《工程成本核算與分析》課件-機(jī)械費(fèi)的核算

準(zhǔn)算機(jī)械費(fèi)Calculatemachinerycost01知識目標(biāo)KnowledgeObjective掌握機(jī)械費(fèi)的核算內(nèi)容和分配方法Mastertheaccountingcontentanddistributionmethodsofmachinerycost02能力目標(biāo)Abilityobjective能夠完成機(jī)械費(fèi)的賬務(wù)處理Abletocompletetheaccountingprocessformachinerycost03素質(zhì)目標(biāo)QualityObjective培養(yǎng)歸納總結(jié)、舉一反三的能力Developtheabilitytosummarizeandgeneralize,andtoapplyprinciplestonewsituations機(jī)械成本主要包括使用機(jī)械所發(fā)生以下費(fèi)用Machinerycostsmainlyincludethevariousexpensesincurredduringtheuseofmachinery核算內(nèi)容Accountingcontent機(jī)械費(fèi)用Machinerycost01人工費(fèi)01Laborcost02燃料及動力費(fèi)02Fuelandpowercosts03折舊及修理費(fèi)03Depreciationandrepaircosts04其他直接費(fèi)04Otherdirectcosts05間接費(fèi)用05Indirectcost歸集Collection機(jī)械費(fèi)用Machinerycost租用外單位的施工機(jī)械，或從公司內(nèi)部單位租入的施工機(jī)械，所支付的租賃費(fèi)應(yīng)根據(jù)機(jī)械管理部分提供的“機(jī)械設(shè)備結(jié)算單”所列金額，直接計(jì)入工程成本。Therentalfeesforconstructionmachineryleasedfromexternalunitsorrentedfrominternalunitsofthecompanyshouldbedirectlyincludedintheprojectcostaccordingtotheamountslistedinthe"MechanicalEquipmentSettlementForm"providedbythemachinerymanagementsection.使用自有機(jī)械或運(yùn)輸設(shè)備進(jìn)行機(jī)械作業(yè)所發(fā)生的各項(xiàng)費(fèi)用，其作業(yè)成本先通過“機(jī)械作業(yè)”賬戶核算，期末再按一定的方法分配。Theexpensesincurredinmechanicaloperationsusingownmachineryortransportationequipmentareaccountedforunderthe"mechanicaloperations"account,andtheoperatingcostsareallocatedattheendoftheperiodaccordingtocertainmethods.租用外單位（包括內(nèi)部獨(dú)立核算機(jī)械作業(yè)單位）的施工機(jī)械Rentingconstructionmachineryfromexternalunits(includinginternallyindependentaccountingmachineryoperationunits)使用本單位自有施工機(jī)械和運(yùn)輸設(shè)備Utilizingself-ownedconstructionmachineryandtransportationequipmentwithintheorganization歸集Collection機(jī)械費(fèi)用Machinerycost機(jī)械設(shè)備Mechanicalequipment自有機(jī)械設(shè)備Self-ownedmechanicalequipment機(jī)械作業(yè)Mechanicaloperation合同履約成本——××Contractperformancecosts--xx租入機(jī)械設(shè)備Rentmechanicalequipment借增貸減，期末需按標(biāo)準(zhǔn)分配給成本核算對象，一般無余額Debitsincreasethebalance,whilecreditsdecreaseit.Attheendoftheperiod,itneedstobeallocatedtocostaccountingobjectsaccordingtostandards,typicallywithnoremainingbalance機(jī)械使用費(fèi)Machineryusagefee歸集Collection機(jī)械費(fèi)用Machinerycost明細(xì)賬中按成本項(xiàng)目或費(fèi)用設(shè)立專欄，進(jìn)行明細(xì)核算Thedetailedaccountestablishesspecializedcolumnsaccordingtocostitemsorexpensesfordetailedreckoning機(jī)械作業(yè)的二級明細(xì)科目設(shè)置SettingofSecondaryDetailedSubjectsforMechanicalOperations機(jī)械作業(yè)-承包工程MechanicalOperations-ContractedProjects“機(jī)械作業(yè)”賬戶"MechanicalOperations"Account機(jī)械作業(yè)-機(jī)械出租MechanicalOperations-MachineryRental機(jī)械作業(yè)-間接費(fèi)用MechanicalOperations–

