甲供材料核算方法的探讨（Discussion on the accounting method for material supplied by armour）.docVIP

甲供材料核算方法的探讨（Discussion on the accounting method for material supplied by armour） Discussion on the accounting method for material supplied by a cost engineer In the process of real estate development, the material cost accounts for about 65% of the cost of the project development (except land). In order to ensure the quality of the project and save the cost of the project, the real estate development and management company usually adopts the form of one supply material for the engineering materials. The so-called material supplied by Party A, is the construction side and the construction side between the material supply, management and accounting method, which the real estate developers in the construction bidding and construction unit signed a construction contract, the developer for the party, stipulated in the contract of the project in the main material used by the Party (the development of a unified purchase of materials), the settlement price in accordance with the actual settlement price, in accordance with the number of Party A (developer) allocated to Party B (construction unit) the number of settlement. In the method of material supply, the material price risk is borne by the developer, and the quantity risk of the material is borne by the construction unit. The development of materials required for the construction unit calculation according to the construction drawings, lists of materials supply, each construction unit according to the amount of material needed to advance the progress of the project budget reporting plan, development units unified purchase management, the project payment settlement will remove this part of the money from the settlement amount of material. From the point of view of the real estate project cost control and management perspective, management of material supplied by Party A accounting method does have its advantages, mainly in saving material procurement costs and reduce the payment to the construction of material preparatio