《BIM建模》课件-章节4.1

《机械员》

“Mechanic”桩工机械

PilingMachinery3.1.5土方施工机械的选择3.1.5Selectionofearthworkconstructionmachinery第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery3.1.1挖掘机3.1.1Excavator第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery建筑机械成本核算是机械设备使用寿命期内全过程的经济活动，也是施工单位成本控制的重要内容之一，是管好设备、合理配置资源和合理使用设备资源的有效措施。Costaccountingofconstructionmachineryisaneconomicactivityinthewholeprocessoftheservicelifeofmachineryandequipment,aswellasoneoftheimportantcontentsofconstructionUnitcostcontrol.Itisaneffectivemeasuretomanageequipment,reasonablyallocateresourcesandreasonablyuseequipmentresources.第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery加强成本核算和成本控制，强化建筑机械的管、用、养、修制度和规定的落实，对增强市场竞争能力，有着十分重要的作用。Strengtheningcostaccountingandcontrol,strengtheningtheimplementationofmanagement,use,maintenance,andrepairsystemsandregulationsforconstructionmachinery,playsaveryimportantroleinenhancingmarketcompetitiveness.

同学们，今天我们学习第四章机械员的通用知识第一节建筑机械成本核算类型。Classmates,todaywewilllearnChapter4,GeneralKnowledgeofMechanists,Section1,TypesofCostAccountingforConstructionMachinery.在这一节中我们将了解Inthissection,wewilllearnabout4.1.1.班组核算4.1.1.Teamaccounting4.1.2.修理费用核算4.1.2.Repaircostaccounting第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery4.1建筑机械成本核算类型4.1TypesofCostAccountingforConstructionMachinery建筑机械成本核算，是企业对建筑机械经济管理的重要内容，特别是机械公司的经营管理，需要对建筑机械进行成本核算。Costaccountingforconstructionmachineryisanimportantaspectofeconomicmanagementforenterprises,especiallyfortheoperationandmanagementofmachinerycompanies,whichrequirescostaccountingforconstructionmachinery.第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery4.1建筑机械成本核算类型4.1TypesofCostAccountingforConstructionMachinery建筑机械成本核算包括单机核算、班组核算、维修核算等，其中单机核算为最基本的核算方式，将在下节重点介绍。Thecostaccountingofconstructionmachineryincludessinglemachineaccounting,teamaccounting,maintenanceaccounting,etc.Amongthem,singlemachineaccountingisthemostbasicaccountingmethod,whichwillbemainlyintroducedinthenextsection.那么我们先看班组核算。Solet'sfirstlookattheteamaccounting.4.1.1.班组核算4.1.1.Teamaccounting由班组管理的中小型机械，一般适合于班组核算。Smallandmedium-sizedmachinerymanagedbyteamsisgenerallysuitableforteamaccounting.班组核算与单机核算在项目核算中互为补充，结合起来运用，班组核算的内容主要有以下3个方面：Teamaccountingandsinglemachineaccountingcomplementeachotherinprojectaccountingandareusedtogether.Thecontentofteamaccountingmainlyincludesthefollowingthreeaspects:4.1.1.班组核算4.1.1.Teamaccounting2.建筑机械的消耗支出。2.Consumptionexpenditureofconstructionmachinery.1.完成任务和收入。1.Completetasksandgenerateincome.3.采取改进措施。3.Takeimprovementmeasures.完成任务可按产量、台班定额考核，收入可按产量，也可按承接工程中建筑机械使用费计算，或按使用台班数折合台班费计算。Thecompletionoftaskscanbeassessedbasedonproductioncapacityandunitshiftquotas,andincomecanbecalculatedbasedonproductioncapacity,constructionmachineryusagefeesintheundertakenproject,orconvertedintounitshiftfeesbasedonthenumberofunitsused.4.1.1.班组核算4.1.1.Teamaccounting2.建筑机械的消耗支出。2.Consumptionexpenditureofconstructionmachinery.1.完成任务和收入。1.Completetasksandgenerateincome.3.采取改进措施。3.Takeimprovementmeasures.包括机械台班费组成的各项费用支出，按定额考核。Thevariousexpenses,includingthecostofmechanicalshifts,shallbeassessedaccordingtothequota.4.1.1.班组核算4.1.1.Teamaccounting2.建筑机械的消耗支出。2.Consumptionexpenditureofconstructionmachinery.1.完成任务和收入。1.Completetasksandgenerateincome.3.采取改进措施。3.Takeimprovementmeasures.根据考核期中的分项收入、支出费用核算其盈亏数，通过分析，找出薄弱环节，采取改进措施。Calculatetheprofitandlossbasedontheitemizedincomeandexpenditureexpensesduringtheassessmentperiod,identifyweaklinksthroughanalysis,andtakeimprovementmeasures.4.1.2.修理费用核算4.1.2.Repaircostaccounting单机大修理成本核算是由修理单位对大修竣工的建筑机械按照修理定额中划分的项目，分项计算其实际成本，其中主要项目有：Thecostaccountingofsinglemachinemajorrepairsisdeterminedbytherepairunitbasedontherepairquotaforthecompletedconstructionmachinery,andtheactualcostiscalculatedbyitem.Themainitemsinclude:1.大修理成本核算1.Costaccountingformajorrepairs（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.1.大修理成本核算1.Costaccountingformajorrepairs（1）工时费：按实际消耗工时乘以工时单价，即为工时费。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.1.大修理成本核算1.Costaccountingformajorrepairs工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.1.大修理成本核算1.Costaccountingformajorrepairs（2）配件材料费：如采取按实报销，则应收支平衡；如采取配件材料费用包干，则以实际发生的配件材料费与包干费相比，即可计算其盈亏数。(2)Accessorymaterialcosts:Ifreimbursementisbasedonactualexpenses,itshouldbebalancedbetweenincomeandexpenditure;Ifthecostofaccessorymaterialsislumpsum,theprofitandlosscanbecalculatedbycomparingtheactualcostofaccessorymaterialswiththelumpsumfee.（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.1.大修理成本核算1.Costaccountingformajorrepairs（3）燃料及辅料：包括修理中加注和消耗的油燃料、辅助材料、替换设备等一般按定额结算，根据定额费用和实际费用相比，计算其盈亏数。(3)Fuelandauxiliarymaterials:includingoilfuel,auxiliarymaterials,replacementequipment,etc.addedandconsumedduringrepairs,aregenerallysettledaccordingtothequota.Theprofitandlossamountiscalculatedbasedonthecomparisonbetweenthequotacostandtheactualcost.Theaboveitemsconstitutetheactualcostofmajorrepairofconstructionmachinery.（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.1.大修理成本核算1.Costaccountingformajorrepairs上述各项构成建筑机械大修实际成本，与计划成本（修理技术经济定额）对比，可以考核执行情况和1台大修理建筑机械成本的盈亏情况。Comparedwiththeplannedcost(repairtechnicalandeconomicquota),theexecutionstatusandtheprofitandlosssituationofthecostofonemajorrepairconstructionmachinerycanbeassessed.第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery4.1建筑机械成本核算类型4.1TypesofCostAccountingforConstructionMachinery

