CN113610486A - Project cost accounting method - Google Patents
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Abstract
The invention provides a project cost accounting method, which comprises the following steps: the method comprises the steps of developing an accounting tool, enumerating elements required by project cost accounting according to a project construction cost accounting process to form a demand model, and developing the project cost accounting tool by combining the demand model to design a cost accounting demand model structure and a database; testing an accounting tool, namely testing and trial running the cost accounting tool of the developed project in the step 1 according to the engineering project, and verifying whether the structural design of the system and the design of the database meet the requirements of the demand model or not through testing; and (4) running an accounting tool: and after the test and debugging of the accounting tool are finished, performing formal operation of the accounting tool, wherein the formal operation of the accounting tool comprises organization and user management, tool menu and role management, flow definition and workflow setting, basic information input and cost accounting. The invention improves the accuracy and timeliness of project cost accounting, saves manpower, reduces workload and is beneficial to realizing the standardization and standardization of project operation accounting.
Description
Technical Field
The invention belongs to the technical field of project operation accounting in the field of engineering construction, and particularly relates to a project cost accounting method.
Background
Under the conditions of micro profit of construction enterprises and high industrial competition, how to promote the transformation and upgrade of the enterprises and keep the continuous development situation is a problem that every enterprise faces and needs to attach importance in market competition. In future competition, enterprises can resist risks and respond to impacts, and the economic benefit of the enterprises can be directly determined. The economic benefits of enterprises depend on the increase of income, cost reduction and the like, and engineering construction enterprises all strive to solve the problems of operation modes, development speed, quality and the like in recent years. The engineering project is used as a cost center and a benefit center of a building enterprise, and the cost control level of the project determines the profit capacity of the enterprise. How to improve project cost (operation) accounting level and provide support for project operation decision by an accounting conclusion is urgently needed to be solved. Project cost accounting is used as an important link of project cost control, most of traditional accounting modes adopt spreadsheet offline accounting, and the problems of large accounting workload, poor accounting standardization, poor accounting result authenticity, poor accounting traceability, long manpower occupation time and the like exist. Therefore, the development of a project cost accounting tool becomes an urgent need for innovative operation management of construction enterprises.
Disclosure of Invention
The invention provides a project cost accounting method, which solves a series of problems of non-uniform accounting standards, unreal accounting results, weak accounting data traceability, much personnel investment, large workload and the like caused by existing offline accounting.
The technical scheme of the invention is as follows: a project cost accounting method, comprising the steps of:
step 1, developing an accounting tool, enumerating elements required by project cost accounting according to a project construction cost accounting process to form a demand model, and performing cost accounting demand model structure design and database design by combining the demand model to develop the project cost accounting tool;
the cost accounting tool comprises a basic information module and a cost accounting module, wherein the basic information module comprises project data and basic codes, and the project data comprises project information, a project amount list, project amount list change management, a cooperation team standing book, project material budget price and project equipment standing book; the basic codes comprise material codes, mixed material or single material codes, turnover material codes, equipment codes, subpackage codes, indirect fee codes, other engineering fee codes and total expected income cost codes; the cost accounting module comprises project analysis reporting and financial audit reporting, wherein the project analysis reporting comprises project inventory, project change, claim, reward fine, material adjustment, labor settlement, material analysis, equipment analysis, turnover material, indirect fee, other project fee, inspection test depreciation and expected income/cost summarization;
step 2, testing an accounting tool, carrying out the test and trial operation of the project cost accounting tool developed in the step 1 depending on engineering projects, and verifying whether the structural design of the system and the design of a database meet the requirements of a demand model through the test;
and 3, operating an accounting tool: and after the test and debugging of the accounting tool are finished, performing formal operation of the accounting tool, wherein the formal operation of the accounting tool comprises organization and user management, tool menu and role management, flow definition and workflow setting, basic information input and cost accounting.
Preferably, the material analysis comprises a material auxiliary calculation analysis submodule, a material ratio analysis submodule, a material quantity summary table analysis submodule, a material section ultra-analysis submodule and a later-stage material prediction cost analysis submodule.
Preferably, the device analysis includes an owned device analysis sub-module and a non-owned device analysis sub-module.
Preferably, the turnover material comprises an own turnover material sub-module and a lease turnover material sub-module.
Preferably, the organization and user management is to create an accounting project, open an account of each project manager and perform authorized association between the created project and the project manager according to the enterprise management and control practice.
Preferably, the tool menu and role management is to grant different roles to different personnel according to the division of labor of each engineering project personnel, and ensure that each personnel can perform project cost accounting work under a set authority.
Preferably, the process definition and the workflow setting are performed by combining enterprise management characteristics to perform the auditing process and the workflow, so that the project cost accounting is strictly performed under the set process and program.
Preferably, the basic information input comprises project data import and basic encoding;
the project data import includes:
A. compiling a main contract list and a labor subcontracting list of the project according to a set rule, introducing the main contract list and the labor subcontracting list into an accounting tool at one time, and providing a coding and data basis for subsequent accounting work after auditing;
B. when the project management and management process is changed and visa is signed, the main list is changed and adjusted in a project amount list changing mode and is used as a data source for adjusting the list structure and generating a change ledger;
C. establishing a labor service subcontractor ledger of a project, wherein after the ledger is established, the ledger mainly has the function of referring subcontractor information when a labor service settlement plate in a cost accounting module carries out subcontractor project quantity splitting and pre-matching to each subcontractor;
D. the budget unit prices of various materials of the project are input, wherein the budget unit prices are post-mark budget unit prices and are mainly input at one time, and the material analysis in the cost accounting module comprises material section over-analysis and related material budget unit prices are automatically quoted in later-period material cost prediction, so that the problem of multiple input is solved;
E. creating an equipment account of the project, wherein the equipment account is automatically mapped to an equipment analysis plate in the cost accounting module;
basic coding is according to agreeable management and control mode, combines the computerization, and the all kinds of unified basic coding of establishment mainly play once only to build unified standardized coding storehouse, for accounting provides the computerization identifying code, and this part of coding has the enterprise to unify and maintains, and engineering project application includes:
a. establishing an accounting material code, and combing the accounting material code according to the enterprise business structure and the accounting, wherein the code is automatically mapped to a set of tables of material total amount calculation, material section super analysis, later-stage residual material total amount and the like of a material analysis plate;
b. establishing mixed materials and single material codes, building conventional mixed materials and single material codes according to enterprise business types, matching accounting material codes to corresponding mixed materials or single materials, using the partial data to calculate mixed materials and single materials of each main contract list in a material analysis plate in a cost accounting module, and playing a key supporting role in calculating the total amount of various accounting materials later;
c. establishing turnover material codes, combing common turnover material accounting codes in combination with an enterprise management and control mode, wherein the codes are used for selecting and quoting in the turnover material analysis in cost accounting;
d. establishing labor service subpackage codes as basic codes for controlling the total amount of identification subpackages and the like in labor service settlement;
e. establishing an indirect fee code, compiling a corresponding basic code strictly according to financial accounting subjects, and quoting the basic code in indirect fee analysis, wherein an accounting tool is internally provided with a unified calculation rule and the like, so that the workload of manual summary and the like is reduced;
f. and establishing other project fee codes, and referring to the other project fees in the cost accounting.
Preferably, the cost accounting is implemented by adding accounting period times according to engineering project management and control practice, editing the accounting period times under different accounting period times, and auditing and reporting after editing is completed, wherein the auditing and reporting include revenue measurement and cost measurement.
The income measurement and calculation comprises the steps of forming an engineering check list, creating a change ledger of an engineering project, creating claims, creating a reward fine ledger and creating a material adjustment ledger, wherein the engineering check list is used as a main data source for cost accounting of the whole engineering project, the data of the engineering check list is derived from contract list information in a basic information module, a system automatically acquires data of each module after clicking and saving, and clicking and saving are carried out after editing information such as construction drawing increase and decrease, image progress, batch and repeat measurement and the like; creating a change ledger of the engineering project, wherein the change name, the detailed items and the like of the change ledger come from the change of the project amount list in the basic information, and each engineering project maintains various data according to the project change visa condition to form a white function management ledger of the project; establishing claims, and filling and completing a claim standing book by each engineering project in combination with project operation conditions, wherein the claims which are copied and the remaining claims which are not copied in the claim standing book are automatically mapped into a predicted income and cost table; creating a reward fine ledger, filling and completing the reward fine ledger by combining project conditions of all engineering projects, and automatically mapping the measured amount and the residual amount to a predicted income and cost summary table; and establishing a material difference adjustment standing book, reasonably filling the material difference adjustment standing book by combining project material difference adjustment conditions of all engineering projects, and automatically mapping the batch and residual adjustable difference data into a predicted income and cost summary table.
