英语论文：英国留学生经济管理类论文例文：企业如何加强成本控制Costing Relevant questions of corpox

英语论文：英国留学生经济管理类论文范文：企业如何加强成本控制Costing Relevant questions of corpo

Cost measures the value of the commodity economy is an area that part of the value of goods , is a measure of corporate performance management, enhance the comprehensive competitiveness of the composite index . Cost accounting of the cost of production and product formation and management costs accounting , cost accounting , cost management review of production management first , to see if it should happen , whether it has occurred , the second is in accordance with the distribution and accumulation of expenditure purpose computing products total costs and unit costs, provide cost information is true cost management.

对策成本是商品经济的价值范畴，是商品价值的一小批，是权衡企成就效管理，提高综合竞争实在的力量的综合指数。成本会计的形成和产品成本的出产和管理花销的会计，成本会计，成本管理检查核对出产管理第1，看它是否应当发生，是否已发生，二是依照费用的散布和积累的目标，计算产品的总成本和单位成本，供给成本信息是真实的成本管理。

Content and meaning , cost accounting

内容和意义，成本会计

( A ) cost accounting content. Mainly includes three aspects , one is the complete collection and accounting of the cost object costs. Second, the correct calculation of production costs and expenses should be included . Three is scientifically determine the object of costing and cost allocation methods , as well as in project cost, to ensure the product cost , accurate , and timely.

成本会计的内部实质意义。主要涵盖三个方面，一个是完整的使聚在一起和核计成本计算对象的成本。二是生产手段准确计算应列入成本费用。三是科学确认的对象，成本计算和成本分根据处方配药法，以及在工程造价，保障了产品的成本，正确，趁早。

( Two ) cost accounting significance. On the one hand , cost accounting is correct, or no direct impact on the forecast , cost planning , analysis, evaluation and improvement of control, but also the right business decision whether or not to have a significant impact . The cost of implementation of the plan to achieve the target cost control , cost accounting, cost levels plays a vital role . The other hand, cost accounting, budget and cost plan can perform the inspection , monitoring and assessment, reflecting cost levels , inspection and measuring performance and cost control and cost management, cost management system effectiveness evaluation , where you can reduce costs, continuous improvement.

Second, corporate cost accounting issues

( one ) Cost Accounting Management enough attention . Business management, financial accounting, do not quite understand , accounting officer . To reflect the benefits outweigh the principle of cost accounting mechanism is very simple , and financial officers configuration is not normal demand, production workshops, warehouses is important, not equipped with specialized personnel, cost accounting cost accounting , accounting personnel, other concurrent . Accounting personnel only busy day bookkeeping, accounts , accounting, taking full account of cost control , cost accounting data confusion , mistake, or even lead to a serious lack . In addition, part-time accounting is a universal phenomenon , at the end , in order to cope with the tax and accounting treatment of accounting work , but it is not a simple , cost accounting in accordance with regulations , but according to the subjective intention of cost shifting .

( Two ) the uneven quality of accounting personnel . Although some companies have certain professional knowledge and skills , but lack the knowledge of proactive , innovative spirit and inadequate capacity to update the cost method of accounting accountant. Corporate cost accounting departments are not accounted for at the end of a careful analysis of the cost of the transfer account for many reasons , only a reasonable financial advice , not to mention long-term development of enterprises . In addition, some staff do not comply with financial accounting ethics , can not truly reflect the company 's situation, but listen to the command , library management , the establishment of corporate coffers .

( Three ) the cost accounting supervision is not in place . Cost of doing business is not a more or less standard, cost accounting change No liability can be traced back. Production enterprises, including procurement , warehousing, distribution , waste recycling , product quality, etc. There is no clear responsibility of people .

Third, to strengthen cost accounting methods

( one) the enterprise managers should strengthen cost consciousness . Enterprises not only to raise awareness of management personnel cost management , cost management and improving staff awareness . The cost of the management and staff responsibilities and benefits of economic organically combine , change the " mission- control " to " and efficiency , management -type" , in addition to control production costs and expenses, pay more attention to enhance staff training, increase employee cost awareness and mobilize personnel management cost consciousness , thereby reducing costs and obtain greater profits . The cost of setting goals , companies must first consider the profit target , while also considering the competitive sales price. Since the formation of the whole production process costs, expenses occur in every aspect, every thing , every activity , therefore, to take the target cost decomposition to the department or individual .

