Small and medium-sized hardware enterprises generally refer to hardware enterprises with small assets, production processes and product structures, and raw materials consumed, and with less management (including financial personnel). The organizational system usually uses a vertical management system, and the management span is relatively small. small. Small and medium-sized hardware companies play an important role in the national economy because of their large number.
First, the importance of cost accounting for small and medium-sized hardware companies
Small and medium-sized hardware enterprises generally refer to hardware enterprises with small assets, production processes and product structures, and raw materials consumed, and with less management (including financial personnel). The organizational system usually uses a vertical management system, and the management span is relatively small. small. Small and medium-sized hardware companies play an important role in the national economy because of their large number. With the advent of the era of knowledge economy, people who master advanced technology and management knowledge will continue to grow in the emerging technology and hardware enterprises. There will be a large number of small hardware companies. Due to the limitation of scale, financial resources and manpower, small and medium-sized hardware enterprises are generally incomplete in the basic systems of internal control systems, auditing systems, measurement and acceptance systems, financial inventory systems, cost accounting systems, and financial revenues and expenditures approval systems. The basic accounting work is weak, and the collection of accounting information data is not accurate.
In terms of production, the specific performance is as follows: 1. There is no full-time cost accounting personnel; 2. The auxiliary accounting department is not independent accounting; 3. The workshop division is not obvious or obvious, but the delivery procedures are not perfect, often distorted; 4. Workshop management personnel and administration Managers are not easy to distinguish. Luo Baihui believes that these characteristics of small and medium-sized hardware companies determine that they should simplify the cost accounting method, so that the cost accounting method can adapt to the needs of its management reality; at the same time, they decide that most of them should use the actual cost method, but can not use it. Standard cost method or activity-based cost method.
Cost accounting is an important part of the cost management work. It allocates and collects various expenses incurred by hardware companies in the production and operation process according to certain objects to calculate the total cost and unit cost. Costing is mainly based on accounting and is calculated in monetary terms. The correctness of cost accounting directly affects the control of cost forecasting, planning, analysis, assessment and improvement of hardware companies, and also has a significant impact on the correctness of hardware companies' cost decisions and business decisions. The cost accounting process is a process that reflects all kinds of expenses in the production and operation process of hardware enterprises, and is also a process of cost information feedback for better implementation of cost management. Therefore, cost accounting implements the cost plan of hardware enterprises and the cost level. The realization of control and target costs plays a crucial role. Luo Baihui, an enterprise management consultant, said that through cost accounting, it is possible to check, supervise and evaluate the implementation of budget and cost plans, reflect the cost level, check and measure the performance of cost control and the level of cost management, and evaluate the effectiveness of the cost management system. Where research can reduce costs and make continuous improvements.
Second, the principle of cost accounting and subject setting
Calculating the cost according to the product variety is the most general and minimum requirement for product cost calculation. The variety method is the most basic cost calculation method. If there is a need or management to produce on order, the batch method can be used. At the same time, because small hardware companies generally do not raise funds externally, (the wording to be investigated) does not submit reports to the public sector, the implementation is not strictly in the "hardware enterprise accounting system" or "small hardware enterprise accounting system", the implementation It is an accounting policy that can play some tax avoidance effects as much as possible in accordance with the tax law. Calculate the principles that costs should follow. mainly include:
1. Legality principle
It means that the expenses included in the cost must comply with the provisions of laws, decrees, and systems. Unspecified expenses cannot be included in the cost.
2, the principle of reliability
Includes authenticity and verifiability. The authenticity is that the cost information provided is consistent with objective economic matters, and should not be adulterated or artificially increased or reduced. Verifiability means that the costing data is accounted for by different accountants according to certain principles, and the same result can be obtained. Authenticity and verifiability are to ensure that the cost accounting information is correct and reliable.
3. Relevance principle
Includes the usefulness and timeliness of cost information. Usefulness means that costing provides useful information to management for cost management, forecasting, and decision making. Timeliness emphasizes the timeliness of information acquisition. Timely feedback can take timely measures to improve the work. At this time, the information often becomes futile and useless information.
4, the principle of accounting
In order to obtain the cost of the products produced in a certain period of time, the hardware enterprises must divide the continuous production activities into different periods according to a certain stage (such as month, season and year), and calculate the cost of each period of products separately. The staging of costing must be consistent with the monthly, quarterly, and yearly years of the fiscal year, which can facilitate the calculation of profits.
5. The principle of accrual
The cost that should be borne by the current cost, whether or not it has been paid, shall be included in the current period's cost; the cost that should not be borne by the current period's cost (ie, the cost already included in the previous period, or the cost of the subsequent period) The cost), although paid in the current period, should not be the main exam cost of the current period, in order to correctly provide the cost information of each item.
6, the actual cost pricing principle
The raw materials, fuel and power consumed in production shall be calculated according to the actual unit cost of the actual consumption quantity, and the calculation of the finished product cost shall be calculated according to the actual cost incurred. Although the accounts of raw materials, fuels, and finished products can be added to and subtracted from the cost according to the planned cost (or fixed cost, standard cost) to adjust to the actual cost.
7, the principle of consistency
The method used in cost accounting must be consistent in all phases, so that the cost data of each period has a uniform caliber, which is coherent and comparable.
8, the principle of importance
Projects that have a significant impact on costs should be the focus and strive to be precise. For trivial projects that are less important, they can be handled simply.