The cost accounting includes labor settlement, material analysis, equipment analysis, material turnover, indirect fees, other engineering fees, depreciation of inspection tests and the like.
The labor settlement is based on the project inventory table formed in the steps, various labor sub-package item divisions are made according to a drawn sub-package mode and a drawn sub-package plan, the labor sub-package item divisions do not leak items and are not repeated, the labor sub-package project quantity is accurately calculated according to the divided labor sub-package items, the labor sub-package project quantity is divided into the labor sub-package units, and finally, the total labor sub-package fee calculation, the accumulated settlement quantity calculation, the remaining amount to be settled and the analysis conclusion of the labor sub-package fee price difference are realized; the material analysis is based on an engineering inventory table, the calculation of various mixed materials or single materials is made according to a sub-package mode, the total consumption of various accounting materials is formed on the basis of reasonably predicting the material loss rate according to the construction proportion and the single material consumption index of various mixed materials, and finally the analysis conclusion of material section over-analysis, later-stage material cost, material quantity difference and material price difference is formed; the equipment analysis is to compile a mechanical equipment requirement plan by combining a project plan, a construction organization mode, a sub-packaging mode, a progress plan and an equipment leasing mode to form settled and residual costs of own equipment and leasing equipment; the indirect fee is calculated and calculated by taking the number of engineering project managers as a reference according to planning, organization setting, personnel configuration, personnel entering and leaving time arrangement, and the wages, social security, travelling fees, benefit fees and the like of the managers to form a generated indirect fee and residual cost table; and the other project fees are coded according to other project fees created by the enterprises, and the occurred and residual fees are calculated.
The invention has the advantages that: the invention gives full play to the characteristic of informatization, translates the original offline complicated accounting work to the online through modularized and integrated management, is beneficial to improving the accuracy of project operation accounting, is beneficial to improving the timeliness of managing and controlling the operation condition of the auditing project by a company, is beneficial to saving the configuration of project operation managers, reducing the workload of the project managers, being beneficial to accurately grasping the operation condition of each project by the company, effectively reducing the frequency of project operation check by the company, leading the company operation managers to invest more time in project basic management work, carrying out business check according to the law and compliance and being beneficial to realizing the standardization and the standardization of the project operation accounting.
Drawings
FIG. 1 is a block diagram of the modules and blocks of a project cost accounting method of the present invention.
Detailed Description
The present invention will now be described more fully hereinafter with reference to the accompanying drawings, in which a person skilled in the art can, without any creative effort, fully implement the present invention.
The invention relates to a project cost accounting method, which comprises the following steps:
step 1, developing an accounting tool, enumerating elements required by project cost accounting according to a project construction cost accounting process to form a demand model, and performing cost accounting demand model structure design and database design by combining the demand model to develop the project cost accounting tool;
the cost accounting tool comprises a basic information module and a cost accounting module, wherein the basic information module comprises project data and basic codes, and the project data comprises project information, a project amount list, project amount list change management, a cooperation team standing book, project material budget price and project equipment standing book; the basic codes comprise material codes, mixed material or single material codes, turnover material codes, equipment codes, subpackage codes, indirect fee codes, other engineering fee codes and total expected income cost codes; the cost accounting module comprises project analysis reporting and financial audit reporting, wherein the project analysis reporting comprises project inventory, project change, claim, reward fine, material adjustment, labor settlement, material analysis, equipment analysis, turnover material, indirect fee, other project fee, inspection test depreciation and expected income/cost summarization, and reference is made to fig. 1;
step 2, testing an accounting tool, carrying out the test and trial operation of the project cost accounting tool developed in the step 1 depending on engineering projects, and verifying whether the structural design of the system and the design of a database meet the requirements of a demand model through the test;
and 3, operating an accounting tool: and after the test and debugging of the accounting tool are finished, performing formal operation of the accounting tool, wherein the formal operation of the accounting tool comprises organization and user management, tool menu and role management, flow definition and workflow setting, basic information input and cost accounting.
Based on the above, the invention solidifies the calculation rule, defines the data source, carries out online modular management on offline accounting data, is beneficial to interaction and multiplexing of data, has simple and clear accounting tool and convenient operation, is beneficial to cost accounting work development on the engineering project level, is beneficial to saving time, is beneficial to quickly forming the summarized data of the operation condition of each engineering project on the enterprise level, and can quickly realize contrastive analysis between different periods of data.
