《工程成本核算与分析》课件-机械费实训案例分析

工程成本核算与分析Engineeringcostaccountingandanalysis以下（）属于机械作业成本的分配方法？Whichofthefollowing()belongtothemethodsof

allocatingmechanicaloperationcosts?多选题Multiplechoices使用台班分配法

Usethemachine-shiftallocationmethod完成产量分配法

Completedoutputallocationmethod直接费用比例法

Directcostratiomethod工料成本分配法

Laborandmaterialcostallocationmethod答案AnswerA,B,C机械费的经济业务Theeconomicoperationofmechanicalcosts机械费的归集Aggregationofmechanicalcosts使用本单位自有机械设备Usethecompany'sownmachinery先通过“机械作业”进行归集，后续再进行分配First,collectthrough"mechanicaloperation",andthenproceedwithdistribution从外单位租入机械设备Rentmechanicalequipmentfromexternalunits直接计入工程成本：合同履约成本——xx（机械使用费）Directlyincludedintheengineeringcost:Contractperformancecost-xx(machineryusagefee)机械费的分配Allocationofmachinerycosts台班分配法Machine-hoursallocationmethod产量分配法Outputallocationmethod工料成本法Laborandmaterialcostallocationmethod机械费实训案例分析MachineryCostTrainingCaseAnalysis——使用本单位自有机械设备——Usethecompany'sownmachinery目标Objective01掌握企业使用自有机械情形下，机械费归集的账务处理Mastertheaccountingtreatmentofmachineryexpensecollectionforenterprisesusingtheirownmachinery02能够正确对机械部门领用材料的计划成本按照成本差异率进行调整Beingabletoadjusttheplannedcostofmaterialsissuedbythemechanicaldepartmentcorrectlyaccordingtothecostvariancerate03能够正确选用分配方法完成机械作业成本的分配Beingabletoselectthecorrectallocationmethodtocompletetheallocationofmechanicaloperationcosts某公司机械站将机械设备承包给本单位的工程项目Themechanicalstationofacertaincompanyhassubcontractedthemechanicalequipmenttotheirengineeringproject例题Example本月发生以下相关费用：Thefollowingrelatedexpensesoccurredthismonth:机上领用燃料计划成本2400元，机上领用擦布计划成本2000元，停机棚修理领用轴承计划成本600元。Theplannedcostoffuelusedonboardis2400yuan,theplannedcostofragsusedonboardis2000yuan,andtheplannedcostofbearingsusedinhangarrepairsis600yuan.1.11月1日1.November1st2.11月15日2.November15th用银行存款支付停机棚修理费1100元。Arepairfeeof1100yuanforthehangarwaspaidviabankdeposit.计提本月折旧费：机械设备5600元，停机棚1500元。Thedepreciationexpensesforthismonthwereaccrued:5600yuanformechanicalequipmentand1500yuanfortheworkshop.3.11月29日3.November29th4.11月30日4.November30th支付大型机械安拆费为1000元。Apaymentof1000yuanwasmadeforthedismantlingfeeoflargemachinery.应付机上操作人员的工资9000元及福利费1260元，机械设备管理人员的工资5200元及福利费728元。Wagesof9,000yuanandwelfareexpensesof1,260yuanwerepaidtomachineoperators,whilewagesof5,200yuanandwelfareexpensesof728yuanwerepaidtomechanicalequipmentmanagementpersonnel.5.11月30日5.November30th6.11月30日6.November30th应付本月动力费2200元。Apaymentof2200yuanisdueforthismonth'spowercosts.经计算，本月材料成本差异率为-2%，请结转本月成本差异。Uponcalculation,thematerialcostvariancerateforthismonthis-2%.Pleasecarryforwardthecostvarianceforthismonth.7.11月30日7.November30th8.11月30日8.November30th按施工记录统计发生25个工作台班（101合同使用10台，102项目使用15台），计算台班的实际单位成本，同时结转本月发生的各项费用。Accordingtotheconstructionrecords,therewere25workshifts(Contract101utilized10workshifts,whileProject102utilized15workshifts).Calculatetheactualunitcostperworkshiftandalsocarryforwardtheexpensesincurredthismonth.（1）该公司设有专门的机械部门进行独立核算产生的各项费用(1)Thecompanyhasadedicatedmechanicaldepartment,whichaccountsforvariousexpensesincurredindependently处理该案例需要注意的点有：Thepointstonotewhendealingwiththiscaseare:（2）该机械站在原材料核算上采用的是计划成本法(2)Themechanicalstationadoptstheplannedcostmethodforrawmaterialaccounting每月的材料领用先按照计划成本进行入账，月末再根据本月的材料成本差异率对账面成本进行调整。

