問 成本(ben)費(fei)用會(hui)計的崗位(wei)職責是什么？是不(bu)是必須要(yao)熟(shu)悉會(hui)計制度(du)才可以啊！

答 1、熟悉(xi)會計(ji)制(zhi)(zhi)(zhi)(zhi)(zhi)度和(he)財(cai)(cai)政部門(men)對(dui)(dui)(dui)各(ge)(ge)(ge)項(xiang)費(fei)(fei)用(yong)(yong)(yong)(yong)開(kai)支(zhi)(zhi)的(de)(de)(de)有關(guan)(guan)規定(ding)(ding)(ding)(ding)(ding)，在預(yu)算(suan)范圍內(nei)，嚴(yan)格掌握(wo)費(fei)(fei)用(yong)(yong)(yong)(yong)開(kai)支(zhi)(zhi)標準，堅持原(yuan)(yuan)則，節約費(fei)(fei)用(yong)(yong)(yong)(yong)，不(bu)該(gai)支(zhi)(zhi)付(fu)的(de)(de)(de)費(fei)(fei)用(yong)(yong)(yong)(yong)不(bu)予(yu)報(bao)銷； 2、認真審核(he)各(ge)(ge)(ge)種費(fei)(fei)用(yong)(yong)(yong)(yong)單(dan)據(ju)，授(shou)權審批(pi)人(ren)和(he)經手人(ren)簽字齊全(quan)，原(yuan)(yuan)始單(dan)據(ju)數(shu)字清楚，業(ye)務情況(kuang)反映明確(que)； 3、收到(dao)費(fei)(fei)用(yong)(yong)(yong)(yong)單(dan)據(ju)及時(shi)填制(zhi)(zhi)(zhi)(zhi)(zhi)記帳憑證，金額和(he)摘(zhai)要清楚，按(an)照(zhao)規定(ding)(ding)(ding)(ding)(ding)分(fen)清各(ge)(ge)(ge)部門(men)和(he)各(ge)(ge)(ge)項(xiang)費(fei)(fei)用(yong)(yong)(yong)(yong)的(de)(de)(de)小細目，制(zhi)(zhi)(zhi)(zhi)(zhi)單(dan)和(he)復(fu)核(he)手續齊全(quan)； 4、每月應按(an)權責發(fa)生制(zhi)(zhi)(zhi)(zhi)(zhi)原(yuan)(yuan)則，有關(guan)(guan)費(fei)(fei)用(yong)(yong)(yong)(yong)預(yu)結入(ru)帳； 5、對(dui)(dui)(dui)各(ge)(ge)(ge)內(nei)部營業(ye)口的(de)(de)(de)對(dui)(dui)(dui)內(nei)服務費(fei)(fei)用(yong)(yong)(yong)(yong)進(jin)行(xing)分(fen)配；負責每月工(gong)資(zi)的(de)(de)(de)審核(he)； 6、和(he)往(wang)來及時(shi)進(jin)行(xing)對(dui)(dui)(dui)帳； 7、對(dui)(dui)(dui)使用(yong)(yong)(yong)(yong)年(nian)限1年(nian)以上，單(dan)位價值2000元以上的(de)(de)(de)或價值未到(dao)2000但認為有必(bi)要做為固(gu)定(ding)(ding)(ding)(ding)(ding)資(zi)產進(jin)行(xing)管(guan)理(li)的(de)(de)(de)財(cai)(cai)產作(zuo)為固(gu)定(ding)(ding)(ding)(ding)(ding)資(zi)產；設(she)置固(gu)定(ding)(ding)(ding)(ding)(ding)資(zi)產登記簿，按(an)類別(bie)設(she)專欄，正(zheng)確(que)反映各(ge)(ge)(ge)類固(gu)定(ding)(ding)(ding)(ding)(ding)資(zi)產原(yuan)(yuan)值的(de)(de)(de)增減(jian)變動；定(ding)(ding)(ding)(ding)(ding)期與(yu)使用(yong)(yong)(yong)(yong)部門(men)資(zi)產管(guan)理(li)人(ren)員核(he)對(dui)(dui)(dui)，年(nian)末必(bi)須清點實物，做到(dao)帳帳、帳物相(xiang)符(fu)；根(gen)據(ju)自身(shen)經營特點，在規定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)折舊(jiu)年(nian)限內(nei)，確(que)定(ding)(ding)(ding)(ding)(ding)折舊(jiu)年(nian)限和(he)折舊(jiu)方法(fa)，折舊(jiu)年(nian)限和(he)方法(fa)一經確(que)定(ding)(ding)(ding)(ding)(ding)，不(bu)得隨意更(geng)改； 8、月末編制(zhi)(zhi)(zhi)(zhi)(zhi)部門(men)費(fei)(fei)用(yong)(yong)(yong)(yong)匯總(zong)表(biao)，與(yu)預(yu)算(suan)進(jin)行(xing)對(dui)(dui)(dui)比分(fen)析，對(dui)(dui)(dui)每月的(de)(de)(de)費(fei)(fei)用(yong)(yong)(yong)(yong)進(jin)行(xing)預(yu)警，對(dui)(dui)(dui)超當月預(yu)算(suan)的(de)(de)(de)費(fei)(fei)用(yong)(yong)(yong)(yong)，提請各(ge)(ge)(ge)部門(men)關(guan)(guan)注(zhu)； 9、對(dui)(dui)(dui)預(yu)算(suan)的(de)(de)(de)執行(xing)進(jin)行(xing)總(zong)體跟蹤(zong)和(he)控制(zhi)(zhi)(zhi)(zhi)(zhi)，保證在預(yu)算(suan)控制(zhi)(zhi)(zhi)(zhi)(zhi)范圍內(nei)開(kai)支(zhi)(zhi)，對(dui)(dui)(dui)異常費(fei)(fei)用(yong)(yong)(yong)(yong)做專項(xiang)分(fen)析，編制(zhi)(zhi)(zhi)(zhi)(zhi)相(xiang)關(guan)(guan)的(de)(de)(de)管(guan)理(li)報(bao)表(biao)； 10、承辦經理(li)或主管(guan)交辦的(de)(de)(de)其它工(gong)作(zuo)。