On the cost of the computerized accounting

With the continuous development of science and technology, financial and accounting
methods and models are constantly developing and changing, the traditional cost
accounting cannot adapt to the modern enterprise management mode, cost accounting
in modern business management applications have more and more widely, its role has
become increasingly important to achieve cost accounting computerization is the
inevitable trend of modern business.
Cost accounting as an important branch of accounting, with the same basic functions like
accounting, that reflect and oversight functions, from the emergence and development of
cost accounting of history, with the increasing complexity of the production process,
production, operation and management of cost accounting continued new demands, cost
accounting toward a deeper level. Cost accounting as a management of economic
activities in the production process play a pivotal role; cost accounting is also undergoing
unprecedented changes.

1 Overview Of Cost Accounting

1.1 The concept of computerized cost accounting: Cost Accounting in the
traditional cost accounting is based on the theory of inheritance and evolved it to the
current cost basis, in line with current business conditions of the economy it can with
the economic environment changes in a timely manner to reflect changes in asset
values, with a high degree of decision-making related, so that the balance sheet in the
financial accounting system, the position statements have been consolidated and
strengthened, but also to improve the accounting information system in the
economic status of the information.
Cost Accounting is the direct cost accounting combined with the production and
management, it is the use of special management techniques and methods in money
as the main units of production and operation process to predict the cost of labor,
decision making, planning, control, accounting , analysis and evaluation of a range of
value-based management activities.
The main function of modern cost accounting is the cost projections, cost decisionmaking, cost planning, cost control, cost accounting, cost analysis and cost
assessment.

1.2 Development trend of cost accounting: cost accounting changes are mainly
reflected in two aspects: First, cost accounting techniques and methods of
continuously updated, computerized accounting has been or is being replaced by
hand-billing, but also in the case of enterprises to establish an internal network, realtime reporting as possible. The second is the application of cost accounting has
expanded the traditional focus on cost control is not industries such as hospitals,
computer manufacturers, airlines and so on cost control into more and more energy,
cost control has become indispensable.

(2) The Application Of Computerized Cost Accounting

The rapid development of computer technology to make the cost of the computerized
accounting has become an inevitable trend of computer applications, greatly accelerated
the speed of information feedback, and enhance the business processing capabilities,
timely and accurate cost forecasting, decision-making and accounting, effective
implementation of cost control, cost analysis has proved to achieve the cost is a priority
of computerized accounting, cost accounting is the implementation of new methods of
technical premise application of computerized cost accounting has become increasingly
widespread.
2.1 provide the basis for the high-level decision-making: Cost Accounting for
business executives a scientific basis for decision-making, so that they can accordingly
vision of the enterprise and beyond, comprehensive perspective on the environment and
conditions, learn about the strengths and weaknesses of competitors and the combat
readiness of the future trends and to understand existing and potential customers
current needs and future development prospects, and thus insight into the possible long
period of time in the future to capture the opportunities and challenges.
2.2 For the enterprise market positioning play a role in staff: the cost
accounting system, first consider the positioning of products in the market, including
product type and product positioning in the industry in the production stage, the
successful implementation of strategic cost accounting system needs to be high based on
the quality of economic information, and attention to collect information: such as
product quantity, quality, consumption, cost and production organization and other
information, financial information, sales information to obtain information, according to

the limited internal resources and external market environment, decision-making under
several different targets derived alternatives. Has extensive knowledge and experience
combined with a qualitative analysis of managers 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 across the enterprise network of
criss-cross between the clear responsibility of various departments, to avoid unnecessary
costs occur, to avoid unnecessary production processes.
2.3 In the enterprise cost management application: How strategic cost
accounting theory and methods to introduce and apply the correct strategy for cost
accounting management is the management level of China's enterprises to improve an
important step in cost accounting that includes not only the general sense of
procurement procurement costs, but also with low quality, low reliability and
unsatisfactory transport conditions associated costs. Therefore, the cost of management
should not only consider the purchase price, taking also into account the procurement of
raw materials, quality, reliability and timeliness of delivery and other factors, to
determine the cost of covering this more comprehensive, providing more practical and
reliable data. Following the imputation of the cost of procurement processing, the
analysis of the value chain should also be part of every job and procurement costs of the
relationship between job-based, cost of procurement in accordance with causality should
be allocated to its bear the cost of the product, which makes the cost of related products
has increased significantly.
2.4 In the service management application: The purpose of computerized cost
accounting is to reduce the total cost, the cost in management. Primarily from the
appropriate quality control, network layout control, perfect after-sale service areas to
improve. First, the product quality appropriate level of control, mainly to correctly
handle the relationship between quality and cost, and strive to achieve the appropriate
quality and the best combination of lower cost. To this end, should focus on quality and
cost control; Secondly, we must focus on cost accounting point of view from strategy to
strengthen the quality of economic analysis on a regular basis to the household survey,
and feedback to the cost accounting department for analysis, so that you can make the
cost of quality optimization, the effective reduction of sunk costs. the cost of sales stages

of the accounting system can be configured through the network and further
rationalization of the layout can be achieved; Finally, the perfect after-sales service of
products to attract customers for business stability and the source and establish a good
image, to promote sales have a significant role.

3 To Promote The Cost-Accounting Computerization Process

The use of computer technology-centric information management tools has become a
modern cost accounting inevitable trend of computer applications, greatly accelerated
the speed of information feedback, and enhance the business processing capabilities,
timely and accurate cost forecasting, decision-making and accounting, the effective
implementation of cost control, cost analysis. Practice has proved that computerization
is a priority to achieve cost accounting, cost accounting is the implementation of new
methods of technical prerequisites, but the current computerized accounting
applications, there are the following questions: First, to simply stay in imitation replace
manual accounting period, can only be after reflection, not a scientific decision making,
forecasting and control the matter. Second, the corporate management information
system. purchasing, marketing, personnel, accounting and other subsystems each
division, not yet formed an organic whole enterprise contact management information
system, three accounting information systems in general is a financial accounting
information, does not adequately reflect the needs of cost accounting and management
accounting information. Therefore, in order to promote further development of
computerized accounting, computerized accounting must be accelerated from the
accounting model to a managerial change, the organically integrated into the accounting
information systems management information systems throughout the enterprise,
through computerized applications for cost accounting and management accounting to
provide reliable technical support.