1、附录 1 The Study of Construction Enterprise Project Costing Cost management is an important part of production and management is a really important way to improve the economic efficiency of enterprises. The cost accounting is the basis of cost management work. Doing a good job of cost accounting, cost
2、 management objectives to achieve an important means of reducing the cost of mining on the maximum cost of the potential to play a key role. So how to do a good job cost accounting, the accounting staff must be carefully pondered. 1 Of the problem Construction projects costing businesses that will o
3、ccur during construction of the production costs, through the construction, manufacturing costs and other subjects Guiji summary, then, directly or distribution of the object included in the cost accounting, calculation the actual cost of the project. As the construction of a unitary enterprise prod
4、ucts, long production cycle, production sites and the cost of higher uncertainty characteristics, cost accounting and industrial enterprises are very different compared to, especially after the implementation of guidelines for the construction contract, construction cost accounting business work, th
5、ere has been more substantial than before to adjust. In this paper, I address the current problems in practical work, to talk about the construction project costing business problems. Second, costing a number of specific issues 1.On the issue of cost accounting to determine the object At present, th
6、e construction project costing companies the main problems is costing the object is too extensive. Of course, if the division of cost accounting objects too small, there will be many indirect costs need to be assessed, adding to the accounting workload, duplication of efforts, lack of practical sign
7、ificance. Cost object division to be reasonable, then the actual work to make sure? Cost object classification method generally has the following four points: construction and installation, should generally be in the preparation of construction drawings for each independent unit of work is costing t
8、he budget target, as far as possible large-scale projects with the main branch of engineering as a cost accounting objects. large, long duration of the unit works project can be divided into several parts, with part project as costing objects. the same project, by the same units of construction, the
9、 same construction site, the same structure type, start time, completion of similar quantities of a number of smaller units of project, can be combined as a cost accounting object. internal independent accounting machinery construction, transport units of its own transport equipment, construction ma
10、chinery or mechanical operation, the object of its cost accounting to construction should generally be the type of machinery and transport equipment identification, or directly to each machine or equipment costing object, commonly known as single account. 2. On the cost of the project determine Cost
11、 object identified, all of the original record must be filled in accordance with established cost accounting objects. In order to accurately reflect the various cost accounting production costs should be borne by the object, the object should be to set the project cost for each cost accounting ledge
12、r, columns grouped according to the cost of the project. Project construction and installation costs typically include direct labor costs, direct materials, machinery and fees, other direct costs and indirect costs. Each has its specific content costs, but also have other costs associated with the D
13、epartment, the familiar, on the cost accounting is very important.General project cost items can be set up correctly, but is prone to use the concept of ambiguities, only the direct labor cost project as an example. Direct labor costs are directly engaged in construction and installation projects, i
14、ncluding construction workers the wages and self-storage site to the construction site of the transporter transport workers in wages and other content, but does not include materials procurement personnel, construction machinery operators and material access to the site prior to removal warehouse ,
