《工程成本核算与分析》课件-认识施工费用和工程成本

认识施工费用和工程成本Understandingconstructionexpensesandengineeringcosts企业这个月的费用是多少Howmucharetheexpensesfortheenterprisethismonth这两者有什么区别呢Whatisthedifferencebetweenthesetwo企业生产产品的成本是多少Whatisthecostofproducingthecompany'sproducts企业Enterprise费用Cost日常活动中发生的，会导致所有者权益减少的，与向所有者分配利润无关的经济利益的总流出。Thetotaloutflowofeconomicbenefitsincurredindailyactivities,whichleadstoadecreaseinowner'sequityandisunrelatedtothedistributionofprofitstoowners.一、费用和成本的概念I.Conceptsofexpenseandcosts一、费用和成本的概念I.Conceptsofexpenseandcosts成本Cost企业Enterprise一定时期内为生产某一产品所支出的生产费用Theproductionexpenseincurredwithinacertainperiodformanufacturingaparticularproduct费用Cost二、费用和成本的关系II.Relationshipbetweenexpensesandcosts是产品成本计算的基础Itisthebasisforcalculatingproductexpenses涵盖范围较宽，着重于按会计期间归集Coverawiderange,focusingonaccrualbasisaccountingperiods成本Cost是对象化的费用Itistheobjectifiedexpense只包括为生产定种类或数量的完工产品的费用着重于按产品进行归集Onlyincludestheexpensesincurredforproducingaspecifictypeorquantityoffinishedproducts,focusingonaggregationbyproduct产品成本是费用总额的一部分，不包括期间费用和期末未完工产品的费用等Theproductcostisacomponentofthetotalexpenses,excludingexpensessuchasperiodcostsandthecostsofuncompletedproductsattheendoftheperiod是建筑企业在一定时期内的从事建筑安装工程施工过程中所发生的各项耗费的货币表现。Itisthemonetaryrepresentationofvariousexpensesincurredbyconstructionenterpriseswhileengaginginconstructionandinstallationprojectswithinacertainperiod.三、施工费用和工程成本的概念III.Conceptsofconstructionexpensesandengineeringcosts是建筑企业为施工一定工程所支出的施工费用

Itistheconstructionexpenseincurredbyaconstructionenterpriseforcarryingoutacertainproject将施工生产费用按一定的成本核算对象及其成本项目进行归集

Theconstructionproductionexpensesarecollectedaccordingtocertaincostaccountingobjectsandtheircostitems施工费用是形成工程成本的基础

Theconstructionexpenseformsthebasisofengineeringcost构成工程成本Constitutingtheengineeringcost施工费用Constructioncost工程成本Engineeringcost劳动对象方面的费用Expensesrelatedtolaborobjects主要包括Mainlyincluding材料费用Materialcost四、施工企业费用的分类IV.ClassificationofConstructionEnterpriseExpenses1.按经济内容分类

1.Classificationaccordingtoeconomicconsiderations动力费用Powercost燃料费用Fuelcost工资费用Laborcost折旧费与摊销费Depreciationandamortizationcosts利息费用Interestexpense具体包括Itspecificallyincludes劳动手段方面的费用Expensesrelatedtolabormeans活劳动方面的费用Expensesrelatedtolaboractivities税费Tax其他费用Otherexpenses材料费Materialcost人工费Laborcost机械使用费Machineryusagefee其他直接费Otherdirectcosts2.按经济用途分类

2.Classificationaccordingtoeconomicpurposes间接费用Indirectexpenses期间费用Periodcost四、施工企业费用的分类IV.ClassificationofConstructionEnterpriseExpenses人工费

Laborcost是指建筑企业从事建筑安装工程施工的生产人员的工资、奖金、工资性质的律贴、劳动保护费和职工福利费等。Itreferstothewages,bonuses,wage-relatedsubsidies,laborprotectionfees,andemployeewelfareexpensespaidbyconstructioncompaniesengagedinconstructionandinstallationprojects.四、施工企业费用的分类IV.ClassificationofConstructionEnterpriseExpenses材料费

Materialcost是指建筑企业在施工生产过程中耗用的构成工程实体或有助于形成工程实体的原材料、辅助材料、构配件、零件、半成品的成本，以及周转材料的摊销额和租赁费用等。Itreferstothecostoftherawmaterials,auxiliarymaterials,components,parts,andsemi-finishedproductsconsumedorcontributingtotheformationoftheprojectentityintheconstructionproductionprocessofconstructionenterprises,aswellastheamortizationofmaterialsandleasingexpenses,etc.四、施工企业费用的分类IV.ClassificationofConstructionEnterpriseExpenses机械使用费

Machineryusagefee是指建筑企业在施工生产过程中使用自有机械的使用费和租用外单位机械的租赁费，以及施工机械的安装、拆卸和进出场费等。Itreferstothefeesincurredbyconstructioncompaniesduringtheconstructionprocess,includingthecostsofusingtheirownmachineryandrentingmachineryfromexternalsources,aswellasfeesfortheinstallation,disassembly,andtransportationofconstructionmachinery.四、施工企业费用的分类IV.ClassificationofConstructionEnterpriseExpenses其他直接费

