The object of cost accounting is the expense undertaker determined for collecting and distributing expenses in the process of cost calculation.
1, the principle of determining the cost accounting object
The object of cost accounting should generally be determined according to the contents of the project contract, the characteristics of construction production, the occurrence of production expenses and management requirements. The cost accounting of some engineering projects cannot be carried out, mainly because the determination of cost accounting objects is out of touch with production and operation management. The division of cost accounting objects should be reasonable. In practical work, the division is often too rough, and the single projects or unit projects that are not related to each other or have little connection are merged into one cost accounting object, which cannot reflect the actual cost level of independent construction projects and is not conducive to the assessment and analysis of project cost fluctuation; Of course, if the object of cost accounting is divided too finely, there will be a lot of indirect expenses to be shared, which will increase the workload of accounting and make it difficult to achieve accurate cost.
2, the method of cost accounting object division
1), construction and installation projects should generally take each unit project that independently prepares the construction drawing budget as the cost accounting object, and for large-scale main projects (such as the power plant itself), try to take divisional projects as the cost accounting object.
2) For the unit project with large scale and long construction period, the project can be divided into several parts, and each part of the project can be used as the cost accounting object.
3), the same project, by the same unit construction, the same construction site, the same structure type, similar start and completion time, a number of smaller unit projects, can be combined as a cost accounting object.
3, the establishment of engineering cost ledger
After the cost accounting object is established, all original records must be filled in according to the determined cost accounting object. In order to reflect the production expenses that should be borne by each cost accounting object, a detailed account of project cost should be set up according to each cost accounting object, and columns should be set up according to cost items to calculate the actual cost of each cost accounting object.
Second, the meaning of cost items
The cost items of construction and installation projects are divided into labor costs, material costs, machinery use fees, other direct costs and indirect costs. Each cost has its own specific content and is also related to other costs. Familiarity with these is very important for cost accounting. Take the labor cost project as an example: the labor cost project includes the wages of workers directly engaged in the construction of Jian 'an project and the wages of transport workers who transport materials from the site warehouse to the construction site, but does not include the wages of material procurement personnel, construction machinery personnel and materials before they arrive at the site warehouse.
Third, the cost accounting procedures
1. Review the expenses incurred, and determine the expenses that should be included in the project cost and the amount included in each period.
2. Divide the expenses that should be included in the project cost into those that should be included in this month's project cost and those that should be borne by other months' project cost.
3. Allocate and collect the production expenses that should be included in the project cost in each cost object every month, and calculate the project cost.
4. Take stock of unfinished projects and determine the actual cost of completed projects in this period.
5, will have finished the project cost into the "project settlement fee" course.
6. Costs during the carry-over period.
Fourth, the subject setting of cost accounting
In order to collect all kinds of expenses according to their purposes, draw a clear line between related expenses and calculate the project cost correctly, subjects such as engineering construction, mechanical operation, auxiliary production, indirect expenses, prepaid expenses and accrued expenses should be set up.
Problems needing attention in the application of "1" and "engineering construction"
The subject should be set as a secondary subject according to the project or unit project; Indirect cost items should be collected and distributed through "indirect cost" subjects; The credit of this course records the completed project cost.
2. Problems that should be paid attention to in the course of Mechanical Operation.
This course accounts for the expenses incurred by enterprises and their internal independent accounting construction units, machinery stations and transportation teams in using their own construction machinery and transportation equipment for mechanized operations; The subject should be set according to the category of contracted projects and machinery; Credit record of this subject: expenses allocated to such subjects as "project construction", "other business expenses" and "special project expenses".
3, "auxiliary production" subjects should pay attention to the problem.
This course accounts for the expenses that are not independently accounted for by the auxiliary production department of the enterprise in the process of producing materials, materials and providing services (such as equipment maintenance, on-site production of components, cleaning of fixed assets, supply of wind, water and electricity, etc.). ) for engineering construction, product production, mechanical operation and special projects; Credit record of this account: allocate the expenses or costs included in such subjects as "engineering construction", "mechanical operation" and "other business expenses".
4. Problems that should be paid attention to in the application of "indirect cost" course
This course accounts for the on-site expenses incurred by enterprises and their internal independent accounting units for organizing and managing construction and production activities. In practical work, some accountants often fail to grasp this point. For example, when paying wages, all wages are included in this course.
Five, the basic work of cost accounting and the cost management responsibilities of various departments.
1, the basic work of cost accounting
We should establish and improve the original record management system, measurement and acceptance system, property and material management and inventory system, internal price system and cost accounting internal audit system.
