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Companies always want to maximize its profits. To achieve this goal, they will have to look for ways to save money from production, ultimately reduce production cost and increase the quality of product. To achieve sustainable growth, company needs to have a good management system and adding product value through inbound and outbound logistic, not only identify the construction cost, but also how and where costs are incurred, how cost relates to constructing activities and wasted. Constructing cost accounting and calculating the price of finishing goods and constructing industry is an important aspect that is concerned by many companies. In current economic condition, reducing constructing cost and finishing prices play an important role in increasing profits and cash, which is the amount of money to ensure the existence and the comparative position for the company in nowadays intense market. After the time studying at school and working at Nam Phuong construction joint stock company. Thesis has defined the content and purpose of the study is learn about set of manufacturing costs and construction product costs at Nam Phuong Construction Joint Stock Company. From which proposed the measures needed to improve the quality, efficiency, finishing cost accounting and calculating construction product cost at the company.
i DISCLAIMER I certify that the attached thesis is my orginal work No other person’s work has been used without due acknowledgement Except where I have clearly stated that I have used some of this material, it has not been presented by me for examination in any other course or subject at this or any other institution I understand that the work submitted may be reproduced and/or communicated for the purpose of detecting plagiarism I understand that should this declaration be false, I am libel to be penalized under the Duy Tan University regulations Signature: Date ii ACKNOWLEDGMENT In the market economy, which is very diverse and rich, between theory and reality there are not the same problem So, from theory is learned when applying reality faced many difficulties The first, myself exposure toreal, so the comments argue, think still immature, not enough to convince I look forward to receiving your opinions teachers and uncles accounting department to make the project better I sincerely thanks for many help and deeply gratitude to leadership of the company, he departments, directly as everyone in the accounting department has guide and provide the necessary information to help me complete this project I sincerely thanks Mrs Vo Thi Thuy Tien has guided and helped me a lot in the work of editing and supplementing the missing information and create condition for me complete this project iii ABSTRACT Companies always want to maximize its profits To achieve this goal, they will have to look for ways to save money from production, ultimately reduce production cost and increase the quality of product To achieve sustainable growth, company needs to have a good management system and adding product value through inbound and outbound logistic, not only identify the construction cost, but also how and where costs are incurred, how cost relates to constructing activities and wasted Constructing cost accounting and calculating the price of finishing goods and constructing industry is an important aspect that is concerned by many companies In current economic condition, reducing constructing cost and finishing prices play an important role in increasing profits and cash, which is the amount of money to ensure the existence and the comparative position for the company in nowadays intense market After the time studying at school and working at Nam Phuong construction joint stock company Thesis has defined the content and purpose of the study is learn about set of manufacturing costs and construction product costs at Nam Phuong Construction Joint Stock Company From which proposed the measures needed to improve the quality, efficiency, finishing cost accounting and calculating construction product cost at the company iv DISCLAIMER i ACKNOWLEDGMENT .ii ABSTRACT iii INTRODUCTION CHAPTER 1.THEORY BASES ACCOUNTING FOR ASSEMBLING PRODUCTION COST AND CALCULATING COST OF CONSTRUCTION PRODUCTS 1.1 The scientific basis of accounting for assembling production cost and calculating cost of construction products.