畢業(yè)施工企業(yè)成本管理核算機(jī)制

摘要當(dāng)前，施工項(xiàng)目成本管理工作沒有得到很好的開展，其癥結(jié)在于對(duì)成本核算工作的模糊認(rèn)識(shí)和缺乏重視。而加強(qiáng)項(xiàng)目成本核算，將是建筑企業(yè)進(jìn)入成本競(jìng)爭(zhēng)時(shí)代的利器，也是企業(yè)推進(jìn)成本發(fā)展戰(zhàn)略的基礎(chǔ)。成本管理的中心環(huán)節(jié)就是企業(yè)成本核算，只有做好這點(diǎn)，才能使成本最大程度的降低，達(dá)到以最少的消耗取得最大經(jīng)濟(jì)效益的目的。論文基于施工企業(yè)成本核算的現(xiàn)狀分析，探討建筑施工企業(yè)為了進(jìn)一步搞好施工企業(yè)成本管理與核算，增強(qiáng)節(jié)約降耗意識(shí)，在成本核算方面做新的機(jī)制研究，并做作業(yè)法成本核算機(jī)制應(yīng)用于建筑施工項(xiàng)目成本核算的初步探究，最后選取某國(guó)際酒店綜合樓土建工程項(xiàng)目進(jìn)行案例分析，驗(yàn)證論文就成本核算所提出的機(jī)制應(yīng)用的可行性。關(guān)鍵詞：建筑；施工企業(yè)；成本；成本管理；成本核算ABSTRACT滑S柏t道r完e螺n甩g鳳t蔬h(yuǎn)派e亭n夏弄t陡h閣e融餐c蠶o胃n惑s夕t街r討u湖c詳t翁i監(jiān)o換n軍麻p古r熱o傲j斯e秘c蹦t蜘踐c缺o慕s仙t子繁a帽c欣c員o淡u穩(wěn)n兔t持i次n蘭g縣,喉辯g戰(zhàn)o蠻o斧d脂濾c粱a州r去e滴構(gòu)s意e富r震v貴e聚s潑朱a冤s您栗a覆沒s腐o抄u欠r總c信e騎但o劇f淚是e浸n夠t仔e障r柜p櫻r床i衰s球e川s言,章逐b即y迎降s肉u票p肆p狹o笨r柱t累i驕n痕g袋獲e劉f津f賴i占c抄i龍e鉤n劃c芳y譽(yù),正司g萬o齊o春d公輔d緞e祥v遮e膠l晚o毛p途m板e(cuò)鼠n嘩t稻晶o踩f爆融c掙o踩n相s術(shù)t脖r唱u揚(yáng)c炕t類i膀o澡n耐董e岡n著t鞭e通r我p袖r賀i晚s偽e津s高鉛i破s逼臥o虹n尸e古扶o乖f屬嚇t漸h創(chuàng)e出際f垂o淺u偵n冊(cè)d合a賣t兼i搶o鞏n蒼s鎮(zhèn).器感C會(huì)u敗r集r礎(chǔ)e虛n頌t問l車y占,潔葬t(yī)息h處e抱奴c躁o伍n毅s槽t濤r寺u溫c弊t養(yǎng)i禍o連n身輩p健r樓o睛j亂e病c殺t洽罵c窗o阿s圈t考維m刷a媽n拌a煌g攝e沿m錢e持n富t蹈務(wù)h抄a秧v少e雀粥n悅o韻t怕悼b慧e榮e床n攤能w畏e食l裹l眉憤c蟲a扒r后r皂i舌e洲d越并o遞u涂t義,章東t塵h夠e裹邊m娘a殘i瓦n繼革p敬r溝o廳b挨l族e(cuò)瓜m電追l書i俯e爭(zhēng)s模過o童n團(tuán)臉t蛇h(yuǎn)兆e嗓杰f奇u設(shè)z牛z薯y屯子u蔬n蛋d磨e振r孩s脖t宿a飲n意d紡i鞭n槐g眼粉o帝f瓣隔c烏o距s讓t伏繼a著c瓜c呆o刃u頸n駛t悉i娛n鴨g飛撓a挺n著d啊保t碧h屑e鋸元l沈a盆c游k御醉o池f疲插a節(jié)t碗t癥e糟n眨t柿i勒o岸n貴.蟻塊A特n散d耗炒s吸t筐r傅e觸n弟g究t擊h移e著n救莫c傾o乖s烏t趕盤a吳c和c遠(yuǎn)o懷u業(yè)n情t尊i每n杯g藝,煎統(tǒng)w徐i呢l荷l恩障b跨e鼠兔t難h參e億凝c忠o撕s肢t懲貓o最f犁體c什o半n校s安t彼r削u庫(kù)c貝t買i秒o拆n評(píng)狂e承n寬t軋e亮r駁p怖r史i綱s造e然s童驕t逗o績(jī)國(guó)e棵n少t懼e悟r押合t繁h灶e玻外e摘r抽a鎮(zhèn)陽o士f鬼估c載o撈m扛p局e傘t塌i品t茫i日o限n尤朋i天n沈s災(zāi)t雅r否u村m約e顫n荷t賴,寒扁i稼s呀侍t暫h礙e母竟c效o批s瑞t緞錘t陡o轎衛(wèi)p還r混o否m關(guān)o川t測(cè)e呀掉t臨h晨e汗業(yè)d瘦e涼v籠e訊l話o薦p展m糧e湯n斥t報(bào)菌o搶f春駱c餓o懸r蛋p嚼o贊r責(zé)a舟t粥e唯勒s悶t快r攻a蒜t駐e砍g已y勇.析I危n戲隔a盈n鉗嗓i逆n璃c并r叼e藥a鼻s背i即n悼g汁l臺(tái)y瘦偷c淋o性m寫p裙e絞t襪i廳t其i奸v銷e佳慶c描o俱n控s康t紋r竟u番c菜t第i您o猜n條著m條a味r縱k倡e宗t案,鑄站t梯h冰e無嫁t饒a株s往k即致i困n疼a相d握e夠q間u葡a釀t似e越,弊換e宜n愿t珍e之r暢p吊r反i攔s穩(wěn)e按s指童c橡a瀉n粱耍m涂a界k待e添坐t百h唐e似溝c兇o詳n育s席t襖r槐u必c皺t殊i討o目n鉤給c翼o失s托t蠶s獵,像鑄p混a循r嶼t推i怪c砍u尤l暗a姥r眾l聞y露鍛g換o斬o更d行觸o潤(rùn)r析聽b捐a擱d絨核i罩n絲t逃e往r診n毒a浸l離們c榆o店s潤(rùn)t蠶總a她c如c昂o壽u制n扇t袖i乖n捧g修輕t話o大腫d煉e糧t鈴e貢r(shí)鋪m吩i熊n扇e芳極w緒h洲e興t襪h證e利r疏雀t校h煎e(cuò)仇酬e蟲n閉t辮e敗r滋p脾r椒i庸s租e丑嘴t屬o妨念w刑i盯n昂網(wǎng)i孟n助未t盾h服e昆匹c侵o農(nóng)m厚p極e目t界i雕t杠i灣o這n脫.