What subjects are included in the expenses incurred in the landscape planning industry?

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 correctly calculate the project cost, subjects such as engineering construction, mechanical operation, auxiliary production, indirect expenses, prepaid expenses and accrued expenses should be set up. 2. 1 "engineering construction" subject, in which the "engineering construction" subject should be set as a second-level subject, including material costs, labor costs, machinery costs and other direct costs: the credit of this subject records the completed engineering costs. Material costs should be set according to the items used, such as earthwork, seedling costs, water charges, etc. 2.2 Application of "Mechanical Operation" in the subject of "Mechanical Operation" It should be noted that this subject is 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 mechanical operation; 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". When using the subject of "auxiliary production", we should pay attention to the expenses incurred by the auxiliary production department of the enterprise for producing materials and providing services (such as equipment maintenance, on-site production of components, cleaning of fixed assets, supply of wind, water and electricity, etc.). ) used in engineering construction, product production, mechanical operation and special projects. Credit record of this account: expenses or costs allocated to such subjects as "engineering construction", "mechanical operation" and "other business expenses". 2.4 "Indirect expenses" Use the "indirect expenses" subject. It should be noted that this subject is the on-site expenses incurred by accounting 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. 3 Cost accounting and allocation project cost accounting will summarize the expenses incurred in the construction of landscaping projects through the subject of "project construction" according to relevant information, and then directly or allocate them to relevant cost accounting objects to calculate the actual costs of each project. 3. 1 Labor Cost Accounting Labor cost refers to salary, salary allowance, bonus, labor protection fee, etc. Greening workers who are directly engaged in the construction of landscaping projects during the construction process, and greening workers who directly manufacture components, transportation materials and ingredients for the project at the construction site. The specific composition of labor costs should be consistent with the caliber of labor costs in the budget quota of greening projects in various regions. Contents include: (1) Basic salary refers to the basic salary paid to production workers. (2) Wage subsidies refer to winter coal subsidies, housing subsidies and mobile construction subsidies issued according to the prescribed standards. (3) The auxiliary wages of production workers refer to the wages of production workers on non-working days other than the effective construction day, including the wages of employees during their study and training, wages during job transfer, visiting relatives and vacations, wages for work stoppage due to climate influence, wages for holidays within six months, and wages for weddings, funerals and maternity leave. (4) The employee welfare fund refers to the employee welfare fund accrued according to the prescribed standards. (5) Labor protection expenses of production workers refer to the purchase and repair expenses of labor protection articles, apprentices' clothing subsidies, heatstroke prevention and cooling expenses, and health care expenses for construction in an environment harmful to health. The Labor & Wage Department provides the "Unit Project Employment Summary Table" to the Finance Department every month, 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. 3.2 Material cost accounting can generally be determined according to the items included in the direct cost in the budget and final accounts of greening project construction. The materials of construction enterprises are not only mainly used for engineering construction, but also for non-productive consumption such as temporary facilities and welfare facilities. Therefore, in accounting, the boundary between project consumption and other consumption should be divided according to the purpose of the issued materials. Only materials directly used in engineering can be included in the cost accounting object. Materials consumed in organizing and managing engineering construction and materials consumed by various construction machinery should be collected through the subjects of "indirect expenses" and "mechanical operation" respectively, and then distributed to the corresponding cost items. Materials that should be included in the project cost shall be debited to the subject of "project construction" and credited to the subjects of "inventory materials" and "turnover materials-amortization of turnover materials". 3.2. 