Cost accounting scheme of the hottest carton

2022-10-18
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Carton cost accounting scheme

carton cost accounting scheme is a compulsory course for every paper manufacturer. Today, China paper will take you into the carton cost accounting scheme to see what cost issues need to be paid attention to in the production process

specific operation mode of carton cost accounting

1 Production cost account. Instead of setting up sub accounts according to products, directly set up four sub accounts of raw materials, wages and benefits, electricity, and manufacturing expenses to collect major expenses

2. Manufacturing expense account. Instead of setting up sub ledgers according to the workshop, set up three sub accounts of machine materials, repair and depreciation directly to collect the workshop expenses. The travel expenses and office expenses of workshop personnel shall be included in the management expenses

3. Range of raw materials. On the premise of meeting the needs, only the ones with a large proportion of products in process are used as raw materials, which can not only reduce the workload, but also play a little role in tax avoidance (non main raw materials enter the cost in advance)

4. Raw materials that have been received and unused by the workshop at the end of the month shall be disposed of as appropriate; If the value is low, it can be included in the current month; If the value is high, it will be counted into the next month

5. Waste paper loss is only treated in management, and cost accounting is not done separately

6. If it is very necessary in management or production process, self-made semi-finished products are set up

7. Not set in the product account. The month end balance of the production cost account is its cost

8. Cost calculation allocation method. Except for the raw materials that can be directly attributed to a product, other costs and expenses are allocated by the output value proportion method, that is, the output value of each product is allocated according to the proportion of the output value of each product to the total output value, and the output value of in-process products is calculated according to the output of the current month

9. As for salary accounting, I don't know what method your enterprise adopts. The enterprises I have investigated calculate the wages of employees in each process according to the warehousing quantity of products in the current month

management regulations for simulation cost accounting

management regulations the software of Jinan experimental machine factory has been unprecedented. It is an important part of enterprise software construction. China has also formulated ministerial professional standards. Analog cost tube plastic metal separator is a product cost accounting method that has been promoted and implemented within the enterprise for three years. Through continuous improvement, exploration and practice in production practice, a set of cost accounting management mode with strong operability has been formed

(I) concept and significance of simulated cost accounting management

1 Simulation cost accounting management is an important part of the target management system, and it is the basis and premise of implementing target cost management. It is mainly through a series of management means, such as the design of cost standards in advance, the control of the implementation process of cost standards in process, and the analysis and accounting of post cost, to effectively and orderly control the direct materials, labor and expenses of unit product cost, so as to reduce costs and ensure the realization of target profits

2. Simulation cost accounting management is also an important part of the daily on-site management of internal production. It clearly stipulates the behavior of managers and operators in simulation cost accounting management, especially in material control and quantity transfer

3. In terms of the current production management of carton enterprises, the "three transformations" of cost management can be realized by simulating cost accounting management. The first change is: the focus of cost management has shifted from passive post static accounting to the combination of active pre event cost prediction and control, so that operators or managers can get the profits that should be generated before an order or a batch of businesses are put into production, and how to realize these profits so that they have figures in mind, documents in hand, and further strong data of demand after the event. The second change is that cost management has changed from traditional qualitative cost management to modern quantitative cost management. Combined with the current purchase, sale and inventory management software adopted by enterprises, and taking advantage of the advantages of the existing local area within the enterprise, it can realize the cost information management system, accelerate the collection of cost information and data classification and summary, facilitate the integration and analysis of relevant departments, so as to meet the needs of enterprise management decisions. The third change is: from the cost accounting of a single production process and the pursuit of output value, to focus on the control of product material consumption, the control of economic indicators of order efficiency and the combination of staff performance appraisal, so as to lay the foundation for the introduction of incentive mechanism within the enterprise

in a word, simulated cost accounting management plays an important role and practical guiding significance in reducing costs, increasing production and saving, improving economic benefits, ensuring enterprise target profits, and improving product market competitiveness

(II) content of simulation cost accounting management specification

1 Combined with production management, technology management, quality management, profit management and cost accounting, and based on the existing organization, it stipulates the responsibilities, authorities and work tasks of managers at all levels and departments, and defines the work procedures of simulation cost, the benchmark and control methods of product production material consumption, and the analysis and assessment of product cost

2. Simulated cost accounting management adopts the responsibility system of the finance department. The chief financial officer shall organize relevant personnel of the finance department to cooperate with the deputy general manager of the company to fully implement the management system of simulated cost accounting for the company's production, and then promote the implementation

