外文翻譯兩篇(成本核算)

1、精選優(yōu)質(zhì)文檔-傾情為你奉上成本核算過(guò)程中的問(wèn)題及策略1.成本核算過(guò)程中存在的問(wèn)題1.1成本核算不精確成本核算就是把產(chǎn)品的成本數(shù)據(jù)提供給的決策層，讓決策層根據(jù)現(xiàn)實(shí)的真實(shí)情況進(jìn)行分析定位，假設(shè)成本核算出現(xiàn)了較嚴(yán)重的錯(cuò)誤，可想而知，將對(duì)企業(yè)未來(lái)的收益會(huì)產(chǎn)生致命的打擊。但是，現(xiàn)實(shí)情況是，一些企業(yè)在進(jìn)行成本核算很模糊，在沒(méi)有保證企業(yè)的預(yù)期收益時(shí)就對(duì)產(chǎn)品進(jìn)行了不合理的定價(jià)。2.企業(yè)對(duì)成本核算沒(méi)有足夠的重視成本核算對(duì)企業(yè)經(jīng)營(yíng)利潤(rùn)有著重要影響。在企業(yè)的正常經(jīng)營(yíng)情況下，企業(yè)的財(cái)務(wù)對(duì)成本核算出現(xiàn)錯(cuò)誤的概率越小，對(duì)企業(yè)利潤(rùn)核算越精確。但是，企業(yè)要進(jìn)行成本核算的工作量大、流程復(fù)雜；技術(shù)性較強(qiáng)，要求也比較苛刻；所以，企

2、業(yè)財(cái)務(wù)人員在進(jìn)行成本核算的過(guò)程中，牽涉的人比較多，這些諸多因素都使成本核算成為一項(xiàng)不太簡(jiǎn)單的實(shí)踐操作工作。在企業(yè)的成本核算中，很多企業(yè)的財(cái)務(wù)人員對(duì)企業(yè)的成本核算不太重視，在核算過(guò)程中，出現(xiàn)了微小的誤差，覺(jué)得沒(méi)有太大的關(guān)系，造成企業(yè)利潤(rùn)核算的不正確。1.3沒(méi)有采用適合企業(yè)自身發(fā)展的成本核算方法在市場(chǎng)條件下，每個(gè)企業(yè)都有每個(gè)企業(yè)獨(dú)特的特點(diǎn)，應(yīng)該針對(duì)各個(gè)企業(yè)的生產(chǎn)經(jīng)營(yíng)特點(diǎn)，選擇合適的成本核算方法。但是，現(xiàn)階段，一部分企業(yè)在明確成本核算對(duì)象之后沒(méi)有選擇一個(gè)科學(xué)的、切合企業(yè)實(shí)際的成本核算方法對(duì)企業(yè)成本進(jìn)行科學(xué)核算。這種現(xiàn)象在中小型企業(yè)尤其普遍。2.加強(qiáng)企業(yè)成本核算途徑2.1提高企業(yè)管理者的成本管理意識(shí)在

3、現(xiàn)代的經(jīng)濟(jì)形勢(shì)下，只有企業(yè)的領(lǐng)導(dǎo)者和全體員工對(duì)成本控制有了足夠的重視，才可以使成本核算的工作在企業(yè)順利全面展開(kāi)。但是在當(dāng)今知識(shí)經(jīng)濟(jì)時(shí)代，企業(yè)財(cái)務(wù)管理者沒(méi)有意識(shí)到成本核算和控制在企業(yè)經(jīng)濟(jì)管理中的重要性，只進(jìn)行簡(jiǎn)單的算賬、報(bào)賬，對(duì)支出的成本詳細(xì)計(jì)算，對(duì)自身成本不進(jìn)行認(rèn)真核算；只重視產(chǎn)品售后的核算，不重視產(chǎn)品售出和售出中的控制；只依靠人員的數(shù)據(jù)報(bào)表，不關(guān)注市場(chǎng)的發(fā)展動(dòng)態(tài)；那么只會(huì)導(dǎo)致他們對(duì)成本核算方法改進(jìn)的忽視，讓企業(yè)的成本核算管理工作越來(lái)越差。因此，要提高企業(yè)全體人員的成本意識(shí)，改進(jìn)成本核算方法，制定成本核算管理的相關(guān)硬性規(guī)章；對(duì)各部門(mén)的成本管理責(zé)任落實(shí)到人；企業(yè)成本核算的科學(xué)性、有效性；建立機(jī)構(gòu)

