Some Related Issues Of Inventory Cost Accounting

No matter what industrial enterprises, no matter what type of production products, and regardless of the management requirements, they must ultimately calculate the product cost according to the product variety.

Calculating the cost according to the product variety is the most general and minimum requirement of the product cost calculation, and the variety method is the most basic cost calculation method.

Batches may be used if required or managed by order.

At the same time, because small businesses generally do not raise funds outside, (not to mention the wording) does not submit reports to the public sector, it is not strictly the "enterprise accounting system" or "small business accounting system". It is a kind of accounting policy which is based on the tax law.

This can also be reflected in the accounting method introduced in this paper.

1, the core of cost accounting is to understand the production process and key operations of the enterprise, and understand the latest production situation of the workshop. At the end of the month, it is necessary to combine the finance and business through the compilation of the cost accounting report, analyze the fluctuation of the cost in a timely manner, and sit in the office every day for accounting.

2.

It's not just the finance department, the financial staff, but the whole thing.

First, cost accounting requires the cooperation of many departments such as production workshop, technical department, purchasing department, etc. Two, whether the calculated cost is reasonable, not only requires the self-evaluation and verification of time of the financial department, but also needs the evaluation of the departments of production and technology, so that the production department and other departments can demonstrate the results of their calculation, and so on.

Sometimes it is difficult to find problems only by the financial department itself.

(Note: in fact, there are many different angles or indicators in the inspection of the financial department and other departments, which may cause the difference easily).

3, cost

We can accept the guidance of cost accounting theory, but we need to break through.

The bondage should not be confined to the frame of cost accounting theory. The best cost accounting and management system is the accounting system closest to the production process of enterprises, so as to reflect the characteristics of our company's production management. Each enterprise's production characteristics have its own particularity. The management of the company has different concerns at different stages. Therefore, under the premise of determining the overall idea, the cost accounting system must have certain variability. The key is to solve the problems of management concern under the guidance of cost theory, and combine business with finance.

The current income tax law of our country is to emphasize profits and losses rather than assets, that is, a large number of detailed prohibitions or restrictive provisions for the profits and losses during the period, but there is no corresponding provision for the measurement of assets value and production cost.

However, assets will eventually be converted into period costs through depreciation, amortization, sales and so on. The value of assets is the source and basis of future period costs. In China's statute law, no prohibition is lawful. Since the tax law does not prohibit or restrict relevant assets measurement, the depth of accounting will determine the cost of the future period, and accounting itself is a discipline between art and science. It can not be separated from estimation and judgment, and thus derived a dazzling accounting magic, which provides a wide choice for enterprises to pay taxes.

Therefore, the current tax law emphasizing profit and loss rather than asset measurement is like opening doors and closing windows.

This also provides enough planning space for cost accounting.