《工程成本核算与分析》课件-认识工程成本核算的对象

认识工程成本核算的对象UnderstandingtheObjectsofEngineeringCostAccounting课程导入CourseIntroduction理解如何正确划清各种成本的界限Understandinghowtoproperlydelineatetheboundariesofvariouscosts企业发生的经济业务是繁杂且多样的，但会计核算是精细化，条理清晰的，

Theeconomictransactionsthatoccurwithinabusinessarecomplexanddiverse,butaccountingproceduresaremeticulousandwell-organized,需要会计人员利用专业知识和辨识能力，分清各种成本的界限。

Thisrequiresaccountantstoutilizeprofessionalknowledgeanddiscernmentabilitiestodistinguishtheboundariesofvariouscosts.一、正确划清各种成本的界限I.Properlydelineatetheboundariesofvariouscosts划清应计入工程成本和不计入工程成本的界限Delineatetheboundarybetweenengineeringcostsandthosenottobeincludedinengineeringcosts1工程成本=对象化的费用EngineeringCost=ObjectifiedCost如果发生的支出不能计入工程成本，那就属于管理费用、财务费用或销售费用中的某一项。Iftheincurredexpenditurecannotbeincludedinengineeringcosts,thenitfallsunderoneofthecategories:administrativeexpenses,financialexpenses,orsalesexpenses.与建筑施工产品有必然联系Thereisaninherentconnectionwithconstructionproducts划清各个时期的成本界限Delineatethecostboundariesforeachperiod2会计期间假设的存在Theassumedexistenceofanaccountingperiod每个会计期末（一般以一个月为最短会计期间）应准确地核算出本期的经营成果，包括当期的成本支出金额。Attheendofeachaccountingperiod(usuallywithaminimumdurationofonemonth),accurateaccountingofthecurrentperiod'soperatingresultsshouldbecarriedout,includingtheamountofcurrentperiodexpenses.划清各项工程成本界限Delineatetheboundariesforeachengineeringcost3每个单项工程均有独立的施工预算，则需要按每个单项工程核算工程成本等。Eachindividualworkhasanindependentconstructionbudget,soitisnecessarytoaccountfortheprojectcostforeachindividualwork.多个工程项目MultipleEngineeringProjects一个工程项目但有多个单项工程Oneengineeringprojectwithmultipleindividualworks实际上是对划清各项工程成本界限的要求Actually,therequirementhereistodelineatetheboundariesofengineeringcosts划清已完工工程与未完工程的成本界限Delineatethecostboundarybetweencompletedprojectsanduncompletedprojects4有些是陆续完工，并陆续交付给建设单位使用Someofthemhavebeencompletedgraduallyanddeliveredtotheconstructionunitforuse有些是根据工程承包合同的约定分步分项移交Somearetransferredstepbystepaccordingtotheprovisionsoftheengineeringcontract工程施工是连续的Constructionworkiscontinuous会计核算是分期间的Accountingisperiod-based已完工程和未完工程之分Thedistinctionbetweencompletedprojectsanduncompletedprojects配比原则Proportionprinciple需要划清已完工工程与未完工程的成本界限Itisnecessarytodelineatethecostboundariesbetweencompletedanduncompletedprojects划清收益性支出与资本性支出的界限Drawaclearlinebetweenrevenueandcapitalexpenditures5合理划分资本性支出和收益性支出是准确计算期间损益的重要前提Thereasonabledivisionbetweencapitalexpendituresandrevenueexpendituresisanessentialprerequisiteforaccuratelycalculatingperiodicalprofitsandlosses收益性支出的受益期Thepaybackperiodofrevenueexpenditures当年（一个营业周期）之内，因而应当作为当期的成本、费用，直接体现到当期的损益之中。Withinthecurrentyear(withinoneoperatingcycle),thereforetheyshouldbetreatedascostsandexpensesofthecurrentperiod,directlyreflectedinthecurrentperiod'sprofitandloss.资本性支出的受益期Thepaybackperiodofcapitalexpenditures跨越几个年度（多个营业周期），因而需要在支出发生的当期予以资本化，在其受益期内逐期摊销。Acrossseveralyears(multipleoperatingcycles),thusrequiringcapitalizationintheperiodwhentheexpenditureoccurs,andthengradualamortizationoveritsusefullife.二、工程成本的核算对象II.AccountingObjectofEngineeringCost工程成本的核算对象：Accountingobjectsofengineeringcost:即归集和分配施工耗费的具体对象。