(III) simulated cost accounting management organization structure and work content

consists of accountants who are familiar with the packaging color printing process and have business management concepts. Be responsible for the implementation and operation of the simulation cost accounting management specification, that is, issue the material issuance feedback form, collect the material requisition, excess description form and other work, and input the data of various material requisitions and finished products into the software with work orders at ordinary times. Based on this, the production picking statistical table is output, and the input-output comprehensive comparison table, process material consumption assessment table, and process low value consumables consumption assessment table are prepared

the finance department is the central nerve and command center for simulating cost accounting management. Its work takes the chief financial officer as the core, and cost accountants prepare various simulated cost management information materials for their decision-making, so as to provide feasible operational support for the implementation of work instructions

(IV) simulated cost management work forms and supporting forms (issued by functional departments)

1 Table 1 benchmark table of material consumption per unit product (issued by the company); 2. Table 2 labor price benchmark of each process (issued by the company); 3. Table 3 "benchmark table of low value consumables in the workshop" (issued by the company); 4. Form 4 "material issuance feedback notice" (finance department, production management department, warehouse keeper); 5. Form 5 "standard wage control table of product process" (production management department, finance department); 6. Table 6 comprehensive comparison table of input and output (Finance Department); 7. Form 7 assessment form of process material consumption (Finance Department); 8. Table 8 assessment form for consumption of low value consumables in process (Finance Department)

the following is the supporting application form:

1 Production notice (business office); 2. Production work order (production management department); 3. Material requisition (production management office); 4. Excess statement (production management office); 5. Material consumption table (warehouse keeper and ink mixer); 6. Ink requisition registration form (inker); 7. Registration book of product output accumulation form of production management department (workshop housekeeping); 8. Production work order registration book of production management department (production management office, warehouse management); 9. Inspection record of quality control department (internal service of quality control department); 10. Production process tracking sheet (quality control office)

(V) simulation cost accounting management procedure

1 For new products: before putting into production, the sales department shall provide the film, floppy disk samples and drawing data of new products to the prepress technology department, which shall issue the names and specifications of various materials, consumption forecasts, product production processes, product technology and quality requirements to the production management department. The production management department shall provide the unit product material consumption benchmark table and process labor price table, which shall be issued after being approved by the finance department. The production process shall be the same as the above work process

(VI) Regulations on management of simulated cost accounting

1 After receiving the production notice from the business department, the production management department shall immediately issue the production work order and submit it to the finance department to issue the material issuance feedback form to the production management department

2. The "material issuance feedback form" issued by the finance department is printed and output by computer, and is submitted to the production management department after being approved by the deputy general manager of the company

3. The production management department is responsible for distributing the "material issuance feedback sheet" to relevant production units and material warehouses, and signing the form

4. Any picking list and over consumption list shall be issued by the internal staff of the production management department according to the total consumption of the material issuance feedback form. The warehouse staff will not issue the picking list filled in by non designated internal staff (in special cases, it can be signed by the manager of the production department)

5. The material can be picked up only after the approval of the deputy general manager of the company

6. Daily production picking must be submitted to the finance department daily for input software. Due to the delayed delivery of documents by the warehouse personnel, which causes the timeliness of financial computer data entry, 5 points will be deducted for each performance

7. In case of special circumstances, the warehouse can issue materials in advance only when it sees the written "picking application" signed by the director of the production management department, but the director of the production management department must supplement the order to the warehouse within the same day, otherwise, 10 points will be deducted for each performance

8. Warehouse personnel are not allowed to leave their posts. All production workshop picking materials must go to the warehouse by themselves with vouchers. It is strictly forbidden to issue materials for production first, and then issue a picking list. Otherwise, 5 points will be deducted each time

9. The finished product warehousing form filled by the warehouseman must be signed by the head of the workshop and the production management department before it is handed over to the finance department

lO. For each process of the production workshop, the "process completion semi-finished product form" submitted to the finance department must be confirmed by the workshop's shift leader, reviewed and signed by the workshop supervisor, and then submitted to the finance department by the interior supervisor for approval and signature. If the number of reviews of the form by relevant personnel is not true, 5 points of monthly score will be deducted each time

11. For the completed production work order, the internal staff of the production management department is responsible for submitting the "material issuance feedback form" of the actual consumption filled in by the relevant departments to the manager of the production management department for approval within 1 day after the completion of this order to the finance department. If it is not submitted on time, 5 points will be deducted for each performance. If the data is incomplete or incorrect, 5 points will be deducted for the corresponding personnel each time

12. At the end of each month, the finance department prepares the monthly simulated cost summary report of the next month according to the sales plan

13. For completed work orders (or orders), the financial department shall prepare the "comprehensive comparison table of input and output" and the "assessment table of process material consumption" within 2 days after receiving the statement from the production management department. If the submission is delayed or the data is wrong, 5 points will be deducted for each performance

14. the "ink requisition registration form" shall be collected by the production management office within 1 day after the completion of each batch of work orders and submitted to the finance department

15. Relevant personnel of each department must sign on the corresponding column, otherwise 1 point will be deducted each time

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