Often referred to as cost accounting, generally refers to the accounting of product costs of industrial enterprises.
Construction enterprise accounting project cost accounting, is more special cost accounting, generally under the following cost accounting subjects.
1, engineering construction-contract costing, accounting for the cost of engineering contracts
Under the contract cost, the following detailed accounts
(1) labor costs (project/departmental accounting)
(2) material costs (project/departmental accounting)
(3) machinery use costs (project/departmental accounting)
(4) other Direct Costs (Project/Departmental Accounting)
(5) Subcontracting Costs (Project/Departmental Accounting)
(6) Indirect Costs
The following subheads are set up under Indirect Costs
Managerial Staff Salaries (Project/Departmental Accounting)
Employee Welfare Expenses (Project/Departmental Accounting)
Fixed Assets Utilization Fees (Project/Departmental Accounting)
Fixed Assets Utilization Fees (Project/Departmental Accounting) departmental accounting)
Amortization of low value consumables (project/departmental accounting)
Office expenses (project/departmental accounting)
Travel expenses (project/departmental accounting)
Property insurance (project/departmental accounting)
Engineering warranty (project/departmental accounting)
Sewerage charges (project/departmental accounting)
Labor Protection Fee (Project/Departmental Accounting)
Inspection and Test Fee (Project/Departmental Accounting)
Outside Management Fee (Project/Departmental Accounting)
Materials Collation and Incidental Freight Fee (Project/Departmental Accounting)
Materials and Supplies Inventory Losses and Destruction (Project/Departmental Accounting)
Heating Fee (Project/Departmental Accounting)
Other expenses (project/departmental accounting)
2, engineering and construction - gross profit, accounting for the gross profit of the project
The specific setup according to the needs of the enterprise to choose, it is not necessarily necessary to set up these accounting entries. In particular, overhead costs, some do not need can not be set. sWo}Xq#
(ii) mechanical operations This account is mainly for construction companies have a separate equipment management department to provide equipment for the projects incurred costs and internal settlement of the accounting for the work. Equivalent to the manufacturing industry to be "auxiliary production costs" account. Conditional units, the company's equipment can be set up for the single machine accounting, accurate accounting for each large or major equipment for each shift of the cost of consumption.
In general, the following line items should be set up:
Salaries and Surcharges (Department/Equipment Accounting)
Fuel and Power (Department/Equipment Accounting)
Depreciation (Department/Equipment Accounting)
Accessories and Repairs (Department/Equipment Accounting)
Overheads (Department/Equipment Accounting)