Otherdirectcosts是指建筑企业在施工生产过程中除上述三项直接费用以外的其他可以直接计入合同成本的费用，如施工现场材料的二次搬运费、生产工具和用具使用费等。Itreferstoexpensesincurredbyconstructioncompaniesduringtheconstructionprocess,excludingthethreeaforementioneddirectcosts,thatcanbedirectlyincludedinthecontractcosts.Forexample,secondarytransportationfeesformaterialsattheconstructionsite,andfeesfortheuseofproductiontoolsandequipment.四、施工企业费用的分类IV.ClassificationofConstructionEnterpriseExpenses间接费用

Indirectexpenses是指建筑企业下属各施工单位为组织和管理生产活动所发生的费用Itreferstotheexpensesincurredbyvariousconstructionunitsunderaconstructioncompanyfororganizingandmanagingproductionactivities如生产管理人员的工资、办公费、差旅费等。Suchassalariesofproductionmanagementpersonnel,officeexpenses,travelexpenses,etc.四、施工企业费用的分类IV.ClassificationofConstructionEnterpriseExpenses期间费用

Periodcost是指费用发生时直接计人当期损益，具体包括管理费用、销售费用和财务费用。Itreferstoexpensesthataredirectlyrecognizedinthecurrentperiod'sincomestatementwhentheyareincurred.Specifically,thesecostsincludeadministrativeexpenses,sellingexpenses,andfinancialexpenses.四、施工企业费用的分类IV.ClassificationofConstructionEnterpriseExpenses人工费

Laborcost材料费

Materialcost机械使用费

Machineryusagefee其他直接费

Otherdirectcosts间接费用

Indirectexpenses计入施工产品成本的费用Expensesincludedinthecostofconstructionproducts四、施工企业费用的分类IV.ClassificationofConstructionEnterpriseExpenses计入当期损益的费用Expensesinthecurrentperiod'sincomestatement期间费用

Periodcost成本项目CostItem计入施工产品成本的、按经济用途进行分类的费用Theexpensescategorizedbytheireconomicpurposes,includedintheconstructionproductcost四、施工企业费用的分类IV.ClassificationofConstructionEnterpriseExpenses五、工程成本的分类V.ClassificationofEngineeringCosts1.按计入成本核算对象的方式分类1.Classificationaccordingtothemethodofcostaccountingobjectallocation直接费用Directexpense是指施工过程中耗费的构成工程实体或有助于工程实体形成的各项费用支出Itreferstotheexpensesincurredduringtheconstructionprocessthatconstitutetheconstructionentityorcontributetotheformationoftheconstructionentity可以直接计入工程对象的费用Theseexpensescanbedirectlyattributedtotheproject包括人工费、材料费、施工机械使用费和施工措施费等Includinglaborcost,materialcost,constructionmachineryusagefee,constructionmeasurefee,etc.间接费用Indirectexpenses是指为施工准备、组织和管理施工生产的全部费用的支出Forthepreparation,organization,andmanagementofconstructionproductionTheexpenditureofallcostsincurredinconstructionproduction是非直接用于也无法直接计入工程对象，但为进行工程施工所必须发生的费用，包括管理人员工资、办公费、差旅交通费等TheyarenotdirectlyattributabletoorincludedinTheprojectobjects,butarenecessaryexpensesforcarryingouttheconstructionwork.Thecontentincludesmanagementpersonnelsalaries,officeexpenses,andtraveltransportationexpenses2.按成本形成的时间分类2.Timeclassificationbasedoncostformation按会计期计算成本Calculatingcostsonanaccountingperiodbasis将实际成本与预算进行对比Comparetheactualcostsandbudgetedcosts可以及时总结工程施工与管理的经验教训Itenablestimelysynthesisoflessonslearnedfromengineeringconstructionandmanagementexperiences按工程周期计算成本Calculatingcostsaccordingtotheengineeringperiod有利于分析某-工程项目在施工全过程中的经验和教训Itisbeneficialforanalyzingtheexperienceandlessonslearnedthroughouttheentireconstructionprocessofaspecificproject利于各个时期的成本分析和考核Itfacilitatescostanalysisandevaluationacrossdifferentperiods为进一步加强工程施工管理提供依据Provideabasisforfurtherstrengtheningconstructionmanagementanddecision-making五、工程成本的分类V.ClassificationofEngineeringCosts工程预算成本Projectbudgetcost根据已完工程数量按施工图预算所列单价和成本Basedonthecompletedprojectquantity,accordingtotheunitpricesandcostitemslistedintheconstructiondrawingsbudget项目的核算内容进行分析归类和计算的工程成本Theengineeringcostsoftheprojectareanalyzed,classified,andcalculatedbasedontheaccountingcontent控制成本支