Modern cost accounting in business management application

Abstract: With China's rapid economic development, cost accounting is changing the traditional cost accounting has many problems, improve the level of cost accounting, cost accounting must complete theoretical system; suitable for China to implement effective cost-accounting methods; efforts achieve cost computerized accounting, cost accounting to further improve the organization.

Keywords: traditional modern cost accounting cost accounting of the modern enterprise business management

First, the modern cost accounting concepts and their functions

1.1 The concept of modern cost accounting
Modern cost accounting cost accounting in the traditional theory on the basis of inheritance and evolved it to the current cost basis, in line with current conditions of economic operation and it can with the economic environment changes, reflect the changes in asset values, highly the decision-making related, so the balance sheet in the financial accounting system, the position statements have been consolidated and strengthened, but also to improve the accounting information in economic information system status.

Modern cost accounting cost accounting and production management of direct binding, it is the use of special management techniques and methods, money as the main units of production and management process to predict the cost of labor, decision making, planning, control, accounting, analysis and assessment of a range of value-based management activities.

1.2 The functions of a modern cost accounting
The main function of modern cost accounting is the cost projections, cost decision, cost planning, cost control, cost accounting, cost analysis and cost assessment. The cost of decision-making is an important part of cost accounting, cost accounting in the living center. Cost estimate is the cost of decision-making premise, the cost is the cost plan is based on decision-making, cost control is to achieve the set goals to ensure that the cost of decision-making, cost accounting is the cost of making the target is to achieve the final inspection, cost analysis and cost assessment is to achieve the policy objectives cost-effective means of modern cost accounting function in the final analysis is a behavioral function.


Second, the modern cost accounting in business management in specific applications

As electronic technology used in industry to form a highly computerized, highly automated production, the formation of a new manufacturing environment in the new manufacturing environment, companies must have a corresponding modern cost accounting techniques. The development of modern cost accounting adapted to the enterprise management needs, and promoting economic development. specifically from the following aspects of modern cost accounting in business management in the application of specific analysis.

2.1 in the enterprise application of high-level decision management
Modern cost accounting to effectively serve the enterprise practice management, timely export-oriented diversification as the main information and the corresponding analysis of research data for senior leaders in the right direction for strategic thinking has played a "catalyst" role , so that they can accordingly vision of the enterprise inside and outside environmental conditions and comprehensive perspective, learn about competitors' strengths and weaknesses and future trends of combat readiness; and understand existing and potential customers current needs and future prospects , and thus insight into the possible long period of time in the future to capture opportunities and challenges.

2.2 in the enterprise cost management application
Cost level as the embodiment of quality enterprise management, cost management is the management that an integral part of how strategic cost accounting theory and methods used in the correct strategy for the introduction of cost accounting and management is the management level of China's enterprises to improve an important step . procurement cost accounting that includes not only the general sense of the procurement costs, but also with low quality, low reliability, and non-ideal transport conditions associated costs, so the cost of management should not only consider the purchase price, while procurement of raw materials should also take into account the quality, reliability and timeliness of delivery and other factors, to determine the cost of covering this more comprehensive, more practical and reliable data available. Following the imputation of the cost of procurement process work, you should analyze each part of the value chain operations and procurement costs of the relationship between job-based, according to the causal relationship between the cost allocated to the purchase of products should bear the cost, which makes products related costs greatly increased. Links to free download http://www.hi138.com 2.3 in the enterprise application management market positioning
In the cost accounting system, first consider the positioning of products in the market, first consider the type of product positioning; second is to consider product positioning in the industry in the production stage, the successful implementation of strategic cost accounting systems need high-quality economic based on information and attention to gather some information: such as product quantity, quality, consumption, cost and organization of production and other information, financial information, sales information to obtain information, according to internal and external market environment of limited resources, for several different conditions obtained under the alternative policy objectives. combined with extensive knowledge and experience of the manager's qualitative analysis, 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 throughout the enterprise network formed between the criss-cross the clear responsibility of various departments, to avoid occurrence of unnecessary costs and avoid unnecessary production processes.

2.4 Enterprise service management application
The purpose of the implementation of modern cost accounting that is to reduce the total cost, the cost in management. Mainly from the appropriate quality control, network layout control, perfect after-sales service to improve several aspects.

First, the appropriate level of product quality control, mainly to correctly handle the relationship between quality and cost, and strive to achieve the appropriate quality and the best combination of low cost end, should focus on quality and cost control; Secondly, we must pay attention to the strategic cost accounting point of view to strengthen the quality of economic analysis on a regular basis to the household survey, information is then fed back to the cost accounting department for analysis, so you can optimize the allocation of the cost of quality, effective reduction of sunk costs. sales phase of cost accounting system can be network configuration and further rationalization of the layout can be achieved; Finally, the perfect after-sales service of products for corporate stability and attract customers source and establish a good image to promote sales have a significant role.

In short, the modern cost accounting allows companies to adapt and deal with it the dynamic between the environment and the mutual promotion and mutual restraint of the dialectical relationship between unity, to promote an integrated enterprise, local interests are subordinate to the overall interests, the interests of serving the current long-term interests, and efforts to change their own situation, to reduce the adverse environmental impact of business, in order to better achieve business goals and development strategies.

Thus, the modern cost accounting to follow the economic development and production environment, market environment, management arising from changes in the environment, it is the development of traditional cost accounting, it has a different theoretical basis and measurement model in the new manufacturing environment , companies must have a corresponding modern cost accounting techniques. modern cost accounting cost accounting to break the traditional limitations of the cost of research at the micro level, while the overall strategic focus to the broader area, thus help companies correctly predict the cost, decision-making, the correct choice of business strategy, and improving overall economic efficiency.


References:
[1] Wang Xiangyao, <<modern cost accounting>> Zhejiang People's Publishing House .2004.9.13 (3).

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