| Auxiliary production cost allocation system is to improve the accuracy and timeliness of enterprise cost accounting, reduce the financial accounting workload, realize the cost of collection and distribution of information, help managers correctly production forecast and decision management. To achieve scientific management and decision-making.The cost of accounting information in the data is an important source of information for enterprise management of production and operation forecast and decision. Auxiliary production cost is an important part of enterprise resource consumption, the main content is the cost of products, and has an increasing proportion in the total production cost is bigger, the collection and distribution of the increasingly heavy workload, data accuracy, timeliness requirements are increasingly high, the impact on business decisions of managers and more deep. The correct collection and distribution of auxiliary production cost for enterprises, accurate and timely cost accounting is of great significance. In the accounting information under the condition, the choice of auxiliary production cost allocation method will also generate new changes. Cost accounting system is an important system of accounting computerization in a subsystem, the difficulty is relatively large, and the expense of auxiliary production cost accounting subsystem in the collection and distribution of function module is the key, because the data relationship is complex, involving a wide range of. This must be in the establishment of a series of accounting methods to improve the collection and distribution of reliable auxiliary production cost basis, auxiliary production cost allocation system to design a set of affordable, simple operation, safe and reliable, to realize cost accounting information.According to the investigation on the production process and production characteristics of the manufacturing industry, combining with the characteristics of auxiliary production cost and accounting personnel business needs, functional requirements analysis, design of auxiliary production cost allocation system. The system is running on the Windows operating system using client--server based on the two layer structure, absorb and learn from the original function of the existing accounting software, using VB as a development tool, the development of an auxiliary production cost collection and distribution system of SQL based on Server database, include system login authentication, user management system daily maintenance function, auxiliary expenses, products or services, the amount of the distribution function of auxiliary production cost allocation function and report output in daily accounting functions, implement cost management and auxiliary production cost accounting work automation. On the one hand can simplify the auxiliary production cost in daily accounting work, improve accounting personnel’s working efficiency, on the other hand can improve the accuracy of auxiliary production cost accounting, to provide timely and reliable data for cost accounting management, analysis of the cost, find ways to cost reduction, give full play to the function of financial management, implementation the cost of information, scientific decision-making. To improve the economic efficiency of enterprises, enhance the competitive strength of enterprises. |
