Usually, the accounting system of engineering projects includes two parts: budget and accounting, both of which are based on the project. In order to realize the construction of accounting system, it is necessary to construct a core framework through logical design, then add accounting items and accounting subjects to the framework, and finally integrate it into a cost accounting system through computer accounting software. Logical design mainly involves two aspects: structural design and process design;
(A) the main structure of accounting design
In engineering construction enterprises, the scope of the project has obvious boundaries according to the project construction plan. In practical work, with the wide application of computer accounting software, a single project can be independently accounted under the same accounting entity through the function of "project accounting". This relatively independent project accounting is realized on the basis of not breaking the single accounting account set of the enterprise, just like being divided into different floors in the same building for management, each room in the floor can be managed in detail as needed.
(B) Accounting object accounting process design
According to the development and construction process of the project, the accounting of the project also needs to be divided into five stages: the first stage is the investment preparation stage. Including proposal, screening, feasibility study and other services, the cost is included in the "development cost-pre-project cost (a project)" subject. The second stage is the early development stage. Including engineering bidding, contract signing, design and other services, the cost is included in the "development cost-preliminary engineering cost (a project)" subject. Interest at this stage can't be capitalized, but it should be included in "financial expenses (a project)" for the needs of project cost management. The third stage is the construction stage. Including land requisition, infrastructure construction, construction and installation, public facilities construction, equipment installation, etc. , the project cost is included in the relevant detailed account of "development cost", and after the completion acceptance, it is transferred from the account of "development cost" to the account of "development product" to calculate the unit cost. The fourth stage is the rental and sale stage. Including sale or lease, the income obtained is included in the "main business income" and carried forward to the "main business cost"; Leased products are transferred to the subject of "investment real estate". The fifth stage is the after-sales service stage. Including maintenance, compensation and other services, the cost is included in the "management expenses" and other subjects.
(C) Accounting and control process design
The first step is to obtain vouchers and documents from modules such as procurement, inventory, sales and project management; The second step is to review and control the business volume and budget information; Step 3, mark the obtained information according to the project and record it in the corresponding accounting subjects; The fourth step is to compare and analyze the accounting information with the budget, evaluate the implementation of the budget and evaluate the performance of the project.
Second, the application of engineering project accounting system.
(A) the initial setting of the accounting system
After the logical design is completed, it is necessary to integrate the three aspects of the design into a system and establish a complete accounting system through computer software. Firstly, the budget system is generated according to the income and expenditure elements of the project, then the accounting elements are set according to the budget elements, and then the accounting subjects are integrated with the accounting subjects required by the accounting standards for enterprises, and finally the construction of the accounting system for engineering projects is completed.
1. Determination of budget elements
There is a great difference between the project budget and the budget of general industrial enterprises. The budget mainly depends on the implementation arrangement of specific engineering construction projects, and is not affected by the overall business strategy of the enterprise. In practical work, feasibility study reports are often used for analysis, from which information such as budget project elements, progress, time nodes and control standards are collected, and an executable budget scheme is compiled (which can be decomposed into annual budget and itemized budget according to management requirements).
2. Determination of accounting elements
The accounting elements of the project need to correspond to the budget, so as to determine the key elements that need to be paid attention to in the same caliber accounting, including land, building materials, municipal facilities, public facilities, labor, capital, technology and services. After the accounting elements are determined, they are classified according to the requirements of accounting to distinguish the expenses incurred by the project, including subject classification, source classification, expense category and expense category.
3. Setting of accounting subjects
Set the classified accounting elements as detailed accounts in the accounting account system, and then set the corresponding item identification in the accounting account through the function of "Auxiliary Accounting" to realize the statistical requirements of double data screening by accounting classification and item collection.
(2) Determination of key accounting methods
1. Accounting data collection method
The accounting data required by the project engineering accounting system is provided by procurement management, sales management, inventory management and project management. For example, the income of the project comes from sales business, and its specific data is the sales contract amount; The data of project cost comes from the project implementation management process, which can be realized through the collection of business documents and reports, or through the data interface of ERP management system.