Preferably, the material analysis comprises a material auxiliary calculation analysis submodule, a material ratio analysis submodule, a material quantity summary table analysis submodule, a material section ultra-analysis submodule and a later-stage material prediction cost analysis submodule.
Preferably, the device analysis includes an owned device analysis sub-module and a non-owned device analysis sub-module.
Preferably, the turnover material comprises an own turnover material sub-module and a lease turnover material sub-module.
Preferably, the organization and user management is to create an accounting project, open an account of each project manager and perform authorized association between the created project and the project manager according to the enterprise management and control practice.
Preferably, the tool menu and role management is to grant different roles to different personnel according to the division of labor of each engineering project personnel, and ensure that each personnel can perform project cost accounting work under a set authority.
Preferably, the process definition and the workflow setting are performed by combining enterprise management characteristics to perform the auditing process and the workflow, so that the project cost accounting is strictly performed under the set process and program.
Preferably, the basic information input comprises project data import and basic encoding;
the project data import includes:
A. compiling a main contract list and a labor subcontracting list of the project according to a set rule, introducing the main contract list and the labor subcontracting list into an accounting tool at one time, and providing a coding and data basis for subsequent accounting work after auditing;
B. when the project management and management process is changed and visa is signed, the main list is changed and adjusted in a project amount list changing mode and is used as a data source for adjusting the list structure and generating a change ledger;
C. establishing a labor service subcontractor ledger of a project, wherein after the ledger is established, the ledger mainly has the function of referring subcontractor information when a labor service settlement plate in a cost accounting module carries out subcontractor project quantity splitting and pre-matching to each subcontractor;
D. the budget unit prices of various materials of the project are input, wherein the budget unit prices are post-mark budget unit prices and are mainly input at one time, and the material analysis in the cost accounting module comprises material section over-analysis and related material budget unit prices are automatically quoted in later-period material cost prediction, so that the problem of multiple input is solved;
E. creating an equipment account of the project, wherein the equipment account is automatically mapped to an equipment analysis plate in the cost accounting module;
basic coding is according to agreeable management and control mode, combines the computerization, and the all kinds of unified basic coding of establishment mainly play once only to build unified standardized coding storehouse, for accounting provides the computerization identifying code, and this part of coding has the enterprise to unify and maintains, and engineering project application includes:
a. establishing an accounting material code, and combing the accounting material code according to the enterprise business structure and the accounting, wherein the code is automatically mapped to a set of tables of material total amount calculation, material section super analysis, later-stage residual material total amount and the like of a material analysis plate;
b. establishing mixed materials and single material codes, building conventional mixed materials and single material codes according to enterprise business types, matching accounting material codes to corresponding mixed materials or single materials, using the partial data to calculate mixed materials and single materials of each main contract list in a material analysis plate in a cost accounting module, and playing a key supporting role in calculating the total amount of various accounting materials later;
c. establishing turnover material codes, combing common turnover material accounting codes in combination with an enterprise management and control mode, wherein the codes are used for selecting and quoting in the turnover material analysis in cost accounting;
d. establishing labor service subpackage codes as basic codes for controlling the total amount of identification subpackages and the like in labor service settlement;
e. establishing an indirect fee code, compiling a corresponding basic code strictly according to financial accounting subjects, and quoting the basic code in indirect fee analysis, wherein an accounting tool is internally provided with a unified calculation rule and the like, so that the workload of manual summary and the like is reduced;
f. and establishing other project fee codes, and referring to the other project fees in the cost accounting.
Preferably, the cost accounting is implemented by adding accounting period times according to engineering project management and control practice, editing the accounting period times under different accounting period times, and auditing and reporting after editing is completed, wherein the auditing and reporting include revenue measurement and cost measurement.
The income measurement and calculation comprises the steps of forming an engineering check list, creating a change ledger of an engineering project, creating claims, creating a reward fine ledger and creating a material adjustment ledger, wherein the engineering check list is used as a main data source for cost accounting of the whole engineering project, the data of the engineering check list is derived from contract list information in a basic information module, a system automatically acquires data of each module after clicking and saving, and clicking and saving are carried out after editing information such as construction drawing increase and decrease, image progress, batch and repeat measurement and the like; creating a change ledger of the engineering project, wherein the change name, the detailed items and the like of the change ledger come from the change of the project amount list in the basic information, and each engineering project maintains various data according to the project change visa condition to form a white function management ledger of the project; establishing claims, and filling and completing a claim standing book by each engineering project in combination with project operation conditions, wherein the claims which are copied and the remaining claims which are not copied in the claim standing book are automatically mapped into a predicted income and cost table; creating a reward fine ledger, filling and completing the reward fine ledger by combining project conditions of all engineering projects, and automatically mapping the measured amount and the residual amount to a predicted income and cost summary table; and establishing a material difference adjustment standing book, reasonably filling the material difference adjustment standing book by combining project material difference adjustment conditions of all engineering projects, and automatically mapping the batch and residual adjustable difference data into a predicted income and cost summary table.
The cost accounting includes labor settlement, material analysis, equipment analysis, material turnover, indirect fees, other engineering fees, depreciation of inspection tests and the like.
The labor settlement is based on the project inventory table formed in the steps, various labor sub-package item divisions are made according to a drawn sub-package mode and a drawn sub-package plan, the labor sub-package item divisions do not leak items and are not repeated, the labor sub-package project quantity is accurately calculated according to the divided labor sub-package items, the labor sub-package project quantity is divided into the labor sub-package units, and finally, the total labor sub-package fee calculation, the accumulated settlement quantity calculation, the remaining amount to be settled and the analysis conclusion of the labor sub-package fee price difference are realized; the material analysis is based on an engineering inventory table, the calculation of various mixed materials or single materials is made according to a sub-package mode, the total consumption of various accounting materials is formed on the basis of reasonably predicting the material loss rate according to the construction proportion and the single material consumption index of various mixed materials, and finally the analysis conclusion of material section over-analysis, later-stage material cost, material quantity difference and material price difference is formed; the equipment analysis is to compile a mechanical equipment requirement plan by combining a project plan, a construction organization mode, a sub-packaging mode, a progress plan and an equipment leasing mode to form settled and residual costs of own equipment and leasing equipment; the indirect fee is calculated and calculated by taking the number of engineering project managers as a reference according to planning, organization setting, personnel configuration, personnel entering and leaving time arrangement, and the wages, social security, travelling fees, benefit fees and the like of the managers to form a generated indirect fee and residual cost table; and the other project fees are coded according to other project fees created by the enterprises, and the occurred and residual fees are calculated.
Based on the above, the invention gives full play to the characteristic of informatization, translates the original offline complicated accounting work to the online through modularized and integrated management, is beneficial to improving the accuracy of project operation accounting, improving the timeliness of the management and control of the audit project operation conditions of the company, saving the configuration of project operation managers, reducing the workload of the project managers, being beneficial to the accurate grasp of the company on the operation conditions of each project, effectively reducing the operation and inspection frequency of the company on the projects, leading the company operation managers to be capable of investing more time in project basic management work, carrying out business inspection according to law and compliance, and being beneficial to realizing the standardization and standardization of the project operation accounting.
While the preferred embodiments of the invention have been described, it is to be understood that the invention is not limited to the precise embodiments described, and that equipment and structures not described in detail are understood to be practiced as commonly known in the art; any simple modification, equivalent change and modification of the above embodiments according to the technical essence of the present invention by those skilled in the art can be made without departing from the technical scope of the present invention, and still fall within the protection scope of the technical solution of the present invention.
Claims (10)
1. A project cost accounting method, comprising the steps of:
step 1, developing an accounting tool, enumerating elements required by project cost accounting according to a project construction cost accounting process to form a demand model, and performing cost accounting demand model structure design and database design by combining the demand model to develop the project cost accounting tool;
the cost accounting tool comprises a basic information module and a cost accounting module, wherein the basic information module comprises project data and basic codes, and the project data comprises project information, a project amount list, project amount list change management, a cooperation team standing book, project material budget price and project equipment standing book; the basic codes comprise material codes, mixed material or single material codes, turnover material codes, equipment codes, subpackage codes, indirect fee codes, other engineering fee codes and total expected income cost codes; the cost accounting module comprises project analysis reporting and financial audit reporting, wherein the project analysis reporting comprises project inventory, project change, claim, reward fine, material adjustment, labor settlement, material analysis, equipment analysis, turnover material, indirect fee, other project fee, inspection test depreciation and expected income/cost summarization;
step 2, testing an accounting tool, carrying out the test and trial operation of the project cost accounting tool developed in the step 1 depending on engineering projects, and verifying whether the structural design of the system and the design of a database meet the requirements of a demand model through the test;
and 3, operating an accounting tool: and after the test and debugging of the accounting tool are finished, performing formal operation of the accounting tool, wherein the formal operation of the accounting tool comprises organization and user management, tool menu and role management, flow definition and workflow setting, basic information input and cost accounting.
