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企业的决策层，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市场定价。
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
在市场经济条件下，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.加强企业成本核算管理途径 2.1提高企业管理者的成本管理意识
在现代的经济形势下，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；只依靠会计人员的数据报表，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制度规章；对各部门的成本管理责任落实到人；审计企业成本核算方案的科学性、有效性；建立机构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。但是当今很多工业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、投资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教育；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，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，企业还需及时自我总结，修正偏差并积累经验，同时还要不断进行创新，建立独特、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，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 proce iues and strategies 1.Costing Proce Problems 1.1 Costing imprecise Costing 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 , auming costing 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 Enterprises do not have enough emphasis on cost accounting Costing 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 , enterprises should work costing large , complex proce ; technical nature , requiring relatively harsh ; Therefore , corporate finance staff during the costing proce, involving more people , these are so many factors costing become a quite simple practical operation work .Cost accounting in the enterprise , many busine -to-busine financial officers costing le importance in the accounting proce, 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 development of their own In a market economy, every busine 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 a scientific , practical busine-to- busine costs costing methods for scientific accounting.This phenomenon is especially prevalent in small and medium enterprises .2 .Ways to strengthen enterprise management cost accounting 2.1 Improve cost management awarene of enterprise managers In the modern economy, only busine leaders and staff on cost control have enough attention , we can make work costing companies succefully in full swing.But in today\'s era of knowledge economy , corporate financial managers do not realize the importance of cost accounting and control of economic management 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 accounting 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 awarene of the cost of all the staff of the enterprise, improve cost accounting methods , the development 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 decision-making reference to scientific leadership team .Cost accounting is a complex and arduous systems engineering, enterprise work procees 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 estimate the lo of busine, 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 effectivene of , and to lay a solid ideological foundation for the smooth progre of the whole system of cost accounting work.2.2 Establish a standardized , scientific and comprehensive cost accounting management system Complete and comprehensive cost accounting system is an important guarantee for the smooth execution of cost accounting .But many of today\'s industrial enterprises do not have a standardized cost accounting management system in line with the requirements of modern busine , there is no clear understanding of the basis of improving awarene of corporate cost accounting , cost accounting system to strengthen the corporate side, so to the cost of the aement indicators 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 busine of the reason for the strict cost management, cost accounting and scientific management for the 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 proce is too complicated, the system inconsistent with the actual implementation of the system weakne and other iues,Enterprises must first establish a sound system of cla -tier system ; Second, we must strengthen the system of fine consciousne of employees , in -depth educational employees refinement system ; 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 companies One benefit is costing businees various production procees can businees do a detailed understanding of the lo , and the development of relevant measures to reduce corporate materials in the production proce of the lo .However, in our existing businees , there is a specific production proce for these no specific knowledge of the various aspects .Enterprises in 