1. The work summary of cost accounting can first be described as the summary report of cost accounting, so as to carefully review and improve the quality of accounting information; 2. Then, we can describe how to make a reasonable budget and submit financial revenue and expenditure information in time; 3. Secondly, it can describe how to seriously implement the financial system and do a good job in accounting daily work; 4. Finally, we can describe how to do accounting training and financial management well.
Summary of cost accounting work 1
How time flies! Two weeks of training time passed in a blink of an eye. In the past two weeks, I have worked in Langfang Excellence Testing Company for ten days. Through this period of personal practice, I not only realized the importance of applying accounting theory to accounting practice, but also learned some truth about how to deal with people in society.
As the saying goes, seeing is believing. After this personal practice, I deeply realized the necessity of going out of the classroom and joining in practice. Usually in class, we can only talk with the teacher on paper, and the familiarity of thinking is basically limited to the scope of textbooks, which leads us to be unilaterally familiar with accounting knowledge, so that we only know why, but we don't know why! These are very harmful and greatly limit the progress of our accounting knowledge. Although we have been honed by the accounting simulation experiment, it is only a virtual business processing program, and there is still a certain gap compared with the actual business operation, which is irreplaceable by the accounting simulation experiment and can only be learned abroad.
The theoretical knowledge learned in the textbook only points out the framework, the direction and the corresponding methods for our actual practice. The real practice skills are for us to learn gradually in practical work in the future. In view of some special problems encountered in actual operation, we can't stick to textbooks and pure books. But according to the accounting standards and accounting system for enterprises, combined with the actual situation of the enterprise to make appropriate changes. This will combine the principles of theoretical knowledge learned from textbooks with the flexibility of manipulation according to actual conditions. For example, in teaching materials and accounting simulation experiments, accounting vouchers are required to be divided into three types: payment vouchers, payment vouchers and transfer vouchers. My excellent company considers three kinds of accounting vouchers as one according to the relatively simple characteristics of its own business.
More importantly, I deeply realized the importance and convenience of accounting computerization in this practice. Due to the rapid development of computer technology and the popularization of computerized theory, most enterprises now adopt computerized accounting. This requires us to combine accounting knowledge with computer knowledge well. Once we have mastered the computerized accounting technology, it will greatly simplify the accounting purpose processing procedures, thus liberating accountants from the tedious manual bookkeeping work. As long as the enterprise realizes computerization, the accounting personnel of the enterprise only need to input the corresponding accounting entries of each business into the computer, and then the computer will automatically generate accounting vouchers, subsidiary ledgers, general ledgers and statements, which greatly saves manpower and improves the working efficiency of the accounting part of the enterprise.
During this period, I also got a general understanding of the setting of the company's accounting institutions, which made me personally understand how the accounting part of the enterprise carries out internal control and proper separation of accounting power, which is very important for any enterprise and must be firmly grasped.
Due to lack of time, I only worked as an intern in this company for ten days. Although the time is short, I gain a lot every day, which not only greatly deepens my understanding of some accounting knowledge, but also truly integrates theory with practice. I have learned a lot that I couldn't learn in class before, which will undoubtedly have a far-reaching impact on my studies and even my future life.
Summary of cost accounting II
Hello!
Time flies, and in a blink of an eye, I have been working in the accounting department of China Xinlianmei Company for two months. Although the time is short, I have gained a lot in my work with the care of the company leaders and the help of my colleagues. The following is a summary report of my work in the past two months:
First, be strict with yourself, be strict with requirements, obey the rules and discipline, and unite colleagues.
Since I came to work in the company, I can be strict with myself, go to work on time every day, correctly handle the relationship between work and personal affairs, and never ask for leave or delay the normal work of the company for personal reasons; At the same time, I study hard and strictly abide by the company's rules and regulations; Unite colleagues and actively cooperate;
Second, be able to do a good job in financial affairs.
As a cost accountant of a real estate enterprise, I know that cost management is an important part of financial work. Under the guidance of my former cost accountant, Wang Ting, I carefully studied the cost management process of our company, mainly including the receipt and filing of paper contracts, the approval of daily payments, accounting treatment, and the processing of output value. , especially the audit of contract payment. Whether it is within this month's capital plan and whether it meets the contract payment conditions, the audit must be meticulous and strict, and the payment information, output value information and other related contents should be timely. The contract stamp duty is taxable. At the end of each month, stamp duty can be accrued in time for new contracts received this month and reported to tax agent Ma Yu to ensure timely payment of taxes;
Third, personal shortcomings.
1. I haven't been in the company for a long time, and I'm not familiar with some things. Can't respond in time and give the leader a satisfactory result. I believe that with the deepening of my work, I will do better.
2, their own business knowledge and ability is still lacking, need to continue to learn and improve.
In view of the above shortcomings, in the future work, I will continue to strengthen the study of financial professional knowledge, improve my professional level, improve myself in details, be strict with myself and do my work better.
Finally, thank leaders and colleagues for their concern and help. I hope that after I become a full-time employee of the company, I can work together better, unite and cooperate, and work together for the development of the company.
Summary of cost accounting work 3
Hello! One minute passed, and in a blink of an eye, I came to work in the company's finance department for two months. Although the time is very short, during this time, with the care of the company leaders and the help of my colleagues, I have gained something in my work. My work in the past two months is summarized as follows:
First, be strict with yourself, be strict with requirements, obey the rules and discipline, and unite colleagues. Since I came to work in the company, I can be strict with myself, go to work on time every day, and correctly handle the relationship between work and personal affairs. At the same time, I study hard and strictly abide by the company's rules and regulations. Unite colleagues and actively cooperate;
Second, you can do your own financial work well. I know that cost accounting is an important part of financial work. Under the guidance of my former cost accountant, I carefully studied the cost management process of our company, mainly including daily production report, finished product distribution report, sales status report and inventory report. Cost accounting of products produced in each workshop: the cost of finished products mainly includes materials, labor and manufacturing expenses.
Reflections on probation period;
I feel that as a cost accountant employed by the company, I have not done what a cost accountant should do. In the past two months, although I have made some efforts around my job responsibilities and made some achievements, I know that there is still a big gap compared with the company's requirements and expectations, and there are also shortcomings in my work. Mainly manifested in:
First, I have been in the company for a short time, and I am not familiar with some situations. A lot of work can't be answered in time, especially I don't know the price of some materials and which model of the company the supplier's product model corresponds to.
Second, their own business knowledge and ability are still lacking, and they need to learn and improve constantly.
Cost is a task that needs the cooperation of all departments, and it is impossible for one person to complete it.
Finally, I boldly put forward some suggestions and improvements:
First of all, the buyer needs to indicate which products of the company are used in the purchased materials, and which products of the company correspond to the product model quoted by the supplier. So many quotations do not indicate which product model of the corresponding company, which requires the cooperation of buyers.
2. When the materials of the warehouse side are put into storage, each warehouse keeper needs to indicate on the warehouse receipt which product model of the company these materials are used in, and the document feeder also needs to input these models into the computer. It is said that two or three months ago, I asked the warehouse keeper to specify the product model corresponding to the materials entering the warehouse receipt, and the result has not been improved, which has caused this defect.
3. For the distribution of finished products, it is necessary for workshop leaders to make clear how many people and how many working hours a product will be used, otherwise the distribution of finished products will be very inaccurate.
Summary of cost accounting work 4
Hello! Time flies. In a blink of an eye, I have been working in the finance department of Liuji for half a year. Although the time is not long, I have gained a lot in my work with the care of my leaders and the help of my colleagues. After entering the department, I have been working in cost accounting jobs, responsible for the cost management of foundry workshop.
The following is a summary of my work in the past six months:
I. Post-cognition
In Liu Ji, the financial management system is responsibility accounting.
Responsibility accounting is to combine the economic responsibility system of the factory with accounting. In addition to financial accounting, enterprises also set up responsibility accounting centers (workshops, technology and management departments) according to the principle of internal economic responsibility system. According to the attribution of responsibility, determine the responsible units, clarify the responsibility indicators, take each responsible unit as the main body, conduct accounting, control and supervision according to the responsibility indicators, and implement unified and separate accounting and double-level accounting. According to this system, I came to the foundry and served as the cost accounting specialist of the foundry. The seven main functions of modern cost accounting are cost prediction, cost decision-making, cost planning, cost control, cost accounting, cost analysis and cost evaluation. Cost decision-making is an important part of cost accounting and occupies a central position.
It is closely related to other functions of cost accounting. Cost forecasting is the premise of cost decision-making, cost decision-making is the basis of cost planning, cost control is the guarantee to achieve the set goals of cost decision-making, cost accounting is the final test of whether the expected goals of cost decision-making are achieved, and cost analysis and cost assessment are effective means to achieve the goals of cost decision-making. At present, my work is mainly cost accounting, cost analysis, cost control and cost prediction. In addition, the fixed cost method is adopted in the cost accounting of willow machine, and the product cost calculation adopts the classification method.
Second, the work content
1, responsible for the preparation of workshop product cost report.
2, responsible for analyzing the main items of product cost report, and put forward cost improvement suggestions.
3, responsible for supervising the workshop material recipients.
4. Participate in the final inventory of all materials in the workshop.
5. Assist the Chief of Cost Management Section to make product quota.
6. Assist in compiling the annual expense budget of this workshop.
7, responsible for controlling the workshop budget expenditure schedule, supervise the budget expenditure.
8. Be responsible for the summary and review of budget expenditures.
9. Assist department heads in project financial analysis and cost calculation. The ninth item is a job recently assigned to me by the section chief. Doing financial analysis involves all aspects of financial knowledge, and I will make full use of financial knowledge to do this job well.
Third, personal situation
Since I joined the work, I have always abided by the laws and regulations of the country and the rules and regulations of the company. I am self-motivated, proactive, hard-working, earnestly study the relevant knowledge of this position, actively participate in all kinds of learning and professional training organized by the company, remain neutral in my work, and humbly ask the master for advice.
(1) Be strict with yourself, obey the rules and discipline, and unite colleagues. Since I came to work in the company, I can be strict with myself, go to work on time every day, and correctly handle the relationship between work and personal affairs; At the same time, I study hard and strictly abide by the company's rules and regulations; Unite colleagues, actively cooperate, and strive to do a good job of communication and convergence between workshop work and departmental work. In addition, I will make full use of my spare time to enter the company to understand the company's financial system or reserve and update my theoretical knowledge.
(2) be able to do their own financial work. As a cost accountant in a manufacturing enterprise, I know that cost management is a very important part of financial work. Under the guidance of Wu Lian 'an, the former cost accountant, I have carefully studied the company's cost management process, and now I have basically mastered the working methods of this position. I can prepare the cost report on time every month to do cost accounting, follow up the progress of expense budget and expenditure in time to do cost control, and try my best to do cost analysis based on cost report. In addition, I also assist the section chief in the financial analysis and cost prediction of the project.
Fourth, there are shortcomings.
Although I have been working hard, there are still many problems in my work, but with the guidance of my leaders and the help of my colleagues, these problems have been solved. Summing up these problems, I exposed the following shortcomings:
(a) Lack of practical experience. After coming to the Cost Management Section for nearly half a year, I will encounter many new problems, and sometimes I will be at a loss when I encounter these new problems. In the finance of manufacturing enterprises, cost accounting itself is very important and complicated, and the particularity of foundry workshop compared with other workshops makes this work a bit difficult. Moreover, cost accounting needs to be very clear about the production process and picking process, and only knowing financial knowledge is not enough. Lack of practical experience in these areas will make me encounter some problems.
(B) Theory and practice are not closely integrated. At first, I failed to fully apply the theoretical knowledge I learned from books to practical work, and failed to effectively use theoretical knowledge to guide practical work.
