Fire procurement software
Huixin software
energy
Xinzhongda
Khyron software
digital China
Suda software
Kingdee software
Yonyou
Spatio-temporal software
Younai software
Aopeng software
Zhideduo software
Okra software
Tianzhi software
Tiansi software
Jincheng Zhongwei software
Features: 1. Handling of "Arrival Ticket Not Arrived"
The so-called "arrival ticket" means that the purchased raw materials arrive at the enterprise first in the purchase process, and the purchase invoice will arrive after a period of time. In this case, there are two ways to deal with the accounts of Chinese enterprises, one is not to record them at all, the other is to "temporarily put them in storage" at the end of the month and "write them back in red letters" at the beginning of the month. For the first method, the financial department is relatively simple to handle, and the number of "arrival tickets have not arrived" can be reflected through the reconciliation between finance and warehouse. Because the financial account can't correctly reflect the inventory situation of the enterprise, it is easy to cause inconsistency between the accounts and the facts, and if the workshop is allowed to collect raw materials that are not recorded in the financial account, the financial raw material account is easy to appear red (that is, the inventory quantity is negative).
For the widely used second method, although there will be no red sign in quantity, it is easy to cause abnormal inventory cost when the inventory quantity is small. For example, the inventory quantity of raw material A in an enterprise is 0, and the purchase price is 100 tons. The estimated unit price at the time of warehousing is 100 yuan/ton, and the workshop production is 95 tons, which is calculated according to the unit price 100 yuan/ton. When the purchase invoice is delivered in the second month and the unit price is 90 yuan/ton, the unit price of the remaining 5 tons is (90 yuan *100t-100t * 95t)/5t =100t. In other words, if someone takes the remaining 5 tons of raw materials, it will cost 100 yuan per ton. In this case, it will inevitably affect the accuracy of cost accounting.
Western accounting embodied in ERP software takes a completely different approach. It thinks that "the goods have not arrived" is a common situation, and has set up an account specially for this situation, called "vouchers payable". When the purchased raw materials are put into storage, the account of "raw materials" shall be debited and the account of "vouchers payable" shall be credited, and when the purchase invoice arrives, the account of "vouchers payable" shall be debited and the account of "accounts payable" shall be credited. Even if the goods arrive at the same time as the invoice, they will be accounted for in the same way as above. The month-end balance of "A/P voucher" is in the credit, indicating the total amount of "goods not arrived".
After the invoice arrives, if the invoice amount does not match the invoiced amount, the "raw materials" account will not be adjusted, but the difference will be recorded in the special account "inventory adjustment". The combination of "raw materials" and "inventory adjustment" can reflect the actual inventory amount of the enterprise. This is somewhat similar to the planned cost pricing method, but the unit cost of raw materials is moving average, but sometimes the unit price used is estimated.
The basis of adopting this method is that the valuation is not much different from the actual price. From the whole raw material inventory or in the long run, the total balance of the "inventory adjustment" subject is close to zero. The advantage of this method is that it will not cause abnormal raw material cost and the treatment is relatively simple. But generally speaking, the total amount of all raw materials multiplied by the unit cost is different from the balance of raw materials.
Domestic accountants often can't accept this pricing method, nor can they accept the calculation results of software. Therefore, the balance of "raw materials" and the unit cost of raw materials in ERP software are not used for accounting, but only for reference.
Second, the handling of purchase returns.
For purchase returns, domestic accountants generally credit "raw materials" and debit "accounts payable" according to the purchase price, and adjust the unit cost of returned raw materials. As long as the unit price of the returned material is not equal to the unit cost of the material in the inventory, the return will cause the change of the unit cost of the inventory. For example, the quantity of item B in inventory is 10, and the unit cost is 6 yuan. If 10 is purchased at the unit price of 10 yuan, the unit cost of material B becomes 8 yuan, and the total cost is 20 * 8 = 160 yuan. If the newly purchased materials are returned for any reason, the material B in the inventory will be restored to 10 * 6 yuan =60 yuan. If the inventory quantity is small when returning goods, negative unit cost may occur. For example, if the inventory quantity of material B is 12 and the unit cost is 8 yuan, then the unit cost of material B returned by12 * 8-10 *10)/2 =-2 yuan.
When purchasing returns occur in ERP software, the "accounts payable" will be offset according to the purchase price, but the cost of inventory materials will be offset according to the unit cost of current inventory, and the difference will be recorded in the "inventory adjustment" account. For example, the quantity of item B in inventory is 10, and the unit cost is 6 yuan. If 10 is purchased at the unit price of 10 yuan, the unit cost of material B becomes 8 yuan, and the total cost is 20 * 8 = 160 yuan. If the newly purchased materials are returned for some reason, the unit cost of Material B in the inventory is still 8 yuan. The accounting method is to debit "Accounts Payable" 10 yuan * 10 yuan, credit "Raw Materials" 8 yuan * 10 yuan =80 yuan, and credit the balance 20 yuan "Inventory Adjustment".
On the surface, China's accounting method seems reasonable and the total amount is quite accurate. However, when the inventory quantity of materials is small, the material cost is easy to be abnormal and the handling is complicated. The accounting method of ERP software is characterized by simple processing, which is based on the fact that the probability of purchase return is relatively small, the difference between the return price and the inventory unit price is relatively small, and the difference recorded under the subject of "inventory adjustment" is also relatively small, so there is no need to do complicated processing.
Third, the cost accounting of finished products
China Finance calculates the total cost of materials, workers' wages, utilities, depreciation and other expenses at the end of the month, counts the output of finished products and semi-finished products for the whole month, and allocates the total cost to finished products and semi-finished products according to a certain cost allocation method, and all of them are shared cleanly. On the surface, this manual allocation cost accounting method seems to be more accurate because there is no balance. However, this method is relatively extensive, the workload is relatively large, and it can only be allocated to product categories, so it is impossible to accurately calculate the cost of specific products. Moreover, it is lagging behind in time, so it is impossible to obtain relatively accurate product cost data in time at the beginning or middle of the month. This is a cost accounting method of "after-the-fact accounting".