On the emergence and development of cost accounting

Abstract: The emergence and development of Cost Accounting was reviewed, from the Cost Accounting function in the current perspective of the enterprise to develop stage-based, cost-accounting functions of the role of general comments made.

Keywords: Cost Accounting; production; development

First, the production Cost Accounting
Cost Accounting, with the formation of the commodity economy generated. Production costs resulting from the capitalist period of simple cooperation and manufacturing industry, improve the capitalist machine in the industrial production stage. With the simple coordination of the development of capitalism, caused a handicraft workshop production, when combined with the performance of a variety of labor productivity of capital. With the development of productive forces and production relations of sound, production management of the new requirements, the capitalists in order to obtain more surplus value, on the production process more attention to consumption and expenditure account, so the production cost accounting on the agenda.

Second, the development of cost accounting
Cost accounting is the development of commodity economy with the development of .20 century U.S. and Western countries, the implementation of Taylor's system, many enterprises, not only promoted the development of production, but also promoted the development of management and cost accounting, resulting in cost control and analysis for the standard cost method, the cost accounting functions from the cost and then extended to cost control and analysis. World War II, the rapid development of science and Technology, productivity improved rapidly, rising production and management capacity, the market increasingly competitive, prompting COST ACCOUNTING not only to plan carefully, but also to reduce product costs and their suggestions.

Third, the stage of the development of cost accounting
The first phase (1880-1920): the original cost accounting
Original cost accounting, originated in Britain, at that time that cost accounting is a system of pooling the cost of production is mainly used to calculate and determine production costs and marketing costs. During this period, British scientists have designed the accounting costs orders cost calculations and the method step by step (at the time only by the scope of application of industrial enterprises), then transfer to the United States and other countries.

The second phase (1921-1950): modern cost accounting
Modern cost accounting, mainly the United States have proposed a standard accounting cost accounting system, in the original cost basis of the accumulation of increased "management cost control and analysis" of the new functions. In this case, the cost accounting to Not only is the calculation and determination of production costs and marketing costs, but also the cost of pre-developed standards, and according to the daily cost control and regular cost analysis. is precisely because of cost accounting management functions expanded, so the scope of application from the original industrial enterprises to expand into commercial enterprises, utilities, and other service industries.

The third phase (1951 onwards): Modern Cost Accounting
Today, the definition of the cost of the product cost is no longer confined to areas such as the American Accounting Association and the Standards Committee to be defined cost: cost is paid for certain purposes (or possibly pay) determined by the value of monetary sacrifice. From this broad definition, the cost of the extension in addition to the concept of product cost and content, it can include: labor costs, engineering costs, development costs, capital cost, capital cost, quality, costs, environmental costs and so on.

In addition to the cost management of different purposes, the formation of the different needs for cost information, so that the cost of a wide variety of combinations. While in it is the deepening awareness. So, target costs, controllable costs, liability costs, associated costs, to avoid the cost of the cost of other new concepts emerging continuously, forming a wide range of cost concept system.

Fourth, cost accounting, content, features and functions
1, the contents of cost accounting
Modern cost accounting cost accounting broaden the traditional connotation and extension, it covers wide-ranging, the current consensus of the accounting profession of view, the basic elements of modern cost accounting are: cost prediction, cost decision, cost planning, cost control, cost accounting, cost analysis, cost assessment, the cost of inspection. reposted elsewhere in the Research Papers Download http://www.hi138.com 2, the characteristics of cost accounting
(1) Calculate the cost of the product.

(2) contribute to enterprise resource planning and more effective control of use.

Business arrangements, using the above resources, production and operation must be based on the task to plan the investment of resources, these resources are put into use, and measure the efficiency and effectiveness of after use, which businesses need to carefully observe and analyze the surrounding environment and internal situation to fully grasp the correct information and complete the information system is to develop cost plan. while improving the quality of enterprises, improve the business environment is an important cost plan to improve conditions for business. to improve the quality and improve the environment, we must deepen the reform, according to a market economy requirements, in accordance with all aspects of production and project management as well as by the production period of operation, respectively, to develop all aspects of production and operation costs and stage of the budget and cost planning, cost planning system composed of organic.

3, the functions of cost accounting
Cost accounting functions, with the social and economic development and improvement of management level is constantly expanding.

(1) reflect the functions: first, the most basic functions. Reflect on the production and operation functions that occur during all-consuming, the use of special accounting method measurement, recording, collection, distribution, aggregation, calculated for each cost object Total costs and unit costs. More simply, this function is to carry out the calculation of the actual cost, the production and management process accurately reflected the actual consumption to achieve the purpose of accumulating costs and the accumulation of cost data used reflect their actual production cost and compensation value, and thereby determine the effect of bad business.

(2) plan and budget functions. All the goods and products including cost planning, the main product unit cost of planning and production cost estimate.

(3) control functions include: pre-production cost control and cost control put into operation.

(4) analysis, the evaluation function. Carrying amounts adjusted to ensure the authenticity of materials and supplies inventory, ensuring the cost of materials and other expenses more accurately.

(5) Fixed management functions. Scale production Technology is organized in a certain conditions, the human, financial and material consumption and the number of required occupancy standards. Scientific and advanced fixed, is to predict the cost of products, accounting, control and assessment basis. and cost accounting related to the consumption of fixed, including: fixed working hours, production scale, materials, fuel, power, tools and other fixed consumption, related costs such as manufacturing cost of the fixed budget. as the development of consumption of fixed enterprises should grasp the production cost of the standard occurred. However, due to consumption of fixed cost management services for different purposes, can be expressed as different levels of consumption. When the cost of business plan preparation, is based on the average consumption level of the planning period set by quota; When the actual cost of the allocation of fixed standards, based on current consumption levels to reflect the scale based on measured; when the company expected profits to achieve cost control, is based on profit of enterprises is expected to reach the level of consumption as a measure of the scale. scale development, in order to maintain its scientific and advanced, it must be based on the development of production Technology, labor productivity, the constant revision, to make it as cost management and accounting provide an objective basis.


References:
[1] Liu Jianmin, Hu Haikun. On the new economic environment, cost accounting functions. Environmental Biology of Hunan Vocational College of Technology [J] .2003, p. 2.

[2] Xing Qiliang. New environment the development of cost accounting. Henan Business College [J]. 2005, p. 6.

[3] Zhengfeng Wang. Cost accounting teaching. Shandong Institute of Commerce and Technology [J] .2005, p. 6.

[4] Ju Xiaojie. The effective implementation of internal accounting supervision system of that idea [J] .2003, p. 3.

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