Which subject is included in the expenses incurred in the landscape planning industry?

subject setting of cost accounting In order to collect various expenses according to their purposes, draw a clear line of relevant expenses and correctly calculate the project cost, subjects such as engineering construction, mechanical operation, auxiliary production, indirect expenses, prepaid expenses and accrued expenses should be set up. 2.1 "Engineering Construction" subjects, among which "Engineering Construction" subjects should be set as secondary subjects, including material costs, labor costs, machinery costs and other direct costs: the credit of this subject records the completed project costs. Material costs should be set up according to the items used, such as earthwork, seedling costs, water charges, etc. 2.2 "Mechanical Operation" The application of the subject "Mechanical Operation" should pay attention to the fact that this subject is the expenses incurred by accounting enterprises and their internal independent accounting construction units, machinery stations and transportation teams in using their own construction machinery and transportation equipment for mechanical operation; The subject should be set up according to the category of contracted projects and machinery; Credit record of this subject: the expenses allocated to such subjects as "project construction", "other business expenses" and "special project expenses". When using the subject of "auxiliary production", we should pay attention to the expenses incurred by the auxiliary production department of the accounting enterprise for the production of materials and materials, provision of labor services (such as equipment maintenance, on-site production of components, cleaning of fixed assets, wind, water and electricity supply, etc.) for engineering construction, product production, mechanical operation and special projects. Credit record of this subject: the expenses or costs allocated to such subjects as "engineering construction", "mechanical operation" and "other business expenses". 2.4 "Indirect Expenses" The use of the subject "Indirect Expenses" should pay attention to the fact that this subject is the on-site expenses incurred by accounting enterprises and their internal independent accounting units for organizing and managing construction and production activities. In actual work, some accounting personnel often cannot grasp this point. For example, when allocating wages, all wages are included in this subject. 3 Cost Accounting and Allocation Project Cost Accounting will summarize the expenses incurred in the construction of landscaping projects through the subject of "project construction" according to relevant information, and then directly or allocated them to the relevant cost accounting objects to calculate the actual cost of each project. 3.1 Labor Cost Accounting Labor cost refers to the wages, wage allowances, bonuses, labor protection fees, etc. of greening workers who are directly engaged in the construction of landscaping projects during the construction process, and those who directly make components and transport materials and ingredients for the direct projects at the construction site. The specific components of labor costs should be consistent with the caliber of labor costs in the budget quota of greening projects in various regions. The contents include: (1) Basic salary refers to the basic salary paid to production workers. (2) Wage subsidies refer to winter coal subsidies, housing subsidies and mobile construction subsidies issued according to the prescribed standards. (3) The auxiliary wages of production workers refer to the wages of non-working days other than the effective construction days of production workers, including the wages of employees during their study and training, the wages during their transfer to work, visiting relatives and taking vacations, the wages of downtime due to climate influence, the wages of holidays within six months, and the wages of marriage, funeral and maternity leave. (4) Employee welfare funds refer to employee welfare funds accrued according to the prescribed standards. (5) Labor protection expenses of production workers refer to the purchase and repair expenses of labor protection articles, clothing subsidies for apprentices, heatstroke prevention and cooling expenses, and health care expenses for construction in an environment that is harmful to health. The labor and wage department provides the financial department with a "summary table of unit project employment" every month, and the financial department prepares a "salary distribution table" accordingly, which is included in the costs and expenses according to the beneficiaries. If the piecework wage system is adopted, the expenses can generally be distinguished for which project; If the hourly wage system is adopted, the wages included in the cost shall be calculated and distributed according to the daily average wages calculated by the total wages of the month and the total attendance days of the workers, and the actual employment of each project in the month; Wage surcharges can be distributed in proportion; The distribution method of labor protection fee is the same as salary. 3.2 Material cost accounting can generally be determined according to the items included in the direct cost in the budget and final accounts of greening project construction. The materials of construction enterprises are not only mainly used for engineering construction, but also used for non-productive consumption such as temporary facilities and welfare facilities. Therefore, in accounting, the boundary between project consumption and other consumption should be divided according to the purpose of the issued materials. Only the materials directly used in the project can be included in the cost accounting object. The materials consumed for organizing and managing the project construction and the materials consumed by various construction machinery should be collected through the subjects of "indirect expenses" and "mechanical operation" respectively, and then allocated to the corresponding cost items. The materials that should be recorded in the project cost shall be debited to the account of "Project Construction" and credited to the accounts of "Inventory Materials" and "Turnover Materials-Amortization of Turnover Materials". 