工程成本核算與分析Engineeringcostaccountingandanalysis假設你是振興建筑有限公司的成本會計，即將對公司2022年12月新承接鄉村振興項目進行成本核算，你會怎么開展呢？AssumingyouarethecostaccountantofZhenxingConstructionLimited,andyouareabouttoconductcostaccountingfortheruralrevitalizationprojectnewlyundertakenbythecompanyinDecember2022,howwouldyouproceed?課程任務：CourseTasks:知Knowing集Collecting分Dividing度Measuring算Calculating表Presenting了解工程成本核算的六大程序Understandthesixmajorproceduresofengineeringcostaccounting成本核算對象Objectofcostaccounting道路工程Roadengineering碼頭工程Dock

engineering成本核算項目Costaccountingprojects人工費、材料費、機械使用費、其他直接費、間接費用Laborcosts,materialcosts,machineryusagefees,otherdirectcosts,andindirectcosts確定成本核算對象和成本項目，并設置相關賬簿（開工前）Haveaclearunderstandingoftheobjectsanditemsforcostaccounting,andsetuprelevantaccountingbooks(beforestartingtheproject)2011年12月，振興建筑有限公司受縣政府委托承擔某鄉村振興項目，涵蓋道路工程（200公里，合同收入930萬）和碼頭工程（980.78㎡，合同收入1100萬）兩項施工任務。InDecember2011,ZhenxingConstructionCo.,Ltd.wasentrustedbythecountygovernmenttoundertakearuralrevitalizationproject,whichincludestwoconstructiontasks:roadengineering(200kilometers,contractrevenue9.3millionyuan)andwharfengineering(980.78squaremeters,contractrevenue11millionyuan).第一步：知Step1:Knowing應收賬款、合同資產、預付賬款、應收票據、Accountsreceivable,contractassets,prepayment,accountsreceivablenotes,固定資產、累計折舊Fixedassets,accumulateddepreciation長期待攤費用.......Long-termdeferredexpenses...庫存現金、銀行存款、其他貨幣資金Cashonhand,bankdeposits,othermonetaryfunds在途物資、原材料、周轉材料Materialsintransit,rawmaterials,revolvingmaterials其他應收款Otherreceivables短期借款、長期借款Short-termloans,long-termloans應付利息......Handlinginterest...應付賬款、預收賬款、應付票據、其他Accountspayable,prepaidaccounts,notespayable,others應付款、合同負債Accountspayable,contractliabilities應付職工薪酬Employeesalarypayable應交稅費Taxespayable資本公積盈余公積CapitalreserveSurplusreserve本年利潤Profitforthisyear利潤分配Profitdistribution實收資本Paid-upcapital所有者權益Owner'sequity建筑業

會計科目

ConstructionIndustryAccountingSubjects稅金及附加Taxationandsurcharges主營業務收入/成本Mainoperatingrevenue/costs其他業務收入/成本Otheroperatingrevenue/costs管理費用、財務費用Managementexpenses,financialexpenses營業外收入Non-operatingincomes營業外支出Non-operatingexpenses所得稅費用Incometaxexpenses資產類Assetcategory負債類Liabilitycategory成本類Costcategory合同履約成本Contractperformancecosts輔助生產成本Auxiliaryproductioncost機械作業Mechanicaloperation合同結算Contractsettlement利潤表IncomeStatement資產負債表BalanceSheet損益類Profitandlossstatement——“合同履約成本”-"Contractperformancecosts"借+Debit+合同履約成本-Contractperformancecosts-貸

Credit施工單位為履行工程項目施工發生的各項費用總（各項直接費、分配的間接費）Thetotalexpensesincurredbytheconstructionunitincarryingouttheconstructionproject(directcosts,allocatedindirectcosts)工程自開工至本期止累計發生的尚未結轉的施工費用Theaccumulatedconstructioncostsincurredfromthestartoftheprojecttotheendofthisperiodthathavenotyetbeentransferred月末結轉進入“主營業務成本”Transferto"thecostofthemainbusiness"attheendofthemonth合同履約成本Contractperformancecosts合同履約成本Contractperformancecosts——間接費用-

Indirectexpenses工程成本核算的賬戶Accountsforengineeringcostaccounting——xx工程——人工費--xxproject--laborcost——材料費-