4、完備的成本核算辦公室，為領(lǐng)導(dǎo)小組的決策科學(xué)化提供充分的信息參考。企業(yè)成本核算是一項(xiàng)復(fù)雜、艱巨的系統(tǒng)工程，涉及到企業(yè)工作過(guò)程的方方面面的切身經(jīng)濟(jì)利益，這其中的部門(mén)利益沖突一旦處理不好將會(huì)對(duì)企業(yè)造成難以估算的損失，如果沒(méi)有領(lǐng)導(dǎo)的重視，成本核算的推行根本就是天方夜譚。因此，企業(yè)管理必須高度重視，真正把成本核算的每一個(gè)步驟都落到實(shí)處，確保實(shí)效，為全成本核算工作的順利進(jìn)行奠定堅(jiān)實(shí)的思想與制度基礎(chǔ)。2.2建立一套規(guī)范的、科學(xué)的、全面的成本核算管理制度完整全面的成本核算制度是企業(yè)成本核算能夠順利執(zhí)行的重要保證。但是當(dāng)今很多企業(yè)沒(méi)有一套規(guī)范的符合現(xiàn)代商業(yè)要求的成本核算管理制度，在提高企業(yè)成本核算意識(shí)的基礎(chǔ)，加

5、強(qiáng)企業(yè)成本核算制度方面沒(méi)有清晰的認(rèn)識(shí)，所以要對(duì)成本費(fèi)用的考核指標(biāo)要進(jìn)行科學(xué)、合理依據(jù)，把成本核算的理論運(yùn)用到實(shí)踐中，讓企業(yè)的各個(gè)部門(mén)管理者、者和其他相關(guān)的利益者了解企業(yè)為什么要進(jìn)行嚴(yán)格的成本管理，對(duì)成本核算科學(xué)管理以后將對(duì)他們產(chǎn)生怎樣的益處，為他們進(jìn)一步投資、工作提供完整、有價(jià)值的輔助參考資料。有效提高企業(yè)精細(xì)化成本管理制度的執(zhí)行。避免企業(yè)精細(xì)化成本管理在執(zhí)行過(guò)程中出現(xiàn)的制度過(guò)于復(fù)雜、制度與實(shí)際不符、制度落實(shí)無(wú)力等問(wèn)題，企業(yè)必須首先建立一個(gè)系統(tǒng)而健全的類(lèi)、層制度；其次要強(qiáng)化員工的精細(xì)化制度自覺(jué)意識(shí)，在員工中深入開(kāi)展精細(xì)化制度的；然后要建立健全制度監(jiān)督機(jī)制，強(qiáng)化監(jiān)督和激勵(lì)措施；最后要保證企業(yè)高層

6、對(duì)精細(xì)化制度帶頭做起。2.3明確企業(yè)進(jìn)行成本核算的對(duì)象企業(yè)進(jìn)行成本核算的一個(gè)好處就是可以對(duì)企業(yè)的各個(gè)生產(chǎn)環(huán)節(jié)的損耗做到詳細(xì)的了解，然后制定相關(guān)措施減少企業(yè)在生產(chǎn)過(guò)程中的物料損耗。但是在我國(guó)現(xiàn)有的企業(yè)中，存在著對(duì)這些具體的生產(chǎn)過(guò)程沒(méi)有具體的了解的各方面問(wèn)題。企業(yè)要想對(duì)生產(chǎn)中的現(xiàn)實(shí)情況了然于胸，就要從企業(yè)的實(shí)際情況出發(fā)，針對(duì)自身企業(yè)的生產(chǎn)經(jīng)營(yíng)特點(diǎn)，選擇合適的成本核算方法。成本核算的幾種操作方法有：分步法、品種法、定額法等，這些方法適用的具體企業(yè)環(huán)境情形都不一樣，每一種方法都有各自的優(yōu)缺點(diǎn)，即使對(duì)于同一種產(chǎn)品，采用相同的成本核算方法，如果企業(yè)其他經(jīng)營(yíng)情況不一樣，結(jié)果也不會(huì)相同。所以，企業(yè)在明確成本核

