《工程成本核算與分析》課件-認(rèn)識(shí)施工費(fèi)用和工程成本

認(rèn)識(shí)施工費(fèi)用和工程成本Understandingconstructionexpensesandengineeringcosts企業(yè)這個(gè)月的費(fèi)用是多少Howmucharetheexpensesfortheenterprisethismonth這兩者有什么區(qū)別呢Whatisthedifferencebetweenthesetwo企業(yè)生產(chǎn)產(chǎn)品的成本是多少Whatisthecostofproducingthecompany'sproducts企業(yè)Enterprise費(fèi)用Cost日常活動(dòng)中發(fā)生的，會(huì)導(dǎo)致所有者權(quán)益減少的，與向所有者分配利潤(rùn)無(wú)關(guān)的經(jīng)濟(jì)利益的總流出。Thetotaloutflowofeconomicbenefitsincurredindailyactivities,whichleadstoadecreaseinowner'sequityandisunrelatedtothedistributionofprofitstoowners.一、費(fèi)用和成本的概念I(lǐng).Conceptsofexpenseandcosts一、費(fèi)用和成本的概念I(lǐng).Conceptsofexpenseandcosts成本Cost企業(yè)Enterprise一定時(shí)期內(nèi)為生產(chǎn)某一產(chǎn)品所支出的生產(chǎn)費(fèi)用Theproductionexpenseincurredwithinacertainperiodformanufacturingaparticularproduct費(fèi)用Cost二、費(fèi)用和成本的關(guān)系II.Relationshipbetweenexpensesandcosts是產(chǎn)品成本計(jì)算的基礎(chǔ)Itisthebasisforcalculatingproductexpenses涵蓋范圍較寬，著重于按會(huì)計(jì)期間歸集Coverawiderange,focusingonaccrualbasisaccountingperiods成本Cost是對(duì)象化的費(fèi)用Itistheobjectifiedexpense只包括為生產(chǎn)定種類或數(shù)量的完工產(chǎn)品的費(fèi)用著重于按產(chǎn)品進(jìn)行歸集Onlyincludestheexpensesincurredforproducingaspecifictypeorquantityoffinishedproducts,focusingonaggregationbyproduct產(chǎn)品成本是費(fèi)用總額的一部分，不包括期間費(fèi)用和期末未完工產(chǎn)品的費(fèi)用等Theproductcostisacomponentofthetotalexpenses,excludingexpensessuchasperiodcostsandthecostsofuncompletedproductsattheendoftheperiod是建筑企業(yè)在一定時(shí)期內(nèi)的從事建筑安裝工程施工過(guò)程中所發(fā)生的各項(xiàng)耗費(fèi)的貨幣表現(xiàn)。Itisthemonetaryrepresentationofvariousexpensesincurredbyconstructionenterpriseswhileengaginginconstructionandinstallationprojectswithinacertainperiod.三、施工費(fèi)用和工程成本的概念I(lǐng)II.Conceptsofconstructionexpensesandengineeringcosts是建筑企業(yè)為施工一定工程所支出的施工費(fèi)用

Itistheconstructionexpenseincurredbyaconstructionenterpriseforcarryingoutacertainproject將施工生產(chǎn)費(fèi)用按一定的成本核算對(duì)象及其成本項(xiàng)目進(jìn)行歸集

Theconstructionproductionexpensesarecollectedaccordingtocertaincostaccountingobjectsandtheircostitems施工費(fèi)用是形成工程成本的基礎(chǔ)

Theconstructionexpenseformsthebasisofengineeringcost構(gòu)成工程成本Constitutingtheengineeringcost施工費(fèi)用Constructioncost工程成本Engineeringcost勞動(dòng)對(duì)象方面的費(fèi)用Expensesrelatedtolaborobjects主要包括Mainlyincluding材料費(fèi)用Materialcost四、施工企業(yè)費(fèi)用的分類IV.ClassificationofConstructionEnterpriseExpenses1.按經(jīng)濟(jì)內(nèi)容分類

1.Classificationaccordingtoeconomicconsiderations動(dòng)力費(fèi)用Powercost燃料費(fèi)用Fuelcost工資費(fèi)用Laborcost折舊費(fèi)與攤銷費(fèi)Depreciationandamortizationcosts利息費(fèi)用Interestexpense具體包括Itspecificallyincludes勞動(dòng)手段方面的費(fèi)用Expensesrelatedtolabormeans活勞動(dòng)方面的費(fèi)用Expensesrelatedtolaboractivities稅費(fèi)Tax其他費(fèi)用Otherexpenses材料費(fèi)Materialcost人工費(fèi)Laborcost機(jī)械使用費(fèi)Machineryusagefee其他直接費(fèi)Otherdirectcosts2.按經(jīng)濟(jì)用途分類

