《工程成本核算与分析》课件-机械费的核算

准算机械费Calculatemachinerycost01知识目标KnowledgeObjective掌握机械费的核算内容和分配方法Mastertheaccountingcontentanddistributionmethodsofmachinerycost02能力目标Abilityobjective能够完成机械费的账务处理Abletocompletetheaccountingprocessformachinerycost03素质目标QualityObjective培养归纳总结、举一反三的能力Developtheabilitytosummarizeandgeneralize,andtoapplyprinciplestonewsituations机械成本主要包括使用机械所发生以下费用Machinerycostsmainlyincludethevariousexpensesincurredduringtheuseofmachinery核算内容Accountingcontent机械费用Machinerycost01人工费01Laborcost02燃料及动力费02Fuelandpowercosts03折旧及修理费03Depreciationandrepaircosts04其他直接费04Otherdirectcosts05间接费用05Indirectcost归集Collection机械费用Machinerycost租用外单位的施工机械，或从公司内部单位租入的施工机械，所支付的租赁费应根据机械管理部分提供的“机械设备结算单”所列金额，直接计入工程成本。Therentalfeesforconstructionmachineryleasedfromexternalunitsorrentedfrominternalunitsofthecompanyshouldbedirectlyincludedintheprojectcostaccordingtotheamountslistedinthe"MechanicalEquipmentSettlementForm"providedbythemachinerymanagementsection.使用自有机械或运输设备进行机械作业所发生的各项费用，其作业成本先通过“机械作业”账户核算，期末再按一定的方法分配。Theexpensesincurredinmechanicaloperationsusingownmachineryortransportationequipmentareaccountedforunderthe"mechanicaloperations"account,andtheoperatingcostsareallocatedattheendoftheperiodaccordingtocertainmethods.租用外单位（包括内部独立核算机械作业单位）的施工机械Rentingconstructionmachineryfromexternalunits(includinginternallyindependentaccountingmachineryoperationunits)使用本单位自有施工机械和运输设备Utilizingself-ownedconstructionmachineryandtransportationequipmentwithintheorganization归集Collection机械费用Machinerycost机械设备Mechanicalequipment自有机械设备Self-ownedmechanicalequipment机械作业Mechanicaloperation合同履约成本——××Contractperformancecosts--xx租入机械设备Rentmechanicalequipment借增贷减，期末需按标准分配给成本核算对象，一般无余额Debitsincreasethebalance,whilecreditsdecreaseit.Attheendoftheperiod,itneedstobeallocatedtocostaccountingobjectsaccordingtostandards,typicallywithnoremainingbalance机械使用费Machineryusagefee归集Collection机械费用Machinerycost明细账中按成本项目或费用设立专栏，进行明细核算Thedetailedaccountestablishesspecializedcolumnsaccordingtocostitemsorexpensesfordetailedreckoning机械作业的二级明细科目设置SettingofSecondaryDetailedSubjectsforMechanicalOperations机械作业-承包工程MechanicalOperations-ContractedProjects“机械作业”账户"MechanicalOperations"Account机械作业-机械出租MechanicalOperations-MachineryRental机械作业-间接费用MechanicalOperations–

IndirectExpenses归集Collection机械费用Machinerycost01“机械作业-承包工程”明细账01"MechanicalOperations-ContractedProjects"DetailedAccount核算企业及其内部独立核算的施工单位、机械站和运输队，为本单位承包工程进行的机械作业的成本，Calculatethecostsofmechanicaloperationscarriedoutforcontractedprojectswithintheenterpriseanditsinternallyaccountableconstructionunits,machinerystations,andtransportationteams,“合同履约成本”账户"Contractperformancecosts"account发生的成本Costsincurred月末Attheendofthemonth分配转入Allocateandtransfer归集Collection机械费用Machinerycost02“机械作业-机械出租”明细账02"MechanicalOperations-MachineryRental"DetailedAccount核算通过租赁方式承担的机械作业成本以及为企业承担专项工程的机械作业成本，Calculatethecostsofmechanicaloperationsundertakenthroughleasing,aswellasthecostsofmechanicaloperationsundertakenforspecializedprojectsonbehalfoftheenterprise,“其他业务成本”账户"OtherOperatingCosts"account发生的成本Costsincurred月末Attheendofthemonth分配转入Allocateandtransfer归集Collection机械费用Machinerycost03“机械作业-间接费用”明细账03"MechanicalOperations-IndirectExpenses"DetailedAccount

