《機械員》

“Mechanic”樁工機械

PilingMachinery3.1.5土方施工機械的選擇3.1.5Selectionofearthworkconstructionmachinery第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery3.1.1挖掘機3.1.1Excavator第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery建筑機械成本核算是機械設備使用壽命期內全過程的經濟活動，也是施工單位成本控制的重要內容之一，是管好設備、合理配置資源和合理使用設備資源的有效措施。Costaccountingofconstructionmachineryisaneconomicactivityinthewholeprocessoftheservicelifeofmachineryandequipment,aswellasoneoftheimportantcontentsofconstructionUnitcostcontrol.Itisaneffectivemeasuretomanageequipment,reasonablyallocateresourcesandreasonablyuseequipmentresources.第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery加強成本核算和成本控制，強化建筑機械的管、用、養、修制度和規定的落實，對增強市場競爭能力，有著十分重要的作用。Strengtheningcostaccountingandcontrol,strengtheningtheimplementationofmanagement,use,maintenance,andrepairsystemsandregulationsforconstructionmachinery,playsaveryimportantroleinenhancingmarketcompetitiveness.

同學們，今天我們學習第四章機械員的通用知識第一節建筑機械成本核算類型。Classmates,todaywewilllearnChapter4,GeneralKnowledgeofMechanists,Section1,TypesofCostAccountingforConstructionMachinery.在這一節中我們將了解Inthissection,wewilllearnabout4.1.1.班組核算4.1.1.Teamaccounting4.1.2.修理費用核算4.1.2.Repaircostaccounting第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery4.1建筑機械成本核算類型4.1TypesofCostAccountingforConstructionMachinery建筑機械成本核算，是企業對建筑機械經濟管理的重要內容，特別是機械公司的經營管理，需要對建筑機械進行成本核算。Costaccountingforconstructionmachineryisanimportantaspectofeconomicmanagementforenterprises,especiallyfortheoperationandmanagementofmachinerycompanies,whichrequirescostaccountingforconstructionmachinery.第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery4.1建筑機械成本核算類型4.1TypesofCostAccountingforConstructionMachinery建筑機械成本核算包括單機核算、班組核算、維修核算等，其中單機核算為最基本的核算方式，將在下節重點介紹。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械，一般適合于班組核算。Smallandmedium-sizedmachinerymanagedbyteamsisgenerallysuitableforteamaccounting.班組核算與單機核算在項目核算中互為補充，結合起來運用，班組核算的內容主要有以下3個方面：Teamaccountingandsinglemachineaccountingcomplementeachotherinprojectaccountingandareusedtogether.Thecontentofteamaccountingmainlyincludesthefollowingthreeaspects:4.1.1.班組核算4.1.1.Teamaccounting2.建筑機械的消耗支出。2.Consumptionexpenditureofconstructionmachinery.1.完成任務和收入。1.Completetasksandgenerateincome.3.采取改進措施。3.Takeimprovementmeasures.完成任務可按產量、臺班定額考核，收入可按產量，也可按承接工程中建筑機械使用費計算，或按使用臺班數折合臺班費計算。Thecompletionoftaskscanbeassessedbasedonproductioncapacityandunitshiftquotas,andincomecanbecalculatedbasedonproductioncapacity,constructionmachineryusagefeesintheundertakenproject,orconvertedintounitshiftfeesbasedonthenumberofunitsused.4.1.1.