2. The project cost accounting method of claim 1, wherein the material analysis comprises a material auxiliary computing analysis submodule, a material proportion analysis submodule, a material quantity summary table analysis submodule, a material section super analysis submodule and a later-stage material prediction cost analysis submodule, the equipment analysis comprises an owned equipment analysis submodule and a non-owned equipment analysis submodule, and the turnover material comprises an owned turnover material submodule and a lease turnover material submodule.
3. The project cost accounting method of claim 2, wherein the organization and user management is to create accounting projects, open accounts of project managers, and perform authorized association between the created projects and project managers according to enterprise management and control practice.
4. The project cost accounting method of claim 3, wherein the tool menu and role management is based on the division of labor of each engineering project personnel, different roles are granted to different personnel, and each personnel is ensured to perform project cost accounting work under a given authority.
5. The method of claim 4, wherein the process definition and workflow setting are combined with enterprise management features to set the auditing process and workflow so that the project cost accounting is strictly performed under the set process and program.
6. The project cost accounting method of claim 5, wherein the basic information input comprises project data import and basic encoding;
the project data import includes:
A. compiling a main contract list and a labor subcontracting list of the project according to a set rule, introducing the main contract list and the labor subcontracting list into an accounting tool at one time, and providing a coding and data basis for subsequent accounting work after auditing;
B. when the project management and management process is changed and visa is signed, the main list is changed and adjusted in a project amount list changing mode and is used as a data source for adjusting the list structure and generating a change ledger;
C. establishing a labor service subcontractor ledger of a project, wherein after the ledger is established, the ledger mainly has the function of referring subcontractor information when a labor service settlement plate in a cost accounting module carries out subcontractor project quantity splitting and pre-matching to each subcontractor;
D. the budget unit prices of various materials of the project are input, wherein the budget unit prices are post-mark budget unit prices and are mainly input at one time, and the material analysis in the cost accounting module comprises material section over-analysis and related material budget unit prices are automatically quoted in later-period material cost prediction, so that the problem of multiple input is solved;
E. creating an equipment account of the project, wherein the equipment account is automatically mapped to an equipment analysis plate in the cost accounting module;
basic coding is according to agreeable management and control mode, combines the computerization, and the all kinds of unified basic coding of establishment mainly play once only to build unified standardized coding storehouse, for accounting provides the computerization identifying code, and this part of coding has the enterprise to unify and maintains, and engineering project application includes:
a. establishing an accounting material code, and combing the accounting material code according to the enterprise business structure and the accounting, wherein the code is automatically mapped to a set of tables of material total amount calculation, material section super analysis, later-stage residual material total amount and the like of a material analysis plate;
b. establishing mixed materials and single material codes, building conventional mixed materials and single material codes according to enterprise business types, matching accounting material codes to corresponding mixed materials or single materials, using the partial data to calculate mixed materials and single materials of each main contract list in a material analysis plate in a cost accounting module, and playing a key supporting role in calculating the total amount of various accounting materials later;
c. establishing turnover material codes, combing common turnover material accounting codes in combination with an enterprise management and control mode, wherein the codes are used for selecting and quoting in the turnover material analysis in cost accounting;
d. establishing labor service subpackage codes as basic codes for controlling the total amount of identification subpackages and the like in labor service settlement;
e. establishing an indirect fee code, compiling a corresponding basic code strictly according to financial accounting subjects, and quoting the basic code in indirect fee analysis, wherein an accounting tool is internally provided with a unified calculation rule and the like, so that the workload of manual summary and the like is reduced;
f. and establishing other project fee codes, and referring to the other project fees in the cost accounting.
7. The project cost accounting method of claim 6, wherein the cost accounting is based on project management and control practice, accounting period times are added, editing is performed under different accounting period times, and auditing and reporting are performed after editing is completed, wherein the auditing and reporting include revenue measurement and cost measurement.
