工程成本的結算 Settlement of Enginee

工程成本的結算SettlementofEngineeringCost港珠澳大橋項目HongKong-Zhuhai-MacaoBridgeProject導入Import港珠澳大橋創(chuàng)下多項世界之最，非常了不起，彰顯“中國精神”強大的感召力TheHongKong-Zhuhai-MacaoBridgehassetmultipleworldrecords,whichisremarkableanddemonstratesthestrongappealofthe"Chinesespirit"港珠澳大橋的工程成本是如何結算？HowtheconstructioncostoftheHongKong-Zhuhai-MacaoBridgesettled?目錄Contents01已完工程實際成本的計算Thecalculationoftheactualcostofcompletedprojects02未完工程實際成本的計算Thecalculationoftheactualcostofuncompletedprojects結算程序SettlementProcedure正確計算工程實際成本，是工程成本核算的重要內容Thecorrectcalculationofactualengineeringcostsisanimportantaspectofengineeringcostaccounting預算成本Budgetcost實際成本ActualCost計算工程成本節(jié)超額Calculatethevariancesinengineeringcosts為工程成本分析和考核提供可靠依據(jù)Provideareliablebasisforprojectcostanalysisandassessment已完工程實際成本的計算Thecalculationoftheactualcostofcompletedprojects011、實行竣工后一次性結算工程價款1.Implementone-timesettlementoftheprojectpriceaftercompletion2、實行分階段結算工程價款（按月或按形象進度）2.Implementphasedsettlementoftheprojectprice(eithermonthlyorbasedonmilestoneprogress)一、已完工程實際成本的計算I.CalculationofActualCostofCompletedProjects1、實行竣工后一次性結算工程價款1.Implementone-timesettlementoftheprojectpriceaftercompletion

竣工以前，“工程成本卡”中所歸集的自開工起至本月末止施工費用累計額

，為未完工程實際成本

Beforethecompletionoftheproject,allconstructionexpensesaccruedinthe"EngineeringCostCard"fromcommencementtotheendofthismonthareconsideredastheactualcostoftheuncompletedconstructionproject竣工后，為已完工程成本

Aftercompletion,itisthecostofcompletedprojects開工：0元Commencement:0yuan竣工：5000萬Completion:50millionyuan未完工程Uncompletedprojects已完工程Completedprojects一、已完工程實際成本的計算I.CalculationofActualCostofCompletedProjects2、實行分階段結算工程價款（按月或按形象進度）2.Implementphasedsettlementoftheprojectprice(eithermonthlyorbasedonmilestoneprogress)已完工程Completedprojects未完工程Uncompletedprojects一、已完工程實際成本的計算I.CalculationofActualCostofCompletedProjects2、實行分階段結算工程價款（按月或按形象進度）2.Implementphasedsettlementoftheprojectprice(eithermonthlyorbasedonmilestoneprogress)未完工程：Uncompletedprojects:期初：未完工程實際成本=1870萬Beginningoftheperiod:theactualcostofuncompletedprojects=18.7millionyuan上月計算Lastmonth'scalculation本月投入：820萬Investmentthismonth:

8.2millionyuan工程成本卡EngineeringCostCard已完工程實際成本Theactualcostofcompletedprojects=期初未完工程成本+本期實際發(fā)生工程成本－期末未完工程實際成本=Uncompletedprojectcostatthebeginningoftheperiod+Actualprojectcostincurredincurrentperiod-Theactualcostofuncompletedprojectsattheendoftheperiod未完工程實際成本的計算Thecalculationoftheactualcostofuncompletedprojects02二、未完工程實際成本的計算II.CalculationofActualCostofUncompletedProjects指雖已投入人工、材料、機械等進行施工，但尚未完成預算定額規(guī)定的全部工序和工程內容的未完工程價值Itreferstothevalueoftheconstructionthathasbeenstartedwithlabor,materials,machinery,etc.,buthasnotyetcompletedalltheprocessesandengineeringcontentsasspecifiedinthebudgetquota未完工程成本：CostofUncompletedProjects:3遍抹灰-已完工程Threetimesplastering-completework墻面1Wallsurface1墻面2Wallsurface22遍抹灰-未完工程Twotimesplastering-uncompletedproject二、未完工程實際成本的計算II.CalculationofActualCostofUncompletedProjects未完工工程成本按預算成本計算的方法Thecalculationmethodforthecostofuncompletedprojectsbasedonbudgetcosts1估量法Estimationmethod2估價法Valuationmethod二、未完工程實際成本的計算II.CalculationofActualCostofUncompletedProjects未完工程成本按預算單價計算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法一：估量法(約當產量法)MethodI:estimationmethod(approximateoutputmethod)工程項目Engineeringproject計算公式Calculationformula適用范圍Application是指按未完工程約當產量和分部分項工程的預算單價計算未完工程成本的方法Itisamethodofcalculatingthecostofuncompletedprojectsbasedontheestimatedoutputandbudgetedunitpricesofindividualitemsofwork①未完工程約當產量=未完工程數(shù)量×估計完工程度①Theuncompletedprojectapproximateoutput=thenumberofuncompletedprojects×theestimatedcompletiondegree②未完工程成本=未完工程約當產量×分部分項工程預算單價②Costofuncompletedprojects=Estimatedquantityofuncompletedprojects×Unitpriceofsub-itemsintheprojectbudget適用均衡投料、便于劃分、工序類似或簡單的分部分項工程Suitableforbalancedfeeding,easydivision,andsimilarorsimplesub-divisionalengineering二、未完工程實際成本的計算II.CalculationofActualCostofUncompletedProjects未完工程成本按預算單價計算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法一：估量法(約當產量法)MethodI:estimationmethod(approximateoutputmethod)【例1-1】某施工單位擔負某工程木門窗油漆工程施工任務，預算定額規(guī)定應抹

3

遍，本月已抹2

遍，工程量為900

平方米，預算單價為10

元,計算未完工程成本。[Example1-1]Acertainconstructionunitisresponsibleforthepaintingworkofwoodendoorsandwindowsinacertainproject.Thebudgetquotastipulatesthatitshouldbepaintedthreetimes.Twocoatshavebeenappliedthismonth.Thequantityoftheprojectis900

squaremeters,withabudgetunitpriceof10

yuan.Calculatethecostofuncompletedproject.二、未完工程實際成本的計算II.CalculationofActualCostofUncompletedProjects未完工程成本按預算單價計算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法一：估量法(約當產量法)MethodI:estimationmethod(approximateoutputmethod)解析：計算過程如下【例1-1】Analysis:Thecalculationprocessisasfollows[Example1-1]未完工程成本明細表(估量法)單位:元UncompletedProjectCostDetailsTable(EstimationMethod)

Unit:yuan名稱Title①未完工程數(shù)量①Thenumberofuncompletedprojects②完工程度(占分部分項工程的%)②Percentageofcompletion(%ofcompletionofsub-itemproject)③約當產量(折合分部分項工程量)=①*②③Estimatedoutput(equivalenttothequantityofsub-items)=①*②④分部分項工程預算單價④Budgetunitpriceofsub-itemprojectbudget⑤未完工程成本=③*④⑤CostofUncompletedProjects=③*④木門窗油漆Woodendoorsandwindowspainting9002/3900x2/3=60010600X10=6000未完工程成本=900×2/3×10=6000元Costofuncompletedprojects=900×2/3×10=6000yuan二、未完工程實際成本的計算II.CalculationofActualCostofUncompletedProjects未完工程成本按預算單價計算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法二：估價法MethodII:Valuationmethod含義Meaning計算公式Calculationformula適用范圍Application它是先確定分部分項工程內各個工序耗用的直接費占整個預算單價的百分比，用以計算出每個工序的單價，然后乘以未完施工各工序的工程量，來確定未完施工的實際成本Itinvolvesfirstdeterminingthepercentageofdirectcostsconsumedbyeachprocessinsub-itemprojectstothetotalbudgetedunitprice.Thisisusedtocalculatetheunitpriceofeachprocess.Then,multiplyingthisunitpricebythequantityofworkinprogressforeachprocessdeterminestheuncompletedprojectcostforeachprocess①某工序的單價=分部分項工程預算單價×某工序占分部分項工程的比重①Theunitpriceofacertainprocess=theunitpriceofasub-itemintheprojectbudget×theproportionofthisprocesstothesub-item②未完工程成本=∑(未完工序工程量×各工序的單價)②Uncompletedprojectcost=∑(quantityofuncompletedprojectforeachprocess×unitpriceofeachprocess)適用不均衡投料、各工序工料定額顯著不同的分部分項工程Applicabletosub-itemsofprojectswherethereareunevenmaterialinputsandsignificantdifferencesinthelaborandmaterialquotasforeachprocess二、未完工程實際成本的計算II.CalculationofActualCostofUncompletedProjects未完工程成本按預算單價計算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法二：估價法MethodII:Valuationmethod【例1-2】某施工單位承包某項工程，該工程某分部分項工程由甲、乙兩道工序組成，各工序占該分部分項工程的比重為30%，70%，該分部分項工程的預算單價為20

