Enterprises can improve profitability, enhance product competitiveness and expand market share by reducing costs. Cost control is the art of spending money, not saving money. How to spend every penny and use every resource of the enterprise in the most needed place is a difficult problem faced by China enterprises in the new era of commercial competition ... It is aimed at the operating status and management characteristics of small and medium-sized enterprises and used for daily cost management of enterprises. Conceptually, it mainly includes the following goals: 1, learning the internal structure of cost, establishing a strong cost consciousness and the goal of continuous improvement; 2. Learn how to reflect the operating conditions of enterprises through cost analysis, and learn to integrate cost management into the whole process of enterprise management; 3. Establish a full-staff, all-round and whole-process responsibility cost management system to prevent cost management from being divorced from enterprise management and provide a basis for enterprise decision-making; 4. Master the methods and technologies such as the selection of cost management methods, the formulation of cost management processes, and the evaluation of control effects; 5. Learn the strategic thinking mode of cost management, implement the practical operation steps of enterprise cost management, and grasp the key points and important issues in the process of cost management with case analysis; 6, learn how to effectively reduce the cost of enterprises, and use these technologies and methods in the work to reduce the cost for enterprises;

Enterprise cost content module-goals and responsibilities of cost accounting and management 1, goal setting of cost management 2, job responsibility design of cost management 3, basic work overview of cost management module-enterprise business process/production process/business cycle decomposition and analysis 1, enterprise production and operation process analysis 2, financial performance of resource consumption in enterprise business process 3, Key point analysis module 3: classification and definition of cost items 1, design of cost account system 2, definition and design of cost center 3, reference pattern analysis module 4: selection and determination of cost management method 1, design of standard cost system 2, selection skills of inventory accounting method 3, decomposition of cost responsibility and connection of budget system 5: analysis of key points and difficulties of cost management/ Kloc-0/, Seven Common Wastes Analysis and Solutions of Enterprises II: Analysis and Control of Quality Cost Items III: Decomposition and Control of Marketing Cost Items IV: Control Module VI: Procurement Cost Management 1, Business Analysis of Enterprise Procurement Links II: How to Reduce Procurement Costs by Optimizing Supply Chain? 3. Standardized design module of enterprise procurement process: capital cost management: 1, inventory management: clearing inventory backlog: 2. Accounts receivable management: 3. Foreign exchange risk analysis and control module: tax planning techniques's contribution to cost reduction: 1, enterprise tax-related business and enterprise tax burden analysis: 2. Contribution of income tax planning to cost management: 3.

Comparison between cost accounting of public institutions and cost accounting of enterprises: accounting of public institutions I. Assets

Current assets: cash, bank deposits, notes receivable, accounts receivable and prepayments, and inventory.

Non-current assets: foreign investment, fixed assets and intangible assets.

(1) cash

(The accounting principles are the same as those of administrative units, except that the corresponding subjects should use the accounting subjects of public institutions. )

(2) Bank deposits

(The accounting principles are the same as those of administrative units, except that the corresponding subjects should use the accounting subjects of public institutions. )

(iii) Accounts receivable

1. Appraisal: (total price method)

The amount of cash discount deducted at the end of the period shall be taken as the entry amount of "accounts receivable".

Cash discounts offset the corresponding income.

2. Accounting:

Example 1: A public institution1sold a batch of goods of 65438 on October 6th, with a profit of 10000 yuan. According to the contract, the money will be received before June 6th 1 1/20, and the cash discount terms are 2/ 10, 1/20.

Debit: accounts receivable -XX 10000

Loan: operating income 10 000.

10 received the payment from the other party on June 5438+05, with a 20% discount, and actually received 9 800 yuan.

Debit: Bank deposit 9 800

Operating income 200

Credit: accounts receivable -XX 10000

(4) Notes receivable

1. Classification: including commercial acceptance bills and bank acceptance bills.

2. Accounting:

(1) Upon receipt of bills: debit: bills receivable (recorded at face value)

Loan: operating income

(2) When the bill matures: debit: bank deposit (according to the money actually received).

