Cost accounting is a mixture of financial accounting and management accounting, and it is an accounting method to calculate and provide cost information. Financial accounting should be based on the relevant information provided by cost accounting for asset valuation and income determination, and the procedures of cost formation, collection and carry-over should also be included in the general framework of financial accounting based on double-entry bookkeeping. Therefore, cost data is an evaluation that reflects the performance of enterprise management authorities. The following is the cost accounting work plan, welcome to read! Part 1: Work plan of cost accounting for the next year

Time flies. I have been working in Fubon Guoyuan Finance Department for almost a year, from an intern who just came out of school to a cost accountant. In the past ten months, under the enthusiastic care of company leaders and colleagues, I have made some progress, learned a lot of valuable knowledge and accumulated some work experience. The work of 21xx is summarized as follows:

1. Work content

Mainly responsible for product cost accounting of processing plants, wage and social security audit, fixed assets and project payment audit, supplier reconciliation, inventory checking, purchase payment and expense reimbursement audit of mines and processing plants, etc.

Second, post cognition

The seven main functions of modern cost accounting are cost prediction, cost decision-making, cost planning, cost control, cost accounting, cost analysis and cost assessment. Cost decision-making is an important link in cost accounting, which occupies a central position. It is closely related to other functions of cost accounting. Cost prediction is the premise of cost decision, cost decision is the basis of cost plan, cost control is the guarantee to achieve the set goal of cost decision, cost accounting is the final test of whether the expected goal of cost decision is achieved, and cost analysis and cost assessment are effective means to achieve the goal of cost decision. At present, my work is mainly cost accounting and cost analysis. In addition, the batch method is used in plate cost accounting.

III. Personal situation

During my three months as an intern, I was basically assisting in the collection and arrangement of cost data. After becoming a cost accountant, I began to work on cost data distribution, cost accounting and cost analysis. I can do my financial work well, study the knowledge about cost accounting and cost management seriously, and now I have basically mastered the workflow and methods of cost accounting. I can sort out the product cost of the month on time every month and do a good job in financial analysis of the cost and fixed assets in time.

Fourth, there are shortcomings

Although the work can be completed on time according to the process, there are still many problems in the work. These problems were solved with the help of my colleagues at that time, but they also exposed my shortcomings in my work.

1, lack of experience, there is still a lot to learn. Many questions are not in the textbook, the actual cost accounting is not as clear as that in the textbook, and many things are unfamiliar to me. I can only learn the skin after a short period of contact, and I need to continue to learn.

2. Theory is out of touch with practice. Theory is often not well applied in practice, which also needs to be studied, because there are only two reasons why theory is out of touch with practice: one is that theoretical knowledge is not deep enough, and the other is that practical work is not understood.

3. The cost work is not in place. Cost accounting serves for cost management, but now I can only do a good job in cost accounting, and I have not achieved good results in improving cost management.

4, learning is not active. This is a big drawback. I waste a lot of time to study because of my lazy thinking. I step by step every day and feel that I have lost my fighting spirit.

v. Encountering problems

For such a long time, I have also encountered some problems that have not been effectively solved.

1. About the warehouse materials of the processing plant. Since May, the warehouse materials have undergone a major adjustment (false return), and the data of the two systems are consistent with the physical objects, but they still don't match from June to the end of the year. This may be due to the system, but it also exposes the shortcomings in material management to some extent. Every time, it is said that it is due to system errors, which also makes an excuse for some human factors. I hope that the login of the new system can effectively solve this situation.

2. Data collection on production process. This is also a problem from the beginning of the year to the end of the year. A long delay will make it more difficult to cooperate between the processing plant and the finance department. It is suggested that the person in charge of data collection process and data filling, collection and review should be sorted out at the end of the year. There are also cases in the finance department where the distribution is unclear, the work lacks initiative, and the financial personnel who should know the data are not clear about the data and pass the buck to each other. For example, I didn't see all the data of the processing plant. This one is to strengthen communication, and the other is to clarify the post responsibilities and take the initiative to pursue their own work.

