In terms of accounting, how to distinguish between other direct and indirect costs of construction c

Follow-up question: I'm sorry, but you're not the other direct and indirect costs in the accounting, but the measure costs and indirect costs in the construction and installation costs, and I know this. I know that the management fee of the enterprise in the accounting is not included in the project cost, but belongs to the period expense.

From the accounting point of view, the cost accounting of a construction enterprise is divided into two parts, the first aspect is the enterprise management fee, which mainly refers to the various expenses of the management personnel of the company's headquarters, which is the period expense, and the balance carried forward at the end of the year is zero; On the other hand, it is a variety of costs incurred for the project, which should be included in the construction of the project, which is divided into direct costs and indirect costs, and the direct costs can be refined, and can also be divided into subcontracting, direct materials, direct labor, mechanical construction and other labor costs. If you want to refine the overhead costs a little more, they are the ones just mentioned.

The direct and indirect costs of the project are included in the project cost. At the end of the year, it is not carried forward to zero, but carried forward to the next year until the end of the project. I wonder if you can be clearer about this?

Follow-up: Thank you, but I still haven't made it clear how to distinguish between other direct and indirect costs. What I know at present is that the accounting cost accounting includes the cost of the project and the cost of the period, I can distinguish between the two, the cost of the project includes direct costs and indirect costs, and the direct cost includes labor, materials, machinery use costs and other direct costs, I also know this, is how to distinguish between other direct costs and indirect costs.

For example, which belongs to the labor protection fee of engineering personnel, the inspection and test fee and the amortization fee of temporary facilities. The labor protection cost of engineering personnel is counted as the indirect cost of the project, the inspection and test cost is counted as other direct costs, and the amortization cost of temporary facilities is counted as other direct costs.

I've listed the basic subjects that are included in other direct and indirect costs above, and if you have any problems, you just need to compare the above subjects and you can organize them into categories. Remember that other direct costs are also direct costs, of course, and indirect costs are not the same as the same category, I think if you want to understand the difference between the two, you might as well first carefully figure out what subjects are included in both of them, think about why these subjects are put together in one category, find out what these subjects have in common, you can integrate them, and draw inferences.

The "other direct costs" in the project cost are included in the project direct costs, which are expenses related to the direct works. It mainly includes: design and technical assistance fees, inspection and test fees, engineering water fees, engineering electricity fees, security service fees, on-site disturbance fees, ** fees, engineering insurance premiums, depreciation costs of temporary facilities, temporary facilities leasing fees, civilized construction costs, safety construction costs and tools and utensils use fees.

The "indirect cost" of the project cost is generally composed of enterprise management fees and fees. It mainly includes employee salaries, office expenses, travel and transportation expenses, business entertainment expenses, depreciation and amortization expenses, intermediary agency fees, labor insurance premiums, property fees, publicity expenses, warranty expenses, marketing expenses, etc.

Do overheads be included in operating costs?

Operating costs should include overheads;

Operating costs mainly include the cost of main business and other business costs. The operating costs of selling products, commodities and providing services are formed by the costs of production and operation.

The composition of the production cost (also known as manufacturing cost) of industrial enterprises mainly includes: direct materials, direct labor, other direct expenses and manufacturing expenses.

Overhead refers to expenses that cannot be directly included in the cost of production of a product. Manufacturing costs are the most important indirect costs, which account for the indirect costs incurred by enterprises for the production of products and the provision of labor services, including the wages and benefits of workshop management personnel, depreciation, repair costs, office expenses, water and electricity costs, machine material consumption, labor protection costs, etc. ,

1. Direct costs include direct engineering costs and measure costs, and indirect costs include regulatory fees and enterprise management fees.

2. Direct costs are the costs directly used for the engineering entity, and indirect costs are expenses other than direct costs.

3. Generally speaking, direct costs directly lead to the rise of the project entity, visible costs, and indirect costs, such as fees and management fees, are intangible and invisible costs, but they are actually there.