查伙C單o乖s縫t良竟m帆a觸n搶a合g骨e偶m目e棋n玉t照,條盛c陜o璃s擠t逆殲a諷c萄c尤o到u形n碎t玉i映n鑒g愧者b畢u貢s尾i哀n款e膊s靈s喉柔i斷s貧喬t你h駕e掠屢k啟e綱y則素s敬t陳e傾p諒,孟孔o(hù)袍n挪l夢(mèng)y聯(lián)璃d睛o暗棗t技h惜i售s匪,久壺c畏a卻n港攤t禁h母e失已m浸a給x割i念m添u甜m案些c艘o井s兄t期食r揉e區(qū)d魚u黨c郵t刪i非o指n棗,沾而a械c新h應(yīng)i擋e浪v桂e萌d勉滑w負(fù)i志t盤h舟胞t式h吸e菜漲m們i亞n雀i瞇m是u逮m誰鑰o挎f險(xiǎn)爹c蜻o宅n置s判u小m解p獻(xiàn)t禁i味o乞n訂吸t逼o品磨m潔a梯x蛾i升m蛛i滔z猶e漿坊e菌c至o索n敢o貞m踐i諸c疾慨e訴f青f網(wǎng)i謀c誕i父e說n酸c氏y德.Paper,basedonexistingresearchConstructionCostAccountingcontentofconstructionenterprisesinordertofurtherimprovetheconstructioncostmanagementandaccounting,andenhanceawarenessofconservationandconsumptionreductioninthecostaccountingaspectofthenewmechanism,andmakeapplicationoftraditionalcostaccountingsystemconstructionenterprisesintheinitialinquiry,thefinalselectionofaninternationalhotelcomplexbuildingcivilengineeringprojectscasestudytoverifythefeasibilityofapplyingcostaccountingmethod,andthusofpersonalviews.Keywords:Construction;constructionenterprise;cost;costmanagement;costaccounting目錄TOC\o"1-2"\h\z\uHYPERLINKandothersubjectsGuijisummary,then,directlyordistributionoftheobjectincludedinthecostaccounting,calculationtheactualcostoftheproject.Astheconstructionofaunitaryenterpriseproducts,longproductioncycle,productionsitesandthecostofhigheruncertaintycharacteristics,costaccountingandindustrialenterprisesareverydifferentcomparedto,especiallyaftertheimplementationofguidelinesfortheconstructioncontract,constructioncostaccountingbusinesswork,therehasbeenmoresubstantialthanbeforetoadjust.Inthispaper,Iaddressthecurrentproblemsinpracticalwork,totalkabouttheconstructionprojectcostingbusinessproblems.Second,costinganumberofspecificissues1.OntheissueofcostaccountingtodeterminetheobjectAtpresent,theconstructionprojectcostingcompaniesthemainproblemsiscostingtheobjectistooextensive.Ofcourse,ifthedivisionofcostaccountingobjectstoosmall,therewillbemanyindirectcostsneedtobeassessed,addingtotheaccountingworkload,duplicationofefforts,lackofpracticalsignificance.Costobjectdivisiontobereasonable,thentheactualworktomakesure?Costobjectclassificationmethodgenerallyhasthefollowingfourpoints:⑴constructionandinstallation,shouldgenerallybeinthepreparationofconstructiondrawingsforeachindependentunitofworkiscostingthebudgettarget,asfaraspossiblelarge-scaleprojectswiththemainbranchofengineeringasacostaccountingobjects.⑵large,longdurationoftheunitworksprojectcanbedividedintoseveralparts,withpartprojectascostingobjects.⑶thesameproject,bythesameunitsofconstruction,thesameconstructionsite,thesamestructuretype,starttime,completionofsimilarquantitiesofanumberofsmallerunitsofproject,canbecombinedasacostaccountingobject.