7、算對(duì)象之后選擇一個(gè)科學(xué)的、切合實(shí)際的成本核算方法對(duì)企業(yè)成本進(jìn)行精確核算。2.4運(yùn)用法律法規(guī)及稅務(wù)機(jī)關(guān)制度規(guī)范成本核算對(duì)于不按照法律規(guī)范來(lái)進(jìn)行成本核算的企業(yè)，稅務(wù)機(jī)關(guān)進(jìn)行嚴(yán)格的賬務(wù)查詢，責(zé)令其整改，督促其進(jìn)行代理記賬的方法。企業(yè)在進(jìn)行成本核算的時(shí)候，應(yīng)該重視原始記錄，保證以后可以參考使用。采用代理記賬的方式，根據(jù)中小企業(yè)的真實(shí)經(jīng)營(yíng)情況和提供的資料，按照規(guī)范的會(huì)計(jì)記賬流程，對(duì)他們的財(cái)務(wù)賬目進(jìn)行科學(xué)記賬，提高成本核算的科學(xué)性、使中小企業(yè)的成本核算管理走向正規(guī)化、規(guī)范化道路。國(guó)家稅務(wù)機(jī)關(guān)出臺(tái)相應(yīng)的財(cái)務(wù)保障措施，督促中小企業(yè)進(jìn)行科學(xué)的成本核算，幫助其提高進(jìn)行成本核算水平。組織中小企業(yè)的財(cái)務(wù)管理人員定期參

8、加培訓(xùn)。針對(duì)現(xiàn)階段中小企業(yè)人員素質(zhì)高低不齊的現(xiàn)狀，各級(jí)稅務(wù)機(jī)關(guān)加強(qiáng)對(duì)中小企業(yè)會(huì)計(jì)人員的業(yè)務(wù)培訓(xùn)。對(duì)新出臺(tái)的會(huì)計(jì)法、會(huì)計(jì)計(jì)算技術(shù)對(duì)企業(yè)會(huì)計(jì)人員進(jìn)行細(xì)心指導(dǎo)，結(jié)合中小企業(yè)的現(xiàn)實(shí)經(jīng)營(yíng)狀況，幫助他們理清成本核算的各個(gè)要素，完善企業(yè)的財(cái)務(wù)賬目，讓財(cái)務(wù)賬目的設(shè)置行業(yè)企業(yè)的實(shí)際經(jīng)營(yíng)情況相符。對(duì)企業(yè)提交的財(cái)務(wù)賬目資料，進(jìn)行嚴(yán)格審查，對(duì)于財(cái)務(wù)賬目中不符合稅法規(guī)定的，提出整改建議，編制調(diào)賬目標(biāo)，督促其在規(guī)定的期限內(nèi)改正，如不改正，按照國(guó)家法律給予一定的處罰。對(duì)已那些沒(méi)有能力完成成本核算的中小企業(yè)，稅務(wù)機(jī)關(guān)可以強(qiáng)令其聘用會(huì)計(jì)事務(wù)所或者代理記賬公司進(jìn)行財(cái)務(wù)方面的管理。會(huì)計(jì)事務(wù)所和代理記賬公司在按照規(guī)范的會(huì)計(jì)制度協(xié)助中

9、小企業(yè)管理企業(yè)財(cái)務(wù)賬目時(shí)，也提高了中小企業(yè)自身進(jìn)行財(cái)務(wù)管理的能力。2.5提高企業(yè)內(nèi)部會(huì)計(jì)人員對(duì)成本核算重要性的認(rèn)識(shí)成本核算中，財(cái)務(wù)人員的專業(yè)素質(zhì)高低，直接影響著財(cái)務(wù)工作進(jìn)行的順利與否，尤其是正在推行權(quán)責(zé)發(fā)生制的今天，財(cái)務(wù)部門(mén)中，不同專業(yè)素質(zhì)的財(cái)務(wù)人員，在工作中，做出的職業(yè)選擇與判斷也就不同，由此，就造成了信息在質(zhì)量上的差異性，嚴(yán)重的還會(huì)帶來(lái)財(cái)務(wù)管理方面的損失。從理論上講，成本核算不單單是企業(yè)成本的計(jì)算，它屬于企業(yè)管理的重要組成部分。不是簡(jiǎn)單的進(jìn)行減少支出、控制成本；從會(huì)計(jì)知識(shí)上來(lái)講，隨著我國(guó)經(jīng)濟(jì)發(fā)展速度的加快，會(huì)計(jì)的新理念、新方法越來(lái)越多，知識(shí)更新?lián)Q代的速度越來(lái)越快，因此，中小企業(yè)必須與時(shí)俱進(jìn)

