The purchase and freight charges incurred by the purchased goods are not accounted as direct expenses.
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Direct engineering costs = direct engineering costs + measure costs, which is a subordinate relationship.
It can be calculated by setting quotas and taking fees according to the corresponding standards.
It is composed of direct costs, other direct costs and on-site funds.
Direct engineering costs include labor costs, material costs and machinery costs.
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To sum up, the direct cost consists of direct engineering cost and measure cost.
Whether the direct expenses incurred in the current period should be recognized in the expenses of the current period should be judged and handled according to the requirements of the accrual basis principle, which is based on the accrual of expenses, not on whether the payment is made.
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In commodity circulation enterprises, direct expenses refer to the purchase price of the goods purchased by the enterprise.
1、 Direct expenses direct expenses include direct materials, direct labor, commodity purchase price and other direct expenses incurred in the production of goods and the provision of labor services.
Direct engineering costs are fixed direct costs.
3、 The relationship between direct costs and direct engineering costs.
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In manufacturing enterprises, direct expenses include direct materials, direct wages and other direct expenses.
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Direct expenses that do not belong to the current period, even if the payment is made in the current period, should not be recognized as current expenses.
2、 Direct engineering cost direct engineering cost refers to the live labor and materialized labor directly consumed in the construction and installation process.
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For example, the standard of quota procedure is to set quotas to calculate quota direct costs (labor costs, material costs, machinery costs), unit price measure costs (formwork, scaffolding, precipitation, vertical transportation, superelevation), Total price measure cost (Construction in winter and rainy season, secondary handling, water and power cut-off, position retest and site cleaning, finished product protection, inspection and test cooperation, night construction cost), safe and civilized construction cost, management cost, profit, fees, taxes, etc.
The accuracy of the direct cost of the project has a great impact on the determination of the project cost, because the calculated direct cost of the project is the basis for the calculation of various costs in the project cost, so the calculation of the direct cost of the project must be realistic and sloppy.
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The direct cost of the project includes labor cost, material cost, machinery cost and measure cost (including technical measure cost and organizational measure cost).
Direct materials include raw materials, auxiliary materials, spare parts, purchased semi-finished products, fuels, power, packaging materials and other direct expenses actually consumed by the enterprise in the process of production and operation.
Other direct expenditures include wages, bonuses, allowances and subsidies for personnel directly engaged in product production.
That is, within a certain period, all direct expenses that should belong to the current period, whether or not the payment is made, should be recognized as current expenses.
Direct costs are direct engineering costs plus measure costs.
Finally, the above items are summarized to be the total construction cost of the project, which is the direct engineering cost.
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Direct wages include the wages, bonuses, allowances and subsidies of personnel directly engaged in product production.
