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)-預(yù)覽頁
【正文】 s and material access to the site prior to removal warehouse , working wages. But the actual work, the materials listed in the procurement staff wages under labor costs are not unmon. Internal independent accounting machinery construction, transportation units owned or transport equipment, construction machinery and mechanical operations, the cost of the project is generally divided into labor costs, fuel and power costs, depreciation and repair costs, other direct costs and indirect costs. 3. On the subject of cost accounting setup and use The use of construction subjects should be noted that the problem is related to labor, materials, mechanical royalties and other direct costs of fees, direct costs can be directly included, the indirect costs are first in the manufacturing costs subject to accounting, monthend, then some allocation criteria, distribution of objects included in the cost accounting.Contract gross margin account of the construction contract subject to confirm the contract margin. The end of this course is a debit balance to reflect the cost of unfinished construction contracts and contract margins. The use of manufacturing costs subjects should be noted that the problem is that business administration department for organizing and managing production and operation management of costs incurred, should be included in management fees subject, not the subject of the period, according to the cost accounting objects should share the burden of indirect costs, debit construction contract costs (overhead), credited to the subject. The use of mechanical work subjects should be noted that the problem is that the enterprise from other units or other mechanical stops within the independent accounting lease of construction machinery, in accordance with the provisions of Taiwan39。而成本核算是成本管理的基礎(chǔ)工作。 由于施工企業(yè)產(chǎn)品具有單一性、生產(chǎn)周期長、生產(chǎn)地點(diǎn)的不確定性及造價高等特點(diǎn)，成本核算工作與工業(yè)企業(yè)相比有很大差異，特別是在執(zhí)行建造合同準(zhǔn)則以后，施工企業(yè)的成本核算工作較以前又有了較大幅度地調(diào)整。成本核算對象劃分要合理，那么在實(shí)際工作中如何確定呢？ 成本核算對象的劃分方法大致有如下四點(diǎn)： ⑴建筑安裝工程一般應(yīng)以每一獨(dú)立編制施工圖預(yù)算的單位工程為成本核算對象，對大型主體工程應(yīng)盡可能以分部工程作為成本核算對象。 成本核算對象確定后，所有的原始記錄都必須按照確定的成本核算對象填制。一般項(xiàng)目都能正確設(shè)置成本項(xiàng)目，但在使用中卻容易出現(xiàn)概念不清的問題，僅以直接人工費(fèi)項(xiàng)目為例。 運(yùn)用“工程施工”科目應(yīng)注意的問題是，屬于人工費(fèi)、材料費(fèi)、機(jī)械使用費(fèi)和其他直接費(fèi)等直接成本費(fèi)用，可直接計(jì)入，間接費(fèi)用則先在“制造費(fèi)用”科目進(jìn)行核算，月份終了，再按一定分配標(biāo)準(zhǔn)，分配計(jì)入各成本核算對象。期末，按照各成本核算對象應(yīng)負(fù)擔(dān)的間接費(fèi)用進(jìn)行分?jǐn)?，借記“工程施?— 合同成本（間接費(fèi)用）”，貸記本科目。該科目貸方記錄分配計(jì)入“工程施工”、“機(jī)械作業(yè)”、“管理費(fèi)用”和“其他業(yè)務(wù)支出”、“在建工程”等科目的成本或費(fèi)用。首先由勞動工資部門根據(jù)考勤表、施工任務(wù)書和承包結(jié)算書等，每月向財(cái)務(wù)部門提供“單位工程用工匯總表”。租入機(jī)械費(fèi)用一般都能分清核算對象，自有機(jī)械費(fèi)用，應(yīng)通過“機(jī)械作業(yè)”科目歸集并分配。 ⑸間接費(fèi)用的核算。
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