10、，加強(qiáng)對(duì)企業(yè)內(nèi)部財(cái)務(wù)管理工作人員的培訓(xùn)。做好企業(yè)日常管理的細(xì)節(jié)部分，保證企業(yè)在進(jìn)行成本核算時(shí)數(shù)據(jù)資料的真實(shí)性和完整性。產(chǎn)品成本可以說(shuō)是固定客觀存在的。但是隨著產(chǎn)品投入生產(chǎn)，在生產(chǎn)過(guò)程中產(chǎn)品的消耗、損失都是不確定的，這就要求企業(yè)注意加強(qiáng)日常管理工作，保證所計(jì)算出的成本核算數(shù)據(jù)及時(shí)、詳實(shí)、可靠。盲目地沿用某些比較前沿的管理模式和方法，或者只是照搬其他企業(yè)的精細(xì)化管理模式均不可取。企業(yè)要根據(jù)自己的實(shí)際情況，全面掌握自身的管理優(yōu)勢(shì)和主要問(wèn)題所在，再學(xué)習(xí)一些同自己有相似背景和經(jīng)營(yíng)條件的優(yōu)秀企業(yè)，加以優(yōu)選之后再行運(yùn)用到自身之上。在理論的支撐下，企業(yè)還需及時(shí)自我，修正偏差并積累經(jīng)驗(yàn)，同時(shí)還要不斷進(jìn)行創(chuàng)新，建

11、立獨(dú)特、新穎、科學(xué)的精細(xì)化成本管理模式。2.6實(shí)施精細(xì)化成本管理制度高度重視目標(biāo)管理，避免在精細(xì)化管理實(shí)施過(guò)程出現(xiàn)誤區(qū)。制定精細(xì)化成本管理的目標(biāo)可能會(huì)出現(xiàn)企業(yè)將目標(biāo)作為硬性指標(biāo)、監(jiān)督工具和簡(jiǎn)單量化等等誤區(qū)。要避免這些誤區(qū)，首先要建立科學(xué)的目標(biāo)體系，遵循分項(xiàng)支持總體、短期變?yōu)殚L(zhǎng)期的原理；其次，要保證目標(biāo)的合理性，以確保員工能夠?qū)崿F(xiàn)；然后采取雙向管理機(jī)制，采取上下協(xié)商、員工參與的辦法；最后，將目標(biāo)考核作為衡量員工真實(shí)貢獻(xiàn)的標(biāo)準(zhǔn)?；诰?xì)化成本管理具有復(fù)雜和雙面性的特點(diǎn)，所以企業(yè)在實(shí)施過(guò)程中，必須統(tǒng)籌規(guī)劃，合理分配，避免管理秩序出現(xiàn)紊亂、員工怨聲載道的現(xiàn)象。要做到統(tǒng)籌規(guī)劃，制定出合理的精細(xì)化成本管理

12、方案，企業(yè)首先要認(rèn)清自我，為自身量制出一條切合自身實(shí)際的實(shí)施方案；然后要將這條方案落實(shí)到企業(yè)的各個(gè)崗位，從而保證集成的崗位價(jià)值有效推動(dòng)企業(yè)價(jià)值的增長(zhǎng)；最后，在意識(shí)觀念上，企業(yè)還需在此基礎(chǔ)上創(chuàng)建一套長(zhǎng)期的考評(píng)機(jī)制，令精細(xì)化成本管理深入人心。如此，企業(yè)才能合理地統(tǒng)籌各方的利益關(guān)系，切實(shí)地落實(shí)精細(xì)化成本管理在企業(yè)內(nèi)部的開(kāi)展工作。隨著科學(xué)技術(shù)的不斷進(jìn)步，高校、快捷、精確的成本核算軟件已經(jīng)成為企業(yè)在成本核算中的重要推助力。積極采用先進(jìn)技術(shù)與不斷完善成本核算方法，為成本核算選定最優(yōu)質(zhì)的核算軟件與及時(shí)反饋。在具體的成本核算過(guò)程中，選用既實(shí)用又節(jié)省開(kāi)支的成本核算軟件與完善成本核算方法是十分必要的具體運(yùn)作過(guò)程中