2, the cost management responsibilities of various departments
1), planning (business) statistics department:
Prepare the budget and internal settlement unit price, confirm the physical quantities and unfinished projects of completed projects in this period according to the cost accounting object, prepare the project price settlement table, and settle with the owner and subcontractors in time.
2) Ministry of Labor and Wages
Formulate project employment records and statistical systems, collect daily employment reports of teams and groups, establish project employment accounts, and compile employee attendance statistics and unit engineering employment statistics. When compiling this table, the following formula should be satisfied: number of employees x calendar days = sum of labor days of each project (production)+unproductive labor days+various extra-price days.
3), material management department:
Do a good job in planned procurement, establish a price comparison system for material procurement, and purchase in bulk according to the economy to reduce the total inventory cost; Establish and improve the system of receiving, sending, receiving and returning materials, do a good job in repairing old materials and recycling waste products, and indicate the items or expenses of material consumption; Strengthen the dispatching balance and maintenance of mechanical equipment, improve the intact rate and utilization rate of equipment, and provide transportation records of mechanical equipment and distribution data of mechanical expenses.
4), finance department:
The finance department is the center of cost accounting, which comprehensively organizes cost accounting, grasps the scope of cost expenditure, participates in the formulation of internal contracting scheme and evaluates its implementation, makes cost prediction and carries out cost analysis.
Cost accounting and allocation of intransitive verbs
Engineering cost accounting is to summarize the production costs in the process of engineering construction according to relevant information, and then directly or apportion them to relevant cost accounting objects to calculate the actual costs of various engineering projects.
The general principle of cost accounting is that the beneficiaries of direct accounting can be distinguished, and the unclear needs to be allocated according to certain standards. The accounting method of various expenses is as follows:
1, labor cost accounting
The Labor and Wage Department provides the "Unit Project Employment Summary Table" to the Finance Department every month according to the attendance sheet, the construction task book and the contracting settlement book, and the Finance Department prepares the "Salary Distribution Table" accordingly, which is included in the cost according to the beneficiaries.
If the piecework wage system is adopted, it is generally possible to distinguish which project the expenses are used for; If the hourly wage system is adopted, the wages included in the cost are calculated and distributed according to the daily average wages calculated by the total wages of the month and the total attendance days of the workers, as well as the actual employment situation of each project in the month; The wage surcharge can be distributed in proportion; Labor protection fees are distributed in the same way as wages.
2, material cost accounting
According to the use of materials, the boundary between engineering consumption and other consumption should be divided. Only materials directly used for engineering consumption can be included in the "material cost" cost item of the cost accounting object. Materials consumed for organizing and managing engineering construction and materials consumed by various construction machinery should be collected through "indirect cost" and "mechanical operation" respectively, and then allocated to the corresponding cost items.
Collection and distribution methods of material expenses:
1), where the recipients can count the quantity and distinguish the physical objects, the name of the cost accounting object should be indicated on the picking list, and the accounting department can directly summarize the "material cost" items contained in the cost accounting object accordingly;
2) If the quantity can be counted when receiving the goods, but it belongs to centralized batching or unified blanking, the "centralized batching" shall be marked on the picking list. At the end of the month, ministry of materials and equipment compiled a "centralized ingredient consumption calculation table" according to the ingredients and the material consumption quota, and distributed it to all beneficiaries.
3) The quantity is not easy to count, and the materials of cost accounting objects are difficult to distinguish. You can use the periodic inventory system to calculate the actual consumption of this month, and then according to the physical quantity of the accounting object and the material consumption quota, you can work out a "large amount of material consumption calculation table" and distribute it to all beneficiaries.
4), turnover materials, low-value consumables should be based on the actual number of recipients and the provisions of the amortization method to prepare the corresponding amortization calculation table, in order to determine the cost accounting object should be amortized.
3, machinery use fee accounting
Generally speaking, the cost of leasing machinery can be divided into accounting objects; Self-owned machinery expenses should be collected and distributed through "mechanical operation". The distribution method is as follows:
1), affecting the distribution mode. That is, the number of construction machinery shifts used according to each cost accounting object. Suitable for single machine accounting.
2) Budget allocation method. That is, the ratio of the actual mechanical operation cost to the mechanical use fee stipulated in the budget quota. Applicable to the situation that it is not convenient to calculate the usage fee of machine-team machinery.
3), workload distribution method. In other words, allocation is based on the workload done by various machines. For example, the cost of a car is calculated in tons of kilometers.
4. Accounting for other direct costs
Other direct costs can generally distinguish the beneficiaries. Directly included in the cost when it occurs.
