On the cost of the computerized accounting

[Abstract] With the continuous development of science and technology, financial and accounting methods and models are constantly developing and changing, the traditional cost accounting can not adapt to the modern enterprise management mode, cost accounting in modern business management applications have more and more widely, its role has become increasingly important to achieve cost accounting computerization is the inevitable trend of modern business. 
[Keywords] cost accounting, computerized, applications, trends

Cost accounting as an important branch of accounting, with the same basic functions like accounting, that reflect and oversight functions, from the emergence and development of cost accounting of history, with the increasing complexity of the production process, production, operation and management of cost accounting continued new demands, cost accounting toward a deeper level. cost accounting as a management of economic activities in the production process play a pivotal role; cost accounting is also undergoing unprecedented changes. 

1 Overview of Cost Accounting 

1.1 The concept of computerized cost accounting: Cost Accounting in the traditional cost accounting is based on the theory of inheritance and evolved it to the current cost basis, in line with current business conditions of the economy it can with the economic environment changes in a timely manner to reflect changes in asset values, with a high degree of decision-making related, so that the balance sheet in the financial accounting system, the position statements have been consolidated and strengthened, but also to improve the accounting information system in the economic status of the information. 
Cost Accounting is the direct cost accounting combined with the production and management, it is the use of special management techniques and methods in money as the main units of production and operation process to predict the cost of labor, decision making, planning, control, accounting , analysis and evaluation of a range of value-based management activities. 
The main function of modern cost accounting is the cost projections, cost decision-making, cost planning, cost control, cost accounting, cost analysis and cost assessment. 
1.2 Development trend of cost accounting: cost accounting changes are mainly reflected in two aspects: First, cost accounting techniques and methods of continuously updated, computerized accounting has been or is being replaced by hand-billing, but also in the case of enterprises to establish an internal network, real-time reporting as possible. The second is the application of cost accounting has expanded the traditional focus on cost control is not industries such as hospitals, computer manufacturers, airlines and so on cost control into more and more energy, cost control has become indispensable. 

(2) the application of computerized cost accounting 

The rapid development of computer technology to make the cost of the computerized accounting has become an inevitable trend of computer applications, greatly accelerated the speed of information feedback, and enhance the business processing capabilities, timely and accurate cost forecasting, decision-making and accounting, effective implementation of cost control, cost analysis has proved to achieve the cost is a priority of computerized accounting, cost accounting is the implementation of new methods of technical premise application of computerized cost accounting has become increasingly widespread. 
2.1 provide the basis for the high-level decision-making: Cost Accounting for business executives a scientific basis for decision-making, so that they can accordingly vision of the enterprise and beyond, comprehensive perspective on the environment and conditions, learn about the strengths and weaknesses of competitors and the combat readiness of the future trends and to understand existing and potential customers current needs and future development prospects, and thus insight into the possible long period of time in the future to capture the opportunities and challenges. 
2.2 for the enterprise market positioning play a role in staff: the cost accounting system, first consider the positioning of products in the market, including product type and product positioning in the industry in the production stage, the successful implementation of strategic cost accounting system needs to be high based on the quality of economic information, and attention to collect information: such as product quantity, quality, consumption, cost and production organization and other information, financial information, sales information to obtain information, according to the limited internal resources and external market environment, decision-making under several different targets derived alternatives. Has extensive knowledge and experience combined with a qualitative analysis of managers from a variety of options to make a proper evaluation and selection, to determine the optimal solution, while the implementation of strategic cost accounting system also contributed to the process of enterprise information. Strategic cost accounting system through the analysis of feedback information, so that the various departments across the enterprise network of criss-cross between the clear responsibility of various departments, to avoid unnecessary costs occur, to avoid unnecessary production processes. 
2.3 in the enterprise cost management application: How strategic cost accounting theory and methods to introduce and apply the correct strategy for cost accounting management is the management level of China's enterprises to improve an important step in cost accounting that includes not only the general sense of procurement procurement costs, but also with low quality, low reliability and unsatisfactory transport conditions associated costs. Therefore, the cost of management should not only consider the purchase price, taking also into account the procurement of raw materials, quality, reliability and timeliness of delivery and other factors, to determine the cost of covering this more comprehensive, providing more practical and reliable data. Following the imputation of the cost of procurement processing, the analysis of the value chain should also be part of every job and procurement costs of the relationship between job-based, cost of procurement in accordance with causality should be allocated to its bear the cost of the product, which makes the cost of related products has increased significantly. turn  Links to free download http://eng.hi138.com

2.4 In the service management application: the purpose of computerized cost accounting is to reduce the total cost, the cost in management. Primarily from the appropriate quality control, network layout control, perfect after-sale service areas to improve. First, the product quality appropriate level of control, mainly to correctly handle the relationship between quality and cost, and strive to achieve the appropriate quality and the best combination of lower cost. To this end, should focus on quality and cost control; Secondly, we must focus on cost accounting point of view from strategy to strengthen the quality of economic analysis on a regular basis to the household survey, and feedback to the cost accounting department for analysis, so that you can make the cost of quality optimization, the effective reduction of sunk costs. the cost of sales stages of the accounting system can be configured through the network and further rationalization of the layout can be achieved; Finally, the perfect after-sales service of products to attract customers for business stability and the source and establish a good image, to promote sales have a significant role. 

3 to promote the cost-accounting computerization process 

The use of computer technology-centric information management tools has become a modern cost accounting inevitable trend of computer applications, greatly accelerated the speed of information feedback, and enhance the business processing capabilities, timely and accurate cost forecasting, decision-making and accounting, the effective implementation of cost control, cost analysis. Practice has proved that computerization is a priority to achieve cost accounting, cost accounting is the implementation of new methods of technical prerequisites, but the current computerized accounting applications, there are the following questions: First, to simply stay in imitation replace manual accounting period, can only be after reflection, not a scientific decision making, forecasting and control the matter. Second, the corporate management information system. purchasing, marketing, personnel, accounting and other subsystems each division, not yet formed an organic whole enterprise contact management information system, three accounting information systems in general is a financial accounting information, does not adequately 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 a managerial change, the organically integrated into the accounting information systems management information systems throughout the enterprise, through computerized applications for cost accounting and management accounting to provide reliable technical support.


[1] Wang Xiangyao Modern cost accounting, Zhejiang People's Publishing House, 2004.9.13 (3)
[2] Fun Yim Fun. Cost Accounting [M]. Beijing: Tsinghua University Press, 2005

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