13、，成本核算軟件通過(guò)對(duì)企業(yè)各個(gè)部門(mén)成本核算的核算單元進(jìn)行有目的的建立總賬系統(tǒng)，同時(shí)建立專供基礎(chǔ)部門(mén)公用的模塊如固定資產(chǎn)和薪酬數(shù)據(jù)，為有效查詢成本核算的相關(guān)資料快捷的提供參考。3.結(jié)束語(yǔ)隨著中國(guó)經(jīng)濟(jì)的發(fā)展，成本核算管理已經(jīng)成為現(xiàn)代企業(yè)管理不可忽視的一部分，是企業(yè)在激烈的市場(chǎng)競(jìng)爭(zhēng)中必須走的一步路。它作為企業(yè)財(cái)務(wù)核算的一個(gè)重要環(huán)節(jié)，在企業(yè)的經(jīng)濟(jì)管理過(guò)程中發(fā)揮著重要作用。我們從提高企業(yè)成本核算管理意識(shí)、建立企業(yè)成本管理制度、實(shí)施精細(xì)化成本管理制度，運(yùn)用法律法規(guī)及稅務(wù)機(jī)關(guān)制度規(guī)范成本核算，選擇適合企業(yè)自身經(jīng)營(yíng)發(fā)展等方法，提高財(cái)務(wù)管理人員綜合素質(zhì)，有效加強(qiáng)企業(yè)的成本核算管理工作，以提高企業(yè)經(jīng)濟(jì)管理質(zhì)量，促進(jìn)

14、企業(yè)經(jīng)濟(jì)效益和社會(huì)效益的增加，最終實(shí)現(xiàn)企業(yè)健康持續(xù)的發(fā)展。Costing process issues and strategies1.Costing Process Problems1.1 Costing impreciseCosting is to provide cost data products to corporate decision-making , so that decision-makers to analyze the positioning based on the realities of the real situation , assuming costing

15、a more serious mistake , we can imagine the future corporate earnings will be generated fatal blow. However , the reality is that some enterprises in cost accounting is very vague, in the absence of the expected return on the product to ensure that enterprises were irrational market pricing .1.2 Ent

16、erprises do not have enough emphasis on cost accountingCosting the enterprise has an important impact on operating profit . Under normal operating conditions of enterprises, financial companies on cost accounting error probability is smaller, more precise accounting of corporate profits . However ,

17、enterprises should work costing large , complex process ; technical nature , requiring relatively harsh ; Therefore , corporate finance staff during the costing process, involving more people , these are so many factors costing become a quite simple practical operation work .Cost accounting in the e

18、nterprise , many business -to-business financial officers costing less importance in the accounting process, the emergence of small errors , do not think too much of the relationship , resulting in incorrect accounting of corporate profits .1.3 Did not use cost accounting method is suitable for the

19、development of their ownIn a market economy, every business has unique characteristics of each enterprise , each company should focus on production and management features , select the appropriate costing methods. However , at this stage , some companies did not object after the clear choice costing

20、 a scientific , practical business-to- business costs costing methods for scientific accounting. This phenomenon is especially prevalent in small and medium enterprises .2 .Ways to strengthen enterprise management cost accounting2.1 Improve cost management awareness of enterprise managersIn the mode

21、rn economy, only business leaders and staff on cost control have enough attention , we can make work costing companies successfully in full swing. But in todays era of knowledge economy , corporate financial managers do not realize the importance of cost accounting and control of economic management