8. The project cost accounting method of claim 7, wherein the income measurement and calculation comprises forming a project inventory table, creating a change ledger of the project, creating claims, creating a reward fine ledger, creating a material adjustment ledger, wherein the project inventory table is used as a main data source of the whole project cost accounting, the data is from contract list information in a basic information module, the system automatically acquires data of each module after clicking to save, and clicks to save after editing information such as construction drawings, image progress increase and decrease, batch repeat measurement and the like; creating a change ledger of the engineering project, wherein the change name, the detailed items and the like of the change ledger come from the change of the project amount list in the basic information, and each engineering project maintains various data according to the project change visa condition to form a white function management ledger of the project; establishing claims, and filling and completing a claim standing book by each engineering project in combination with project operation conditions, wherein the claims which are copied and the remaining claims which are not copied in the claim standing book are automatically mapped into a predicted income and cost table; creating a reward fine ledger, filling and completing the reward fine ledger by combining project conditions of all engineering projects, and automatically mapping the measured amount and the residual amount to a predicted income and cost summary table; and establishing a material difference adjustment standing book, reasonably filling the material difference adjustment standing book by combining project material difference adjustment conditions of all engineering projects, and automatically mapping the batch and residual adjustable difference data into a predicted income and cost summary table.
9. The project cost accounting method of claim 8, wherein the cost accounting classes comprise labor settlement, material analysis, equipment analysis, turnover materials, indirect fees, other engineering fees, and depreciation of inspection tests.
10. The project cost accounting method of claim 9, wherein the labor settlement is based on the project inventory table formed in the above steps, and according to the proposed sub-package mode and the sub-package plan, the classification of various labor sub-packages is made, and the classification of the labor sub-packages is performed without missing items and repetition, and according to the classified labor sub-packages, the labor sub-package project amount is accurately calculated, and the labor sub-package project amount is decomposed to each labor sub-package unit, so that the total amount calculation of the labor sub-package fee, the calculation of the accumulated settlement amount, the calculation of the remaining amount to be settled, and the analysis conclusion of the price difference of the labor sub-package fee are finally realized;
the material analysis is based on an engineering inventory table, the calculation of various mixed materials or single materials is made according to a sub-package mode, the total consumption of various accounting materials is formed on the basis of reasonably predicting the material loss rate according to the construction proportion and the single material consumption index of various mixed materials, and finally the analysis conclusion of material section over-analysis, later-stage material cost, material quantity difference and material price difference is formed;
the equipment analysis is to compile a mechanical equipment requirement plan by combining a project plan, a construction organization mode, a sub-packaging mode, a progress plan and an equipment leasing mode to form settled and residual costs of own equipment and leasing equipment;
the indirect fee is calculated and calculated by taking the number of engineering project managers as a reference according to planning, organization setting, personnel configuration, personnel entering and leaving time arrangement, and the wages, social security, travelling fees, benefit fees and the like of the managers to form a generated indirect fee and residual cost table; and the other project fees are coded according to other project fees created by the enterprises, and the occurred and residual fees are calculated.
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Cited By (3)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN114663069A (en) * | 2022-04-11 | 2022-06-24 | 中国建筑第二工程局有限公司 | Engineering project contract full-process management method and system |
| CN116051164A (en) * | 2022-12-29 | 2023-05-02 | 北京北咨信息工程咨询有限公司 | Construction cost measuring and calculating method, device, equipment and readable storage medium |
| CN117853027A (en) * | 2023-11-08 | 2024-04-09 | 北京梦诚科技有限公司 | Project engineering economic activity analysis method and device based on economic accounting |
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2021
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Cited By (5)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN114663069A (en) * | 2022-04-11 | 2022-06-24 | 中国建筑第二工程局有限公司 | Engineering project contract full-process management method and system |
| CN114663069B (en) * | 2022-04-11 | 2022-12-23 | 中国建筑第二工程局有限公司 | Engineering project contract full-process management method and system |
| CN116051164A (en) * | 2022-12-29 | 2023-05-02 | 北京北咨信息工程咨询有限公司 | Construction cost measuring and calculating method, device, equipment and readable storage medium |
| CN116051164B (en) * | 2022-12-29 | 2023-11-28 | 北京北咨信息工程咨询有限公司 | Construction cost measuring and calculating method, device, equipment and readable storage medium |
| CN117853027A (en) * | 2023-11-08 | 2024-04-09 | 北京梦诚科技有限公司 | Project engineering economic activity analysis method and device based on economic accounting |
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