Materialcost——機械使用費-Machineryusagefee——其他直接費用-

Otherdirectcosts——間接費用-

Indirectexpenses第一步：知Step1:Knowing確定成本核算對象和成本項目，并設置相關賬簿（開工前）Haveaclearunderstandingoftheobjectsanditemsforcostaccounting,andsetuprelevantaccountingbooks(beforestartingtheproject)2011年12月，振興建筑有限公司受縣政府委托承擔某鄉村振興項目，涵蓋道路工程（200公里，合同收入930萬）和碼頭工程（980.78㎡，合同收入1100萬）兩項施工任務。InDecember2011,ZhenxingConstructionCo.,Ltd.wasentrustedbythecountygovernmenttoundertakearuralrevitalizationproject,whichincludestwoconstructiontasks:roadengineering(200kilometers,contractrevenue9.3millionyuan)andwharfengineering(980.78squaremeters,contractrevenue11millionyuan).合同履約成本Contractperformancecosts——道路工程--RoadEngineering合同履約成本Contractperformancecosts——碼頭工程--WharfEngineering合同履約成本Contractperformancecosts——間接費用--Indirectexpenses——材料費--Materialcost——機械使用費--Machineryusagefee——其他直接費用--Otherdirectcosts——間接費用--Indirectexpenses——人工費--Laborcost——材料費--Materialcost——機械使用費--Machineryusagefee——其他直接費用--Otherdirectcosts——間接費用--Indirectexpenses——人工費--Laborcost（1）本月道路工程領用材料200000元，碼頭工程領用300000元，工區管理領用10000元。(1)Inthismonth,thematerialsforroadengineeringamountto200,000yuan,while300,000yuanhasbeenallocatedforwharfengineeringand10,000yuanforsitemanagement.借:Debit:合同履約成本Contractperformancecosts——碼頭工程——材料費300000--Wharfengineering--Materialcost300000——間接費用10000--Indirectexpenses10000——道路工程——材料費200000--Roadengineering--Materialcost200000貸:Credit:原材料Rawmaterials510000（2）本月發生工資費用：道路工程500

000元，碼頭工程700

000元，工區管理30

000元。(2)Thepayrollexpensesforthismonth:Roadengineering500,000yuan,Dockengineering700,000yuan,Sitemanagement30,000yuan.借：Debit:合同履約成本Contractperformancecosts——碼頭工程——材料費700000--Wharfengineering--Materialcost700000——間接費用3000--Indirectexpenses3000——道路工程——材料費500000--Roadengineering--Materialcost500000貸：Credit:應付職工薪酬Employeesalarypayable1230000——工資--Salary收集確定工程的實物量，歸集各項成本費用（月中）Collectanddeterminethephysicalquantitiesoftheproject,andconsolidateallcostexpenses(mid-month)第二步：集Step2:Collecting（3）以銀行存款支付道路工程租入機械費30

000元。(3)Paymentforroadconstructionmachinerycostsof30,000yuanismadeviabankdeposit.借:Debit:合同履約成本Contractperformancecosts——道路工程——機械費30000--Roadengineering--Machinerycost30000貸:Credit:銀行存款Bankdeposit30000（4）開出支票以3000元支付工區辦公用品購置費。(4)Issueacheckfor3,000yuantopayforthepurchaseofofficesuppliesfortheworkarea.借:Debit:合同履約成本Contractperformancecosts——間接費用30000--Indirectexpenses30000貸:Credit:銀行存款Bankdeposit30000收集確定工程的實物量，歸集各項成本費用（月中）Collectanddeterminethephysicalquantitiesoftheproject,andconsolidateallcostexpenses(mid-month)第二步：集Step2:Collecting合同履約成本Contractperformancecosts明細科目：道路工程Detailedcategory:Roadengineering單位：元Unit:yuan2020憑證號Vouchernumber摘要Abstract借方Debit貸方Credit借/貸Debit/Credit余額Balance月Month日Day

人工費Laborcost材料費Materialcost機械使用費Machineryusagefee其它直接費Otherdirectcost間接費Indirectcost合計Total

61

領用材料Materialrequisition200000200000

15

計提工資Accrualofwages

500000

500000

26

租入機械Rentingmachinery

30000

30000

合同履約成本Contractperformancecosts明細科目：碼頭工程Detailedcategory:Wharfengineering單位：元Unit:yuan2020憑證號Vouchernumber摘要Abstract借方Debit貸方Credit借/貸Debit/Credit余額Balance月Month日Day

人工費Laborcost材料費Materialcost機械使用費Machineryusagefee其它直接費Otherdirectcost間接費Indirectcost合計Total

61

領用材料Materialrequisition300000200000

15

計提工資Accrualofwages

700000

500000

收集確定工程的實物量，歸集各項成本費用（月中）Collectanddeterminethephysicalquantitiesoftheproject,andconsolidateallcostexpenses(mid-month)第二步：集Step2:Collecting合同履約成本Contractperformancecosts明細科目：間接費用Detailedcategory:Indirectcosts單位：元Unit:yuan2020憑證號Vouchernumber摘要Abstract借方Debit貸方Credit借/貸Debit/Credit余額Balance月Month日Day

職工薪酬Employeewages辦公費（含水電費、辦公用品等）Officeexpenses(includingwaterandelectricitybills,officesupplies,etc.)差旅費Travelexpenses折舊修理Depreciationandrepairs物料費Materialcost其他Others

