What is cost accounting? What needs to be done?

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

The scope of this question is a bit broad. Cost accounting is the accounting that accounts for the cost of products in a company. Each company has different accounting requirements for product costs, and the work content of cost accounting is also different.

Generally speaking, if the company sets a standard cost, it needs to have a special person to set the standard cost of the product, and calculate the actual cost against the standard, and analyze and allocate the difference between the two. If the company only has actual cost accounting, then it only needs to account for the actual cost of the product. The specific accounting methods are complicated, so you have to take this book and gnaw it slowly, one or two sentences are not clear.

It should be noted that there are many accounting methods, and each company will choose the method that suits it for accounting. In short, cost accounting is a bit technical in accounting.

Literally, it means costing.

The accounting cost should be based on the situation of the enterprise to see what kind of accounting method is suitable.

Then you need to know the steps of costing.

Cost accounting is based on commodity economic conditions, in order to obtain the total cost of products and unit costs and accounting for all production costs and expenses of accounting activities, modern cost accounting is to overcome the distortion of accounting information caused by inflation caused by price changes, in the case of price changes, the current cost of assets as the measurement attribute of the relevant accounting objects to confirm, measure and report the procedures and methods, it is to use currency as the main unit of measurement, for the cost of relevant economic entities in the process of product production and operation. , decision-making, control, accounting, analysis and assessment of value management activities.

Modern cost accounting is a new type of accounting theory developed on the basis of inheriting traditional cost accounting, which is the extension and expansion of traditional cost accounting in the environment of price changes, effectively combines 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.

The function of cost accounting refers to the role that cost accounting can play in the process of production and operation as an economic management activity. Because modern cost accounting is closely integrated with management, it actually encompasses all aspects of cost management. The main functions of modern cost accounting are:

Cost**, cost decision, cost planning, cost control, cost accounting, cost analysis and cost assessment.

Cost accounting is an accounting method that aims to determine and record the cost of a product or service. It has the following important significance:

1.Decision Making: Cost accounting provides information about production costs and sales revenue, which helps management make informed decisions when developing production and sales strategies.

2.Cost control travel: Cost accounting provides information about the cost of production, which helps management to monitor and control costs.

3.Tax planning: Cost accounting provides information about costs and revenues, which can help taxpayers plan for their tax payments.

Decision support: Cost accounting provides information about costs, revenues, and profits, which helps management stay on top of its weight when making important decisions.

The object of cost accounting refers to the content of cost accounting reflection and supervision, and to do a good job in cost accounting, it is necessary to correctly divide the cost boundaries of the following five aspects: 1. Correctly divide the boundaries of whether the cost of products and period expenses should be included 2. Correctly divide the boundaries of production expenses and period expenses 3. Correctly divide the cost boundaries of each month 4. Correctly divide the cost boundaries of various products 5. Correctly divide the cost boundaries of finished products and products in progress.

Through a series of aggregation and distribution, cost accounting allocates the cost in the production process to each product, prepares a cost plan, and provides a basis for enterprise to carry out cost management in a prudent and prudent manner, and at the same time facilitates the control of various expenses and continuously reduces costs.

The meaning of cost accounting lies in the meaning of cost.

When do you need the cost? 1. When pricing, the basis of pricing such as cost-plus pricing method. 2. When calculating the sales volume of capital protection, 3. When evaluating the performance of various departments of the company, 4. When the management makes relevant investment decisions or business decisions, for example, if the product produced is a large loss, should it be discontinued?

Should co-products continue to be produced after **? How to Accept Special Orders... Something like that.

All of them cost money.

The cost accounting is as follows:

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.

It is a value management activity that takes currency as the main unit of measurement and carries out **, decision-making, control, accounting, analysis and assessment of the cost of relevant economic entities in the process of product production and operation.

Modern cost accounting is a new type of accounting theory developed on the basis of inheriting traditional cost accounting, which is the extension and expansion of traditional cost accounting in the environment of price changes, effectively combines 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.

