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The development trend of cost accounting and Policies

Cost accounting has experienced unprecedented changes. This change is mainly reflected in two aspects: First, the cost accounting techniques and methods constantly updated, has been or is being replaced by computerized accounting manual accounting, and establishment of internal networks in the enterprise (Internet) cases, real-time reporting as possible. Second, the cost of expanding the scope of application of accounting, the traditional focus on cost control is not an industry such as hospitals, computer manufacturers, airlines and so on cost control has invested more and more energy. In fact, whether banks, fast food chains, professional organizations or government agencies, cost control has become indispensable.

changes in cost accounting changes in the environment from manufacturing and business management theory and methods of innovation. The latter two and the causes of the changes in the external environment. Changes in external environment for enterprises in the following four aspects: 1, after a demand for most products, resulting in an increasingly competitive market; 2, diversification of product demand, customers are increasingly demanding product quality; 3, the international division of labor grows, competition has become fierce cruelty; 4, new technologies, new processes of innovation in fashion. Both the above changes in the external environment requires companies manufacturing environment is different from the past, also called on management theory and methods of innovation.

a new manufacturing environment, the impact of cost accounting

new manufacturing environment, specifically including:

1, flexible manufacturing system (FMS): is the use of robotics and computer Control of material handling system to combine a variety of independent computer program machine tools for production, it is advantageous to flexible manufacturing process. The greatest advantage of using the FMS, is engaged in diversified production, address the variety of products, refined needs.

2, computer-aided design (CAD), computer aided engineering (CAE) and computer aided manufacturing (CAM) system. Computer-aided system, not only improves the function of the computer, and for manufacturers to provide a broader space for development. Using computer-aided systems can reduce labor costs, save time and improve efficiency.

3, Manufacturing Resource Planning (MRP Ⅱ): is used in manufacturing computer management information systems. Popular material requirements planning (MRP I) is the predecessor of MRP Ⅱ. MRP Ⅱ to help manage the timely and effective investment and production and management decisions.

4, computer integrated manufacturing system (CIM): refers to the computer as the core, with FMS, CAD, CAE, CAM and all new technology systems, automated manufacturing process to form and realize unmanned factory management.
the face of the environmental impact of new manufacturing enterprises, the traditional cost accounting techniques and methods to use if it continues, will result in:
(1) product cost calculation is not correct. Because in the new manufacturing environment, robots and computer-aided production system has been replaced in some work, labor, labor costs rose from traditional manufacturing environment, 20% -40% to now less than 5%. But the sharp increase in manufacturing costs and diversify its assessment criteria if only labor hours has been difficult to accurately reflect the cost of various products.

(2) cost control and function of behavior that may arise. Traditional cost accounting, the difference between budgeted and actual results compiled the report, about the actual costs incurred compared with the standard cost. In the new manufacturing environment, the control system will have the opposite function of the behavior. For example, in order to obtain favorable efficiency variance that could cause one-sided pursuit of mass production, causing inventories to increase. In addition, differences in order to obtain favorable prices, the purchasing department may purchase low-quality raw materials, or bulk purchases, resulting in quality problems or material
inventory and so on.

traditional manufacturing cost accounting environment suited to the new situation, the U.S. accounting scholars proposed activity-based costing (Activity-Based Casting, ABC), ABC method in the United States, Japan and Western Europe's enterprises, especially low labor costs, fierce competition and high-tech enterprise, has been widely used. ABC method for the production of a product is to all operations that occur, such as quality inspection, machine maintenance and customer service costs allocated to products in a cost calculation. This method is more than the traditional method of cost calculation fine, more accurate cost data. ABC method manufacturing costs by operating costs of other imputation to a different library, then the cost of libraries were using their own allocation criteria to allocate manufacturing costs. In the basis of costing, ABC Act is the development of Activity Based Management (Activity-Based Management, ABM). Simply put, ABM is the basis of the ABC method, using ABC information to help managers identify value-added but the consumption of resources does not work. ABC cost information provided by the law can also encourage managers to re-design the entire value chain, enterprise resource work activities in order to save.