22、 in the enterprise , such as simple afterwards, reimbursement , cost of expenditures detailed calculation of their costs are not careful accounting; only pay attention to after-sales accounting of the product , do not attach importance to product sold and sold in control ;Rely on data report account

23、ing staff does not care about market developments ; then they will only lead to an improved cost accounting method ignored , so that enterprises costing management is getting worse. Therefore, to raise awareness of the cost of all the staff of the enterprise, improve cost accounting methods , the de

24、velopment of relevant regulations costing rigid system management ; management responsibility for the cost of various departments to the people ; scientific validity of the audit cost accounting programs ; establish agencies complete cost accounting office , provide sufficient information for decisi

25、on-making reference to scientific leadership team .Cost accounting is a complex and arduous systems engineering, enterprise work processes related to the vital interests of all aspects of the economy , of which the conflict of interest will result in poor handling department once difficult to estima

26、te the loss of business, if there is no leadership attention , costing implementation is simply fantasy. Therefore , management must attach great importance to truly costing implement every step to ensure the effectiveness of , and to lay a solid ideological foundation for the smooth progress of the

27、 whole system of cost accounting work.2.2 Establish a standardized , scientific and comprehensive cost accounting management systemComplete and comprehensive cost accounting system is an important guarantee for the smooth execution of cost accounting . But many of todays industrial enterprises do no

28、t have a standardized cost accounting management system in line with the requirements of modern business , there is no clear understanding of the basis of improving awareness of corporate cost accounting , cost accounting system to strengthen the corporate side, so to the cost of the assessment indi

29、cators to be scientific, rational basis , the cost accounting theory to practice,So that the various departments of enterprises managers, investors and other relevant stakeholders to understand the business of the reason for the strict cost management, cost accounting and scientific management for t

30、he future will be how they produce benefits for them to invest further work to provide a complete , there auxiliary reference value . Improve the implementation of enterprise cost management system fine . Avoid refined enterprise cost management system emerged in the implementation process is too co

31、mplicated, the system inconsistent with the actual implementation of the system weakness and other issues,Enterprises must first establish a sound system of class -tier system ; Second, we must strengthen the system of fine consciousness of employees , in -depth educational employees refinement syst

32、em ; then to establish a sound system of oversight mechanisms , and strengthen supervision and incentives ; Finally, to ensure that corporate executives take the lead on the fine system .2.3 Clear target costing companiesOne benefit is costing businesses various production processes can businesses d

33、o a detailed understanding of the loss , and the development of relevant measures to reduce corporate materials in the production process of the loss . However, in our existing businesses , there is a specific production process for these no specific knowledge of the various aspects .Enterprises in

34、order to produce the reality of gains , we must proceed from the actual situation of enterprises, production and operation of enterprises for their own characteristics , choose the appropriate costing methods. Costing several methods of operation are: sub -step , Varieties Act , rating method , thes

35、e methods apply to specific corporate environment situation is different, each method has its own advantages and disadvantages, even for the same product , the use of costing the same way, if the situation is not the same as other operating companies , the results are not the same .Therefore, the co

36、mpany clearly costing object selection after a scientific , practical costing method for accurate accounting of the cost of the enterprise .2.4 Use laws and regulations and rules and norms costing the tax authoritiesFor not in accordance with legal norms for costing businesses, tax authorities stric

37、tly accounting inquiry , order it to rectify , and urge them to perform bookkeeping methods . When enterprises in cost accounting , should pay attention to the original recording , you can refer to later use guarantee. Using bookkeeping way , depending on the circumstances and the information provid

38、ed is true of SMEs operating in accordance with standard accounting bookkeeping processes for their financial accounts for scientific journal , to improve scientific costing so costing SMEs management to formalize and standardize the way.State tax authorities put the appropriate financial safeguards

39、 for scientific costing urge SMEs to help them improve cost accounting standards. SME financial management organizations regularly participate in training. SME status quo level of missing personnel quality at this stage , the tax authorities at all levels to strengthen the SME business accounting pe

40、rsonnel training . Introduction of the new Accounting Law , accounting for enterprise computing careful guidance of accounting personnel , combined with realistic operating conditions for SMEs to help them sort out the various elements of cost accounting , and improve the companys financial accounts