IndirectExpenses歸集Collection機(jī)械費(fèi)用Machinerycost01“機(jī)械作業(yè)-承包工程”明細(xì)賬01"MechanicalOperations-ContractedProjects"DetailedAccount核算企業(yè)及其內(nèi)部獨(dú)立核算的施工單位、機(jī)械站和運(yùn)輸隊(duì)，為本單位承包工程進(jìn)行的機(jī)械作業(yè)的成本，Calculatethecostsofmechanicaloperationscarriedoutforcontractedprojectswithintheenterpriseanditsinternallyaccountableconstructionunits,machinerystations,andtransportationteams,“合同履約成本”賬戶"Contractperformancecosts"account發(fā)生的成本Costsincurred月末Attheendofthemonth分配轉(zhuǎn)入Allocateandtransfer歸集Collection機(jī)械費(fèi)用Machinerycost02“機(jī)械作業(yè)-機(jī)械出租”明細(xì)賬02"MechanicalOperations-MachineryRental"DetailedAccount核算通過租賃方式承擔(dān)的機(jī)械作業(yè)成本以及為企業(yè)承擔(dān)專項(xiàng)工程的機(jī)械作業(yè)成本，Calculatethecostsofmechanicaloperationsundertakenthroughleasing,aswellasthecostsofmechanicaloperationsundertakenforspecializedprojectsonbehalfoftheenterprise,“其他業(yè)務(wù)成本”賬戶"OtherOperatingCosts"account發(fā)生的成本Costsincurred月末Attheendofthemonth分配轉(zhuǎn)入Allocateandtransfer歸集Collection機(jī)械費(fèi)用Machinerycost03“機(jī)械作業(yè)-間接費(fèi)用”明細(xì)賬03"MechanicalOperations-IndirectExpenses"DetailedAccount

發(fā)生的各項(xiàng)作業(yè)間接費(fèi)用，發(fā)生時可先在“機(jī)械作業(yè)-間接費(fèi)用”賬戶及相關(guān)費(fèi)用項(xiàng)目反映，月末再按一定方法分配計(jì)入各成本受益對象的“間接費(fèi)用”項(xiàng)目。Theindirectcostsincurredinvariousoperationsshallbeinitiallyreflectedinthe"IndirectCosts"accountandrelatedexpenseitemsunder"MechanicalOperations-IndirectCosts"whentheyoccur,andthenallocatedandrecordedintothe"IndirectCosts"itemofvariouscostsbeneficiariesbyacertainmethodattheendofthemonth.機(jī)械作業(yè)——間接費(fèi)用MechanicalOperations-IndirectExpenses月末Attheendofthemonth分配Allocation承包工程Contractedprojects機(jī)械出租Machineryrental合同履約成本Contractperformancecosts機(jī)械作業(yè)的輔助項(xiàng)目設(shè)置Settingofauxiliaryitemsformechanicaloperations01人工費(fèi)01Laborcost02燃料及動力費(fèi)02Fuelandpowercosts03折舊及修理費(fèi)03Depreciationandrepaircosts04其他直接費(fèi)04Otherdirectcosts05間接費(fèi)用05Indirectcost歸集Collection機(jī)械費(fèi)用Machinerycost分配Allocation機(jī)械費(fèi)用Machinerycost期末Endoftheperiod受益對象BBeneficiaryB受益對象ABeneficiaryA成本費(fèi)用1Costsandexpenses1成本費(fèi)用2Costsandexpenses2成本費(fèi)用3Costsandexpenses3……分配Allocation機(jī)械費(fèi)用Machinerycost使用臺班分配法Usethemachine-shiftallocationmethod完成產(chǎn)量分配法Completedoutputallocationmethod機(jī)械作業(yè)成本的分配方法Allocationmethodsformechanicaloperationcosts工料成本分配法Laborandmaterialcostallocationmethod分配Allocation機(jī)械費(fèi)用Machinerycost01使用臺班分配法01Usethemachine-shiftallocationmethod根據(jù)某種機(jī)械、設(shè)備每臺班實(shí)際成本與各受益對象使用該種機(jī)械的臺班數(shù)量，計(jì)算該種機(jī)械應(yīng)負(fù)擔(dān)的費(fèi)用的一種機(jī)械作業(yè)成本的分配方法。