⑷internalindependentaccountingmachineryconstruction,transportunitsofitsowntransportequipment,constructionmachineryormechanicaloperation,theobjectofitscostaccountingtoconstructionshouldgenerallybethetypeofmachineryandtransportequipmentidentification,ordirectlytoeachmachineorequipmentcostingobject,commonlyknownas"singleaccount."2.OnthecostoftheprojectdetermineCostobjectidentified,alloftheoriginalrecordmustbefilledinaccordancewithestablishedcostaccountingobjects.Inordertoaccuratelyreflectthevariouscostaccountingproductioncostsshouldbebornebytheobject,theobjectshouldbetosettheprojectcostforeachcostaccountingledger,columnsgroupedaccordingtothecostoftheproject.Projectconstructionandinstallationcoststypicallyincludedirectlaborcosts,directmaterials,machineryandfees,otherdirectcostsandindirectcosts.Eachhasitsspecificcontentcosts,butalsohaveothercostsassociatedwiththeDepartment,thefamiliar,onthecostaccountingisveryimportant.Generalprojectcostitemscanbesetupcorrectly,butispronetousetheconceptofambiguities,onlythedirectlaborcostprojectasanexample.Directlaborcostsaredirectlyengagedinconstructionandinstallationprojects,includingconstructionworkersthewagesandself-storagesitetotheconstructionsiteofthetransportertransportworkersinwagesandothercontent,butdoesnotincludematerialsprocurementpersonnel,constructionmachineryoperatorsandmaterialaccesstothesitepriortoremovalwarehouse,workingwages.Buttheactualwork,thematerialslistedintheprocurementstaffwagesunderlaborcostsarenotuncommon.Internalindependentaccountingmachineryconstruction,transportationunitsownedortransportequipment,constructionmachineryandmechanicaloperations,thecostoftheprojectisgenerallydividedintolaborcosts,fuelandpowercosts,depreciationandrepaircosts,otherdirectcostsandindirectcosts.3.OnthesubjectofcostaccountingsetupanduseTheuseof"construction"subjectsshouldbenotedthattheproblemisrelatedtolabor,materials,mechanicalroyaltiesandotherdirectcostsoffees,directcostscanbedirectlyincluded,theindirectcostsarefirstinthe"manufacturingcosts"subjecttoaccounting,monthend,thensomeallocationcriteria,distributionofobjectsincludedinthecostaccounting."Contractgrossmargin"accountoftheconstructioncontractsubjecttoconfirmthecontractmargin.Theendofthiscourseisadebitbalancetoreflectthecostofunfinishedconstructioncontractsandcontractmargins.Theuseof"manufacturingcosts"subjectsshouldbenotedthattheproblemisthatbusinessadministrationdepartmentfororganizingandmanagingproductionandoperationmanagementofcostsincurred,shouldbeincludedin"managementfees"subject,notthesubjectaccounts.Endoftheperiod,accordingtothecostaccountingobjectsshouldsharetheburdenofindirectcosts,debit"construction-contractcosts(overhead)",creditedtothesubject.Theuseof"mechanicalwork"subjectsshouldbenotedthattheproblemisthattheenterprisefromotherunitsorothermechanicalstopswithintheindependentaccountingleaseofconstructionmachinery,inaccordancewiththeprovisionsofTaiwan'smachinerytopayclassfeesfixedrentalfee,crediteddirectlytothe"construction"subjects,notaccountedforbythesubject.Thedistributionofsubjectsincludedincreditrecords,"construction","Otheroperatingexpenses",etcfees.Theuseof"auxiliaryproduction"subjectsshouldbenotedthattheproblemiswithintheindependentaccountingenterprisessubordinateunitofmechanicalwork,theplaceofproductioncosts,shouldbeinthe"mechanicalwork"Subjectaccounting,donotusethissubject.Thedistributionofsubjectsincludedincreditrecords,"construction","mechanicalwork","managementfees"and"otheroperatingexpenses","constructionproject"andothersubjectsofthecostsorfees.4.OnthecostaccountingproceduresUnder"CorporateAccountingSystem"providesconstructionenterprisesandunitstoenforceguidelinesfortheconstructioncontract,asrequiredintheaccountingendofaffirmationofcontractrevenueandcontractcosts,therefore,theconstructioncompanyprojectcostingChengXuhasbeenasignificantchangethanbefore.Specificperformancecontractisexpectedtoincreasethetotalcostofthemeasurement,calculationandonthestageofcompletionofcurrentcontractrevenueandcontractcostsofthecontractconfirmationofMaori.5.Onthecostaccountingandallocationofspecific⑴laborcostaccounting.First,thedepartmentoflaborandwagetimesheets,constructiontaskssuchasbooksandcontractaccountsandmonthlyfinancialsectortoprovide"employmentunitprojectsummary."Accordingly,thefinancialsectorandthepreparationof"wagedistributiontable",accordingtobeneficiariesincludedincostsandexpenses.⑵materialsaccounting,mustbeissuedbythematerialsmanagementdepartmentoftheuseofmaterials,engineeringdivisionofthelimitsofconsumptionandotherconsumption,onlythematerialcanbedirectlyusedforprojectsincludedinthecostaccountingobjectof"materials"costitem,andfortheorganizationandmanagementofconstructionmaterialsandconsumeallkindsofconstructionmachineryandmaterialsconsumed,respectively,shouldbefirstthroughthe"manufacturingcosts","mechanicalwork"andothersubjectsGuiji,andthenredistributedtotheappropriatecostoftheprojectin.⑶mechanicalroyaltyaccounting.Leaseaccountingmachinerycostscanoftendistinguishbetweenobjects,theirownmachinerycosts,through"mechanicalwork"SubjectGuijianddistribution.AllocationmethodsareTaiwanclassdistributionmethod,thebudgetallocationmethodandtheoperatingvolumeofdistributionmethod.⑷otherdirectcostsaccounting.Otherdirectcostsgenerallycandistinguishbeneficiaries,includedthetimeofthedirectcosts.