I. Selection of accounting methods Small and medium-sized enterprises generally refer to enterprises with small assets, the same production process, product structure and raw materials used, and relatively streamlined management personnel (less financial personnel). The management structure is usually a vertical management system. Small and medium-sized enterprises play an indispensable role in the economic structure chain because of their large number. With the advent of the era of global economic integration, the number of people with advanced technology who set up emerging scientific and technological enterprises will continue to increase. Due to the bottleneck of financial resources, material resources and manpower, the basic systems such as internal management level, financial decision-making ability, cost accounting system and financial control system of small and medium-sized enterprises are generally incomplete, which leads to weak accounting basic work and inaccurate accounting information data collection. In the production process, the specific performance is as follows: ① there is no full-time cost accounting personnel; ② The auxiliary accounting department has no independent accounting; ③ The division of workshop logistics is not obvious, and the delivery procedures are not perfect, which leads to data distortion; (4) workshop production management personnel and administrative personnel do not distinguish. These characteristics of small and medium-sized enterprises determine that they should simplify the cost accounting method so that it can meet the needs of their management; At the same time, it also determines that most of them use the actual cost method, and will not use the standard cost method or other cost accounting methods. Second, the management mode of small and medium-sized enterprises determines that they should use simple cost accounting methods. No matter what type of products they produce or what management standards, the ultimate goal of small and medium-sized enterprises is to calculate the product cost according to the product variety. Calculate cost according to product variety is that most basic requirement of product cost calculation, and the variety method is the most basic cost calculation method. If necessary or required by management, the batch method can also be used. At the same time, because small enterprises generally don't raise funds or borrow a small amount, they generally don't submit statements to financial institutions, but only submit tax statements to the tax authorities. What they implement is not the Accounting System for Enterprises or the Accounting System for Small Enterprises in a strict sense, but a simple accounting policy that meets the requirements of the tax law, so as not to violate the provisions of the tax law and avoid being suspected of tax evasion. Iii. Basic account setting and cost accounting ideas1.Instead of setting up two major accounts, namely basic production cost and auxiliary production cost, we will combine them into one production cost account, and instead of setting up subsidiary accounts according to products, we will directly set up several secondary subsidiary accounts, such as raw materials, wages and salaries, power expenses and manufacturing expenses, to collect major expenses. Because the business scope of small and medium-sized enterprises is relatively small, the process, product structure and raw materials consumed in the production of products are basically the same. Except for the main raw materials that can be attributed to specific products, other items should not be attributed to a specific product. In fact, the products lose their authenticity after accounting. However, when there is a big difference between the raw materials used and the products produced, and the principle of importance is achieved, a separate account can often be set up for a single product; It can also be replaced by a cost accounting table without setting it. 2. The scope of raw materials, under the premise of meeting the production needs, only a few products with a large proportion are used as raw materials, and non-main raw materials are entered into the cost in advance, which can not only reduce the workload, but also conform to the principle of importance of accounting principles. Dispose of the unused raw materials collected by the production workshop at the end of the month as appropriate: if the value is low, it can be classified as the current month; If the value is higher, the cost shall be calculated according to the actual practical part. 3. For small and medium-sized enterprises, the workshop division is not obvious or obvious but the transfer procedures are incomplete, so it is difficult to set up detailed accounts according to the workshop, so they have to directly set up several secondary detailed accounts such as machine materials, repair costs and depreciation to collect the workshop expenses. At the same time, because the managers of small and medium-sized enterprises participate in production management, it is impossible to determine whether the travel expenses and office expenses incurred by the managers are workshop expenses or office expenses, and they are often directly attributed to office expenses and directly recorded in management expenses. Manufacturing expenses are not allocated first at the end of the month, but are often allocated uniformly between the sold products and the inventory products after being transferred to the production cost account. 4. Waste losses are only handled in management, and cost accounting is not done separately. Enterprises generally calculate the production quantity according to the inventory consumption and the sold quantity plus the finished products in inventory. 