這種方法適用于單機(jī)或機(jī)組為成本核算對象。Itisamethodofallocatingthecostofmechanicaloperationbasedontheactualcostofeachshiftofcertainmechanicalequipmentandthenumberofshiftsofthatequipmentusedbyeachbeneficiary.Themethodappliestoeitherasinglemachineoragroupofmachinesasthecostaccountingobject.分配率Allocationrate=該種機(jī)械作業(yè)成本合計(jì)/該種機(jī)械作業(yè)臺班數(shù)=Thetotalcostofthismechanicaloperation/Thenumberofshiftsforthismechanicaloperation某受益對象應(yīng)分配某種機(jī)械作業(yè)成本Thebeneficiaryshouldallocatecertainmechanicaloperationcosts=該受益對象使用該種機(jī)械作業(yè)臺班數(shù)×分配率=thenumberofshiftsusingthiskindofmechanicaloperationbythebeneficiary×distributionrate分配Allocation機(jī)械費(fèi)用Machinerycost挖土機(jī)臺班實(shí)際成本（分配率）Theactualcostoftheexcavatorteam(distributionrate)=16206.50/20=810.325元/臺=16206.50/20=810.325yuanperunit某挖土機(jī)本月使用臺班數(shù)是20臺，其中，A工程12臺班，B工程8臺班，共計(jì)發(fā)生成本16206.50元，則Thenumberofshiftsusedbyacertainexcavatorthismonthis20,amongwhich,12shiftsareforProjectA,

and8shiftsareforProjectB,totalingaproductioncostof16206.50yuan,then例題ExampleA工程應(yīng)分配挖土機(jī)作業(yè)成本TheallocatedexcavationmachineryoperatingcostforProjectA=12×810.325=9723.90元=12×810.325=9723.90yuanB工程應(yīng)分配挖土機(jī)作業(yè)成本TheallocatedexcavationmachineryoperatingcostforProjectB=8×810.325=6482.60元=8×810.325=6482.60yuan分配Allocation機(jī)械費(fèi)用Machinerycost02完成產(chǎn)量分配法02Completedoutputallocationmethod根據(jù)某種機(jī)械、設(shè)備單位產(chǎn)量實(shí)際成本與各受益對象使用該種機(jī)械完成的產(chǎn)量，計(jì)算該種機(jī)械應(yīng)負(fù)擔(dān)的費(fèi)用的一種機(jī)械作業(yè)成本的分配方法。適用于單機(jī)或機(jī)組為成本核算對象的成本分配，如大型挖土機(jī)、攪拌機(jī)等。Itisamethodofallocatingmechanicaloperationcostsbasedontheactualcostperunitofoutputofcertainmachineryorequipmentandtheoutputcompletedbyeachbeneficiaryobjectusingthatmachinery.Applicableforcostallocationofstandalonemachinesorunits,suchaslargeexcavators,andmixers,wheretheyareconsideredascostobjects.分配率Allocationrate=該種機(jī)械作業(yè)成本合計(jì)/該種機(jī)械實(shí)際完成產(chǎn)量=Totalcostofthistypeofmechanicaloperation/Actualoutputachievedbythistypeofmachinery某受益對象應(yīng)分配某種機(jī)械作業(yè)成本Thebeneficiaryshouldallocatecertainmechanicaloperationcosts=該受益對象使用該種機(jī)械完成的產(chǎn)量×分配率=theoutputcompletedbythebeneficiaryusingthiskindofmachinery×distributionrate分配Allocation機(jī)械費(fèi)用Machinerycost挖土機(jī)本月發(fā)生成本16206.50元，本月完成挖土方4000m3，其中，A號工程2400m3，B號工程1600m3。