成本会计的工作流程（Cost accounting workflow）.docVIP

成本会计的工作流程（Cost accounting workflow） 1# was published in 2011-8-10 at 16:20 and only looked at the author - Cost accounting workflow 1. Collect material list, warehouse receipt, interface with warehouse material accountant or keeper / warehouse keeper, coordinate well. 2, determine the most suitable for your company material cost calculation methods: first in first out, last in first out, weighted average, etc.. 3, establish material subsidiary ledger, determine product classification. 4, the end of the month according to a single material, material, aggregate together, and warehouse material accounting check. 5, according to the calculation method to determine the unit cost, and carrying cost. 6, at the end of the period to do material budget, cost comparison, Invoicing analysis. Control production cost. Here is a personal point of view, reference! 1, the cost of an important item in the project is the direct consumption of the main raw materials, general enterprises are more than 60%. So, on this issue, the enterprise cost accounting and warehouse and workshop should closely cooperate with, do a good job of raw material accounting work. The collection cost of raw materials is mainly based on the workshop issue requisitions, this list is generally three copies: a workshop retained; a warehouse, financial. In practical work, at the end of three to check requisitions, also not bad. After cost accounting according to the requisition for the monthly material consumption list, according to the accounting treatment. 2, the financial system, to divide the production costs and the cost of products in the line, so to the end of the month to cost accounting and inventory of products in the workshop together, if the main raw material costs accounted for the proportion of the total cost is relatively large, so the raw material cost can be calculated only in the cost of the product, do not calculate machining cost. According to the production in the last month this month this mo