The difference between the accounting of construction enterprises and the accounting of cost account

Cost accounting refers to accounting for all production expenses in order to obtain the total cost and unit cost of a product.

The so-called cost accounting generally refers to the accounting of the product cost of industrial enterprises.

The accounting project cost accounting of construction enterprises is a relatively special cost accounting, which generally consists of the following cost accounting subjects.

1. Engineering construction - contract cost, accounting of project contract cost.

Under Contract Costs, set up the following active accounts.

1) Labor cost (project department accounting).

2) Material cost (project department accounting).

3) Machinery usage fee (project department accounting).

4) Other direct costs (project department accounting).

5) Subcontracting costs (project department accounting).

6) Overheads.

The following sub-accounts are set up under the overhead expense.

Salary of management personnel (project department accounting).

Employee welfare expenses (accounting for project departments).

Fees for the use of fixed assets (accounting by project department).

Amortization of low-value consumables (project department accounting).

Office expenses (project department accounting).

Travel expenses (project sector accounting).

Property insurance premiums (calculated by the project department).

Project warranty fee (project department accounting).

Sewage charge (calculated by the project department).

Labor protection fee (project department accounting).

Inspection and test fee (calculated by the project department).

Management fee of external unit (accounting of project department).

Material sorting and sporadic freight (project department accounting).

Inventory loss and damage of materials and materials (accounting of the project department).

Heating expenses (calculated by the project department).

Other expenses (project sector accounting).

2. Engineering construction - gross profit, accounting project gross profit.

The specific settings are selected according to the needs of the enterprise, and it is not necessary to set up these ledger accounts. In particular, there are some unnecessary indirect costs that can be omitted. swo}xq#

2) Mechanical operation This subject is mainly for the construction enterprise has a separate equipment management department to provide equipment for each project and the accounting of the internal settlement of the shift. It is equivalent to the "Ancillary Production Cost" account for manufacturing unemployed. Qualified units can set up stand-alone accounting for the company's equipment to accurately calculate the consumption cost of each large or major equipment per shift.

In general, you should set up the following active accounts:

Payroll & Surcharge (Departmental Equipment Accounting).

Fuel & Power (Departmental Equipment Accounting).

Depreciation expense (departmental equipment accounting).

Spare parts and repair costs (departmental equipment accounting).

Overhead Costs (Departmental Equipment Accounting).

For example: when receiving a contract of 100,000 yuan, 1, 1,000 yuan of feeding materials and there is a warehousing list and a warehousing list, and the labor cost of 500 yuan, and finally the end of the project, how to remember the voucher, how to carry forward, the whole procedure please be detailed.

Answer: 1Purchase of raw materials.

Borrow: Raw material 1000

Credit: bank deposits, cash in hand, etc. 1000

2.Raw materials are used for the project.

Borrow: Engineering construction (contract cost) 1000

Credit: Raw materials 1000

3.Labor costs are incurred.

Borrow: Engineering construction (contract cost) 500

Credit: Bank deposit 500

4.When payment is received for the project:

Borrow: bank deposits: 100 000

Credit: Accounts receivable 100 000

5.When making the settlement of the project payment:

Debit: 100 000 in advance receivables

Credit: Project settlement 100 000

6. When carrying forward costs.

Borrow: Cost of main business 1 500

Construction (gross contract profit) 98 500

Credit: main business income 100 000

7. The project is completed, the project settlement and the construction of the project are leveled.

Debit: Project settlement 100 000

Credit: Construction (Contract Cost) 1 500

Construction (gross contract profit) 98 500

To give you an example, you should be clearer.

Construction enterprise accounting project cost accounting belongs to the specific application of cost accounting, and the basic principles are the same.

Hello, the question received by the teacher here is: two commonly used methods of engineering cost accounting: The two commonly used methods of engineering cost accounting are:

1. Accounting method 1Advantages: easy to understand, easy to operate, good practicability.

2.Disadvantages: It is difficult to achieve a more scientific and rigorous audit system, the accuracy is not high, and the coverage is small.