[1] .5 1.1.1 Characteristics of construction enterprises affect accounting work gathers cost and construction cost of products 1.1.1.1 Characteristics of construction products[5] .5 1.1.1.2 The tasks of accounting for assembling production cost and calculating cost of construction products 1.1.2 Definition and classification construction product costs 1.1.2.1 Definitions construction product costs 1.1.2.2 Classification of construction product costs .8 1.1.3 Definition and classification cost of construction products[3] 10 1.1.3.1 Definition cost of construction products 10 1.1.3.2 Classification cost of construction products .11 1.1.4 The relationship between construction product costs and cost of construction products[2] .11 1.1.5 Roles and meaning of accounting for assembling production cost and calculating cost of construction products[4] 12 1.1.5.1 Role of accounting for assembling production cost and calculating cost of construction products 12 1.1.5.2 Meaning of accounting for assembling production cost and calculating cost of construction products 13 1.2 Accounting for assembling production cost and calculating cost of construction products[1] .13 v 1.2.1 Accounting for assembling production cost .13 1.2.1.1 Accounting for direct materials cost 13 Figure 1.1: Accounting for assembling direct materials cost 15 1.2.1.2 Accounting for direct labor costs 15 1.2.1.3 Accounting for construction using machines 17 1.2.2 Accounting for losses in construction .19 1.2.2.1 Damage due to destroy and re-do the work 19 1.2.2.2 Losses due to discontinue production .20 1.2.3 General accounting for assembling costs of production 21 1.2.3.1 General accounting for assembling costs of production 21 1.2.3.2.Objects and methods for calculating cost of construction products 22 CHAPTER 2.CURRENT STATUS OF ACCOUNTING PROCEDURE IN ASSEMBLING PRODUCTION COST AND CALCULATING COST OF CONSTRUCTION PRODUCTS AT NAM PHUONG COMPANY 24 2.1 GENERAL ABOUT NAM PHUONG CONSTRUCTION JOINT STOCK COMPANY (CJSC) .24 2.1.1 The formation and development of the company .24 2.1.2 Functions and duties of the company 25 2.1.3 Features of the production process of the company 25 2.1.4 Organizational structure of the company 27 2.1.4.1 Organization map management apparatus in the company .27 2.1.4.2 Organizational Structure .27 2.1.4.2 Organizational Structure .28 2.1.5 Characteristics production process technology products at NamPhuong CJSC 30 2.1.5.1 Manufacturing process diagram of Nam Phuong CJSC 30 2.1.5.2 The manufacturing process Nam Phuong CJSC .30 2.1.6 Accounting policies applied in the company .31 2.1.7 Accounting form at the company 31 2.1.7.1 The order for book 31 vi 2.1.7.2 Accounting form .32 2.2 The situation of accounting for assembling production cost and calculating cost of construction products at Nam Phuong CJSC 33 2.2.1 Objects of accounting for assembling production cost and calculating cost of construction products at Nam Phuong CJSC 33 2.2.1.1 Objects of accounting for assembling production cost at Nam Phuong CJSC 33 2.2.1.2 The method of calculating the cost of products 34 2.2.2 Accounting for assembling direct material cost 34 2.2.2.1 Contents 34 2.2.2.2 Documents used 35 2.2.2.3 Accounting methods 35 2.2.3 Accounting for assembling direct labor cost 45 2.2.3.1 Contents 45 2.2.3.2 Documents used 45 2.2.3.3 Accounting methods 45 2.2.4 Accounting for assembling construction machines cost 49 2.2.4.1 Contents 49 2.2.4.2 Documents used 50 2.2.4.3 Accounting methods 50 2.2.5 Accounting for assembling general production cost 59 2.2.5.1 Contents 59 2.2.5.2 Documents used 59 2.2.5.3 Accounting methods 59 2.2.6 General accounting for assembling production cost and calculating cost of construction products .66 2.2.6.1 General accounting for assembling production cost 66 2.2.6.2 Evaluated unfinish production costs in ending of period 67 CHAPTER 3.SOME FEEDBACK CONSTRUCTION AND SUGGESTION TO FUTHER IMPROVE THE ORGANIZATION OF ACCOUNTING FOR vii ASSEMBLING PRODUCTION COST AND CALCULATING COST OF CONSTRUCTION PRODUCTS AT NAM PHUONG CJSC .68 3.1 Reviews and evaluate the accounting for assembling production cost and calculating cost of construction products at Nam Phuong CJSC 68 3.1.1 Advantages 68 3.1.2 Restrict 69 3.2 Some feedback and suggestion to futher improve the organization of accounting for assembling production cost and calculating cost of construction products 70 3.2.1 Organizing vouchers 70 3.2.2 Improve efficiency work on computer 70 3.2.3 Completing accounting for assembling production cost and calculating cost of construction products .71 3.2.3.1 Direct materials cost 71 3.2.3.3 Construction machines costs 72 3.2.3.4 General production costs 72 BIBLIOGRAPHY .74 INTRODUCTION Reasons choosing the topic In the current development process, construction in general and specific construction in particular have an important role and make a tremendous impact on economic activity since they use huge social capital to create material facilities for the national economy Our country is integrating into the general world economy, and it is totally converted to open economy, which creates more opportunities for the company but also numerous challenges In current economy, businesses have to assert their prestige, quality