Second, the innovation management theory and methods of cost accounting of

With the increasingly fierce market competition, new technologies, new techniques are constantly emerging, management theory and methods are innovative, greatly promote the development of cost accounting disciplines and enrich its content. Impact on the cost accounting system in which the main are the following:

1, JIT (Just In Time System, JIT). Is a strict demand-driven production system, and for all sectors of production and operation management in close coordination, raw materials, zero units of finished product quality, quantity and timely manner to the latter process (or sales) link; its purpose is to the raw materials, finished goods and other products and savings and loan to a minimum, as much as possible to achieve In the case of very low inventory levels, simplify inventory valuation accounting personnel, may be used to push down the cost method is completed or when the product is sold, down too far to calculate the product, finished goods and other production costs. Because the use of JIT companies, products made from the receipt of raw materials out of time spent significantly reduced, and the ending inventory becomes very small, the traditional costing in batches or detailed records of various types of deposit and lending need to be questioned. By the cost - benefit principle, to do a detailed inventory of a small amount of precise tracking,mbt laarzen, no doubt worth the candle. This push down the cost come into being.

2, total quality management (Total Quality Management, TQM). TQM is 60 years of this century developed from the traditional quality management, with the changes in international and domestic market, TQM has become a strategic competitive weapon, one from the customer's needs and expectations driven, continuous improvement of products quality management philosophy. The goal of TQM is the company to pursue all aspects of production products, TQM on employee performance measurement and reporting of accounting terms, that is, the quality of accounting resulted in the new discipline. However, due to revenue generated to improve the quality difficult to measure, the quality of accounting development focus on the quality cost for the recognition, measurement and report. Generally believed that the cost of quality categories from 5 components: (1) prevention costs; (2) inspection costs; (3) internal failure costs; (4) external failure costs; (5) external quality assurance costs. In addition. In the case of TQM, accounting personnel including performance measures of product reliability, timeliness of service, contributing to efforts to improve product quality management of non-monetary indicators.

3, Strategic Management (Strategic Management) so-called strategic management, is focused on long-term development of enterprises, fundamental issues that affect decision-making and policy formulation in order to gain competitive advantage in the market to ensure the effective completion of corporate objectives. Strategic management thought the impact on the cost accounting system, mainly in strategic cost management (Strategic CoatManagement) of the proposed. Strategic cost management is the use of cost data and information, to develop and confirm the competitive advantage companies can promote the optimal strategy. Including the scope of strategic cost management, there is no conclusive, generally include three aspects: (1) value chain analysis; (2) market orientation; (3) cost driver analysis. Each side contains a wealth of content.

4, baseline management (Benchmarking management) and continuous improvement (Continuous Improvement). Management of the new trend is a combination of benchmarking and continuous improvement. The so-called reference is to the company the best performance of external or internal standards its own production activities; continuous improvement means that the management is not a one-time benchmarking, but rather to improve the process of continuous improvement. Toyota is to implement the benchmarking and continuous improvement of the typical. Benchmarking and continuous improvement known as the Benchmarking and continuous improvement of cost accounting system mainly affects managers and accountants who want to reduce costs recognized the best company in the industry to learn, to homogeneity and the lowest cost as a benchmark, and the best persons aware of their gaps, and analyze the causes, then the implementation of enterprise reengineering (Reengineering The Corporation) in order to enhance competitiveness.

5, Theory of Constraints (Theoty of Congtraints, TOC). According to TOC, every company has at least one bottleneck with its development, no matter what the company set a goal will be achieved (eg, profit maximization). Limiting factor is usually divided into corporate resources, market, policy, raw materials and logistics Category 5. Theory of Constraints linked to the business process as a series of chain, if the weak couplings have been strengthened, then the whole chain will be strengthened, but if the other couplings to strengthen the entire chain will not be strengthened. Theory of constraints on the impact of cost accounting system, managers and accountants recognize that, in some cases, not only emphasizes reducing costs and expenses, there must be contrarian, to be the weak link in the enterprise to increase in volume, money to spend. The bottleneck to be resolved if the business is to update the equipment, the introduction of new equipment, a large expenditure will occur, but the equipment used in the next period, due to equipment utilization efficiency and increased output coupled with reduced maintenance costs of equipment, comprehensive benefits, expenditures may be more than offset, on the whole, benefits can be increased, which is

