工程成本的结算 Settlement of Enginee

工程成本的结算SettlementofEngineeringCost港珠澳大桥项目HongKong-Zhuhai-MacaoBridgeProject导入Import港珠澳大桥创下多项世界之最，非常了不起，彰显“中国精神”强大的感召力TheHongKong-Zhuhai-MacaoBridgehassetmultipleworldrecords,whichisremarkableanddemonstratesthestrongappealofthe"Chinesespirit"港珠澳大桥的工程成本是如何结算？HowtheconstructioncostoftheHongKong-Zhuhai-MacaoBridgesettled?目录Contents01已完工程实际成本的计算Thecalculationoftheactualcostofcompletedprojects02未完工程实际成本的计算Thecalculationoftheactualcostofuncompletedprojects结算程序SettlementProcedure正确计算工程实际成本，是工程成本核算的重要内容Thecorrectcalculationofactualengineeringcostsisanimportantaspectofengineeringcostaccounting预算成本Budgetcost实际成本ActualCost计算工程成本节超额Calculatethevariancesinengineeringcosts为工程成本分析和考核提供可靠依据Provideareliablebasisforprojectcostanalysisandassessment已完工程实际成本的计算Thecalculationoftheactualcostofcompletedprojects011、实行竣工后一次性结算工程价款1.Implementone-timesettlementoftheprojectpriceaftercompletion2、实行分阶段结算工程价款（按月或按形象进度）2.Implementphasedsettlementoftheprojectprice(eithermonthlyorbasedonmilestoneprogress)一、已完工程实际成本的计算I.CalculationofActualCostofCompletedProjects1、实行竣工后一次性结算工程价款1.Implementone-timesettlementoftheprojectpriceaftercompletion

竣工以前，“工程成本卡”中所归集的自开工起至本月末止施工费用累计额

，为未完工程实际成本

Beforethecompletionoftheproject,allconstructionexpensesaccruedinthe"EngineeringCostCard"fromcommencementtotheendofthismonthareconsideredastheactualcostoftheuncompletedconstructionproject竣工后，为已完工程成本

Aftercompletion,itisthecostofcompletedprojects开工：0元Commencement:0yuan竣工：5000万Completion:50millionyuan未完工程Uncompletedprojects已完工程Completedprojects一、已完工程实际成本的计算I.CalculationofActualCostofCompletedProjects2、实行分阶段结算工程价款（按月或按形象进度）2.Implementphasedsettlementoftheprojectprice(eithermonthlyorbasedonmilestoneprogress)已完工程Completedprojects未完工程Uncompletedprojects一、已完工程实际成本的计算I.CalculationofActualCostofCompletedProjects2、实行分阶段结算工程价款（按月或按形象进度）2.Implementphasedsettlementoftheprojectprice(eithermonthlyorbasedonmilestoneprogress)未完工程：Uncompletedprojects:期初：未完工程实际成本=1870万Beginningoftheperiod:theactualcostofuncompletedprojects=18.7millionyuan上月计算Lastmonth'scalculation本月投入：820万Investmentthismonth:

8.2millionyuan工程成本卡EngineeringCostCard已完工程实际成本Theactualcostofcompletedprojects=期初未完工程成本+本期实际发生工程成本－期末未完工程实际成本=Uncompletedprojectcostatthebeginningoftheperiod+Actualprojectcostincurredincurrentperiod-Theactualcostofuncompletedprojectsattheendoftheperiod未完工程实际成本的计算Thecalculationoftheactualcostofuncompletedprojects02二、未完工程实际成本的计算II.CalculationofActualCostofUncompletedProjects指虽已投入人工、材料、机械等进行施工，但尚未完成预算定额规定的全部工序和工程内容的未完工程价值Itreferstothevalueoftheconstructionthathasbeenstartedwithlabor,materials,machinery,etc.,buthasnotyetcompletedalltheprocessesandengineeringcontentsasspecifiedinthebudgetquota未完工程成本：CostofUncompletedProjects:3遍抹灰-已完工程Threetimesplastering-completework墙面1Wallsurface1墙面2Wallsurface22遍抹灰-未完工程Twotimesplastering-uncompletedproject二、未完工程实际成本的计算II.CalculationofActualCostofUncompletedProjects未完工工程成本按预算成本计算的方法Thecalculationmethodforthecostofuncompletedprojectsbasedonbudgetcosts1估量法Estimationmethod2估价法Valuationmethod二、未完工程实际成本的计算II.CalculationofActualCostofUncompletedProjects未完工程成本按预算单价计算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法一：估量法(约当产量法)MethodI:estimationmethod(approximateoutputmethod)工程项目Engineeringproject计算公式Calculationformula适用范围Application是指按未完工程约当产量和分部分项工程的预算单价计算未完工程成本的方法Itisamethodofcalculatingthecostofuncompletedprojectsbasedontheestimatedoutputandbudgetedunitpricesofindividualitemsofwork①未完工程约当产量=未完工程数量×估计完工程度①Theuncompletedprojectapproximateoutput=thenumberofuncompletedprojects×theestimatedcompletiondegree②未完工程成本=未完工程约当产量×分部分项工程预算单价②Costofuncompletedprojects=Estimatedquantityofuncompletedprojects×Unitpriceofsub-itemsintheprojectbudget适用均衡投料、便于划分、工序类似或简单的分部分项工程Suitableforbalancedfeeding,easydivision,andsimilarorsimplesub-divisionalengineering二、未完工程实际成本的计算II.CalculationofActualCostofUncompletedProjects未完工程成本按预算单价计算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法一：估量法(约当产量法)MethodI:estimationmethod(approximateoutputmethod)【例1-1】某施工单位担负某工程木门窗油漆工程施工任务，预算定额规定应抹

3

遍，本月已抹2

遍，工程量为900

平方米，预算单价为10

元,计算未完工程成本。[Example1-1]Acertainconstructionunitisresponsibleforthepaintingworkofwoodendoorsandwindowsinacertainproject.Thebudgetquotastipulatesthatitshouldbepaintedthreetimes.Twocoatshavebeenappliedthismonth.Thequantityoftheprojectis900

squaremeters,withabudgetunitpriceof10

yuan.Calculatethecostofuncompletedproject.二、未完工程实际成本的计算II.CalculationofActualCostofUncompletedProjects未完工程成本按预算单价计算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法一：估量法(约当产量法)MethodI:estimationmethod(approximateoutputmethod)解析：计算过程如下【例1-1】Analysis:Thecalculationprocessisasfollows[Example1-1]未完工程成本明细表(估量法)单位:元UncompletedProjectCostDetailsTable(EstimationMethod)

Unit:yuan名称Title①未完工程数量①Thenumberofuncompletedprojects②完工程度(占分部分项工程的%)②Percentageofcompletion(%ofcompletionofsub-itemproject)③约当产量(折合分部分项工程量)=①*②③Estimatedoutput(equivalenttothequantityofsub-items)=①*②④分部分项工程预算单价④Budgetunitpriceofsub-itemprojectbudget⑤未完工程成本=③*④⑤CostofUncompletedProjects=③*④木门窗油漆Woodendoorsandwindowspainting9002/3900x2/3=60010600X10=6000未完工程成本=900×2/3×10=6000元Costofuncompletedprojects=900×2/3×10=6000yuan二、未完工程实际成本的计算II.CalculationofActualCostofUncompletedProjects未完工程成本按预算单价计算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法二：估价法MethodII:Valuationmethod含义Meaning计算公式Calculationformula适用范围Application它是先确定分部分项工程内各个工序耗用的直接费占整个预算单价的百分比，用以计算出每个工序的单价，然后乘以未完施工各工序的工程量，来确定未完施工的实际成本Itinvolvesfirstdeterminingthepercentageofdirectcostsconsumedbyeachprocessinsub-itemprojectstothetotalbudgetedunitprice.Thisisusedtocalculatetheunitpriceofeachprocess.Then,multiplyingthisunitpricebythequantityofworkinprogressforeachprocessdeterminestheuncompletedprojectcostforeachprocess①某工序的单价=分部分项工程预算单价×某工序占分部分项工程的比重①Theunitpriceofacertainprocess=theunitpriceofasub-itemintheprojectbudget×theproportionofthisprocesstothesub-item②未完工程成本=∑(未完工序工程量×各工序的单价)②Uncompletedprojectcost=∑(quantityofuncompletedprojectforeachprocess×unitpriceofeachprocess)适用不均衡投料、各工序工料定额显著不同的分部分项工程Applicabletosub-itemsofprojectswherethereareunevenmaterialinputsandsignificantdifferencesinthelaborandmaterialquotasforeachprocess二、未完工程实际成本的计算II.CalculationofActualCostofUncompletedProjects未完工程成本按预算单价计算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法二：估价法MethodII:Valuationmethod【例1-2】某施工单位承包某项工程，该工程某分部分项工程由甲、乙两道工序组成，各工序占该分部分项工程的比重为30%，70%，该分部分项工程的预算单价为20

