Job responsibilities of cost accounting

Job responsibilities of cost accounting

In today's social life, job responsibilities are used more and more. Any job responsibility is a synthesis of responsibility, power and obligation. As much responsibility as possible with the greatest power, and as much obligation as possible with the greatest power. Any separation will cause problems. Presumably, many people are worried about how to formulate job responsibilities. The following are the job responsibilities of cost accounting that I have compiled for you, hoping to help you.

Job responsibilities of cost accounting 1 1, responsible for the accounting of production costs, and carefully examining the costs and expenses in advance;

2. Strictly control costs, promote production and economy, increase revenue and reduce expenditure, and improve the economic benefits of enterprises;

3, responsible for the supervision and management of production costs; Supervise cost control and inventory inspection, and review the procurement of raw materials;

4, carefully check the payment of raw materials, materials, finished products, products in process. Responsible for preparing raw material transfer summons. Be responsible for preparing the summons for factory cost transfer;

5. Check the raw material supply of the enterprise at any time;

6. Forecast the cost according to the cost report. Prepare product sales price report and provide information to financial manager;

7. Keep all kinds of vouchers, account books, statements and related cost calculation data to prevent loss or damage, bind them into volumes every month and file them regularly;

8. Participate in the inventory, and treat the assets gained or lost by the enterprise in the process of property liquidation differently according to the situation;

9, responsible for the preparation of material allocation table, accounting;

10, responsible for accounting enterprise wages and funds;

(1), monthly review the original wage accounting data provided by the production department, including the calculation of overtime wages and the accuracy of the deduction of employees' work-related injuries, family leave and personal leave; Responsible for supervising the cash salary calculation of new employees, the salary elimination of resigned employees, and whether the salary increase and decrease of employees in various periods are accurate;

(2) After the original salary data is verified and signed by the competent leader, prepare the employee salary summary table; Input the salary into floppy disk and send it to the supervisor on time, and send it to the cashier after being audited by the leader to ensure the timely payment of the salary;

(3), according to the extraction ratio stipulated by the superior, based on the total wages, correctly calculate the trade union funds, entertainment funds and employee welfare funds, and fill in the accounting vouchers according to the charged subjects;

(4), cooperate with the production department to do a good job of labor cost statistics, and provide a basis for bonus calculation;

(5) Regularly check the amount of bonuses actually paid by various departments, check whether the amount of bonuses is consistent with the amount of bonuses paid, and properly keep all kinds of accounting vouchers, statements and salary promotion tables for calculating the current salary;

(6) Grasp the labor costs of non-registered personnel and pay them in strict accordance with the payment procedures.

1 1. At the end of each month, the prepaid expenses, prepaid expenses and accrued expenses of each department should be shared on time;

12, dealing with other matters related to cost calculation;

13, notarized and honestly performed their duties, and kept the enterprise confidential;

14, complete other work arranged by the financial manager.

Job responsibilities of cost accounting 2 1. According to the national accounting regulations, the company's accounting system and the relevant provisions of cost management, be responsible for drafting the detailed rules for the implementation of cost accounting in all parts of the company, and organize the implementation after being approved by the superior.

2. Actively cooperate with relevant personnel to budget the cost of major projects and products of the company, prepare the project cost plan and provide relevant cost information.

3. When the company implements comprehensive cost accounting management and internal bank accounting system, assist relevant supervisors to formulate overall plans and implementation methods, determine various cost quotas and standards, and assist in the promotion and training of various departments and subordinate enterprises.

4. Constantly supervise and investigate the implementation of cost plans of various departments, and report any problems found in time.

5. Learn and master advanced cost management and cost accounting methods and computer operation, and put forward control measures and suggestions to reduce costs.

6. Do a good job of sorting, archiving, building a database, querying and updating relevant cost data.

7. Complete other tasks temporarily assigned by the Minister of Finance.

Responsibilities of cost accounting 3 1. Responsible for the accounting of food costs, and carefully examine the costs and expenses in advance. Strictly control costs, promote production and economy, increase revenue and reduce expenditure, and improve the economic benefits of hotels.

2, responsible for the supervision of food costs, supervision and management of the food department's operations and accounts.

3, supervise the cost control and inventory, audit the procurement of food raw materials.

4. Check the food supply of the hotel at any time.

5. Predict the cost according to the food cost report, prepare the comparison report of the price and sales potential of food and beverage, and provide information to the food director, financial director and general manager.

6. Keep all kinds of vouchers, account books, statements and related cost calculation data to prevent loss or damage, bind them monthly and file them regularly.

Cost accounting job responsibilities 4 direct superior:

minister of finance

Subordinate status:

Deputy section chief, accountant, cashier

I. Position

1, organize and preside over the daily comprehensive work of the undergraduate course, and prepare the annual, quarterly and monthly work plans of the undergraduate course.

2. Prepare the company's cost plan, conduct control, accounting, analysis and assessment, and urge the relevant departments of the company to reduce consumption, save costs and improve economic benefits.

3, in conjunction with the relevant departments to do a good job of quota management.

4. Do a good job in accounting and audit accounting statements.

5. Abide by financial discipline, strictly implement various financial systems, strictly examine and approve procedures, and do a good job in accounting treatment and reimbursement.

6. Be responsible for sorting and filing financial historical data, documents, vouchers and statements, and submit them for destruction according to the prescribed procedures.

