What are the objects of engineering cost accounting of construction enterprises?

The project cost accounting objects of construction enterprises include the direct and indirect costs incurred from the signing of the construction contract to the completion of the contract, which are related to the execution of the contract.

Direct costs include: material costs, labor costs, machinery use costs and other direct costs, including wages, bonuses, employee benefits, wage allowances, labor protection fees, etc.

Indirect costs include: fees, business management fees, etc.

To do a good job in the cost accounting of construction enterprises, we must first do a good job in the following aspects:

1. According to the actual situation of the contracted project, starting from the characteristics that are conducive to organizing construction and accounting, the cost accounting object should be reasonably determined.

Second, the principle of determining the object of cost accounting.

1. Generally, the unit project that independently prepares the construction budget should be the cost accounting object. Multiple unit projects or main projects and ancillary projects included in the same "construction and installation project" can be listed as the same cost accounting object.

2. Several unit projects with similar start and completion time at the same construction site can be combined into one cost accounting object. If the conditions for the management of unit project contracting are met, the unit project shall be taken as the cost accounting object.

3. When a unit project is jointly constructed by several construction units, each construction unit should take the same unit project as the cost accounting object and calculate the part completed by itself.

4. Sporadic projects of reconstruction, expansion, repair and decoration can combine a batch of projects with similar start and completion time into one cost accounting object.

5. Projects with a large scale and a long construction period, or listed as a construction technology scientific research project, can be used as a cost accounting object according to the stages or parts of the project.

6. Earthwork and piling projects can be costed according to the actual situation and management needs, with a unit project or a combination of several unit projects as the cost accounting object.

7. The professional subcontractor construction unit shall be consistent with the cost accounting object determined by the civil construction unit.

3. Once the cost accounting object is determined, it shall not be arbitrarily changed. All departments of the enterprise must provide original records and accounting data according to the uniformly determined cost accounting objects in various business work to ensure the consistency and accuracy of cost accounting.

There are two basic cost accounting methods for construction enterprises - actual cost method and planned cost method.

The actual costing method is a method of internal transfer of the production costs incurred during the production of intermediate goods**. Since the actual cost is well documented, it has a certain objectivity, making it simple and feasible. However, to a certain extent, the achievements or deficiencies of the departments providing products or services will be transferred to the user departments, which is not conducive to the assessment of the responsibility center.

The planned cost method refers to the daily income, issuance and balance of the enterprise's inventory are valued according to the pre-determined planned cost, and at the same time, a separate "material cost difference" account is set up as a link between the planned cost and the actual cost, which is used to register the difference between the actual cost and the planned cost, and at the end of the month, the planned cost of the issued inventory and the planned cost of the balance of inventory are adjusted to the actual cost to reflect an accounting method. At the same time, the general classification and detailed classification accounting of inventory under the planned cost method are valued according to the planned cost. Therefore, this method is suitable for enterprises with a wide variety of inventory and frequent sending and receiving.

If the enterprise has a wide variety of self-made semi-finished products and finished products, or needs to calculate its planned cost and cost difference separately in management, it can also use the planned cost method for accounting.

Answer]: Affected by the singleness of the construction and installation products, the basic principle for the construction enterprise to determine the project cost accounting object is based on the construction drawing budget. In the actual work, Sohe combines the conditions of the construction site, the characteristics of the construction project and the requirements of construction management.

There are several ways to determine the project cost accounting object: (1) Take each unit project that independently prepares the construction drawing budget as the cost accounting object. (2) For large-scale and long-term projects, the part or sub-project specified in the construction drawing design can be used as the project cost accounting object according to the construction technical procedures combined with the requirements of the economic responsibility system.

3) A number of unit projects with the same construction project, the same construction site, the same structure type, and the similar start and completion time can be combined into a cost accounting object. (4) Each construction unit may take the same unit project as the cost accounting object and calculate the cost of the part completed on the unit project. (5) Industrial equipment installation projects are generally classified as cost accounting objects according to unit projects (such as equipment installation, pipeline ventilation, pipeline drainage, etc.).