2.建筑机械维护保养成本核算2.Costaccountingformaintenanceandupkeepofconstructionmachinery各等级维护保养是在加强单机考核的基础上，把单台建筑机械一定时间内消耗的维修费用累计、找出维护保养费消耗最多的、以便有计划、有针对性地制定措施，降低维修费用。Onthebasisofstrengtheningindividualmachineassessment,maintenanceandupkeepateachlevelaccumulatesthemaintenancecostsconsumedbyasingleconstructionmachinerywithinacertainperiodoftime,identifiesthemaintenanceandupkeepcoststhatconsumethemost,andformulatesmeasuresinaplannedandtargetedmannertoreducemaintenancecosts.第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery4.1建筑机械成本核算类型4.1TypesofCostAccountingforConstructionMachinery

2.建筑机械维护保养成本核算2.Costaccountingformaintenanceandupkeepofconstructionmachinery建筑机械保养项目有定额的，可计算实际发生的费用与定相比，了解定额执行情况和维护保养费用盈亏。Ifthereisaquotaforthemaintenanceprojectofconstructionmachinery,theactualexpensesincurredcanbecalculatedandcomparedwiththequota,andtheimplementationstatusofthequotaandtheprofitandlossofmaintenancecostscanbeunderstood.没有定额的保养、检修项目，应包括在单机核算和班组核算中，采用承包方式，以促进维修工与操作工密切配合，共同为降低成本减少费用而努力。Maintenanceandrepairprojectswithoutquotasshouldbeincludedinsinglemachineaccountingandteamaccounting,usingacontractingapproachtopromoteclosecooperationbetweenmaintenanceworkersandoperators,andworktogethertoreducecostsandexpenses.c（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.建筑机械的单机核算内容4.2.Singlemachineaccountingcontentofconstructionmachinery单机核算就是对单台建筑机械进行经济核算，其核心内容就是收入、成本支出和核算盈亏三大部分。Singlemachineaccountingistheeconomicaccountingofasingleconstructionmachinery,withitscorecontentbeingincome,costexpenditure,andaccountingforprofitsandlosses.（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.1.收入统计分析4.2.1.IncomeStatisticsandAnalysis建筑机械当月收入是指该机当月实际完成的工作量或创造的施工经营产值，作好统计是单机核算最关键的问题。Themonthlyincomeofconstructionmachineryreferstotheactualworkloadcompletedortheconstructionandoperationoutputvaluecreatedbythemachineinthatmonth,andgoodstatisticsarethemostcrucialissueinsinglemachineaccounting.第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery4.2.建筑机械的单机核算内容4.2.Singlemachineaccountingcontentofconstructionmachinery4.2.1.收入统计分析4.2.1.IncomeStatisticsandAnalysis建筑机械收入应当依据不同核算目标和该机械自身特点分为不同的核算层次，建筑机械收入在公司核算的层面应该是建筑机械合理的折旧回收，以及该机械购置时所投人的资金若用于其他社会投资所得的回报（一般不低于该笔资金市场同期利息)。Theincomeofconstructionmachineryshouldbedividedintodifferentaccountinglevelsbasedondifferentaccountingobjectivesandthecharacteristicsofthemachineryitself.Atthecompany'saccountinglevel,theincomeofconstructionmachineryshouldbethereasonabledepreciationandrecoveryoftheconstructionmachinery,aswellasthereturnonthefundsinvestedinthepurchaseofthemachineryifusedforothersocialinvestments(generallynotlessthanthemarketinterestofthesameperiodofthefunds).（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.1.收入统计分析4.2.1.IncomeStatisticsandAnalysis项目核算层应以当月实际完成工作量乘以市场单价。Theprojectaccountingteamshouldmultiplytheactualcompletedworkloadofthemonthbythemarketunitprice.4.2.建筑机械的单机核算内容4.2.Singlemachineaccountingcontentofconstructionmachinery（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.以实际工作台班计算时，首先应统计当月实际的工作台班，统计依据为《建筑机械运转记录》的运转台时数。Whencalculatingbasedonactualworkshifts,thefirststepistocalculatetheactualworkshiftsofthemonth,basedontheoperatinghoursofthe"ConstructionMachineryOperationRecord".（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.以实际完成工程量计算时，应逐项做好每班实际完成工作量的统计工作。Whencalculatingbasedontheactualamountofworkcompleted,thestatisticalworkoftheactualamountofworkcompletedforeachshiftshouldbedoneitembyitem.统计数据要客观、全面、准确，尤其要注意辅助工程、不能遗漏。Statisticaldatashouldbeobjective,comprehensive,andaccurate,withparticularattentiontoauxiliaryengineeringandnottobemissed.（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.工程单价应当依照投标单价或承包单价，如从事的辅助工程无计量单价，则按建筑机械台班定额进行折算，做好收人统计分析工作应注意以下几点：Theunitpriceoftheprojectshouldbebasedonthebiddingunitpriceorthecontractingunitprice.Ifthereisnomeasurementunitpricefortheauxiliaryengineeringengagedin,itshouldbeconvertedaccordingtothequotaofconstructionmachineryshifts.Thefollowingpointsshouldbepaidattentiontowhenconductingincomestatisticsandanalysiswork:第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery

1.项目部须建立相对独立的建筑机械工作量或工作台时统计制度。1.Theprojectdepartmentmustestablisharelativelyindependentstatisticalsystemfortheworkloadorworkbenchhoursofconstructionmachinery.特别是在土石方工程（或其他某项专项工程）较多的项目，应安排专人建立统计台账并负责现场统计工作，及时汇总每班次每台设备完成的工程量，统计工作要保持连续性，形成完备的第一手资料。Especiallyinprojectswithalargenumberofearthworks(orotherspecialprojects),adedicatedpersonshouldbearrangedtoestablishastatisticalledgerandberesponsibleforon-sitestatisticalwork,timelysummarizingthecompletedquantitiesofeachshiftandequipment,andmaintainingcontinuityinstatisticalworktoformcompletefirst-handmaterials.第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery2.建筑机械实际完成工作量统计应与机械操作工劳务承包工资挂钩，使机械操作工成为自然的统计数据校核者，保证数据准确性和有效性。2.Theactualworkloadstatisticsofconstructionmachineryshouldbelinkedtothelaborcontractwagesofmechanicaloperators,makingthemnaturalstatisticaldatavalidatorsandensuringdataaccuracyandeffectiveness.在实行单机核算过程中要形成与之配套的计件工资制度。Intheprocessofimplementingsinglemachineaccounting,asupportingpieceratewagesystemshouldbeestablished.（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.2.成本支出统计与分析4.2.2.Costexpenditurestatisticsandanalysis4.2.建筑机械的单机核算内容4.2.Singlemachineaccountingcontentofconstructionmachinery建筑机械成本支出分为固定支出和变动支出两部分。Thecostexpenditureofconstructionmachineryisdividedintotwoparts:fixedexpenditureandvariableexpenditure.（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.2.成本支出统计与分析4.2.2.Costexpenditurestatisticsandanalysis其中固定支出费用包括：月提折旧（使用费）、保险费、养路费、运管费、车船使用税、车辆年审等费用等，这些费用可参照公司《机械设备使用费收取表》、收费结算凭证、每月汇总分机计入。Thefixedexpenditureexpensesinclude:monthlydepreciation(usagefee),insurance,roadmaintenance,transportationandmanagementfees,vehicleandvesselusagetax,annualvehicleauditfees,etc.Theseexpensescanbeincludedinthecompany's"MechanicalEquipmentUsageFeeCollectionTable",feesettlementvouchers,andmonthlysummaryextensions.第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery变动支出费用包括：Variableexpenditurecostsinclude:动力费（电费）、燃料费、维修费（含配件费、修理人员工资及附加费、保养费、润滑油、工具费及操作工工资及附加费等)。power(electricity),fuel,maintenance(includingspareparts,repairstaffwagesandsurcharges,maintenance,lubricants,toolsandoperatorwagesandsurcharges,etc.).第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery动力燃料是管理重点，针对油动机械设备应随车建立《机械加油手册》，加油记录由物资管理部门据实登录，同时需要由操作工签字确认，月终与物资科台账进行核对；电动设备应设专用电表进行电力计量。Powerfuelisthefocusofmanagement,foroil-drivenmachineryandequipmentshouldbeestablishedwiththevehicle"mechanicalrefuellingmanual",refuellingrecordsbythematerialmanagementdepartmentaccordingtothelog,atthesametimeneedtobesignedbytheoperatortoconfirmtheendofthemonthwiththematerialsectionoftheledgerforverification;electricequipmentshouldbesetupaspecialmeterforpowermeasurement.第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery工具配件及维修保养材料由项目物资管理部门配合机械管理人员从物资台账中筛选得出，并编制各设备材料消耗明细表；Toolaccessoriesandrepairandmaintenancematerialsarescreenedoutfromthematerialledgerbytheprojectmaterialmanagementdepartmentincooperationwiththemechanicalmanagementpersonnel,andthematerialconsumptionscheduleofeachequipmentisprepared;维修用工时费用可从修配人员工资中进行摊销；thecostofman-hoursusedformaintenancecanbeamortisedfromthewagesoftherepairers;操作人员工资按照计件工资结算成果，按单车汇入。thewagesoftheoperatorsareremittedaccordingtotheresultsofthesettlementofthepiece-ratewages,andremittedaccordingtothesinglevehicle.（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.最终汇总设备成本支出总额，并形成单位成本指标和盈亏分析情况。Thefinalsummaryofthetotalequipmentcostexpenditure,andtheformationofunitcostindicatorsandprofitandlossanalysis.第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery

单机核算数据的收集，应该注意以下几个问题：Singlemachineaccountingdatacollection,shouldpayattentiontothefollowingissues:1、严格配件工具领用程序，配件工具应严格按照限额领料操作程序执行，以设备管理人员为第一控制责任人，任何配件工具领用必须由机械管理员签认的《配件领用审批单》方可发料。1,strictfittingsandtoolstoadoptprocedures,fittingsandtoolsshouldbestrictlyinaccordancewiththelimitsofcollateralsoperatingproceduresfortheimplementationoftheequipmentmanagementpersonnelasthefirstcontrolofthepersonresponsibleforanyfittingsandtoolsmustbeadoptedbythemechanicaladministratortosignthe"fittingsadoptionapprovalsheet"beforetheissueofmaterials.Importantaccessoriesandtyres,etc.重要配件及轮胎等必须实行“交旧领新”，作好事中控制。mustimplementthe"deliveryofoldandnew",asagoodthinginthecontrol.第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery

单机核算数据的收集，应该注意以下几个问题：Singlemachineaccountingdatacollection,shouldpayattentiontothefollowingissues:

2.严格维修保养程序。2.Strictmaintenanceprocedures.建筑机械若需维修保养，机械管理人员应首先填写《建筑机械维修保养单》，注明建筑机械报修内容，修理人员维修保养完成后，由操作人员进行签认。Iftheconstructionmachineryrepairandmaintenance,machinerymanagementpersonnelshouldfirstfilloutthe"constructionmachineryrepairandmaintenanceorders",indicatingthecontentoftheconstructionmachineryrepairreport,repairpersonnelrepairandmaintenanceiscompleted,signedbytheoperator.第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery

单机核算数据的收集，应该注意以下几个问题：Singlemachineaccountingdatacollection,shouldpayattentiontothefollowingissues:委托外部单位维修应另行审批。Themaintenanceentrustedtoexternalunitsshouldbeapprovedseparately.如因人为因素（如缺水、缺机油）造成建筑机械损坏，发生的维修费，应由操作人员承担。Iftheconstructionmachineryisdamagedduetohumanfactors(e.g.lackofwater,lackofoil),themaintenancefeeincurredshallbebornebytheoperator.第四章建筑机械的成本核算Chapter4CostAccountingofConstructionMachinery

单机核算数据的收集，应该注意以下几个问题：Singlemachineaccountingdatacollection,shouldpayattentiontothefollowingissues:3.严格数据准确性。3.Strictdataaccuracy.数据统计与公司物资电算化一起实行，有良好的基础，但要将建筑机械配件作为一项重要内容做仔细，必须加强物资管理人员的培训，编制好配件目录，做到配件验收入库、登记上账，发料领用名称型号正确无误。Datastatisticsandthecompanymaterialcomputerisationtogetherwiththeimplementationofagoodbasis,buttoconstructionmachinerypartsasanimportantelementtodocarefully,wemuststrengthenthetrainingofmaterialmanagementpersonnel,thepreparationofagoodcatalogueofaccessories,sothattheaccessoriesacceptanceintothewarehouse,registeredontheaccount,theissuanceofmaterialstoreceivethecorrectnameandmodel.（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.3.盈亏核算分析4.2.3.ProfitandLossAccountingAnalysis收入一实际支出=+（盈）或一（亏）(A)Income-actualexpenditure=+(profit)or-(loss)(A)实际支出/完成工作量=元/单位产量(B)Actualexpenditure/completedworkload=yuan/unitoutput(B)（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.3.盈亏核算分析4.2.3.ProfitandLossAccountingAnalysis根据建筑机械自身特点，应建立起与之相配套的两种考核目标，可称为总费用法和单价指标法。Accordingtothecharacteristicsofconstructionmachineryitself,twocorrespondingassessmentobjectivesshouldbeestablished,whichcanbecalledthetotalcostmethodandtheunitpriceindicatormethod.（1）工时费：按实际消耗工时乘以工时单价，即为工时费。工时单价包括人工费、动力燃料费、工具使用费，固定资产使用费、劳动保护费、车间经费、企业管理费等项的费用分摊，由修理单位参照修理技术经济定额制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.3.盈亏核算分析4.2.3.ProfitandLossAccountingAnalysis总费用法即如上式(A),以当月建筑机械总收人减去总支出得出盈亏结果、直接进行核算；Thetotalcostmethod,asshowninequation(A)above,calculatestheprofitandlossresultbysubtractingthetotalexpenditurefromthetotalincomeofconstructionmachineryinthecurrentmonth,a