Thematerialsissuedeachmonthareinitiallyrecordedaccordingtotheplannedcosts.Attheendofthemonth,adjustmentsaremadetothebookcostsbasedonthematerialcostvarianceforthecurrentmonth.在“机械作业”下设“承包合同”二级科目进行分类核算。Classifyandaccountfor"subcontractingcontracts"underthesecond-levelsubjectsof"mechanicaloperations".需要使用一级科目“机械作业”进行核算。

Itisnecessarytousetheprimaryaccount"mechanicaloperations"foraccounting.该公司的机械部门主要承包本单位的施工业务

Themechanicaldepartmentofthecompanyprimarilyundertakestheconstructionbusinessofthisunit某公司机械站将机械设备承包给本单位的工程项目Themechanicalstationofacertaincompanyhassubcontractedthemechanicalequipmenttotheirengineeringproject例题Example（3）由于业务较少，可以将业务集中在月末进行处理(3)Thebusinesscanbeconsolidatedattheendofthemonthduetolowvolume可以把业务划分为三大类型：Candividethebusinessintothreemajortypes:处理该案例需要注意的点有：Thepointstonotewhendealingwiththiscaseare:

业务1-6为机械费的归集

Businesses1-6arethecollectionofmechanicalcosts

业务7为成本差异的调整

Business7istheadjustmentofcostdifferentials

业务8

为本月机械费的分配

Business8istheallocationofmechanicalexpensesforthismonth某公司机械站将机械设备承包给本单位的工程项目Themechanicalstationofacertaincompanyhassubcontractedthemechanicalequipmenttotheirengineeringproject例题Example机械费归集Aggregationofmechanicalcosts业务1：Business1:承包工程Contractedprojects人工费Laborcost燃料及动力费Fuelandpowercosts折旧及修理费Depreciationandrepaircosts其他直接费Otherdirectcosts间接费用Indirectexpenses合计Total原材料Rawmaterials240020006005000银行存款Bankdeposit100011002100累计折旧Accumulateddepreciation560015007100应付职工薪酬Employeesalarypayable9000+12605200+72816188应付账款Accountspayable22002200合计Total10260460056003000912832588根据业务将数据进行登记。例如：Registerthedataaccordingtothebusinessrequirements.Forexample:机械费归集会计分录：MechanicalcostaggregationAccountingentry:机械作业明细账DetailedAccountofMechanicalOperations明细账户：承包合同核算对象：cDetailedaccount:ContractaccountAccountingobject:c2022年Year2022凭证号数VoucherNumber摘要Abstract成本项目CostItem合计Total月Month日Day人工费Laborcost燃料及动力费Fuelandpowercosts折旧及修理费Depreciationandrepaircosts其他直接费Otherdirectcosts间接费用Indirectexpenses111领用燃料、擦布、轴承Receiptoffuel,wipingcloth,bearings

240020006005000

15停机棚修理费Repaircostsforthehangar

11001100

29设备和停机棚折旧Depreciationofequipmentandhangars

5600

15007100

30

人工和福利费、机械安拆费、动力费Laborandwelfareexpenses,machineryinstallationanddismantlingexpenses,powercosts102602200

1000592819388登记“机械作业”明细分类账：Registerdetailedledgerof"mechanicaloperations":机械费归集Aggregationofmechanicalcosts业务1：Business1:指的是本月材料整体为节约支，即实际成本比计划成本节约了2%Itreferstotheoverallmaterialcostsforthismontharesaved,meaningtheactualexpenditureis2%lessthantheplannedcost指本月材料整体为节约支，即实际成本比计划成本节约了2%Itreferstotheoverallmaterialcostsforthismontharesaved,meaningtheactualexpenditureis2%lessthantheplannedcost

11月30日，经计算，本月材料成本差异率为-2%，请结转本月成本差异。OnNovember30th,uponcalculation,thematerialcostvariancerateforthismonthis-2%.Pleasecarryforwardthecostvarianceforthismonth.材料成本差异率-2%Thematerialcostvariancerate-2%例如，本月计划成本100元，实际成本为98元，节约了2%*100元，也就是2元。由于当初材料领用是按照计划成本进行入账，那么月末就需在100元计划成本的基础上调减2元，才能等于实际成本98元。Forexample,iftheplannedcostofthismonthis100yuan,buttheactualcostisonly98yuan,saving2%*100,whichis2yuan.Becausethematerialswereoriginallyissuedaccordingtotheplannedcost,itisnecessarytoreduceby2yuanattheendofthemonthbasedontheplannedcostof100yuan,toequaltheactualcostof98yuan.成本差异调整CostVarianceAdjustment业务2：Business2:借:Debit:机械作业Mechanicaloperation——燃料及动力费-48--Fuelandpowercosts-48——其他直接费-40--Otherdirectcosts-40——间接费用-12--Indirectcosts-12成本差异调整会计分录：

