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Tired, ......The so-called penny suffocates the heroes, and it is our ......Don't talk nonsense anymore, stand a cost accountant.
From the point of view, cost accounting is more tiring than expenses and taxes, but I think it is all worth it, the importance of cost accounting to an enterprise is undoubted, of course, this is not to deny other positions, but relatively speaking, in terms of controllability, more attention is paid to cost accounting.
In fact, there is no great difficulty in cost accounting itself, and it is rare to be related to analysis, because it involves related control issues. The more formal the company, the more work there will be, especially for group companies. A "one-sided" cost accounting is very advantageous from the perspective of employment, and it is necessary to think about cost accounting and related analysis.
To be accurate, cost accounting should have a more detailed understanding of the company's entire process from procurement to sales.
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To have a systematic and solid theoretical foundation of cost accounting, different industries, different enterprise scales, the complexity of cost accounting is different. The cost accounting position is a very important position, and it is very meaningful and valuable to be a truly qualified and competent cost accountant. Please note that I am talking about a "truly qualified" cost accountant.
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To do cost accounting, there is time to take a break. Rockside Chop
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 procedures and methods for confirming, measuring and reporting the relevant accounting objects with the current cost of assets as the measurement attribute are the main units of measurement.
Introduction
Cost accounting is a process of estimating, tracking and controlling the cost of products and services.
The content of costs is often subordinated to the needs of management. In addition, the meaning of cost varies depending on what is engaged in economic activity. With the development of social economy and the improvement of enterprise management requirements, the concept and connotation of cost are constantly developing and changing, and the scope of cost that people can feel is gradually expanding.
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1. Familiar with the production business process. 2. Be clear about the links in the production business process that are prone to cost waste.
3. Be clear about the process and standard of formulating the unit price of labor.
Fourth, sensitive to changes in materials.
Fifth, good organization and coordination skills and communication skills.
6. Ability to optimize the cost accounting process.
7. Good management of material return and finished product warehousing.
Eight skillful, good loss control management.
9. Familiar with the lack of practice of excel function formula operation.
10. Learn the cost analysis method.
Ten. 1. Master the cost assessment indicators and assessment methods.
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In general, there is not much difference between industrial and commercial enterprises. Cost accountants should do the following:
1. Collect the bill of materials, the warehousing list, and interface with the warehouse material accountant or custodian warehouse bookkeeper to do a good job of coordination.
2. Determine the most suitable material cost calculation method for your company: first-in, first-out, last-in-first-out, weighted average, etc.
3. Establish a detailed account of materials to determine the product classification.
4. At the end of the month, according to the issued materials, the purchase of materials list, summarize the total, and check with the warehouse material accounting.
5. Determine the unit cost and balance cost according to the calculation method.
6. At the end of the period, make material budgets, cost comparisons, and purchase and sales price differences. Control production costs.
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Cost accounting is based on the commodity economic conditions, in order to obtain the total cost and unit cost of the product to calculate all the production costs and expenses of the accounting activities, modern cost accounting is to overcome the distortion of accounting information caused by price changes caused by 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 of relevant accounting objects, which is a value management activity that takes money as the main unit of measurement and carries out the value management activities of decision-making, control, accounting, analysis and assessment of the cost consumption of relevant economic entities in the process of product production and operation.
A new type of accounting theory developed on the basis of inheriting traditional cost accounting, the extension and expansion of traditional cost accounting in the environment of price changes, effectively combining cost accounting with production and operation, has different accounting procedures and accounting methods from traditional costs, and can reflect the changes in asset value in a timely manner with the change of economic environment, and has a high degree of decision-making relevance.
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Scope of work for cost accounting:
1. Review the expenditure of the company's various costs, carry out cost accounting, expense management, cost analysis, and regularly prepare cost analysis reports.
2. At the end of each month, the cost allocation shall be checked with the production and sales department in a timely manner, and the products and finished products shall be prepared and the reasons for the differences shall be reported.
3. Carry out relevant cost management, mainly do a good job in cost accounting and control. Responsible for the summary and final accounting of costs.
4. Assist various departments in cost economic accounting and decompose and issue costs, expenses, and plan indicators. Collect relevant information and data, and carry out work related to profit and loss.
5. Evaluate the cost plan and improve the cost accounting method in a timely manner.
6. Keep the cost, calculate the data and bind it on a monthly basis, and file it regularly.
Cost accounting is an accounting activity that accounts for all production costs and expenses in order to obtain the total cost and unit cost of a product under the conditions of commodity economy.
Modern cost accounting is a procedure and method for confirming, measuring and reporting relevant accounting objects with the current cost of assets as the measurement attribute in order to overcome the distortion of accounting information caused by price changes caused by inflation.
For cost accounting, you only need to grasp a few points, first of all, you have to understand the composition of the cost, for the production enterprise, the composition of the production cost is composed of direct materials, labor, electricity and manufacturing costs, for a single product, the process is simple for enterprises, the accounting of direct materials is not complicated, if the enterprise has many product varieties, many processes, the general use is the combination of varieties + step-by-step method, with the product as the accounting object, the process or workshop as the accounting center, and the material is carried forward to the next process, In general, the material cost of the current period = (the cost of work in process in the previous period + the cost of materials incurred in the current period) (the balance of the previous period + the quantity incurred in the current period) * the quantity of products. >>>More
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