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Construction of IPO cost accounting system

This map dismantles the entire link of the cost accounting system construction of IPO enterprises from the perspectives of basic understanding of cost accounting, requirements for cost accounting, construction of cost accounting framework, cost accounting specification strategies, and implementation measures for cost accounting standards.

Edited at 2025-01-03 12:01:26

Mason·Carter

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Construction of IPO cost accounting system

Mason·Carter

Recent works View more works>>

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Outline

Cost accounting

Basic understanding of cost accounting

Collection and distribution

The labor costs are collected and allocated again and again. There must be a caliber for collection and the distribution must be standard.

Data authenticity

Real data is easiest to explain

Data Accuracy

Preventive control (business process, training), inspection control (document inspection, inventory)

Principle of importance

The proportion of materials and labor costs is approximately the use of output

Cost

Quantity and pricing, quantity is the basis

Cost accounting requirements for IPO enterprises

Business management

Cost data analysis

Business management advice

Sales Quotation Reference

Reference financial costs

Timely procurement costs of materials

Standard consumption for allocation of working hours, etc.

Unit overhead expenses (financial)

IPO

Basic work on cost accounting

Analysis of gross profit margin changes

Price change analysis

Cost change analysis

material

Dosage

unit price

work

Working hours consumption

Changes in wage levels

fee

Establishing a cost accounting framework for IPO enterprises

Cost framework composition

distribute

Completed and distribution between products, distribution between products

Collection

The main collection calibers include production processes, products, and work orders

method

Production flow chart, inquiry, field observation

The entire process is based on the cost framework composition

Sale

Operating cost (sales quantity × cost unit price, freight and other related expenses)

Warehousing

Inventory cost (inventory quantity × unit balance price), issuance valuation (issuance quantity × unit price)

Production

Production cost (material, labor, expenses, quantity × unit price

purchase

Purchase cost (purchase quantity × purchase unit price, procurement related expenses)

Human resources

Employee ownership and management, labor costs (work hours × labor unit price)

cost

Expense reimbursement, expense sharing

statistics

Production, working hours and other data

finance

The above data is summarized into finance and the calculation is completed

Build a cost accounting framework with accounting accounts

Production cost

Direct material

xx products

Direct artificial

xx workshop/xx process/xx product

Manufacturing costs

Indirect materials

xx workshop/xx process

Indirect artificial

xx workshop/xx process

Share expenses

xx workshop/xx process

Reimbursement expenses

xx workshop/xx process

Fuel power

Water and electricity bills, etc.

xx workshop/xx process

IPO enterprise cost accounting specification strategy

Strategies during the declaration period

The start time is within the declaration period

Build a cost accounting framework

Control incremental data

Clarify existing data

The amount of incurred from the beginning of the declaration period to the day of the ERP launch, the quantity and unit price of the inventory at the beginning of the declaration period

Strategies outside the declaration period

The start time is outside the declaration period

Determine the date of the new and old separation, and build a cost accounting framework

Control incremental data

Solve the stock problem: the problem of inventory quantity and amount

Implementation measures for cost accounting of IPO enterprises

Determine the source of data and control measures

Material

Accuracy of material entry and exit data and pricing accuracy; physical isolation, warehousing team building, inspection and inventory

Artificial

Accuracy of employee ownership and working hours; strengthen employee management, formulation, inspection and calibration of fixed-term working hours

cost

Accuracy of material entry and exit, and pricing accuracy; accuracy of expense reimbursement; accuracy of expense amortization

Create a cost calculation table and perform offline calculations

Calculation template

After the above two steps, a cost calculation table template should be prepared in a timely manner.

Calculate cost data based on the built cost accounting framework and the incremental data obtained

According to the problems in cost calculation, adjust the cost accounting framework and strengthen data management and control work

Data inspection and personnel training

Check cost-related business documents and inventory to determine the accuracy of sending and receiving data

Strengthen training of relevant personnel, such as material pickers, warehouse managers, statisticians, etc.