The cost accounting procedure of construction enterprises refers to the general procedures and steps that should be followed when organizing the engineering cost accounting of construction projects, which can be divided into general classification accounting procedure and detailed classification accounting procedure according to the detailed degree of accounting content.
General classification accounting procedure of project cost: The general classification accounting procedure of project cost refers to the steps and sequence that should be taken in the general accounting of project cost. Construction enterprises should first collect the engineering costs incurred in the construction process according to their purposes and locations. Direct cost can be directly included in the cost of each project cost accounting object that benefits; Indirect costs need to be collected according to the place of occurrence, and then allocated to the cost of each project cost accounting object that benefits according to a certain method. On this basis, calculate the actual cost of completed projects or completed projects in this period.
The accounting of engineering cost of construction enterprises mainly includes the following steps:
1, allocation of construction production costs;
2. Allocate prepaid expenses and accrued expenses;
3. Allocation of auxiliary production costs;
4, the distribution of mechanical work;
5, the allocation of indirect costs of engineering construction;
6. Settlement of project price;
7. Confirm the contract gross profit;
8. Carry forward the cost of completed construction products.
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