and construction cost in order to survive and develop To enhance the sense of initiative, creativity and cost management responsibility requires complete and accurate expenses calculation paid in the manufacturing process so as to ensure proper and reasonable product price The question is how to manage capital efficiently, overcoming wasting, loss of capital in conditions of production in capital construction spent many stages such as design, project planning, construction and acceptance… Nam Phuong Construction Joint Stock Company (CJSC) that has long time operation experience is integrating into the market, and privatizing so the company has some specific difficulties about capital, technology, human resources and employment Therefore, Nam Phuong has always focused on the management of production costs to achieve the lower cost than expected, but it will not affect the quality of the project, so they can improve current business efficiency and meet high social demanding The company always follows the motto "the lowest cost, the highest efficiency" Then, costs information is very important in construction planning, decision management and cost control Thereby, I choose the subject "Accounting for assembling production cost and calculating construction product cost in Nam Phuong Construction Joint Stock Company” by my experiences during the time I trained in this company along with knowledge I have learned at school 2 - Research objective Research and clarify the problem about accounting theory of assembling production cost and calculating product price in construction business - Learn about situation of product cost department in Nam Phuong CJSC - Analysis and evaluate the cost decisions in order to give some feedbacks and suggestions to improve the cost department activity Object and scope of research - Objects research: The research project gathering on accounting for assembling production cost and calculating cost of construction products at Nam Phuong CJSC - Research scope : + Time: research topic in the period from 05/01/2016 to 22/04/2016 with the date scope of data used is from 01/01/2012 until 31/12/2015 The content and research methods 4.1.Research Contents Research topics includes following contents: - Rationale and overview on accounting documents gathering production costs and cost of construction products - To reflect the actual situation on accounting set production costs and product prices - The rating and provide solutions for production cost accounting and product cost of construction 4.2 Method of study + Study method document: By the documents such as books, newspapers, internet, library, school to learn, synthesis of the rationale and methods to manage production costs + Method is observation, interview: Observe, learn to ask the company accounting department to collect the data related to the topic + Document collection method: Collect document book report production costs and in cost of works other related the documents should be handled + Data Processing Method: Conducting analysis to compare, compare and synthesize information from the data collected in the company to evaluate and find a number of measures to complete the work over the next gathering computing cost and construction cost of products There are some other methods such as statistical methods, methods of accounting The meaning of scientic and reality 5.1.The meaning of scientic Assembling production cost and calculating cost of construction in general and specific construction are concerned by many traders The cost of products is critical in maximizing the profitability of the business So gathering production costs and accurately calculate product costs by cost accounting work have a great effect on the production decisions of the business The theme is to contribute to codify the basic theoretical issues of assembling production cost and calculating cost of construction 5.2 The meaning of reality Based on actual survey, analyze, evaluate, specify the need to promote the advantages and limitations that need research, the recommendations that the subject made to contribute to the improvement of accountants gathering spending cost and the cost of products at the joint-stock and commercial construction Nam Phuong Company Besides helping the managers have the correct view of the situation capable business situation of their business to learn from the research that launched the solution is improving the technology innovation production, organization methods to save costs using purposeful, lower cost products to increase the competitiveness of the business and profit maximization Structure of the topic Besides the introduction and conclusion, topics of three chapters: Chapter 1: Theory bases accounting for assembling production cost and calculating cost of construction products