《機(jī)械員》

“Mechanic”樁工機(jī)械

PilingMachinery3.1.5土方施工機(jī)械的選擇3.1.5Selectionofearthworkconstructionmachinery第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery3.1.1挖掘機(jī)3.1.1Excavator第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery建筑機(jī)械成本核算是機(jī)械設(shè)備使用壽命期內(nèi)全過(guò)程的經(jīng)濟(jì)活動(dòng)，也是施工單位成本控制的重要內(nèi)容之一，是管好設(shè)備、合理配置資源和合理使用設(shè)備資源的有效措施。Costaccountingofconstructionmachineryisaneconomicactivityinthewholeprocessoftheservicelifeofmachineryandequipment,aswellasoneoftheimportantcontentsofconstructionUnitcostcontrol.Itisaneffectivemeasuretomanageequipment,reasonablyallocateresourcesandreasonablyuseequipmentresources.第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery加強(qiáng)成本核算和成本控制，強(qiáng)化建筑機(jī)械的管、用、養(yǎng)、修制度和規(guī)定的落實(shí)，對(duì)增強(qiáng)市場(chǎng)競(jìng)爭(zhēng)能力，有著十分重要的作用。Strengtheningcostaccountingandcontrol,strengtheningtheimplementationofmanagement,use,maintenance,andrepairsystemsandregulationsforconstructionmachinery,playsaveryimportantroleinenhancingmarketcompetitiveness.

同學(xué)們，今天我們學(xué)習(xí)第四章機(jī)械員的通用知識(shí)第一節(jié)建筑機(jī)械成本核算類(lèi)型。Classmates,todaywewilllearnChapter4,GeneralKnowledgeofMechanists,Section1,TypesofCostAccountingforConstructionMachinery.在這一節(jié)中我們將了解Inthissection,wewilllearnabout4.1.1.班組核算4.1.1.Teamaccounting4.1.2.修理費(fèi)用核算4.1.2.Repaircostaccounting第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery4.1建筑機(jī)械成本核算類(lèi)型4.1TypesofCostAccountingforConstructionMachinery建筑機(jī)械成本核算，是企業(yè)對(duì)建筑機(jī)械經(jīng)濟(jì)管理的重要內(nèi)容，特別是機(jī)械公司的經(jīng)營(yíng)管理，需要對(duì)建筑機(jī)械進(jìn)行成本核算。Costaccountingforconstructionmachineryisanimportantaspectofeconomicmanagementforenterprises,especiallyfortheoperationandmanagementofmachinerycompanies,whichrequirescostaccountingforconstructionmachinery.第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery4.1建筑機(jī)械成本核算類(lèi)型4.1TypesofCostAccountingforConstructionMachinery建筑機(jī)械成本核算包括單機(jī)核算、班組核算、維修核算等，其中單機(jī)核算為最基本的核算方式，將在下節(jié)重點(diǎn)介紹。Thecostaccountingofconstructionmachineryincludessinglemachineaccounting,teamaccounting,maintenanceaccounting,etc.Amongthem,singlemachineaccountingisthemostbasicaccountingmethod,whichwillbemainlyintroducedinthenextsection.那么我們先看班組核算。Solet'sfirstlookattheteamaccounting.4.1.1.班組核算4.1.1.Teamaccounting由班組管理的中小型機(jī)械，一般適合于班組核算。Smallandmedium-sizedmachinerymanagedbyteamsisgenerallysuitableforteamaccounting.班組核算與單機(jī)核算在項(xiàng)目核算中互為補(bǔ)充，結(jié)合起來(lái)運(yùn)用，班組核算的內(nèi)容主要有以下3個(gè)方面：Teamaccountingandsinglemachineaccountingcomplementeachotherinprojectaccountingandareusedtogether.Thecontentofteamaccountingmainlyincludesthefollowingthreeaspects:4.1.1.班組核算4.1.1.Teamaccounting2.建筑機(jī)械的消耗支出。2.Consumptionexpenditureofconstructionmachinery.1.完成任務(wù)和收入。1.Completetasksandgenerateincome.3.采取改進(jìn)措施。3.Takeimprovementmeasures.