外文翻译两篇(成本核算)

成本核算过程中的问题及策略成本核算过程中的问题及策略 1 1 成本核算过程中存在的问题成本核算过程中存在的问题 1 11 1 成本核算不精确成本核算不精确 成本核算就是把产品的成本数据提供给企业的决策层 让决策层根据现实 的真实情况进行分析定位 假设成本核算出现了较严重的错误 可想而知 将 对企业未来的收益会产生致命的打击 但是 现实情况是 一些企业在进行成 本核算很模糊 在没有保证企业的预期收益时就对产品进行了不合理的市场定 价 2 企业对成本核算没有足够的重视 成本核算对企业经营利润有着重要影响 在企业的正常经营情况下 企业 的财务对成本核算出现错误的概率越小 对企业利润核算越精确 但是 企业 要进行成本核算的工作量大 流程复杂 技术性较强 要求也比较苛刻 所以 企业财务人员在进行成本核算的过程中 牵涉的人比较多 这些诸多因素都使 成本核算成为一项不太简单的实践操作工作 在企业的成本核算中 很多企业 的财务人员对企业的成本核算不太重视 在核算过程中 出现了微小的误差 觉得没有太大的关系 造成企业利润核算的不正确 1 3 没有采用适合企业自身发展的成本核算方法 在市场经济条件下 每个企业都有每个企业独特的特点 应该针对各个企 业的生产经营特点 选择合适的成本核算方法 但是 现阶段 一部分企业在 明确成本核算对象之后没有选择一个科学的 切合企业实际的成本核算方法对 企业成本进行科学核算 这种现象在中小型企业尤其普遍 2 2 加强企业成本核算加强企业成本核算管理管理途径途径 2 1 提高企业管理者的成本管理意识 在现代的经济形势下 只有企业的领导者和全体员工对成本控制有了足够 的重视 才可以使成本核算的工作在企业顺利全面展开 但是在当今知识经济 时代 企业财务管理者没有意识到成本核算和控制在企业经济管理中的重要性 只进行简单的算账 报账 对支出的成本详细计算 对自身成本不进行认真核 算 只重视产品售后的核算 不重视产品售出和售出中的控制 只依靠会计人 员的数据报表 不关注市场的发展动态 那么只会导致他们对成本核算方法改 进的忽视 让企业的成本核算管理工作越来越差 因此 要提高企业全体人员 的成本意识 改进成本核算方法 制定成本核算管理的相关硬性制度规章 对 各部门的成本管理责任落实到人 审计企业成本核算方案的科学性 有效性 建立机构完备的成本核算办公室 为领导小组的决策科学化提供充分的信息参 考 企业成本核算是一项复杂 艰巨的系统工程 涉及到企业工作过程的方方 面面的切身经济利益 这其中的部门利益冲突一旦处理不好将会对企业造成难 以估算的损失 如果没有领导的重视 成本核算的推行根本就是天方夜谭 因 此 企业管理必须高度重视 真正把成本核算的每一个步骤都落到实处 确保 实效 为全成本核算工作的顺利进行奠定坚实的思想与制度基础 2 2 建立一套规范的 科学的 全面的成本核算管理制度 完整全面的成本核算制度是企业成本核算能够顺利执行的重要保证 但是 当今很多工业企业没有一套规范的符合现代商业要求的成本核算管理制度 在 提高企业成本核算意识的基础 加强企业成本核算制度方面没有清晰的认识 所以要对成本费用的考核指标要进行科学 合理依据 把成本核算的理论运用 到实践中 让企业的各个部门管理者 投资者和其他相关的利益者了解企业为 什么要进行严格的成本管理 对成本核算科学管理以后将对他们产生怎样的益 处 为他们进一步投资 工作提供完整 有价值的辅助参考资料 有效提高企 业精细化成本管理制度的执行 避免企业精细化成本管理在执行过程中出现的 制度过于复杂 制度与实际不符 制度落实无力等问题 企业必须首先建立一 个系统而健全的类 层制度 其次要强化员工的精细化制度自觉意识 在员工 中深入开展精细化制度的教育 然后要建立健全制度监督机制 强化监督和激 励措施 最后要保证企业高层对精细化制度带头做起 2 3 明确企业进行成本核算的对象 企业进行成本核算的一个好处就是可以对企业的各个生产环节的损耗做到 详细的了解 然后制定相关措施减少企业在生产过程中的物料损耗 但是在我 国现有的企业中 存在着对这些具体的生产过程没有具体的了解的各方面问题 企业要想对生产中的现实情况了然于胸 就要从企业的实际情况出发 针对自 身企业的生产经营特点 选择合适的成本核算方法 成本核算的几种操作方法 有 分步法 品种法 定额法等 这些方法适用的具体企业环境情形都不一样 每一种方法都有各自的优缺点 即使对于同一种产品 采用相同的成本核算方 法 如果企业其他经营情况不一样 结果也不会相同 所以 企业在明确成本 核算对象之后选择一个科学的 切合实际的成本核算方法对企业成本进行精确 核算 2 4 运用法律法规及税务机关制度规范成本核算 对于不按照法律规范来进行成本核算的企业 税务机关进行严格的账务查 询 责令其整改 督促其进行代理记账的方法 企业在进行成本核算的时候 应该重视原始记录 保证以后可以参考使用 采用代理记账的方式 根据中小 企业的真实经营情况和提供的资料 按照规范的会计记账流程 对他们的财务 账目进行科学记账 提高成本核算的科学性 使中小企业的成本核算管理走向 正规化 规范化道路 国家税务机关出台相应的财务保障措施 督促中小企业 进行科学的成本核算 帮助其提高进行成本核算水平 组织中小企业的财务管 理人员定期参加培训 针对现阶段中小企业人员素质高低不齐的现状 各级税 务机关加强对中小企业会计人员的业务培训 对新出台的 会计法 会计计算 技术对企业会计人员进行细心指导 结合中小企业的现实经营状况 帮助他们 理清成本核算的各个要素 完善企业的财务账目 让财务账目的设置行业企业 的实际经营情况相符 对企业提交的财务账目资料 进行严格审查 对于财务 账目中不符合税法规定的 提出整改建议 编制调账目标 督促其在规定的期 限内改正 如不改正 按照国家法律给予一定的处罚 对已那些没有能力完成 成本核算的中小企业 税务机关可以强令其聘用会计事务所或者代理记账公司 进行财务方面的管理 会计事务所和代理记账公司在按照规范的会计制度协助 中小企业管理企业财务账目时 也提高了中小企业自身进行财务管理的能力 2 5 提高企业内部会计人员对成本核算重要性的认识 成本核算中 财务人员的专业素质高低 直接影响着财务工作进行的顺利 与否 尤其是正在推行权责发生制的今天 财务部门中 不同专业素质的财务 人员 在工作中 做出的职业选择与判断也就不同 由此 就造成了信息在质 量上的差异性 严重的还会带来财务管理方面的损失 从理论上讲 成本核算 不单单是企业成本的计算 它属于企业管理的重要组成部分 不是简单的进行 减少支出 控制成本 从会计知识上来讲 随着我国经济发展速度的加快 会 计的新理念 新方法越来越多 知识更新换代的速度越来越快 