工程成本的結(jié)算 Settlement of Enginee

工程成本的結(jié)算SettlementofEngineeringCost港珠澳大橋項(xiàng)目HongKong-Zhuhai-MacaoBridgeProject導(dǎo)入Import港珠澳大橋創(chuàng)下多項(xiàng)世界之最，非常了不起，彰顯“中國(guó)精神”強(qiáng)大的感召力TheHongKong-Zhuhai-MacaoBridgehassetmultipleworldrecords,whichisremarkableanddemonstratesthestrongappealofthe"Chinesespirit"港珠澳大橋的工程成本是如何結(jié)算？HowtheconstructioncostoftheHongKong-Zhuhai-MacaoBridgesettled?目錄Contents01已完工程實(shí)際成本的計(jì)算Thecalculationoftheactualcostofcompletedprojects02未完工程實(shí)際成本的計(jì)算Thecalculationoftheactualcostofuncompletedprojects結(jié)算程序SettlementProcedure正確計(jì)算工程實(shí)際成本，是工程成本核算的重要內(nèi)容Thecorrectcalculationofactualengineeringcostsisanimportantaspectofengineeringcostaccounting預(yù)算成本Budgetcost實(shí)際成本ActualCost計(jì)算工程成本節(jié)超額Calculatethevariancesinengineeringcosts為工程成本分析和考核提供可靠依據(jù)Provideareliablebasisforprojectcostanalysisandassessment已完工程實(shí)際成本的計(jì)算Thecalculationoftheactualcostofcompletedprojects011、實(shí)行竣工后一次性結(jié)算工程價(jià)款1.Implementone-timesettlementoftheprojectpriceaftercompletion2、實(shí)行分階段結(jié)算工程價(jià)款（按月或按形象進(jìn)度）2.Implementphasedsettlementoftheprojectprice(eithermonthlyorbasedonmilestoneprogress)一、已完工程實(shí)際成本的計(jì)算I.CalculationofActualCostofCompletedProjects1、實(shí)行竣工后一次性結(jié)算工程價(jià)款1.Implementone-timesettlementoftheprojectpriceaftercompletion

竣工以前，“工程成本卡”中所歸集的自開工起至本月末止施工費(fèi)用累計(jì)額

，為未完工程實(shí)際成本

Beforethecompletionoftheproject,allconstructionexpensesaccruedinthe"EngineeringCostCard"fromcommencementtotheendofthismonthareconsideredastheactualcostoftheuncompletedconstructionproject竣工后，為已完工程成本

Aftercompletion,itisthecostofcompletedprojects開工：0元Commencement:0yuan竣工：5000萬(wàn)Completion:50millionyuan未完工程Uncompletedprojects已完工程Completedprojects一、已完工程實(shí)際成本的計(jì)算I.CalculationofActualCostofCompletedProjects2、實(shí)行分階段結(jié)算工程價(jià)款（按月或按形象進(jìn)度）2.Implementphasedsettlementoftheprojectprice(eithermonthlyorbasedonmilestoneprogress)已完工程Completedprojects未完工程Uncompletedprojects一、已完工程實(shí)際成本的計(jì)算I.CalculationofActualCostofCompletedProjects2、實(shí)行分階段結(jié)算工程價(jià)款（按月或按形象進(jìn)度）2.Implementphasedsettlementoftheprojectprice(eithermonthlyorbasedonmilestoneprogress)未完工程：Uncompletedprojects:期初：未完工程實(shí)際成本=1870萬(wàn)Beginningoftheperiod:theactualcostofuncompletedprojects=18.7millionyuan上月計(jì)算Lastmonth'scalculation本月投入：820萬(wàn)Investmentthismonth:

8.2millionyuan工程成本卡EngineeringCostCard已完工程實(shí)際成本Theactualcostofcompletedprojects=期初未完工程成本+本期實(shí)際發(fā)生工程成本－期末未完工程實(shí)際成本=Uncompletedprojectcostatthebeginningoftheperiod+Actualprojectcostincurredincurrentperiod-Theactualcostofuncompletedprojectsattheendoftheperiod未完工程實(shí)際成本的計(jì)算Thecalculationoftheactualcostofuncompletedprojects02二、未完工程實(shí)際成本的計(jì)算II.CalculationofActualCostofUncompletedProjects指雖已投入人工、材料、機(jī)械等進(jìn)行施工，但尚未完成預(yù)算定額規(guī)定的全部工序和工程內(nèi)容的未完工程價(jià)值Itreferstothevalueoftheconstructionthathasbeenstartedwithlabor,materials,machinery,etc.,buthasnotyetcompletedalltheprocessesandengineeringcontentsasspecifiedinthebudgetquota未完工程成本：CostofUncompletedProjects:3遍抹灰-已完工程Threetimesplastering-completework墻面1Wallsurface1墻面2Wallsurface22遍抹灰-未完工程Twotimesplastering-uncompletedproject二、未完工程實(shí)際成本的計(jì)算II.CalculationofActualCostofUncompletedProjects未完工工程成本按預(yù)算成本計(jì)算的方法Thecalculationmethodforthecostofuncompletedprojectsbasedonbudgetcosts1估量法Estimationmethod2估價(jià)法Valuationmethod二、未完工程實(shí)際成本的計(jì)算II.CalculationofActualCostofUncompletedProjects未完工程成本按預(yù)算單價(jià)計(jì)算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法一：估量法(約當(dāng)產(chǎn)量法)MethodI:estimationmethod(approximateoutputmethod)工程項(xiàng)目Engineeringproject計(jì)算公式Calculationformula適用范圍Application是指按未完工程約當(dāng)產(chǎn)量和分部分項(xiàng)工程的預(yù)算單價(jià)計(jì)算未完工程成本的方法Itisamethodofcalculatingthecostofuncompletedprojectsbasedontheestimatedoutputandbudgetedunitpricesofindividualitemsofwork①未完工程約當(dāng)產(chǎn)量=未完工程數(shù)量×估計(jì)完工程度①Theuncompletedprojectapproximateoutput=thenumberofuncompletedprojects×theestimatedcompletiondegree②未完工程成本=未完工程約當(dāng)產(chǎn)量×分部分項(xiàng)工程預(yù)算單價(jià)②Costofuncompletedprojects=Estimatedquantityofuncompletedprojects×Unitpriceofsub-itemsintheprojectbudget適用均衡投料、便于劃分、工序類似或簡(jiǎn)單的分部分項(xiàng)工程Suitableforbalancedfeeding,easydivision,andsimilarorsimplesub-divisionalengineering二、未完工程實(shí)際成本的計(jì)算II.CalculationofActualCostofUncompletedProjects未完工程成本按預(yù)算單價(jià)計(jì)算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法一：估量法(約當(dāng)產(chǎn)量法)MethodI:estimationmethod(approximateoutputmethod)【例1-1】某施工單位擔(dān)負(fù)某工程木門窗油漆工程施工任務(wù)，預(yù)算定額規(guī)定應(yīng)抹

3

遍，本月已抹2

遍，工程量為900

平方米，預(yù)算單價(jià)為10

元,計(jì)算未完工程成本。[Example1-1]Acertainconstructionunitisresponsibleforthepaintingworkofwoodendoorsandwindowsinacertainproject.Thebudgetquotastipulatesthatitshouldbepaintedthreetimes.Twocoatshavebeenappliedthismonth.Thequantityoftheprojectis900

squaremeters,withabudgetunitpriceof10

yuan.Calculatethecostofuncompletedproject.二、未完工程實(shí)際成本的計(jì)算II.CalculationofActualCostofUncompletedProjects未完工程成本按預(yù)算單價(jià)計(jì)算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法一：估量法(約當(dāng)產(chǎn)量法)MethodI:estimationmethod(approximateoutputmethod)解析：計(jì)算過程如下【例1-1】Analysis:Thecalculationprocessisasfollows[Example1-1]未完工程成本明細(xì)表(估量法)單位:元UncompletedProjectCostDetailsTable(EstimationMethod)

Unit:yuan名稱Title①未完工程數(shù)量①Thenumberofuncompletedprojects②完工程度(占分部分項(xiàng)工程的%)②Percentageofcompletion(%ofcompletionofsub-itemproject)③約當(dāng)產(chǎn)量(折合分部分項(xiàng)工程量)=①*②③Estimatedoutput(equivalenttothequantityofsub-items)=①*②④分部分項(xiàng)工程預(yù)算單價(jià)④Budgetunitpriceofsub-itemprojectbudget⑤未完工程成本=③*④⑤CostofUncompletedProjects=③*④木門窗油漆Woodendoorsandwindowspainting9002/3900x2/3=60010600X10=6000未完工程成本=900×2/3×10=6000元Costofuncompletedprojects=900×2/3×10=6000yuan二、未完工程實(shí)際成本的計(jì)算II.CalculationofActualCostofUncompletedProjects未完工程成本按預(yù)算單價(jià)計(jì)算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法二：估價(jià)法MethodII:Valuationmethod含義Meaning計(jì)算公式Calculationformula適用范圍Application它是先確定分部分項(xiàng)工程內(nèi)各個(gè)工序耗用的直接費(fèi)占整個(gè)預(yù)算單價(jià)的百分比，用以計(jì)算出每個(gè)工序的單價(jià)，然后乘以未完施工各工序的工程量，來(lái)確定未完施工的實(shí)際成本Itinvolvesfirstdeterminingthepercentageofdirectcostsconsumedbyeachprocessinsub-itemprojectstothetotalbudgetedunitprice.Thisisusedtocalculatetheunitpriceofeachprocess.Then,multiplyingthisunitpricebythequantityofworkinprogressforeachprocessdeterminestheuncompletedprojectcostforeachprocess①某工序的單價(jià)=分部分項(xiàng)工程預(yù)算單價(jià)×某工序占分部分項(xiàng)工程的比重①Theunitpriceofacertainprocess=theunitpriceofasub-itemintheprojectbudget×theproportionofthisprocesstothesub-item②未完工程成本=∑(未完工序工程量×各工序的單價(jià))②Uncompletedprojectcost=∑(quantityofuncompletedprojectforeachprocess×unitpriceofeachprocess)適用不均衡投料、各工序工料定額顯著不同的分部分項(xiàng)工程Applicabletosub-itemsofprojectswherethereareunevenmaterialinputsandsignificantdifferencesinthelaborandmaterialquotasforeachprocess二、未完工程實(shí)際成本的計(jì)算II.CalculationofActualCostofUncompletedProjects未完工程成本按預(yù)算單價(jià)計(jì)算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法二：估價(jià)法MethodII:Valuationmethod【例1-2】某施工單位承包某項(xiàng)工程，該工程某分部分項(xiàng)工程由甲、乙兩道工序組成，各工序占該分部分項(xiàng)工程的比重為30%，70%，該分部分項(xiàng)工程的預(yù)算單價(jià)為20