完成任務(wù)可按產(chǎn)量、臺(tái)班定額考核，收入可按產(chǎn)量，也可按承接工程中建筑機(jī)械使用費(fèi)計(jì)算，或按使用臺(tái)班數(shù)折合臺(tái)班費(fèi)計(jì)算。Thecompletionoftaskscanbeassessedbasedonproductioncapacityandunitshiftquotas,andincomecanbecalculatedbasedonproductioncapacity,constructionmachineryusagefeesintheundertakenproject,orconvertedintounitshiftfeesbasedonthenumberofunitsused.4.1.1.班組核算4.1.1.Teamaccounting2.建筑機(jī)械的消耗支出。2.Consumptionexpenditureofconstructionmachinery.1.完成任務(wù)和收入。1.Completetasksandgenerateincome.3.采取改進(jìn)措施。3.Takeimprovementmeasures.包括機(jī)械臺(tái)班費(fèi)組成的各項(xiàng)費(fèi)用支出，按定額考核。Thevariousexpenses,includingthecostofmechanicalshifts,shallbeassessedaccordingtothequota.4.1.1.班組核算4.1.1.Teamaccounting2.建筑機(jī)械的消耗支出。2.Consumptionexpenditureofconstructionmachinery.1.完成任務(wù)和收入。1.Completetasksandgenerateincome.3.采取改進(jìn)措施。3.Takeimprovementmeasures.根據(jù)考核期中的分項(xiàng)收入、支出費(fèi)用核算其盈虧數(shù)，通過(guò)分析，找出薄弱環(huán)節(jié)，采取改進(jìn)措施。Calculatetheprofitandlossbasedontheitemizedincomeandexpenditureexpensesduringtheassessmentperiod,identifyweaklinksthroughanalysis,andtakeimprovementmeasures.4.1.2.修理費(fèi)用核算4.1.2.Repaircostaccounting單機(jī)大修理成本核算是由修理單位對(duì)大修竣工的建筑機(jī)械按照修理定額中劃分的項(xiàng)目，分項(xiàng)計(jì)算其實(shí)際成本，其中主要項(xiàng)目有：Thecostaccountingofsinglemachinemajorrepairsisdeterminedbytherepairunitbasedontherepairquotaforthecompletedconstructionmachinery,andtheactualcostiscalculatedbyitem.Themainitemsinclude:1.大修理成本核算1.Costaccountingformajorrepairs（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)?，由修理單位參照修理技術(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.1.大修理成本核算1.Costaccountingformajorrepairs（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)偅尚蘩韱挝粎⒄招蘩砑夹g(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.1.大修理成本核算1.Costaccountingformajorrepairs工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)?，由修理單位參照修理技術(shù)經(jīng)濟(jì)定額制定。Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)?，由修理單位參照修理技術(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.1.大修理成本核算1.Costaccountingformajorrepairs（2）配件材料費(fèi)：如采取按實(shí)報(bào)銷(xiāo)，則應(yīng)收支平衡；如采取配件材料費(fèi)用包干，則以實(shí)際發(fā)生的配件材料費(fèi)與包干費(fèi)相比，即可計(jì)算其盈虧數(shù)。(2)Accessorymaterialcosts:Ifreimbursementisbasedonactualexpenses,itshouldbebalancedbetweenincomeandexpenditure;Ifthecostofaccessorymaterialsislumpsum,theprofitandlosscanbecalculatedbycomparingtheactualcostofaccessorymaterialswiththelumpsumfee.（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)偅尚蘩韱挝粎⒄招蘩砑夹g(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.1.大修理成本核算1.Costaccountingformajorrepairs（3）燃料及輔料：包括修理中加注和消耗的油燃料、輔助材料、替換設(shè)備等一般按定額結(jié)算，根據(jù)定額費(fèi)用和實(shí)際費(fèi)用相比，計(jì)算其盈虧數(shù)。(3)Fuelandauxiliarymaterials:includingoilfuel,auxiliarymaterials,replacementequipment,etc.addedandconsumedduringrepairs,aregenerallysettledaccordingtothequota.Theprofitandlossamountiscalculatedbasedonthecomparisonbetweenthequotacostandtheactualcost.Theaboveitemsconstitutetheactualcostofmajorrepairofconstructionmachinery.