1. Establish a reasonable cost accounting and expense confirmation control system.
Cost and expense accounting shall conform to the provisions of the unified national accounting standards system, reasonably collect and allocate materials, labor and indirect expenses in production and operation, and shall not arbitrarily change the recognition standards and measurement methods of costs, and shall not falsely list, over-list, eliminate or under-list costs and expenses.
2. Make the necessary consumption quota.
3 establish and improve the measurement, acceptance, requisition, inventory and product flow management system of materials.
4. Formulate the internal settlement price and settlement method.
5. Clarify the transfer process and management system of original records and vouchers related to cost accounting.
6. According to the production and operation characteristics and management requirements, choose a reasonable cost accounting method. Cost accounting methods generally include variety method, batch method and step method. The cost accounting method should be consistent in each period, and the change of cost accounting method should be effectively approved.
(D) Cost analysis and evaluation system
1. Cost analysis system. Use comparative analysis, ratio analysis, factor analysis, trend analysis and other analysis methods to carry out cost analysis, check the completion of cost budget, analyze the reasons for differences, and seek ways and methods to reduce costs.
2. Cost evaluation system. Assess, reward and punish the corresponding cost responsibility subject. Through the cost assessment, promote the responsibility center to control the production cost and various expenses reasonably. When evaluating the critical cost, we can comprehensively evaluate the implementation of the cost budget or expenditure standard of each responsibility center through indicators and methods such as target cost saving and target cost saving rate, so as to ensure the fairness and rationality of performance evaluation. Cost assessment mainly includes formulating and revising cost budget, determining cost assessment indicators, and analyzing and evaluating performance.
3. Cost supervision and inspection system. Clarify the responsibilities and powers of supervisors and inspectors, and carry out regular and irregular inspections.
Strengthen the supervision and inspection of costs and expenses, formulate a system, clarify the responsibilities and powers of supervision and inspection personnel, and carry out inspections regularly and irregularly. The contents of the inspection include:
1. Post and personnel settings related to cost and expense business;
2. The implementation of the cost authorization and approval system;
3. The implementation of the cost budget system;
4. Implementation of cost accounting system.
Third, the specific cost management system
(A) the original record system
The original record is a written document for an enterprise to record the occurrence of economic business when it occurs, and it is the basis of cost management. If the original records are inaccurate and incorrect, it will not truly reflect the consumption in the process of production and operation, and the calculation of costs and expenses will inevitably be distorted. It is impossible to forecast, make decisions, plan, control, supervise and analyze the cost. Therefore, enterprises must seriously formulate an original record system that is not only in line with production characteristics and management requirements, but also concise and applicable, so that the calculation of costs and expenses is true and reliable.
1. Equipment use record (reflecting equipment delivery, startup and operation, maintenance, accidents and failures, etc.). )
2. Materials and material consumption records (reflecting the receipt, use and return of materials, etc.). )
3. Labor records, work records (reflecting the number of employees, attendance, output, etc. )
4. Product production records (reflected in the transfer of products and semi-finished products, product warehousing, etc. )
(2) Measurement and acceptance system
In the process of enterprise production and operation, the investment and purchase of all kinds of property and materials must be accurately measured and accepted. It can be said that the measurement and acceptance of property and materials is the premise of correctly calculating the product cost and various expenses. Enterprises must establish and improve the measurement and acceptance system.
1. According to the natural properties of various materials and consumable materials, equip necessary measuring instruments and establish relevant systems for their use, maintenance and calibration.
2. Strictly implement the procedures for receiving, sending and handing over all kinds of materials, and establish corresponding systems.
(3) Internal settlement price system
In the process of enterprise production and operation, internal units often provide products, semi-finished products and services. For example, the material supply department provides materials to various production units; The previous processing step transfers the produced semi-finished products to the next processing step to continue processing; Repair and transportation departments provide repair or transportation services to other units; The Ministry of Energy will provide various energy sources such as water, electricity and atmosphere to others. In this way, it is necessary to choose a set of settlement prices as the basis for internal (inter-departmental) settlement of enterprises. Determining a reasonable internal settlement price is the basis for correctly evaluating the work effect of various units and departments within an enterprise.
