外文翻译---施工企业工程项目成本核算若干问题研究.docx

附录1The Study of Construction Enterprise Project CostingCost 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 problemConstruction 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, calculationthe 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 compared to, especially after the implementation of guidelines for the construction contract, construction cost accounting businesswork, 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 issues1.On the issue of cost accounting to determine the object At present, the construction project costing companies 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: 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 large-scale projects with the main branch of engineering as a cost accounting objects. large, long duration of the unit works project can be divided into several parts, with part project as costing objects. the same project, by the same units of construction, the same construction site, the same structure type, start time, completion of similar quantities of a number of smaller units of project, can be combined as a cost accounting object. 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 costingobject, commonly 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 important.General 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 self-storage site to the construction site of the transporter transport workers in wages and other content, but does not include materials procurement personnel, construction machinery operators 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 uncommon.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 accounts.End 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 Taiwans machinery to pay class fees fixed rental fee, credited directly to the constructionsubjects, not accounted for by the subject.The distribution of subjects included in credit records, construction, Other operating expenses, etc fees. The use of auxiliary production subjects should be noted that the problem is within the independent accounting enterprises subordinate unit of mechanical work, the place of production costs, should be in the mechanical work Subject accounting, do not use this subject.The distribution of subjects included in credit records, construction, mechanical work, management fees and other operating expenses, construction project and other subjects of the costs or fees.4. On the cost accounting procedures Under Corporate Accounting System provides construction enterprises and units to enforce guidelines for the construction contract, as required in the accounting end of affirmation of contract revenue and contract costs, therefore, the construction company project costing Cheng Xu has been a significant change than before.Specific performance contract is expected to increase the total cost of the measurement, calculation and on the stage of completion of current contract revenue and contract costs of the contract confirmation of Maori.5. On the cost accounting and allocation of specific labor cost accounting.First, the department of labor and wage timesheets, construction tasks such as books and contract accounts and monthly financial sector to provide employment unit project summary.Accordingly, the financial sector and the preparation of wage distribution table, according to beneficiaries included in costs and expenses. materials accounting, must be issued by the materials management department of the use of materials, engineering division of the limits of consumption and other consumption, only the material can be directly used for projects included in the cost accounting object of materials cost item,and for the organization and management of construction materials and consume all kinds of construction machinery and materials consumed, respectively, should be first through the manufacturing costs, mechanical work and other subjects Guiji, and then redistributed to the appropriate cost of the projectin. mechanical royalty accounting.Lease accounting machinery costs can often distinguish between objects, their own machinery costs, through mechanical work Subject Guiji and distribution.Allocation methods are Taiwan class distribution method, the budget allocation method and the operating volume of distribution method. other direct costs accounting.Other direct costs generally can distinguish beneficiaries, included the time of the direct costs. accounting of indirect costs.The allocation of general overhead costs twice: the first is done and distributed among the unfinished works, and the second will be the first time assigned to the cost of the project has been completed at all cost accounting Duixiang of redistribution.Allocation criteria, construction standards for direct fee, installation fee for the artificial standard products (services, operations) of the distribution of direct costs or labor costs as the standard. In summary, I think, to fundamentally change the projects extensive cost accounting model, accounting personnel in addition to strictly follow the construction business accounting Measure is set correctly and the use of accounting courses, but also must be integrated with enterprisecost management objectives, to further refine the work accounting, organization and coordinate the relevant business units in order to dig out from the benefits of cost management in order to continuously improve the profit level of the project to play its due role.附录2施工企业工程项目成本核算若干问题研究成本管理是企业生产经营管理的重要内容，是提高企业经济效益的重要途径之一。而成本核算是成本管理的基础工作。搞好成本核算工作，是实现企业成本管理目标的重要手段，对最大限度地挖掘降低成本、费用的潜力发挥着关键作用。因此如何做好成本核算工作，是会计人员必须认真思索的问题。一、问题的提出 施工企业工程项目成本核算，就是将工程施工过程中发生的各项生产费用，通过“工程施工”、“制造费用”等科目进行归集汇总，然后再直接或分配计入各成本核算对象，计算出工程项目的实际成本。 由于施工企业产品具有单一性、生产周期长、生产地点的不确定性及造价高等特点，成本核算工作与工业企业相比有很大差异，特别是在执行建造合同准则以后，施工企业的成本核算工作较以前又有了较大幅度地调整。在此，笔者针对目前实际工作中存在的问题，谈一谈施工企业工程项目的成本核算问题。 二、成本核算若干具体问题 1.关于成本核算对象的确定问题 目前，施工企业工程项目成本核算存在的主要问题就是成本核算对象过于粗放。当然，成本核算对象如果划分的过细，会出现许多间接费用需要分摊，徒然增加核算工作量，事倍功半，缺乏现实意义。成本核算对象划分要合理，那么在实际工作中如何确定呢？ 成本核算对象的划分方法大致有如下四点： 建筑安装工程一般应以每一独立编制施工图预算的单位工程为成本核算对象，对大型主体工程应尽可能以分部工程作为成本核算对象。 规模大、工期长的单位工程，可以将工程划分为若干部位，以分部工程作为成本核算对象。 同一工程项目，由同一单位施工，同一施工地点、同一结构类型、开工竣工时间相近、工程量较小的若干个单位工程，可以合并作为一个成本核算对象。 企业内部独立核算的机械施工、运输单位使用自有施工机械或运输设备进行机械作业，其成本核算对象一般应以施工机械和运输设备的种类确定，或者直接以每台机械或设备为成本核算对象，俗称“单机核算”。 2.关于成本项目的确定问题 成本核算对象确定后，所有的原始记录都必须按照确定的成本核算对象填制。为准确反映各个成本核算对象应负担的生产费用，应按每一成本核算对象设置工程成本明细帐，并按成本项目分设专栏。建筑安装工程成本项目一般包括直接人工费、直接材料费、机械使用费、其他直接费和间接费用。每项费用都有其特定内容，也都有与其他费用相关之处，熟悉这些，对成本核算非常重要。一般项目都能正确设置成本项目，但在使用中却容易出现概念不清的问题，仅以直接人工费项目为例。直接人工费项目包括直接从事建筑安装工程施工的工人的工资及自工地仓库运料至施工现场的运输工人工资等内容，但不包括材料采购人员、施工机械操作人员及材料到达工地仓库以前的搬运、装卸工人工资。但实际工作中，把材料采购人员的工资列在人工费项下的却不鲜见。企业内部独立核算的机械施工、运输单位使用自有施工机械或运输设备进行机械作业，其成本项目一般分为人工费、燃料及动力费、折旧及修理费、其他直接费和间接费用。 3.关于成本核算的科目设置和使用问题 运用“工程施工”科目应注意的问题是，属于人工费、材料费、机械使用费和其他直接费等直接成本费用，可直接计入，间接费用则先在“制造费用”科