5. If it is necessary in management or production technology, set up self-made semi-finished products. Otherwise, it is not set. 6. Set up a low-value consumable account or not set up a detailed account directly recorded in manufacturing expenses-machine materials or repair expenses, and at the same time, audit the equipment for management needs, and adopt the one-time amortization method, which will be distributed at the same time. 7. With regard to the depreciation of fixed assets, it can be calculated according to the fixed number of years stipulated in the tax law, which can save the trouble of tax adjustment and grasp the tax amount in time. If there is no clear provision in the tax law, depreciation accounting should be carried out according to the general requirements of the tax law. 8. periodic inventory system is generally used for the inventory with a small proportion and a large quantity in the product composition, and the actual monthly consumption is calculated by the storage consumption. Iv. Daily accounting work and acquisition of cost data (I) Collection of daily cost data1.Daily cost calculation is inseparable from the delivery, collection and sorting of documents such as warehouses and workshops, which requires enterprises to have at least corresponding management systems. Such as warehouse management system, production management system, etc. 2. All kinds of records in the production process: raw material receipt, production plan notice, product production requisition, finished or semi-finished goods receipt and other documents and materials should be handed over to the accounting department in time. 3. Daily production-related expenses are classified as production costs or manufacturing expenses. (2) Depreciation shall be accrued at the end of the month1.The manufacturing expenses shall be carried forward to the production costs. 2. Obtain the monthly report of raw materials warehouse, first compare whether there is any discrepancy between the raw materials that have been entered into the financial account and the purchased quantity reported by the warehouse, and if there is any invoice, it should be valued and recorded. Generally, the weighted average method is adopted for raw material delivery. 3. Obtain salary-related information and accrue salary and welfare expenses. 4. The relevant departments of the production workshop provide the cost sharing of each process in terms of product quantity and completion degree. V. Principles and methods of cost allocation1.The allocation method should conform to the production characteristics and technological process of the enterprise itself and reflect the principle of benefit. 2. Selection of distribution standards In principle, there is a certain correlation between the standards to be selected and the expenses to be distributed, and it is easy to obtain. 3. Can distinguish the beneficiary directly recorded, can't clearly distinguish according to a certain standard recorded. 4. Large expenses such as raw materials that can be directly attributed to a product should be directly attributed to the corresponding product. 5. Not all direct costs and expenses are allocated by the output value ratio method, that is, the output value of each product accounts for the proportion of the total output value, and the output value of the product is calculated according to the equivalent output to participate in the distribution. VI. Advantages and disadvantages of simple cost accounting method1.Accounting is basically accurate, which can meet the needs of cost analysis and conform to the principle of importance of accounting, but it is not accurate enough. 2. The estimation of equivalent output of products is not accurate enough, which is also an inevitable problem in cost accounting. It can basically meet the needs of production and management decisions in small and medium-sized enterprises, and also basically meet the requirements of tax accounting. VII. Several Issues Related to Simple Cost Accounting1.The core of cost accounting is to master the production process and key operations of the enterprise, understand the latest production situation of the workshop, combine finance and business by compiling cost accounting statements at the end of the month, and analyze the reasons for monthly cost fluctuations in time to make a good material basis for decision-making. 2. Cost accounting is not only a matter of financial department, but also a matter of production management, procurement and sales departments. First, cost accounting needs the cooperation of production workshop, technical department, purchasing department, sales department and other departments; Second, whether the calculated cost is reasonable and valuable requires not only the continuous improvement of the financial department and the confirmation of time, but also the data and objective evaluation provided by the production and technology departments. It is sometimes difficult to find problems only by independent thinking of the financial department. 3. Cost accounting practice should be guided by cost accounting theory, but it is necessary to integrate theory with practice and break through the shackles of relevant theories, not limited to the framework of cost accounting theory. The best cost accounting and management system is the accounting system that is closest to the production process of enterprises, and the most scientific and reasonable cost accounting. Only in this way can we effectively serve production management and business decision-making, and each enterprise's production process has its own particularity. The management of a company has different management tasks at different stages. Therefore, under the premise of determining the overall thinking, the cost accounting system should have certain variability. The key is to solve the problems concerned by management under the guidance of cost theory and combine business and finance to serve enterprise management and decision-making.