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Several Commonly Used Methods Of Checking Financial Cost Accounting Of Enterprises

2014/2/22 18:09:00 109

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Enterprise Management Financial Management Cost Accounting

the commonly used methods of enterprise financial accounting cost are as follows: 
 strong > 1, < a href= "http://www.91se91.com/news/index_c.asp" > variety law < /a > /strong > /p >
 (1) definition: a cost calculation method based on product variety as object of cost calculation. 
 (2) cost object: the cost object of variety method is: product variety. In practical work, we can apply the cost object under "variety law" to product category, product variety, product variety specification. 
 (3) calculation method and main points: the main points of application of the cultivar method in practical work are: setting up production cost ledger and costing sheet with "variety" as the object; using the "accounting period" in the cost calculation period; collecting and distributing the expenses based on "varieties"; and carrying out the cost analysis with the "variety" as the main object. 
 (4) application scope: variety method is suitable for large number of large scale, single step production enterprises. Such as power generation, extractive industry and management only require the enterprises to check the final products. 
 2, batching method 
 (1) definition: < < a href= "http://www.91se91.com/news/index_c.asp > > product batch < /a > as a cost calculation method of object of cost calculation. 
 (2) cost object: product "batch". Batch method is a very general method of cost calculation. In practice, there are "batch number" and "batch" definition. The cost object can be determined according to the following ways: product variety, batch number, pharmacy and other enterprises' batch number and customer order under the batching actual valuation method in inventory accounting, that is, the method of calculating the cost according to the customer order, the "/p" of other enterprises' needs and self definition.
 (3) calculation method and main points: the application points of the variety law in practical work are as follows: with the batch number and batch as the object of cost calculation, the production cost ledger and the cost calculation sheet are set up. In the cost calculation period, the "construction period" is generally adopted. There is usually no distribution of production costs between finished products and products. If the production cost is finished, the quota method should be adopted between the products and the products. 
 (4) scope of application: single, small batch production enterprises, enterprises organized according to customer orders, and therefore also known as "order method" 
P > 3 and step method /p >
 (1) definition: taking product production stage and "step" as a href= "http://www.91se91.com/news/index_c.asp" > cost calculation < /a > object, a method of calculating cost. 
 (2) cost object: step by step method is also generalized. In practical work, there are abundant, flexible and specific connotation and application mode. Step by step "step" can be defined as the following "step" meaning in practical application: the Department is to calculate and assess the "departmental cost", workshop, process, specific production, processing stage, work center, and the random combination of the above conditions. 
 (3) calculation method and main points: compared with other methods, the step by step method is very different in the specific calculation method and method, mainly because it is calculated according to the production processing stage and steps. 
 under the step-by-step method, there are a series of specific calculation procedures, methods and meanings. In the process of step by step cost accounting, there are generally the following points: according to "step" as the object of cost calculation, collecting cost, calculating cost and cost calculating period, the "accounting period" method is usually adopted. At the end of the period, there are usually finished products in the current period, and the end products are in the end. 
 (4) scope of application: a large number of enterprises with large number of steps and stages; the management requires that the cost be calculated according to the production stages, steps and workshops; metallurgy, textile, paper making enterprises, and other large quantities of large production enterprises. 
 4, classification .
 (1) definition: taking product class as the object of cost calculation, collecting cost and calculating cost. 
 (2) cost object: the cost object of the classification is the product "class". In practical work, it can be defined as the product natural category and the product category required by management. 
 (3) calculation method and main points: the main points of the cost accounting method under the classification method can be summarized as follows: with the product class as the object of cost calculation, the cost calculation sheet is set up; the cost calculation method of the product class is the same as the "variety"; after the cost of a "class product" is calculated, the cost is calculated according to the following method to calculate the cost of the variety; a product is selected as a "standard product"; the conversion system of other products and standard products is defined; and the cost of the "products" is calculated to the cost of the products of the specific product according to the proportion of the conversion system. 
 (4) scope of application: classification is suitable for enterprises whose products and specifications are various and can be classified according to certain standards. Such as shoe factories, rolling mills, etc. 
 5, ABC cost method /p >
 since 70s, the activity based costing (ABC) has been studied in some developed countries. Now, it has been adopted by many countries. It is a way of making indirect costs such as manufacturing costs not according to the traditional method of collecting and assigning objects in the workshop. It is a method of collecting and distributing the cost by "homework". It can allocate indirect expenses more reasonably and make the calculation of cost more reasonable. Because it is only a way of distribution of indirect costs, enterprises should actually use other basic accounting methods together. 
 cost management system can meet the choice of various calculation methods of enterprise cost accounting. However, due to the many specific and special requirements of cost accounting of various enterprises, the randomness of some enterprises is relatively large.