(C) Cost management is not in place. Cost accounting is only the basic work. Real cost accounting should serve cost management and provide effective information for company decision-making. Cost accounting is not the purpose. It is important to do a good job in cost analysis, cost control, cost prediction and cost decision-making on the basis of cost accounting, and rise to the level of cost management and management accounting.
Verb (abbreviation of verb) direction of endeavor
According to the problems exposed in my work, I need to work hard in the following aspects:
(1) Pay attention to accumulate practical experience. Ask the master humbly, learn more from colleagues around you, and master the work content comprehensively. Go to the workshop to learn more about production and picking goods to prevent unnecessary mistakes in the future.
(2) Gradually shift to cost management. Master the basic cost accounting work first, and then learn to use various financial analysis methods to do a good job in cost management such as cost analysis, so that cost accounting can really serve cost management.
(3) Strengthen theoretical study and update knowledge. Financial policies change with each passing day, which requires us to constantly update the knowledge structure and master the knowledge system in an all-round way. And fully apply the theoretical knowledge learned to practical work.
Sixth, work experience
As a cost accountant, although I can finish my work on time every month, I feel deeply ashamed that I have not done my duty as a cost accountant! As a cost accountant, without effective analysis of the cost of the workshop, the basic cost accounting data can not be 90% accurate and perfect! The following are my thoughts on financial work: reducing costs and maximizing company profits. In Liuji, there is basically no change in the sales market. In this case, in order to maximize the company's profits, we must minimize the cost consumption under the condition of ensuring the quality and performance of products. In the final analysis, the competition of enterprise core strength is the competition of cost consumption.
Profit is the lifeblood of enterprise survival, and cost is the main vein of this lifeline. Whether it is the competition of market price or market share, it must come from cost! Combined with the actual situation of Liuji, I think the company still has room to reduce costs, not only production costs, but also procurement costs and sales costs. Cost reduction can't be done by one department of the finance department, because the cost mainly occurs in five workshops and various departments, which requires the company to manage the cost in an all-round, whole-process and full-time manner, and all departments can coordinate with each other. It may be difficult to implement, but if the company and Qixin work together to control the cost within a certain range, I think it will bring great benefits to the company. Cost management is the core of financial work. Cost accounting is the category of financial accounting, and cost management is the category of management accounting. Cost accounting is the basic work, providing data for financial statements, and cost analysis is based on cost accounting, using financial analysis methods to serve cost decisions and business decisions.
To be a qualified financial officer, we should not only stay at the accounting level, but also undertake certain management functions. Save taxes scientifically and reduce the cost of tax burden. Tax saving is carried out under legal conditions and is the best choice after comparing and analyzing the tax laws formulated by the government. With the increasingly fierce market competition and limited cost reduction, it has gradually become a trend to reduce the tax burden cost through tax planning. If we can legally take advantage of loopholes in the tax law and scientifically choose accounting systems and methods, we will be able to bring huge tax benefits to enterprises. Personally, I think the company can make some efforts in this direction at the right time and gradually establish a tax planning system. The above is just my personal superficial understanding. As I have just set foot on my post, I still have little understanding and experience in specific practical work, which is where I need to continue to work hard. Maybe these ideas are unrealistic, but they can help leaders understand me. If there is anything wrong with the above ideas, please give more guidance from the leaders, and I will learn with an open mind. Finally, thank leaders and colleagues for their concern and help. I hope that after I become a full-time employee of the company, I can work together better, unite and cooperate, and work together for the development of the company.
Summary of cost accounting work 5
With the leadership of the company leaders and the help of colleagues, the cost accounting work of the company before June 1 1 was basically completed, and problems were constantly found in the work. The main work is summarized as follows:
First, the main work:
The central goal of cost accounting is to count the cost of various products according to the data put forward by various departments, such as material in and out of storage, material consumption of workshop machinery, working hours and wages of workshop workers, current month's expenses, product in and out of storage, etc.
Second, there are the following problems in the work:
1. Although the picking quantity of raw materials provided by various departments is collected according to the model, there is no actual consumption on the filled model, so the picking quantity calculated by cost accounting according to the picking list will deviate from the real cost to some extent.
