On The Role Of Cost Accounting In Small And Micro Enterprises

In the process of modern cost management, forecasting, decision making, analysis, control and accounting are all inseparable. In the prediction and decision making, we should carry out the cost analysis, study the data before the enterprise accounting, and calculate the data is also the basis of all other links. The role of cost accounting and cost control in small and micro enterprises is as follows:

Find customer profit contribution. Cost analysis has a very important function that we can find the profit contribution of different customers to small and micro enterprises (including profit margins and profit margins). Because the profit margins of products and the weighted average profit margins of customers are different, small and micro enterprises should constantly screen and develop valuable products and customers, and provide better products and services for such customers, so as to get maximum profits and profits.

Establish a reference for business assessment. The incentive level of market competition forces small and micro enterprises to set up a number of indicators to assess the performance of salesmen, and business quality indicators should be one of them. So-called Business quality That is, the planned gross profit of the product (the difference between the transaction price and the planned cost price of the product). But we can not simply blame the salesperson for the real cost of the product. With transparent, fair and operable business standards, the business orientation of salesmen can be properly guided, so that small and micro enterprises can reduce business risks.

Small and micro enterprises can improve their cost accounting by implementing effective cost accounting and cost control methods. Profit margin To reduce the risk of enterprise business, and urge enterprises to pay more attention to cost control, mobilize the enthusiasm of middle managers and employees, so as to promote the sustained and stable development of enterprises. Cost accounting is an important step to strengthen the cost management of small and micro enterprises. Cost accounting and cost control have an impact on the profit policy, turnover policy and structural policy of enterprises, and thus affect the investment returns of enterprises.

(1) cost control is the core link of modern cost management. With the modernization of enterprise management, the cost management must also be modernized. Modern cost management includes seven links, namely cost prediction, cost decision, cost plan, cost accounting, cost control, cost analysis and cost check. These seven links are closely linked and mutually promoted, forming the whole process of modern cost management.

(2) cost control It is the key to improve economic efficiency and enhance the competitiveness of enterprises. Cost is a comprehensive value index reflecting the occupancy and consumption of human, material and financial resources. The enterprise controls the cost and controls the occupation and consumption of manpower, material resources and financial resources, and also controls the formation process of product cost.

(3) cost control is an important means to improve the production and operation management of enterprises. Product cost is a comprehensive index reflecting the quality of the work of an enterprise. Whether the enterprise's investment and production management decisions are correct, whether the product design and technological level are high, whether the production plan and organization work is scientific, and whether the material management and personnel arrangement are reasonable. The quality of equipment will directly affect the rise and fall of cost level. At the same time, cost control also has a negative effect on the management of enterprises. Through the supervision and control of costs, we can find out all kinds of malpractices in the management of enterprises and waste in the production process, make timely remedial measures, reduce waste, reduce costs and improve management level. Therefore, cost control should be the center of enterprise management.