元；本月月末经盘点，完成甲工序600

平、乙工序800

平。计算未完工程成本。[Example1-2]Acertainconstructionunitundertakesacertainproject.Onesubsectionoftheprojectconsistsoftwoprocesses,processAandprocessB.TheproportionsofprocessAandprocessBinthissubsectionare30%and70%respectively.Thebudgetedunitpriceforthissubsectionis20yuan.Attheendofthismonth,itwasfoundthroughinventorythatprocessAwascompletedonanareaof600squaremetersandprocessBonanareaof800squaremeters.Calculatethecostofuncompletedproject.二、未完工程实际成本的计算II.CalculationofActualCostofUncompletedProjects未完工程成本按预算单价计算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法二：估价法MethodII:Valuationmethod解析：计算过程如下【例1-2】Analysis:Thecalculationprocessisasfollows[Example1-2]未完工程成本明细表(估价法)单位:元/㎡UncompletedProjectCostDetailsTable(ValuationMethod)Unit:yuanpersquaremeter名称Title①分部分项工程预算单价①Budgetunitpriceofsub-itemprojectbudget②某工序耗用费用占分部分项工程的比重(%)②Theproportionofexpensesconsumedbyacertainprocesstothesub-itemproject(%)③某工序的单价=①x②③Theunitpriceofacertainprocess=①x②④未完工序工程量④Quantityofuncompletedprocess⑤各工序未完工程成本=③x④⑤Costofuncompletedprojectforeachprocess=③x④⑥未完工程成本=∑⑤⑥CostofUncompletedProjects=∑⑤甲工序ProcessA2030%20*30%=6600600x6=36003600+11200=14800乙工序ProcessB2070%20*70%=14800800*14=11200未完工程成本=20*30%*600+20*70%*800=3600+11200=14800元Costofuncompletedproject=20*30%*600+20*70%*800=3600+11200=14800yuan二、未完工程实际成本的计算II.CalculationofActualCostofUncompletedProjects练习题Exercise木门窗油漆分项工程，预算定额规定刷三遍调和漆，其预算单价为10元/㎡。各工序耗用的直接费占整个预算单价的百分比分别为：第一遍占50%，第二遍占30%，第三遍占20%。月末盘点木门窗油漆分项工程未完施工：其中已刷第一遍200㎡，已刷第二遍120㎡，用估价法计算期末未完工程实际成本Woodendoorandwindowpaintingsub-itemproject.Thebudgetquotastipulatesthreecoatsofblendingpaint,withabudgetunitpriceof10yuanpersquaremeter.Thepercentagesofdirectcostsconsumedbyeachprocesstothetotalbudgetedunitpriceare:50%forthefirsttime,30%forthesecondtime,and20%forthethirdtime.End-of-monthinventoryofuncompletedsub-projectsforpaintingwoodendoorsandwindows:200squaremetershavebeenpaintedforthefirstcoat,and120squaremete