5, indirect cost accounting
The distribution of indirect costs is generally divided into two times. For the first time, based on labor costs, all costs were shared between different types of projects and external sales; The second allocation is to redistribute the expenses first allocated to various engineering costs and products to various cost accounting objects of this category. The standard of distribution is that construction projects are based on direct costs, installation projects are based on labor costs, and the distribution of products (services and operations) is based on direct costs or labor costs.
Seven. Calculation of project cost
Enterprises should make an inventory of unfinished projects at the end of the period, convert them into completed partial quantities according to the procedures specified in the budget quota, and then multiply them by the budgeted unit price of the partial projects to calculate the cost of unfinished projects at the end of the period.
Utilization ratio formula: cost of unfinished projects at the beginning of the period+production expenses incurred in the current period; The cost of unfinished projects at the end of the period = the cost of completed projects in this period.
Eight, several problems that should be paid attention to.
1, the problem of cost balance
The construction process is divided into three stages, and the input of people, materials and materials is also different. The cost accounting of each stage also has its own characteristics, which is often ignored in practical work.
1), problems in preparation period
Construction projects generally have no output value in the preparation period. In addition to fixed assets and welfare expenses, the rest should generally be included in the "long-term deferred expenses" subject, and the expenses will be amortized in installments after the project starts. In other words, the cost is not reflected in the current period, which can avoid the phenomenon of man-made losses during the project construction period.
2), the problems existing in the normal construction period
Construction cannot be carried out in winter in the north, but there will be costs. Should be included in the cost of the project, which belongs to the nature of unfinished projects, should be included in the corresponding subjects. If there is reliable price income after the start of next year, the expenses incurred in the current period will not be carried forward, and will be carried forward in one lump sum or by stages after the start of construction, otherwise it will be directly included in the current cost.
3) Problems existing in the closing stage
During the normal construction period, the closing cost should be fully estimated and the accrued expenses should be included in the cost, which can avoid the project from making profits first and then losing money, and also ensure sufficient financial support in the later stage of the project.
2. Accounting problems of subcontracted projects
Subcontracting works are divided into two forms: one is to complete the workload by oneself, and the other is to complete the workload by oneself without doing it. As a self-operated project, subcontracting projects are naturally the same as self-operated projects in accounting; There is no essential difference in accounting between subcontracted projects that do not complete the workload by themselves and self-operated projects, except that it talks about the overall cost, which is a temporary part and needs amortization. The main part should be carried out simultaneously with self-operated projects to reflect the profits of subcontracted projects. In practical work, the accounting of subcontracted projects is often based on the payment of funds, rather than the A/R and A/P system, which leads to unbalanced costs. The profits of subcontracted projects are reflected in self-operated projects, which cannot directly reflect their respective operating results and are divorced from the whole accounting system.
3, the cost caliber difference problem
The special way of cost accounting for construction enterprises is to measure actual cost savings and cost overruns mainly through budget costs, but there are many differences between them at present.
1), the budget and accounting contents of construction management fees are different.
For example, accounting management expenses are transferred to current profits and losses at the end of the period. This fee is only related to time.
2) Other overhead items in the budget are different from the accounting contents.
The labor insurance expenses in other management expenses in the budget correspond to the labor insurance expenses of management expenses in accounting; Temporary facilities expenses in other indirect expenses are different from those in accounting. In accounting, temporary facilities fees are collected through the subject of "temporary facilities" and amortized through the subject of "other direct costs of engineering construction".
3) Because budgeting and accounting are two different systems, there will always be some differences between the budgeted cost and the actual cost.
4), not included in the budget of the project, the possible actual cost.
Nine, the relationship between cost accounting and project management
At present, hydropower construction enterprises have many projects, long lines and wide distribution, and the decentralized management of projects has caused the first-level management institutions of the Engineering Bureau to be out of control to varying degrees. There are still some short-term behaviors in the implementation of project management mode, and the distortion of cost information is still widespread. Therefore, while implementing target cost management, it is a good way to restrain the behavior of project managers with morality, public opinion and supervision mechanism. Target cost is the difference between expected income and profit target. For enterprises, the target profit rate should reach the level of similar enterprises so as not to fall behind. For engineering projects, only when the profit target reaches the level required by the Engineering Bureau can the enterprise's goal be realized. Target cost management emphasizes the management of things, not the remedy of problems.
X. Several related problems of cost accounting
1, it must be clear that cost accounting is only a means, and it is its purpose to control things and predict things in advance by using some data it provides.
2. It must be clear that cost accounting is not only a matter for financial departments and financial personnel, but also a matter for all departments and employees.
3, must improve the professional quality of financial personnel, cost accounting personnel are not only very professional in cost research, but also to master the construction technology, project budget and other related knowledge.
4, must improve the status of financial personnel, participate in cost decision-making, so that all economic activities of enterprises in accordance with the predetermined track.