These expenses mainly include the purchase expenses of equipment and tools, building installation expenses, other expenses of engineering construction, reserve expenses, interest during the construction period, adjustment tax on investment direction of fixed assets, etc.
Although these expenses do not all form the value of new fixed assets when calculating the value of new assets according to the new financial system and enterprise accounting standards in the final accounts of construction projects, they are necessary to complete the construction of fixed assets. Therefore, in this sense, the project cost is the fixed assets investment of the construction project.
Extended information B engineering cost consulting enterprises should meet the following standards:
(1) Among the enterprise investors, the number of registered cost engineers shall not be less than 60% of the total number of investors, and the capital contribution shall not be less than 60% of the total registered capital;
(2) The technical director has obtained the registration certificate of cost engineer, has the senior title of engineering or engineering economy, and has been engaged in the professional work of engineering cost for more than 10 years;
(3) There shall be no less than 12 full-time professionals, including no less than 8 people with intermediate or above titles in engineering or engineering economics; No less than 6 people have obtained the registration certificate of cost engineer, and other people have experience in engineering cost professional work;
(4) The enterprise signs labor contracts with full-time professionals, who have reached the professional age stipulated by the state (except the investor);
(5) The personnel file relationship of full-time professionals is managed by the personnel agency recognized by the state.
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