( Two ) to improve quality of accounting personnel . Accounting staff update professional knowledge , companies can provide learning opportunities for accountants . Costing must be familiar with the corporate laws and regulations , accounting work is not just a simple bookkeeping , accounts, accounting work , never, never, never have to comply with the relevant laws and regulations. According to the actual cost of doing business , rather than in order to comply with the management, the provision of inaccurate accounting information . To create your own professional image and personal dignity, courage to resist unhealthy practices , all the acts of breaking the struggle . Accounting staff in handling accounting matters, should be realistic , from the facts , objective and impartial . Do the accounting work , technical capabilities should not only excellent, but also need to have the spirit of seeking truth from facts , from the facts and objective manner . Otherwise, it will be in the wrong place , the knowledge and skills , and even participate in fraud or deception together . Accounting personnel , accounting work because of a chance to understand the entity 's financial position and operating conditions, to understand or grasp the valuable trade secrets , therefore, must be strictly confidential , secret , is an immoral act , accounting for their knowledge at any time , in any case are strictly kept confidential and can not be leaked to the outside world, and trade secrets. ( Three ) to strengthen accounting supervision costs. To establish responsibility cost center costing system . In order to solve the problem of cost accounting , cost accounting in accordance with the enterprise promulgated a new " Accounting Standards " enterprise accounting system in order to prevent chaos cost accounting system to establish responsibility cost effective methods. Cost responsibility is to determine the level of liability costs in enterprise production management organization system , the establishment of cost responsibility centers , responsibility cost index control cost, delivery , assessment, reporting cost information , so that all sectors of economic responsibility , organization and implementation , in accordance with the provisions of business decisions , advance pointer decomposition, behavioral control and post- assessment of the effectiveness of internal economic responsibility . Responsibility cost is based on the attribution of responsibility to collect cost data of liability costs. In principle, the main pipelines , is also said to be classified in accordance with controllable costs , what is what , what the costs incurred . Responsibility to carry out cost system , according to the production organization , both horizontal and vertical aspects of responsibility cost management combine to establish accountability for the center cost management system features . The only way to fully reflect the accounting reform costs, cost management and financial responsibility are closely linked, in order to compensate for the shortcomings of traditional cost accounting , breaking the "iron rice bowl " of cost responsibility , so that power and responsibility to effectively control costs, improve management, improve economic efficiency.

Implementation of the general steps and implementation methods, responsibility cost accounting , the following main points:

First , the correct allocation of responsibility cost center. Cost is the responsibility of the cost center , the unit cost of a responsible cost centers and a relatively independent , in the large and medium-sized enterprises are generally set up three levels of cost centers. The first level is by the factory and the department, finance department , specific guidance for each responsibility center accounting , summary reports at all levels of responsibility for the actual costs . The second level is the workshop level , the department is a cost center to collect and responsibilities of each team and the actual cost accounting reports specific guidance center. The third level is a team , each team is a cost center , thus forming the bottom of the coordination responsibilities cost system .

Second, strictly defined areas of responsibility . According to the reference and production activities, responsible units and the terms of the objective assessment to determine the scope of liability measures . Responsibility cost is controllable costs , controllable costs of each cost center , cost center responsibility .

Third, to achieve the goal of cost responsibility restructuring costs. The decomposition process of implementing cost indicators . In developing the target cost or cost plan prepared step by step . Manufacturing costs, enhance cost plans for, and in accordance with departmental establishment , as the responsible cost standard units.

Fourth, responsibility cost accounting examination and analysis . One is the responsibility of cost accounting . Responsibility monthly cost accounting , the implementation of responsibility cost reflects the production and management of the process, the actual responsibility of each cost center costs . In the cost method of accounting , production technology enterprises in different ways the differences between the different characteristics . Second, the cost analysis responsibilities. Responsibility cost center responsible for the center's monthly copy of the report , the actual number and the number of plans were evaluated mainly by the controllable costs for each cost center as the standard, non-controllable cost is usually used as a reference list .

CONCLUSIONS

Enterprises should take accounting as the basis for financial management as the key to improving financial management, accounting , and give full play to the financial management and cost control functions and role of the establishment of performance evaluation and incentive system finance staff , and fully mobilize the accounting staff motivation , capital preservation and appreciation for the purpose of establishing measures acceptance , the original records , internal price , approval and marketing of nuclear , property inventory , work in a group of basic accounting firm economic contracts standardized procedures . A capital system to prevent short-term behavior of enterprises , safeguarding the legitimate rights and interests of the owners , a reasonable raise , allocate funds to optimize the capital structure , accelerate cash flow , investment in small , high output, improve efficiency in the use of funds to improve the enterprise's economic efficiency , to strengthen management, service .