What reports are generally required for cost accounting reports?

1. Detailed list of materials and parts: direct materials, semi-finished products, and finished products used in the new regulations, remodeled finished products, and finished products are used to calculate the cost of the current month, debit: production costs (direct materials, direct labor, manufacturing expenses), credit:

Raw materials, semi-finished products, inventory goods.

2. Expense picking schedule: indirect materials, expense picking: auxiliary materials, factory supplies, consumables, etc., debit: manufacturing expenses, credit: raw materials.

3. Direct labor allocation table: the wages of the direct personnel of the production line in the current month are allocated to each work order, and the working hours are summarized according to the work center, and the summarized working hours are used as one of the standards for apportioning the system fee. Debit: Production costs (direct labor), Credit: Wages payable.

4. Manufacturing cost apportionment table: In accordance with the principle of who benefits and who bears, the cost of the current month will be allocated to the work center or product for many times (as long as the ERP system is included in the work center, the system will automatically allocate it to the product).

5. Completion warehousing schedule: the number of finished products and semi-finished products completed in the current month, cost (material cost, labor cost, production cost) Debit: inventory goods Semi-finished products, credit: production cost (direct materials, direct labor, manufacturing expenses).

6. Product sales cost statement: statistics of the cost of products sold in the current month (direct materials, direct labor, manufacturing expenses) Debit: main business cost, credit: inventory goods.

7. Work order cost breakdown: statistics of the material and labor costs in progress at the beginning of the work order, the material and labor costs invested in this month, the material and labor costs produced this month and the material labor costs accumulated at the end of the month, and check whether the material and labor costs in the work order are consistent with the general ledger.

8. Finished product cost analysis table: According to the cost of the finished product in the current month, the gross profit of the product is calculated according to the total sales of the month (according to the sales unit price of the month).

9. Product sales profit and loss statement: calculate the gross profit of various products in the current month according to the cost of the products sold in the current month.

10. Purchase, consumption and inventory report Production, sales and inventory report: separate material and finished product statistics, check whether the general ledger and the sub-ledger inventory category are consistent.

Invoicing report, consumption table, semi-finished product inventory table, auxiliary materials and finished product inventory table, scrap table, etc.

1. Balance sheet.

2. Cash flow statement.

3. Profit and loss statement.

4. Profit distribution table.

Raw material consumption, auxiliary material consumption, production report, etc.

The cost report includes the following three reports, which are as follows:

1. According to the reporting object, it can be divided into external cost report and internal cost report. The external cost report refers to the cost report submitted by the enterprise to external units, such as the superior competent department and the joint venture supervisory unit. In order to supervise and control costs, understand the completion of target costs, conduct industry analysis and comparison, and provide a basis for cost and cost decision-making, as well as investors who need to understand the operating conditions and benefits of enterprises, enterprises are required to provide cost information;

2. According to the time of compilation, it can be divided into annual report, quarterly report and monthly report. According to the management requirements, the cost report can generally be compiled on a monthly, quarterly and annual basis. However, the special needs of internal management can also be compiled and reported on a daily, ten-month, weekly, or even weekly-by-work shift, with the purpose of meeting the needs of daily, temporary, and special tasks, so that the cost report data can serve the production and operation in a timely manner.

the whole process; 3. According to the content reflected, it can be divided into a report reflecting the cost situation and a report reflecting the cost situation. The reports that reflect the cost situation include the detailed statement of manufacturing expenses, the detailed statement of operating expenses, and the detailed statement of administrative expenses. They can understand the total amount of expenses and their composition in a certain period of time, and can understand the rationality of expenses and the trend of changes in expenditures, which is conducive to enterprises and competent departments to correctly formulate the cost budget, control expenses, assess the rationality of expenses and expenditure indicators, clarify the economic responsibilities of relevant departments and personnel, and prevent arbitrary expansion of the scope of expenses.

The type, item, format and preparation method of the cost report shall not be determined by the state once the damage is resistant. The cost report generally includes the product production cost statement, the main product unit cost statement, the manufacturing expense schedule, the operating expense schedule, the management expense statement and the financial expense statement.

In essence, the cost report is the internal cost management of the enterprise.

The report is prepared for the internal management needs of the enterprise, which is necessary to strengthen cost management and improve economic efficiency.

It has an important role.

Product cost is a comprehensive indicator that reflects the quality of all aspects of production and operation of the enterprise, that is to say, the operation and management level of all aspects of the enterprise's supply, production and sales are ultimately directly and indirectly reflected in the product cost.

1. The detailed list of materials and parts, the direct materials, semi-finished products and finished products used in the new regulations, rebuilt finished products, and restructured products are used to calculate the cost of the current month;

2. Expense picking schedule, indirect materials, expense picking, auxiliary materials, factory supplies, consumables.

Wait; 3. Direct labor distribution table, the wages of the direct personnel of the production line in the current month are allocated to each work order, and the summary working hours are taken as one of the standards for apportioning the system according to the summary of the work center.