CostVarianceAdjustmentAccountingentry:贷:Credit:材料成本差异Materialcostvariance-90机械费归集会计分录：

MechanicalcostaggregationAccountingentry:贷:Credit:原材料5000

Rawmaterials5000银行存款

2100Bankdeposit

2100累计折旧

7100Accumulateddepreciation

7100应付职工薪酬

16188Employeesalarypayable

16188应付账款

2200Accountspayable

2200（含2000计划成本，需调减40元）(Includingaplannedcostof2000yuan,areductionof40yuanisrequired)（含600计划成本，需调减12元）(Includingaplannedcostof600yuan,areductionof12yuanisrequired)借:Debit:机械作业Mechanicaloperation——折旧及修理费5600--Depreciationandrepaircosts5600——承包合同——人工费10260--ContractingContracts–Laborcosts10260——其他直接费3000--Otherdirectcosts3000——间接费用9128--Indirectcosts9128——燃料及动力费4600--Fuelandpowercosts4600（含2400计划成本，需调减48元)(Includingaplannedcostof2400yuan,areductionof48yuanisrequired)成本差异调整CostVarianceAdjustment业务2：Business2:机械作业明细账DetailedAccountofMechanicalOperations明细账户：承包合同核算对象：cDetailedaccount:ContractaccountAccountingobject:c2022年Year2022凭证号数VoucherNumber摘要Abstract成本项目CostItem合计Total月Month日Day人工费Laborcost燃料及动力费Fuelandpowercosts折旧及修理费Depreciationandrepaircosts其他直接费Otherdirectcosts间接费用Indirectexpenses111领用燃料、擦布、轴承Receiptoffuel,wipingcloth,bearings

240020006005000

15停机棚修理费Repaircostsforthehangar

11001100

29设备和停机棚折旧Depreciationofequipmentandhangars

5600

15007100

30

人工和福利费、机械安拆费、动力费Laborandwelfareexpenses,machineryinstallationanddismantlingexpenses,powercosts102602200

100059281938830成本差异Costvariance484012100登记“机械作业”明细分类账：Registerdetailedledgerof"mechanicaloperations":成本差异调整CostVarianceAdjustment业务2：Business2:机械费的分配Allocationofmachinerycosts11月30日，按施工记录统计发生25个工作台班（101合同使用10台，102合同使用15台）计算台班的实际单位成本，同时结转本月发生的各项费用。OnNovember30th,accordingtotheconstructionrecords,therewere25workshifts(Contract101utilized10workshifts,whileContract102utilized15workshifts).Calculatetheactualunitcostperworkshiftandalsocarryforwardtheexpensesincurredthismonth.第一步：合计本月机械作业所有成本Step1:Tallyupallthemechanicaloperationcostsforthismonth机械作业明细账DetailedAccountofMechanicalOperations明细账户：承包合同核算对象：cDetailedaccount:ContractaccountAccountingobject:c2022年Year2022凭证号数VoucherNumber摘要Abstract成本项目CostItem合计Total月Month日Day人工费Laborcost燃料及动力费Fuelandpowercosts折旧及修理费Depreciationandrepaircosts其他直接费Otherdirectcosts间接费用Indirectexpenses111领用燃料、擦布、轴承Receiptoffuel,wipingcloth,bearings

240020006005000

15停机棚修理费Repaircostsforthehangar

11001100

29设备和停机棚折旧Depreciationofequipmentandhangars

5600

15007100

30

人工和福利费、机械安拆费、动力费Laborandwelfareexpenses,machineryinstallationanddismantlingexpenses,powercosts102602200

100059281938830成本差异Costvariance48401210030本月合计Totalofthismonth10260215280002600911632488根据本月机械作业明细账，得出待分配机械费用合计为34288元Accordingtothismonth'sdetailedaccountofmachineryoperations,thetotalunallocatedmachineryexpensesamountto34288yuan业务3：Business3:第二步：计算分配率和分配金额Step2:Calculatetheallocationrateandallocationamount分配率=Allocationrate=34288/25台=1371.5234288/25units=1371.52101合同分配到的间接费用=TheindirectcostsallocatedtoContract101=1371.52*10台=13715.2元1371.52*10units=13,715.2yuan102合同分配到的间接费用=TheindirectcostsallocatedtoContract102=34288-13715.2=20572.8元34288-13715