外文翻譯---施工企業(yè)工程項(xiàng)目成本核算若干問題研究-會計(jì)審計(jì)-全文預(yù)覽
【正文】 ing objects too small, there will be many indirect costs need to be assessed, adding to the accounting workload, duplication of efforts, lack of practical significance. Cost object division to be reasonable, then the actual work to make sure? Cost object classification method generally has the following four points: ⑴ construction and installation, should generally be in the preparation of construction drawings for each independent unit of work is costing the budget target, as far as possible largescale projects with the main branch of engineering as a cost accounting objects. ⑵ large, long duration of the unit works project can be divided into several parts, with part project as costing objects. ⑶ the same project, by the same units of construction, the same construction site, the same structure type, start time, pletion of similar quantities of a number of smaller units of project, can be bined as a cost accounting object. ⑷ internal independent accounting machinery construction, transport units of its own transport equipment, construction machinery or mechanical operation, the object of its cost accounting to construction should generally be the type of machinery and transport equipment identification, or directly to each machine or equipment costing object, monly known as single account. 2. On the cost of the project determine Cost object identified, all of the original record must be filled in accordance with established cost accounting objects. In order to accurately reflect the various cost accounting production costs should be borne by the object, the object should be to set the project cost for each cost accounting ledger, columns grouped according to the cost of the project. Project construction and installation costs typically include direct labor costs, direct materials, machinery and fees, other direct costs and indirect costs. Each has its specific content costs, but also have other costs associated with the Department, the familiar, on the cost accounting is very project cost items can be set up correctly, but is prone to use the concept of ambiguities, only the direct labor cost project as an example. Direct labor costs are directly engaged in construction and installation projects, including construction workers the wages and selfstorage site to the construction site of the transporter transport workers in wages and other content, but does not include materials procurement personnel, construction machinery operator
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