成本和成本核算之间的差异

关键区别 - 成本与成本会计

费用和收入是利润的两个决定要素。通过增加收入基础并在可接受的水平上保持成本，公司可以赚取更高的利润。成本核算和成本会计用于管理和制定有关成本的决定。成本核算和成本会计之间的关键区别在于while costing is referred to as the exercise of determining costs, cost accounting is a systematic process of analyzing, interpreting and presenting costing information to the management to facilitate decision making.

内容
1.概述和关键差异
2.What is Costing
3.What is Cost Accounting
4。Side by Side Comparison – Costing vs Cost Accounting
5。概括

What is Costing?

A ‘cost’ can be defined as the monetary value spent to acquire something and costing is the process of determining and recording cost. Costs are incurred by both manufacturing and service organizations. For instance, if a manufacturing organization is considered, it will incur costs in the form of material, labor, and other overheads and produce a number of units. The total cost incurred can be divided by the number of units produced to arrive at the unit cost of production. Costs can be classified in various ways. A widely used classification is as shown below.

直接成本

These are costs that can be directly traced to a unit of output. It can be clearly identified how much of these costs are consumed by the business in manufacturing a unit of output.

例如。直接材料，直接劳动，委员会

间接成本

间接成本是利用行为的集合ivities, thus they cannot be identified in relation to a specific unit. These are overhead costs that do not fluctuate significantly depending on the level of production.

例如。Rent, office expenses, accounting expenses

Fixed Costs

Fixed costs are the costs that do not change with the level of activity. They cannot be reduced or avoided depending on how many units are produced; however they can be increased once a threshold level is reached. Such fixed costs are referred to as ‘step fixed cost’. Fixed costs are largely similar to indirect costs

例如。salaries, rent, insurance

可变成本

Variable costs alter with the level of output, thus they are similar to direct costs.

半可变成本

Also known as ‘混合成本’这些具有固定和一个可变元素。

例如。A company has one manufacturing plant that has the capacity to produce 1,000 units. Rent for the plant is $2,750 per month. The company receives a special order to produce 1,500 units within the upcoming week for which a new space should be rented for $400 to produce the additional 500 units. In this situation, $2,750 is a fixed element and $400 is a variable element.

Costing is one of the most important aspects of a company and understanding how each cost affect the overall business is vital to determine costs accurately. Costing is an integral part of the determination of profit.

What is Cost Accounting

成本会计是分析，解释和向管理层介绍成本核算信息以促进决策的系统过程。成本会计范围涉及为公司准备各种预算，根据技术估计来确定标准成本，查找和比较实际成本并量化差异分析的原因。

成本会计目标

估计成本

即将到来的会计年度的成本必须在本财政年度结束时通过准备预算. A budget is an estimate of incomes and expenses for a period of time. Budgets can be prepared in two ways: incremental budgets and zero-based budgets. In增量预算，根据主要年份的资源消费，将成本和收入的津贴添加到下一年中。Zero-based budgeting是一种证明明年无视当年表现的所有费用和收入的方法。

累积和分析成本核算数据

This is done through standard costing and variance analysis. Standard cost for units of material, labor and other costs of production for a pre-determined time period will be assigned for each activity of the business. At the end of this period, the actual costs incurred may be different to the标准成本, thus ‘variances’ may arise. These variances should be analyzed by the management and reasons for the same must be determined.

Cost Control and Cost Reduction

这将根据方差分析的结果来完成。与成本有关的不利差异应通过适当的成本控制来纠正。这可以通过消除非价值添加活动并进一步加强业务流程来实现。

Determining Selling Prices

Cost accounting is the basis used to finalize selling prices since the prices should be set to facilitate achievement of profits. Inaccurate costing information may also result in determining high selling prices, which will lead to a loss of customers.

Cost accounting is a practice carried out in order to provide information for internal stakeholders in the company, especially management. Thus, the manner information is presented, the format of reports are tailor-made to suit the requirements of the management. This is different to financial accounting where information should be presented in rigid specific formats.

成本核算和成本核算之间有什么区别？

成本与成本会计
成本核算是确定成本的一种行动。	Cost Accounting is used to analyze, interpret and presenting costing information to the management to facilitate decision making.
过程
成本核算涉及根据其对业务的影响进行分类和记录成本。	Cost Accounting involves estimating, accumulating and analyzing of costing information.
做决定
Costing is not used for decision making, this is merely classifying and recording costs incurred within a period of time.	管理层使用成本会计来做出有关成本控制和成本以及确定销售价格的重要决定。

概括– Costing and Cost Accounting

成本和成本核算有助于主要与管理决策有关的重要管理会计领域。成本核算和成本会计之间的主要区别在于，成本计算和记录成本时，成本会计使用此记录的数据来制定目的。因此，成本会计是成本核算的扩展，两者都共享相似的基本原则。

Reference:
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