According to recruiters, cost accounting generally has the following basic requirements: accounting major, college degree or above; At least 3 years experience in cost accounting in manufacturing enterprises, experience in export tax rebate is preferred; Proficient in using Excel and related financial software. With these hardware, the next step is to examine the soft ability of candidates. General accounting, dealing with industry and commerce, taxation, finance, etc. These external personnel relations are relatively simple and easy to handle; Cost accounting should deal with all grass-roots units within the enterprise, confirm, measure, record and track all aspects of accounting information and data, communicate with people in procurement, production, storage, sales and scientific research, and even provide decision-making basis and production and operation data for decision makers through processing, analysis and summary of business activities. If the applicant lacks excellent communication and coordination skills, he will be difficult to be competent for the job.
With the concept of cost deeply rooted in people's hearts, industries that did not pay attention to cost control in the past, such as hospitals, computer manufacturers, airlines, etc. Put some energy into cost control. Therefore, cost accounting has become an indispensable talent for enterprises.
The main duties of budget accounting are: to assist in the preparation of budget plan, capital plan, budget audit analysis and tax planning according to the company's development plan and annual business plan.
Budget accounting needs to grasp the overall situation, be familiar with the parts and observe the details.
In China, budget accounting was originally a professional accountant who accounted for and supervised the process and results of budget fund movement of governments, administrative units and institutions at all levels. But now it has been introduced by enterprises, and it has become a means to optimize the financial structure, improve the utilization rate of funds and reduce the overall cost.
Budget accounting plays a very important role in enterprises: for example, this year's hospitality is 60 thousand, and next year's budget and finance will be 80 thousand. But in June 165438+ 10, I spent 55,000 yuan. What should I do with the remaining 25,000 yuan? It must be spent by the end of the year. Why? If you don't spend it, next year's budget will definitely be reduced. "Therefore, grabbing indicators at the beginning of the year and spending money at the end of the year, the budget not only failed to achieve the purpose of controlling expenses, but became an important reason for inducing cost inflation." Budget accounting needs to change from reporting "results" to reporting "processes" and from "referees" to "athletes". Therefore, budget accounting should not only set the process of spending money, but also set the expected results in the budget, and then make a commitment before making an evaluation. "It is not to evaluate whether you should drink Moutai, but to evaluate the results after drinking it."
Therefore, budget accounting should not only know the whole financial knowledge like the back of his hand, but also understand the internal operation of the enterprise and the functions of different departments.
The main duties of tax accounting are: responsible for applying for issuing VAT invoices, issuing common law invoices and filing tax returns (income tax, personal income tax, value-added tax, etc.). ).
Tax accounting needs to master a variety of skills and knowledge.
Recently, various accounting firms are recruiting heavily, and tax accounting has become a hot post. In fact, accounting firms need more tax planning. To put it simply, the basic function of tax accounting is to calculate tax correctly in accordance with the provisions of the tax law, so as to be accurate; Pay taxes within the time limit stipulated in the tax law, so as not to delay or occupy them and pay them to the treasury quickly. Most enterprises only need tax accounting, and tax planning can be done by consulting companies.
From a practical point of view, the recruitment requirements of tax accounting are not high. Most employers require tax accounting to have a bachelor's degree in taxation, accounting or related majors, more than 3 years of tax declaration work experience in enterprises, and be familiar with tax law and related business processes. Tax accounting is an accounting system for tax planning, tax accounting and tax declaration. The main task of enterprise tax accounting is to be responsible for accounting and declaration. Nevertheless, tax accounting should not only understand information technology, but also have modern enterprise management knowledge, and be proficient in accounting knowledge and tax knowledge. Therefore, the salary of tax agents is obviously higher than that of similar accountants, and the monthly salary of people with several years of experience can quickly exceed 5000 yuan.
It is understood that taxes can be divided into income tax, circulation tax, property tax and behavior tax. Tax accounting can be divided into income tax accounting, turnover tax accounting and property tax accounting. Due to the different tax environment faced by each enterprise, enterprises may be biased towards one aspect when recruiting tax agents. In addition, because income tax is the biggest tax burden of enterprises, the demand and salary of tax accounting in this branch are higher than those in other branches.
In fact, according to the post, we can continue to divide it down, such as: salary accounting, mobile accounting, asset accounting, accounting statements, income accounting, inventory accounting ... According to the industry, there are many classifications of accounting: small business accounting, financial enterprise accounting, real estate construction enterprise accounting, coal industry accounting, news publishing industry accounting, trust business accounting, medical accounting, insurance intermediary company accounting, government and public institutions accounting.
The key to break through the bottleneck of low salary is to intervene in management, so that the cold data calculated by society can become the basis of company management. Taking traditional bookkeeping accounting as management accounting, accountants will gain a broader development space and make a difference in enterprise management. There will naturally be a great increase in wages.