公路施工项目的成本核算（Cost accounting of highway construction project）.docVIP

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公路施工项目的成本核算（Cost accounting of highway construction project）.doc

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公路施工项目的成本核算（Cost accounting of highway construction project）

公路施工项目的成本核算（Cost accounting of highway construction project） I. determine the principles of cost accounting: 1. The project department will calculate the cost in accordance with the manufacturing cost method. Have a direct relationship with the production and management in the process of production and management of labor cost, material cost, mechanical cost and other direct expenses and expenses cost of manufacturing engineering insights, by the project manager for the Department of accounting, has no direct relationship with the production and operation of the management fees, finance charges, the cost of sales as period expense the company accounting, and directly included in the current profits and losses. 2, according to the principle of objectivity, truthfully reflect the reporting period the finished project, the finished products completed operations, finished procurement of labor and materials of actual consumption and the actual price calculation, engineering, products, operations, labor and material costs. Not an estimated cost, planned cost, instead of actual cost. 3, follow the principle of consistency, cost accounting in the material valuation, the material cost difference distribution, fixed assets depreciation, turnover materials, consumables, prepaid for amortization, indirect cost accounting and allocation, the finished project construction, completion and unfinished products and the cost of products the method of calculation, before and after each period should be consistent, not free to change. 4, follow the accrual basis principle and correctly calculate the cost of the reporting period. Any expenses payable by the current period, whether or not the funds have been paid, shall be credited to the current period of cost and shall not be included in the current cost, even if the amount has been paid. 5, according to the matching principle, the actual cost of the reporting period the scope of accounting, project settings and calculation caliber and