6) earthwork, piling engineering, according to the actual situation and management requirements, with a sub-project as the cost accounting object, or the same construction site of a number of small amount of unit projects combined as a cost accounting object.

The construction cost is generally based on the engineering quantity, materials, labor costs, machinery and equipment and other expenses as the cost accounting objects.

1. Engineering quantity.

Engineering quantity is an important object of cost accounting, which refers to the total amount of work and materials required for the completion of the construction project. Before the implementation of the project, the corresponding engineering quantity is calculated according to the design drawings and construction plan, which is one of the basis for cost accounting.

2. Materials. Materials are indispensable costing objects in construction, including a variety of measurable building materials, accessories, accessories, etc. The construction unit should select materials in strict accordance with the standards and technical specifications of engineering design, and at the same time reasonably control the cost of material procurement and use to ensure the balance between construction effect and cost.

3. Labor costs.

Labor cost is also one of the cost accounting objects, which includes all the labor costs in the construction process, such as workers' wages, social security, labor protection and safety costs. In the construction stage, the control and accounting of labor costs is very critical, because labor costs account for a large proportion of construction costs.

4. Machinery and equipment and other expenses.

Machinery and equipment and other expenses are also one of the objects of cost accounting, and machinery and equipment costs refer to the cost of various types of machinery and equipment used in the construction process. Other expenses include project construction management fees, design fees, consulting service fees, water and electricity fees, etc. Although these expenses are scattered, they will have a certain impact on the overall investment and therefore need to be included in the cost accounting.

Methods of optimization and control of construction costs:

1. Reasonable allocation of resources.

Through the rational allocation of human, material and financial resources, the optimization and control of construction costs can be realized. This includes the rational arrangement and use of labor to avoid the waste of human resources; Select the right materials and equipment, and carry out effective chain management to reduce the cost of materials and equipment; Rational planning of the financial budget to ensure the effective use of funds.

2. Process optimization.

Through the optimization of the construction process, improve work efficiency and reduce unnecessary waste of time and resources. This can include the use of advanced construction technology and equipment to improve construction efficiency; Optimize the construction sequence to avoid waste of resources caused by duplicate and cross-construction; Rationally organize the construction progress and reduce the stagnation and standby time during the construction period.

3. Cost monitoring and analysis.

Establish an effective cost monitoring system, regularly track and analyze construction costs, and find and correct cost deviations in a timely manner. This can be done by establishing a cost accounting system to record and analyze various cost indicators; Formulate cost control specifications, clarify cost limits and standards; Conduct cost analysis, find out the links with high cost and low efficiency, and take corresponding measures to improve.

Answer]: B construction cost is generally based on the unit project as the object of cost accounting, so the correct option is B.

Answer]: A This question assesses the object of Tangerine Sun Feng's construction cost accounting. The construction cost is generally based on the unit project as the cost accounting object, but it can also be flexibly divided into cost accounting objects according to the scale, construction period, structure type, construction organization and construction site of the contracted project, combined with the cost management requirements.

Answer]: A This question examines the object of engineering cost accounting. The method of determining the cost accounting object of the construction stove is mainly to take the single slag hu construction (Shi Yinliang slider) contract as the construction project cost accounting object.

Answer]: A Generally, each unit project that independently prepares the budget of the construction plan should be used as the cost accounting object. For the unit project with a long construction period and large scale, the project can be divided into several parts, and the branch project can be used as the cost accounting object.

When dividing the accounting object, it should also be consistent with the planned banquet into Sun Xian's object.

Answer]: A Accounting Standards for Business Enterprises stipulate that enterprises should generally be accounted for in accordance with the state stool single construction contract.

In some cases, in order to reflect the essence of a contract or group of contracts, it is necessary to separate individual contracts or consolidate several contracts. The cost accounting object of the construction enterprise should be determined before the start of the project, and once determined, it shall not be changed at will, let alone confused with each other.