How to calculate the venue fee?

I. Determination of Cost Accounting Object The cost accounting object 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. Generally, the cost accounting object should 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 division 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 the project cost subsidiary ledger After the establishment of the cost accounting object, all original records must be filled out according to the determined cost accounting object. In order to reflect the production cost that each cost accounting object should bear, a project cost ledger should be set up according to each cost accounting object, and columns should be set up according to cost items to account for 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 who are directly engaged in the construction of Jian 'an project and the wages of transport workers who transport materials from the on-site warehouse to the construction site, but does not include the material procurement personnel and construction machinery. Three. Cost accounting procedure 1. Audit the expenses incurred to determine the expenses that should be included in the project cost and the amount included in the expenses in each period. 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. Four. Subject setting of cost accounting In order to collect all kinds of expenses according to their purposes, draw a clear line of relevant 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. 1, the problems that should be paid attention to in the application of "engineering construction" should be set up as secondary subjects according to engineering projects or unit projects; Indirect cost items should be collected and distributed through "indirect cost" subjects; The credit of this course records the completed project cost. 2. The subject of "Mechanical Operation" should pay attention to the problems in use. This subject accounts for the mechanical operation carried out by enterprises and their internal independent accounting construction units, mechanical stations and transportation teams using their own construction machinery and transportation equipment; 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. Problems that should be paid attention to in the application of "auxiliary production" This subject accounts for the expenses incurred by the auxiliary production departments of enterprises that are not independently accounted for in producing materials and providing services (such as equipment maintenance, on-site production of spare parts, 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. 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 can't grasp this point. For example, when distributing wages, all wages are included in this subject.