元；本月月末經(jīng)盤點(diǎn)，完成甲工序600

平、乙工序800

平。計(jì)算未完工程成本。[Example1-2]Acertainconstructionunitundertakesacertainproject.Onesubsectionoftheprojectconsistsoftwoprocesses,processAandprocessB.TheproportionsofprocessAandprocessBinthissubsectionare30%and70%respectively.Thebudgetedunitpriceforthissubsectionis20yuan.Attheendofthismonth,itwasfoundthroughinventorythatprocessAwascompletedonanareaof600squaremetersandprocessBonanareaof800squaremeters.Calculatethecostofuncompletedproject.二、未完工程實(shí)際成本的計(jì)算II.CalculationofActualCostofUncompletedProjects未完工程成本按預(yù)算單價(jià)計(jì)算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法二：估價(jià)法MethodII:Valuationmethod解析：計(jì)算過程如下【例1-2】Analysis:Thecalculationprocessisasfollows[Example1-2]未完工程成本明細(xì)表(估價(jià)法)單位:元/㎡UncompletedProjectCostDetailsTable(ValuationMethod)Unit:yuanpersquaremeter名稱Title①分部分項(xiàng)工程預(yù)算單價(jià)①Budgetunitpriceofsub-itemprojectbudget②某工序耗用費(fèi)用占分部分項(xiàng)工程的比重(%)②Theproportionofexpensesconsumedbyacertainprocesstothesub-itemproject(%)③某工序的單價(jià)=①x②③Theunitpriceofacertainprocess=①x②④未完工序工程量④Quantityofuncompletedprocess⑤各工序未完工程成本=③x④⑤Costofuncompletedprojectforeachprocess=③x④⑥未完工程成本=∑⑤⑥CostofUncompletedProjects=∑⑤甲工序ProcessA2030%20*30%=6600600x6=36003600+11200=14800乙工序ProcessB2070%20*70%=14800800*14=11200未完工程成本=20*30%*600+20*70%*800=3600+11200=14800元Costofuncompletedproject=20*30%*600+20*70%*800=3600+11200=14800yuan二、未完工程實(shí)際成本的計(jì)算II.CalculationofActualCostofUncompletedProjects練習(xí)題Exercise木門窗油漆分項(xiàng)工程，預(yù)算定額規(guī)定刷三遍調(diào)和漆，其預(yù)算單價(jià)為10元/㎡。各工序耗用的直接費(fèi)占整個(gè)預(yù)算單價(jià)的百分比分別為：第一遍占50%，第二遍占30%，第三遍占20%。月末盤點(diǎn)木門窗油漆分項(xiàng)工程未完施工：其中已刷第一遍200㎡，已刷第二遍120㎡，用估價(jià)法計(jì)算期末未完工程實(shí)際成本W(wǎng)oodendoorandwindowpaintingsub-itemproject.Thebudgetquotastipulatesthreecoatsofblendingpaint,withabudgetunitpriceof10yuanpersquaremeter.Thepercentagesofdirectcostsconsumedbyeachprocesstothetotalbudgetedunitpriceare:50%forthefirsttime,30%forthesecondtime,and20%forthethirdtime.End-of-monthinventoryofuncompletedsub-projectsforpaintingwoodendoorsandwindows:200squaremetershavebeenpaintedforthefirstcoat,and120squaremete