Other direct expenditures include wages, bonuses, allowances and subsidies for personnel directly engaged in the production of products
.
Direct wages include wages, bonuses, subsidies and subsidies of personnel directly engaged in product production
.
2、 Direct engineering cost direct engineering cost refers to the living labor and materialized labor directly consumed in the construction and installation process
.
2
.
The operation of each detail is very important
.
In commodity circulation enterprises, direct cost refers to the purchase price of goods purchased by enterprises, and the freight charges incurred in purchasing goods are not accounted as direct costs
.
Are direct cost and direct engineering cost the same? What’s the difference? To clarify the difference, we need to be familiar with the characteristics of the two
.
To sum up, the direct cost consists of direct project cost and measure cost
.
Whether the direct expenses incurred in the current period should be recognized or not should be judged and handled according to the principle of accrual basis
.
Direct engineering cost is quota direct cost, and direct cost is direct engineering cost plus measure cost
.
Any direct expense that does not belong to the current period shall not be recognized as the current expense even if it is paid in the current period
.
The direct cost of the project includes labor cost, material cost, machinery cost and measure cost (including technical measure cost and organization measure cost)
.
3
.
For example, the standard of quota procedure is to set quota to calculate direct cost of quota (labor cost, material cost and machinery cost), unit price measure cost (formwork, scaffold, precipitation, vertical transportation and super elevation), total price measure cost (Construction in winter and rainy season, secondary handling, water and power cut, and position control) Retest and site cleaning, finished product protection, inspection and test cooperation, night construction costs), safe and civilized construction costs, management costs, profits, fees, taxes, etc
.
That is to say, in a certain period, all the direct expenses that should belong to the current period should be recognized as the current expenses no matter whether the payment is made or not
.
3、 The relationship between direct cost and direct engineering cost: direct engineering cost = direct engineering cost + measure cost, which is subordinate relationship
.
The principle of accrual basis is based on the accrual of expenses, not on whether the funds are paid
.
First, direct cost includes the production of goods and services Direct materials, direct labor, commodity prices and other direct expenses incurred in the provision of labor services
.
It can be calculated by setting quota and taking charge according to corresponding standards
.
The accuracy of the project direct cost has a great influence on the determination of the project cost, because the calculated project direct cost is the basis of the cost calculation in the project cost, so the calculation of the project direct cost must be practical and realistic
.
In manufacturing enterprises, direct costs include direct materials, direct wages and other direct expenditures
.
4
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Direct cost and direct engineering cost are usually involved in the installation process of construction enterprises
.
Let’s have a look with Mingsheng bidding website
.
It is composed of direct cost, other direct cost and on-site fund
.
Finally, the above summary is the total construction cost of the project, which is the direct project cost
.
1
.
Direct engineering cost includes labor cost, material cost and machinery cost
.
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Direct materials include raw materials, auxiliary materials, spare parts, purchased semi-finished products, fuel, power, packaging materials and other direct expenses actually consumed in the production and operation process of the enterprise
.