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 , these 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 company 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 authorities For not in accordance with legal norms for costing businees, tax authorities strictly 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 provided is true of SMEs operating in accordance with standard accounting bookkeeping procees 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 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 miing personnel quality at this stage , the tax authorities at all levels to strengthen the SME busine accounting personnel 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 company\'s financial accounts , 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 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 the company \'s management.Bookkeeping and accounting firm to aist 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 importance of cost accounting Cost accounting , profeional quality financial officers will directly affect the succe or failure of financial work , especially being implemented accrual today , the financial sector , the different profeional quality financial officer , at work, make career choice and judgment is different , thereby causing the information on the quality differences, but also a serious cause loes 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 reduce spending , control costs ; from the accounting knowledge is concerned, with the accelerated pace of development of China\'s economy , accounting for new ideas , new methods more and more, faster and faster replacement of knowledge , therefore , small enterprises must advance with the times , strengthen internal financial management enterprise staff training .Doing busine 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 production proce of products consumed , the lo 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 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 establish a unique , innovative , scientific refinement cost management.2.6 Implementation of sophisticated cost management system Attaches great importance to management by objectives, to avoid errors in the implementation of sophisticated management proce .Develop sophisticated cost management objectives may appear as hard targets enterprise target , monitoring tools and quantified so simple misunderstanding .To avoid these errors, we must first establish a scientific target system, follow the breakdown of support for the overall short-term into long-term principles ; secondly , to ensure a reasonable goal to ensure that employees can achieve ; then take a two-way management mechanism , to take down negotiations employees participatory approach ; Finally, the target aement as a measure of the contribution of employees real standard .Based on cost management refinement of a complex and double features, so companies in the implementation proce , we must co-ordinate planning, rational distribution, management order to avoid disturbance occurs , employees complaining phenomenon.To achieve an overall plan to develop a reasonable fine cost management solutions , companies must first understand themselves, for their own capacity to meet its own system out of a practical embodiment ; then you want to implement this program in various positions of enterprises, thus ensure effective integration of post value to drive growth of enterprise value ; Finally, in the sense of the concept , companies need to create a long-term evaluation mechanism based on this , so deeply rooted fine cost management .So , companies can reasonably interests of all parties to co-ordinate and effectively implement cost management work fine within the enterprise .With the continuous progre of science and technology, colleges and universities , fast, accurate cost accounting software has become a major force in the costing of help .Actively introduce advanced technology and continuous improvement costing methods , costing selected as the best accounting software and timely feedback.In the specific cost accounting proce , the selection of both practical and cost savings and improved cost accounting software is eential costing methods detailed operational proce, cost accounting software accounting unit by each department will be to establish a cost accounting purposes general ledger system , while establishing common basic sectors such as fixed aets and payroll modules designed for data and provide reference for valid query costing relevant information