Sixth, the direction of efforts in 21xx years

According to the problems exposed in my work, I need to make efforts in the following aspects:

(1) Pay attention to accumulating practical experience. Learn from colleagues around you and master the work content comprehensively. Go to the workshop more to learn about production and picking, so as to prevent unnecessary mistakes in the future.

(2) gradually shift to cost management. First, master the basic cost accounting work, 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. The financial policy is changing with each passing day, which requires us to constantly update the knowledge structure, master the knowledge system in an all-round way, and fully apply the theoretical knowledge we have learned to practical work.

(4) understand the work of other posts and go deep into the whole accounting management process. The positions of the six people in the finance department are clearly defined, and everyone has their own duties. They don't know much about other people's jobs. Only by knowing and being familiar with other people's positions can they understand each other, support each other and learn more knowledge.

VII. Work Feelings

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, I didn't make an effective analysis of the cost of the workshop, and the basic cost accounting data could not be 91% accurate and perfect. The following are my thoughts on financial work:

There is still a lot of room to reduce the cost of sheet metal in the company, and there is a lot of room to reduce the cost in sales cost, procurement cost and workshop manufacturing cost. Cost reduction is not only the work of the cost accounting and finance department, but also the work of the whole company, which requires the cooperation of all departments. It may be difficult to implement, but if the company works together with Qi Xin, it will definitely bring great benefits.

cost management is the core of financial work. Cost accounting is the category of financial accounting, while 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. On this basis, financial analysis methods are used 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.

There is still a lot to learn and a long way to go. Thank leaders and colleagues for their concern and care. I hope we can work together better, unite and cooperate, work together and develop together. Chapter 2: Cost Accounting Work Plan for the Next Year

Time flies, and it has entered 21xx years in a flash. Looking back on the first half of the year, all the staff of the Finance Department worked hard and successfully completed all the tasks entrusted by the company. According to the completion of last year's work, the following plans are made for next year's work in 21xx:

1. Strengthen accounting work.

at present, the accounting of the finance department is based on the initial realization of computerized accounting, and an accounting management mode has been basically established, in which computerized accounting is the main method, supplemented by manual accounts, and computerized manual accounts are mutually verified, which has better solved the mistakes such as wrong recording, omission, miscalculation and repetition caused by irregular accounting and a lot of repetitive work in manual accounting. In the next step, we will continue to strengthen the construction of financial basic work, starting with the work of bill pasting, voucher binding, account registration and report issuance, carefully reviewing the original bills, refining the accounting treatment process, combining internal control with internal audit, and conducting self-inspection and self-inspection every month to ensure that the accounts are clear and the accounts are consistent with the accounts, accounts and accounts, so as to make the financial basic work more standardized. In order to do the above work well, all financial personnel are required to study hard in their work, constantly sum up experience and lessons, make financial accounting work more refined, provide detailed information for the company and relevant departments in a comprehensive, detailed and timely manner, and shift from single accounting to front-end financial planning, financial supervision in the process and financial analysis afterwards, so as to provide reliable basis for the decision-making of the company's leadership.

second, strengthen the financial supervision function.

at work, we will strictly follow the relevant national accounting regulations and the provisions of the company's financial management system to stop illegal activities and prevent financial risks. In terms of reimbursement, strengthen internal supervision, strictly follow the relevant financial management system, and return all documents that do not meet the requirements, and strive to open up sources and reduce expenditure to maximize the limited funds.

third, scientifically and reasonably arrange the dispatching funds and give full play to the efficiency of capital utilization.

1. Strengthen and standardize cash management, do a good job in daily accounting, handle cash receipt and payment and bank settlement business according to the financial system, strengthen the planning, efficiency and safety of fund use, and focus on strengthening the analysis and management of real estate project investment in combination with reality, so as to avoid the fund risk caused by policy changes as much as possible.

