How to do a good job in cost accounting, and how to do cost accounting

There are three stages of engineering construction projects in the construction industry: preparation period, construction period, and settlement period. How does the construction industry do accounts?

1. Construction costs include direct costs and indirect costs. Direct cost items include: 1) labor costs, 2) material costs, 3) machinery usage costs, and 4) other direct costs.

When the direct cost is incurred, it is directly included in the detailed account of "project construction - contract cost"; When the overhead costs are incurred, they are included in the "construction - overhead", and the allocation at the end of the period is transferred to the "construction - contract costs". 2. The construction enterprise shall settle the project price with the construction unit according to the provisions of the contract, and shall submit the "project price settlement bill" to the construction unit, also known as the "mid-term payment application form". After the audit of the supervising engineer and the approval of the construction unit, the accountant of the construction enterprise shall prepare the accounting voucher with the approved "project price settlement bill" as the original voucher

Speaker: Zhou Hebing. Total cost control: Total cost control refers to the cost control of all costs incurred in all processes of production and operation of the enterprise, the whole process of cost formation, and the participation of all employees in the enterprise.

Compared with the traditional cost management concept, the overall cost is controlled in:

There have been significant changes in depth, breadth and guiding ideology: the implementation of relative cost savings; Expand the spatial scope of cost control; The time span of cost control has been increased; Give full play to the effectiveness of cost control.

The bookkeeping process of cost accounting is as follows:

1. The material cost accounting accounting accounts for the material collection of each department this month, makes documents, and calculates the material consumption cost of the month. 2. The workshop statistician shall report the statistical tables such as completed working hours**, completed working hours output, and consumption standards.

3. The general ledger accountant reimburses the expenses of each department on a daily basis and provides various expenses incurred by each production department.

4. The fixed administrator provides the changes of the month, and the general ledger accountant makes the depreciation and provides the manufacturing expense-depreciation expense.

5. The payroll accounting shall make the payroll accrual for this month, and provide the direct labor and indirect labor costs of each production department.

6. Cost accounting accounting calculates the cost of semi-finished products by taking the raw material consumption data of each department in the current month from the cost management module and other cost information.

7. Material cost accounting is used in the inventory accounting module for the cost allocation of finished products, and the processing cost of semi-finished products in the semi-finished product warehouse is read.

8. Material cost accounting is used in the inventory accounting module for document accounting (mainly the warehousing and outbound costs of semi-finished products in the semi-finished product warehouse).

9. Carry out the end-of-term processing and document preparation of the semi-finished product warehouse.

10. Cost accounting accounting calculates the cost of finished products from the cost management module by recounting the raw material consumption data of each department in the current month and other cost information.

11. Material cost accounting is allocated to the cost of finished products in the inventory accounting module, and the processing cost of finished products in the finished product warehouse is read to carry forward the cost of sales.

The cost accounting process is as follows:

1. First of all, the detailed list of materials and parts, the materials and finished products and semi-finished products used are used to calculate the cost of the month.

2. Then there is the manual allocation table, which assigns the work of the direct personnel of the production line to the work order in the current month, according to the summary working hours of the work center, which is also one of the standards for apportioning the system fee.

3. Then there is the manufacturing cost sharing table, and the monthly production cost is allocated to the work center or product center many times according to the provisions of who benefits and who bears.

4. Finally, the cost analysis of the finished product, according to all the costs of the finished products in the current month, if all the products are sold out at the unit price in the current month, the gross profit of the product is calculated.

Summary

1. The materials and finished products and semi-finished products used are used to calculate the cost of the month.

2. Assign the work of the direct personnel of the production line of the month to the work order.

3. Allocate the month's production fee to the work center or product center many times.

Precautions: It should be made step by step according to the details.

1. Learn cost accounting on the basis of basic accounting. The content of cost accounting includes the basic theories and methods of cost accounting. These theories and methods are the specific application of the basic theories and methods of accounting in basic accounting.

2. Learn cost accounting in connection with intermediate financial accounting. There is a close connection between cost accounting and intermediate financial accounting.

3. Study guides. In addition to summarizing the learning methods and the content and system of the textbooks, the course study guide also puts forward the learning objectives and requirements chapter by chapter, lists the main content and tutorials, lists the noun concepts and review thinking questions.

4. Do exercises. Cost accounting is a highly technical course, and doing exercises is an important part of mastering the basic theories and methods of cost accounting, and it is also an important means to check the quality of learning and consolidate the content learned.

1. Learn cost accounting on the basis of basic accounting. The content of cost accounting includes the basic theories and methods of cost accounting. These theories and methods are the specific application of the basic theories and basic methods of accounting in cost accounting in basic accounting.

2. Learn cost accounting in connection with intermediate financial accounting. There is a close connection between cost accounting and intermediate financial accounting.

3. Study guides. In addition to summarizing the learning methods and the content and system of the textbooks, the course study guide also puts forward the learning objectives and requirements chapter by chapter according to the chapters of the textbooks, lists the main content and tutorials, lists the concepts of noun differences and review questions.

4. Do exercises. Cost accounting is a highly technical course, and doing exercises is an important part of mastering the basic theories and methods of cost accounting, and it is also an important means to check the quality of learning and consolidate the content learned.

One. To understand the requirements for costing.

1.The combination of calculation and management is considered to be effective.

2.Correctly delineate the boundaries of expenses.

3.Correctly determine the valuation and value carry-forward method of property and materials.

4.Do a good job of all basic work.

5.Adapt to production characteristics and management requirements, and adopt appropriate cost calculation method 2. Accounting of the cost of various elements (pay attention to the cost elements and their division, and the accounting of material and labor costs) three.

There are five accounting methods for auxiliary production costs (direct allocation, sequential allocation, cross-allocation, planned allocation, and algebraic allocation). Learn about the pros and cons of each, their applicability, and the differences between them).

Four. Accounting of manufacturing costs (direct credit, actual distribution rate method, predetermined allocation rate method (also called annual plan allocation rate method), cumulative allocation rate method).

Five. The distribution of production expenses between finished products and products in progress (in the product cost not calculation method, in the product cost according to the fixed number method, in the product cost according to the direct material method, in the product cost according to the finished product cost method, fixed cost method, fixed proportion method and monthly output method).

Six. Product costing methods (variety method, batch method, and step-by-step method) can basically be done by mastering these.