2.Classificationaccordingtoeconomicpurposes間接費(fèi)用Indirectexpenses期間費(fèi)用Periodcost四、施工企業(yè)費(fèi)用的分類IV.ClassificationofConstructionEnterpriseExpenses人工費(fèi)

Laborcost是指建筑企業(yè)從事建筑安裝工程施工的生產(chǎn)人員的工資、獎(jiǎng)金、工資性質(zhì)的律貼、勞動(dòng)保護(hù)費(fèi)和職工福利費(fèi)等。Itreferstothewages,bonuses,wage-relatedsubsidies,laborprotectionfees,andemployeewelfareexpensespaidbyconstructioncompaniesengagedinconstructionandinstallationprojects.四、施工企業(yè)費(fèi)用的分類IV.ClassificationofConstructionEnterpriseExpenses材料費(fèi)

Materialcost是指建筑企業(yè)在施工生產(chǎn)過(guò)程中耗用的構(gòu)成工程實(shí)體或有助于形成工程實(shí)體的原材料、輔助材料、構(gòu)配件、零件、半成品的成本，以及周轉(zhuǎn)材料的攤銷額和租賃費(fèi)用等。Itreferstothecostoftherawmaterials,auxiliarymaterials,components,parts,andsemi-finishedproductsconsumedorcontributingtotheformationoftheprojectentityintheconstructionproductionprocessofconstructionenterprises,aswellastheamortizationofmaterialsandleasingexpenses,etc.四、施工企業(yè)費(fèi)用的分類IV.ClassificationofConstructionEnterpriseExpenses機(jī)械使用費(fèi)

Machineryusagefee是指建筑企業(yè)在施工生產(chǎn)過(guò)程中使用自有機(jī)械的使用費(fèi)和租用外單位機(jī)械的租賃費(fèi)，以及施工機(jī)械的安裝、拆卸和進(jìn)出場(chǎng)費(fèi)等。Itreferstothefeesincurredbyconstructioncompaniesduringtheconstructionprocess,includingthecostsofusingtheirownmachineryandrentingmachineryfromexternalsources,aswellasfeesfortheinstallation,disassembly,andtransportationofconstructionmachinery.四、施工企業(yè)費(fèi)用的分類IV.ClassificationofConstructionEnterpriseExpenses其他直接費(fèi)

Otherdirectcosts是指建筑企業(yè)在施工生產(chǎn)過(guò)程中除上述三項(xiàng)直接費(fèi)用以外的其他可以直接計(jì)入合同成本的費(fèi)用，如施工現(xiàn)場(chǎng)材料的二次搬運(yùn)費(fèi)、生產(chǎn)工具和用具使用費(fèi)等。Itreferstoexpensesincurredbyconstructioncompaniesduringtheconstructionprocess,excludingthethreeaforementioneddirectcosts,thatcanbedirectlyincludedinthecontractcosts.Forexample,secondarytransportationfeesformaterialsattheconstructionsite,andfeesfortheuseofproductiontoolsandequipment.四、施工企業(yè)費(fèi)用的分類IV.ClassificationofConstructionEnterpriseExpenses間接費(fèi)用

Indirectexpenses是指建筑企業(yè)下屬各施工單位為組織和管理生產(chǎn)活動(dòng)所發(fā)生的費(fèi)用Itreferstotheexpensesincurredbyvariousconstructionunitsunderaconstructioncompanyfororganizingandmanagingproductionactivities如生產(chǎn)管理人員的工資、辦公費(fèi)、差旅費(fèi)等。Suchassalariesofproductionmanagementpersonnel,officeexpenses,travelexpenses,etc.四、施工企業(yè)費(fèi)用的分類IV.ClassificationofConstructionEnterpriseExpenses期間費(fèi)用

Periodcost是指費(fèi)用發(fā)生時(shí)直接計(jì)人當(dāng)期損益，具體包括管理費(fèi)用、銷售費(fèi)用和財(cái)務(wù)費(fèi)用。Itreferstoexpensesthataredirectlyrecognizedinthecurrentperiod'sincomestatementwhentheyareincurred.Specifically,thesecostsincludeadministrativeexpenses,sellingexpenses,andfinancialexpenses.四、施工企業(yè)費(fèi)用的分類IV.ClassificationofConstructionEnterpriseExpenses人工費(fèi)