Related subject setting and accounting ideas
1. The two subjects of basic production cost and auxiliary production cost are no longer set separately, and they are combined into one production cost account. The raw materials, wages and welfare expenses, electricity (fuel power), and manufacturing costs are directly set according to the product. Wait for several secondary details to collect the large expenses. Because the general small and medium-sized hardware enterprises have a limited business scope, the production process and product structure of the products and the raw materials consumed are roughly the same. Except that the main raw materials can be attributed to specific products, other projects cannot be attributed to specific products, and the calculation of the products has no practical significance. However, when the raw materials used and the products produced differ greatly, they can be set up according to the product; or they can be replaced by a cost accounting table, that is, the so-called table accounting.
2. Because the workshops of small and medium-sized hardware enterprises are not obvious or obvious, but the transfer procedures are not perfect, the manufacturing expense accounts are not set up according to the workshop, and several secondary detailed subjects such as machine materials, repair costs, and depreciation are used to return the workshop expenses. set. At the same time, because the management personnel of small and medium-sized hardware enterprises participate in the production management, there is no need to set up the manufacturing expenses for the travel expenses and office expenses that are involved in the management and will not be too much, and the amount will not be too large. . The second class of travel expenses. Instead, it is directly charged to the management fee. At the end of the month, the manufacturing costs are not allocated first, but are transferred to the production cost account and distributed uniformly.
3. Scope of raw materials. Under the premise of meeting the needs, only a few products with a large proportion of products are used as raw materials, which can reduce the workload, and because non-main raw materials enter the cost in advance, it can play a role in tax avoidance.
4. For the raw materials that have been used at the end of the workshop at the end of the month, dispose of as appropriate: if the value is lower, it can be classified into the current month; if the value is higher, it will be counted in the next month (false return).
5. The loss of waste products is only dealt with in management, and no cost accounting is done separately.
6. If it is necessary in management or production process, set up self-made semi-finished products. Otherwise not set.
7, not in the product subject. The end-of-month balance of the production cost account is its cost (see below for the distribution method).
8. There is no low-value consumables subject, which is directly recorded in the manufacturing cost---the machine material or repair fee detailed account, and the equipment is checked for the management needs; if necessary, the amortization method is also adopted. That is, the allocation is made.
9. Regarding depreciation, it is recommended to calculate according to the years specified in the tax law, which can save the hardship of tax adjustment. If the tax law is not clearly defined, then refer to the provisions of the financial system.
10. For the inventory with a small proportion and a large number of products in the product composition, it is recommended to use the on-the-spot inventory system to calculate the actual monthly consumption.
Third, the cost of the content and steps
1 Completely collect and calculate the various expenses incurred by the cost calculation object.
2 Correctly calculate the transfer value of production materials and the amount of expenses that should be included in the current period.
3 Scientifically determine the object, project, period and cost calculation method and cost allocation method of cost calculation to ensure the accuracy and timeliness of various product costs. The essence of cost accounting is a process of data information processing and processing, that is, the process of collecting and allocating expenses according to the determined cost accounting objects or scope of use according to certain methods and procedures. . Correct and timely cost accounting is of great significance for hardware companies to increase production and save energy and achieve high yield, high quality, low consumption and accumulation.
To do a good job in calculating costs, we must first establish and improve the original records; establish and strictly implement the system of measurement, inspection, lead materials, inventory, and withdrawal of materials; establish and improve consumption quotas for raw materials, fuel, power, and working hours; The system stipulates, and determines the organization of cost accounting according to specific circumstances. The entire cost calculation step from the start of the production cost to the calculation of the total cost of the finished product and the unit cost. The cost accounting process is generally divided into the following steps:
1. Review of production expenses.
All production expenses incurred shall be strictly examined in accordance with the relevant systems and regulations of the State, superior authorities and the enterprise, so as to stop or investigate the costs of non-compliance with the system and regulations, as well as various wastes, losses, etc. responsibility.
2. Determine the product cost ledger.
The production type of the enterprise is different, the requirements for cost management are different, and the cost calculation object and the cost item are different. The cost calculation object and the cost item should be determined according to the characteristics of the production type of the enterprise and the requirements of the cost management, and determined according to the determination. The costing object is to open a product cost ledger.
3. Perform the allocation of factor expenses.
The expenses of each factor incurred are summarized, and the various factor cost allocation tables are prepared and included in the relevant production cost ledger according to their use. For directly accounting expenses that can be used to confirm the cost of a certain cost calculation object, such as direct materials and direct wages, they should be directly recorded in the “production cost-basic production cost†account and its related product cost ledger; For a fee, it shall be distributed according to the place or use in which it occurs, and be recorded in the comprehensive expense accounts such as “manufacturing costâ€, “production cost--aid production cost†and “waste lossâ€.
4. The allocation of comprehensive expenses.
For the comprehensive expenses recorded in the accounts such as “manufacturing costâ€, “production cost – auxiliary production cost†and “waste lossâ€, the distribution method will be distributed at the end of the month and recorded in “production cost – basic production costâ€. And related product cost accounts.
5. Divide the cost of finished products.
Through the distribution of factor expenses and comprehensive expenses, the distribution of various production expenses incurred, all the production costs incurred have been collected in the "production cost - basic production cost" account and related product accounts. In the absence of the product, the production cost of the product cost account is the total cost of the finished product; in the case of the product, the production cost of the product cost account must be divided according to a certain division. The method divides the finished product between the finished product and the end of the month to calculate the cost of the finished product and the cost of the product at the end of the month.
6. Calculate the total cost and unit cost of the product.
Under the varietal method and the batch method, the cost of the finished product calculated in the product cost ledger is the total cost of the product; under the step-by-step method, it is gradually carried forward or parallelized according to the order of the cost of each production step. In order to calculate the total cost of the product. By dividing the total cost of the product by the quantity of the product, the unit cost of the product can be calculated.
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Label: How to calculate the cost of hardware SMEs? Cost accounting method for small and medium-sized hardware companies
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