Cost accounting is a process of estimating, tracking and controlling the cost of products and services.

Cost accounting is a process of estimating, tracking and controlling the cost of products and services.

The meaning of cost.

Cost is a product of the commodity economy, an economic category in the commodity economy, and a major component of commodity value.

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.

Different economic environments, different industry characteristics, have different understandings of the connotation of cost. However, the economic content of cost can be summed up in two common points: first, the formation of cost is aimed at a certain goal, which can be tangible products or intangible products, such as new technologies and new processes; It can also be a service of some kind, such as education, the service goal of the health system.

Second, the cost is the cost incurred to achieve a certain goal, and the expenditure without a target is a loss, which cannot be called a cost.

The content of cost accounting.

Modern cost accounting broadens the connotation and extension of traditional cost accounting, which involves a wide range of content, in the current consensus of China's accounting community, the basic content of modern cost accounting is: cost, cost decision-making, cost planning, cost control, cost accounting, cost analysis, cost assessment, cost inspection.

How to arrange and use the above-mentioned resources, we must plan the investment and use of resources according to the tasks of enterprise production and operation, and measure the efficiency and effectiveness of these resources after they are put into use, which requires careful observation and analysis of the surrounding environment of the enterprise and the internal situation of the enterprise, fully grasp the correct information, and improve the intelligence system is the basis for formulating the cost plan.

The object of cost accounting refers to the content of cost accounting reflection and supervision, and to do a good job in cost accounting, it is necessary to correctly divide the cost boundaries of the following five aspects: 1. Correctly divide the boundaries of whether the cost of products and period expenses should be included 2. Correctly divide the boundaries of production expenses and period expenses 3. Correctly divide the cost boundaries of each month 4. Correctly divide the cost boundaries of various products 5. Correctly divide the cost boundaries of finished products and products in progress.

Through a series of aggregation and distribution, cost accounting allocates the cost in the production process to each product, prepares a cost plan, provides a basis for enterprise to carry out cost management in a planned manner, and at the same time facilitates the control of various expenses and continuously reduces costs.

The meaning of cost accounting lies in the meaning of cost.

When do you need the cost? 1. When pricing, the basis of pricing such as cost-plus pricing method. 2. When calculating the sales volume of capital protection, 3. When evaluating the performance of various departments of the company, 4. When the management makes relevant investment decisions or business decisions, for example, if the products produced are at a loss, should the production be stopped?

Should co-products continue to be produced after **? How to Accept Special Orders... Something like that.

All of them cost money.

<> cost accounting is a value management activity that takes currency as the main unit of measurement to carry out the cost consumption of relevant economic entities in the process of product production and operation. Cost accountants should assist relevant departments in formulating management plans and managing the company's operations, making long-term or scientific decisions, and formulating favorable cost control, reducing the cost of goods and improving the quality of goods.

The basic work of cost accounting includes the following five aspects: 1. Responsible for the record of enterprise cost transactions; 2. Formulate a settlement suitable for the enterprise**; 3. Improve the system of inventory measurement, acceptance, return and inventory; 4. Implement effective measures for the management of cargo quotas; 5. Follow the scientific and perfect internal control system.

Cost accounting is a discipline that studies the theory and method of cost accounting in the process of reproduction or key, and is a branch of accounting. Cost accounting is based on financial accounting and docking with management accounting, which is a course that studies the basic theories, basic skills and basic methods of enterprise cost and expense management with cost as the object, and is also a bright Zen course that is closely related to practice, strong practicability and strong operability.

Cost accounting takes cost accounting as the main line, introduces the basic theories and methods of cost accounting, and covers the general theory, the principle of product cost accounting, the collection and allocation of factor expenses, the collection and distribution of comprehensive expenses, the distribution of production expenses between finished products and products, the basic methods and auxiliary methods of product cost calculation, and the preparation and analysis of various cost statements.

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

Among them, 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. Without cost accounting as a foundation, management accounting will become a source of water, a tree without roots, and will become a castle in the air and cannot exist.