As an internal report, cost statement is mainly prepared for the needs of internal management of enterprises. Types and formats are designed and determined by enterprises according to the requirements of cost management, which can generally be divided into the following categories:
(1) According to the submitted objects, it can be divided into external cost report and internal cost report.
External cost report refers to the cost report submitted by enterprises to external units, such as superior competent departments and subordinate competent units. In order to supervise and control costs, understand the completion of target costs, conduct industry analysis and comparison, and provide a basis for cost prediction and cost decision-making, investors need to know the operating conditions and benefits of enterprises, and all require enterprises to provide cost information.
In fact, it is also an expanded internal report. Internal reports refer to various reports prepared for the internal management needs of enterprises.
The contents, types, formats, preparation methods and procedures, preparation time and submission target of such statements shall be determined by the enterprise according to its own production and operation management needs.
(2) According to the preparation time, it can be divided into annual report, quarterly report and monthly report. According to the requirements of management, cost statements can generally be compiled by month, quarter and year. However, the special needs of internal management can also be compiled by day, by ten days, by week, or even by work shifts, in order to meet the needs of daily, temporary and special tasks and make the cost report materials serve the whole process of production and operation in time.
(3) According to the content reflected, it can be divided into expense report and cost report. Reports reflecting expenses include manufacturing expenses, operating expenses and management expenses. Through them, we can understand the total expenditure and its composition of enterprises in a certain period of time, and also understand the rationality and changing trend of expenditure, which is conducive to enterprises and competent departments to correctly formulate expenditure budgets, control expenditures, assess the rationality of expenditure indicators, clarify the economic responsibilities of relevant departments and personnel, and prevent the expansion of expenditure scope at will.
Reports reflecting the cost situation include product production cost table or product production cost and sales cost table, main product production cost table, responsibility cost table, quality cost table, etc. This kind of report focuses on revealing whether the cost of producing a certain kind and quantity of products has reached the predetermined goal. Through analysis and comparison, find out the gap, clarify the weak links, take further effective measures, tap the inherent potential of reducing costs and provide effective information.