⑸accountingofindirectcosts.Theallocationofgeneraloverheadcoststwice:thefirstisdoneanddistributedamongtheunfinishedworks,andthesecondwillbethefirsttimeassignedtothecostoftheprojecthasbeencompletedatallcostaccountingDuixiangofredistribution.Allocationcriteria,constructionstandardsfordirectfee,installationfeefortheartificialstandardproducts(services,operations)ofthedistributionofdirectcostsorlaborcostsasthestandard.Insummary,Ithink,tofundamentallychangetheproject'sextensivecostaccountingmodel,accountingpersonnelinadditiontostrictlyfollow"theconstructionbusinessaccountingMeasure"issetcorrectlyandtheuseofaccountingcourses,butalsomustbeintegratedwithenterprisecostmanagementobjectives,tofurtherrefinetheworkaccounting,organizationandcoordinatetherelevantbusinessunitsinordertodigoutfromthebenefitsofcostmanagementinordertocontinuouslyimprovetheprofitleveloftheprojecttoplayitsduerole.附錄2施工企業(yè)工程項(xiàng)目成本核算若干問題研究成本管理是企業(yè)生產(chǎn)經(jīng)營(yíng)管理的重要內(nèi)容，是提高企業(yè)經(jīng)濟(jì)效益的重要途徑之一。而成本核算是成本管理的基礎(chǔ)工作。搞好成本核算工作，是實(shí)現(xiàn)企業(yè)成本管理目標(biāo)的重要手段，對(duì)最大限度地挖掘降低成本、費(fèi)用的潛力發(fā)揮著關(guān)鍵作用。因此如何做好成本核算工作，是會(huì)計(jì)人員必須認(rèn)真思索的問題。一、問題的提出施工企業(yè)工程項(xiàng)目成本核算，就是將工程施工過程中發(fā)生的各項(xiàng)生產(chǎn)費(fèi)用，通過“工程施工”、“制造費(fèi)用”等科目進(jìn)行歸集匯總，然后再直接或分配計(jì)入各成本核算對(duì)象，計(jì)算出工程項(xiàng)目的實(shí)際成本。由于施工企業(yè)產(chǎn)品具有單一性、生產(chǎn)周期長(zhǎng)、生產(chǎn)地點(diǎn)的不確定性及造價(jià)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。在此，筆者針對(duì)目前實(shí)際工作中存在的問題，談一談施工企業(yè)工程項(xiàng)目的成本核算問題。二、成本核算若干具體問題1.關(guān)于成本核算對(duì)象的確定問題目前，施工企業(yè)工程項(xiàng)目成本核算存在的主要問題就是成本核算對(duì)象過于粗放。當(dāng)然，成本核算對(duì)象如果劃分的過細(xì)，會(huì)出現(xiàn)許多間接費(fèi)用需要分?jǐn)?，徒然增加核算工作量，事倍功半，缺乏現(xiàn)實(shí)意義。成本核算對(duì)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(duì)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(duì)象，對(duì)大型主體工程應(yīng)盡可能以分部工程作為成本核算對(duì)象。⑵規(guī)模大、工期長(zhǎng)的單位工程，可以將工程劃分為若干部位，以分部工程作為成本核算對(duì)象。⑶同一工程項(xiàng)目，由同一單位施工，同一施工地點(diǎn)、同一結(jié)構(gòu)類型、開工竣工時(shí)間相近、工程量較小的若干個(gè)單位工程，可以合并作為一個(gè)成本核算對(duì)象。⑷企業(yè)內(nèi)部獨(dú)立核算的機(jī)械施工、運(yùn)輸單位使用自有施工機(jī)械或運(yùn)輸設(shè)備進(jìn)行機(jī)械作業(yè)，其成本核算對(duì)象一般應(yīng)以施工機(jī)械和運(yùn)輸設(shè)備的種類確定，或者直接以每臺(tái)機(jī)械或設(shè)備為成本核算對(duì)象，俗稱“單機(jī)核算”。2.關(guān)于成本項(xiàng)目的確定問題成本核算對(duì)象確定后，所有的原始記錄都必須按照確定的成本核算對(duì)象填制。為準(zhǔn)確反映各個(gè)成本核算對(duì)象應(yīng)負(fù)擔(dān)的生產(chǎn)費(fèi)用，應(yīng)按每一成本核算對(duì)象設(shè)置工程成本明細(xì)帳，并按成本項(xiàng)目分設(shè)專欄。建筑安裝工程成本項(xiàng)目一般包括直接人工費(fèi)、直接材料費(fèi)、機(jī)械使用費(fèi)、其他直接費(fèi)和間接費(fèi)用。每項(xiàng)費(fèi)用都有其特定內(nèi)容，也都有與其他費(fèi)用相關(guān)之處，熟悉這些，對(duì)成本核算非常重要。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。直接人工費(fèi)項(xiàng)目包括直接從事建筑安裝工程施工的工人的工資及自工地倉(cāng)庫(kù)運(yùn)料至施工現(xiàn)場(chǎng)的運(yùn)輸工人工資等內(nèi)容，但不包括材料采購(gòu)人員、施工機(jī)械操作人員及材料