6, management by objectives (Objective Management). Management by objectives, requiring an enterprise should determine the total in a given period goals, such as gross profit margins and so the whole capital, and according to guide, organize, mobilize staff to complete the business overall goals. Around this overall objective, corporate departments, all sectors and every person should develop their own goals, such as sales targets, cost targets, technology goals, and develop measures to achieve goals, to ensure the completion of the overall goal. Target management can improve the implementation of enterprise management initiative and enthusiasm to overcome blindness and improve enterprise management level. Management by objectives of cost accounting system is the target cost of the development, decomposition, control and analysis. Tactical management of the target, has initially formed a relatively complete system. more than 6

management theory and methods have varying degrees of application. But overall, China's enterprise management is still relatively backward, a variety of management methods and implement cost accounting systems, in addition to the target cost, quality, cost was fair, but as to push down the cost of law, strategic cost management, almost no one is interested . Cost accounting system as part of enterprise management information system, Deep Roots Ye Mao, and only managed a good job, and cost accounting in order to reform and development.

Third, our response

the face of modern trends in the development of cost accounting, that is activity-based costing and activity-based management, the rise of strategic cost management in the ascendant, and the application of target cost, etc. , the cost accounting of how the environment and comply with international and domestic market changes in production environment, with conditions, the introduction, absorption, digestion and a variety of new management theories and methods, and summarize the successful experience of our own, it is worth our consideration. I believe that we should take the response is:

1, to strengthen the theoretical study of the cost and improve the level of cost accounting

to establish accounting theory with Chinese characteristics, research methodology, theory researchers must break the shackles of the traditional accounting view of emancipating the mind, the courage to explore new areas of research and research subjects; should adhere to the spirit of innovation, pragmatism and rigor, in-depth company research, in close cooperation with practitioners, discover and solve problems : case studies carried out extensive, successful experience from the highly refined theory, the same time, theoretical research should focus on practical issues of cost accounting is committed to theoretical research results into productive forces. On this basis, efficiency, the establishment of cost accounting theory research results of the examination, evaluation and incentive mechanism, give full play to the cost of theoretical research on the cost accounting practices guide.

2, cost accounting workers should adopt new ideas, establish cost-effectiveness (Cost Benefit), cost avoidance (Cost Avoidance) thought. Give full play to the functions of cost accounting

long time, we work in the evaluation of the performance cost of doing business, often the cost down as the only standard. Theoretically, this is not true, because the cost of the performance of a given period only occurred in a variety of labor cost, as to how this cost-effective, is not the product itself can cost index reflected. Therefore, the cost of performance appraisal should be adopted to evaluate the relationship between the inputs and outputs: one output into little as possible, and second, the better the output into three investment growth is slower than output growth as well, Fourth, reduction of input output faster than less is better, five is the decline in investment, output increased as well. In practice, one-sided emphasis on cost reduction, efficiency is bound to hurt business for the future and spending some of the short term, but necessary cost of high enthusiasm, which affect technological innovation and product upgrading. Over the past by our failure to correctly understand the thinking of the cost-effectiveness, resulting in some enterprises in the competition tend to focus on low-cost strategy, while ignoring differences in strategy use. Because of differences in corporate production of new products, often cost more in the short term, but in fact these new differentiated products can expand market share, resulting in higher cost-effectiveness. Therefore, in order to face the future and establish a cost-effective efficiency thinking is conducive to the development of competitive strategy.
cost avoidance is the core of the cost required to avoid the occurrence of early, so that the potential of mining to reduce costs to the preventive direction. Reduce the cost of traditional methods, from the point of view limited to the range of production areas; the contents were limited to the manufacturing cost; from the limited time during and after terms of cost control. With the development of market economy, the traditional method of cost reduction has been a severe challenge. Cost avoidance will reduce the cost of vision focus to product development, design and procurement, manufacturing, sale and use of stage; from the content of the expanded to the entire product life cycle costs, including the producer costs (development and design costs, manufacturing costs, logistics costs, marketing costs) and consumer costs (the use of cost, maintenance cost, waste disposal costs); from the time point of view requires preventive measures, cost control in advance. In summary, based on early to avoid the cost of avoiding the costs can be avoided. The reform of our cost accounting concept of cost avoidance of specific methods, and seeks to apply in practice.

modern cost accounting functions of the 7 major cost projections, cost decision, cost planning, cost control, cost accounting, cost analysis and cost assessment. Cost of decision-making is an important part of cost accounting, cost accounting in the living center. It cost accounting with other functions are closely linked, making the cost of prediction is the premise of the cost, the cost basis for decision-making is the cost plan, cost control is to achieve the established objectives to ensure that the cost of decision-making, target costing is a cost decision whether to implement the final inspection , cost analysis and cost assessment is the goal of achieving cost-effective means of decision-making. Needless to say, modern cost accounting function in the final analysis is a behavioral function. Increasingly attention in the behavioral sciences today, companies should encourage consistency, the core motivation is to create an appropriate environment for each employee to fully mobilize the enthusiasm and creativity, team work, to play the role of cost accounting functions, the overall objective of working together to implementation.

3, Cost Accounting

promote the use of computer technology as the central information management tools has become a necessity of modern cost accounting trends. Enterprise cost accounting to computer as a means to greatly accelerate the speed of information feedback to enhance the business processing capabilities, for the timely and accurate cost forecasting, decision-making and accounting, the effective implementation of cost control, a comprehensive assessment, analysis of costs, are is important. Practice shows that to achieve cost Accounting is a priority, is the implementation of new cost accounting technical premise. However, the current computerized accounting applications, there are the following questions: First, stay in the imitation of simple hand-calculation alternative stage, only to later reflect, not a scientific decision-making, forecasting, and things in control. First, enterprise management information system. Procurement, marketing, personnel, accounting, and other subsystems each division, not the formation of organic links across the enterprise management information system; third general accounting information system to provide financial and accounting information is not fully reflect the needs of cost accounting and management accounting information. Therefore, in order to promote further development of computerized accounting, computerized accounting must be accelerated from the accounting model to the management of change, will be organically integrated into the accounting information systems management information systems throughout the enterprise, through the application of computerization, the cost accounting and management accounting to provide reliable technical support.

4, learning all the advanced foreign experience and methods, absorbing, as I used

the West cost accounting is a long history of vibrant discipline. Especially with the JIT, strategic management, benchmark management, theory, behavioral science, operations research, systems engineering and computer and other scientific and technical achievements in the broad application of cost accounting, management formed a new business model focused on cost accounting. For example, most enterprises for the practical needs of the current standard cost accounting, responsibility for cost accounting, target costing, quality, cost accounting, cost decision, cost estimate and bred in a timely manner last decade to push down the cost of the system and method, operating cost and operating management, cost planning, product life-cycle cost accounting and strategic cost management. In this regard, we should integrate the different business conditions and the specific circumstances carefully. Some of these methods can be directly introduced, some methods should be reformed and improved, some methods can only use a small number of qualified enterprises, or local absorption of its methods. In short, in order to improve the development of China's cost accounting, drawing on Western theories and methods of cost accounting is necessary. However, this study must be innovative, but innovation can only be combined with our national conditions in order to explore and develop a set of characteristics of modern China, the cost accounting system.

5, summed up an improvement and extension of effective cost accounting methods

long-term practice of enterprises have accumulated a lot of effective cost accounting experience, such as the development cost of the planning phase project analysis method, the cost of centralized hierarchical management indicators, including economic accounting, including the factory team of economic accounting system are in fact stressed that cost-effective method of accounting, Handan Iron and Steel for the production and marketing of the whole process of control. These are worth reviewing and learning. In short, the last decade the cost of business management experience in an endless stream of fresh, for the development of cost management, rich content of cost accounting to make a major contribution, it is worth in-depth study of accounting academics, conscientiously sum up, will rise to the theory of practical experience, to sum up the sound.

6, better cost accounting organizations to raise awareness of full cost and quality of

order to adapt to the development of modern cost accounting, cost accounting to improve the organization, establish and improve cost accounting rules and regulations, the implementation of round. The whole process, full management costs, so that decision-making and all departments, units, attach importance to cost, and everyone concerned about the cost and increase the cost of full consciousness and quality. For the cost of accounting personnel, in addition to outside should have accounting professional ethics, not only to understand the accounting and financial management, but also to understand the operation and management, in particular, be familiar with production techniques, learn how to use value engineering, cost optimization theory and methods; the same time should be familiar with and master modern theories and methods of cost accounting, the Institute predicted, decision-making and control, learn to use computer for information processing. I believe that: According to the requirements of cost accounting staff duties, the cost of some industrial enterprises with a cost engineer positions to facilitate the technical and economic cost accounting to achieve the combination of full cost accounting functions.