61

領用材料Materialrequisition2000001000010000

15

計提工資Accrualofwages

30000

30000

26

領用辦公用品Officesuppliesrequisition

3000

3000

30

結轉間接費用Transferindirectcosts

43000

平Squaremeter

分配各項費用（月末）Allocatevariousexpenses(attheendofmonth)分配輔助生產費用Allocatetheauxiliaryproductioncosts分配機械作業費Allocatethemachineryoperatingcosts分配施工間接費用Allocatetheconstructionindirectcosts合同履約成本Contractperformancecosts——道路工程——人工費--Roadengineering--Laborcost——材料費--Materialcost——機械使用費--Machineryusagefee——其他直接費用--Otherdirectcosts——間接費用--Indirectexpenses合同履約成本Contractperformancecosts——碼頭工程——人工費--Wharfengineering--Laborcost——材料費--Materialcost——機械使用費--Machineryusagefee——其他直接費用--Otherdirectcosts——間接費用--Indirectexpenses合同履約成本Contractperformancecosts——間接費用--Indirectexpenses第三步：分Step3:Allocation工程項目Engineeringproject分配標準（工時）Allocationstandard(workhours)分配率Allocationrate分配金額（元）Allocatedamount(yuan)道路工程Roadengineering200900180000碼頭工程Wharfengineering300270000合計Total500450000【間接費用分配表】[IndirectCostAllocationTable]心中有數——累計間接費Haveaclearideainmind--accumulatedindirectcosts本月需分配間接費用=10000+30000+5000=450000元Theindirectcoststobeallocatedthismonth=10,000+30,000+5,000=450,000yuan分配率=450000/500=900元/小時Allocationrate=450000/500=900yuanperhour手中有度——計算分配率Measureinhand--calculatetheallocationrate道路工程分配金額=900*200=180000元Allocatedamountforroadengineering=900*200=180,000yuan碼頭工程分配金額=900*300=270000元Allocatedamountforwharfengineering=900*300=270,000yuan行之有方——結轉間接費用Effectiveapproach--carryforwardindirectcosts借：合同履約成本——道路工程180000Debit:Contractperformancecost--Roadengineering180000

——碼頭工程270000

--Wharfengineering270000貸：合同履約成本——間接費用450000Credit:Contractperformancecost--Indirectcost450000（1）本月道路工程領用材料200000元，碼頭工程領用300000元，工區管理領用1000元。(1)Inthismonth,thematerialsforroadengineeringamountto200,000yuan,while300,000yuanhasbeenallocatedforwharfengineering,1000yuanforsitemanagement.借：合同履約成本——道路工程——材料費200000Debit:Contractperformancecost--Roadengineering--Materialcost200000——碼頭工程——材料費300000

--Wharfengineering--Materialcost300000——間接費用10000

--Indirectexpenses10000貸：原材料510000Credit:Rawmaterials510000（2）本月發生工資費用：道路工程500000元，碼頭工程700000元，工區管理30000元。(2)Thepayrollexpensesforthismonth:Roadengineering500,000yuan,Dockengineering700,000yuan,Sitemanagement30,000yuan.借：合同履約成本——道路工程——人工費500000Debit:Contractperformancecost--Roadengineering--Laborcost500000——碼頭工程——人工費700000--Wharfengineering--Laborcost700000——間接費用30000--Indirectexpenses30000貸：應付職工薪酬——工資1230000Credit:Employeesalarypayable--Salary1230000（3）以銀行存款支付道路工程租入機械費30000元。(3)Paymentforroadconstructionmachinerycostsof30,000yuanismadeviabankdeposit.借：合同履約成本——道路工程——機械費30000Debit:Contractperformancecost--Roadengineering--Machinerycost30000貸：銀行存款30000Credit:Bankdeposit30000（4）開出支票以5000元支付工區辦公用品購置費。(4)Issueacheckfor5,000yuantopayforthepurchaseofofficesuppliesfortheworkarea.借：合同履約成本——間接費用3000Debit:Contractperformancecost--Indirectexpenses3000貸：銀行存款3000Credit:Bankdeposit3000

第三步：分Step3:Allocation分配各項費用（月末）Allocatevariousexpenses(attheendofmonth)第一步：Step1:第二步：Step2:第三步：Step3:道路工程總造價為930萬（不考慮增值稅），根據合同約定條款，在項目達到10%時，甲方支付第一筆款項400萬。假設本月進度剛好達到10%，月末開出工程價款結算單與甲方進行價款結算。Thetotalroadprojectcostis9.3millionyuan(excludingvalue-addedtax).Accordingtothetermsagreeduponinthecontract,whentheprojectreaches10%,PartyAmakesthefirstpaymentof4millionyuan.Assumingthattheprogressforthismonthreachesexactly10%,bytheendofthemonth,wewillbeabletoissueasettlementinvoicetoPartyAforthesettlementofthepayment.定期根據進度辦理結算Settleaccountsregularlyaccordingtotheprogressoftheproject第四步：度Step4:Measuring（1）辦理結算(1)Processingsettlement借:Debit:合同資產Contractassets—道路工程4000000--Roadengineering4000000貸:Credit:合同結算Contractsettlement4000000借:Debit:銀行存款Bankdeposit—道路工程4000000--Roadengineering4000000貸:Credit:合同資產Contractassets4000000（2）收到結算款項(2)Rece