fast .3 .Conclusion With China \'s economic development, costing management has become part of modern busine management can not be ignored , is the step of the way enterprises in the fierce competition in the market must go.It as an important part of corporate financial accounting, corporate financial management proce plays an important role .We fit their own busine development and other methods of improving corporate cost accounting management awarene, establish enterprise cost management system, implementation of sophisticated cost management system , the use of legal system of rules and regulations and the tax authorities costing , selection, improve the overall quality of financial management and effective strengthen enterprise management cost accounting work to improve the quality of economic management enterprises , encourage enterprises to increase economic and social benefits , and ultimately achieve healthy and sustainable development of enterprises.外文文献译文2：
企业成本核算管理
1.问题的提出
目前，我国中小企业已近1000万家，占全国企业总数的99%，它所提供的工业总产值和实现利税分别占全国总数的60%和40%，并提供了大约75%的城镇就业机会，成为县及县以下财政收入的主要来源。可见，中小企业是国民经济的重要组成部分，对经济发展和社会稳定起着举足轻重的作用。
据报道，我国中小企业近五年的淘汰率为70%，大约30%左右的中小工业企业处于亏损状态，究其原因，有相当部分的企业是因成本核算方面的原因而造成的。论文百事通为此，研究中小企业成本核算中存在的问题，探索其改进对策，以促进中小企业的改革与发展，是当前会计界亟需思考和解决的问题。
2.现行中小企业成本核算中存在的问题 2.1成本核算程序不科学
按照现行成本核算程序，辅助生产部门将其发生的费用分配给某种产品要经过两次分配，采用两个不同的分配标准(先按一定标准分给基本生产部门，再按另一标准分结各产品)，这必然使各产品所分配的辅助生产费用与各该产品的实际受益多少发生严重背离。
2.2成本计算对象不规范
从企业看，为使将来生产销售产品的耗费能够计量，从而与其收入相配比，必须正确地确定成本计算对象，这对任何一个生产有形产品的企业都是必要的。确定成本计算对象，就是为了解决计算什么成本，费用由谁来承担的问题。但有些中小企业对这个问题看得并不重要，它们在成本核算中，不管生产产品的品种和规格有多少，统统地按一个成本计算对象来核算成本，结果必然是不管各产品所耗工费料费的差别有多大，计算出的单位产品成本却都相同，但由于各种产品的销售价格并不一样，因此计算出的损益就不真实。
2.3费用分配标准不适当
企业在生产过程中，对于耗费的共同费用，应选用适当的标准进行分配，合理地计入按成本计算对象开设的成本计算单中。但有些小型生产企业不管分配什么费用，一律用工人工资作为标准，而实际上这些共同费用并不都与工人工资有关。
2.4产品成本计算不准确
有些中小企业，不管在产品有多少，一律不计算在产品成本当期所有的生产费用，全部由完工产品负担，月末在产品成本的计算无所谓。这样必然会造成当月末在产品数量较多的时候，当期发生的生产费用全部由完工产品负担，产成品成本就会虚增。而当月末在产品数量较少的时候，由于完工产品数量大，产成品成本又会很低，人为造成成本不实。
3.改进现行中小企业成本核算的几点对策
现阶段，我国已经形成不少成本核算的先进经验，如邯钢模式、武钢模式等，这些先进的经验都值得中小企业去学习和研究。在借鉴先进经验的基础上，结合小企业成本核算的现实状况，提出以下几点对策：
3.1规范确定成本核算对象
企业不论大小，生产的产品不同，生产经营过程和管理要求就不同，在确定成本计算对象时，应遵循以下原则：既要适应企业生产技术与生产组织的特点，又要满足企业加强成本管理的要求。对于同时生产几种产品而且每种产品又分多种规格时，应以每种产品作为成本计算对象，采用品种法核算产品成本，然后来用系数法核算品种内不同规格产品的成本。对于生产主要产品又兼生产少量副产品的企业，应以主要产品作为成本计算对象，同时把其他副产品统归为一类作为一个成本计算对象，再用适当的方法计算产品成本。如果副产品数量较多，也可以每种副产品作为一个成本计算对象。对于同时生产一两种产品的企业，应以每种产品作为成本计算对象，分别计算产品成本。
3.2选择适当的费用分配标准
对不同的共同费用应采用不同的分配标准，具体而言，一是合理。就所选择的分配标准与所分配费用的多少有比较密切的联系；二是简便。作为分配标准的资料易于取得，计算比较方便。如，动力费一般与机器工作的时间有关，应采用机器工时作为分配标准。辅助材料一般与产品所耗原材科重量、体积等发生联系，应按产品重量或体积作为分配标准。制造费用可采用生产工时，也可采用工资标准进行分配。
3.3加强成本核算的基础工作 做好成本核算的基础工作，包括：建立和健全成本核算的原始凭证和记录、合理的凭证传递流程；制定工时、材料的消耗定额，加强定额管理；建立材料物资的计量、验收、领发、盘存制度；制定内部结算价格和内部结算制度。
3.4科学选择成本计算方法
生产费用在完工产品和月末在产品之间进行分配的方法很多，如何选用，则取决于企业的生产特点和在产品的具体情况，不能脱离企业实际而盲目地选择哪一种。当各月在产品数量很少，月末在产品成本计算与否对完工产品影响不大时，可以不计算月末在产品成本。当各月末在产品数量较多，且数量变化较大，但材料费用在产品成本中所占比重较大时，为了简化手续，月末在产品成本可只计算直接材料一项；如果企业各项消耗定额或费用定额比较准确、稳定，而是各月末在产品变化不大时，可按定额成本法或定额比例法计算月末在产品成本；如果月末在产品较多且数量变化较大时，也可以用产量法计算完工产品和月末在产品成本。
3.5强化对成本核算不实的检查
企业成本核算不实的情况较多，也比较复杂。这就要求企业有关人员在了解有关政策、行业规定及成本核算的方法的基础上，了解、掌握成本核算不实的检查方法，及时发现企业虚假降低成本的行为。一是经验判断法。根据企业经济效益的不正常及不符合规律的变化，来判断企业是否有成本核算不实的问题。如,将在制品资金占用与成本核算方法对生产工艺安排进行分析，如果账面的占用超过生产周期的实际需要，可能有在制品成本多留问题；二是核对耗材法。核对相联的账表、账证，从中发现差异，来确定生产成本核算不实的问题。如,通过对材料明细账出库数与材料费用分配表的实际分配额相核对，如果前者大于后者为多耗少摊；通过对保管员的出库单与材料明细账的出库数相核对，如果前者大于后者为多耗少报；三是摊提标准法。根据规定科目的核算内容、各种摊销和提取比例及成本核算办法，检查各项经济业务的办理是否符合要求，来确定成本核算是否真实。如,预提费用账户贷方发生额，对原始凭证核对的内容和标准进行复算，然后根据借方发生额，检查是否与实际支出的内容相一致。检查时应注意，年末预提费用出现的贷方余额是否冲减生产成本，要定期进行对照检查；四是费用验算法。用企业的各项费用结转方法和成本核算方法，对该企业成本核算过程进行重新计算，从中检查有无成本核算不实的问题。如,通过材料成本差异分配表与材料成本差异明细账的贷方发生额对照，审查其中使用的差异及差异额的分配是否按规定的公式和方法进行计算，并对原来计算进行必要的费用验算，查看其分配是否正确，计算有无差错。 外文文献原文2：
Enterprise Costing Management 1.Iues raised Currently, nearly 10 million SMEs in China , accounting for 99 % of the total number of enterprises , industrial output value and profits and taxes it provides 60% and 40% of the national total , respectively , and provides about 75% of urban employment opportunities , and below the county became the main source of revenue.Visible , SMEs are an important part of the national economy , economic development and social stability plays an important role .According to reports, China\'s SMEs out of nearly five years was 70% , small and medium industrial enterprises in about 30 % of the lo, the reason , a considerable part of the busine is due to reasons of cost accounting caused .Knowing this end papers , research costing the problems of SMEs to explore the improvement of measures to promote the reform and development of SMEs , is currently the accounting