Laborcost材料費(fèi)

Materialcost機(jī)械使用費(fèi)

Machineryusagefee其他直接費(fèi)

Otherdirectcosts間接費(fèi)用

Indirectexpenses計(jì)入施工產(chǎn)品成本的費(fèi)用Expensesincludedinthecostofconstructionproducts四、施工企業(yè)費(fèi)用的分類IV.ClassificationofConstructionEnterpriseExpenses計(jì)入當(dāng)期損益的費(fèi)用Expensesinthecurrentperiod'sincomestatement期間費(fèi)用

Periodcost成本項(xiàng)目CostItem計(jì)入施工產(chǎn)品成本的、按經(jīng)濟(jì)用途進(jìn)行分類的費(fèi)用Theexpensescategorizedbytheireconomicpurposes,includedintheconstructionproductcost四、施工企業(yè)費(fèi)用的分類IV.ClassificationofConstructionEnterpriseExpenses五、工程成本的分類V.ClassificationofEngineeringCosts1.按計(jì)入成本核算對(duì)象的方式分類1.Classificationaccordingtothemethodofcostaccountingobjectallocation直接費(fèi)用Directexpense是指施工過(guò)程中耗費(fèi)的構(gòu)成工程實(shí)體或有助于工程實(shí)體形成的各項(xiàng)費(fèi)用支出Itreferstotheexpensesincurredduringtheconstructionprocessthatconstitutetheconstructionentityorcontributetotheformationoftheconstructionentity可以直接計(jì)入工程對(duì)象的費(fèi)用Theseexpensescanbedirectlyattributedtotheproject包括人工費(fèi)、材料費(fèi)、施工機(jī)械使用費(fèi)和施工措施費(fèi)等Includinglaborcost,materialcost,constructionmachineryusagefee,constructionmeasurefee,etc.間接費(fèi)用Indirectexpenses是指為施工準(zhǔn)備、組織和管理施工生產(chǎn)的全部費(fèi)用的支出Forthepreparation,organization,andmanagementofconstructionproductionTheexpenditureofallcostsincurredinconstructionproduction是非直接用于也無(wú)法直接計(jì)入工程對(duì)象，但為進(jìn)行工程施工所必須發(fā)生的費(fèi)用，包括管理人員工資、辦公費(fèi)、差旅交通費(fèi)等TheyarenotdirectlyattributabletoorincludedinTheprojectobjects,butarenecessaryexpensesforcarryingouttheconstructionwork.Thecontentincludesmanagementpersonnelsalaries,officeexpenses,andtraveltransportationexpenses2.按成本形成的時(shí)間分類2.Timeclassificationbasedoncostformation按會(huì)計(jì)期計(jì)算成本Calculatingcostsonanaccountingperiodbasis將實(shí)際成本與預(yù)算進(jìn)行對(duì)比Comparetheactualcostsandbudgetedcosts可以及時(shí)總結(jié)工程施工與管理的經(jīng)驗(yàn)教訓(xùn)Itenablestimelysynthesisoflessonslearnedfromengineeringconstructionandmanagementexperiences按工程周期計(jì)算成本Calculatingcostsaccordingtotheengineeringperiod有利于分析某-工程項(xiàng)目在施工全過(guò)程中的經(jīng)驗(yàn)和教訓(xùn)Itisbeneficialforanalyzingtheexperienceandlessonslearnedthroughouttheentireconstructionprocessofaspecificproject利于各個(gè)時(shí)期的成本分析和考核Itfacilitatescostanalysisandevaluationacrossdifferentperiods為進(jìn)一步加強(qiáng)工程施工管理提供依據(jù)Provideabasisforfurtherstrengtheningconstructionmanagementanddecision-making五、工程成本的分類V.ClassificationofEngineeringCosts工程預(yù)算成本Projectbudgetcost根據(jù)已完工程數(shù)量按施工圖預(yù)算所列單價(jià)和成本Basedonthecompletedprojectquantity,accordingtotheunitpricesandcostitemslistedintheconstructiondrawingsbudget項(xiàng)目的核算內(nèi)容進(jìn)行分析歸類和計(jì)算的工程成本Theengineeringcostsoftheprojectareanalyzed,classified,andcalculatedbasedontheaccountingcontent控制成本支