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实际工作中,我们发现财政部印发的《国营施工企业成本核算办法》存在着一些问题:(1)《办法》中的成本核算范围、项目设置和计算口径有的与建设部、建设银行印发的《关于改进建筑安装工程费用项目划分的若干规定》不一致,如《规定》将原属施工管理费的生产用工具用具、检验试验费及属于生产工人开支范围的费用等,分别划归其他直接费或定额人
In actual work, we found that there are some problems in the “Measures for Cost Accounting of State-owned Construction Enterprises” issued by the Ministry of Finance: (1) The scope of cost accounting, project setting and calculation of some of the measures in the Measures are in line with those issued by the Ministry of Construction and China Construction Bank Some provisions on improving the division of construction and installation cost items are inconsistent. For example, the Provisions stipulate that production tools and appliances, inspection and test expenses, and expenses belonging to the scope of expenditure of production workers, which are originally construction management fees, are separately classified as other direct costs Or quota people