元；本月月末經盤點，完成甲工序600

平、乙工序800

平。計算未完工程成本。[Example1-2]Acertainconstructionunitundertakesacertainproject.Onesubsectionoftheprojectconsistsoftwoprocesses,processAandprocessB.TheproportionsofprocessAandprocessBinthissubsectionare30%and70%respectively.Thebudgetedunitpriceforthissubsectionis20yuan.Attheendofthismonth,itwasfoundthroughinventorythatprocessAwascompletedonanareaof600squaremetersandprocessBonanareaof800squaremeters.Calculatethecostofuncompletedproject.二、未完工程實際成本的計算II.CalculationofActualCostofUncompletedProjects未完工程成本按預算單價計算Thecostofuncompletedprojectiscalculatedaccordingtothebudgetunitprice方法二：估價法MethodII:Valuationmethod解析：計算過程如下【例1-2】Analysis:Thecalculationprocessisasfollows[Example1-2]未完工程成本明細表(估價法)單位:元/㎡UncompletedProjectCostDetailsTable(ValuationMethod)Unit:yuanpersquaremeter名稱Title①分部分項工程預算單價①Budgetunitpriceofsub-itemprojectbudget②某工序耗用費用占分部分項工程的比重(%)②Theproportionofexpensesconsumedbyacertainprocesstothesub-itemproject(%)③某工序的單價=①x②③Theunitpriceofacertainprocess=①x②④未完工序工程量④Quantityofuncompletedprocess⑤各工序未完工程成本=③x④⑤Costofuncompletedprojectforeachprocess=③x④⑥未完工程成本=∑⑤⑥CostofUncompletedProjects=∑⑤甲工序ProcessA2030%20*30%=6600600x6=36003600+11200=14800乙工序ProcessB2070%20*70%=14800800*14=11200未完工程成本=20*30%*600+20*70%*800=3600+11200=14800元Costofuncompletedproject=20*30%*600+20*70%*800=3600+11200=14800yuan二、未完工程實際成本的計算II.CalculationofActualCostofUncompletedProjects練習題Exercise木門窗油漆分項工程，預算定額規(guī)定刷三遍調和漆，其預算單價為10元/㎡。各工序耗用的直接費占整個預算單價的百分比分別為：第一遍占50%，第二遍占30%，第三遍占20%。月末盤點木門窗油漆分項工程未完施工：其中已刷第一遍200㎡，已刷第二遍120㎡，用估價法計算期末未完工程實際成本W(wǎng)oodendoorandwindowpaintingsub-itemproject.Thebudgetquotastipulatesthreecoatsofblendingpaint,withabudgetunitpriceof10yuanpersquaremeter.Thepercentagesofdirectcostsconsumedbyeachprocesstothetotalbudgetedunitpriceare:50%forthefirsttime,30%forthesecondtime,and20%forthethirdtime.End-of-monthinventoryofuncompletedsub-projectsforpaintingwoodendoorsandwindows:200squaremetershavebeenpaintedforthefirstcoat,and120squaremete