毕业施工企业成本管理核算机制

摘要当前，施工项目成本管理工作没有得到很好的开展，其症结在于对成本核算工作的模糊认识和缺乏重视。而加强项目成本核算，将是建筑企业进入成本竞争时代的利器，也是企业推进成本发展战略的基础。成本管理的中心环节就是企业成本核算，只有做好这点，才能使成本最大程度的降低，达到以最少的消耗取得最大经济效益的目的。论文基于施工企业成本核算的现状分析，探讨建筑施工企业为了进一步搞好施工企业成本管理与核算，增强节约降耗意识，在成本核算方面做新的机制研究，并做作业法成本核算机制应用于建筑施工项目成本核算的初步探究，最后选取某国际酒店综合楼土建工程项目进行案例分析，验证论文就成本核算所提出的机制应用的可行性。关键词：建筑；施工企业；成本；成本管理；成本核算ABSTRACT滑S柏t道r完e螺n甩g凤t蔬h派e亭n夏弄t陡h阁e融餐c蚕o胃n惑s夕t街r讨u湖c详t翁i监o换n军麻p古r热o傲j斯e秘c蹦t蜘践c缺o慕s仙t子繁a帽c欣c员o淡u稳n兔t持i次n兰g县,喉辩g战o蛮o斧d脂滤c粱a州r去e滴构s意e富r震v贵e聚s泼朱a冤s您栗a覆没s腐o抄u欠r总c信e骑但o剧f泪是e浸n够t仔e障r柜p樱r床i衰s球e川s言,章逐b即y迎降s肉u票p肆p狭o笨r柱t累i骄n痕g袋获e刘f津f赖i占c抄i龙e钩n划c芳y誉,正司g万o齐o春d公辅d缎e祥v遮e胶l晚o毛p途m板e鼠n哗t稻晶o踩f爆融c挣o踩n相s术t脖r唱u扬c炕t类i膀o澡n耐董e冈n着t鞭e通r我p袖r贺i晚s伪e津s高铅i破s逼卧o虹n尸e古扶o乖f属吓t渐h创e出际f垂o浅u侦n册d合a卖t兼i抢o巩n苍s镇.器感C会u败r集r础e虚n颂t问l车y占,洁葬t息h处e抱奴c躁o伍n毅s槽t涛r寺u温c弊t养i祸o连n身辈p健r楼o睛j乱e病c杀t洽骂c窗o阿s圈t考维m刷a妈n拌a煌g摄e沿m钱e持n富t蹈务h抄a秧v少e雀粥n悦o韵t怕悼b慧e荣e床n摊能w畏e食l裹l眉愤c虫a扒r后r皂i舌e洲d越并o递u涂t义,章东t尘h够e裹边m娘a残i瓦n继革p敬r沟o厅b挨l族e瓜m电追l书i俯e争s模过o童n团脸t蛇h兆e嗓杰f奇u设z牛z薯y屯子u蔬n蛋d磨e振r孩s脖t宿a饮n意d纺i鞭n槐g眼粉o帝f瓣隔c乌o距s让t伏继a著c瓜c呆o刃u颈n驶t悉i娱n鸭g飞挠a挺n着d啊保t碧h屑e锯元l沈a盆c游k御醉o池f疲插a节t碗t症e糟n眨t柿i勒o岸n贵.蚁块A特n散d耗炒s吸t筐r傅e触n弟g究t击h移e著n救莫c倾o乖s乌t赶盘a吴c和c远o怀u业n情t尊i每n杯g艺,煎统w徐i呢l荷l恩障b跨e鼠兔t难h参e亿凝c忠o撕s肢t惩猫o最f犁体c什o半n校s安t彼r削u库c贝t买i秒o拆n评狂e承n宽t轧e亮r驳p怖r史i纲s造e然s童骄t逗o绩国e棵n少t惧e悟r押合t繁h灶e玻外e摘r抽a镇阳o士f鬼估c载o捞m扛p局e伞t塌i品t茫i日o限n尤朋i天n沈s灾t雅r否u村m约e颤n荷t赖,寒扁i稼s呀侍t暂h碍e母竟c效o批s瑞t缎锤t陡o轿卫p还r混o否m关o川t测e呀掉t临h晨e汗业d瘦e凉v笼e讯l话o荐p展m粮e汤n斥t报菌o抢f春骆c饿o悬r蛋p嚼o赞r责a舟t粥e唯勒s闷t快r攻a蒜t驻e砍g已y勇.析I危n戏隔a盈n钳嗓i逆n璃c并r叼e药a鼻s背i即n悼g汁l台y瘦偷c淋o性m写p裙e绞t袜i厅t其i奸v销e佳庆c描o俱n控s康t纹r竟u番c菜t第i您o猜n条著m条a味r纵k倡e宗t案,铸站t梯h冰e无嫁t饶a株s往k即致i困n疼a相d握e够q间u葡a酿t似e越,弊换e宜n愿t珍e之r畅p吊r反i拦s稳e按s指童c橡a泻n粱耍m涂a界k待e添坐t百h唐e似沟c凶o详n育s席t袄r槐u必c皱t殊i讨o目n钩给c翼o失s托t蚕s猎,像铸p混a循r屿t推i怪c砍u尤l暗a姥r众l闻y露锻g换o斩o更d行触o润r析听b捐a搁d绒核i罩n丝t逃e往r诊n毒a浸l离们c榆o店s润t蚕总a她c如c昂o寿u制n扇t袖i乖n捧g修轻t话o大肿d炼e粮t铃e贡r铺m吩i熊n扇e芳极w绪h洲e兴t袜h证e利r疏雀t校h煎e仇酬e虫n闭t辫e败r滋p脾r椒i庸s租e丑嘴t属o妨念w刑i盯n昂网i孟n助未t盾h服e昆匹c侵o农m厚p极e目t界i雕t杠i湾o这n脱.