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Strengthening the construction project cost accounting

Of construction enterprises, competition among enterprises will gradually transition to the product quality and competitive price competition. Strengthen the project cost, less support to improve efficiency, most enterprises will be the long-term business strategy. -, Enhancing the significance of the construction project cost accounting for the cost, given the different academic institutions in different concepts. Construction cost is the cost of a specific form of production and management of construction enterprises in the acquisition and completion of projects for the payment of all costs, that broad construction costs. In project management, we have more contact with the narrow concept of the construction cost, that is consumed by the project construction site labor costs, material costs, construction machinery and user fees, site fees and other direct construction project manager for the organization occurred management fees and. Narrow construction costs, the cost of the project occurred in a confined range, not including operating expenses during the period of construction enterprises, profits and taxes, is the project manager, cost accounting and control of main content. In China, usually in project cost management is divided into six interrelated areas, namely, cost forecasting, cost planning, cost control, cost accounting, cost analysis and cost assessment. Strengthen the project cost, is the objective needs of development of construction enterprises. First, strengthen the construction project cost is outside the enterprise business environment. External business environment of construction enterprises, including policy and regulatory environment, technology and market environment. Nearly two decades, China's construction industry has implemented the project legal person responsibility system, the bidding system and the construction supervision system. The project legal person responsibility system clear corporate responsibility in the engineering construction, improved construction enterprises owners of technology and construction enterprises balance, reduced its construction to the detriment of property owners in the interests of the possibility to reduce costs. Biggest environmental building technology advances in computer and network technology in construction management application. Computer improve project management efficiency, provide the technical foundation for the cost accounting; the generation of network technology, in particular the emergence of a large number of building materials sites, the construction cost of the project more transparent. Secondly, to strengthen project cost is the construction business strategy development. Development of the industry to a mature stage now, building a strategic business development focus to internal management, to management for enterprise competitiveness. The strategic cost management, cost accounting is an important part. When an item of information is greater than the cost of information proceeds from the perspective of information economics, cost accounting is to strengthen the economy. However, the cost of the strategy from the business point of view, from a longer term perspective, the enterprise has complete information system, the revenue generated will be much greater than the cost of a temporary spending accounting information. At this point, the value of construction enterprises do not attach importance to the information, ignore the cost accounting, will be a competitive disadvantage in the long term position. Only through the implementation of cost strategy, and gradually establish an information resources to meet strategic development needs. Second, the contents of the construction project cost in modern cost management, the concept of the cost of the two branches. One is the state of financial accounting standards and corporate development of the financial system as the basis for cost accounting, known as the corporate financial cost; the other is construction project management and decision-making based on the need for cost accounting, known as project management costs. Corporate financial cost and project management costs can be distinguished from the following aspects: (1) accounting of the main difference. Corporate financial cost accounting are the main enterprises. Typically, the construction companies responsible for corporate finance as a business person, organization accountants accounting accounting business in a certain place during the period of all reasonable expenses, as a corporate financial costs. Project management cost accounting is the main project is organized by the project manager, project management, project management personnel in accordance with the needs and higher level business requirements, project cost accounting of the actual occurrence. (2) the scope and content of the different accounts. Range of corporate finance the entire construction cost accounting business, accounting content, including enterprises in the construction project cost and the organization of business activities in the period expenses. Costing in the range of project management for specific projects, including accounting occurred in the construction of the project labor costs, material costs, construction machinery for the organization of project construction costs and management costs incurred and related costs. (3) accounting for different purposes. The main purpose of enterprise financial accounting is to correctly calculate the business in a certain accounting period for the actual construction costs of production activities and costs to be amortized, which in accordance with the requirements of the country's external financial statements, proper accounting of company profits and taxes due. The purpose of project management, cost accounting is to provide data and basis for cost control, cost forecasting