待结算方法在基建项目成本核算中的应用

Application of Pending Settlement Method in Cost Accounting of Infrastructure Projects

国有企业基本建设项目投资规模大,建设周期长,建设过程复杂,由于项目建设单位重建设、轻管理,建设成本核算面临诸多困境。为有效管控投资额度,实现工程建设管理与成本核算相融合,创新提出在建工程核算的待结算方法,从会计分录与应用机制方面对待结算方法进行说明,突出投资结算审核管控作用,实现在建工程核算精细化和规范化管理,使在建工程核算满足编制竣工财务决算报告和项目管理的需要。

The infrastructure projects of state-owned enterprises are characterized by large investment scale,long construction cycle,and complex construction process.Due to the emphasis on construction and neglect of management by project employers,it is difficult to conduct construction cost accounting.In order to effectively control investment quotas and integrate construction management with cost accounting,this paper innovatively proposes a pending settlement method for the accounting of construction in progress,explains the pending settlement method from the perspective of accounting entries and application mechanisms,highlights the role of investment settlement review and control,to manage the accounting of construction in progress in a refined and standardized manner,so that the accounting of construction in progress meets the requirements for preparation of completion settlement reports and project management.