班組核算4.1.1.Teamaccounting2.建筑機械的消耗支出。2.Consumptionexpenditureofconstructionmachinery.1.完成任務和收入。1.Completetasksandgenerateincome.3.采取改進措施。3.Takeimprovementmeasures.包括機械臺班費組成的各項費用支出，按定額考核。Thevariousexpenses,includingthecostofmechanicalshifts,shallbeassessedaccordingtothequota.4.1.1.班組核算4.1.1.Teamaccounting2.建筑機械的消耗支出。2.Consumptionexpenditureofconstructionmachinery.1.完成任務和收入。1.Completetasksandgenerateincome.3.采取改進措施。3.Takeimprovementmeasures.根據考核期中的分項收入、支出費用核算其盈虧數，通過分析，找出薄弱環節，采取改進措施。Calculatetheprofitandlossbasedontheitemizedincomeandexpenditureexpensesduringtheassessmentperiod,identifyweaklinksthroughanalysis,andtakeimprovementmeasures.4.1.2.修理費用核算4.1.2.Repaircostaccounting單機大修理成本核算是由修理單位對大修竣工的建筑機械按照修理定額中劃分的項目，分項計算其實際成本，其中主要項目有：Thecostaccountingofsinglemachinemajorrepairsisdeterminedbytherepairunitbasedontherepairquotaforthecompletedconstructionmachinery,andtheactualcostiscalculatedbyitem.Themainitemsinclude:1.大修理成本核算1.Costaccountingformajorrepairs（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.1.大修理成本核算1.Costaccountingformajorrepairs（1）工時費：按實際消耗工時乘以工時單價，即為工時費。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.1.大修理成本核算1.Costaccountingformajorrepairs工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(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：如采取按實報銷，則應收支平衡；如采取配件材料費用包干，則以實際發生的配件材料費與包干費相比，即可計算其盈虧數。(2)Accessorymaterialcosts:Ifreimbursementisbasedonactualexpenses,itshouldbebalancedbetweenincomeandexpenditure;Ifthecostofaccessorymaterialsislumpsum,theprofitandlosscanbecalculatedbycomparingtheactualcostofaccessorymaterialswiththelumpsumfee.（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(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、替換設備等一般按定額結算，根據定額費用和實際費用相比，計算其盈虧數。(3)Fuelandauxiliarymaterials:includingoilfuel,auxiliarymaterials,replacementequipment,etc.addedandconsumedduringrepairs,aregenerallysettledaccordingtothequota.Theprofitandlossamountiscalculatedbasedonthecomparisonbetweenthequotacostandtheactualcost.Theaboveitemsconstitutetheactualcostofmajorrepairofconstructionmachinery.（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.1.大修理成本核算1.Costaccountingformajorrepairs上述各項構成建筑機械大修實際成本，與計劃成本（修理技術經濟定額）對比，可以考核執行情況和1臺大修理建筑機械成本的盈虧情況。Comparedwiththeplannedcost(repairtechnicalandeconomicquota),theexecutionstatusandtheprofitandlosssituationofthecostofonemajorrepairconstructionmachinerycanbeassessed.第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery4.1建筑機械成本核算類型4.1TypesofCostAccountingforConstructionMachinery

