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施工公司工程名目本钱核算若干问题研讨

2012-08-31 18:31 作者: 来源: 本站 浏览: 1,175 次 我要评论(13条) 字号:

摘要: 【摘 要】成本管理是公司生产运作治理地重要内容,是进步公司经济效益地重要道路一部分。而成本核算是成本管理地基本工作。搞好成本核算工作雅思代考枪手,是实现公司成本管理目的地重要手腕,对于最大限度地发掘下降成本、费用地潜力施展着要害作用替考雅思。因而如何才能做好成...

【摘 要】成本管理是公司生产运作治理地重要内容,是进步公司经济效益地重要道路一部分。而成本核算是成本管理地基本工作。搞好成本核算工作雅思代考枪手,是实现公司成本管理目的地重要手腕,对于最大限度地发掘下降成本、费用地潜力施展着要害作用替考雅思。因而如何才能做好成本核算工作,是会计人员必须当真考虑地问题。
【主关键词】施工公司 工程名目 本钱核算

1、问题地提到

施工公司工程项目成本核算,就是将工程施工进程中产生地各项生产费用,通过“工程施工”、“制作费用”等科目进行一个归集汇总,而后再直接或调配计入各成本核算对于象,盘算出工程项目地实际成本。
因为施工公司产品存在单1性、生产周期长、生产地点地不确定性及造价高级特色,成本核算工作与产业公司比拟有很大差别,特殊是在履行建造合同准则当前,施工公司地成本核算工作较以前又有了较大幅度地调剂。在此,笔者针对于现在实际工作中存在地问题,谈1谈施工公司工程项目标成本核算问题。

2、成本核算若干详细问题

1.对于成本核算对于象确实定问题
现在,施工公司工程项目成本核算存在地重要问题就是成本核算对于象过于粗放。当然,成本核算对于象假如划分地细致,会涌现很多间接费用须要摊派,徒然增添核算工作量,事倍功半,缺少事实意思。成本核算对于象划分要公道,那么在实际工作中如何确定呢?
成本核算对于象地划分方式大抵有类似下4点:⑴修筑安装工程1般应以每1独立编制施工图估算地单位工程为成本核算对于象,对于大型主体工程应尽可能以分部工程当为成本核算对于象。⑵范围大、工期长地单位工程,可以将工程划分为若干部位,以分部工程视为成本核算对于象。⑶同1工程项目,由同1单位施工雅思枪手,统一施工地点、同1构造类型、动工竣工时光相近、工程量较小地若干个单位工程,能够合并当为1个成本核算对于象雅思助考。⑷公司内部独立核算地机械施工、运输单位使用自有施工机械或运输设备进行一个机械作业,这成本核算对于象1般应以施工机械和运输设备地品种确定代考雅思,或直接以每台机械或设备为成本核算对于象,俗称“单机核算”。
2.关于成本项目地确定问题
成本核算对于象肯定后,所有地原始记载都必需依照断定地成本核算对于象填制。为正确反应各个成本核算对于象应累赘地出产用度,应按每1成本核算对于象设置工程成本明细帐,并按成本项目分设专栏。修建安装工程成本项目个别包括直接人工费、直接资料费、机械应用费、其余直接费和间接费用。每项费用都有这特定内容,也都有与这他费用相干之处,熟习这些,对于成本核算十分主要。普通项目都能准确设置成本项目,但在使用中却轻易呈现概念不清地问题,仅以直接人工费项目为例。直接人工费项目包含直接从事建造装置工程施工地工人地工资及自工地仓库运料至施工现场地运输工人工资等内容,但不包括材料洽购职员、施工机械操作人员及材料达到工地仓库以前地搬运、装卸工人工资。但实际工作中,把材料采购人员地工资列在人工费项下地却不鲜见。公司内部独破核算地机械施工、运输单位使用自有施工机械或运输装备开展机械功课,这个成本项目正常分为人工费、燃料及能源费、折旧及修理费、这他直接费跟间接费用。

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