Construction machinery economic accounting, how to account for specific?

The market competition in the construction industry is becoming more and more intense, and cost accounting and control has become the focus of attention of various construction enterprises, of which the cost of machinery is one of the key points of accounting. Guizhou Bridge Engineering Corporation Pavement Engineering Department from July 2005 to implement single machine accounting management, after two years of trial, exploration and improvement, from the initial development of single machine accounting to single machine accounting and construction project costing management and financial management, initially formed a set of construction machinery economic accounting management methods. The Department of the construction project on the implementation of independent accounting management system, own equipment on the project department to charge depreciation and overhaul costs, the daily use of equipment and repair costs borne by the corresponding project department, the following discussion in this management mode of construction machinery economic accounting management.　　1 construction project department equipment costs classification According to the Ministry of Finance on September 25, 2003 promulgated the "construction enterprise accounting methods", the cost of equipment costs in the construction project department is divided into three major types of cost: 1) machinery use fees, including construction machinery and engineering vehicles; 2) measurement and testing equipment costs, including measuring instruments and test equipment, these costs are generally included in the construction cost of the other direct expenses ; 3) office equipment and administrative vehicle costs, generally included in the project site funds. Among them, the machinery use fee is one of the three major direct costs of the project, accounting for a large proportion of construction costs, the other two types of costs accounted for a relatively small proportion, so the machinery use fee as the focus of the accounting management.　　2 mechanical accounting statistics of basic data In the statistics of equipment accounting, the first equipment number identification, with a unified form complete, true and accurate collection of equipment use, maintenance and repair of the original data and records, specifically including the equipment operation data, use of cost and production value data three major parts.　　2.1 Equipment operation data The basic data reflecting the operation of the equipment include operation hours, maintenance hours, working days, work shifts, idle days, fault days, energy consumption, production, vehicle mileage, etc. Some of the parameters are described as follows: work shifts. Some of the parameters are described as follows: Work shifts: the number of operating hours divided by 8. Idle days: the number of days that the equipment is in perfect condition and not in use without the need to be put into use, including the routine maintenance of the equipment when it is idle is recorded as the number of idle days.　　Failure days: equipment operation repair time is greater than 2h but less than 4h is recorded as failure days 0.5d, more than 4h is recorded as failure days 1d; equipment needs to be used but because of the funds, spare parts, technology, personnel and other reasons can not be put into service and can not be put into use is recorded as failure days.　　Energy consumption: according to the equipment, gasoline, diesel, heavy oil and electricity consumption. Production volume: general statistics have a clear production volume of equipment production, such as asphalt concrete mixing equipment, cement concrete mixing plant, asphalt drum equipment.　　2.2 The use of equipment costs The use of equipment costs are divided into five types according to the characteristics of the process of occurrence: 1) the costs within the enterprise according to the management, such as depreciation, overhaul costs. 2) the costs paid by the settlement of the contract, such as equipment leasing fees. 3) the costs of materials through the management of the person out of the warehouse, such as fittings, hardware, tools, lubricating oils, work oils, bulk purchasing of internal refueling of fuel, which costs can be Material management out of stock when divided into specific equipment. 4) No need to go through the person out of stock management of the cost, such as sent outside the maintenance fee, dismantling and assembly costs, transportation costs, external fuel station refueling costs, road and bridge and storage costs, these costs must be reimbursed in the accounts of the person to be divided into specific equipment. 5) Equipment labor costs: approved by the Labor and Welfare issued to the equipment operators' salaries.　　2.3 Production value data of the equipment General owned equipment can be calculated according to the rental market price and the use of the equipment for reference production value, as a parameter of the economic analysis of the single machine accounting. Specialized construction of the unit further statistics corresponding to the production and output value of the division or sub-projects, as a parameter for unit accounting.