（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)偅尚蘩韱挝粎⒄招蘩砑夹g(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.1.大修理成本核算1.Costaccountingformajorrepairs上述各項(xiàng)構(gòu)成建筑機(jī)械大修實(shí)際成本，與計(jì)劃成本（修理技術(shù)經(jīng)濟(jì)定額）對(duì)比，可以考核執(zhí)行情況和1臺(tái)大修理建筑機(jī)械成本的盈虧情況。Comparedwiththeplannedcost(repairtechnicalandeconomicquota),theexecutionstatusandtheprofitandlosssituationofthecostofonemajorrepairconstructionmachinerycanbeassessed.第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery4.1建筑機(jī)械成本核算類(lèi)型4.1TypesofCostAccountingforConstructionMachinery

2.建筑機(jī)械維護(hù)保養(yǎng)成本核算2.Costaccountingformaintenanceandupkeepofconstructionmachinery各等級(jí)維護(hù)保養(yǎng)是在加強(qiáng)單機(jī)考核的基礎(chǔ)上，把單臺(tái)建筑機(jī)械一定時(shí)間內(nèi)消耗的維修費(fèi)用累計(jì)、找出維護(hù)保養(yǎng)費(fèi)消耗最多的、以便有計(jì)劃、有針對(duì)性地制定措施，降低維修費(fèi)用。Onthebasisofstrengtheningindividualmachineassessment,maintenanceandupkeepateachlevelaccumulatesthemaintenancecostsconsumedbyasingleconstructionmachinerywithinacertainperiodoftime,identifiesthemaintenanceandupkeepcoststhatconsumethemost,andformulatesmeasuresinaplannedandtargetedmannertoreducemaintenancecosts.第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery4.1建筑機(jī)械成本核算類(lèi)型4.1TypesofCostAccountingforConstructionMachinery

2.建筑機(jī)械維護(hù)保養(yǎng)成本核算2.Costaccountingformaintenanceandupkeepofconstructionmachinery建筑機(jī)械保養(yǎng)項(xiàng)目有定額的，可計(jì)算實(shí)際發(fā)生的費(fèi)用與定相比，了解定額執(zhí)行情況和維護(hù)保養(yǎng)費(fèi)用盈虧。Ifthereisaquotaforthemaintenanceprojectofconstructionmachinery,theactualexpensesincurredcanbecalculatedandcomparedwiththequota,andtheimplementationstatusofthequotaandtheprofitandlossofmaintenancecostscanbeunderstood.沒(méi)有定額的保養(yǎng)、檢修項(xiàng)目，應(yīng)包括在單機(jī)核算和班組核算中，采用承包方式，以促進(jìn)維修工與操作工密切配合，共同為降低成本減少費(fèi)用而努力。Maintenanceandrepairprojectswithoutquotasshouldbeincludedinsinglemachineaccountingandteamaccounting,usingacontractingapproachtopromoteclosecooperationbetweenmaintenanceworkersandoperators,andworktogethertoreducecostsandexpenses.c（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)偅尚蘩韱挝粎⒄招蘩砑夹g(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.建筑機(jī)械的單機(jī)核算內(nèi)容4.2.Singlemachineaccountingcontentofconstructionmachinery單機(jī)核算就是對(duì)單臺(tái)建筑機(jī)械進(jìn)行經(jīng)濟(jì)核算，其核心內(nèi)容就是收入、成本支出和核算盈虧三大部分。Singlemachineaccountingistheeconomicaccountingofasingleconstructionmachinery,withitscorecontentbeingincome,costexpenditure,andaccountingforprofitsandlosses.（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)?，由修理單位參照修理技術(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.1.收入統(tǒng)計(jì)分析4.2.1.IncomeStatisticsandAnalysis建筑機(jī)械當(dāng)月收入是指該機(jī)當(dāng)月實(shí)際完成的工作量或創(chuàng)造的施工經(jīng)營(yíng)產(chǎn)值，作好統(tǒng)計(jì)是單機(jī)核算最關(guān)鍵的問(wèn)題。