Credit: Notes receivable (at face value)

Operating expenses -—X X (at interest)

(3) When discounting bills: debit: bank deposit (according to the money actually received).

Credit: Notes receivable (at face value)

Operating expenses -—X X (by difference)

3. Note: "Notes Receivable Memorandums" should be set up for each note.

Register in detail.

(5) prepaid accounts (prepaid business units can also advance.

Payment is directly credited to the "accounts payable" account.

Debit, do not open this account. )

(6) Other receivables (set detailed accounts according to other receivables and the name of the debtor's unit or individual)

(7) Materials

1. The procurement, transportation and storage of materials are the same as those of administrative units.

2. The difference with administrative units

(1) Scheduled price: non-self-use: excluding tax.

general taxpayer

Purchase price for personal use:

Tax-included price of small-scale taxpayers in public institutions

Freight and miscellaneous expenses

Administrative unit: the purchase price includes tax (freight and miscellaneous expenses are listed as "expenditure")

(2) subjects:

Organization: materials

Administrative unit: inventory materials

(viii) Foreign investment

1. Classification: bond investment, stock investment and other investments.

2. Form: currency, physical objects (including materials and fixed assets) and intangible assets.

3. Valuation: recorded according to actual expenditure, appraisal price or negotiation price.

4. Accounting: conduct secondary accounting by investment category.

Three-level accounting is carried out according to the investment type and object.

(1) Monetary investment:

Borrow: foreign investment -—X X (according to actual expenditure)

Loans: bank deposits

Borrow: public fund-general fund

Loans: public funds-investment funds

(2) Investment in intangible assets:

Borrow: foreign investment -—X X (at the appraised price or the agreed price)

Loans: intangible assets (at cost)

Borrowing/lending: Public Offering of Fund-investment fund (according to the difference between borrowing and lending)

Borrow: public fund-general fund (at the cost of intangible assets)

Loans: public funds-investment funds

(3) Investment in fixed assets:

Borrow: foreign investment -—X X (at the appraised price or the agreed price)

Loans: public funds-investment funds

Borrow: fixed fund

Loan: fixed assets -—X X (at the cost of fixed assets)

(4) Material investment:

Taxpayer: Borrow: Foreign investment (at the appraised price or the agreed price).

Loan: materials (excluding tax cost)

Taxes payable-VAT payable (output tax)

Borrowing/lending: Public Offering of Fund-investment fund (according to the difference between borrowing and lending)

B Borrow: public fund-general fund (excluding tax according to the materials)

Loans: public funds-investment funds

Small-scale taxpayer: loan: foreign investment (at assessed price or agreed price)

A is changed to: loan: materials (including tax cost)

Borrowing/lending: Public Offering of Fund-investment fund (according to the difference between borrowing and lending)

B unchanged: borrow: public fund-general fund (according to the cost of materials including tax)

Loans: public funds-investment funds

(5) Investment transfer:

Debit: Bank deposit (according to the amount actually received)

Loan: foreign investment -—X X (at book cost)

Loan: Other income (according to the difference between loan and loan)

Borrow: public fund-investment fund (according to the book cost of foreign investment)

Loans: public funds-general funds

(6) Obtaining investment income:

Debit: bank deposit

Loans: other income

(ix) Fixed assets: (differences from administrative unit accounting)

1. There are three sources of funds for purchasing fixed assets:

Purchase with business funds: column "business expenditure-public expenditure"

Institutions: purchased with special funds: listed as "expenditure of special funds"

Purchase with special funds: list "special funds-repair and purchase funds"

Administrative unit: listed as "expenditure-recurrent expenditure/special expenditure"

2, the cost of cleaning up the fixed assets:

Administration: "Expenditure" column

Business: Debit "special fund-repair purchase fee"

3. Income from clearing fixed assets:

Administration: "Other income" column

Business: listed as "special fund-repair and purchase fund" credit.

4. Disposal of self-made fixed assets:

Management: "Temporary Payment" column

Business: "Other receivables" column

(10) Intangible assets

1. Category: including patent right, trademark right, land use right and non-patent.

Technology, copyright, goodwill, etc.