Although the materials such as double-sided adhesive tape, protective film and PIN issued by each roll have been required to be filled in by the collection department according to the actual consumption of various models during production, the collection department has also filled in. However, in the online material inventory, it is found that there is a certain deviation between the online material balance quantity registered by the production department and the actual balance quantity. Some materials are not registered for consumption after being taken out, but the whole roll of materials has been used at the time of inventory. It is understood that the information collected online is not kept by special personnel, and some people use the information to fill in the form as required, which leads to the above problems. I suggest that from June+year 10, 65438, each production workshop should be assigned special personnel to take charge of materials according to the quantity.
2. The company still has a lot of scraps, resulting in some products with high materials and some products with low materials. This will also affect the authenticity of the cost. I hope that through what good methods, we can strive for the acquisition quantity of each product to be close to the actual consumption of materials, and try to avoid the occurrence of "leftover materials" acquisition.
3. Whether there is any difference between the working hours reflected in the report and the working hours actually consumed in the production process. Because the company's monthly expenses are relatively large, the total cost of this product is not allowed to change greatly. In the new year, I hope that the data of production hours will be more realistic.
If the above problems are not solved, the monthly production cost table data provided by cost accounting will be very different from the actual cost table. It can also be said that the statistics of production cost table are useless at all, because it can't truly reflect the actual cost of each product.
In the new year, I set myself a new goal, that is, to step up my study, better enrich myself and meet the challenges of the new period with full mental state. I will continue to learn from other colleagues around me, learn from each other's strong points, exchange good work and experience with each other and make progress together.
At the same time, I hope the company leaders can come up with a good way to solve the above problems and try to analyze the actual cost of each product with the data in the cost analysis table in the new year.
As a non-profit department, it is the top priority of our work this year to control costs (expenses) reasonably and give full play to the internal supervision function of enterprises. For the financial cost department, in addition to the daily accounting, the biggest task every month is inventory, which not only allows us to truly grasp the operating efficiency, but also is a means to play our internal supervision function. At the beginning of the year, in order to facilitate the work and strengthen the supervision function, we moved from the H building to the basement of the catering building. Further understand the workflow and daily work of front-line departments, and lay a good foundation for future communication between departments.
Through one year's work, what impressed me most was watching the work of the Finance and Cost Department develop in the direction of high quality and high efficiency, from initial ignorance to later proficiency, and then to continuous improvement. Just like the reports we provide, from the original Chinese and western kitchen reports, employee kitchen reports to bar reports, energy consumption reports of various departments, maintenance expenses reports of various departments, laundry reports, month-end analysis reports and so on. For myself, over the past year, with the continuous improvement of these statements, my professional level and working ability have been strengthened.
Through summing up, I found that the organizational distribution of the company is like a net, and each department seems to be independent, but in fact there is an inevitable connection between them. Take the finance department as an example. Every department has to deal with daily affairs. Keep in touch with all departments, listen to their opinions and suggestions, and correct problems in time when found. In this way, the supervision function of accounting can be effectively played, and secondly, the information can be fed back to the leaders in time, so that the work can be changed from passive to active. The third is to have an enterprising heart to climb the peak forever. With the continuous development of society, the concept of accounting is becoming more and more abstract. It is no longer limited to a certain discipline, involving finance, taxation, computer application, company law, enterprise management and other fields. This puts higher demands on our financial personnel-sailing against the current, or retreating if you don't advance. If you want to develop your career, you must arm your mind to adapt to the market competition environment of survival of the fittest.
I met many difficulties in my work this year and got a lot of help. I have been lost, depressed, complacent and laughed. Anyway, I have passed this year, gained a lot and enriched a lot. I thank my leaders for their selfless help and support.
Plans for the next year:
1, and constantly improve their professional level and personal ability.
2. Provide accurate statements and assist front-line departments in cost control.
3. Check the inventory every month to ensure that the accounts are consistent with the facts.
4. Make the cost analysis more specific and perfect.
The above is what Bian Xiao shared today, and I hope it will help everyone.