《工程成本核算與分析》課件-其他直接費(fèi)、間接費(fèi)實(shí)訓(xùn)案例分析

間接費(fèi)用實(shí)訓(xùn)案例分析IndirectCostPracticalCaseAnalysis目標(biāo)Objective01知識(shí)目標(biāo)KnowledgeObjective掌握施工間接費(fèi)用核算的方法Mastertheaccountingmethodofconstructionindirectcost02能力目標(biāo)Abilityobjective能夠進(jìn)行施工間接費(fèi)用的歸集和分配Beabletocollectandallocatetheconstructionindirectcost03素質(zhì)目標(biāo)QualityObjective培養(yǎng)“心中有數(shù)、手中有度、行之有方”的職業(yè)品德Cultivateprofessionalethicsof"knowinginmind,controllinginhand,andproceedinginorder"機(jī)械費(fèi)的經(jīng)濟(jì)業(yè)務(wù)Theeconomicoperationofmechanicalcosts間接費(fèi)用的歸集Aggregationofindirectcost間接費(fèi)用的分配Allocationofindirectcost案例介紹CaseIntroduction某月，振興建筑有限公司受縣政府委托承擔(dān)某鄉(xiāng)村振興項(xiàng)目，涵蓋道路工程和碼頭工程兩項(xiàng)施工任務(wù)。Inacertainmonth,ZhenxingConstructionCo.,Ltd.wascommissionedbythecountygovernmenttoundertakearuralrevitalizationproject,whichincludestwoconstructiontasks:roadengineeringandwharfengineering.借:Debit:合同履約成本Contractperformancecosts——道路工程（制造費(fèi)用）2230–Roadengineering(manufacturingexpense)2230——碼頭工程（制造費(fèi)用）1530–Dockengineering(manufacturingexpense)1530——間接費(fèi)用（水電費(fèi)）100-Indirectcost(waterandelectricityexpenses)100貸:Credit:銀行存款Bankdeposit——銀行存款3860--Bankdeposit38601.施工耗用水電費(fèi)3860元（銀行存款支付），其中道路工程耗用2230元，碼頭工程耗用1530元，項(xiàng)目管理耗用100

元。1.Theconstructionconsumedelectricityandwatercosting3860

yuan(paidfromthebankdeposit).Amongthese,

2230yuanwasspentonroadengineering,1530

yuanondockengineering,and100yuanonprojectmanagement.會(huì)計(jì)分錄Accountingentry案例介紹CaseIntroduction借:Debit:合同履約成本Contractperformancecosts——間接費(fèi)用（折舊修理費(fèi)）32100–Indirectcost(depreciationandrepairexpenses)32100貸:Credit:累計(jì)折舊Accumulateddepreciation——其他固定資產(chǎn)（辦公設(shè)備）32100–Otherfixedassets(officeequipment)321002.計(jì)提項(xiàng)目管理的辦公設(shè)備折舊費(fèi)32100元2.Thedepreciationexpenseforofficeequipmentrelatedtoprojectmanagementamountedto32100

yuan會(huì)計(jì)分錄Accountingentry借:Debit:合同履約成本Contractperformancecosts——間接費(fèi)用（差旅費(fèi)）12000-Indirectcosts(travelexpense)12000貸:Credit:庫(kù)存現(xiàn)金Cashonhand120003.以現(xiàn)金報(bào)銷施工管理人員的差旅費(fèi)12000元3.Reimburseconstructionmanagementpersonnel'stravelexpensesof12000

yuanincash會(huì)計(jì)分錄Accountingentry案例介紹CaseIntroduction借:Debit:合同履約成本Contractperformancecosts——間接費(fèi)用（排污費(fèi)）10000-Indirectcosts(pollutionfee)100005.支付排污費(fèi)5.Paymentofpollutionfee貸:Credit:庫(kù)存現(xiàn)金Cashonhand100004.施工項(xiàng)目辦公室報(bào)銷辦公用品3000元。勞保用品8000元，設(shè)備修理費(fèi)600

元。4.Theconstructionprojectofficereimbursedofficesuppliesfor3000

yuan.Laborprotectionsuppliesfor8000

yuan,andequipmentrepaircostsfor600

yuan.上述費(fèi)用通過(guò)銀行轉(zhuǎn)賬支付。Allabovefeeswerepaidviabanktransfer.4.報(bào)銷辦公用品4.Reimbursementofofficesupplies借:Debit:合同履約成本Contractperformancecosts——間接費(fèi)用（辦公費(fèi)）3000-Indirectcosts(officeexpenses)3000——間接費(fèi)用（勞保費(fèi)）8000-Indirectcosts(laborprotectionsuppliesfee)8000——間接費(fèi)用（折舊修理費(fèi)）600-Indirectexpenses(depreciationandrepairexpenses)600貸:Credit:銀行存款Bankdeposit——銀行存款11600--Bankdeposit116005.以銀行存款支付排污費(fèi)10000元5.Payapollutionfeeof10,000yuanwithabankdeposit案例介紹CaseIntroduction歸集Collection業(yè)務(wù)1：Business1:間接費(fèi)用Indirectexpenses=

100+32100+12000+3000+8000+600+10000=65800（元）=

100+32100+12000+3000+8000+600+10000=

65800(yuan)“心中有數(shù)”"Aclearidea"“手中有度”"Asenseofproportion"“度”指分配標(biāo)準(zhǔn)"Sense"referstotheallocationstandard歸集Collection業(yè)務(wù)1：Business1:對(duì)間接費(fèi)用進(jìn)行分配時(shí)要做到Whenallocatingindirectcosts,ensurethat

間接費(fèi)用分配表IndirectCostAllocationTable編制單位：振興建筑有限公司年

月

日

單位：元

Preparedby:ZhenxingConstructionCo.,Ltd.

MM/DD/YY

Unit:yuan財(cái)務(wù)主管：

復(fù)核：

記賬：

制表：FinancialSupervisor:

Reviewer:

Bookkeeper:

Preparedby:工程項(xiàng)目Engineeringproject分配標(biāo)準(zhǔn)Allocationstandard分配率（保留四位有效小數(shù)）Allocationrate(retainfoursignificantfigures)分配金額（保留兩位小數(shù)）Allocationamount(retaintwodecimalplaces)道路工程Roadengineering2222550.74=65800/5016118.00=0.0131=0.0131×2222550.74=29115.41碼頭工程Wharfengineering2793567.26=65800.00-29115.41=36684.59合計(jì)Total5016118.0065800.00分配Allocation業(yè)務(wù)2：Business2:1.分配時(shí)應(yīng)當(dāng)使用的是當(dāng)期發(fā)生的直接費(fèi)用，而不是累計(jì)直接費(fèi)用1.Whenallocating,thedirectcostsincurredinthecurrentperiodshouldbeused,ratherthantheaccumulateddirectcosts2.分配率保留了小數(shù)位，因此在計(jì)算碼頭工程分配到的間接費(fèi)用時(shí)，需要用倒擠法2.Duetotheretentionofdecimalplacesintheallocationrate,theindirectcostsallocatedtothedockprojectneedtobecalculatedusingthereversesqueezemethod“行之有方”"Asystematicmanner"做會(huì)計(jì)工作必須合法合規(guī)Accountingworkmustbeinalegalandcompliantmanne