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TENGEN software can use TENGEN cost and TENGEN lighting.
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Cost accounting methods in the construction industry include analogue estimation method, parameter estimation method, standard quota method and batch method.
1. Analogical estimation method: This is a project cost estimation method used in the case that the accuracy of project cost estimation is not very high, this burying method is also called the top-down method, which is a method of estimating the cost of a new project by comparing the actual cost of similar projects that have been completed.
2. Parameter estimation method: This is a method that uses project characteristic parameters to establish a mathematical model to estimate the project cost. For example, industrial projects use the project design production capacity, civil projects use the unit price per square meter, etc.
3. Standard quota method: This is a method of estimating project costs based on the standard quota prepared by the national or local competent authorities or project cost management consulting agencies.
4. Batch method: a method of collecting production costs and calculating product costs according to product batches, which is suitable for enterprises with single pieces and small batch production types.
Construction Industry Cost:
The value of the means of production consumed to complete certain construction works and equipment installation works and the labor remuneration paid to laborers are expressed in monetary terms. It is the main basis for formulating the first building products and a comprehensive index to comprehensively measure the production and operation results of construction enterprises.
The cost management of China's construction projects has gradually developed from a blind eye to general cost accounting and post-event analysis and inspection to a comprehensive and full-staff cost management.
The reduction of project costs shows that the enterprise has made an early decision on the live labor and physical labor in the construction process, and the profit of the enterprise has increased. The project cost item is divided into direct costs (labor costs, material costs, construction machinery usage costs, and other direct costs) and construction management costs.
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According to your question "how to calculate the total cost of the construction enterprise to do the project", the following is the result of my analysis for you from a legal point of view: thank you for your understanding and consultation, if you still have questions, you can continue to consult me, here I can answer you at any time. 1. When construction enterprises are doing projects, to calculate the total cost, they must first calculate each cost, including material costs, labor costs, machinery costs, transportation costs, management costs, etc., and then add these costs together to get the total cost of the project.
2. When calculating the total cost, it should be noted that the cost composition of different projects is different, therefore, according to the actual situation, determine the composition of each cost, as well as the amount of each cost, in order to accurately calculate the total cost of the project.
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The cost of construction enterprises refers to the sum of the number of resources consumed and occupied by the project, and in the construction project, the management and control of the project cost is the key to the company's cost reduction. The parts that make up the project cost are: the cost of decision, the cost of the design of the policy, the cost of procurement, the cost of implementation, etc.
Estimation Methodology. Analogical estimation.
This is a method of estimating the cost of a new project by comparing the actual cost of a similar project that has been completed against the actual cost of a similar project that has been completed.
Parameter estimation method.
This is a method of using project characteristic parameters to establish a mathematical model to estimate the project cost, for example, industrial projects use project design production capacity, civil projects use unit price per square meter, etc., standard quota method.
This is a method of estimating project costs based on standard quotas prepared by national or local authorities, or project cost management consultants.
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1. If the result of the construction contract can be reliably estimated, the enterprise shall recognize the project contract income and project contract cost on the balance sheet date of the capital draft according to the percentage of completion method.
2. If the result of the construction contract cannot be reliably estimated, it should be treated differently: if the contract cost can be recovered, the project contract income shall be recognized according to the actual contract cost that can be recovered, and the contract cost shall be recognized as the project contract cost in the current period in which it is incurred.
3. When the project contract income and project contract cost are recognized according to the regulations, the "main business cost" account shall be debited according to the project contract cost recognized in the current period, the "main business income" account shall be credited according to the project contract income recognized in the current period, and the account of "gross profit of the project construction contract shall be debited or credited according to the difference.
4. When the project contract income and expenses are recognized after the completion of the contract, the estimated loss provision of the contract shall be re-sold, and the balance after the accumulated actual contract cost minus the accumulated recognized project contract cost in the previous fiscal year shall be debited, and the balance after the actual contract income minus the accumulated recognized project contract income in the previous fiscal year shall be debited, and the balance after the actual total contract income minus the accumulated recognized project contract income in the previous fiscal year.
5. These two accounts should be set up according to the contract of the key pants worker, and the detailed accounting should be carried out.
6. At the end of the period, the balance of these two accounts should be transferred to the "Profit of the Year" account, and there should be no balance in these two accounts after the carryover.
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If the product is used and spine-related to the construction in progress, the "cost of the product" (not the selling price) shall be included in the cost of the project, but the output VAT of the "deemed sale" of the product shall be calculated according to the selling price of the product.
For example, if an enterprise puts a batch of products into a project under construction, the product cost is 80,000 yuan, and the market price (excluding tax, Kaiqing price is 100,000 yuan.
Borrow: 10,000 yuan for projects under construction.
Loan: 80,000 yuan for finished products.
Credit: tax payable - VAT payable (output tax) 10,000 yuan.
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