Carton cost estimation plan
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Specific operational mode for cost accounting
1. Production cost account. Do not set up detailed accounts for products, directly set up four detailed items of raw materials, wages and benefits, electricity, and manufacturing expenses to collect large expenses;
2. Manufacturing expense account. Do not set up the detailed account of the workshop, directly set up the machine, repair, depreciation three detailed subjects to collect the workshop costs. The travel expenses and office expenses of the workshop staff are recorded in the management fee;
3. The range of raw materials. Under the premise of meeting the needs, only a few of the products with a large proportion of the product are used as raw materials, which can reduce the workload and play a role in tax avoidance (non-main raw materials enter the cost in advance);
4. At the end of the month, the workshop has received unused raw materials and disposed of as appropriate; if the value is lower, it can be classified into the current month; if the value is higher, it will be counted in the next month;
5. The loss of waste products is only dealt with in management, and no separate cost accounting;
6. If it is necessary in management or production process, set up self-made semi-finished products;
7. Not in the product subject. The end-of-month balance of the production cost account is its cost;
8. Cost calculation allocation method. Except for raw materials that can be directly attributed to a certain product, all other costs and expenses are allocated by the ratio of output value, that is, according to the ratio of the output value of each product to the total output value, and the output value of the product is calculated according to the current month's output;
9. Regarding payroll accounting, I don't know what method is used by the companies in which I live. The companies that I have investigated have calculated the wages of employees in each process according to the quantity of products in the current month.
Analog cost accounting management specification
Management norms are an important part of enterprise software construction. Simulation cost management is a product cost accounting method that is promoted and implemented within the enterprise after 3 years. Through continuous improvement, exploration and practice in production practice, a set of operability cost accounting has been formed. Management mode.
(1) The concept and significance of simulation cost accounting management
1. Simulation cost accounting management is an important part of the target management system and the basis and premise for implementing target cost management. It mainly carries out effective and orderly control of the direct materials, work and expenses of unit product costs through a series of management methods such as ex ante cost standard design, control of cost standard implementation process, post-event cost analysis and accounting. Reduce costs and ensure the goal of achieving profit.
2. Simulation cost accounting management is also an important part of the daily production management of the company's internal production. It clearly defines the behavior of managers and operators in the simulation of cost accounting management, especially in the aspect of material control and quantity transfer. .
3. As far as the current production management of carton enterprises is concerned, the “three transformations” of cost management can be realized by simulating cost accounting management. The first change is that the focus of cost management is from passive after-the-fact static accounting to active pre-existing cost forecasting and control, so that operators or managers can pick up an order or a batch of business before it is put into production. The profits that should be generated, and how to achieve these profits, have numbers in mind, documents in hand, and data afterwards. The second change is: cost management changes from traditional cost qualitative management to modern cost quantitative management, and can be combined with current enterprise invoicing management software to take advantage of existing enterprise internal LAN to realize cost information management system and accelerate cost Information collection and data classification and summarization facilitate the integration analysis of relevant departments to meet the needs of business management decision-making. The third transformation is: from the single production process cost accounting and the pursuit of output value, to the focus on product material consumption control, the control of the order benefit economic indicators and the staff performance appraisal, to lay the foundation for the introduction of incentives within the enterprise.
In short, the simulation of cost accounting management has an important role and practical guiding significance for enterprises to reduce costs, increase production and save, improve economic efficiency, ensure the company's target profit, and enhance product market competitiveness.
(2) Simulation cost accounting management specification content
1. Combine with production management, technical management, quality management, profit management and cost accounting. Based on the existing organization, stipulate the duties, authorities and tasks of managers at all levels and departments, and clearly simulate the cost work procedures. Product production material consumption benchmark and control methods, product cost analysis and assessment.
2. Simulated cost accounting management implements the financial department responsibility system. First, the chief financial officer will organize the relevant personnel of the finance department and cooperate with the deputy general manager of the company to fully implement the simulation cost accounting management system for the company's production, and then promote the implementation.
(3) Organization and structure of simulation cost accounting management
It is composed of accounting personnel who are familiar with the packaging color printing process and have business management concepts. Responsible for the implementation and operation of the simulation cost accounting management specification, that is, the release of the "Feedback Feedback Form", the collection of the "Requisition List", the "Excess Description Sheet" and other work, usually the product of various materials, finished products and other data, Enter the software separately as the work order number. According to this, the "Production Picking Statistics Table" is output, and the "Comprehensive Comparison Table of Input and Output", "Process Material Consumption Assessment Form", and "Process Low-value Consumables Consumption Assessment Form" are prepared.
The Finance Department is the central nervous and command center that simulates cost accounting management. The work is centered on the chief financial officer. Cost accounting personnel prepare various simulation cost management information materials for their decision-making, and provide feasible operational support for the implementation of work orders.
