Problems in enterprise cost accounting are urgently needed!!!

1. The importance of cost accounting, that is, the impact on the current efficiency of the enterprise.

2. The role of cost accounting.

3. The main problems in cost accounting.

1) The accounting method does not conform to the actual situation of the enterprise.

2) The distribution of cost differences is unreasonable.

3) The cost measurement is untrue and incomplete. There is a phenomenon that should be advanced but not entered, or should not be entered.

4. Opinions or measures to improve cost accounting.

Borrow: Cost of main business.

Principal business tax and surcharge This is a year-end carry-forward of the original 05 balance on the credit side.

Management fees. Credit: Profit for the year.

Borrow: Profit for the year.

Credit: Income from Main Business This is the year-end carry-forward of the 05 balance in the debit account.

Finance Expenses. Debit: Profit for the year This is the year-end profit distribution for the account where the balance of 05 is credited: Profit distribution Undistributed profit.

Debit: Profit Distribution Undistributed Profit This is the year-end profit distribution for accounts where the balance of 05 is debited.

Credit: Profit for the year.

In the end, the balance of ( is used for the final distribution, such as: proportional distribution to each ** east.

1. Marketing method of depreciation of fixed assets.

2. Determination of cost accounting methods.

3. Carry-over of finished products.

4. The cost of finished products and the aggregation between products.

5. Relevant provisions on the division of cost accounting objects.

6. The use of computer technology in cost accounting.

7. Accounting assessment and incentive mechanism.

Costing is the first calculation of the cost of the finished product.

Collect the production expenses of the current period (separately by product), and then distribute the production expenses between the finished products and the products;

The finished product is transferred to inventory goods (finished goods), and then the cost of goods sold is calculated by the number of units sold and the unit cost.

Of course, it is necessary to choose a large manufacturing company with multiple steps and products to write.

Because such a company can find problems, there is room for the subject to play the hungry brother.

The information that needs to be collected is:

Output, income, waste macro slag product information.

Accounting methods of the company.

The flow of the transfer of statistical data.

Problems reflected by the rotten attack department in the enterprise: such as difficult inventory counting, inaccurate measurement, untimely data, incorrect statistics of semi-finished products and finished products in production, provisional estimation problems, etc.

Of course, it is necessary to choose a large multi-step production enterprise to write, precisely because the production process is complex, the process is many, the product is miscellaneous, and the existing problems may be more, otherwise a single product, the manufacturing process is simple, and there is nothing to write about.

What information needs to be collected?

Collect the production and sales of the past year, waste statistics, production process, inventory discrepancies and treatment, related cost accounting methods, cost control and other aspects of the data, cost calculation sheet, ERP material code, BOM, standard stove cost and differential conduction analysis, etc.

There is no problem with the above calculation method, but I don't know if you have other products and products in progress, if the wages and manufacturing expenses incurred are directly attributed to the product, then there is no problem, otherwise you have to consider the issue of apportionment.

1) Direct wages and direct materials are generally directly measurable.

2) The manufacturing cost is apportioned between the finished products, generally according to the proportion of working hours or the proportion of wages, as for which one to use, it depends on the accounting basis of the enterprise, because the basis of the apportionment calculation is the original statistical records of the workshop.

3) The manufacturing cost is apportioned between the finished product and the product, and there are many methods, but the approximate output is generally used, so that it can be calculated with the same caliber as the finished product.

Reasonable losses in the production process have been included in the cost in the cost accounting and do not need to be accounted for separately. It is recommended that the loss be counted separately (irrelevant to accounting treatment), the purpose is to assess whether the loss in the production process is reasonable, if the enterprise has a standard loss quota, it can be used as the basis for assessment.

Calculate the cost variance rate first:

The difference in material cost in this month = (the difference in the cost of materials in the balance at the beginning of the month + the difference in the cost of materials in the current month) (the planned cost of the materials in the balance at the beginning of the month + the planned cost of the materials in the current month) x 100%.

Material cost difference rate in March = (-300 + 4300) (24000 + 176000) x 100% = 4000 200000x100% = 2%.

The difference in the material cost to be borne by the materials issued this month is 150,000x2%=3,000 yuan.

Material cost variances"The credit balance at the beginning of the month is 300 yuan, and the overrun difference of the income materials this month is 4,300 yuan.

Material cost overrun variance should be = +4300 (debit) -- material cost variance = -300 + 4300 = 4000;

Planned cost of raw materials ·=24000+176000=200000 Material cost variance rate = 4000 200000*100%=2%;

The difference in the cost of materials that should be borne by Hulu this month is (150,000*2%=3,000 yuan).

Cost accounting is due to the different production of enterprises, the choice of calculation method -

The cost accounting procedure is generally divided into the following steps: (1) Review of production expenses. The various production expenses incurred should be strictly reviewed in accordance with the relevant systems and regulations of the state, the competent department at a higher level and the enterprise, so as to stop or investigate the economic responsibility for the expenses that do not comply with the system and regulations, as well as all kinds of waste and losses.

2) Determine the cost calculation object and cost item, and open the product cost account. The production type of the enterprise is different, the requirements for cost management are different, the cost calculation object and the cost item are different, according to the characteristics of the production type of the enterprise and the requirements of cost management, the cost calculation object and the cost item should be determined, and the product cost account should be opened according to the determined cost calculation object.

3) Carry out the allocation of factor costs. Summarize the various factor costs incurred, prepare a distribution table of various factor costs, and allocate them according to their use and include them in the relevant production cost detailed accounts. The directly credited expenses that can confirm the consumption of a certain cost calculation object, such as direct materials and direct wages, should be directly recorded in the "production cost - basic production cost" account and its related product cost details; If an expense cannot be recognized, it should be collected and allocated according to the place or purpose for which it is incurred, and shall be credited to the comprehensive expense account of "manufacturing expenses", "production costs - auxiliary production costs" and "waste loss" respectively.

4) Carry out the allocation of comprehensive expenses. At the end of the month, the comprehensive expenses recorded in the accounts of "manufacturing expenses", "production costs - auxiliary production costs" and "scrap losses" are allocated using a certain allocation method, and are recorded in the "production costs - basic production costs" and related product cost details.

5) Divide the cost of finished products and the cost of products in progress. Through the allocation of factor costs and comprehensive costs, the allocation of various production expenses and the production expenses incurred have been collected in the "production cost - basic production cost" account and the relevant product ledger. In the absence of a product, the production expenses collected in the product cost sub-ledger are the total cost of the finished product; In the case of in-progress products, it is necessary to divide the production expenses collected in the product cost sub-ledger between the finished product and the month-end product according to a certain division method, so as to calculate the cost of the finished product and the month-end product cost.

6) Calculate the total cost and unit cost of the product. Under the variety method and batch method, the cost of the finished product calculated in the product cost ledger is the total cost of the product; Under the step-by-step method, the total cost of the product can be calculated by carrying forward or summarizing in parallel according to the cost details of each production step. The unit cost of the product can be calculated by dividing the total cost of the product by the quantity of the product.