2.建筑機械維護保養成本核算2.Costaccountingformaintenanceandupkeepofconstructionmachinery各等級維護保養是在加強單機考核的基礎上，把單臺建筑機械一定時間內消耗的維修費用累計、找出維護保養費消耗最多的、以便有計劃、有針對性地制定措施，降低維修費用。Onthebasisofstrengtheningindividualmachineassessment,maintenanceandupkeepateachlevelaccumulatesthemaintenancecostsconsumedbyasingleconstructionmachinerywithinacertainperiodoftime,identifiesthemaintenanceandupkeepcoststhatconsumethemost,andformulatesmeasuresinaplannedandtargetedmannertoreducemaintenancecosts.第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery4.1建筑機械成本核算類型4.1TypesofCostAccountingforConstructionMachinery

2.建筑機械維護保養成本核算2.Costaccountingformaintenanceandupkeepofconstructionmachinery建筑機械保養項目有定額的，可計算實際發生的費用與定相比，了解定額執行情況和維護保養費用盈虧。Ifthereisaquotaforthemaintenanceprojectofconstructionmachinery,theactualexpensesincurredcanbecalculatedandcomparedwiththequota,andtheimplementationstatusofthequotaandtheprofitandlossofmaintenancecostscanbeunderstood.沒有定額的保養、檢修項目，應包括在單機核算和班組核算中，采用承包方式，以促進維修工與操作工密切配合，共同為降低成本減少費用而努力。Maintenanceandrepairprojectswithoutquotasshouldbeincludedinsinglemachineaccountingandteamaccounting,usingacontractingapproachtopromoteclosecooperationbetweenmaintenanceworkersandoperators,andworktogethertoreducecostsandexpenses.c（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.建筑機械的單機核算內容4.2.Singlemachineaccountingcontentofconstructionmachinery單機核算就是對單臺建筑機械進行經濟核算，其核心內容就是收入、成本支出和核算盈虧三大部分。Singlemachineaccountingistheeconomicaccountingofasingleconstructionmachinery,withitscorecontentbeingincome,costexpenditure,andaccountingforprofitsandlosses.（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.1.收入統計分析4.2.1.IncomeStatisticsandAnalysis建筑機械當月收入是指該機當月實際完成的工作量或創造的施工經營產值，作好統計是單機核算最關鍵的問題。Themonthlyincomeofconstructionmachineryreferstotheactualworkloadcompletedortheconstructionandoperationoutputvaluecreatedbythemachineinthatmonth,andgoodstatisticsarethemostcrucialissueinsinglemachineaccounting.第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery4.2.建筑機械的單機核算內容4.2.Singlemachineaccountingcontentofconstructionmachinery4.2.1.收入統計分析4.2.1.IncomeStatisticsandAnalysis建筑機械收入應當依據不同核算目標和該機械自身特點分為不同的核算層次，建筑機械收入在公司核算的層面應該是建筑機械合理的折舊回收，以及該機械購置時所投人的資金若用于其他社會投資所得的回報（一般不低于該筆資金市場同期利息)。Theincomeofconstructionmachineryshouldbedividedintodifferentaccountinglevelsbasedondifferentaccountingobjectivesandthecharacteristicsofthemachineryitself.Atthecompany'saccountinglevel,theincomeofconstructionmachineryshouldbethereasonabledepreciationandrecoveryoftheconstructionmachinery,aswellasthereturnonthefundsinvestedinthepurchaseofthemachineryifusedforothersocialinvestments(generallynotlessthanthemarketinterestofthesameperiodofthefunds).（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.1.收入統計分析4.2.1.IncomeStatisticsandAnalysis項目核算層應以當月實際完成工作量乘以市場單價。Theprojectaccountingteamshouldmultiplytheactualcompletedworkloadofthemonthbythemarketunitprice.4.2.建筑機械的單機核算內容4.2.Singlemachineaccountingcontentofconstructionmachinery（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.以實際工作臺班計算時，首先應統計當月實際的工作臺班，統計依據為《建筑機械運轉記錄》的運轉臺時數。Whencalculatingbasedonactualworkshifts,thefirststepistocalculatetheactualworkshiftsofthemonth,basedontheoperatinghoursofthe"ConstructionMachineryOperationRecord".（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.以實際完成工程量計算時，應逐項做好每班實際完成工作量的統計工作。Whencalculatingbasedontheactualamountofworkcompleted,thestatisticalworkoftheactualamountofworkcompletedforeachshiftshouldbedoneitembyitem.統計數據要客觀、全面、準確，尤其要注意輔助工程、不能遺漏。Statisticaldatashouldbeobjective,comprehensive,andaccurate,withparticularattentiontoauxiliaryengineeringandnottobemissed.（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.工程單價應當依照投標單價或承包單價，如從事的輔助工程無計量單價，則按建筑機械臺班定額進行折算，做好收人統計分析工作應注意以下幾點：Theunitpriceoftheprojectshouldbebasedonthebiddingunitpriceorthecontractingunitprice.Ifthereisnomeasurementunitpricefortheauxiliaryengineeringengagedin,itshouldbeconvertedaccordingtothequotaofconstructionmachineryshifts.Thefollowingpointsshouldbepaidattentiontowhenconductingincomestatisticsandanalysiswork:第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery

1.項目部須建立相對獨立的建筑機械工作量或工作臺時統計制度。1.Theprojectdepartmentmustestablisharelativelyindependentstatisticalsystemfortheworkloadorworkbenchhoursofconstructionmachinery.特別是在土石方工程（或其他某項專項工程）較多的項目，應安排專人建立統計臺賬并負責現場統計工作，及時匯總每班次每臺設備完成的工程量，統計工作要保持連續性，形成完備的第一手資料。Especiallyinprojectswithalargenumberofearthworks(orotherspecialprojects),adedicatedpersonshouldbearrangedtoestablishastatisticalledgerandberesponsibleforon-sitestatisticalwork,timelysummarizingthecompletedquantitiesofeachshiftandequipment,andmaintainingcontinuityinstatisticalworktoformcompletefirst-handmaterials.第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery2.建筑機械實際完成工作量統計應與機械操作工勞務承包工資掛鉤，使機械操作工成為自然的統計數據校核者，保證數據準確性和有效性。2.Theactualworkloadstatisticsofconstructionmachineryshouldbelinkedtothelaborcontractwagesofmechanicaloperators,makingthemnaturalstatisticaldatavalidatorsandensuringdataaccuracyandeffectiveness.在實行單機核算過程中要形成與之配套的計件工資制度。Intheprocessofimplementingsinglemachineaccounting,asupportingpieceratewagesystemshouldbeestablished.（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.2.成本支出統計與分析4.2.2.Costexpenditurestatisticsandanalysis4.2.建筑機械的單機核算內容4.2.Singlemachineaccountingcontentofconstructionmachinery建筑機械成本支出分為固定支出和變動支出兩部分。Thecostexpenditureofconstructionmachineryisdividedintotwoparts:fixedexpenditureandvariableexpenditure.（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.2.成本支出統計與分析4.2.2.Costexpenditurestatisticsandanalysis其中固定支出費用包括：月提折舊（使用費）、保險費、養路費、運管費、車船使用稅、車輛年審等費用等，這些費用可參照公司《機械設備使用費收取表》、收費結算憑證、每月匯總分機計入。Thefixedexpenditureexpensesinclude:monthlydepreciation(usagefee),insurance,roadmaintenance,transportationandmanagementfees,vehicleandvesselusagetax,annualvehicleauditfees,etc.Theseexpensescanbeincludedinthecompany's"MechanicalEquipmentUsageFeeCollectionTable",feesettlementvouchers,andmonthlysummaryextensions.第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery變動支出費用包括：Variableexpenditurecostsinclude:動力費（電費）、燃料費、維修費（含配件費、修理人員工資及附加費、保養費、潤滑油、工具費及操作工工資及附加費等)。power(electricity),fuel,maintenance(includingspareparts,repairstaffwagesandsurcharges,maintenance,lubricants,toolsandoperatorwagesandsurcharges,etc.).第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery動力燃料是管理重點，針對油動機械設備應隨車建立《機械加油手冊》，加油記錄由物資管理部門據實登錄，同時需要由操作工簽字確認，月終與物資科臺賬進行核對；電動設備應設專用電表進行電力計量。Powerfuelisthefocusofmanagement,foroil-drivenmachineryandequipmentshouldbeestablishedwiththevehicle"mechanicalrefuellingmanual",refuellingrecordsbythematerialmanagementdepartmentaccordingtothelog,atthesametimeneedtobesignedbytheoperatortoconfirmtheendofthemonthwiththematerialsectionoftheledgerforverification;electricequipmentshouldbesetupaspecialmeterforpowermeasurement.第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery工具配件及維修保養材料由項目物資管理部門配合機械管理人員從物資臺賬中篩選得出，并編制各設備材料消耗明細表；Toolaccessoriesandrepairandmaintenancematerialsarescreenedoutfromthematerialledgerbytheprojectmaterialmanagementdepartmentincooperationwiththemechanicalmanagementpersonnel,andthematerialconsumptionscheduleofeachequipmentisprepared;維修用工時費用可從修配人員工資中進行攤銷；thecostofman-hoursusedformaintenancecanbeamortisedfromthewagesoftherepairers;操作人員工資按照計件工資結算成果，按單車匯入。thewagesoftheoperatorsareremittedaccordingtotheresultsofthesettlementofthepiece-ratewages,andremittedaccordingtothesinglevehicle.（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.最終匯總設備成本支出總額，并形成單位成本指標和盈虧分析情況。Thefinalsummaryofthetotalequipmentcostexpenditure,andtheformationofunitcostindicatorsandprofitandlossanalysis.第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery

單機核算數據的收集，應該注意以下幾個問題：Singlemachineaccountingdatacollection,shouldpayattentiontothefollowingissues:1、嚴格配件工具領用程序，配件工具應嚴格按照限額領料操作程序執行，以設備管理人員為第一控制責任人，任何配件工具領用必須由機械管理員簽認的《配件領用審批單》方可發料。1,strictfittingsandtoolstoadoptprocedures,fittingsandtoolsshouldbestrictlyinaccordancewiththelimitsofcollateralsoperatingproceduresfortheimplementationoftheequipmentmanagementpersonnelasthefirstcontrolofthepersonresponsibleforanyfittingsandtoolsmustbeadoptedbythemechanicaladministratortosignthe"fittingsadoptionapprovalsheet"beforetheissueofmaterials.Importantaccessoriesandtyres,etc.重要配件及輪胎等必須實行“交舊領新”，作好事中控制。mustimplementthe"deliveryofoldandnew",asagoodthinginthecontrol.第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery

單機核算數據的收集，應該注意以下幾個問題：Singlemachineaccountingdatacollection,shouldpayattentiontothefollowingissues:

2.嚴格維修保養程序。2.Strictmaintenanceprocedures.建筑機械若需維修保養，機械管理人員應首先填寫《建筑機械維修保養單》，注明建筑機械報修內容，修理人員維修保養完成后，由操作人員進行簽認。Iftheconstructionmachineryrepairandmaintenance,machinerymanagementpersonnelshouldfirstfilloutthe"constructionmachineryrepairandmaintenanceorders",indicatingthecontentoftheconstructionmachineryrepairreport,repairpersonnelrepairandmaintenanceiscompleted,signedbytheoperator.第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery

單機核算數據的收集，應該注意以下幾個問題：Singlemachineaccountingdatacollection,shouldpayattentiontothefollowingissues:委托外部單位維修應另行審批。Themaintenanceentrustedtoexternalunitsshouldbeapprovedseparately.如因人為因素（如缺水、缺機油）造成建筑機械損壞，發生的維修費，應由操作人員承擔。Iftheconstructionmachineryisdamagedduetohumanfactors(e.g.lackofwater,lackofoil),themaintenancefeeincurredshallbebornebytheoperator.第四章建筑機械的成本核算Chapter4CostAccountingofConstructionMachinery

單機核算數據的收集，應該注意以下幾個問題：Singlemachineaccountingdatacollection,shouldpayattentiontothefollowingissues:3.嚴格數據準確性。3.Strictdataaccuracy.數據統計與公司物資電算化一起實行，有良好的基礎，但要將建筑機械配件作為一項重要內容做仔細，必須加強物資管理人員的培訓，編制好配件目錄，做到配件驗收入庫、登記上賬，發料領用名稱型號正確無誤。Datastatisticsandthecompanymaterialcomputerisationtogetherwiththeimplementationofagoodbasis,buttoconstructionmachinerypartsasanimportantelementtodocarefully,wemuststrengthenthetrainingofmaterialmanagementpersonnel,thepreparationofagoodcatalogueofaccessories,sothattheaccessoriesacceptanceintothewarehouse,registeredontheaccount,theissuanceofmaterialstoreceivethecorrectnameandmodel.（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.3.盈虧核算分析4.2.3.ProfitandLossAccountingAnalysis收入一實際支出=+（盈）或一（虧）(A)Income-actualexpenditure=+(profit)or-(loss)(A)實際支出/完成工作量=元/單位產量(B)Actualexpenditure/completedworkload=yuan/unitoutput(B)（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.3.盈虧核算分析4.2.3.ProfitandLossAccountingAnalysis根據建筑機械自身特點，應建立起與之相配套的兩種考核目標，可稱為總費用法和單價指標法。Accordingtothecharacteristicsofconstructionmachineryitself,twocorrespondingassessmentobjectivesshouldbeestablished,whichcanbecalledthetotalcostmethodandtheunitpriceindicatormethod.（1）工時費：按實際消耗工時乘以工時單價，即為工時費。工時單價包括人工費、動力燃料費、工具使用費，固定資產使用費、勞動保護費、車間經費、企業管理費等項的費用分攤，由修理單位參照修理技術經濟定額制定。(1)Laborcost:Thelaborcostiscalculatedbymultiplyingtheactualconsumedlaborhoursbythelaborunitprice.Theunitpriceofmanhourincludeslaborcost,powerfuelcost,toolusecost,fixedassetusecost,laborProtectionracketcost,workshopexpenses,enterprisemanagementcostandothercostsharing,whichshallbeformulatedbytherepairunitwithreferencetotherepairtechnicalandeconomicquota.4.2.3.盈虧核算分析4.2.3.ProfitandLossAccountingAnalysis總費用法即如上式(A),以當月建筑機械總收人減去總支出得出盈虧結果、直接進行核算；Thetotalcostmethod,asshowninequation(A)above,calculatestheprofitandlossresultbysubtractingthetotalexpenditurefromthetotalincomeofconstructionmachineryinthecurrentmonth,a