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乡镇建筑安装企业工程实际成本,是指乡镇建筑安装企业在以“包工包料”方式承包工程施工过程中,实际发生的人工工资、材料消耗,施工机械使用费和其他费用的总和。它是反映施工管理水平的综合性指标,也是考核企业是否完成降低成本任务的依据。为了综合核算工程实际成本,乡镇建筑安装企业应在“生产经营费用”总分类帐户下设置“工程施工”、“机械作业”、“待摊其他直接费”、“管理费用”四个二级帐户,用以归结分配各项成本费用,核算工程实际成本。现对四个二级帐户的设置及其核算分述如下:
The actual cost of a township construction and installation enterprise project refers to the sum of the actual wage, material consumption, construction machinery utilization fee and other expenses actually incurred by a township construction and installation enterprise in the process of contracting construction with the method of “contracting package materials”. It is a comprehensive index reflecting the management level of construction and also the basis for assessing whether the enterprise has completed the task of reducing costs. In order to comprehensively calculate the actual cost of the project, the township construction and installation enterprises shall set up “construction”, “mechanical operation”, “pending other direct expenses” under the general category account of “production and operation expense” “Management fee ” four two accounts, to be attributed to the various costs and expenses, the actual cost of the project. Now the setting of four secondary accounts and their accounting are as follows: