How do you allocate the overhead costs of construction companies to each project?

Generally, it is based on direct costs.

(water and electricity installation work, equipment installation work according to the percentage of labor costs), the proportion of the calculated construction overhead costs is allocated.

The construction overhead costs that should be allocated for a project in the current period.

The actual construction overhead costs incurred in the current period The direct costs (or labor costs) actually incurred in the current period of the project The fixed amount of construction overhead costs stipulated in the project The direct costs (or labor costs) actually incurred in the current period of each project The fixed amount of construction overhead costs stipulated in each project

In the actual accounting work, for the allocation of construction overhead, it is often calculated that the percentage of construction overhead costs actually incurred in the current period is calculated by the fixed amount of construction overhead, and then the construction overhead costs calculated according to the fixed amount of each project are adjusted, that is, the above formula can be changed to:

The construction overhead costs that should be allocated for a project in the current period.

The direct costs (or labor costs) actually incurred in the current period of the project The fixed amount of construction overhead costs stipulated in the current period of the project The construction indirect costs actually incurred in the current period The direct costs (or labor costs) actually incurred in the current period of each project The fixed amount of construction indirect costs stipulated in each project

For example, there are three ABC projects.

1) It can be allocated according to the direct cost or labor cost of the three projects of ABC. The amount of direct or labor costs is derived from the project budget.

Contract.

2) Indirect cost allocation rate = the sum of direct costs or labor costs.

The indirect cost to be allocated for project A = direct cost or labor cost of project A * indirect cost allocation rate.

The indirect cost to be allocated for project B = direct cost or labor cost of project B * indirect cost allocation rate.

The indirect cost to be allocated for project C = direct cost or labor cost for project C * indirect cost allocation rate.

3) Entries. Borrow: engineering construction.

Project A - Indirect costs.

Borrow: Engineering Construction - Project B - Overhead.

Borrow: Engineering Construction - Project C - Overhead.

Credit: construction overhead.

It can be allocated in proportion to the amount of direct investment in each project. Direct inputs include materials and direct construction costs (including subcontracting costs).

Direct costs of the projectand overhead: 31%-41%.

Direct costs are made up of labor costs, material costs, construction machinery usage costs, and other direct costs. Indirect costs are made up of fees and business management fees.

Compose. Temporary facility fee.

Temporary construction fee for revolving use + temporary construction fee for one-time use) (1 + proportion of other temporary facilities (%)

The increase in the cost of night construction is only = (1 contract duration and fixed construction period) The total labor cost in the direct construction cost The average daily wage unit price The construction cost per working day and night.

Unit price of construction machinery shifts.

1) Depreciation.

It refers to the construction machinery in the specified service life, the original value and the time value of the purchase of capital sliding gold.

2) Major repair cost: refers to the cost of necessary major repairs for construction machinery to restore its normal function according to the specified overhaul intervals.

3) Regular repair costs: refers to the costs required for maintenance and temporary troubleshooting at all levels of construction machinery except for major repairs. Including the amortization and maintenance costs of replacement equipment and tools and attachments required to ensure the normal operation of the machinery, the material costs of lubrication and wiping required for daily maintenance of the machinery in the operation of the state, and the maintenance and maintenance costs during the stagnation of the machinery.

1. The cost is different.

1. Management costs.

Management expenses refer to the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities. Management expenses are period expenses that are included in the loss or gain of the current period in the period in which they are incurred.

2. Indirect costs.

Indirect costs are the symmetry of "direct costs". It refers to the various expenses incurred by the production units (branches, workshops) of the manufacturing enterprise for the organization and management of production.

Second, the specific project is different.

1. Management costs.

The specific items included include: company expenses, trade union funds, unemployment insurance premiums, labor insurance premiums, board of directors fees, fees for hiring intermediaries, consulting fees, litigation fees, business entertainment expenses, office expenses, travel expenses, postal and telecommunications expenses, greening expenses, and management salaries and welfare expenses that should be borne by the enterprise in the course of enterprise operation and management.