3.2.1 Contents of material expenses (1) Original price (or supply price) of materials (2) Handling fee of sales department (3) Packing fee (4) Handling fee, transportation fee and loss on the way when materials are transported from source to site warehouse or designated stacking place (5) Purchasing and storage fee (3.2.2) Methods of collecting and distributing material expenses (1) The quantity can be counted and the materials can be distinguished. (2) Although the quantity can be counted when picking, if it belongs to centralized batching or unified blanking, it should be marked "centralized batching" on the picking list. At the end of the month, the materials department will prepare a "centralized batching consumption calculation sheet" according to the batching situation and the material consumption quota, so as to allocate it to all beneficiaries. (3) It is difficult to count the quantity and distinguish the cost accounting objects. periodic inventory system can be used to calculate the actual consumption of this month, and then a "large pile of material consumption calculation sheet" can be compiled according to the physical quantity of the accounting objects and the material consumption quota, so as to allocate and count the materials to each beneficiary. (4) Turnover materials and low-value consumables shall prepare corresponding amortization calculation sheets according to the actual number of recipients and the specified amortization method, so as to determine the amortization expense amount of each cost accounting object. 3.3 Accounting of machinery usage fee The construction machinery usage fee refers to the amount of construction machinery shifts required to complete the garden project specified in the quota, and the expenses incurred by the construction machinery calculated according to the corresponding machinery shift fee quota. Mechanical expenses generally include the first kind of expenses: mechanical depreciation expenses, major repairs, maintenance expenses, lubricating materials and wiping materials, installation, disassembly and auxiliary facilities, mechanical entrance and exit fees, etc. The second kind of expenses: the labor cost, power and fuel cost of the workers on board; As well as road maintenance fees, license plate taxes and insurance premiums. The allocation method is as follows: 3.3.1 Machine-shift allocation method is to allocate according to the number of machine-shifts of construction machinery used by each cost accounting object. It is suitable for single machine accounting. 3.3.2 Budget allocation method is to allocate according to the ratio of the actual mechanical operation expenses to the mechanical use fees specified in the budget quota. 3.3.3 The workload distribution method is based on the workload completed by various machines. For example, the car cost is calculated in tons of kilometers. 3.4 Accounting for other direct costs Other direct costs refer to other costs incurred in the construction process other than direct costs. Generally, the beneficiary can be distinguished, and it is directly included in the cost when it occurs. The contents include: (1) construction cost increase in winter and rainy season; (2) Increased fees for night construction; (3) the second handling fee; (4) The use fee of production tools and appliances refers to the purchase, amortization and maintenance fees of production tools and inspection and experimental appliances that are not fixed assets required for construction and production, as well as the subsidies paid to workers for their own tools. (5) Test and experiment expenses refer to the expenses incurred by general appraisal and inspection of building materials, components and building installations, including the expenses of materials and chemicals consumed by self-established laboratories for experiments, as well as the expenses of technological innovation and research and trial production. (6) Engineering positioning survey, project handover, site cleaning and other expenses. 3.5 Accounting of indirect expenses Indirect expenses refer to the expenses of landscaping construction enterprises for organizing construction, managing and indirectly serving the production of landscape engineering. 3.5.1 Construction management fee Construction management fee refers to all the management fees required by construction enterprises for organizing and managing the construction of garden projects, as well as the sum of the expenses of manpower, material resources and funds for serving the employees of enterprises. 3.5.2 Other indirect expenses Other indirect expenses refer to other expenses beyond the contents included in the construction management fee, generally including: (1) Temporary facilities expenses refer to the expenses of temporary buildings, structures and other temporary facilities for life and production necessary for the construction of garden projects by construction enterprises; (2) Labor insurance funds refer to the expenses of retired employees and sick leave wages for more than 6 months according to the labor insurance regulations and the employee welfare funds extracted according to the total wages of the above-mentioned employees in state-owned construction enterprises. 3.5.3 Indirect costs are similar to the manufacturing costs of industrial enterprises in nature. The indirect costs incurred shall be accounted for in the detailed account of "Engineering Construction-Indirect Costs". At the end of the period, the collected indirect costs shall be allocated specifically according to the proportion of direct costs and the proportion of budgeted indirect costs. The selected allocation standards should be consistent with the charging standards when compiling the project budget, that is, in the project cost budget, if the charging of indirect costs is determined according to the proportion of direct costs, indirect costs should be allocated based on direct costs. If the indirect cost is determined according to the proportion of labor cost in the project cost budget, the indirect cost should be allocated based on labor cost.