Construction engineering: Construction engineering, as a part of construction engineering, refers to the engineering entity formed through the construction of various types of housing buildings and their ancillary facilities and the installation of supporting lines, pipelines and equipment. Including factories, theaters, hotels, shops, schools, hospitals and residences, etc., to meet people's needs for production, residence, study, public activities and so on.

Subcontracting costs are direct expenses. Production expenses are divided into direct and indirect costs.

The so-called direct expenses refer to the various expenses that directly consume the wheel into production under the manufacturing cost method, mainly referring to the direct costs of direct materials and direct labor such as the wages of production workers; Direct expenses such as providing power for the production of products in the auxiliary production workshop of the enterprise should be accounted for in the auxiliary stove world.

Classification

Direct expenses include direct materials, direct labor, commodity purchase prices and other direct expenses incurred by enterprises in the production of goods and the provision of labor services. In a manufacturing enterprise, direct expenses include direct materials, direct wages, and other direct expenses. Direct materials include the production and operation of enterprises.

The actual consumption of raw materials, auxiliary materials, spare parts, purchased semi-finished products, fuel, power, packaging and other direct expenses shall be justified, and the direct wages shall include the salaries, bonuses, allowances and subsidies of the personnel directly engaged in the production of products of the enterprise.

Construction overhead costs are part of the project cost project

Additional information

Construction indirect costs refer to the common expenses incurred for the construction of the project, that is, the expenses incurred by the construction unit in the process of organizing and managing the construction of the project and cannot be directly attributed to a certain project. According to the provisions of the current financial system, the indirect cost of construction belongs to the accrual of manufacturing expenses to the project cost, as one of the components of the cost of the medium-circle project.

Since the construction indirect cost is a common cost, it cannot be directly calculated in the cost of a certain project after it occurs, so it must be collected first, and then a certain method is used to allocate the person to the beneficiary project cost. Therefore, the task of construction indirect cost accounting is to correctly collect and reasonably allocate construction indirect costs, so as to ensure the accuracy of project cost calculation.

Composition and classification of construction overhead costs

Construction indirect costs refer to the capital costs incurred by the construction unit (such as the engineering agency, branches, construction teams, project teams, etc.) in preparing, organizing and managing the construction of the project. Depending on the management needs and purposes, the current financial system provides that the indirect costs of construction are composed of temporary facility costs and site management fees.

Classification of construction overhead costs

From the above, it can be seen that the indirect cost of construction includes all the expenses of the construction unit that are not labor costs, material costs, machinery use costs and other direct costs, and the content is complicated. In order to facilitate enhanced management and control, they should be classified as necessary. In practice, it can be divided into the following three categories:

1) Indirect labor refers to various wage expenses that are not directly related to the construction of the project, such as the wages and welfare expenses of management personnel, which are not directly related to the construction of the project.

2) Indirect materials refer to all materials used in the construction process, but the ownership of the project cannot be clearly confirmed, or although the project can be clearly determined, the amount is too small to directly calculate the cost of the project, such as material consumption, low-value consumable crystal use fees, etc.

3) Other indirect construction costs refer to other construction indirect costs other than those described in the two categories, such as the use of fixed assets, office expenses, travel and transportation expenses, etc.

The construction overhead cost is divided into indirect labor, indirect materials and other indirect construction costs, which is conducive to the collection and distribution of various costs.

It refers to the purchase cost of materials used in the project, such as steel bars, cement, wood, etc. 2.Labor Costs:

Refers to the cost of the labor required for the project, including workers' wages, social insurance premiums, etc. 3.Equipment Cost:

It refers to the cost of machinery and equipment required for the project, including leasing, repair, maintenance and other expenses. 4.Marketing Fees:

It refers to the cost of project promotion and publicity, such as advertising, exhibition, ** and other expenses. Engineering indirect costs refer to indirect costs that cannot be directly related to production and sales, including the following expenses:1

Office expenses: refers to the expenses of project management, office and financial expenses, such as office supplies, administrative staff salaries, etc. 2.

Water and electricity costs: refers to the cost of water and electricity for the project. 3.

Transportation costs: refers to the cost of engineering transportation equipment, materials, etc. 4.