I. Introduction

Importance is a basic concept and principle in accounting and auditing theory and practice. It is widely used in accounting and auditing, and it is the application of the principle of importance in practical work.

Second, the meaning of the principle of materiality

(A) the importance of judgment

(b) Further analysis of the principle of materiality

1. What is the application materiality principle? Cost-effective principle? Requirements.

2. The application of the principle of importance is conducive to grasping the essence of the problem and grasping the key points.

3. The application of materiality principle requires the rational use of accounting professional judgment.

Third, the cost structure and benefit structure of cost accounting information

(A) the cost composition of cost accounting information

1, the cost of processing and providing cost accounting information.

2. The cost of transmitting cost accounting information.

3. Litigation costs.

4. Competition and negotiation disadvantages.

5. Opportunity cost of management and performance evaluation.

6. Other expenses.

(B), the composition of the benefits of cost accounting information

(1) Reduce costs.

(2) increase corporate profits.

(3) Provide support for enterprise strategy.

The enlightenment of the cost-benefit analysis of the above cost accounting information is as follows:

First, with the development of social economy, both the external information demanders and the management authorities of enterprises have strengthened the demand for cost accounting information.

Second, most of the costs and benefits of cost accounting information are difficult to measure.

Thirdly, cost accounting information is a dynamic and relative concept.

Thirdly, the application analysis of materiality principle in cost accounting.

The principle of materiality is widely used in cost accounting, mainly in the following aspects:

(1) account settings

(B) the allocation of auxiliary production costs

1. The direct distribution method conforms to the principle of importance.

2. Planned cost allocation method can simplify accounting according to the principle of importance.

3. The sequential distribution method fully embodies the idea of importance principle.

(3) the distribution of production costs between finished products and products

1. Not included in the product cost method.

2. WIP is priced according to the cost of raw materials consumed.

3. At the beginning of the year, the work-in-process is priced according to the fixed cost method.

4. WIP is calculated according to the cost of finished products.

5. Fixed cost method is used to calculate the cost of work in process.

(4) Cost calculation of joint products and by-products.

(5) The distribution method of planned distribution rate of manufacturing expenses.

(six) accounting for the follow-up expenditure of fixed assets

Four. Concluding remarks

The importance principle is widely used in cost accounting. The importance standard cannot be divorced from the specific needs of information users and the specific environment of each enterprise. The moderate application of materiality principle in practice depends on the high professional sensitivity and good professional judgment of accountants. It can be seen that improving the quality of accountants and enhancing their professional judgment ability has become an urgent task of accounting development under the new situation. In addition, the application of materiality principle in cost accounting will affect the accuracy of cost information after all, so it is very important to strengthen information disclosure.

Model essay on cost accounting graduation thesis

I. Introduction

In the fierce market competition, it is difficult for most enterprises to survive without low-cost operation. It can be said that the cost determines the life and death of the enterprise. Saving and reducing enterprise costs is directly equivalent to increasing income and profits. A standardized, scientific and comprehensive cost accounting and management can not only bring direct economic benefits to enterprises, but also make the management of the whole company more standardized. However, many enterprises in China have not established a standardized and scientific cost management and control system. Therefore, we must learn appropriate cost control strategies and methods, and then effectively supervise the consumption of human, financial and material resources of enterprises, so as to effectively control costs, improve the overall management level of enterprises, enhance the comprehensive competitiveness of enterprises, and finally make enterprises occupy a place in the fierce market competition.

Mckinsey once commented on China enterprises: the giant of cost advantage is the dwarf of cost management? In other words, Chinese enterprises have cost advantages, but they do not pay enough attention to enterprise management and cost control, or even are quite weak. In today's increasingly fierce market competition, the competition among enterprises is turning to cost competition. The lower the enterprise cost, the easier it is to occupy an advantageous position in the market competition. Therefore, cost control has become an eternal theme in enterprise management activities today. The direct result of cost control is to reduce costs and increase profits, thus improving the management level of enterprises and enhancing their core competitiveness. Then, in order to achieve scientific and effective cost control, enterprises should first have a correct understanding? Cost? Then we can effectively control the cost.

Second, the connotation of enterprise cost control

The so-called cost control refers to a series of preventive and adjustment measures taken by cost control according to various factors and conditions that affect the cost before the production cost occurs and during the cost control process, in order to ensure the realization of the cost management objectives.

