Engineering construction consists of four details: labor cost, material cost, machinery cost and other direct costs. Among them, the labor cost accounts for the wages, allowances, meals and subsidies of front-line workers, but does not include insurance, and the insurance of front-line workers is accounted for in indirect expenses.
Material cost accounting constitutes the material consumption of engineering entities, including the leasing of rented materials such as quick-release components and scaffolding sub-pipes, as well as the accounting of subcontracted parts, such as slope protection, dewatering and waterproofing.
Mechanical expenses account for the rental expenses of large bulldozers, road rollers, two busy drivers, toad rammers, automobile pumps, concrete pumps, external elevators, tower cranes, etc. , including the maintenance cost of these machine tankers.
Other direct costs can't be distinguished from the above three costs, but they constitute the costs of the project entity, such as the earthwork secondary treatment fee, water fee and electricity fee of the project.
Carry forward the project construction according to the image progress, and the debit balance of the project construction is not completed, indicating that there is no corresponding income cost for the time being. If all construction projects are carried forward, the balance is zero. The balance of project construction cannot be in the lender.
Extended data:
First, this course accounts for the actual contract cost and gross profit of enterprises (construction contractors).
Two, this course can be based on the construction contract, respectively, "contract cost", "indirect cost" and "contract gross profit" for detailed accounting.
Three, the main accounting treatment of engineering construction.
(1) Labor cost, material cost, machinery usage fee, and other direct costs such as secondary handling fee of construction site materials, usage fee of production tools and appliances, inspection and test fee, depreciation fee of temporary facilities, etc. The expenses incurred by the enterprise in the process of contract construction shall be debited to the subject (contract cost) and credited to the subjects such as "salary payable to employees" and "raw materials".
Indirect costs, such as wages of managers of construction and production units, depreciation of fixed assets, property insurance premiums, project warranty fees, sewage charges, etc. , debit this account (indirect expenses), credit "accumulated depreciation", "bank deposit" and other subjects. At the end of the period (month), the allocated indirect costs will be included in the relevant contract costs, debited to this account (contract costs) and credited to this account (indirect costs).
(2) When confirming contract income and contract expenses, debit the subject of "main business cost" and credit the subject of "main business income", and debit or credit the subject (contract gross profit) according to the difference. ?
(3) When the contract is completed, hedge the balance of this account with the "project settlement" account of the relevant project construction contract, debit the "project settlement" account and credit this account.
Four, the final debit balance of this course, reflecting the unfinished construction contract cost and contract gross profit of the enterprise.
The following questions should be paid attention to when preparing the budget:
First of all, the quota adopted should be correct. If the owner is not clear, the latest quota of the same industry country is generally adopted;
Second, the unit price of each budget should consider the price fluctuation factor during the construction period;
Third, the quantities are subject to the bill of quantities given by the owner. Even if obvious mistakes are found, no adjustment shall be made without the written approval of the owner.
Fourth. Other project cost reserve funds, supervision fees, tentative funds, etc. Should be listed according to the requirements of the tender documents;
Fifth, after the budget preparation is completed, it must be reviewed by others, and there can be no mistakes. In addition, we should also pay attention to the unity of project budget and construction organization design. The construction scheme is the necessary basis for budgeting, and the budget in turn guides the adjustment of the construction scheme. The two are interrelated and inseparable.
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