因此 中小企 业必须与时俱进 加强对企业内部财务管理工作人员的培训 做好企业日常管 理的细节部分 保证企业在进行成本核算时数据资料的真实性和完整性 产品 成本可以说是固定客观存在的 但是随着产品投入生产 在生产过程中产品的 消耗 损失都是不确定的 这就要求企业注意加强日常管理工作 保证所计算 出的成本核算数据及时 详实 可靠 盲目地沿用某些比较前沿的管理模式和 方法 或者只是照搬其他企业的精细化管理模式均不可取 企业要根据自己的 实际情况 全面掌握自身的管理优势和主要问题所在 再学习一些同自己有相 似背景和经营条件的优秀企业 加以优选之后再行运用到自身之上 在理论的 支撑下 企业还需及时自我总结 修正偏差并积累经验 同时还要不断进行创 新 建立独特 新颖 科学的精细化成本管理模式 2 6 实施精细化成本管理制度 高度重视目标管理 避免在精细化管理实施过程出现误区 制定精细化成 本管理的目标可能会出现企业将目标作为硬性指标 监督工具和简单量化等等 误区 要避免这些误区 首先要建立科学的目标体系 遵循分项支持总体 短 期变为长期的原理 其次 要保证目标的合理性 以确保员工能够实现 然后 采取双向管理机制 采取上下协商 员工参与的办法 最后 将目标考核作为 衡量员工真实贡献的标准 基于精细化成本管理具有复杂和双面性的特点 所 以企业在实施过程中 必须统筹规划 合理分配 避免管理秩序出现紊乱 员 工怨声载道的现象 要做到统筹规划 制定出合理的精细化成本管理方案 企 业首先要认清自我 为自身量制出一条切合自身实际的实施方案 然后要将这 条方案落实到企业的各个岗位 从而保证集成的岗位价值有效推动企业价值的 增长 最后 在意识观念上 企业还需在此基础上创建一套长期的考评机制 令精细化成本管理深入人心 如此 企业才能合理地统筹各方的利益关系 切 实地落实精细化成本管理在企业内部的开展工作 随着科学技术的不断进步 高校 快捷 精确的成本核算软件已经成为企业在成本核算中的重要推助力 积极采用先进技术与不断完善成本核算方法 为成本核算选定最优质的核算软 件与及时反馈 在具体的成本核算过程中 选用既实用又节省开支的成本核算 软件与完善成本核算方法是十分必要的具体运作过程中 成本核算软件通过对 企业各个部门成本核算的核算单元进行有目的的建立总账系统 同时建立专供 基础部门公用的模块如固定资产和薪酬数据 为有效查询成本核算的相关资料 快捷的提供参考 3 3 结束语结束语 随着中国经济的发展 成本核算管理已经成为现代企业管理不可忽视的一 部分 是企业在激烈的市场竞争中必须走的一步路 它作为企业财务核算的一 个重要环节 在企业的经济管理过程中发挥着重要作用 我们从提高企业成本 核算管理意识 建立企业成本管理制度 实施精细化成本管理制度 运用法律 法规及税务机关制度规范成本核算 选择适合企业自身经营发展等方法 提高 财务管理人员综合素质 有效加强企业的成本核算管理工作 以提高企业经济 管理质量 促进企业经济效益和社会效益的增加 最终实现企业健康持续的发 展 Costing process issues and strategies 1 Costing Process Problems 1 1 Costing imprecise Costing 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 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 Enterprises do not have enough emphasis on cost accounting Costing 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 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 enterprise 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 development of their own In 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 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 accounting 2 1 Improve cost management awareness of enterprise managers In the modern economy only business leaders and staff on cost control have enough attention we can make work costing companies successfully in full swing But in today s era of knowledge economy corporate financial managers do not realize the importance of cost accounting and control of economic management 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 accounting 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 development 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 decision 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 estimate 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 whole system of cost accounting work 2 2 Establish a standardized scientific and comprehensive cost accounting management system Complete and comprehensive cost accounting system is an important guarantee for the smooth execution of cost accounting But many of today s industrial enterprises do not 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 indicators 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 the 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 complicated 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 system 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 companies One benefit is costing businesses various production processes can businesses do 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 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 these 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 company 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 authorities For not in accordance with legal norms for costing businesses tax authorities strictly 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 provided 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 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 personnel 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 company s financial accounts 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 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 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 importance of cost accounting Cost 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 choice 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 reduce spending control costs from the accounting knowledge is concerned with the accelerated pace of development of China s economy accounting for new ideas new methods more and more faster and faster replacement of knowledge therefore small enterprises must advance with the times strengthen 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 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 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 excellent 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 sophisticated cost management system Attaches 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 simple 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 mechanism 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 planning 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 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 rooted 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 has 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 improved 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 modules designed for data and provide reference for valid query costing relevant information fast 3 Conclusion With 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 development and other methods of improving corporate cost accounting management awareness establish enterprise cost management system implementation of sophisticated cost management system the use of legal system of rules and regulations and the tax authorities costing selection improve the overall