2. Accounting method 1It is necessary to calculate not only the direct cost of the construction of the project, but also the creditor's rights and debts. 2.

Advantages: scientific and rigorous, the factors of human control are small, and the coverage of accounting is larger. 3.

Disadvantages: The professional level and work experience of accounting staff are required to be high. 3. The combined use of the two methods1

The first accounting method is used to calculate and control the responsibility of the cost of each post in the construction of the project. 2.Use the accounting method to carry out project cost accounting.

The project cost can be simply understood as the various resource consumption incurred by the enterprise for the construction project, and what are the specific accounting steps?

How to calculate the cost of enterprise engineering?

Step 1: Collect various production costs.

The production expenses incurred in the current period, such as employee salaries, material costs, depreciation costs, etc., are grouped into the relevant cost and expense accounts according to their purposes and places of occurrence.

Step 2: Allocate the cost of tutoring production.

At the end of the period, the expenses collected in the "counseling production cost" will be distributed to each income object, and included in the "mechanical operation" and "engineering construction" and other subjects.

Step 3: Allocate the cost of mechanical work.

At the end of the period, the expenses collected in "mechanical work" will be distributed to each beneficiary and included in the relevant detailed accounts of "engineering construction".

Step 4: Allocate construction overheads.

At the end of the period, the costs collected in the "indirect costs" will be allocated to each project and included in the relevant detailed accounts of "project construction".

Step 5: Calculate and carry forward the cost of the project.

At the end of the period, the actual cost of the completed project or completed project in the current period is calculated, and the actual cost of the completed project is transferred out of the "Engineering Construction" account, and the actual cost of the uncompleted project is hedged with the "Project Settlement" account, which is still retained in the "Engineering Construction" account and is not carried forward.

Accounting entries related to engineering costs.

Borrow: Engineering Construction - Contract Costs and other accounts.

Credit: Employee Compensation Payable.

Raw materials. bank deposits and other accounts.

Obtain project income and transfer the cost of the project

Borrow: Cost of main business.

Credit: Engineering Construction - Contract Costs and other accounts.

If the percentage of completion can be accurately calculated, the cost carried forward in the current period = total cost * proportion of completion - previously recognized cost.

Answers]: a, b, c, d

2021 Textbook P403 2020 Textbook P386 2019 Textbook P378

The content of construction cost accounting: (1) the accounting of labor costs; (2) Accounting of material costs; (3) Accounting for the cost of using machinery; (4) Accounting for other direct expenses; (5) Accounting for the use of indirect expenses.

In practice, the determination of the project cost calculation object should be adapted to the construction drawing budget, and the specific situation should be treated as follows:

1. The construction and installation project should generally be accounted for by the method of taking each unit project that independently prepares the construction drawing budget as the cost calculation object.

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

3. For unit projects with large scale and long construction period, the project can be divided into several parts, and the project of the sub-part can be used as the cost calculation object for accounting.

4. Several unit projects with the same construction site, the same structure type, and similar start and completion time can be combined as a cost calculation method.

5. Earthwork and piling engineering can be based on the actual situation and management needs, with a single project as the cost calculation object, or a number of single projects with a small amount of work at the same construction site can be combined into a cost calculation method.

6. For sporadic projects of reconstruction and expansion, various unit projects belonging to the same construction project with similar commencement and completion time can be combined into one cost calculation.

Answer] :d According to the provisions of the Accounting Standards for Business Enterprises No. 15 - Construction Contract, direct expenses are the expenses incurred in completing the contract and can be directly included in the contract cost accounting object. Includes:

1) the cost of materials consumed; (2) labor costs consumed; (3) the cost of using machinery; (4) Other direct dismantling expenses refer to other expenses that can be directly included in the contract cost.