How do other construction and installation companies calculate the cost?

Do a good job in the collection and distribution of production expenses;

1. In the process of construction and production, the basic salary, wage allowance and bonus paid to the production workers which should be included in the cost according to the national regulations, and the expenses for using various materials, self-owned and rented construction machinery and transportation equipment shall be recorded in "labor cost", "material cost", "machinery use fee" and "management fee" respectively according to the documents and materials provided by the relevant departments with complete procedures.

2. Piece-rate wages of production workers are directly included in relevant cost accounting objects; Hourly wages should be allocated according to actual working hours or fixed working hours, and included in relevant cost accounting objects. Wages, allowances and bonuses that should be included in the cost according to regulations should be directly included in or allocated to relevant cost accounting objects according to the distribution method of piece-rate wages and hourly wages. Labor costs paid to subcontractors shall be directly included in the "labor costs" cost items of subcontracted projects.

3. All kinds of materials directly used in engineering construction can determine the benefits of cost accounting objects and should be directly included in the benefits of cost accounting objects; For materials used by multiple cost accounting objects, it is necessary to determine a reasonable allocation standard and allocate them among the benefited cost accounting objects. The rental fee for leasing turnover materials should be directly included in the accounting object of benefit cost. The amortization value of the use of self-owned revolving materials shall be included in the benefit cost accounting object at one time or several times according to the specified amortization method. When calculating the project cost, the planned cost of the consumed materials must be adjusted to the actual cost for enterprises that use the planned cost for daily material accounting. The difference between the planned cost and the actual cost of materials should generally be accounted by material category, and the comprehensive difference rate cannot be used for all materials. The material category is determined by the competent department or enterprise according to the actual situation of the unit and the requirements of strengthening management. The calculation period of material cost variance must be the same as the cost calculation period, and it should be allocated on schedule. The year-end shall not be calculated once. The difference in material cost borne by consumable materials shall be calculated according to the difference rate of the previous period, except for the materials processed outside the commission. For enterprises that use actual cost for daily accounting of materials, the calculation methods of actual cost of consumed materials can be selected from FIFO method, weighted average method, moving average method and batch actual method. Should be treated as enterprise inventory materials, and shall not be included in the cost. The materials actually consumed must be calculated according to the quantity actually consumed during the cost calculation period, and the materials received shall not be substituted. Unused materials that are not used in the next period shall be returned in time. If you continue to use it in the next period, you should go through the formalities of "false material return". After the completion of the project, the remaining materials should be returned to the warehouse. If they are already included in the project cost, the cost should be reduced. If useful waste is recovered on site, the cost should be reduced according to the useful value or recovery value.

4. The rental fee paid for renting construction machinery shall be directly included in the relevant cost accounting object when the object of benefit cost accounting can be determined; If several cost accounting objects * * * benefit from each other, the allocation standard of the contract shall be determined, and the expenses incurred by the self-owned construction machinery in the construction process shall be allocated among the relevant cost accounting objects according to certain methods, generally including only direct expenses, excluding management fees. The actual management expenses shall be directly included in the "management expenses" of the relevant cost accounting objects. Installation, disassembly, auxiliary facilities and import and export fees of construction machinery.

5. Other direct costs actually paid in the process of construction and production, which can distinguish the beneficiaries, shall be directly included in the "other direct costs" project of the accounting object of benefit cost; Involving multiple cost accounting objects, the relevant cost accounting objects shall be allocated and included in the prescribed methods.

6. All management fees should be collected by the management department and the specified cost items respectively, and the part that should be borne by the project cost should be included in the "management fee" item of the relevant cost accounting object by reasonable allocation method.

7. The depreciation expense of fixed assets shall be extracted monthly according to the provisions of the Trial Regulations on Depreciation of Fixed Assets of State-owned Enterprises, and distributed according to the units and departments using fixed assets. Belonging to the project cost burden, it should be allocated to the subjects of "machinery use fee" and "management fee" according to different cost accounting objects; It belongs to the cost burden of industrial production, auxiliary production, material procurement and special projects. , should adopt reasonable allocation methods and standards, respectively, included in the relevant cost items and accounting objects. Fixed assets repair costs should be strictly different from regular small and medium-sized repair costs. The major repair expenses of fixed assets shall be extracted from the major repair fund at the specified extraction rate on a monthly basis and included in the relevant cost accounting objects. The actual major repair costs should be paid in the extracted major repair fund. Should pay the actual cost of minor repairs.

8. The low-value consumables collected shall be included in the "management expenses" of the relevant cost accounting objects at one time or several times according to the specified amortization method. The residual value of low-value consumables when scrapped and the compensation recovered from the negligent person shall be offset against the amortization amount of the current period.

9. The expenses paid in one lump sum and amortized in installments shall be classified as deferred expenses when the expenses are paid, and the expenses shall be classified. The cost shall be amortized by stages according to the benefit period, and the amortization period shall not be over-amortized, under-amortized or not. The amortization period is generally 65,438+02 months, and the longest is no more than 2 years. Expenses that should be borne by the current cost and paid at the future monthly price are classified as prepayments at the time of current withdrawal. No more, no less, no more. When there is a big difference between the accrued expenses and the actual amount, the extraction standard should be adjusted in time. Generally, the amount of accrued expenses should be reduced at the end of the year, and the balance should not be retained. If it is necessary to keep the balance due to special circumstances, it shall be explained in the accounting statements and financial reports and approved by the competent department. The management of items and contents of prepaid expenses and accrued expenses should be strengthened according to regulations. Everything does not belong to the scope of prepaid expenses and accrued expenses.

(1) Installation, disassembly, auxiliary facilities and import and export fees of large-scale construction machinery with a large one-time amount;

(2) Stripping fees for large-scale sand and gravel mining;

(3) Amortization of a large number of low-value consumables used by new units at one time;

(4) Technology transfer fees that should be included in the project cost by stages according to regulations, including licensing fees, patent fees, design fees and related expenses incurred in introducing technology for the palm house.

(five) in the construction, production and business activities to pay a large amount of contracts, contract notarization fees, appraisal fees, technology and management consulting fees;

(six) a one-time payment of property insurance;

(7) Pay a large amount of labor recruitment fee, employee's travelling expenses for visiting relatives and salary during visiting relatives at one time;

(8) Give employees a large amount of winter coal subsidies at one time;

(9) Prepaid subscription fees for newspapers and periodicals;

(10) Interest expense of working capital loan;

(1 1) Withholding the cost of the closing project;

(12) Other prepaid expenses and accrued expenses approved by the competent department.

10. The expenses incurred by the auxiliary production workshops, units or departments that are not independently accounted by the enterprise and its internal independent accounting units shall be collected according to different workshops, units or departments and cost accounting objects (such as types of self-made materials and services). ) and custom cost items. All materials and services provided by auxiliary production workshops, units or departments to the construction and production management departments of their own units shall not bear management fees, but foreign units, infrastructure departments of their own enterprises and other internal independent accounting units, special projects and welfare institutions shall bear management fees when selling materials and providing services.

How to do the accounting entries of value-added tax in construction and installation industry?

1. When obtaining sales revenue:

Debit: bank deposits/accounts receivable

Loan: income from main business

Taxes payable-VAT payable (output tax)

2. When carrying forward the VAT payable this month:

Borrow: Taxes payable-VAT payable (transfer-out unpaid VAT)