and planning for the provision of information. (4) different methods of accounting. Corporate Finance Costing of national unity in accordance with established financial rules and accounting standards, and a complete set of accounting methods and relatively fixed. The project management cost accounting method is no uniform requirement, because due to vary by project. In accounting, in addition to accounting methods, but also often used statistical, technical and economic, operations research and other general method of management science, accounting method has flexible features. (5) accounting information processing procedures are different. General, companies have strict financial cost accounting process. By the cost accounting personnel with appropriate qualifications in accordance with the documents, books, statements and other accounting procedures to require account card, account statement, account statement and account are, accurate evidence-data computation. The project management cost accounting processes often do not have some deal with complex and diverse information, including accounting, does not require very accurate, provided that they meet the requirements of the importance to meet the management needs to. Be seen in the construction project cost management, organization and management of the project manager is to manage the cost accounting staff, rather than financial costs. In practice, if the financial costs and management costs will be confused, inevitably, produced a cost accounting cycle is long, cumbersome procedures, data complexity, incurs no guidance on project management and other phenomenon. The object will be defined as the cost of management cost accounting, all from a management point of view, simplify the accounting process and results, change the application of project cost management accounting and financial statements of the accounting model, to address these contradictions, costing more operability. Third, the construction project cost accounting methods develop construction project cost accounting, you can press the following steps: (1) cost of the scheme established under the Cost Index Project Manager to organize the first step is to establish cost accounting cost accounting indicators. In order to facilitate cost control, cost accounting indicators should be set as far as possible correspond with the cost of the scheme. Cost of the scheme to be accounted for comparisons of results, reflecting the cost of the scheme to timely implementation. For example: the accounting of certain class expenses machinery actual station project with the division ratio of expenses machinery, construction machinery such as user fees accounted for indicators that can comprehensively reflect the utilization of construction machinery in good condition and the actual usage rate . Cost indicators reflect the cost of using the implementation of the project, costing in excess can be avoided in the past accounting statements,[link widoczny dla zalogowanych], simplifying accounting processes, improve operational accounting. (2) Cost analysis of the main factors for any one project, there is a large number of cost-accounting subjects, can not and does not need to be accounted for each subject, otherwise it will result in higher costs of information losses than gains. Cost factors are involved, including the actual operation of the project the number of resource consumption, price, and the probability of changes in resource prices. For example: the steel processing operations, the efficiency of the workers, steel processing market loss and changes in steel prices are likely to be costing factors. Project cost of the object should be controllable costs. If the enterprise unified procurement of steel, steel market prices the cost of the item is not controllable and not as a cost accounting factors. Otherwise, should be based on the total cost of the project cost of steel and steel market prices proportion of the probability of a change in the analysis, to decide whether to steel price factors as cost accounting. Methods for the analysis of key factors, you can use Pareto Law, ABC analysis, causal analysis diagram method. (3) establishment of cost accounting information results cost accounting system, outcome of the project cost accounting system storage, is the efficient implementation of cost accounting work to be protected, but also cost of doing business the key to implementation of the strategy. In construction project management agencies should require that each project management personnel with the quality of multi-skill, both project quality inspection, the progress of supervisory staff, but also cost control and accounting staff. Management should ensure that end of the day working 1 hour before the internal operation time, which cost accounting is an important one within the industry. Through project development and project management software to establish local area networks, each management accounting results will be aggregated by a computer accounting system established, it will process the information submitted to the project manager, as the basis for development of cost control measures. Project managers and management staff during the cost accounting, data collection, collation, processing, will also make their own management level has been greatly improved. Currently, the construction project cost management has not been well carried out, the crux of the problem lies in the vague understanding of cost accounting and the lack of attention. To strengthen project cost will be the cost of construction enterprises to enter the era of competition in the competitive weapon, but also the cost of business to promote the development of strategy. After China joins the Wr0, facing the construction industry in the context of international competition, costing more to strengthen its important construction companies. To do this, expand the project cost of the practical research work will be