7. Hold regular cost analysis meetings.

8, responsible for the management of undergraduate personnel and performance appraisal.

9, responsible for the formulation, inspection, diagnosis and implementation of undergraduate course objectives.

10, complete other work assigned by the leaders.

Second, authority.

1. has the right to stop the collection and payment behavior that violates the national policy, financial system and financial discipline and report to the superior.

2. Have the right to check the saving and waste of each warehouse and project, and put forward opinions on rewards and punishments.

3, have the right to convene a cost analysis meeting, and ask all departments to provide relevant information and statements.

4. Have the right to ask the relevant departments to provide all kinds of relevant information needed for the preparation of annual, quarterly and monthly financial cost plans.

Three. accountability

1, responsible for the incomplete or incorrect performance of undergraduate work.

2. Be responsible for violations, fines, waste and other phenomena caused by lax implementation of national financial regulations and policies or improper handling of accounting business.

3. Those responsible for the company's failure to complete the plan due to ineffective measures.

4. Be responsible for the losses caused by the failure to clear cash on hand, bank deposits, current accounts, funds in transit and other accounts in time.

5. Be responsible for the untimely filing, lax management, damage and loss of financial files stipulated by the state.

6. Be responsible for failing to implement, check, diagnose and implement the undergraduate objectives in time.

7, cost forecasting, participate in business decisions. Compiling cost plan is the basic basis for enterprises to carry out planned cost management.

8. Strictly review and control various expenses, strive to save expenses and continuously reduce costs.

9, timely and correctly cost accounting, provide useful information for enterprise management.

10, check the completion of the cost plan and conduct cost analysis.

Job Description: Mainly responsible for hotel operating cost accounting, control, supervision and analysis of expenses and fixed expenses, as well as cost control and administration and personnel management of warehouse of receiving department.

Job responsibilities:

I. Responsibilities of business management and control

First, cost management:

According to the information of the food and beverage department, calculate the cost of food and beverage.

According to the requirements of financial system and operating rules, a set of control tables related to accounts is established to achieve the purpose of control.

Use the correct method to calculate the cost and expenses, and ensure that the accounts are consistent and the accounts are consistent.

Make regular cost reports, analyze and summarize hotel operating costs and put forward reasonable suggestions.

Second, the warehouse management

Establish material account system and control program.

Formulate the goods acceptance control procedures and strictly control the quality.

Conduct market research and master the price of materials.

Do a good job in information work and feed back relevant information to relevant departments in time.

Do a good job of coordination with various departments and assist in accounting reconciliation.

Archive the data.

Take good care of public facilities and pay attention to fire safety.

Strict organizational discipline, integrity, put an end to all illegal thoughts and behaviors. Working procedures and systems:

I. Daily working procedures

Review warehouse application forms sent by various departments.

Check the records sent by the warehouse, confirm the delivery data in the computer, keep accounts and file them.

Review the receiving records sent by the receiving department, confirm the data in the computer and file the receiving records.

Review transfer orders between related departments.

Calculate the cost price of each dish and beverage according to the standard menu sent by catering, and make the delivery basis of the sales price.

At the end of the month, check and count the warehouses, summarize the actual inventory, and print the warehouse inventory table.

At the end of the month, the difference between the warehouse and the warehouse will be adjusted after approval.

Make a month-end inventory of each kitchen and hotel at the end of each month, and then enter the computer to print a set of month-end inventory tables for each kitchen and hotel.

At the end of the month, make an inventory of the mall, calculate the cost of the mall, prepare relevant accounting vouchers and send them to the general ledger.

Prepare a list of stationery supplies and consumption of each department at the end of the month and send it to the chief financial officer for identification.

At the end of the month, calculate the cost of food and beverage and prepare relevant accounting vouchers, and send them to the general ledger for accounting.

Second, the control of low-value consumables and fixed assets

Amortize the cost of fixed assets and low-value consumables every month, print out relevant statements, prepare accounting vouchers and submit them to the general ledger for accounting.

At the end of each year, make a comprehensive inventory of all fixed assets and low-value consumables in the hotel, prepare an inventory report and send it to relevant leaders for review.

Third, the material scrap processing

The cost control department shall promptly go to the site to check whether the reported loss is true and whether the reasons for the reported loss are true and reasonable.

After verification, the loss report should be signed by the cost department and sent to the manager of the finance department or the chief financial officer for approval.

The loss of fixed assets and low-value consumables shall be confirmed by the engineering director, and the financial director shall report to the general manager for approval.

The cost accountant should input the reported damaged items into the computer in time and print out the list of damaged items this month at the end of the month.

Fourth, the price control of commodities.

1. Re-price the items on the menu every five days to ensure the interests of the hotel.

2. Conduct market research on the items on the grocery list every six months to find out the unreasonable prices caused by seasonal changes in time.

3. Daily sampling market survey should be conducted for common hotel items to ensure reasonable prices.

Five, at the end of the month to prepare a comprehensive cost profile analysis report.

Cost analysis of food and beverage.

Comparison between budgeted cost and actual cost;

1, the cost of a banquet and staff meals;

2. List of unsalable goods and expired food in the warehouse;

3. Inventory list of various items in the hotel;

4. Fuel consumption of vehicles in various departments.