发生的各项作业间接费用，发生时可先在“机械作业-间接费用”账户及相关费用项目反映，月末再按一定方法分配计入各成本受益对象的“间接费用”项目。Theindirectcostsincurredinvariousoperationsshallbeinitiallyreflectedinthe"IndirectCosts"accountandrelatedexpenseitemsunder"MechanicalOperations-IndirectCosts"whentheyoccur,andthenallocatedandrecordedintothe"IndirectCosts"itemofvariouscostsbeneficiariesbyacertainmethodattheendofthemonth.机械作业——间接费用MechanicalOperations-IndirectExpenses月末Attheendofthemonth分配Allocation承包工程Contractedprojects机械出租Machineryrental合同履约成本Contractperformancecosts机械作业的辅助项目设置Settingofauxiliaryitemsformechanicaloperations01人工费01Laborcost02燃料及动力费02Fuelandpowercosts03折旧及修理费03Depreciationandrepaircosts04其他直接费04Otherdirectcosts05间接费用05Indirectcost归集Collection机械费用Machinerycost分配Allocation机械费用Machinerycost期末Endoftheperiod受益对象BBeneficiaryB受益对象ABeneficiaryA成本费用1Costsandexpenses1成本费用2Costsandexpenses2成本费用3Costsandexpenses3……分配Allocation机械费用Machinerycost使用台班分配法Usethemachine-shiftallocationmethod完成产量分配法Completedoutputallocationmethod机械作业成本的分配方法Allocationmethodsformechanicaloperationcosts工料成本分配法Laborandmaterialcostallocationmethod分配Allocation机械费用Machinerycost01使用台班分配法01Usethemachine-shiftallocationmethod根据某种机械、设备每台班实际成本与各受益对象使用该种机械的台班数量，计算该种机械应负担的费用的一种机械作业成本的分配方法。这种方法适用于单机或机组为成本核算对象。Itisamethodofallocatingthecostofmechanicaloperationbasedontheactualcostofeachshiftofcertainmechanicalequipmentandthenumberofshiftsofthatequipmentusedbyeachbeneficiary.Themethodappliestoeitherasinglemachineoragroupofmachinesasthecostaccountingobject.分配率Allocationrate=该种机械作业成本合计/该种机械作业台班数=Thetotalcostofthismechanicaloperation/Thenumberofshiftsforthismechanicaloperation某受益对象应分配某种机械作业成本Thebeneficiaryshouldallocatecertainmechanicaloperationcosts=该受益对象使用该种机械作业台班数×分配率=thenumberofshiftsusingthiskindofmechanicaloperationbythebeneficiary×distributionrate分配Allocation机械费用Machinerycost挖土机台班实际成本（分配率）Theactualcostoftheexcavatorteam(distributionrate)=16206.50/20=810.325元/台=16206.50/20=810.325yuanperunit某挖土机本月使用台班数是20台，其中，A工程12台班，B工程8台班，共计发生成本16206.50元，则Thenumberofshiftsusedbyacertainexcavatorthismonthis20,amongwhich,12shiftsareforProjectA,

