论文部分内容阅读
施工队实行利润承包,如何进行会计核算?我公司进行了一些探索,现简述如下: 1.核算单位。在施工队原有队长、工长的基础上设核算员、材料员、进行利润承包核算。 2.核算任务。施工队的会计核算任务应包括提高工效、提高工程质量、缩短工期、降低消耗、取得最大经济效益、交纳税金、完成承包利润、提高工人分配水平及工程成本资料的汇集上报等。 3.核算内容。工程的施工过程既是建筑产品的生产过程也是物化劳动和活劳动的耗费过程。所以工程施工的材料费、人工费、机械使用费、其他直接费、施工队管理费是施工队会计核算的主要内容。既是对工程施工的直接成本核算,也是对工程施工供应过程、生产过程及工人新创造价值的初次
The construction team implements profit contracting and how to conduct accounting. Our company has conducted some explorations and is briefly described as follows: 1. Accounting unit. Based on the original captain and foreman of the construction team, the auditor and materials officer shall be responsible for accounting for profits. 2. Accounting tasks. The accounting tasks of the construction team should include the improvement of ergonomics, improvement of project quality, shortening of construction period, reduction of consumption, maximum economic efficiency, tax payment, completion of contracted profits, increase of workers’ distribution level, and collection and reporting of project cost data. 3. Accounting content. The construction process of the project is not only the production process of building products but also the process of materialized labor and living labor. Therefore, the material costs, labor costs, mechanical usage fees, other direct fees, and construction team management fees for construction work are the main contents of the construction team’s accounting. It is not only the direct cost accounting for the construction of the project, but also the first time for the construction process, the production process and the new value creation of the workers.