1. Internal settlement price of finished products
2. Internal settlement price of semi-finished products
3. Internal settlement of labor services
4. The internal settlement price of various energy sources such as water, electricity and atmosphere.
(D) Consumption quota system
Quota refers to the standard of using people and property under normal production conditions. Advanced and reasonable quota provides a basis for timely controlling the consumption of various materials, working hours, power and expenses, and is also the standard for making cost plans.
1. Material consumption quota, such as unit product consumption quota.
2. Labor quota, such as labor quota and working hour quota.
3. Cost quota (cost standard)
Such as manufacturing costs, management costs, financial costs, operating expenses, etc.
Another example is the travel expenses standard, salary standard, commuting fee (subsidy) standard, lunch fee (subsidy) standard, telephone fee (subsidy) standard and private car utility fee (subsidy) standard.
IV. Examples of Common Cost Management Systems
(1) Travel expenses management system
1. Inter-city transportation cost, 2. Accommodation, 3. Food subsidies, 4. Official and miscellaneous expenses, 5. Travel expenses for attending meetings, etc. 6. Travel expense reimbursement process.
1. Intercity transportation fee
(1) The business travelers take the means of transportation according to the prescribed level, and the inter-city transportation expenses will be reimbursed with the voucher. Failing to take the means of transportation according to the prescribed level, the overspent part shall take care of itself.
(2) The flight of business passengers should be strictly controlled. If the business trip is long, the business task is urgent or the comprehensive cost is lower than that of taking the train, they can only take the plane after the approval of the general manager.
(3) If you travel by train for more than 6 hours from 8: 00 p.m. on the same day to 7: 00 a.m. on the next day, or travel continuously for more than 12 hours, you can buy a berth ticket with the same seat. Those who meet the requirements and do not purchase berth tickets will be subsidized according to 80% of the actual hard seat fare. If you can take a soft berth and change it to a hard berth, you won't be subsidized.
(four) by plane, shuttle bus to and from the airport, civil aviation airport management and construction costs, air passenger personal accident insurance costs (limited to one per person) shall be reimbursed by proof.
2. Accommodation fee
(1) Business travelers should stay at the specified level, and the accommodation fee should be reimbursed with the voucher. Not in the prescribed level, the actual cost exceeds the upper limit of 50% (including 50%), and the personal burden is 20%; More than 50% of the upper limit shall be borne by individuals.
(2) Encourage employees to actively reduce the accommodation expenses for business trips, and the company will give subsidies according to 50% of the difference between the actual expenses and the standard lower limit.
Inter-city transportation and accommodation standards for business travelers
postal service
Passenger transport level.
Accommodation standard
train
Wheeled boat
Flying plane
First-class area
Secondary area
general manager
Cushioned car
second-class cabin
first-class cabin
Based on facts
Based on facts
Deputy general manager
Cushioned car
second-class cabin
economy class
300 yuan to 500 yuan.
200 yuan to 400 yuan.
Minister, senior professional title and above
Cushioned car
second-class cabin
economy class
150 yuan to 300 yuan
100 yuan to 200 yuan
Other personnel
Hard seat bus
third-class
economy class
100 yuan to 200 yuan
From 80 yuan to 150 yuan.
3. Food allowance
The food allowance for business travelers is determined according to the natural (calendar) days of business trips, with 50 yuan per person per day in Class I areas and 30 yuan per person per day in Class II areas.
4. Public and miscellaneous expenses
(1) The public and miscellaneous expenses of business travelers are fixed according to the natural (calendar) days of business trips, with 30 yuan per person per day in the first-class area and 20 yuan per person per day in the second-class area, which are used to subsidize local transportation, communication and other expenses.
(2) If the business travelers are provided with transportation free of charge by their units, reception units or other units, they shall truthfully declare and pay public and miscellaneous fees by half.