查伙C单o乖s缝t良竟m帆a触n抢a合g骨e偶m目e棋n玉t照,条盛c陕o璃s挤t逆歼a讽c萄c尤o到u形n碎t玉i映n鉴g愧者b毕u贡s尾i哀n款e膊s灵s喉柔i断s贫乔t你h驾e掠屡k启e纲y则素s敬t陈e倾p谅,孟孔o袍n挪l梦y联璃d睛o暗枣t技h惜i售s匪,久壶c畏a却n港摊t禁h母e失已m浸a给x割i念m添u甜m案些c艘o井s兄t期食r揉e区d鱼u党c邮t删i非o指n枣,沾而a械c新h应i挡e浪v桂e萌d勉滑w负i志t盘h舟胞t式h吸e菜涨m们i亚n雀i眯m是u逮m谁钥o挎f险爹c蜻o宅n置s判u小m解p献t禁i味o乞n订吸t逼o品磨m洁a梯x蛾i升m蛛i滔z犹e浆坊e菌c至o索n敢o贞m践i诸c疾慨e诉f青f网i谋c诞i父e说n酸c氏y德.Paper,basedonexistingresearchConstructionCostAccountingcontentofconstructionenterprisesinordertofurtherimprovetheconstructioncostmanagementandaccounting,andenhanceawarenessofconservationandconsumptionreductioninthecostaccountingaspectofthenewmechanism,andmakeapplicationoftraditionalcostaccountingsystemconstructionenterprisesintheinitialinquiry,thefinalselectionofaninternationalhotelcomplexbuildingcivilengineeringprojectscasestudytoverifythefeasibilityofapplyingcostaccountingmethod,andthusofpersonalviews.Keywords:Construction;constructionenterprise;cost;costmanagement;costaccounting目录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.附录2施工企业工程项目成本核算若干问题研究成本管理是企业生产经营管理的重要内容，是提高企业经济效益的重要途径之一。而成本核算是成本管理的基础工作。搞好成本核算工作，是实现企业成本管理目标的重要手段，对最大限度地挖掘降低成本、费用的潜力发挥着关键作用。因此如何做好成本核算工作，是会计人员必须认真思索的问题。一、问题的提出施工企业工程项目成本核算，就是将工程施工过程中发生的各项生产费用，通过“工程施工”、“制造费用”等科目进行归集汇总，然后再直接或分配计入各成本核算对象，计算出工程项目的实际成本。由于施工企业产品具有单一性、生产周期长、生产地点的不确定性及造价高等特点，成本核算工作与工业企业相比有很大差异，特别是在执行建造合同准则以后，施工企业的成本核算工作较以前又有了较大幅度地调整。在此，笔者针对目前实际工作中存在的问题，谈一谈施工企业工程项目的成本核算问题。二、成本核算若干具体问题1.关于成本核算对象的确定问题目前，施工企业工程项目成本核算存在的主要问题就是成本核算对象过于粗放。当然，成本核算对象如果划分的过细，会出现许多间接费用需要分摊，徒然增加核算工作量，事倍功半，缺乏现实意义。成本核算对象划分要合理，那么在实际工作中如何确定呢？成本核算对象的划分方法大致有如下四点：⑴建筑安装工程一般应以每一独立编制施工图预算的单位工程为成本核算对象，对大型主体工程应尽可能以分部工程作为成本核算对象。⑵规模大、工期长的单位工程，可以将工程划分为若干部位，以分部工程作为成本核算对象。⑶同一工程项目，由同一单位施工，同一施工地点、同一结构类型、开工竣工时间相近、工程量较小的若干个单位工程，可以合并作为一个成本核算对象。⑷企业内部独立核算的机械施工、运输单位使用自有施工机械或运输设备进行机械作业，其成本核算对象一般应以施工机械和运输设备的种类确定，或者直接以每台机械或设备为成本核算对象，俗称“单机核算”。2.关于成本项目的确定问题成本核算对象确定后，所有的原始记录都必须按照确定的成本核算对象填制。为准确反映各个成本核算对象应负担的生产费用，应按每一成本核算对象设置工程成本明细帐，并按成本项目分设专栏。建筑安装工程成本项目一般包括直接人工费、直接材料费、机械使用费、其他直接费和间接费用。每项费用都有其特定内容，也都有与其他费用相关之处，熟悉这些，对成本核算非常重要。一般项目都能正确设置成本项目，但在使用中却容易出现概念不清的问题，仅以直接人工费项目为例。直接人工费项目包括直接从事建筑安装工程施工的工人的工资及自工地仓库运料至施工现场的运输工人工资等内容，但不包括材料采购人员、施工机械操作人员及材料