accounting

Is buddy an accountant who grew up, and does he do classes?

1.Cost accounting is a branch of financial accounting, while management accounting is a separate discipline.

2.Cost accounting is mainly used in the cost accounting of industrial enterprises, and management accounting can be applied to all enterprises, management accounting involves a wide range, as the name suggests, it is focused on management, so management accounting is mainly about some analysis and methods.

The question is more complicated. Briefly:

Cost accounting is a part of financial accounting, which is mainly engaged in cost accounting, analysis, etc., and provides information for cost management. It must implement the revised accounting laws and regulations, including the historical cost principle, accounting premises, etc., with a prescribed format.

Management accounting and financial accounting are two different disciplines, or systems. It is mainly based on some accounting information of financial accounting (including cost accounting), which is reprocessed to analyze production and operation and investment activities to provide a basis for business decision-making. There is no prescribed format for management accounting, and accounting laws and regulations are not the premise of accounting.

And thumbs up for one.

1.The fundamental way for enterprises to increase profits: cost control directly serves the purpose of the enterprise, and reducing costs can increase profits, which is the main guarantee for resisting internal and external pressure and survival.

2.The foundation of enterprise development: the cost is low, the cover can be reduced and expanded, the business foundation is consolidated, the product quality is improved, the product design is innovated, and new development is sought.

3.An important means of cost management: cost control should not only ensure the realization of cost objectives, but also penetrate into the cost, decision-making and planning, cost control in modern cost management, focusing on the whole process of cost formation.

4.The driving force to promote the improvement of enterprise operation and management: the production and operation activities and management level of the enterprise trace industry have a direct impact on the product cost level.

5.The implementation of cost control requires the establishment of corresponding material control standards and control systems, and strengthens various management work to ensure the effective implementation of cost control.

6.An important condition for establishing and improving the enterprise economic responsibility system: the establishment of the enterprise economic responsibility system requires all departments and links to assume economic responsibility for the economic indicators, so as to prompt the workers to take the initiative to consider saving consumption and reducing costs, so as to ensure the completion of the cost indicators, so that the cost control can be carried out smoothly and receive actual results.

At the same time, the work of cost accounting and financial management can exchange information, and the results of cost accounting can also be used as one of the reference contents of financial management. Among them, cost accounting is an economic management activity that accounts for all production costs and expenses of an enterprise in order to obtain the total cost and unit cost of products under the conditions of commodity economy, and financial management refers to the management of the purchase or investment of assets, the financing or financing of capital, the cash flow or working capital in operation and the distribution of profits under certain overall objectives.

The main contents of cost and management accounting include: budgeting financial costs, analyzing data and making decisions; Prepare a comprehensive budget and set financial targets; control and value analysis of financial costs; Evaluate the results of business performance. From a management perspective, cost accounting is also an important part of management accounting.

In other words, cost accounting is management-focused.

Further, both financial accounting and management accounting must rely on the information provided by the cost accounting system. Cost and management accounting controls costs and funds through the establishment of a financial cost control system to ensure the completion of sales targets and profit targets. At the same time, the value analysis of the product is carried out, and the sensitivity analysis of the profit by sales area is carried out to tap the potential of reducing the target.

The content of cost accounting includes cost, cost decision-making, cost planning, cost accounting, cost control and cost analysis functions, cost accounting can be used by management accounting, and the information provided can be analyzed, decided and planned.

The main work of cost management accounting is: budgeting financial costs and proposing decision-making analysis data; Prepare a comprehensive budget and set financial targets; Control financial costs and carry out value analysis; Evaluate business performance and evaluate the actual performance and results of the responsible units.

Cost management accounting is a new field formed by combining the basic principles of cost accounting with modern management accounting, breaking through the boundaries of traditional management accounting and making the two more perfect and unified. Even though modern management accounting has broadened the content of cost accounting, its research cannot lack cost accounting as a basis, and cost accounting has always been regarded as a basis for financial activities.

Summary. Pro, the predecessor of cost accounting is management accounting, which is a connected relationship, cost accounting around the central theme of cost, research cost accounting and management issues; Management accounting, on the other hand, is based on the topic of cost and manages to meet the requirements of enterprise management, and I hope it can help you.

Pro, the predecessor of cost accounting is management accounting, which is a connected relationship, cost accounting around the central theme of cost, research cost accounting and management issues; On the basis of the theme of cost, management accounting is managed to meet the requirements of enterprise management, and we hope to help you.

The relationship between cost accounting and financial accounting.

The relationship between cost accounting and financial accounting is: cost accounting belongs to the third level, which is a subsystem of the accounting information system, which records, measures and reports a number of information about the cost of the department, which not only provides information for the financial accounting, but also provides information for cost accounting, hoping to help you.