Cost accounting job responsibilities

Part 1: Cost accounting job responsibilities

1. Responsible for the accounting of production costs, and carefully conduct pre-audit of costs and expenses;
2. Strictly control costs, promote production and save, increase income and reduce expenditure, and improve the economic efficiency of enterprises;
3. Responsible for supervising and managing production costs; supervising cost control and inventory inventory, reviewing procurement of raw materials;
4. Seriously check the receipt and payment of various raw materials, materials, finished products and work-in-progress. Responsible for the preparation of material transfer subpoenas. Responsible for the preparation of factory cost transfer subpoenas;
5. Keep all kinds of vouchers, books, statements and related cost calculation materials to prevent loss or damage, and bind them on a monthly basis and regularly archive them;
6. Participate in the inventory check of inventory, and the assets of the enterprise in the inventory check and the loss in the property inventory shall be handled separately;
7. Responsible for the preparation of the distribution of materials, the accounting, the implementation of the classification and classification management;
8. Responsible for accounting for the salary of the enterprise;
After the unqualified salary original data is signed by the competent leader, the employee salary summary form is prepared; the salary is input into the floppy disk on time and sent to the supervisor, and then submitted to the cashier through the leadership review to ensure the timely payment of wages;
According to the extraction ratio stipulated by the superior, based on the total amount of wages, the labor expenses and employee welfare expenses shall be correctly calculated, and the accounting vouchers shall be filled according to the listed accounts;
Accounting for personal income tax and other deductibles;
9. Handling other matters related to cost calculation;
10. Notarize and honestly perform duties, and do a good job of confidentiality of the enterprise;
11. Complete other work arranged by the Chief Financial Officer.


Chapter 2:

Under the leadership of the Minister, in accordance with the relevant provisions of the State Finance and Accounting Regulations, the company's accounting system and cost management, it is responsible for formulating the implementation rules for cost accounting throughout the company and organizing implementation after approval by the higher authorities.
The relevant personnel will take the cost budget for the company's major projects and products, prepare project cost plans, and provide relevant cost information.
When the company implements comprehensive cost accounting management and internal banking system, it assists the relevant supervisors in formulating overall plans and implementation methods, determining various cost quotas and standards, and assisting the promotion and training of various departments and subordinate enterprises.
Constantly supervise and investigate the implementation cost plan of each department, and report the problems in time.
Learn and master advanced cost management and cost accounting methods and computer operations, and propose control measures and recommendations to reduce costs.
Do a good job in organizing, archiving, database establishment, query and update of relevant cost data. Complete other tasks temporarily assigned by the Finance Minister.
1. Conduct cost forecasting and participate in business decision-making. The cost plan is compiled to provide a basis for the company to plan cost management.
2. Strictly review and control all expenses, and strive to save expenses and continuously reduce costs.
3, timely and correct cost accounting, provide useful information for business management.
4. Check the completion of the cost plan and conduct cost analysis.

Cost accounting: Calculate project cost and cost, record and collect the cost and expense data of each project at any time, report the cost of each project in the form of profit and loss at the end of the quarter; cost analysis and control, control the ratio of income to cost; purchase and sales contract, project construction The registration of the contract and the check of the delivery orders at each site, summarizing the external arrears data and project payment records; assisting the budget department to issue the financial data required for the bidding; the company's fixed assets supervision and management and year-end inventory; the various types of contracts and materials at the end of the year Check the order, the summary number is sorted and saved. Complete other tasks assigned by the Ministry of Finance and company leaders.

The main tasks of cost accounting are:
1. Responsible for the audit of the purchase invoices of various raw and auxiliary materials, and handle the accounting of raw and auxiliary materials according to the original vouchers such as invoices and warehousing orders, and check with the relevant departments on a regular basis to ensure that the accounts are consistent and the accounts are consistent.
2. Responsible for the accounting of the original and auxiliary materials costs, as well as the apportionment of material cost differences.
3. Responsible for the collection and finishing of the VAT invoice deduction and deduction, and timely deduct the completed VAT invoices and contact the tax positions for the remittance of VAT.
4. Responsible for the clearing and checking of accounts payable, urge the relevant departments to clear the prepayments in time, and conduct the ageing analysis within 10 days after the end of the year and report the detailed statements.
5. Complete the temporary work arranged by the department.


Chapter three:

1. Review the company's various cost expenditures, perform cost accounting, expense management, cost analysis, and prepare cost analysis reports on a regular basis. Strengthen cost control to reduce costs;
2. Carry out relevant cost management work, mainly to do cost accounting and control. Responsible for the cost summary and final account work;
3. Assist all departments in cost-based accounting, and break down the cost, plan and plan indicators. Collect relevant information and data to carry out work on profit and loss forecasting;
4. Evaluate the cost plan and improve the cost accounting method in a timely manner;
5. Responsible for statistical cost account and preparation cost report. Keep the cost, calculate the data and bind it on a monthly basis, and archive it regularly;
6. Do a good job in organizing, archiving, establishing, querying and updating the relevant cost increase data;
7. Responsible for coordinating the formulation of cost accounting methods, preparing cost budgets, and finalizing statements;
8. Responsible for drafting the company's cost implementation rules, and organize the implementation after approval;
9. Strengthen the accounting of finished and semi-finished products, allocate costs at the end of each month, and timely check with the production and sales departments for the reasons for the difference between the products and finished products;
10. Cooperate with the financial supervisor to design, establish and improve the company's accounting system and internal control program;
11. Cooperate with the financial supervisor to do a good job in analyzing the company's financial budget, final accounts and financial status;
12. Organize and supervise relevant personnel to carry out financial inventories, inventory, etc. in time;
13. Constantly supervise and investigate the implementation cost of each department, and report the problems in time;
14. Learn advanced cost management and cost accounting methods and computer operations, and propose cost reduction measures and recommendations;
15. Responsible for inspecting and supervising the implementation of rules and regulations related to cost management systems, internal control systems and supervision;
16. Responsible for analyzing, tracking and supervising inventory management;
17. Responsible for statistical analysis of the company's backlog of inventory and raw material handling, and random inspection of inventory accounts and actual conditions;
18. Participate in the inventory check of the company's assets, review the inventory report, and submit the inventory report on time; together with the relevant departments to determine the minimum and maximum limits of the inventory goods;
19. Responsible for the supervision and inspection of the company's assets;
20. The company's financial data must be kept confidential, and other tasks arranged by the general manager and the treasurer should be completed.


Chapter 4:

1. Preparation of raw materials, low-value consumables and other materials outbound vouchers;
2. The allocation and carry-over of manufacturing expenses and the preparation of relevant vouchers;
3. Calculate the product cost and prepare the finished product certificate;
4. Conduct product cost analysis to find product cost savings space;
5. Prepare a cost statement and propose cost improvement suggestions for management;
6. Participate in workshop production management;
7. Preparation and supervision of product quota or other cost accounting;
8. Manage the cost of the factory according to the management requirements of the headquarters;
9. Work in accordance with the cost supervisor's ideas in conjunction with the actual situation of the factory;
10. Standardize and supervise the use of factory materials;
11. Review the warehouse inventory at the end of the period;
12. Review and supervision of the occurrence and statistics of factory working hours;
13. Supervise the safety and integrity of factory assets;
14. Issue the monthly costing table for the batch of the factory;
15. Calculate the profit and loss of the order of the factory in this batch;
16. The same plant manager will analyze the reasons for the profit and loss of this batch of orders this month;
17. Discuss with the factory manager the rectification suggestions for the reasons for the problems;
18. Organizing and keeping accounting information within the scope of duties;
19. Use the material planner to control the use of materials;
20. Working with the plant manager to study ways to improve work efficiency and complete orders on time.
21. Assist the factory manager in data collection and analysis management;
22. Provide a recommended method solution for standardizing the factory costing process;
23. Other work assigned by the company.

Cost accounting direct responsibility
1. Responsible for the completion of the work and the quality of the work;
2. Responsible for the accuracy of the cost data of the processed products issued;
3. Responsible for the timeliness of the cost list issued;
4. Responsible for the existence of the proposal;
5. Responsible for the completion of the work of the supervisor;
6. Responsible for the rationality of the analysis form;
7. Responsible for the confidentiality of the financial information of the factory.


Chapter 5:

1. Familiar with the production process, formulate the target cost and accounting method for each product, and prepare the quota for each cost;
2. Understand and master the target cost control indicators of various departments and processes, and decompose the target cost control into the team and supervise the implementation;
3. Review the materials out of the finished product, ensure that the materials are picked according to the BOM and the list after the change of the materials, and review the finished goods storage and delivery documents to prepare for the cost accounting;
4. Calculate the cost of materials and materials in a reasonable and timely manner to ensure the accuracy of the cost;
5. Complete the inventory work of the inventory on time, and issue an inventory report to monitor the change of inventory and ensure the accuracy of the inventory;
6. Check the products on a monthly basis, and do a good job of inventory declaration and accounting processing;
7. Regularly analyze and track sluggish inventory to reduce company losses;
8. Issue various financial analysis reports in a timely manner, and propose improvement suggestions for managers to make decision-making needs;
9. Check the completion of the target cost indicators for each process, analyze the existing problems, and propose solutions and recommendations.

The basic work of cost accounting:
1. Collect the bill of materials, the inbound order, and dock with the warehouse material accountant or the custodian/warehouse bookkeeper to coordinate the work.
2. Determine the most suitable method for calculating the material cost of your company: first-in, first-out, last-in, first-out, weighted average, etc.
3. Establish a material ledger to determine the product classification.
4. At the end of the month, according to the materials issued, purchase the bill of materials, summarize the total, and check with the warehouse materials.
5. Determine the unit cost and the balance cost according to the calculation method.
6. At the end of the period, make material budget, cost comparison, and analysis of the difference in sales. Control production costs. Different types of enterprise cost accounting work are very different; in the same type of enterprise, if the division of labor is different, the workflow will be different. In general, cost accounting work includes costing and cost analysis.
Costing:
1. Organize various expenses and collect and distribute them;
2. Make accounting vouchers and make accounts;
3. Accounting for expenses at the end of the month;
4. Calculate the results of the indicators for each cost and report it to the manager.

cost analysis:
1. Compare the cost structure with historical occurrences and planning indicators;
2. Cost analysis report. Unless it is a newly established business, there is no cost accounting business process of its own. Typically, each company has its own cost statement to ensure the consistency of the data and accounting information managers need. If you use financial software, you can generally generate reports based on the basic data, as long as you pay attention to the basic data entry.