《工程成本核算与分析》课件——材料费的核算内容和入库成本的计算.pptxVIP

材料费用的核算Accountingofmaterialcost

01知识目标KnowledgeObjective了解材料费用的概念、分类和入库Understandtheconcept,classificationandentryofmaterialcosts02能力目标Abilityobjective掌握材料费用的组成和入库成本计算Masterthecompositionofmaterialexpenseandinventorycostcalculation03素质目标QualityObjective培养学生具备诚信严谨的职业素养Developstudentswithintegrityandrigorintheirprofessionaldemeanor

核算对象Accountingobject施工企业Constructionenterprise主要任务Maintask工程建设Engineeringconstruction成本管理重点KeyPointsofCostManagement降低材料的消耗Reducetheconsumptionofmaterials

01材料费用的内容Contentofmaterialcost02材料费用的分类Classificationofmaterialcosts03材料费用的入库Entryofmaterialcost04材料费用的账务处理Accountingtreatmentofmaterialcost

材料费用的内容Contentofmaterialcost设想你在振兴建筑有限公司上班，该公司最近承接道路建设项目，在正式施工前，你会去采购哪些材料用于建设？ImagineyouworkatZhenxingConstructionCo.,Ltd.Thecompanyhasrecentlyundertakenaroadconstructionproject.Beforetheofficialconstructionbegins,whatmaterialswouldyoupurchasefortheconstruction?碎石Crushedstone水泥Cement沥青Asphalt挡板Barrier脚手架Scaffolding

1.原材料1.Rawmaterial材料费用的分类Classificationofmaterialcosts主要材料，如钢筋、水泥、碎石、沥青等

Mainmaterials,suchassteelbars,cement,crushedstone,asphalt,etc.各种机械配件

Variousmechanicalparts2.周转材料2.Revolvingmaterial周转材料,如挡板、脚手架等能重复使用的材料

Revolvingmaterials,reusablematerialssuchasbarriers,scaffolding,etc.低值易耗品

Low-valueconsumables结构件，如预制件、钢筋方型架

Structuralcomponentssuchasprefabricatedcomponents,steelbarsquareframes分为Divideinto原材料Rawmaterials周转材料Revolvingmaterial

材料费用的内容Contentofmaterialcost主要包括Mainlyincluding材料原价Originalpriceofmaterials材料运杂费Materialhandlingandmiscellaneousfees运输损耗费Transportationlossfee采购保管费Procurementandstoragefee一般是材料的购买价，以供货单位开具的发票所填制的价款为准。Generally,itisthepurchasepriceofthematerials,asindicatedontheinvoiceissuedbythesupplyingunit.1.材料原价1.Originalpriceofmaterials指材料从来源地运到工地仓库以前所发生的全部费用。Itreferstoallexpensesincurredintransportingmaterialsfromthesourcetotheconstruction