老话题新任务，这是我在今天下午会后的第一个念头，终究是财务部的人，再怎么忙也要帮他们。
下午会上领导的意思很明显，明确公司是利润中心，项目是成本中心，需要及时准确的了解本公司各个项目的真实运作情况。当时有个想法，公司能否象外国公司一样将管理会计与税务部门分开？
会后，我第一次拜读财务部提供给项目管理部的工程项目成本核算办法，说句不客气的话，确实不能满足领导收入与费用、成本的配比要求，也没有提及与其他部门的接口关系及时限要求，这样主要增加了实际操作难度。
我没有动笔修改，而是拿着自己的笔记本分析了一下工程公司与施工企业成本核算的区别。
<P>1、工作范围及优势不同。对于我们这个新兴的工程公司，特点是有技术优势，没有自己的施工队伍，拥有的各方面的管理人才。承揽的项目从过去的设计为主逐渐以工程承包为主，有Ｐ＋Ｃ，也有越来越多的ＥＰＣ总承包。而施工企业的施工队伍过硬，成本核算体系比较完备。</P>
<P>2、支出范围不同。同样是为项目发生的全部费用。但是对于像我们公司这样的工程公司，E部分支出包括两部分，自行设计和设计外委。自行设计的主要是人工费及其他的设计人员费用，设计外委通过设计分包合同支出体现。P部分，我公司基本上都是通过采购部从外部采购，通过采购分包合同也能体现。C部分全部外包，合同支出也能体现。而对于施工企业，工程成本项目是施工费用按经济用途应计入工程成本的费用类别，由人工费、材料费、机械使用费，其他直接使用费和间接费用构成。</P>
<P>3、利润点实现的时间不同。工程公司利润点通常是管理费部分，而在工程前期和中期管理费部分通常是拿不到的，尤其是前期。施工企业的工程毛利应该在签定合同时就有个比较明确的估值，起码在签定合同前就已具备了施工图及工程量清单及单价表，每期在按完工进度百分比确认收入时，按照公司也可推算出当期应确认的成本。当期是考虑毛利的。</P>
<P>4、工程成本核算与管理的组织体制不同。<SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">施工企业一般实行公司、工区（分公司）和施工队三级管理或公司、工区（分公司）两级管理，与此相适应，工程成本核算的组织一般也实行公司、工区（分公司）和施工队三级核算或公司、工区（分公司）两级核算。工程公司一般实行公司、项目两级核算。</SPAN></P>
<P><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">还有些别的不同吧，没有时间细想，总的来说，不能照搬施工企业会计实务。（但是对于海外项目的外帐，在分包商不能独立，作为我们分部考虑情况下，完全可以借鉴）那么如何设计呢？初步定个框架吧，突如其来的消息弄的心很乱，没有办法集中精力好好琢磨。</SPAN></P>
<P><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">****工程公司成本核算办法</SPAN></P>
<P><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">第一章 总则</SPAN></P>
<P><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast"></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">第二章</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'Arial','sans-serif'; mso-bidi-font-size: 10.5pt"><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><SPAN style="mso-spacerun: yes">&nbsp;&nbsp;</SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">工程成本核算原则</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'Arial','sans-serif'; mso-bidi-font-size: 10.5pt"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">第三章</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'Arial','sans-serif'; mso-bidi-font-size: 10.5pt"><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><SPAN style="mso-spacerun: yes">&nbsp;</SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">工程成本开支范围</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'Arial','sans-serif'; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">第四章</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'Arial','sans-serif'; mso-bidi-font-size: 10.5pt"><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><SPAN style="mso-spacerun: yes">&nbsp;&nbsp;</SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">工程成本核算对象</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'Arial','sans-serif'; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 27.5pt; TEXT-ALIGN: left; mso-line-height-rule: exactly" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">第五章</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'Arial','sans-serif'; mso-bidi-font-size: 10.5pt"><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><SPAN style="mso-spacerun: yes">&nbsp;&nbsp;</SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">工程成本项目</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'Arial','sans-serif'; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">第六章</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'Arial','sans-serif'; mso-bidi-font-size: 10.5pt"><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><SPAN style="mso-spacerun: yes">&nbsp;</SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">工程成本核算与管理的基础工作</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'Arial','sans-serif'; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 28pt; TEXT-ALIGN: left; mso-line-height-rule: exactly" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">第七章</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'Arial','sans-serif'; mso-bidi-font-size: 10.5pt"><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><SPAN style="mso-spacerun: yes">&nbsp;&nbsp;</SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">工程成本核算与管理的组织体制</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'Arial','sans-serif'; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">第八章</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'Arial','sans-serif'; mso-bidi-font-size: 10.5pt"><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><SPAN style="mso-spacerun: yes">&nbsp;&nbsp;</SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">工程成本核算与管理责任制（公司各职能部门在成本管理中的分工与接口）</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'Arial','sans-serif'; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">第九章</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'Arial','sans-serif'; mso-bidi-font-size: 10.5pt"><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><SPAN style="mso-spacerun: yes">&nbsp;&nbsp;</SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast">工程成本会计核算程序</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'Arial','sans-serif'; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></P>
<P><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">第十章</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; FONT-FAMILY: 'Arial','sans-serif'; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><SPAN style="mso-spacerun: yes">&nbsp;&nbsp;</SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">工程实际成本的核算</SPAN></P>
<P><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-theme-font: minor-fareast; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">好了，明天再与项目管理部交流并补充吧，该回家了。</SPAN></SPAN></P>
<P><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast"></SPAN>&nbsp;</P>