How to become a cost accountant

Generally speaking, cost accounting personnel should do the following:

1. Collect bill of materials and receipt documents, interface with warehouse material accountant or storekeeper/warehouse bookkeeper, and do a good job of coordination.

2. Determine the most suitable material cost calculation method for your company: FIFO method, LIFO method, weighted average method, etc.

3. Establish material subsidiary ledger and determine product classification.

4. At the end of the month, according to the list of materials issued and purchased, summarize the total amount and check it with the warehouse material accounting.

5. Determine the unit cost and balance cost according to the calculation method.

6. Make material budget, cost comparison and price difference analysis at the end of the period. Control the production cost.

The most important thing is to be serious, think more, ask more questions and learn from experienced accountants. (a) responsible for the company's cost accounting

1. Arrange various expenses, and summarize and distribute them;

2. Make accounting vouchers and post them;

3. Accounting of end-of-month expenses;

4. Statistical indicators of cost evaluation results and report to the manager.

(B) the company's cost analysis

1. Compare according to cost composition, historical occurrence and planned indicators;

2. Cost analysis report.

(3) Be responsible for the accounting of the company's fixed assets.

1. Responsible for monthly depreciation;

2. Responsible for the accounting registration of scrapped and cleaned fixed assets;

3. Booking of newly purchased fixed assets;

4. Year-end summary. (4) Responsible for the general ledger.

1. Summarize the general ledger for trial balance;

2. Check with the subsidiary ledger.

(five) responsible for the accounting of accounts payable.

1. Receive raw material receipt and sales invoice, check payment list and various accounts payable, and check various records;

2. Review invoices and documents forwarded by various business departments;

3. enter the account and keep the account.

(six) responsible for the accounting of domestic sales accounts receivable.

1. Accounting accounts receivable and records of domestic sales customers,

2. Register with invoices and keep accounts;

3. Check the sales details with the sales staff regularly and supervise the remittance.

(seven) responsible for submitting relevant statements.

1. Submit the details of bank balance to the general manager every ten days;

2. Submit this month's sales details, accounts receivable details, expense classification and penalty details to the department manager at the end of the month;

3. At the end of the month, report the statistical data of export income to the export department. (8) Cash and check management

1. Keep the documents (check, check reimbursement form, check application form, receipt, etc. ), special financial seal and cash;

2. Fill in cash check, transfer check and remittance voucher;

3. Handling remittance, cash withdrawal and cheque transfer procedures;

4. Go through the declaration procedures of international payments;

5. Daily counting and settlement of cash on hand;

6. Open repayment receipts, payment receipts and customer payment receipts;

7. Initially review the legality and authenticity of cash reimbursement documents and handle cash reimbursement procedures.

(9) sorting and binding of financial files

(10) Complete other tasks assigned by superiors. Cost accounting involves production costs, manufacturing costs and other subjects. Look at the enterprise cost accounting method.

1. Collect and distribute factor fees. Refers to: raw materials for production, workers' wages and welfare expenses, depreciation, etc.

1, material cost

(1) Materials directly consumed:

Borrow: production cost-basic production cost-products

Borrow: production cost-auxiliary production cost-workshop

Borrow: manufacturing cost

Loan: raw materials-some kind of material

(2), * * * material consumption

Distribution rate = * * * Material consumption fee/distribution standard

Quota consumption is usually chosen as the distribution standard.

After distribution, enter the same entry as above.

2. Labor costs

(1), salary

Borrow: production cost-basic production cost-products

Borrow: production cost-auxiliary production cost-workshop

Borrow: manufacturing cost

Loan: Payable wages

If workers produce more than two products, then

Distribution rate = wages of production workers/distribution standard

Production time is usually selected as the allocation standard.

(2) Welfare expenses

65438+ 04% of salary. Calculations and entries are the same as above.

3. Accounting entries of other elements of cost allocation, such as depreciation and workshop expenses. , omitted.

Second, collect and distribute all indirect costs.

1, auxiliary production cost

Summarize the costs recorded in the "production cost-auxiliary production cost" account in the first step, and allocate the total amount to the corresponding account according to the beneficiaries.

Debit: production cost-basic production cost-product (if the beneficiary is a product)

Borrow: manufacturing cost

Loan: production cost-auxiliary production cost-workshop

It should be noted that when an enterprise has only one auxiliary production workshop, this is enough. When an enterprise has more than two auxiliary production workshops, it must choose direct distribution method, interactive distribution method and algebraic distribution method for accounting treatment. This is a slight.

2, the basic workshop manufacturing costs.

First, collect all the total amounts usually charged to the "overhead" account.

When there are more than two products in the workshop:

Distribution rate = total manufacturing cost/distribution standard

The allocation standard usually selects production working hours or machine working hours.

Borrow: production cost-basic production cost-products

Credit: Manufacturing expenses

Three, "production cost-basic production cost" collection and distribution.

First, collect all the amounts recorded in the account of "production cost-basic production cost = one product", and then choose some method, such as Jordan production method, to distribute the accumulated amount in this account between the finished products at the end of the month and the products. If the enterprise produces more than two kinds of products, it needs to carry out the above steps more than twice.

Jordan yield method, omitted.

After the assignment, do the following:

Borrow: inventory goods-products

Loan: production cost-basic production cost-a product.