5. Travel expenses for attending meetings, etc.
(1) If the staff goes out to attend the meeting and arranges accommodation and miscellaneous expenses in a unified way, the meeting organizer will pay the accommodation, food allowance and miscellaneous expenses during the meeting according to the provisions of the meeting fee, and the accommodation, food allowance and miscellaneous expenses during the trip will be reimbursed according to the provisions of the travel expenses.
(2) If accommodation and meals are not uniformly arranged for small-scale investigation, research and discussion activities, the accommodation, food subsidies and public and miscellaneous expenses during the meeting and during the trip shall be reimbursed according to the provisions on travel expenses.
(3) Participants in the training are regarded as attending the meeting, and the training fees are included in the employee education funds.
6. Travel reimbursement process
(1) Travel approval
Before going on a business trip, the business traveler must fill out an "application form for business trip" and sign it after being reviewed by the department head. If you don't fill in the "Travel Application Form", you can't borrow travel expenses and reimburse expenses financially.
(2) Borrowing cost
1. If the travel expenses are expected to be 1000 yuan or less, individuals will pay in advance, but the company will not pay in advance.
2. If the travel expenses are expected to be more than 65,438+0,000 yuan, you can borrow the travel expenses from the company with the "Travel Application Form".
(3) Expense reimbursement
1. After returning to the company, the business travelers should fill in the "Business Travel Report Form" truthfully, and the department heads must sign a clear opinion on whether the business travelers have completed the business trip.
2. Scope of examination and approval: business personnel on business trip shall be signed by the person in charge of dispatching department for examination and approval; When the department head is on a business trip, it shall be reviewed and signed by the general manager of the company; Depending on the specific situation, responsibilities and consequences, the company leaders will instruct the dispatched personnel to deduct part of the travel expenses or not fully reimburse them; The implementation of reimbursement standards is verified by financial personnel, and finally submitted to the general manager of the company or the person in charge authorized by the general manager for review and signature, and then the reimbursement of travel expenses is completed in the finance department.
3. Business travelers must follow the principle of "unclear accounts before and not borrowing accounts after", and must settle the relevant reimbursement procedures within three days after returning to the company on business trip.
(B) Employee compensation management system
The connotation of salary
Salary belongs to the employee's labor remuneration, and the specific distribution methods include salary system, annual salary system, equity incentive, technical reward or sharing. Among them, the annual salary system, equity incentives, technical incentives or sharing objects are generally applicable to operators and core technicians.
The wage system of enterprises in China is mainly reflected in the total wage management. According to the Provisions on the Composition of Total Wages (OrderNo. National Bureau of Statistics 1, 1, 1990), total wages are the total labor remuneration paid directly by each unit to all employees of the unit in a certain period. It consists of the following six parts: 1. Hourly wages; 2. Piece rate; 3. Bonuses; 4. Allowances and subsidies; 5. overtime pay; 6. Wages paid under special circumstances.
Enterprises shall implement the wage policy stipulated by the state. Under the premise that the growth rate of total wages does not exceed the growth rate of economic benefits of enterprises and the actual average wage of employees does not exceed the growth rate of labor productivity of enterprises, enterprises can independently decide the internal wage distribution mode, including the distribution basis, distribution form and distribution standard of internal employees' wages. When the wage financial policy determined by the enterprise is inconsistent with the national tax collection and management policy, the enterprise should make tax adjustment. Generally speaking, when designing the internal compensation system, enterprises should comprehensively consider the living expenses, qualifications, ability differences, work value, work results and other factors of employees. For the distribution forms such as piece-rate salary, skill distribution, performance salary, capital distribution, intellectual reward and profit commission, and the salary distribution system such as performance salary, skill salary, post salary and structural salary, enterprises have the right to decide to adopt them according to their own conditions.
Salary management organization:
The highest institution of the company's salary management is the salary management committee, and the human resources department is responsible for the daily salary management.
Member of Remuneration Management Committee
Responsibilities of the remuneration Committee
(3) The main contents of the salary system (taking salary as an example, there are 9 items in total).
1. Personnel classification; 2. Composition of total wages; 3. Various social insurance and housing accumulation funds; 4. Calculation method of salary; 5. Pay wages for various holidays; 6. Salary payment procedures; 7. Wages in special periods; 8. Wage adjustment system; 9. Wage secrecy system.