According to the whole process of cost formation, the content of cost control can be divided into: cost control in preparation before production, cost control in production and cost control in sales. Pre-production cost control, also known as pre-production cost control, refers to planning, reviewing and determining the target cost of various economic activities that affect the cost in advance, which is the unity of cost prediction, cost decision-making and cost planning. Cost control in the production process, also known as process control, refers to comparing with the target cost at any time in the process of producing product cost formation, and taking measures to correct the problems found to ensure the realization of the target cost. The cost control in the sales process mainly includes the control of sales packaging, transportation, advertising, promotion expenses, after-sales service and sales organization expenses.

According to the occurrence of cost, cost control is divided into pre-control, in-process control and post-control. Pre-control is mainly to determine the cost target, which is the pre-control of cost; Process control mainly focuses on cost standards, and controls individual cost expenditures one thing at a time; After-the-fact control is to analyze and assess the product cost after the cost is formed, compare the actual cost with the planned cost index, summarize the daily differences and their reasons for analysis and research, explore the reasons for the cost rise and fall, clarify the economic responsibility, and put forward improvement suggestions to determine the target cost of the next cost cycle, so as to continuously reduce costs and improve the economic benefits of enterprises. Is the cost control afterwards.

Three, China's enterprise cost control problems and causes analysis

With the increasingly fierce market competition, enterprises are increasingly aware of the importance of cost control. Some enterprises began to take effective measures to strengthen cost control and improve economic benefits in light of their actual conditions. However, the cost control level of most enterprises is still relatively backward. The main problems are as follows:

(A) weak awareness of cost control

There is a general phenomenon of weak awareness of cost control in Chinese enterprises, and the significance of cost to the whole enterprise is not fully realized. According to the survey, most managers of small and medium-sized enterprises have only secondary school education, and most of them have short management experience, and more managers of small and medium-sized enterprises lack financial accounting knowledge. Therefore, the management ideas of these managers can not meet the requirements of modern enterprises for all-round cost control. In terms of staff quality, the education level of employees in small and medium-sized enterprises is generally low, and the operators of small and medium-sized enterprises do not attach importance to the on-the-job training of employees, which leads to the failure to improve the quality of employees, so that enterprises can not adopt advanced production technology, improve industrial production technology and implement advanced management methods, which leads to the fact that enterprises are always in a production and operation situation with large waste of resources and backward management. Therefore, the backward management concept of enterprise managers, the low quality of employees and the weak awareness of cost control have seriously restricted the control of production and operation costs of modern small and medium-sized enterprises.

(B) the concept of cost control is backward, lagging behind the development of the situation.

The concept of cost control in Chinese enterprises is relatively backward, which is manifested in the deviation in the understanding of the scope, purpose and means of cost control. Many enterprises still limit the scope of cost control within the enterprise or even only include the production process, while ignoring the control of cost behavior in other related enterprises and related fields.

The purpose of enterprise cost control comes down to reducing costs, and less attention is paid to the effectiveness of costs from the perspective of efficiency. Economy has become the basic means of cost control. It is considered that achieving the greatest savings is to control the cost well, and the principle of cost-effectiveness cannot be applied to realize greater benefits through the occurrence of costs. The leaders within the enterprise do not control the cost enough, and simply think that income will increase profits. As everyone knows, even if the income is raised, the cost is still high, and the result still cannot reach the predetermined goal. From the perspective of modern cost control, the cost is conditional and limited. In some cases, controlling costs may lead to the decline of product quality and efficiency. Therefore, enterprises should not simply equate cost control with cost reduction, but should optimize resource allocation and manage input and output efficiently.

We must abandon the traditional view that cost control is limited to the production cost of products, and extend the control scope to the whole cost of product life cycle, that is, the whole process of input, output and final consumption.

(C) the cost control method is outdated and not systematic enough

The cost control methods of many enterprises have always followed the original model, that is, setting the target cost first, then setting the target cost as the standard cost, implementing the standard cost in the production and operation activities of enterprises, revealing the difference between the actual cost and the standard cost, using the information processing method of management accounting to control, analyze and evaluate the amount and form of the cost that occurs or may occur in the production and operation process, formulating improvement measures, assessing and rewarding the responsible party, and focusing on the production stage of products. This cost control method ignores the cost control of other links in product production, can not fully and correctly reflect the cost information of enterprises, misleads the decision makers of enterprise management, and can no longer meet the needs of modern cost control, thus restricting enterprises from obtaining long-term competitive advantages. Moreover, the extensive cost calculation method lacks intermediate steps and detailed processes, and the cost resources of each activity in the production process are not specifically calculated, which has caused obstacles to the fine control of enterprise costs.

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