Accounting-basics-cost-accounting-vs-financial-accounting

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原価計算と財務会計

原価計算と財務会計の両方は、管理者が組織のポリシーを策定および制御するのに役立ちます。 財務管理は純損益の全体像を示し、原価計算は製品ごとの詳細な分析を提供します。

間違いなく、両方の目的は同じです。しかし、財務会計と原価計算には多くの違いがあります。 たとえば、企業が10種類の製品を扱っている場合、財務会計は、材料費、人件費、運賃、直接費、間接費などのさまざまなカテゴリの費用頭で、合計ですべての製品の情報を提供します。 対照的に、原価計算では、各ユニットで消費される材料費、人件費、直接および間接費用など、製品ごとのオーバーヘッドの詳細が示されます。 原価計算の助けを借りて、製品ごとのコスト、販売価格、収益性が得られます。

次の表は、財務会計と原価計算の最も重要な違いを広くカバーしています。

Point of Differences Financial Accounting Cost Accounting
Meaning Recoding of transactions is part of financial accounting. We make financial statements through these transactions. With the help of financial statements, we analyze the profitability and financial position of a company. Cost accounting is used to calculate cost of the product and also helpful in controlling cost. In cost accounting, we study about variable costs, fixed costs, semi-fixed costs, overheads and capital cost.
Purpose Purpose of the financial statement is to show correct financial position of the organization. To calculate cost of each unit of product on the basis of which we can take accurate decisions.
Recording Estimation in recording of financial transactions is not used. It is based on actual transactions only. In cost accounting, we book actual transactions and compare it with the estimation. Hence costing is based on the estimation of cost as well as on the recording of actual transactions.
Controlling Correctness of transaction is important without taking care of cost control. Cost accounting done with the purpose of control over cost with the help of costing tools like standard costing and budgetary control.
Period Period of reporting of financial accounting is at the end of financial year. Reporting under cost accounting is done as per the requirement of management or as-and-when-required basis.
Reporting In financial accounting, costs are recorded broadly. In cost accounting, minute reporting of cost is done per-unit wise.
Fixation of Selling Price Fixation of selling price is not an objective of financial accounting. Cost accounting provides sufficient information, which is helpful in determining selling price.
Relative Efficiency Relative efficiency of workers, plant, and machinery cannot be determined under it. Valuable information about efficiency is provided by cost accountant.
Valuation of Inventory Valuation basis is ‘cost or market price whichever is less’ Cost accounting always considers the cost price of inventories.
Process Journal entries, ledger accounts, trial balance, and financial statements Cost of sale of product(s), addition of margin and determination of selling price of the product.