Themonthlyincomeofconstructionmachineryreferstotheactualworkloadcompletedortheconstructionandoperationoutputvaluecreatedbythemachineinthatmonth,andgoodstatisticsarethemostcrucialissueinsinglemachineaccounting.第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery4.2.建筑機(jī)械的單機(jī)核算內(nèi)容4.2.Singlemachineaccountingcontentofconstructionmachinery4.2.1.收入統(tǒng)計(jì)分析4.2.1.IncomeStatisticsandAnalysis建筑機(jī)械收入應(yīng)當(dāng)依據(jù)不同核算目標(biāo)和該機(jī)械自身特點(diǎn)分為不同的核算層次，建筑機(jī)械收入在公司核算的層面應(yīng)該是建筑機(jī)械合理的折舊回收，以及該機(jī)械購(gòu)置時(shí)所投人的資金若用于其他社會(huì)投資所得的回報(bào)（一般不低于該筆資金市場(chǎng)同期利息)。Theincomeofconstructionmachineryshouldbedividedintodifferentaccountinglevelsbasedondifferentaccountingobjectivesandthecharacteristicsofthemachineryitself.Atthecompany'saccountinglevel,theincomeofconstructionmachineryshouldbethereasonabledepreciationandrecoveryoftheconstructionmachinery,aswellasthereturnonthefundsinvestedinthepurchaseofthemachineryifusedforothersocialinvestments(generallynotlessthanthemarketinterestofthesameperiodofthefunds).（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)?，由修理單位參照修理技術(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.1.收入統(tǒng)計(jì)分析4.2.1.IncomeStatisticsandAnalysis項(xiàng)目核算層應(yīng)以當(dāng)月實(shí)際完成工作量乘以市場(chǎng)單價(jià)。Theprojectaccountingteamshouldmultiplytheactualcompletedworkloadofthemonthbythemarketunitprice.4.2.建筑機(jī)械的單機(jī)核算內(nèi)容4.2.Singlemachineaccountingcontentofconstructionmachinery（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)?，由修理單位參照修理技術(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.以實(shí)際工作臺(tái)班計(jì)算時(shí)，首先應(yīng)統(tǒng)計(jì)當(dāng)月實(shí)際的工作臺(tái)班，統(tǒng)計(jì)依據(jù)為《建筑機(jī)械運(yùn)轉(zhuǎn)記錄》的運(yùn)轉(zhuǎn)臺(tái)時(shí)數(shù)。Whencalculatingbasedonactualworkshifts,thefirststepistocalculatetheactualworkshiftsofthemonth,basedontheoperatinghoursofthe"ConstructionMachineryOperationRecord".（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)?，由修理單位參照修理技術(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.以實(shí)際完成工程量計(jì)算時(shí)，應(yīng)逐項(xiàng)做好每班實(shí)際完成工作量的統(tǒng)計(jì)工作。Whencalculatingbasedontheactualamountofworkcompleted,thestatisticalworkoftheactualamountofworkcompletedforeachshiftshouldbedoneitembyitem.統(tǒng)計(jì)數(shù)據(jù)要客觀、全面、準(zhǔn)確，尤其要注意輔助工程、不能遺漏。Statisticaldatashouldbeobjective,comprehensive,andaccurate,withparticularattentiontoauxiliaryengineeringandnottobemissed.（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)?，由修理單位參照修理技術(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.工程單價(jià)應(yīng)當(dāng)依照投標(biāo)單價(jià)或承包單價(jià)，如從事的輔助工程無(wú)計(jì)量單價(jià)，則按建筑機(jī)械臺(tái)班定額進(jìn)行折算，做好收人統(tǒng)計(jì)分析工作應(yīng)注意以下幾點(diǎn)：Theunitpriceoftheprojectshouldbebasedonthebiddingunitpriceorthecontractingunitprice.Ifthereisnomeasurementunitpricefortheauxiliaryengineeringengagedin,itshouldbeconvertedaccordingtothequotaofconstructionmachineryshifts.Thefollowingpointsshouldbepaidattentiontowhenconductingincomestatisticsandanalysiswork:第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery

