FI co getting started
Finance and finance. Let's take a look at the departments that pay for me. The words of an emperor-like figure look down upon the accountants, saying, do not make fake accounts. According to the characteristics of the Chinese, we can know that the Financial Task and ultimate goal are to make fake accounts. You retorted that accounting is not finance, and finance is accounting. Did I say that? I did not say anything. No matter whether it is false or not, it is a high-rise building, it is the road; poor team, so professional, loyal, and holy Research of various tricks to meet the legendary "above people" requirements, is a skill.
The money on hand, the POS machine, and the card and longfeifeng dance are checked. A few years ago, I went to the supermarket to buy two or two pieces of pork and wrote one in the horizontal line book. On the last and fourth lines of the third page, I wrote: ×× × purchase pork at × 2, cost RMB (daily accounting ). With such an action, I can check in the moonlight where my salary went last month. A few years later, I used EXCEL to replace 3 cents of exercise books. In order to sort, I also classify the various expenses and give him a code. The wine-buying records are recorded as wine, the meat-buying records are recorded as pork, and the taxi-Hailing records are recorded as taxi, in this way, I can filter, sort, and sum. Er, human beings are really great, aren't they? One day, I found that many people around me share the same habit. Unexpectedly, this is the most primitive accounting.
A person has an account book. This is the so-called set of books. Each code is an accounting subject. The Chinese write the RMB and the Americans write the dollar. This is the currency. When the account book is full and the old one is updated, the old one is locked and archived. Isn't this an accounting period?
Simplicity is simple. In general, it is too simple. Things are not complicated and people don't buy you. complexity reflects value. By enlarging individual behaviors, you will find that the number of ways to earn money is counted, but there are countless ways to spend the money. How can you remember? Fortunately, the Party and state have set a number of guidelines for us. We just need to break down the rules. The above is about the subjects. General Ledger (SAP general ledger) is mainly responsible for this. The difference is that people manage the fortune list of the world's top 500 companies. Of course, he also includes the period and currency, provided that the company structure no matter how deep the water is to be used in some shortest Code Tree structure.
OK. The shelf is ready. Keep it in charge. Remember to purchase, record, and pay (make payment for the purchase behavior, the object is the same as the receivables) Receivables (collect money for the sales behavior, the object involves who, how much, what kind of receivables, etc ); record your own items, inventory (classification, valuation, inventory check, profit and loss handling, etc.); record large items, assets (acquisition, classification, depreciation, and rules of assets, etc, until decommissioned); recording money and bank exchanges, recording cash flow (statement, overhead ).
In addition to passive recording, we can also make some predictions/budgets. How much is it going to spend in a certain period of time? the source and destination of the money? As a result, we plan to make and promise to pay at the beginning of the period. The actual payment may be inconsistent with the plan, or it may be appended or blocked. After the end of the period, we will compare and check whether our plan is accurate or not.
According to sap, what I mentioned above should be the scope of Finacial accounting. Controlling? Don't understand! Let me talk about my opinion. I think he is doing the throttling in "open-source and throttling" instead of taking the initiative, but recording the cost passively. Create a model first:
First, you need to know the cost of those things? That is, you need to determine your cost object.
Second, you need to know who spent the money? That is, the cost center.
Third, you need to determine what money is spent, that is, the cost elements. In SAP, the primary and secondary cost elements are divided.
Fourth, you need to figure out how a certain cost center has spent money and finally how it has been transferred to the cost object? That is, the cost flow.
Finally, after calculating the cost, you need to know which customer, the channel, or the product will benefit from the cost? It is called a profit segment.
With this model, make it clear:
1. Whether: whether a certain expenditure should be recorded in the product cost or period cost;
2. Distinction: If you want to log in, which item should be included, that is, the product cost or the period fee;
3. Time period: the time from when to when the expenditure ends during an accounting period must be recorded;
4. subdivision: the product cost, finished goods, and product cost threshold that should be subdivided.
Next, we need to take actions later (cost accounting is the process of collecting and allocating existing fees ):
1. collection: the expenses that need to be recorded and recorded (whether it is the product cost or the period cost)
2. As of: Correct Handling of actual expenditures and remaining expenditures this month requires a good division of boundaries
3. Allocation: horizontal allocation. Which products and projects should the total cost of this month be apportioned?
4. Allocation: vertical distribution, distribution between finished products and products
Well, that's all. It is actually bookkeeping, so we only need to pay attention to these subjects (cost accounting related subjects ):
1. Basic production costs
2. Auxiliary production costs
3. manufacturing costs
4. Waste loss
5. business expenses
6. Management Fee
7. Financial fees
8. To be amortized
9. Long-term deferred charges
10. Prepayment
Finally, none of these "people above" cares about reports: balance sheet, income statement, shareholder equity change table, and cash flow statement. Therefore, you know that is what you should do.