Thespecificobjectsofcollectingandallocatingconstructionexpenses.合理地确定成本计算对象，是组织工程成本核算的前提。

Thereasonabledeterminationofcostobjectsisaprerequisitefororganizingtheaccountingofengineeringcosts.施工费用的承担者Thebearerofconstructionexpenses实际工作中Inactualwork二、工程成本的核算对象II.AccountingObjectofEngineeringCost建造合同是建筑企业组织工程施工和管理的依据Theconstructioncontractservesasthebasisfororganizingengineeringconstructionandmanagementbyconstructioncompanies应以建造合同为工程成本计算对象Theconstructioncontractshouldbethebasisforcalculatingtheengineeringcost按单项建造合同的单位工程为成本核算对象Theunitworkundertheunitconstructioncontractservesasthecostaccountingobject建筑安装工程是按设计图纸在指定的地点建造的，设计图纸一般按单位工程编制。Theconstructionandinstallationengineeringarebuiltatdesignatedlocationsaccordingtothedesigndrawings,whichareusuallypreparedbasedonindividualengineeringunits.三、工程成本核算对象的设置III.SettingofEngineeringCostAccountingObjects以单项建造合同的单位工程为工程成本计算对象Theunitworkundertheunitconstructioncontractservesastheengineeringcostaccountingobject1计算和确认各单项合同的成本，以利于分析工程预算和施工合同的完成情况，并为核算合同损益提供依据。Calculateandconfirmthecostsofeachindividualcontracttofacilitatetheanalysisofprojectbudgetsandthecompletionstatusofconstructioncontracts,andtoprovideabasisforaccountingforcontractprofitsandlosses.以合同分立后的单项资产为工程成本计算对象Theindividualassetsseparatedbycontractaretakenasthebasisforcalculatingengineeringcosts2如果一项建造合同包括建造数项资产，在同时具备下列条件的情况下，包括有独立的单项合同处理时：Ifaconstructioncontractincludestheconstructionofseveralassetsandthefollowingconditionsaremetsimultaneously,includingseparateindividualcontracts:（1）每项资产均有独立的建造计划，包括有独立的施工图预算。(1)Eachassethasanindependentconstructionplan,includinganindependentconstructiondrawingbudget.（2）建筑企业与业主就每项资产单独进行谈判，双方能够接受或拒绝与每项资产有关合同条款。(2)Theconstructioncompanyandtheownernegotiateseparatelyforeachasset,andbothpartiescanacceptorrejectthecontracttermsrelatedtoeachasset.以合同分立后的单项资产为工程成本计算对象Theindividualassetsseparatedbycontractaretakenasthebasisforcalculatingengineeringcosts2（3）每项资产的收入与成本均可单独辨认，例如每项资产均有单独的造价和预算成本。(3)Theincomeandcostsofeachassetcanbeindividuallyidentified,suchaseachassethavingseparateconstructionandbudgetcosts.（4）对该项建造合同进行分立，应将分立后的单项资产作为一个成本计算对象，单独核算其成本，有利于正确计算建造每项资产的损益。(4)Thedivisionoftheconstructioncontractshouldtreatthedividedindividualassetsasseparatecostobjects,accountingfortheircostsseparately,whichisbeneficialforaccuratelycalculatingtheprofitandlossofconstructingeachasset.以合同合并后的一组合同为工程成本计算对象Agroupofcontractsmergedbycontractshallbetheobjectforcalculatingengineeringcosts3如果一组建造合同无论对应单个业主或多个业主，在同时具备下列条件的情况下，应合并为单项合同处理:Ifasetofconstructioncontracts,whethercorrespondingtoasingleownerormultipleowners,meetthefollowingconditionssimultaneously,theyshallbetreatedasasinglecontract:（1）该组合按一揽子交易签订。(1)Theportfolioissignedaccordingtoapackagedeal.（2）该组合同密切相关，每项合同实际上已构成综合利润率的组成部分。(2)Thecombinationiscloselyrelated,witheachcontracteffectivelyconstitutingacomponentoftheoverallprofitmargin.（3）该组合同同时或依次履行。(3)Thecombinationshallbeperformedsimultaneouslyorsequentially.同一地点同时或依次施工Constructio