1.項(xiàng)目部須建立相對(duì)獨(dú)立的建筑機(jī)械工作量或工作臺(tái)時(shí)統(tǒng)計(jì)制度。1.Theprojectdepartmentmustestablisharelativelyindependentstatisticalsystemfortheworkloadorworkbenchhoursofconstructionmachinery.特別是在土石方工程（或其他某項(xiàng)專(zhuān)項(xiàng)工程）較多的項(xiàng)目，應(yīng)安排專(zhuān)人建立統(tǒng)計(jì)臺(tái)賬并負(fù)責(zé)現(xiàn)場(chǎng)統(tǒng)計(jì)工作，及時(shí)匯總每班次每臺(tái)設(shè)備完成的工程量，統(tǒng)計(jì)工作要保持連續(xù)性，形成完備的第一手資料。Especiallyinprojectswithalargenumberofearthworks(orotherspecialprojects),adedicatedpersonshouldbearrangedtoestablishastatisticalledgerandberesponsibleforon-sitestatisticalwork,timelysummarizingthecompletedquantitiesofeachshiftandequipment,andmaintainingcontinuityinstatisticalworktoformcompletefirst-handmaterials.第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery2.建筑機(jī)械實(shí)際完成工作量統(tǒng)計(jì)應(yīng)與機(jī)械操作工勞務(wù)承包工資掛鉤，使機(jī)械操作工成為自然的統(tǒng)計(jì)數(shù)據(jù)校核者，保證數(shù)據(jù)準(zhǔn)確性和有效性。2.Theactualworkloadstatisticsofconstructionmachineryshouldbelinkedtothelaborcontractwagesofmechanicaloperators,makingthemnaturalstatisticaldatavalidatorsandensuringdataaccuracyandeffectiveness.在實(shí)行單機(jī)核算過(guò)程中要形成與之配套的計(jì)件工資制度。Intheprocessofimplementingsinglemachineaccounting,asupportingpieceratewagesystemshouldbeestablished.（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)?，由修理單位參照修理技術(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.2.成本支出統(tǒng)計(jì)與分析4.2.2.Costexpenditurestatisticsandanalysis4.2.建筑機(jī)械的單機(jī)核算內(nèi)容4.2.Singlemachineaccountingcontentofconstructionmachinery建筑機(jī)械成本支出分為固定支出和變動(dòng)支出兩部分。Thecostexpenditureofconstructionmachineryisdividedintotwoparts:fixedexpenditureandvariableexpenditure.（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)?，由修理單位參照修理技術(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.2.成本支出統(tǒng)計(jì)與分析4.2.2.Costexpenditurestatisticsandanalysis其中固定支出費(fèi)用包括：月提折舊（使用費(fèi)）、保險(xiǎn)費(fèi)、養(yǎng)路費(fèi)、運(yùn)管費(fèi)、車(chē)船使用稅、車(chē)輛年審等費(fèi)用等，這些費(fèi)用可參照公司《機(jī)械設(shè)備使用費(fèi)收取表》、收費(fèi)結(jié)算憑證、每月匯總分機(jī)計(jì)入。Thefixedexpenditureexpensesinclude:monthlydepreciation(usagefee),insurance,roadmaintenance,transportationandmanagementfees,vehicleandvesselusagetax,annualvehicleauditfees,etc.Theseexpensescanbeincludedinthecompany's"MechanicalEquipmentUsageFeeCollectionTable",feesettlementvouchers,andmonthlysummaryextensions.第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery變動(dòng)支出費(fèi)用包括：Variableexpenditurecostsinclude:動(dòng)力費(fèi)（電費(fèi)）、燃料費(fèi)、維修費(fèi)（含配件費(fèi)、修理人員工資及附加費(fèi)、保養(yǎng)費(fèi)、潤(rùn)滑油、工具費(fèi)及操作工工資及附加費(fèi)等)。power(electricity),fuel,maintenance(includingspareparts,repairstaffwagesandsurcharges,maintenance,lubricants,toolsandoperatorwagesandsurcharges,etc.).