1. Personnel classification:
According to the post or rank, people are clearly classified, so as to determine the salary calculation method of different people.
Rank and position correspondence table
grade
Corresponding position
1
general manager
2
Vice president and supervisor.
three
Assistant to the general manager and department manager
four
Deputy manager of each department
five
Assistant manager, supervisor and Commissioner, responsible for a module of the department.
six
Undertake the executor of a specific work project.
2. Composition of total wages:
In the wage system, it is necessary to make clear the composition of the total wage, so as to facilitate the operation and adjustment of wage calculation.
Total salary = basic salary+post allowance+performance bonus+overtime salary+various subsidies+seniority salary.
3. Various social insurance and housing accumulation funds:
According to the provisions of the Labor Law, the state develops social insurance, establishes a social insurance system and a social insurance fund, so that workers can get help and compensation in cases of old age, illness, work injury, unemployment and maternity. Since the 1990s, China has gradually established social security systems such as basic medical care, basic old-age care, unemployment and work-related injuries, and has been constantly improving them.
Enterprises must, in accordance with the Provisional Regulations on the Collection and Payment of Social Insurance Fees and the Regulations on Unemployment Insurance, and other relevant provisions, establish various social insurances for employees, and timely and fully pay various social insurance fees such as basic old-age pension, basic medical care, unemployment and work-related injuries. The part borne by the enterprise is directly included in the cost (expense); The part paid by individual employees shall be withheld and remitted by the enterprise from the wages payable by individual employees.
The Provisional Regulations on the Collection and Payment of Social Insurance Fees, the Regulations on Unemployment Insurance and the Regulations on the Management of Housing Provident Funds stipulate that enterprises must establish various social insurances and housing provident funds for their employees and pay the basic old-age insurance premiums, unemployment insurance premiums, basic medical insurance premiums, work-related injury insurance premiums, maternity insurance premiums and housing provident funds in full and on time.
According to the national regulations, the company pays basic old-age insurance, unemployment insurance, basic medical insurance, work-related injury insurance, maternity insurance and housing accumulation fund for employees according to the specified proportion based on the wages agreed in the labor contract.
4. Salary calculation method
(1) Defines the calculation method of basic salary.
Make clear how to calculate piece rate and hourly rate separately.
Clearly stipulate the unit wage standard for different people to process different workpieces;
Clearly stipulate the hourly wage standards for different personnel.
(2) Define the calculation methods or standards of post allowance, performance bonus, overtime pay, various subsidies and seniority pay.
5. Payment of wages under special circumstances (payment of wages on various holidays)
It is necessary to clarify the salary standards for maternity leave, marriage leave, nursing leave and funeral leave.
(1) Maternity leave: It shall be implemented according to relevant national regulations.
(2) Marriage leave: paid according to normal attendance.
(3) Nursing leave: (the spouse gives birth) does not enjoy the post skill allowance.
(4) Bereavement leave: paid according to normal attendance.
(5) Personal leave: employees are not paid during personal leave.
(6) Other leave: it shall be implemented in accordance with relevant national regulations or relevant company regulations.
6. Salary payment procedures
There should be clear procedures for the payment of wages, such as the source and reporting time of all original data such as attendance records, the reporting time of salary detailed calculation, the payment time and payment form, etc. Main system contents:
(1) Each business department shall submit the attendance records, output statistics, working hours statistics, performance appraisal and other specific information of each department or personnel to the Salary Management Department on a monthly basis;
(2) The salary management department (or authorized department) calculates the monthly salary of each employee or issues the salary quota to each department according to the specific situation of the month, and then makes a detailed calculation within each department;
(3) Review salary details step by step;
(4) After approval, the Finance Department will raise funds;
(5) Timely handle the actual payment (cash or bank card transfer) and withholding money of the Finance Department.
7. Wages in special periods
Clearly stipulate the probation period, probation period and other special period wages.
8. Wage adjustment system
9. Wage secrecy system