2. Amortization of cost items
The purpose of cost project amortization is to accurately calculate the amortization cost of the project, that is, to refine all the costs into the accounting process of each project. In general, departmental costs include direct costs and indirect costs. Direct costs are clear costs that can be collected in corresponding projects, while some indirect costs need to be allocated to various projects through certain methods (according to factors such as motivation, income and proportion). Its concrete realization, first determine the allocation rules, calculation methods and allocation time.
3. Total cost settlement, estimation, accounting and adjustment
After the project reaches the "scheduled usable state", all accounting elements (components of project investment) should be settled according to the requirements of accounting, and the total cost should be calculated as the basis for subsequent unit cost calculation and profit calculation. Generally, the project cost should be calculated according to the objective "historical cost". However, the project has a long implementation cycle and involves many projects, so it is difficult to complete the payment and settlement of all accounting elements (components of project investment) when it reaches the "scheduled usable state". In order to make the settlement cost converge to the complete actual cost and improve the quality of accounting information, it is necessary to reasonably predict the foreseeable and possible costs in the future according to the budget and contract. In the future, after the above-mentioned estimated costs actually occur, the difference between them and the estimated costs shall be adjusted and accounted for. If the difference does not have a significant impact on the current accounting information or is caused by reasonable unexpected factors, it shall be treated as general accounting adjustment; If the difference has a significant impact on the current accounting information or is caused by an unexpected error, it should be adjusted retrospectively as a major accounting error.
4. Unit cost calculation
Generally, the unit cost can be obtained by dividing the total cost by the total output. However, the cost carrier of the project is the whole project, and it is often sold in units of apartment type and floor, which will cause the problem that the selling price does not match the cost. For example, the actual costs of different properties, different units and different parts of houses vary greatly, and the calculation of the same unit cost leads to the cost being divorced from reality, which affects the authenticity of operating costs. This requires that the calculation of unit cost should be refined according to the principles of relevance and importance.
5. Special sales processing
In some engineering projects, it will involve sales that are different from "general market-oriented sales". According to the requirements of the Accounting Standards for Business Enterprises, income should be determined at fair value, and related costs should be confirmed by drivers, and appropriate treatment should be carried out according to different situations, so as to achieve the purpose of fairly reflecting the operating results of enterprises. For example, in the case of targeted low-price sales of affordable housing (relocation and resettlement, policy guarantee, targeted supply), if government subsidies can be obtained, the corresponding amount should be recognized as income when sales are realized; If the government compensates the land cost or other engineering projects, it shall confirm the relevant costs by delaying or sharing the difference between the sales price and the fair value, and calculate the income according to the fair value.
Third, the effect analysis
After the establishment of the project accounting system, enterprises can conveniently provide accurate accounting data of a single project while providing normal accounting information, so that the financial management of construction projects characterized by project management can be carried out smoothly, and it also provides an important basis for enterprises to make project investment, financing and management decisions.
(A) data query
After all kinds of business data are accounted, the accounting data are stored in the accounting classification and marked with electronic tag information belonging to the project. With the help of the visual interface of computer financial software, internal financial statements with engineering projects as the main body can be generated, and the results of data comparison can be seen more intuitively. Based on this, we can compare and analyze the deviation between budget and actual accounting, grasp the profit and loss of specific projects, and make effective management decisions and performance evaluation.
(2) Data analysis
After generating the financial statement with the project as the main body, it is consistent with the budget statement with the same project as the main body, which has the basis of comparative analysis. Through the analysis of the data, we can calculate the deviation between the budgeted amount and the actual amount, evaluate the budget implementation, and assess the performance of operation and management. Through the two-way check with the feasibility study, we can find the performance drivers, which will provide a basis for the improvement of subsequent investment efficiency.
Four. Concluding remarks
The application of engineering project accounting system makes enterprise accounting system more in line with the characteristics of engineering project management and provides higher quality and more targeted accounting information for financial management and business decision-making. For project management, accounting information is no longer just the work of information recording and payment checking, but a set of reliable information sources, which can provide quantification, comparability and traceability, achieve the project management goal of reducing costs and improving effects, and also provide certain reference data for enterprise risk management. In addition, in the long-term development of enterprises, the combination of engineering project accounting information with management tools such as activity-based costing, comprehensive budget management and balanced scorecard can change the strategic management of enterprises and give full play to the function of accounting system to provide management information, which will become an inevitable choice for the transformation from financial accounting to management accounting in the future.
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