第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery動(dòng)力燃料是管理重點(diǎn)，針對(duì)油動(dòng)機(jī)械設(shè)備應(yīng)隨車(chē)建立《機(jī)械加油手冊(cè)》，加油記錄由物資管理部門(mén)據(jù)實(shí)登錄，同時(shí)需要由操作工簽字確認(rèn)，月終與物資科臺(tái)賬進(jìn)行核對(duì)；電動(dòng)設(shè)備應(yīng)設(shè)專(zhuān)用電表進(jìn)行電力計(jì)量。Powerfuelisthefocusofmanagement,foroil-drivenmachineryandequipmentshouldbeestablishedwiththevehicle"mechanicalrefuellingmanual",refuellingrecordsbythematerialmanagementdepartmentaccordingtothelog,atthesametimeneedtobesignedbytheoperatortoconfirmtheendofthemonthwiththematerialsectionoftheledgerforverification;electricequipmentshouldbesetupaspecialmeterforpowermeasurement.第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery工具配件及維修保養(yǎng)材料由項(xiàng)目物資管理部門(mén)配合機(jī)械管理人員從物資臺(tái)賬中篩選得出，并編制各設(shè)備材料消耗明細(xì)表；Toolaccessoriesandrepairandmaintenancematerialsarescreenedoutfromthematerialledgerbytheprojectmaterialmanagementdepartmentincooperationwiththemechanicalmanagementpersonnel,andthematerialconsumptionscheduleofeachequipmentisprepared;維修用工時(shí)費(fèi)用可從修配人員工資中進(jìn)行攤銷(xiāo)；thecostofman-hoursusedformaintenancecanbeamortisedfromthewagesoftherepairers;操作人員工資按照計(jì)件工資結(jié)算成果，按單車(chē)匯入。thewagesoftheoperatorsareremittedaccordingtotheresultsofthesettlementofthepiece-ratewages,andremittedaccordingtothesinglevehicle.（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)?，由修理單位參照修理技術(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.最終匯總設(shè)備成本支出總額，并形成單位成本指標(biāo)和盈虧分析情況。Thefinalsummaryofthetotalequipmentcostexpenditure,andtheformationofunitcostindicatorsandprofitandlossanalysis.第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery

單機(jī)核算數(shù)據(jù)的收集，應(yīng)該注意以下幾個(gè)問(wèn)題：Singlemachineaccountingdatacollection,shouldpayattentiontothefollowingissues:1、嚴(yán)格配件工具領(lǐng)用程序，配件工具應(yīng)嚴(yán)格按照限額領(lǐng)料操作程序執(zhí)行，以設(shè)備管理人員為第一控制責(zé)任人，任何配件工具領(lǐng)用必須由機(jī)械管理員簽認(rèn)的《配件領(lǐng)用審批單》方可發(fā)料。1,strictfittingsandtoolstoadoptprocedures,fittingsandtoolsshouldbestrictlyinaccordancewiththelimitsofcollateralsoperatingproceduresfortheimplementationoftheequipmentmanagementpersonnelasthefirstcontrolofthepersonresponsibleforanyfittingsandtoolsmustbeadoptedbythemechanicaladministratortosignthe"fittingsadoptionapprovalsheet"beforetheissueofmaterials.Importantaccessoriesandtyres,etc.重要配件及輪胎等必須實(shí)行“交舊領(lǐng)新”，作好事中控制。mustimplementthe"deliveryofoldandnew",asagoodthinginthecontrol.第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery

單機(jī)核算數(shù)據(jù)的收集，應(yīng)該注意以下幾個(gè)問(wèn)題：Singlemachineaccountingdatacollection,shouldpayattentiontothefollowingissues:

2.嚴(yán)格維修保養(yǎng)程序。2.Strictmaintenanceprocedures.建筑機(jī)械若需維修保養(yǎng)，機(jī)械管理人員應(yīng)首先填寫(xiě)《建筑機(jī)械維修保養(yǎng)單》，注明建筑機(jī)械報(bào)修內(nèi)容，修理人員維修保養(yǎng)完成后，由操作人員進(jìn)行簽認(rèn)。Iftheconstructionmachineryrepairandmaintenance,machinerymanagementpersonnelshouldfirstfilloutthe"constructionmachineryrepairandmaintenanceorders",indicatingthecontentoftheconstructionmachineryrepairreport,repairpersonnelrepairandmaintenanceiscompleted,signedbytheoperator.第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery

單機(jī)核算數(shù)據(jù)的收集，應(yīng)該注意以下幾個(gè)問(wèn)題：Singlemachineaccountingdatacollection,shouldpayattentiontothefollowingissues:委托外部單位維修應(yīng)另行審批。Themaintenanceentrustedtoexternalunitsshouldbeapprovedseparately.如因人為因素（如缺水、缺機(jī)油）造成建筑機(jī)械損壞，發(fā)生的維修費(fèi)，應(yīng)由操作人員承擔(dān)。Iftheconstructionmachineryisdamagedduetohumanfactors(e.g.lackofwater,lackofoil),themaintenancefeeincurredshallbebornebytheoperator.第四章建筑機(jī)械的成本核算Chapter4CostAccountingofConstructionMachinery

單機(jī)核算數(shù)據(jù)的收集，應(yīng)該注意以下幾個(gè)問(wèn)題：Singlemachineaccountingdatacollection,shouldpayattentiontothefollowingissues:3.嚴(yán)格數(shù)據(jù)準(zhǔn)確性。3.Strictdataaccuracy.數(shù)據(jù)統(tǒng)計(jì)與公司物資電算化一起實(shí)行，有良好的基礎(chǔ)，但要將建筑機(jī)械配件作為一項(xiàng)重要內(nèi)容做仔細(xì)，必須加強(qiáng)物資管理人員的培訓(xùn)，編制好配件目錄，做到配件驗(yàn)收入庫(kù)、登記上賬，發(fā)料領(lǐng)用名稱(chēng)型號(hào)正確無(wú)誤。Datastatisticsandthecompanymaterialcomputerisationtogetherwiththeimplementationofagoodbasis,buttoconstructionmachinerypartsasanimportantelementtodocarefully,wemuststrengthenthetrainingofmaterialmanagementpersonnel,thepreparationofagoodcatalogueofaccessories,sothattheaccessoriesacceptanceintothewarehouse,registeredontheaccount,theissuanceofmaterialstoreceivethecorrectnameandmodel.（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)?，由修理單位參照修理技術(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.3.盈虧核算分析4.2.3.ProfitandLossAccountingAnalysis收入一實(shí)際支出=+（盈）或一（虧）(A)Income-actualexpenditure=+(profit)or-(loss)(A)實(shí)際支出/完成工作量=元/單位產(chǎn)量(B)Actualexpenditure/completedworkload=yuan/unitoutput(B)（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)偅尚蘩韱挝粎⒄招蘩砑夹g(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.3.盈虧核算分析4.2.3.ProfitandLossAccountingAnalysis根據(jù)建筑機(jī)械自身特點(diǎn)，應(yīng)建立起與之相配套的兩種考核目標(biāo)，可稱(chēng)為總費(fèi)用法和單價(jià)指標(biāo)法。Accordingtothecharacteristicsofconstructionmachineryitself,twocorrespondingassessmentobjectivesshouldbeestablished,whichcanbecalledthetotalcostmethodandtheunitpriceindicatormethod.（1）工時(shí)費(fèi)：按實(shí)際消耗工時(shí)乘以工時(shí)單價(jià)，即為工時(shí)費(fèi)。工時(shí)單價(jià)包括人工費(fèi)、動(dòng)力燃料費(fèi)、工具使用費(fèi)，固定資產(chǎn)使用費(fèi)、勞動(dòng)保護(hù)費(fèi)、車(chē)間經(jīng)費(fèi)、企業(yè)管理費(fèi)等項(xiàng)的費(fèi)用分?jǐn)?，由修理單位參照修理技術(shù)經(jīng)濟(jì)定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.3.盈虧核算分析4.2.3.ProfitandLossAccountingAnalysis總費(fèi)用法即如上式(A),以當(dāng)月建筑機(jī)械總收人減去總支出得出盈虧結(jié)果、直接進(jìn)行核算；Thetotalcostmethod,asshowninequation(A)above,calculatestheprofitandlossresultbysubtractingthetotalexpenditurefromthetotalincomeofconstructionmachineryinthecurrentmonth,a