Analysis On The Advantages And Difficulties Of Accounting Concentration

< p > in recent years, in order to strengthen the financial management and accounting, and guard against the need of "small Treasuries", the county has set up an accounting center, which is responsible for the accounting and capital management of the units directly under the county level, and has set up a financial institution at the township level.

In practice, accounting concentration is beneficial, but there are still some difficulties.

< /p >

< p > 1. The advantages of accounting concentration.

It is mainly manifested in the following aspects: first, it solves the difficulties of lacking professional < a href= "//www.sjfzxm.com/news/index_c.asp" > accounting personnel < /a > for all units; two, standardizes the accounting of every unit; three, it sets boundaries for external supervision, such as examining the "small Treasuries" funds, as long as the funds outside the accounting center account are all "small Treasuries" funds; four, it standardizes the management of bills, and eliminates the phenomenon of IOUS payment.

< /p >

< p > two, < a href= "//www.sjfzxm.com/news/index_c.asp > > accounting less than /a > difficulty.

The unit's financial revenue and expenditure and financial revenue and expenditure do not participate in the whole process, lack of understanding of the financial situation and accounting supervision; two, a number of reasons lead to errors in accounting business, such as the recovery of arrears (claims), other income, and the payment of debts owed to the people (debt). Three, due to reasons such as the quality of the account payer's business, and so on, it is not timely to check accounts with the accountants, resulting in the occurrence of < a href= "//www.sjfzxm.com/news/index_c.asp" > accounting error > /a >; four, the unit evasion of legal liability, such as finding out special funds for misappropriation, the long or short amount of the reserve fund for the reimbursement clerk, one side accounting is the problem of accounting, and the other side is the problem of unit and reimbursement clerk. This is mainly reflected in the following aspects: first, accountants are right.

< /p >

< p > from the actual results of the accounting concentration, though to some extent, it has standardized the accounting and capital management, and eliminated the white strip payment.

However, there is still a long way to go to promote the ultimate goal of the work. The relevant departments should pay close attention to the difficulties and take more effective and targeted measures to further standardize the unit accounting, capital management and financial management.

< /p >

< p > related links: < /p >

< p > cost management is the general term of a series of scientific management actions such as cost accounting, cost analysis, cost decision and cost control in the process of enterprise production and operation.

Cost management generally includes cost forecasting, cost decision-making, cost planning, cost accounting, cost control, cost analysis, cost assessment and other functions.

< /p >

< p > management cost refers to the expenses incurred by the administrative departments of the enterprise for organizing and managing production and business activities, such as wages and welfare benefits, depreciation, office expenses, post and telecommunications charges, and insurance premiums.

< /p >

< p > cost management is to fully mobilize and organize all the personnel of the enterprise. Under the premise of guaranteeing the quality of products, we should carry out scientific and rational management of all links in the production and operation process of enterprises, and strive to achieve maximum production results with the least production cost.

< /p >

Generally speaking, in addition to the cost concept of daily cost accounting, the cost concept of specific cost management can be classified into the scope of management cost, which includes responsibility cost, quality cost, differential cost, opportunity cost, fixed cost, variable cost, marginal cost, sunk cost, controllable cost, uncontrollable cost, avoidable cost, unavoidable cost, marginal cost and so on. P

The concept of management cost is rich and varied, and it is still developing continuously. As long as the cost management is developing continuously, the development of the concept of management cost will not stop.

< /p >

< p > cost management of enterprise cost management is an important part of enterprise management. It requires systematic, comprehensive, scientific and reasonable. It is of great significance for promoting production and expenditure saving, strengthening economic accounting, improving enterprise management and improving the overall management level of enterprises.

< /p >