What are the problems and hazards in the cost accounting of small and medium-sized enterprises at present?

Problems in cost accounting of small and medium-sized enterprises;

1. The internal accounting consciousness of the company's management is weak.

As an iron and steel enterprise, leaders generally feel that the importance of technology is far greater than that of management, and they have no clear understanding of the importance of cost accounting. Managers generally graduated from Northeast Institute of Technology and other engineering colleges in the early 1990s, and were born in metallurgical professional and technical posts. They have been in the field of steel for nearly 30 years and have accumulated some experience and resources. They rely on these experiences and resources to manage the company, rather than standardized control. Because most of these managers are from technical backgrounds, the concepts of technology and business are deeply rooted. Managers spend most of their time and energy on improving the technical content of products, improving the qualified rate and running business sales. They lack a correct value orientation and have limited vision. They only pay attention to short-term interests without considering the long-term development of enterprises, which ultimately hinders the long-term development of enterprises.

2. Relevant accountants lack professionalism.

Due to the development stage, the salary paid to employees is not high, and the company is located in an industrial park and the company's address is remote, which makes it difficult for the company to recruit financial personnel with high technical level and professional knowledge. As a result, from the chief financial officer to the general accountant, their own level is limited and they do not fully grasp the relevant professional knowledge. The chief financial officer is an old accountant with intermediate accounting title. He is retired and re-employed, often handles finance, has many years of experience, and graduated from comprehensive accounting secondary school. Junior professional titles, junior qualifications, lack of professional knowledge, aging, little knowledge of accounting laws and regulations and financial rules, and it is more difficult to effectively combine book theory with practice without book knowledge, which leads to the financial personnel unable to find the core of cost accounting when conducting enterprise cost accounting, and the lack of financial monitoring of inventory status, which leads to. . The chaotic capital flow within the company will increase some unnecessary capital expenditure and the whole production cost, thus reducing the market competitiveness of enterprises in the same industry. Finally, the application of computerized cost management module is not high, and manual accounting is still carried out, which has great defects in both efficiency and accuracy.

3. Lack of risk management

In today's ever-changing social environment, enterprises are facing fierce market competition, which brings various risks to enterprises, such as operating risks, financing risks, financial risks and investment risks. Faced with these risks, enterprises lack the corresponding risk management mechanism, because managers do not have enough risk management awareness. From the external risks. As a company mainly engaged in the primary processing of steel materials, the company's main business is the production of stainless steel and special steel raw materials. In order to get more business income, it is particularly sensitive to the purchase price of ore raw materials. But now the national steel industry has overcapacity and belongs to the profiteering industry. There are many irregularities and hidden rules in the industry. Some international speculators manipulate and control prices, which will inevitably cause domestic enterprises to panic about price fluctuations, so that enterprises can't quote according to quotas objectively when quoting, which leads enterprises to lower their purchasing quotations and bear greater price risks in order to win more orders. From the perspective of internal risks, managers and financial personnel do not rely on scientific and objective attitudes and methods to analyze and solve risks, but rely on some past practical experience to deal with them, which is subjective and puts enterprises at a disadvantage.

4. The object of cost calculation lacks standardization.

Based on the analysis of the development track of small and medium-sized enterprises, the scope of cost accounting is determined, so as to ensure that the expenses consumed by selling products can be reliably measured and matched with the current income. Yes . In the company's cost accounting work, the accounting rules of branches and head offices are confusing, and the setting of secondary subjects is unclear. The specifications and varieties of products produced, the differences in working hours and material costs between different products are based on specific cost objects. Due to the lack of the target responsibility system of cost control and the incentive of cost accounting and control, it is difficult to form a production atmosphere centered on cost control, which leads to extensive management with rich experience in cost accounting control measures, and the financial measurement caliber is inconsistent with the understanding of business departments, so it is impossible to accurately analyze and formulate effective cost accounting control measures for energy saving and consumption reduction, so the profit and loss calculated by this method may be distorted. The company's losses cannot be avoided in time.

5. Poor information and communication

With the development of the head office's factory layout in China. With the gradual development of the company in Suzhou, Jiangsu Province, the financial department of the company and the whole company also use simple information transmission methods such as telephone, fax and email, lacking information communication channels suitable for the company's sustainable development. In modern organizations, information is often transmitted at multiple levels. Redundancy and loss of information lead to specious information when it is transmitted to the terminal, and the quality of information is greatly reduced. Therefore, the company cannot formulate effective corporate strategy based on accurate information, which will affect the overall development of the company.

6. The cost accounting system needs to be improved.

Cost accounting is determined according to the sales of products, the organization of production and the purchase of raw materials, as well as the technological process, management requirements and production characteristics of enterprises. In the production process of the company, the bulk raw materials are roughly crushed into small particles, ground into high-carbon ferrochromium powder and mixed with oxides, then melted and heated in vacuum, and finally molten iron is cast to harvest materials. Due to the simple production process and single product structure, employees neglected cost accounting. No matter how many varieties and specifications of products are produced, the cost is calculated according to the standard of a cost calculation object. The result must be that the difference of individual product cost is ignored, resulting in the same unit product cost. However, because the sales prices of various products are not the same, the calculated profit and loss are distorted. In addition, the cost analysis of the financial department personnel afterwards is limited to simply comparing the previous period and the current period.

There is no in-depth analysis of the reasons for the change. In cost accounting, cost analysis is of great significance to the reduction of product cost, but the lack of cost analysis in the company has a great impact on cost accounting.