论文部分内容阅读
单位工程是建筑施工企业生产和成本核算的基本对象。在单位工程成本中,材料费成本占有很大的比重。因而,认真研究和掌握单位工程材料费成本降低率的规律,对于改进建筑施工企业的材料管理。提高经济效益,是十分必要的。一,材料费成本降低率的形成和不同核算方法。建筑工程使用的各种材料,大体可分为两大部份:一部份是周转材料,如脚手架、钢(木)模板等,这些材料是根据工期的长短和使用的数量及其价值计入单位工程成本的;另一部份是主要材料、结构件和其他材料等,是根据投入数量的价值计入单位工程成本的。
Unit engineering is the basic object of production and cost accounting of construction companies. In the unit project cost, the cost of material costs occupies a large proportion. Therefore, we must carefully study and master the law of the cost reduction rate for engineering materials and materials, and improve the material management of construction companies. It is necessary to increase economic efficiency. First, the formation of material cost reduction rate and different accounting methods. The various materials used in the construction project can be roughly divided into two major parts: one is the turnover material, such as scaffolding, steel (wood) formwork, etc. These materials are counted according to the length of the construction period and the quantity used and its value. The cost of the unit project; the other part is the main material, structural parts and other materials, etc. It is calculated based on the value of the input quantity and included in the unit engineering cost.