2. Pricing: According to actual cost.

3. Accounting:

Buy: borrow: intangible assets

(1) Obtaining loan: bank deposit.

Self-development: loans: costs and expenses

(2) Amortization:

If internal cost accounting is not implemented, it will not be amortized at ordinary times and will be included in the transfer and sale at one time.

Operating expenses.

If internal cost accounting is implemented, the operating expenses shall be amortized by installments within the validity period.

(3) investment; (See Accounting for Foreign Investment)

(4) Transfer:

There is no internal cost accounting: income is included in business income and cost is included in business.

Expenditure.

Internal cost accounting: income is included in operating income and amortized cost is included.

Operating expenses.

Two. Liabilities: loans, accounts payable, notes payable and other payables.

Payment, budget payable, financial account payable.

(1) Borrowing money

1. Get a loan: borrow: bank deposit.

Loan: borrow money

2. Repaying the principal: borrowing money: borrowing money.

Loans: bank deposits

3. Interest treatment:

Direct payment: debit: business/operating expenses

Loans: bank deposits

Monthly withholding, due payment:

Debit: business/operating expenses

Credit: other payables

(2) Notes payable

1. When issuing bills:

Borrow: materials, etc

Credit: Notes payable (face value)

2. When the bill expires and the fare and interest are paid:

Debit: Notes payable (par value)

Operating expenses -—X X (interest)

Loan: Bank deposit (actually paid)

(3) Accounts payable

Determination of posting time:

When the goods arrive at the same time as the invoice bill: after the goods are accepted and put into storage, they will be recorded according to the amount of the invoice bill.

When the goods arrive but the invoice bill does not:

Copy the list of materials and commodities separately; And according to the temporary valuation records.

At the beginning of next month, make the same entry in red letters and urge it back so that it can be handled according to normal procedures next month.

(4) Accounts received in advance (units with less business in advance can also directly credit the accounts receivable account without this account. )

(5) Other payables

(vi) Budget payable

(The accounting principle is the same as that of the administrative unit, except that the corresponding subjects should use the accounting subjects of public institutions).

(7) Financial payables.

(The accounting principle is the same as that of the administrative unit, except that the corresponding subjects should use the accounting subjects of public institutions).

(8) Taxes payable

1, VAT:

2, business tax, resource tax, urban construction tax, education surcharge:

Debit: sales tax

Loan: Taxes payable -XX Taxes payable

Other payables-education surcharge payable

3. Income tax: debit: balance distribution-income tax payable.

Loan: Taxes payable-Income tax payable

4. Property tax, vehicle and vessel use tax and land use tax:

Debit: business expenditure/operation

Loan: taxes payable -X taxes payable.

5. Stamp duty: debit: business expenses/operating expenses.

Loans: bank deposits

Three. Income (see year-end transfer business)

Financial subsidy income:

Superior subsidy income:

Business income:

Operating income:

Contributions of subsidiaries:

Allocation of special funds:

Other income:

Infrastructure appropriation income:

Four. Expenditure (see year-end transfer business)

Operating expenses:

Operating expenses:

Special fund expenditure:

Expenditure paid to superiors:

Carry-over of self-raised infrastructure:

Allocate funds:

Allocation of special funds:

Subsidies to affiliated units:

Sales tax:

Verb (abbreviation of verb) net assets (see year-end transfer business)

Balance business balance

Operating balance

Commercial fund

Fund fixed fund (see fixed assets accounting)

Special fund

Six, year-end transfer business (see textbook P258 for data)

1, carried forward to non-operating income at the end of the year.

Debit: Finance subsidy income 2.4 million.

Superior subsidy income 100 000

Business income 425 000

Contribution of affiliated units120,000

Other income 40,000

Credit: business balance of 3 085 000.

2. Non-operating expenses are carried forward at the end of the year.

Debit: Business balance is 2.859 million.

Loan: Allocate 500,000 yuan.

Business expenditure was 2.239 million.

