I. Income account and outsourcing expense account:
Engineering service fees can be regarded as a part of income, which is included in income items, such as "engineering income" and "engineering labor income". This reflects the economic benefits that companies or organizations get from providing engineering services. If a company outsources a specific engineering task to other companies or individuals, the outsourcing cost can be included in the outsourcing cost category.
Two, operating costs and sales revenue subjects:
1. If the engineering service fee is directly related to the engineering project and can be clearly allocated to the specific project, it can be included in the operating cost category. This includes "engineering material cost", "engineering labor cost" and "engineering equipment use fee".
2. Engineering service fees can also be included in the sales revenue category, which is especially applicable when engineering services are regarded as products for sale. Such as sales revenue, project sales, etc. Engineering service costs can not be directly attributed to specific projects or are difficult to be clearly allocated, and can be included in other expense accounts. Such as engineering service cost, engineering expenditure, etc.
Costs and expenses of engineering service fees:
I. Labor costs:
This is the cost of personnel and labor involved in providing engineering services, including wages, benefits, training fees and other related expenses of engineers, designers, technicians and construction workers.
Second, the material cost and outsourcing cost:
Various materials will be used in engineering services, such as building materials, equipment, tools, etc. The cost of materials includes the cost of purchasing, transporting, storing and handling these materials. For some specific engineering tasks, the company may outsource to other professional companies or individuals. Outsourcing expenses include fees paid to outsourcers and related management and coordination expenses.
Three. Technical consulting fee:
If it is necessary to obtain technical advice and support from external institutions or experts, the corresponding expenses will be included in the engineering service fee.
Four, supervision fees and project management fees:
In order to ensure that the project is built according to the specified standards, an independent supervision agency is usually hired and the corresponding supervision fee is paid. This includes project management, cost control, schedule management, quality management and other expenses for project implementation and management.