要求用完成產(chǎn)量分配法分配機(jī)械作業(yè)費(fèi)用，編制分配表。Theexcavatorgeneratedacostof16,206.50yuanthismonthandcompletedanexcavationof4,000cubicmetersthismonth.Amongthem,ProjectAis2400cubicmeters,ProjectBis1600cubicmeters.Itisrequiredtoallocatethemechanicaloperationcostsusingthecompletedoutputmethodandprepareanallocationtable.例題Example挖土機(jī)單位產(chǎn)量實(shí)際成本（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工程應(yīng)分配挖土機(jī)作業(yè)成本TheallocatedexcavationmachineryoperatingcostforProjectAB工程應(yīng)分配挖土機(jī)作業(yè)成本TheallocatedexcavationmachineryoperatingcostforProjectB分配Allocation機(jī)械費(fèi)用Machinerycost機(jī)械作業(yè)費(fèi)用分配表MechanicalOperationCostAllocationTable年月日YearMonthDate部門：Department:單位：元Unit:yuan分配對象Allocationobject分配標(biāo)準(zhǔn)Allocationstandard分配率Allocationrate分配金額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部門：Department:審核：Reviewedby:制表：Preparedby:將計(jì)算結(jié)果填入分配表Fillintheallocationtablewiththecalculatedresults分配Allocation機(jī)械費(fèi)用Machinerycost分配標(biāo)準(zhǔn)Allocationstandard使用機(jī)械、設(shè)備的受益對象的人工費(fèi)、材料費(fèi)Laborandmaterialcostsofbeneficiariesusingmachineryandequipment計(jì)算和分配該受益對象應(yīng)負(fù)擔(dān)的該種機(jī)械的費(fèi)用的一種機(jī)械作業(yè)成本的分配方法Itcalculatesandallocatestheportionofmachineryexpensesthatabeneficiaryshouldbear,servingasamethodfordistributingmachineryoperationcosts03工料成本分配法03Laborandmaterialcostallocationmethod分配Allocation機(jī)械費(fèi)用Machinerycost這種方法適用于以機(jī)械類別為成本核算對象的成本分配Thismethodappliestocostallocationwithmechanicalcategoriesascostaccountingobjects分配率Allocationrate=該種機(jī)械作業(yè)成本合計(jì)/使用該類機(jī)械的各受益對象的工料成本之和=Thetotaloperatingcostofsuchmachinery/thesumofthelaborandmaterialcostsincurredbyallbeneficiariesusingthistypeofmachinery某受益對象應(yīng)分配某種機(jī)械作業(yè)成本Thebeneficiaryshouldallocatecertainmechanicaloperationcosts=該受益對象工料成本×分配率=Thelaborandmaterialcostofthebeneficiary×distributionrate03工料成本分配法03Laborandmaterialcostallocationmethod分配Allocation機(jī)械費(fèi)用Machinerycost本月為甲、乙兩工程提供運(yùn)輸?shù)目偝杀緸?00000元。根據(jù)賬簿記錄：甲工程工料費(fèi)為460000元；

乙工程工料費(fèi)340000元。要求：列式分配機(jī)械作業(yè)成本，并作分配的會計(jì)分錄。ThetotalcostoftransportationforProjectsAandBthismonthis200,000yuan.Accordingtotheaccountingrecords:thematerialcostsforProjectAare460,000yuan;andforProjectB,theyare340,000yuan.Requirement:Allocatethecostsofmachineryoperationsinatabularformandmakeaccountingentries.例題Example機(jī)械使用費(fèi)分配率Theallocationrateformachineryusagefees=200000/800000=0.25元=200000/800