Paid 50 thousand to the superior.

Subsidize the subordinate unit 70,000 yuan

3. Transfer the credit balance of business balance to balance distribution.

Debit: business balance of 226 000.

Credit: balance distribution 226 000

4. Operating income carried forward to the end of the year.

Debit: operating income 105 000.

Loan: operating balance 105 000.

5. Operating expenses carried forward at the end of the year.

Debit: Operating balance is 50,000.

Loan: The operating expenses are 50,000 yuan.

6. Transfer the credit balance of the operating balance to balance distribution.

Debit: Operating balance of 55,000.

Credit: balance distribution of 55,000 yuan

7. Calculate the income tax payable. (5 500×27% = 14 850)

Debit: balance distribution-income tax payable 14 850

Loan: taxes payable-income tax payable 14 850

8. Withdraw the employee welfare fund according to 40% of the after-tax balance.

(28 1 000- 14 850)×40%= 106 460

Debit: Balance Distribution-Withdrawal of Special Fund 106 460

Loan: special fund-employee welfare fund 106 460

9. Transfer undistributed balance to public fund.

(28 1 000- 14 850- 106 460)= 159 690

Debit: Balance Distribution-Operating Fund 159 690

Loan: public fund-general fund 159 690

10, this unit has completed the special revenue and expenditure carried forward (subordinate units have not yet completed it)

Debit: the special appropriation is 400,000 yuan.

Loan: the special expenditure is 400,000 yuan.

Seven. Compilation of accounting statements

(1) Balance sheet: (see attached table)

1, year-beginning number: year-end number, which is filled in according to the year-end number of general ledger accounts carried forward to this year after last year's final accounts.

2. Period-end number: filled in according to the period-end balance of general ledger accounts of each project in the reporting month.

3, "notes receivable" project, according to the ending balance of undergraduate course. This item does not include the bills receivable discounted by the company to the bank, but the discounted bills should be explained in the notes to the statement.

4, "accounts receivable" project, according to the "accounts receivable" account of the relevant details of the final debit balance of the total column. If there is a debit balance in the related subsidiary ledger of advance receipts, this item should be filled in. If there is a credit balance in the accounts receivable subsidiary ledger, it should be removed and included in the advance accounts.

5, "prepaid accounts" project, according to the "prepaid accounts" account of the relevant details of the final debit balance of the total column. If there is a debit balance in the relevant subsidiary ledger of accounts payable, this item should be filled in. If there is a credit balance in the related subsidiary ledger of "Prepayments", it should be excluded and included in the "Accounts Payable" item.

6, "accounts payable" project, according to the "accounts payable" account related details of the final credit balance of the total column. If there is a credit balance in the relevant subsidiary ledger of the "Prepaid Account" subject, this item should be filled in. If there is a debit balance in the relevant subsidiary ledger of accounts payable, it should be removed and included in the prepayment item.

7, "accounts received in advance" project, according to the "accounts received in advance" account of the relevant details of the final credit balance of the total column. If there is a credit balance in the relevant subsidiary ledger of accounts receivable, this item should be filled in. If there is debit balance in the related subsidiary ledger of "accounts received in advance", it should be removed and included in the item of "accounts receivable".

8. In addition to the above items, other items in the table can be directly filled in according to the ending balance of the corresponding general ledger account.

9. When preparing the summary balance sheet, the corresponding accounts between the superior and the subordinate should be written off first, and then summarized and reported step by step. The subjects corresponding to the upper and lower levels are as follows: the subjects of allocating funds by the superior unit, allocating special funds and subsidizing the subordinate unit correspond to the subjects of financial subsidy income, allocating special funds, subsidizing the income of the superior unit and paying expenses to the superior unit respectively.