and8shiftsareforProjectB,totalingaproductioncostof16206.50yuan,then例题ExampleA工程应分配挖土机作业成本TheallocatedexcavationmachineryoperatingcostforProjectA=12×810.325=9723.90元=12×810.325=9723.90yuanB工程应分配挖土机作业成本TheallocatedexcavationmachineryoperatingcostforProjectB=8×810.325=6482.60元=8×810.325=6482.60yuan分配Allocation机械费用Machinerycost02完成产量分配法02Completedoutputallocationmethod根据某种机械、设备单位产量实际成本与各受益对象使用该种机械完成的产量，计算该种机械应负担的费用的一种机械作业成本的分配方法。适用于单机或机组为成本核算对象的成本分配，如大型挖土机、搅拌机等。Itisamethodofallocatingmechanicaloperationcostsbasedontheactualcostperunitofoutputofcertainmachineryorequipmentandtheoutputcompletedbyeachbeneficiaryobjectusingthatmachinery.Applicableforcostallocationofstandalonemachinesorunits,suchaslargeexcavators,andmixers,wheretheyareconsideredascostobjects.分配率Allocationrate=该种机械作业成本合计/该种机械实际完成产量=Totalcostofthistypeofmechanicaloperation/Actualoutputachievedbythistypeofmachinery某受益对象应分配某种机械作业成本Thebeneficiaryshouldallocatecertainmechanicaloperationcosts=该受益对象使用该种机械完成的产量×分配率=theoutputcompletedbythebeneficiaryusingthiskindofmachinery×distributionrate分配Allocation机械费用Machinerycost挖土机本月发生成本16206.50元，本月完成挖土方4000m³，其中，A号工程2400m³，B号工程1600m³。要求用完成产量分配法分配机械作业费用，编制分配表。Theexcavatorgeneratedacostof16,206.50yuanthismonthandcompletedanexcavationof4,000cubicmetersthismonth.Amongthem,ProjectAis2400cubicmeters,ProjectBis1600cubicmeters.Itisrequiredtoallocatethemechanicaloperationcostsusingthecompletedoutputmethodandprepareanallocationtable.例题Example挖土机单位产量实际成本（分配率）Theactualcostperunitoutputoftheexcavator(distributionrate)=16206.50/4000=4.052元/立方=16206.50/4000=4.052yuanpercubicmeter=2400×4.052元

/立方

=9724.8元=2400×4.052yuanpercubicmeter=9724.8yuan=1600×4.052元

/立方

=6483.2元=1600×4.052yuanpercubicmeter=6483.2yuanA工程应分配挖土机作业成本TheallocatedexcavationmachineryoperatingcostforProjectAB工程应分配挖土机作业成本TheallocatedexcavationmachineryoperatingcostforProjectB分配Allocation机械费用Machinerycost机械作业费用分配表MechanicalOperationCostAllocationTable年月日YearMonthDate部门：Department:单位：元Unit:yuan分配对象Allocationobject分配标准Allocationstandard分配率Allocationrate分配金额AllocatedamountA工程ProjectA2400立方2400cubicmeters4.052元/立方4.052yuanpercubicmeter9724.8元9724.8yuanB工程ProjectB1600立方1600cubicmeters4.052元/立方4.052yuanpercubicmeter6483.2元6483.2yuan部门：Department:审核：Reviewedby:制表：Preparedby:将计算结果填入分配表Fillintheallocationtablewiththecalculatedresults分配Allocation机械费用Machinerycost分配标准Allocationstandard使用机械、设备的受益对象的人工费、材料费Laborandmaterialcostsofbeneficiariesusingmachineryandequipment计算和分配该受益对象应负担的该种机械的费用的一种机械作业成本的分配方法Itcalculatesandallocatestheportionofmachineryexpensesthatabeneficiaryshouldbear,servingasamethodfordistributingmachineryoperationcosts03工料成本分配法03Laborandmaterialcostallocationmethod分配Allocation机械费用Machinerycost这种方法适用于以机械类别为成本核算对象的成本分配Thismethodappliestocostallocationwithmechanicalcategoriesascostaccountingobjects分配率Allocationrate=该种机械作业成本合计/使用该类机械的各受益对象的工料成本之和=Thetotaloperatingcostofsuchmachinery/thesumofthelaborandmaterialcostsincurredbyallbeneficiariesusingthistypeofmachinery某受益对象应分配某种机械作业成本Thebeneficiaryshouldallocatecertainmechanicaloperationcosts=该受益对象工料成本×分配率=Thelaborandmaterialcostofthebeneficiary×distributionrate03工料成本分配法03Laborandmaterialcostallocationmethod分配Allocation机械费用Machinerycost本月为甲、乙两工程提供运输的总成本为200000元。根据账簿记录：甲工程工料费为460000元；

乙工程工料费340000元。要求：列式分配机械作业成本，并作分配的会计分录。ThetotalcostoftransportationforProjectsAandBthismonthis200,000yuan.Accordingtotheaccountingrecords:thematerialcostsforProjectAare460,000yuan;andforProjectB,theyare340,000yuan.Requirement:Allocatethecostsofmachineryoperationsinatabularformandmakeaccountingentries.例题Example机械使用费分配率Theallocationrateformachineryusagefees=200000/800000=0.25元=200000/800