profeion need to think and solve problems.2.Current Problems costing SMEs 2.1Costing program unscientific Under the existing cost accounting procedures , auxiliary production department will allocate the cost of its occurrence to aign a product to go through twice , using two different allocation criteria ( to pre a certain standard of basic production department , and then another standard of knot each product ) , which is bound to make each product allocated auxiliary production costs incurred serious departure with how the product actually benefit .2.2Objects are not standardized costing From the enterprise perspective, production and sales of the product cost can be measured in order for the future , which match their income than the cost must be correctly identified object , which is the production of any tangible products busine are neceary.Determine the cost object is to calculate what the cost to solve , the problem of who should bear the cost .However, some SMEs see on this iue is not important , they are costing , whether the product produced many varieties and specifications , all pre a cost object accounting costs , regardle of the results of each product must be consumed labor charge the difference between how much material costs , the unit cost of the product but had calculated the same , but the sales prices of various products is not the same, so the calculated gain or lo is not true .2.3Standard inappropriate allocation of costs Enterprises in the production proce, for common expenses cost should be allocated the choice of appropriate standards , reasonably included at cost object creation costing list.However, some small producers no matter what the cost allocation , all with wages as a standard , but in fact these are not common costs and workers\' wages.2.4Product Costing inaccurate Some small and medium enterprises , regardle of how many products , are not counted in the current production cost of all production costs, the entire burden of the finished product by the end of the month in the calculation of product cost does not matter.This will inevitably result in the end when the production cost of the product in larger quantities when the current period of the burden all by the finished product , you will have inflated the cost of the finished product .And when the end of the small number of products , because of the large number of finished products , finished products will cost low cost caused by man untrue .3.Several measures to improve the existing costing SMEs At this stage, China has formed a number of advanced cost accounting experience , such as mode of Handan Iron and Steel , Wuhan Iron and patterns , these experiences are worthy of advanced study and research to SMEs .In the advanced experience , based on the combination of small businees costing reality , put forward the following measures: 3.1Specification to determine costing object Enterprises regardle of size, different products , production proce and regulatory requirements on different objects in the determination of cost , should follow the following principles: it is neceary to adapt to the characteristics of the production technology and production organization , but also to meet the enterprises to strengthen cost management requirements.For simultaneous production of several products and each product has a variety of specifications when points should be calculated for each product as a cost object , product cost accounting method adopted varieties , and then to account for the cost of the varieties of products with different specifications coefficient method .For the production of the main products and by-products and the production of a small busine should be calculated as the cost of the main products target , while the other by-products claified as a cla computing systems as a cost object , then the appropriate method to calculate product costs.If large quantities byproducts , byproduct can also be used as a cost for each object .While the production of one or two products for the enterprise, each product shall be calculated as the cost object , calculate product costs.3.2Select the appropriate cost allocation criteria Different common costs should be allocated using different criteria , in particular, one is reasonable.On the allocation criteria selected and the cost allocation of a little more closely linked ; second is simple.As the information is easy to obtain allocation criteria to calculate more convenient.For example, power costs generally aociated with work related to the time