1 Content of material fee (1) Original price (or supply price) of materials 2. Handling fee of sales department 3. Packing fee 4. Handling fee, transportation fee and loss on the way when materials are transported from the source to the on-site warehouse or designated stacking place 5. Purchasing storage fee (3.2.2 Collection and distribution method of material fee) To distinguish materials, it should be The accounting department can directly summarize the items of "material cost". (2) Although the quantity can be counted when picking, if it belongs to centralized batching or unified blanking, "centralized batching" should be indicated on the picking list. At the end of the month, the Material Department will prepare the "Calculation Table of Centralized Ingredients Consumption" according to the ingredients and the material consumption quota, and distribute it to all beneficiaries. (3) The quantity is difficult to count and the 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 compile a "calculation table of a lot of material consumption" to distribute and count the materials to each beneficiary. (4) Turnover materials and low-value consumables should prepare corresponding amortization calculation tables according to the actual number of recipients and the specified amortization method, so as to determine the amortization expense amount of each cost accounting object. 3.3 Accounting of machinery usage fee Construction machinery usage fee refers to the number of construction machinery shifts required to complete the garden project specified in the quota, and the expenses incurred by construction machinery calculated according to the corresponding machinery shift fee quota. Mechanical expenses generally include the first kind of expenses: mechanical depreciation expenses, major repairs, maintenance expenses, lubricating materials and wiping materials, installation, disassembly and auxiliary facilities, mechanical import and export expenses, etc. The second kind of expenses: the labor cost, power cost and fuel cost of the workers on board; As well as road maintenance fees, license plate taxes and insurance premiums. The allocation method is as follows: 3.3. 1 machine-shift allocation method, that is, allocation is made according to the number of machine-shifts of construction machinery used by each cost accounting object. Suitable for single machine accounting. 3.3.2 The budget allocation method is based on the proportion of actual machinery operating expenses and machinery use fees specified in the budget quota. 3.3.3 The workload distribution method is based on the workload completed by various machines. For example, the cost of a car is calculated in tons of kilometers. 3.4 Accounting of other direct expenses Other direct expenses refer to other expenses except direct expenses incurred in the construction process. Generally, beneficiaries can be distinguished and directly included in the cost when they occur. The contents include: (1) construction increase fee in winter and rainy season; (2) The construction cost increases at night; (3) the second handling fee; (4) The use fee of production tools and appliances refers to the purchase, amortization and maintenance fees of production tools and inspection and experimental appliances that are not fixed assets required for construction and production, as well as subsidies paid to employees for their own use. (5) Test and inspection fees refer to the expenses incurred by general appraisal and inspection of building materials, building components and fittings and building devices, including the expenses of materials and chemicals consumed by self-built laboratories for experiments, as well as the expenses of technological innovation and research and trial production. (6) Engineering positioning survey, project handover, site cleaning and other expenses. 3.5 Accounting of Indirect Expenses Indirect expenses refer to the expenses incurred by landscaping construction enterprises for organizing construction, management and indirectly serving the production of landscape engineering. 3.5. 1 Construction management fee The construction management fee refers to all the management fees required by the construction enterprise for organizing and managing the construction of garden projects, as well as the sum of the expenditures of manpower, material resources and funds for serving the employees of the enterprise. 3.5.2 Other indirect expenses Other indirect expenses refer to other expenses other than those included in the construction management fee, generally including: (1) Temporary facilities expenses refer to the expenses of temporary buildings, structures and other temporary facilities necessary for the construction of garden projects by construction enterprises; (2) Labor insurance fund refers to the expenses paid by retired workers and sick pay for more than 6 months in accordance with the above labor insurance regulations in addition to the expenses paid by the welfare fund of state-owned construction enterprises. 3.5.3 Indirect expenses are similar in nature to the manufacturing expenses of industrial enterprises. The indirect expenses incurred shall be accounted for in the detailed account of "Construction-Indirect Expenses". At the end of the period, the indirect expenses that have been collected will be allocated according to the proportion of direct expenses and the proportion of budgeted indirect expenses. The selected allocation standard should be consistent with the charging standard when preparing the project budget, that is, in the project cost budget, if the charging of indirect costs is determined according to the proportion of direct costs, indirect costs should be allocated on the basis of direct costs. If indirect costs are determined according to the proportion of labor costs in the project cost budget, indirect costs should be allocated according to labor costs.