外文翻譯---施工企業(yè)工程項目成本核算若干問題研究-會計審計-文庫吧資料
2025-05-22 09:31本頁面
【正文】 ed. 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 accounting 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 objec
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