41、 , financial accounts settings allow industry match the actual operation of the enterprise.Information on financial accounts submitted by the enterprises , strict examination , does not meet the financial accounts for the tax law , and make corrective recommendations , prepared Tiaozhang goal , and

42、urge them to correct within a prescribed time limit , if not corrected , in accordance with national law to give some punishment. For those who do not have the ability to complete cost accounting for SMEs , the tax authorities may compel its bookkeeping or accounting firm hired financial aspects of

43、the company s management. Bookkeeping and accounting firm to assist the company in the corporate financial accounts of SME management in accordance with accounting rules and norms , but also improve the ability of SMEs to their financial management.2.5 Improve internal accounting staff recognize the

44、 importance of cost accountingCost accounting , professional quality financial officers will directly affect the success or failure of financial work , especially being implemented accrual today , the financial sector , the different professional quality financial officer , at work, make career choi

45、ce and judgment is different , thereby causing the information on the quality differences, but also a serious cause losses in financial management .In theory, cost accounting is not just the cost of enterprise computing , it belongs to an important part of enterprise management. Not simply be to red

46、uce spending , control costs ; from the accounting knowledge is concerned, with the accelerated pace of development of Chinas economy , accounting for new ideas , new methods more and more, faster and faster replacement of knowledge , therefore , small enterprises must advance with the times , stren

47、gthen internal financial management enterprise staff training . Doing business details daily management to ensure the authenticity and integrity of the enterprise during the costing data information .Product cost can be said to exist in a fixed objective . But as the product into production, in the

48、production process of products consumed , the loss is uncertain , which requires companies to pay attention to strengthen the daily management work to ensure that the calculated cost accounting data timely, informative and reliable. Blindly follow some of the more cutting-edge management models and

49、methods , or just copy other companies meticulous management mode are undesirable. After the enterprise according to their actual situation, to fully grasp the advantages of its management and major problems , then they have to learn some of the same operating conditions similar backgrounds and exce

50、llent enterprise , to be re- applied to the above preferred itself .In supporting the theory , companies need timely self-summary , bias correction and gain experience , but also constantly innovate , to establish a unique , innovative , scientific refinement cost management.2.6 Implementation of so

51、phisticated cost management systemAttaches great importance to management by objectives, to avoid errors in the implementation of sophisticated management process . Develop sophisticated cost management objectives may appear as hard targets enterprise target , monitoring tools and quantified so simp

52、le misunderstanding . To avoid these errors, we must first establish a scientific target system, follow the breakdown of support for the overall short-term into long-term principles ; secondly , to ensure a reasonable goal to ensure that employees can achieve ; then take a two-way management mechani

53、sm , to take down negotiations employees participatory approach ; Finally, the target assessment as a measure of the contribution of employees real standard .Based on cost management refinement of a complex and double features, so companies in the implementation process , we must co-ordinate plannin

54、g, rational distribution, management order to avoid disturbance occurs , employees complaining phenomenon. To achieve an overall plan to develop a reasonable fine cost management solutions , companies must first understand themselves, for their own capacity to meet its own system out of a practical

55、embodiment ; then you want to implement this program in various positions of enterprises, thus ensure effective integration of post value to drive growth of enterprise value ; Finally, in the sense of the concept , companies need to create a long-term evaluation mechanism based on this , so deeply r

56、ooted fine cost management .So , companies can reasonably interests of all parties to co-ordinate and effectively implement cost management work fine within the enterprise . With the continuous progress of science and technology, colleges and universities , fast, accurate cost accounting software ha

57、s become a major force in the costing of help . Actively introduce advanced technology and continuous improvement costing methods , costing selected as the best accounting software and timely feedback.In the specific cost accounting process , the selection of both practical and cost savings and impr

58、oved cost accounting software is essential costing methods detailed operational process, cost accounting software accounting unit by each department will be to establish a cost accounting purposes general ledger system , while establishing common basic sectors such as fixed assets and payroll module

59、s designed for data and provide reference for valid query costing relevant information fast .3 .ConclusionWith China s economic development, costing management has become part of modern business management can not be ignored , is the step of the way enterprises in the fierce competition in the market must go. It as an important part of corporate financial accounting, corporate financial management process plays an important role .We fit their own business developme