2. Indirect costs.

It includes the wages and welfare expenses, office expenses, water and electricity expenses, machinery and material consumption, labor protection expenses, depreciation costs of machinery and equipment, repair costs, and amortization of low-value consumables of production unit management personnel.

Third, the accounting is different.

1. Management costs.

Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward. This account is calculated in detail according to the cost items of management expenses.

2. Indirect costs.

Indirect costs are generally allocated as a percentage of direct costs, or the indirect costs of each contract are weighted by the fixed amount of indirect costs.

The accounting treatment of the indirect costs of engineering construction is: borrowing: engineering construction - indirect costs.

Taxes payable - VAT payable (input tax), credit: accounts payable and other accounts.

When the allocation is included in the construction cost of the project, the accounting treatment is: borrow: project construction - contract cost, credit: project construction Kaisou - indirect costs.

The indirect costs of project construction include regulatory fees and enterprise management fees.

1) Fees: refers to the fees that must be paid by ** and the relevant authorities (referred to as fees).

Includes:1Project Sewage Charge: refers to the project sewage fee paid by the construction site according to the regulations.

2.Project quota determination fee: refers to the fixed amount determination fee paid by the project cost (quota) management department according to the regulations.

3.Social Security Contributions:

Endowment insurance premium: refers to the basic endowment insurance premium paid by the enterprise for its employees according to the prescribed standards.

Unemployment insurance premiums: refers to the unemployment insurance premiums paid by enterprises for their employees in accordance with the standards prescribed by the state.

Medical insurance premium: refers to the basic medical insurance premium paid by the enterprise for employees in accordance with the prescribed standards.

4.Housing provident fund: refers to the housing provident fund paid by enterprises for employees according to the prescribed standards. Eggplant.

5.Accident insurance for dangerous operations refers to the accident insurance premium paid by enterprises for construction and installation workers engaged in dangerous operations in accordance with the provisions of the Construction Law.

2) Enterprise management fee: refers to the cost of construction and installation enterprises to organize construction, production and operation management.

Contents include:1Salary of management personnel: refers to the basic salary, wage subsidy, employee welfare fee, labor protection fee, etc.

2.Office expenses: refers to the expenses of stationery, paper, account sheets, printing, post and telecommunications, books and newspapers, meetings, water and electricity, boiling water and coal for collective heating (including on-site temporary dormitory heating) used in enterprise management.

3.Travel and transportation expenses: refers to the travel expenses, attendance subsidies, transportation expenses and meal subsidies for employees traveling on business and transferring work, transportation expenses and meal subsidies in the city, travel expenses for employees to visit relatives, labor recruitment expenses, one-time travel expenses for employees to retire and retire, travel expenses for medical treatment of work-related injuries, site transfer expenses, and oil, fuel, road maintenance fees and license fees for transportation vehicles used by the management department.

4.Expenses for the use of fixed assets: refers to the depreciation, overhaul, maintenance or lease of buildings, equipment and instruments that belong to fixed assets used by the management and testing departments and affiliated production units.

5.Expenses for the use of tools and utensils: refers to the purchase, maintenance and amortization expenses of production tools, appliances, furniture, vehicles and inspection, testing, surveying and mapping, fire fighting appliances that are not fixed assets.

6.Labor insurance premiums: refers to the relocation subsidy paid by the enterprise to the retired employees, the retirement allowance of the employees, the wages of the sick leave personnel for more than six months, the funeral allowance for the death of the employees, the pension for the funeral of the employees, and the various expenses paid to the retired cadres according to the regulations.

7.Trade union funds: refers to the trade union funds calculated by the enterprise according to the total wages of employees.

8.Employee education expenses: refers to the expenses of enterprises for employees to learn advanced technology and improve their cultural level, and are calculated according to the total wages of employees.

9.Property insurance premium: refers to property and vehicle insurance for construction management.

10.Financial expenses: refers to the various expenses incurred by enterprises to raise funds.

11.Tax: refers to the real estate tax, vehicle and vessel use tax, land use tax, stamp duty, etc. paid by enterprises according to regulations.

