Future Direction and Development Ideas of Business Cost Accounting Essay

In the daily life of study and work, we are not unfamiliar with the essay, right? The essay is an article that discusses a certain problem or researches a certain issue. Then how to write a good thesis? The following is my collection of the future direction and development of business cost accounting ideas paper, I hope it will help you.

Abstract:

Cost accounting is a more core content in enterprise accounting, and at this stage, with the continuous development of social and economic development, cost accounting has also ushered in a new development opportunity. For enterprises, the implementation of cost accounting reform is closely related to the development of the enterprise, the enterprise as a whole has far-reaching significance. Based on the current stage of social and economic development of the background, enterprises to achieve their own good development of the inevitable initiative is the innovation of cost accounting, only on the basis of the innovation and development of cost accounting in order to promote the realization of the maximization of the actual benefits of enterprises. This paper analyzes and discusses the development trend of cost accounting through the current enterprise, and on this basis, proposes a corresponding response strategy to promote the innovation and development of enterprise cost accounting, and then guarantee the stable and sustainable development of enterprises.

Keywords:

Cost accounting development trend; analysis; countermeasures;

Introduction:

Cost accounting work in the process of carrying out some of the links, such as costing, double-entry bookkeeping, etc., is relatively simple, but for the enterprise, the role played by the role can not be ignored. is not to be ignored. In the accounting discipline, especially important content is cost accounting, compared to cost accounting and accounting, its essence is not a big difference, mainly in the work of the center of gravity there are differences. The development of society and the progress of the times makes the traditional cost accounting basic system of the problem is more and more prominent, to a certain extent on the enterprise's capital cost management and development and so on caused by the impact, in view of this, the optimization of cost accounting and innovation can be said to be inevitable, then how to according to the current trend of development of enterprise cost accounting based on the analysis of the development of the effective countermeasures is worth thinking about the problem. The problem is worth thinking about.

An analysis of the development trend of enterprise cost accounting at this stage

(a) The development of the field of cost accounting

At this stage, cost accounting has been more widely used, the cost of accounting in the past pay more attention to the production process, but in recent years the continuous development of the industry gradually tilted to the expansion of the industry. The earliest application of cost accounting is the manufacturing sector in the production process, but the application effect is not very satisfactory. With the development of society on its research efforts are also constantly strengthened, and then prompted in other areas have begun to be vigorously promoted, such as catering, finance and even institutions and government, and its application of the actual benefits of the play is also more comprehensive, on the management of the cost of enterprise funds and enterprise development have brought different degrees of positive effects.

(B) Cost accounting status is constantly improving

The development history of cost accounting has been more than a century, so the status of cost accounting is also constantly improving. In the development of cost accounting in this century-long process can be divided into four stages: early, modern, modern, current. Cost accounting germination belongs to the early stage, and cost accounting formally become an industry began to develop in modern times, this stage of cost accounting has been in education and teaching occupies an important ` subject position, and its and enterprise also began to gradually carry on the close integration; and in today's era, cost accounting has been in the past in the control as well as after the fact calculations and analysis of the transfer of aspects of the emphasis gradually to the prediction and decision-making and planning of costs and other aspects of the cost. Decision-making and cost planning and other aspects of the positive change; cost accounting of the strategic development stage is reflected in its and information technology **** with the application of the enterprise management process, based on information systems based on cost accounting has gradually developed into a strategic management of enterprises in the process of the key place.

(C) The internationalization of cost accounting

Based on the increasing exchanges between China and foreign countries, China began to introduce a large number of foreign advanced technology and management experience, which provides a strong support for the development of China's accounting business, and the same is true for cost accounting. The earliest cost accounting appeared in some European countries, the application of the effect is more significant, and some of the experience of our country, through its reference and learning to promote China's cost accounting work to a certain degree of optimization and improvement. China's current cost accounting organization and management is a manifestation of the international practice, although there is still a gap with the international standards, but based on the basis of China's cost accounting continues to progress, its international development will be just around the corner.