(4) Simulation cost management work form and supporting form (released by functional department)
1. Table 1 "Standard Table for Unit Product Material Consumption" (released by the company);
2. Table 2 "Basic Table of Each Process Price" (published by the company);
3. Form 3 "Low-value consumables consumption table for the workshop" 》(Company released);
4. Table 4 “Feedback Feedback Notice” (Finance Department, Management Department, Warehouse Management);
5. Form 5 “Product Process Standard Wage Control Form” (Management Department, Finance Department);
6. Form 6 “Integrated Input and Output Comparison Table (Finance Department);
7. Table 7 "Process Material Consumption Assessment Form" (Finance Department);
8. Table 8 "Process Low-value Consumables Consumption Assessment Form" (Finance Department).
The following is a companion application form:
1. "Production Notice" (business in-service);
2. "Production Worksheet" (Management Department);
3. "Requisition List" (in-house management);
4. "Extra-description" (in-house) ;
5. "Material Consumption Table" (Warehouse, Ink Adjuster);
6. "Ink Requisition Registration Form" (Ink-receiver);
7. "Management Department Product Production Accumulation Form Register" (Workshop in the workshop) ;
8. "Registration of Production Work Orders of the Ministry of Health and Welfare" (in the life management, warehouse management);
9. "Inspection Record of the Quality Control Department" (Quality Control Department);
10. "Production Process Tracking List" (Quality Control Department) ).
(5) Simulation cost accounting management work procedures
1. For new products: Before the production, the sales department will provide the new products film, floppy disk and drawing materials to the prepress technology department, which will issue various material name specifications, usage forecasts, product production processes, product technologies and The quality requirements of the Ministry of Health and Management, the Department of Health Management provides a unit product material consumption benchmark table and process price list, issued to the Ministry of Finance for approval, issued, the same as the above work process.
(6) Methods for simulating the management of cost accounting
1. After receiving the “Production Notice” from the Business Department, the Department of Health Management shall immediately issue the “Production Work Order” to the Finance Department to open the “Feedback Feedback Form” to the Department of Health Management.
2. The “Feedback Feedback Form” issued by the Finance Department has a computer printout output, which is approved by the company's deputy general manager and then transferred to the Ministry of Health Management.
3. The Department of Health Management is responsible for distributing the “Feedback Feedback Form” to all production related units and material warehouses, and signing the form.
4. Any picking list and over-consumption bill shall be billed by the Ministry of Health and Welfare Department according to the total consumption of the “Feedback Feedback Form”. The warehouse personnel shall not issue the picking list filled out by the non-designated internal staff (special circumstances) Only signed by the production manager.)
5. The consumption list must be approved by the company's deputy general manager before it can be picked.
6. Daily production and picking must be reported to the Finance Department for input software. Due to the delay in the delivery of warehouse personnel, the timeliness of financial computer data entry was caused, and the performance was deducted by 5 points each time.
7. In case of special circumstances, the warehouse can only issue the materials in advance when they see the written “requisition application” signed by the director of the Ministry of Health and Management, but the supervisor of the Ministry of Health and Management must make a replacement order to the warehouse within the same day. Otherwise, each time Deducted performance lO points.
8. Warehouse personnel are not allowed to leave the post. All the materials in the production workshop will be returned to the warehouse by the voucher. It is strictly forbidden to send the materials first, and then replenish the picking list. Otherwise, the performance will be 5 points each time.
9. The finished product receipt form filled out by the warehouse staff must be signed by the supervisor of the workshop and the department of production and management, and then handed over to the Finance Department.
l0. The daily report of the process completion semi-finished product submitted by each process in the production workshop must be confirmed by the workshop in the workshop. After the workshop supervisor has checked the signature, the supervisor of the internal management department will approve the signature and hand it over to the Finance Department. The number of audits of relevant personnel on the daily report is not true, and each deduction is divided into 5 points.
11. For the completed production work order, the internal management department of the Ministry of Health Management is responsible for submitting the “Feedback Feedback Form” of the relevant department to the Finance Department within 1 day after the completion of the order. Delivered on time, 5 points per performance. If the data is incomplete and incorrect, the corresponding personnel will be deducted 5 points each time.
12. The Ministry of Finance prepares the monthly “Monthly Simulation Cost Summary Report” according to the sales schedule at the end of each month.
13. For the completed work order (or order), the Finance Department shall prepare the “Comprehensive Comparison Table of Input and Output” and “Process Material Consumption Assessment Form” within 2 days after receiving the report of the Ministry of Health Management. If the delay is reported or the data is wrong, the performance will be 5 points each time.
14. The "Ink Requisition Registration Form" is collected by the internal management department within one day after the completion of each batch of work orders and then handed over to the Finance Department.
15. All relevant personnel of each department must sign the corresponding responsibility column, otherwise deduct 1 point each time.