4. Manufacturing costs.

In the apportionment table, according to the principle of who benefits and who bears, the system fee of the current month will be allocated to the work center or product after multiple times;

5. Completion warehousing schedule, the number of finished products and semi-finished products completed in the current month, and the cost (material cost, labor cost, and production cost).

Cost accounting is based on the commodity economy.

Under these conditions, the total cost of production is calculated in order to obtain the total cost and unit cost of the product.

and expense accounting activities, modern cost accounting is designed to combat inflation.

In the case of price changes, the current cost of assets is used as the measurement attribute to confirm, measure and report the procedures and methods for the relevant accounting objects.

The new economic environment has posed challenges to cost accounting, mainly in the following aspects:

1. Intensification of global competition;

2. Changes in industrial structure;

3. Progress of the production environment;

4. The emergence of timely production system;

5. Total quality management.

requirements; 6. Application of job-based costing method.

The functions of cost accounting are:

1. Review the suspected expenditure of the company's various costs, conduct cost accounting, expense management, cost analysis, and prepare cost analysis reports on a regular basis;

2. Allocate expenses, timely and produce;

3. The sales department checks the products and finished products and prepares the reasons for the differences;

4. Carry out relevant cost management.

work, do a good job of cost accounting;

5. Responsible for the summary of costs and final accounts.

1. The cost report is used to reflect the composition and fluctuation of the production expenses and product costs of the enterprise, so as to assess the expenses and production costs.

An accounting statement of the results of the execution of the plan.

It is an important part of the accounting statement system, and the cost report is used to assess the implementation results of the cost plan by the cost of capital consumption and product cost and its rise and fall. The cost report is prepared for the internal management needs of the enterprise to strengthen the cost management.

Improve economic efficiency.

It has an important role.

Second, the role.

1 Comprehensively reflect the cost of products in the reporting period;

2. Evaluate and evaluate the performance of cost management in each cost link;

3 Cost analysis can be carried out using cost information.

4. The cost report data provides the basis for formulating the cost plan.

Extended information: 1. The report is to use **, charts and other formats to dynamically display data, which can be expressed as "report = diverse formats + dynamic data".

Before there was no computer, people used paper and pen to record data, for example: the folk often said tofu account, that is, the tofu seller will sell their own tofu every day in a book, and then every month to summarize the calculation, in this case, the report data and the report style are closely combined, all in the same book. Data can only be expressed in a form that is almost understandable only by bookkeepers, and that form is difficult to modify.

Second, when computers appeared, people used computers to process data and interface design.

to generate and display reports. The main feature of the report on the computer is that the data is dynamic, the format is diversified, and the report data and the report are completely separated, and the user can only modify the data, or only modify the format. Report classification: Excel, Word and other software:

They can make very complex reports, but because they do not have a special report structure to dynamically load report data, all the data in such software is already defined, static, and cannot change dynamically. It has no way to achieve the "data dynamic" feature of the rental reporting software.

Summary. The total cost of raw materials is an inventory item in the financial statements. Because inventory is the current assets reserved by the enterprise for sales and production, including the title of unproduced products and the first raw materials, products, finished products, packaging and low-quality consumables, etc., the total cost of raw materials held by the enterprise is listed in the inventory item in the balance sheet.

The total cost of raw materials is an inventory item in the financial statements. Because inventory is the current assets reserved by the enterprise for the purpose of sales and production, including the title of unproduced products and the first raw materials, products, finished products, packaging materials and low-quality consumables, etc., the total cost of raw materials held by the enterprise is listed in the inventory of hosiery items in the balance sheet.

The cost of raw materials can be seen in the financial statements**.

Good. Fill it out in the left half of the balance sheet and list it in "Inventory".

Operating costs refer to the costs incurred by enterprises in the process of producing and selling products or providing services and clearance, including raw material costs, direct labor costs, manufacturing expenses and sales expenses. Operating costs are usually presented in the following forms in the financial statements of the company:

1.Income statement: Operating costs are usually an important item on the income statement, which directly reflects the production and sales costs of a business. On the income statement, the cost of doing business is usually listed between operating income and gross profit, with the heading "cost of operation" or "cost", etc.

2.Balance sheet: Operating costs also have an impact on a company's balance sheet, as it reflects the impact of a company's production and sales activities on a company's assets and liabilities.

On the balance sheet, operating costs are usually included in "current assets" or "non-current assets", such as inventory or long-term assets.

3.Cash Flow Statement: Operating costs also have an impact on a company's cash flow statement, as it reflects the impact of a company's production and sales activities on the company's cash flow.