12.Others: including technology transfer fees, technology development fees, business entertainment fees, greening fees, advertising fees, notary fees, legal counsel fees, audit fees, consulting fees, etc.

For small engineering construction enterprises, there is not much difference between management costs and indirect costs, but the needs of management work, the travel expenses and business entertainment expenses incurred by the construction department are classified into the "engineering construction - contract costs", which is more conducive to the control and assessment of related expenses, so that the relevant expenses are under control.

For large engineering construction enterprises, the management expenses are generally recorded in the management expenses of the group head office; The management expenses of the following two project departments or construction branches are included in the indirect costs.

Different companies or enterprises have different divisions of management expenses and overhead costs.

The main business income, that is, the amount reported to Party A, the cost of the main business, the tax level of the main business, the 3% business tax to be paid by the enterprise, the 7% urban construction tax of the business tax, and the 3% education**.

Management expenses and expenses incurred for the enterprise can be divided into many details, travel expenses, office expenses, depreciation expenses, etc.

Engineering construction: Calculate the actual cost of the project of the enterprise, and set up the details.

Labor costs, material costs, machinery costs, other direct costs, temporary facility costs (based on the temporary amortization of management personnel and migrant workers) on-site management costs, (based on personnel salaries, ** expenses, travel expenses, etc.).

1 My unit is a newly established small-scale earthwork construction enterprise, all the management personnel have entered the construction site to organize the construction, what subjects should the expenses incurred by these personnel go into, and the meal expenses and labor insurance of the on-site construction personnel should enter the indirect costs?

You can count towards the Construction Overhead account.

2 During the construction period, the leader should confirm the income according to the information he has every month, and what kind of information should I ask the leader to provide for accounting processing.

The income confirmed by the leader with the information is estimated according to the progress of the project, which may not be accurate. It is recommended that after the completion and settlement, the revenue should be recognized according to the final settlement price.

3. After the revenue is recognized, can I transfer all the construction projects that occurred in the current month to the project settlement cost?

If the cost is carried forward in this way, the cost does not match the income, and the calculated profit is not accurate.

07/14/2009 13:11 Additional question.

Should the depreciation of construction machinery go into the cost of construction?

It can be included in the "engineering construction - machinery use fee" fee.

2009-07-14 13:48 Additional question.

1. Should the depreciation of construction machinery be included in the project cost?

Any depreciation of machinery related to the construction can be included in the cost of the project.

2. What detailed account should the expenses incurred in the rented vehicle be accounted for?

If the vehicle is rented for construction, the expenses incurred can be included in the "Engineering Construction - Other Direct Costs" account.

3. Are the expenses incurred by the management personnel for organizing the construction also included in the indirect costs?

OK. 4. I have to do what the leader must do.

1) Confirm the revenue according to the progress of the project, and let the leader provide you with the construction schedule.

2) Carry forward the cost based on the actual expenses incurred each month.

Overhead costs need to be allocated to each facility and are ultimately charged to the cost of developing products, while overhead costs are period costs.

Yes.

The breakdown of overhead costs is carried forward to Construction - Contract Costs - Overhead every month

At the end of the month, construction overhead should be transferred to the overhead account in construction cost, and in the case of multiple projects, it should be allocated according to a certain percentage.

Borrow: engineering construction - contract cost - construction overheadCredit: construction overhead

Construction indirect costs account for the expenses incurred by the construction unit in the process of organizing and managing the construction and cannot be directly attributed to a project. Including: management salaries, bonuses, employee welfare expenses, labor protection expenses, depreciation and repair costs of fixed assets, material consumption, amortization of low-value consumables, heating expenses, office expenses, travel expenses, property insurance premiums, project warranty fees, sewage costs and other expenses of the project department.

1) When indirect costs are incurred, they should first be included in the "construction overhead" account: construction overhead.

Credit: Accumulated depreciation of bank deposits Payable wages payable Welfare expenses 2) At the end of the month, construction overheads should be transferred to the overhead account in the construction costs, and if there are multiple projects, they should be distributed according to a certain percentage.

Borrow: engineering construction - contract cost - construction overhead

Credit: construction overhead