machine , machine hours should be used as the allocation criteria .Auxiliary materials are generally consumed raw materials and product families weight, volume , etc.contact occurs , weight or volume of the product should be used as allocation criteria .Manufacturing costs can be produced working hours, wages may also be allocated .3.3Strengthen the basic work costing Good cost accounting basis , including : establishing and perfecting costing original documents and records , reasonable evidence transfer procees ; develop the consumption of fixed working hours, materials strengthen quota management ; establish metering material supplies , acceptance, collar hair, inventory system ; develop internal settlement price and the internal settlement system .3.4Scientific select costing method Production costs a lot , how to choose the method of the finished product and the product distribution between the end of the production depends on the specific circumstances and characteristics of the product, not from the actual busine blindly choose which one .When the number of products each month at little or not at the end of the product costing little effect on the finished product , you can not calculate the cost of the end product .When each end of the product in larger quantities , and the large number of changes , but a larger proportion of the cost of materials when the product cost , in order to simplify procedures, the end product can be calculated only direct material cost one ; If the consumption enterprises fixed or fixed costs more accurate and stable , but at the end of each little change in the product , the product cost can be calculated at the end of the fixed cost or a fixed proportion method ; If the end of the month and the number of large changes in the product is large, you can calculation of finished products and product costs by the end of the production method .3.5Strengthen inspection costing untrue Enterprise false cases costing more , but also more complex.This requires understanding of the person concerned on the basis of relevant policies , industry regulations and cost accounting methods, to understand , to grasp costing no real way to check the timely detection of false corporate cost reduction actions.One experienced judgment method.According to economic efficiency of enterprises is not normal and does not comply with the law changes, to determine whether a company has no real cost accounting problems.For example, the funds used in products costing method and arrangement for analysis of the production proce , if the carrying amount exceeds the actual occupancy needs of the production cycle , there may be a problem in the product cost to stay .Second, check the supplies method.Aociated checking account statement , account card , and found the difference to determine the production cost accounting is not real problems.For example, a breakdown of the material by the actual number of libraries and material expenses quota allocation table with check , if the former than the latter is more consumption of le amortization ; through the keeper \'s storehouse and materials breakdown of the number of phases of the library check if the former than the latter is more consumption underreporting .Third, the standard method of amortization .According to the provisions of accounting content subjects , amortization and extraction of various proportions and costing methods, checking whether the handling of the economy to meet the requirements of busine , costing to determine whether it is true .For example, accrued expenses account credit amount , check the contents of the original documents and standards for re- count , and then based on the amount of debit , check whether the content is consistent with actual expenditures.Checks should be noted that the credit balance at the end accruals are offset against the cost of production appear to be regularly checked against .Fourth expense experience algorithm.Enterprise carried forward method of the fees and cost accounting methods , costing the busine proce re-calculated , which checks whether the real problem is not costing .For example, differences in material cost allocation table with a breakdown of the credit cost differences occur by the amount of material control , which examine the use and distribution of the differences are differences in the amount prescribed formulas and methods of calculation , and the original calculation of the cost of the neceary checking, see its allocation is correct, whether the error is calculated .
