外文翻译两篇(成本核算)(共21页).doc

《外文翻译两篇(成本核算)(共21页).doc》由会员分享，可在线阅读，更多相关《外文翻译两篇(成本核算)(共21页).doc（21页珍藏版）》请在淘文阁 - 分享文档赚钱的网站上搜索。

1、精选优质文档-倾情为你奉上成本核算过程中的问题及策略1.成本核算过程中存在的问题1.1成本核算不精确成本核算就是把产品的成本数据提供给的决策层，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

2、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.加强企业成本核算途径2.1提高企业管理者的成本管理意识在

3、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规章；对各部门的成本管理责任落实到人；企业成本核算的科学性、有效性；建立机构

4、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

5、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、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；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

6、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

7、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

8、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

9、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

10、，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，修正偏差并积累经验，同时还要不断进行创新，建

11、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

12、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

13、，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.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

14、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 strategies1.Costing Process Problems1.1 Costing impreciseCosting 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

15、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 Ent

16、erprises do not have enough emphasis on cost accountingCosting 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 ,

17、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 e

18、nterprise , 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

19、development of their ownIn 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

20、 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 accounting2.1 Improve cost management awareness of enterprise managersIn the mode

21、rn economy, only business leaders and staff on cost control have enough attention , we can make work costing companies successfully in full swing. But in todays era of knowledge economy , corporate financial managers do not realize the importance of cost accounting and control of economic management

22、 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 account

23、ing 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 de

24、velopment 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 decisi

25、on-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 estima

26、te 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

27、 whole system of cost accounting work.2.2 Establish a standardized , scientific and comprehensive cost accounting management systemComplete and comprehensive cost accounting system is an important guarantee for the smooth execution of cost accounting . But many of todays industrial enterprises do no

28、t 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 indi

29、cators 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 t

30、he 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 co

31、mplicated, 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 syst

32、em ; 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 companiesOne benefit is costing businesses various production processes can businesses d

33、o 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

34、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 , thes

35、e 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 co

36、mpany 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 authoritiesFor not in accordance with legal norms for costing businesses, tax authorities stric

37、tly 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 provid

38、ed 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

39、 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 pe

40、rsonnel 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 companys financial accounts

41、 , 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

42、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

43、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

44、 importance of cost accountingCost 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 choi

45、ce 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 red

46、uce spending , control costs ; from the accounting knowledge is concerned, with the accelerated pace of development of Chinas economy , accounting for new ideas , new methods more and more, faster and faster replacement of knowledge , therefore , small enterprises must advance with the times , stren

47、gthen 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

48、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

49、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