Cost accounting is categorized into traditional costing and job costing.
Note: Cost accounting is mainly based on accounting and is calculated in monetary terms.
Second, the choice of accounting methods
No matter what industrial enterprises, no matter what type of production, regardless of management requirements, and ultimately must be calculated in accordance with the product variety of product costs. Calculate the cost of product varieties, product costing is the most general, the minimum requirements, variety method is the most basic costing method. If there is a need or management of production by order, you can use the batch method.
At the same time, because small businesses generally do not raise funds from the outside, (to be checked wording) not to the public **** department statements, the implementation of the implementation of the "enterprise accounting system" or "small business accounting system" is not strictly "enterprise accounting system", the implementation of the tax law is a reference to the provisions of a four-unlike as far as possible to play a role in some of the effects of tax avoidance accounting policy. This can also be reflected in the accounting methods described in this article.
Three, the relevant subjects set up and accounting ideas
1. no longer set up the basic production costs and auxiliary production costs of the two subjects, will be merged into a production cost accounts, not set up by product ledger, directly set up raw materials, wages and benefits, electricity (fuel and power), manufacturing costs, and other secondary detailed accounts on the large cost of the collection. Because the general scope of small and medium-sized business is limited, the production process and product structure and raw materials consumed are more or less the same, in addition to the main raw materials can be attributed to a specific product, other items and can not be attributed to a specific product, accounting to the product does not have practical significance. However, when the raw materials used and the products produced by the difference is large, you can set up a detailed account by product; may not be set up, and use the costing table instead of the so-called table instead of the account.
2. Because of the small and medium-sized workshop division is not obvious or obvious, but the transfer procedures are not perfect, the manufacturing cost accounts are not set up according to the workshop ledger, directly set up machinery and materials, repair costs, depreciation, and so on, a few secondary detailed accounts on the workshop costs are summarized. At the same time because of small and medium-sized management personnel to participate in production management, the management personnel involved and will not be too much, the amount will not be too large and production-related travel, office expenses, there is no need to set up manufacturing expenses - office with. Travel expenses and what the second category of accounts. Instead, they are directly charged to administrative expenses. Manufacturing costs at the end of the month, not first distribution, but transferred to the production cost accounts after the unified distribution.
3. Scope of raw materials. In order to meet the needs of the premise, only the composition of the product proportion of the larger kinds of raw materials, which can reduce the workload, but also because of the non-major raw materials into the cost in advance, can play a role in a little tax avoidance.
4. Workshop at the end of the month has been led unused raw materials, discretionary: if the value is low, can be attributed to the current month; if the value is high, counted into the next month (false returns).
5. Loss of scrap only in the management to do processing, not separate costing.
6. If management or production process is very necessary, set up a self-made semi-finished goods account. Otherwise, do not set up.
7. Not in the product account. The balance at the end of the month of the production cost account is its cost (see below for allocation method).
8. not set up low-value consumables account, directly into the manufacturing costs - machine materials or repair costs detailed account, while the equipment checking account for management needs; if you need to set up, but also the use of a one-time amortization method, accounting at the same time that is allocated.
9. Regarding depreciation, it is recommended to calculate the number of years according to the tax law, which can save the hard work of tax adjustments. If the tax law does not specify, then refer to the provisions of the financial system.
10. For inventories that account for a small proportion of the product composition and a large number of inventories, it is recommended to use the field inventory system to calculate the actual monthly consumption.
Four, daily work and cost information obtained
(a), daily
1, cost calculation is inseparable from the warehouse and workshop and other documents such as the transmission, collection, organization, etc., which requires the enterprise at least have the appropriate management system. Such as warehouse management system, production
2, the production process of a variety of records, production notification, material receipt, warehousing orders and other information should be forwarded to the accounting department in a timely manner.
3, . Daily incurred costs related to production are categorized under the production cost or manufacturing overhead account.
(2) At the end of the month
1. Depreciation is charged, and the manufacturing overhead account is carried forward to the production cost account.
2. Get raw materials warehouse monthly statement, the first comparison has been made to the financial accounts of raw materials and warehouses reported that the number of purchases whether there is a discrepancy between the invoices, if any should be the invoices have not arrived, to be valued in the accounts. Raw materials issued using the weighted average method.
3. Obtain payroll information, accrued wages and benefits.
4. The number of products in process and the degree of completion of each process are provided by the relevant departments of the production plant.
The costing procedure is generally divided into the following steps:
(1) Audit of production expenses. The production cost expenditure, should be in accordance with the state, the higher authorities and the enterprise's relevant systems, regulations for strict audit, in order to do not comply with the system and the provisions of the cost, as well as a variety of waste, loss, etc. to stop or pursue financial responsibility.
(2) determine the costing object and cost items, open the product cost ledger. Enterprises of different types of production, different requirements for cost management, costing objects and cost items are different, should be based on the characteristics of the type of production and cost management requirements, to determine the costing objects and cost items, and based on the determination of the costing objects to open the product cost ledger.
(3) Allocation of elemental costs. Summarize the incurred factor costs, prepare a variety of factor cost allocation table, according to its purpose of allocation to the relevant production cost ledger. Can be recognized as a costing object consumed directly into the cost, such as direct materials, direct wages, should be directly credited to the "production costs - basic production costs" account and its related product cost ledger; can not be recognized as a cost, it should be allocated according to the occurrence of the ground poof or the use of the collection, respectively, into the "manufacturing costs" account. "Manufacturing costs", "production costs - auxiliary production costs" and "scrap loss" and other comprehensive cost accounts.
(4) Allocation of comprehensive costs. For the "manufacturing costs", "production costs - auxiliary production costs" and "scrap losses" and other accounts of the integrated costs, the end of the month using a certain allocation method for allocation, and It is recorded in the "production cost - basic production cost" and the relevant product cost ledger.
(5) Classification of the cost of completed products and the cost of products in process. Through the allocation of elemental costs and comprehensive costs, the production costs incurred are allocated, and the production costs incurred have been summarized in the "Production Costs - Basic Production Costs" account and the relevant product ledger. In the absence of products in the case, the product cost ledger production costs are summarized as the total cost of completed products; in the case of products in the case, it is necessary to product cost ledger production costs summarized according to a certain method of division between the completed product and the end of the month in the product to be divided, so as to calculate the cost of completed products and the end of the month the cost of the product.
(6) Calculate the total cost and unit cost of products. Under the variety method and batch method, the finished product cost calculated in the product cost ledger is the total cost of the product; under the step-by-step method, it is necessary to carry forward the cost ledger according to each production step in order to carry forward or parallel summary, in order to calculate the total cost of the product. The total cost of the product divided by the number of products, you can calculate the unit cost of the product.