(two) income and expenditure table (see table)

1, number of this month: filled in according to the total amount of each collection and branch account this month. (If the income account has debit amount, it is ")"; The expenditure account has a credit amount, which is also a "-"item. In the preparation of the annual report, it should be changed to "the number of the previous year", and the cumulative actual number of the previous year should be filled in)

2. Cumulative amount of this year: filled in according to the ending amount of each collection and branch account in the current balance sheet. (Since the special project was completed at the end of last year, the cumulative number of special revenue and expenditure this year should also include the final number of special revenue and expenditure last year, so it should be filled out according to the final number of various collection and branch subjects in the current balance sheet; If it is an annual report, it should be filled out according to the ending number of each collection and branch subject in the balance sheet before the year-end carry-over. )

3. This year's business balance "this year's cumulative number": the difference between non-operating income and expenditure (although the institution does not carry it forward on a monthly basis, the current balance of income MINUS expenditure should be reflected in the table to facilitate timely understanding of the financial situation of the unit. )

4. "Cumulative balance of last year": filled in according to the ending number of business balance items in the balance sheet before transfer this year.

5. Operating balance "Cumulative number of this year": the difference between operating income and expenditure.

6. Operating loss in previous years (-): filled in according to the debit balance of the "operating balance" at the beginning of the year.

7. Balance Allocation: Allocate the amount of each sub-ledger according to the balance.

(3) Expenditure List: Fill in the list according to the total amount of the corresponding items in the corresponding expenditure sub-ledger this month and the cumulative amount of this year.

(4) Basic figures table: filled in according to the actual figures of the unit.

(5) List of current accounts: fill in the list according to the subsidiary ledger of each current account.

(6) statement description:

(1) technical description of statements: including the main accounting treatment methods adopted, the accounting treatment methods for special events, the changes of accounting treatment methods, the reasons for the changes, and the impact on budget revenue and expenditure and results.

(2) Report analysis: including basic information, which affects budget execution and funds.

How to manage enterprise cost? There is a software called Easy Express. I'll introduce you to try it. Because the management of capital flow is very strict, it is inevitable that there will be trouble in natural procedures. However, after using E-Pass, it only reduces the procedures, but it is still very clear or even worse.

How to effectively control enterprise costs? Administration, manpower, marketing, procurement and so on, different aspects have different strategies.

Cost allocation table of industrial enterprises. Isn't this the content of cost accounting? Are you still studying?

Accounting of enterprise costs and expenses: basic accounting treatment: accounting of input costs: j, production costs: d, raw materials, salaries payable to employees, manufacturing expenses, etc. J sales, management, financial expenses d bank deposits, etc. ; Current production cost production time: j inventory goods d production cost.

Look at the cost of general beverage enterprises: bottle, 0.7 yuan, lid, 0.3 yuan, label, between 0.075-0. 15, orange juice price will not exceed 1 yuan, filling cost will be 0. 1-0.2 yuan, mass production cost will be lower, and the total price will not exceed 2 yuan, as well as circulation, logistics and warehousing costs.

What are the specific contents of the cost of commodity circulation enterprises? The cost of commodity circulation enterprises includes: commodity purchase price and commodity circulation fee. Commodity procurement cost refers to the original purchase price of goods purchased by enterprises and the taxes paid in the procurement process. Commodity circulation fee refers to the expenses incurred by an enterprise in the process of purchasing, allocating, storing, selling goods or providing services. In addition, we should also consider the loss of goods during storage and circulation. Therefore, commodity cost is not a simple commodity purchase cost.

How to calculate the profit and tax rate of enterprise cost = total profit and tax/total cost and expense x 100%

Total profit and tax = net profit+taxes realized in the current period

Total cost = main business cost+taxes and fees+period expenses.

Cost-profit ratio reflects the relationship between input and output of enterprises. Generally speaking, a low level of cost means a high level of enterprise profit (contribution). On the other hand, a high level of cost means a low level of profit (contribution). It is worth noting that in order to reflect the profitability of enterprises more accurately, it can also be analyzed through the profit rate of costs and expenses: total profit rate of costs and expenses =-x100%% total cost and expenses.

Although some enterprises have higher costs, expenses, profits and tax rates, this does not mean that they must be profitable enterprises. Only by combining the analysis of cost and profit rate can we accurately reflect the contribution of enterprises to society and their own profitability.