2. Strengthen cooperation with various banks and build a safe and fast fund settlement network; Through internal management control, raise funds reasonably and make overall arrangements for the use of funds. In cash management, in addition to meeting the daily expenses of the group company, it is necessary to continue to coordinate with the bank accounts to solve the problem of difficult withdrawal of large amounts of cash and ensure the large cash demand of various projects in the autumn harvest season in the second half of the year.

3. Strengthen the analysis of the company's capital demand and withdrawal, actively exchange information with the company's production and operation departments, grasp the capital gap existing in the company's production and operation process, increase fund raising efforts, and improve the project financing and loan capacity. To this end, in the second half of the year, on the one hand, we must overcome difficulties and do a good job in renewing old loans; On the one hand, we should keep active communication with banks, strive for more loans with favorable conditions and reduce financing costs. For personal loans, it is necessary to pay the due principal and interest in time, safeguard the company's credit, and create a good platform for further financing.

fourth, strengthen cooperation with banks, taxation and other relevant departments, actively study tax policies, and legally avoid taxes to increase benefits.

in the second half of the year, all financial personnel should strengthen the research on tax policies and regulations, and strengthen the contact and coordination with the tax authorities on all work. What needs special attention is that all the provincial local taxes from the director down to the special administrator are in new positions, and the exchange and communication in taxation should be resumed.

5. Organize all staff to actively participate in various forms of on-the-job training.

the finance department is not only a functional management department, but also an information department, and it is required to provide accurate reference information and decision-making basis for the company's decision-making at any time. In terms of their own work, all financial personnel are conscientious and basically meet the needs of the company. However, compared with the rapid development of the company, there are still a series of problems, such as obviously low professional quality of personnel, weak awareness of financial management, ineffective implementation of high-level decisions of the company, and urgent need to improve comprehensive coordination ability. Therefore, it is necessary for all financial personnel to study financial knowledge comprehensively and deeply, broaden their horizons, improve their working methods and enhance their awareness of financial management. To sum up, in the second half of the year, on-the-job training will be conducted for financial personnel through weekly departmental work meetings, usual thematic discussions, and training for accounting personnel of Zhongcaixun. Further improve the knowledge structure of financial personnel, and cultivate a multi-functional accounting talent with both ability and political integrity, innovative spirit and enterprising consciousness.

6. strengthen communication with other departments of the company, share resources, actively participate in the formulation of various policies and business plans of the company, and do a good job of consulting.

in the second half of the year, the work of the finance department has a long way to go in order to accomplish the objectives and tasks of the group company this year. To this end, we need to continue to do a good job in the following aspects:

1. Do a good job in the tax declaration and final settlement of business tax and income tax of the group company and its four subsidiaries in the second half of the year, and reasonably reduce various tax risks.

2. Leaders take the lead, all staff participate, firmly believe that "methods are always more difficult", intensify the collection of material invoices through various channels, do a good job in the cost accounting of the group company, and make preparations for the tax inspection in the fourth quarter. This is the focus and difficulty of the finance department in the second half of the year.

3. On the basis of the reconciliation work in the first half of the year, we will continue to count each invoice issued by the company and each payment made by Party A according to the date, follow the reconciliation principle of "internal first, then Party A", and check the current accounts of the project with the project manager and the construction unit respectively, focusing on the issues such as withholding and remitting by Party A, materials supplied by Party A and deducting the project payment in kind, so as to strive for the results of each account to be formed and filed.

4. Strengthen the management of the company's bid bond, establish a statistical file of bid bond, and register the collection, payment and return of each bid bond in detail, so as to make it on record, and turn chaos into clarity and passivity into initiative.

finally, all the staff in our department will closely follow the development pace of the company, adhere to the working methods and attitudes of process control and accurate accounting, and work hard for the company to fully complete the objectives and tasks in the second half of the year.