外文翻譯---施工企業(yè)工程項(xiàng)目成本核算若干問(wèn)題研究-會(huì)計(jì)審計(jì)(文件)
【正文】 本科目。 ⑴人工費(fèi)的核算。 ⑶機(jī)械使用費(fèi)的核算。其他直接費(fèi)一般都可分清受益對(duì)象，發(fā)生時(shí)直接計(jì)入成本。 綜上所述，要想從根本上改變工程項(xiàng)目的粗放型成本核算模式，會(huì)計(jì)人員除必須嚴(yán)格按《施工企業(yè)會(huì)計(jì)核算辦法》的要求正確設(shè)置和使用會(huì)計(jì)科目外，還必須結(jié)合企業(yè)的成本管理目標(biāo)，進(jìn)一步細(xì)化核算工作，組織協(xié)調(diào)好相關(guān)業(yè)務(wù)部門，才能從成本管理中挖掘出效益，才能為不 斷提高項(xiàng)目的利潤(rùn)水平發(fā)揮應(yīng)有的作用。間接費(fèi)用的分配一般分兩次：第一次是在已完工程和未完工程之間進(jìn)行分配，第二次是將第一次分配到已完工程的費(fèi)用再分配到各成本核算對(duì)象中。分配方法主要有臺(tái)班分配法、預(yù)算分配法及作業(yè)量分配法。然后財(cái)務(wù)部門據(jù)此編制“工資分配表”，按受益對(duì)象計(jì)入成本和費(fèi)用。 根據(jù)《企業(yè)會(huì)計(jì)制度》規(guī)定，施工企業(yè)和單位須執(zhí)行建造合同準(zhǔn)則，并按規(guī)定在會(huì)計(jì)期末確認(rèn)合同收入和合同費(fèi)用，因此，施工企業(yè)工程項(xiàng)目的成本核算程序較以前有了重大改變。 運(yùn)用“機(jī)械作業(yè)”科目應(yīng)注意的問(wèn)題是，從外單位或本企業(yè)其他內(nèi)部獨(dú)立核算的機(jī)械站租入施工機(jī)械，按照規(guī)定的臺(tái)班費(fèi)定額支付的機(jī)械租賃費(fèi)，直接記入“工程施工”科目，不通過(guò)本科目核算。“合同毛利”科目核算各項(xiàng)工程施工合同確認(rèn)的合同毛利。直接人工費(fèi)項(xiàng)目包括直接從事建筑安裝工程施工的工人的工資及自工地倉(cāng)庫(kù)運(yùn)料至施工現(xiàn)場(chǎng)的運(yùn)輸工人工資等內(nèi)容，但不包括材料采購(gòu)人員、施工機(jī)械操作人員及材料到達(dá)工地倉(cāng)庫(kù)以前的搬運(yùn)、裝卸工人工資。為準(zhǔn)確反映各個(gè)成本核算對(duì)象應(yīng)負(fù)擔(dān)的生產(chǎn)費(fèi)用，應(yīng)按每一成本核 算對(duì)象設(shè)置工程成本明細(xì)帳，并按成本項(xiàng)目分設(shè)專欄。 ⑵規(guī)模大、工期長(zhǎng)的單位工程，可以將工程劃分為若干部位，以分部工程作為成本核算對(duì) 象。在此，筆者針對(duì)目前實(shí)際工作中存在的問(wèn)題，談一談施工企業(yè)工程項(xiàng)目的成本核算問(wèn)題。搞好成本核算工作，是實(shí)現(xiàn)企業(yè)成本管理目標(biāo)的重要手段，對(duì)最大限度地挖掘降低成本、費(fèi)用的潛力發(fā)揮著關(guān)鍵作用。附錄 1 The Study of Construction Enterprise Project Costing Cost management is an important part of production and management is a really important way to improve the economic efficiency of enterprises. The cost accounting is the basis of cost management work. Doing a good job of cost accounting, cost management objectives to achieve an important means of reducing the cost of mining on the maximum cost of the potential to play a key role. So how to do a good job cost accounting, the accounting staff must be carefully pondered. 1 Of the problem Construction projects costing businesses that will occur during construction of the production costs, through the construction, manufacturing costs and other subjects Guiji summary, then, directly or distribution of the object included in the cost accounting, calculation the actual cost of the project. As the construction of a unitary enterprise products, long production cycle, production sites and the cost of higher uncertainty characteristics, cost accounting and industrial enterprises are very different pared to, especially after the implementation of guidelines for the construction contract, construction cost accounting business work, there has been more substantial than before to adjust. In this paper, I address the current problems in practical work, to talk about the construction project costing business problems. Second, costing a number of specific issues the issue of cost accounting to determine the object At present, the construction project costing panies the main problems is costing the object is too extensive. Of course, if the division of cost account
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