Second, the development of enterprise cost accounting coping strategies

(a) to pay attention to the cost-effectiveness of the cost avoidance focus on highlighting

In the past the cost of the work of the enterprise in the process of carrying out the cost of the enterprise capital cost management there is a kind of false cognition, such as often the work of the only indicators focus on the cost of high and low, and cost work content is often the cost of the work of the enterprise cost management. And the cost of work is often to reduce the inputs as much as possible to realize the compression of costs. For this kind of cost accounting work, the cost of inputs is too much involved in the cost-effectiveness is not concerned about, one-sided and wrong perception of the effectiveness of cost accounting can not be well played. The previous inputs of the unknown reasons for the continuous compression is likely to trigger the phenomenon of reduced output, it is easy to lead to the enterprise missed opportunities for transformation and development, and the core competitiveness of the enterprise to cause a serious impact.

One of the important elements of the strategic development of enterprises is cost accounting, and cost-effective thinking is particularly important to establish a good idea, through the cost of compression of ideas to the cost-effective attention to the transformation, will give the cost of enterprise management work and even the development of the enterprise to bring the benefit of the benefits of the benefits of infinite. As one of the center of gravity of enterprise cost accounting cost avoidance, the problems and shortcomings of its expenditure is also more prominent, in view of this, the enterprise should also be actively optimized to promote its deficiencies to be effectively improved, the traditional cost avoidance content of the manufacturing cost of the constraints brought about by the breakthroughs, and then continue to promote the cost avoidance of the development of a wider range of industry areas.

(B) Strengthen the information construction efforts to promote the transformation and development of enterprise accounting

First of all, from the actual situation of the current stage of enterprise accounting work, the organic integration of information technology and accounting work is the general direction of development. While analyzing the actual situation, it is clear that the integration between the two is in a preliminary process, and the depth of integration has not yet been realized. Based on the integration of information technology and accounting work to carry out related work on the basis of a number of large-scale enterprises on the information management system to carry out active construction, but for the management of information systems subsystems is not sound, subsystems of the integration of various aspects of the effect is not ideal, can not give full play to the role of the information system.

Secondly, in the current environment of huge amount of information in social accounting work, the accounting stage is still the main application of information technology, and information technology and forecasting and decision-making and control of the link is not a sound system, resulting in the actual value of information technology to be incomplete play. In view of this, the future development of cost accounting in enterprises should be the continuous strengthening of information construction in the main position, and the actual purpose of focusing on the enterprise accounting type of computerized accounting tends to management-oriented aspects of the continuous and in-depth development of the information system and enterprise information management system to ensure that the organic integration of information systems and enterprise information management system can be well realized to promote the continuous strengthening of the enterprise's business processing capacity, for the cost of the enterprise prediction and decision-making and accounting accuracy. Provide a strong support, effectively realize based on the relevant technical support on the basis of enterprise cost accounting work, but also to ensure that the level of enterprise information construction to further enhance, strengthen the core competitiveness of enterprises.

(C) actively learn from successful experience, and promote the continuous improvement of international standards

As an important part of the accounting work of cost accounting, in the current market practice experience is very rich and extensive, and its academic research is also still ongoing; for the enterprise, the important content and direction of the process of perfecting the coping strategy should be the theoretical research and practical experience in the process. For enterprises, the important content and direction in the process of improving the coping strategy should be in the theoretical research and practical experience for continuous excavation, and then learn from the experience to realize the improvement of their own coping strategy. Compared with China's cost accounting, cost accounting in some European countries has been studied in depth since the early days, and nowadays, the interdisciplinary research and application of cost accounting has become a hot topic, and some information technology, systems engineering and operations research, etc. have supported the wide application of cost accounting with their own theories, and the diversified forms of cost accounting such as standard form, responsibility form, target form, etc. have been widely used in some countries. Diversified forms of cost accounting application such as standard form, responsibility form, target form, etc. have achieved remarkable results in the application of some more developed countries, and many of these rich experiences are worthy of our country to learn from and study. Therefore, enterprises in their own cost accounting development process should take the principle of complementary to the advanced experience to actively learn and learn from and realize their own innovation, to promote the continuous improvement of international standards.

Three concluding remarks

As an important link in the cost control and financial accounting of the enterprise cost accounting, should be based on the background of the continuous development of the times, and actively optimize and transform, and then promote its continuous development of the society to match, to ensure that the actual needs of society in the process of continuous change to be fully satisfied. The cost accounting of the enterprise to promote innovation and development at the same time to provide a strong support for the sustainable development of enterprises.

References

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