《工程成本核算與分析》課件-人工費的核算內(nèi)容及計算

人工費Laborcost主要指從事建筑安裝工程施工及其有關(guān)的工人工資費。Itmainlyreferstothewagesofworkersengagedinconstructionandinstallationengineeringandrelatedwork.人工費Laborcost工資總額的構(gòu)成Compositionoftotalwages02計件工資Piecewages03獎金、津貼、補(bǔ)貼Bonuses,allowances,subsidies05特殊情況下支付的工資Wagespaidunderspecialcircumstances04加班加點工資Overtimepay01計時工資Hourlywages計時工資

Hourlywages指施工項目部根據(jù)規(guī)定的工資標(biāo)準(zhǔn)、工資登記和職工工作時間計算，支付給職工的勞動報酬。Itreferstothelaborremunerationpaidtoemployeesbytheconstructionprojectdepartmentbasedontheprescribedwagestandards,wageregistration,andemployeeworkinghours.月薪制Monthlysalarysystem日薪制Dailysalarysystem計時工資Hourlywages（1）月薪制(1)Monthlysalarysystem按照固定月工資標(biāo)準(zhǔn)，扣減職工缺勤日數(shù)應(yīng)扣工資。Deductingwagesbasedonafixedmonthlysalarystandardandsubtractingthenumberofabsenteedaysbyemployees.應(yīng)付計時工資Hourlywagespayable=全勤月標(biāo)準(zhǔn)工資Thestandardmonthlysalaryforfullattendance-缺勤應(yīng)扣工資Thedeductedwagesforabsenteeism=全勤月標(biāo)準(zhǔn)工資Thestandardmonthlysalaryforfullattendance-（(事假、曠工日數(shù)Thenumberofdaysofpersonalleaveandabsenteeism×日工資率Thedailysalaryrate+病假日數(shù)Thenumberofsickleavedays×日工資率Thedailysalaryrate×扣款比例Deductionrate)日工資率Thedailysalaryrate=月標(biāo)準(zhǔn)工資Monthlystandardwage÷30計時工資Hourlywages（1）月薪制(1)Monthlysalarysystem病假日數(shù)缺勤扣發(fā)比例標(biāo)準(zhǔn)StandardforDeductionofAbsenteeismBasedonSickLeaveDays工齡Lengthofservice半年以內(nèi)病假缺勤扣發(fā)比例Percentagedeductionforsickleaveabsenteeismwithinhalfayear不滿2年Lessthantwoyears40%2-4年2-4years30%4-6年4-6years20%6-8年6-8years10%8年以上Morethan8years0工齡Lengthofservice半年以上病假缺勤扣發(fā)比例Percentagedeductionforsickleaveabsenteeismoverhalfayear不滿1年Lessthanoneyear60%1-3年1-3years50%3年以上Over3years40%計時工資Hourlywages例：某車間工人趙某工齡3年，月標(biāo)準(zhǔn)工資為1960元，該職工本月請事假2天，病假4天（含休息日1天）Example:WorkerZhao,withthreeyearsofseniorityintheworkshop,hasamonthlystandardwageof1960yuan.Thismonth,theemployeetook2daysofpersonalleaveand4daysofsickleave(including1restday)日工資率Thedailysalaryrate1960÷30=65.3元/日1960÷30=65.3yuanperday應(yīng)付計時月工資Thepayablehourlymonthlysalary1960-（2×32+4×32×30%）=1857.6元1960-(2×32+4×32×30%)=1857.6yuan（1）月薪制(1)Monthlysalarysystem計時工資Hourlywages（2）日薪制(2)Dailysalarysystem按職工出勤的日數(shù)和日標(biāo)準(zhǔn)工資計算應(yīng)付計時工資Calculatinghourlywagesbasedonthenumberofdaysanemployeehasworkedandthestandarddailysalaryrate應(yīng)付計時工資Hourlywagespayable=本月實際出勤天數(shù)Theactualnumberofdaysworkedthismonth×日標(biāo)準(zhǔn)工資Dailystandardwage日工資標(biāo)準(zhǔn)Dailywagestandard=月工資Monthlysalary÷20.83+缺勤應(yīng)發(fā)工資Theabsenteeismpay（365-104-11）天÷12個月=20.83天/月(365-104-11)days÷12months=20.83days/month計時工資Hourlywages（2）日薪制(2)Dailysalarysystem例：泥工張某的月標(biāo)準(zhǔn)工資為1200元，6月份作業(yè)工日為16日，事假，病假6日（其中2天為周末休息日，扣20%工資），星期休假日8日，按20.83日計算，6月應(yīng)付的計時工資是多少呢？Example:ThemonthlystandardwageofZhang,apotteryworker,is1200yuan.InJune,heworkedfor16days,took1dayoffforpersonalreasons,and6daysoffduetoillness(including2weekenddays.Hiswagewasdeductedby20%).Hehad8daysoffonweekdays.Calculatedbasedon20.83days,whatisthehourlywageforJune?日標(biāo)準(zhǔn)工資Dailystandardwage1200÷20.83=57.61（元/天）1200÷20.83=57.61(yuan/day)應(yīng)付月工資Themonthlysalarypayable57.61×16+4×57.61×（1-20%）=1106.12元57.61×16+4×57.61×(1-20%)=1106.12yuan計時工資Hourlywages一般適用于固定職工Generallysuitableforpermanentemployees月薪制Monthlysalarysystem一般適用于臨時職工Generallysuitablefortemporaryworkers日薪制Dailysalarysystem計時工資

Hourlywages考勤表范例AttendanceSheetSample項目部：ProjectDepartment:202×年×月202xYearxMonth序號Seriesnumber姓名Name職務(wù)Position考勤記錄Attendancerecord出勤情況Attendancestatus1234…31全勤日數(shù)Thenumberoffullattendancedays病假Sickleave事假Personalleave公休假Publicholiday1王強(qiáng)WangQiang經(jīng)理Manager2721023……計件工資

Piecewages根據(jù)工程任務(wù)單終驗收合格的工程量和規(guī)定的計件單價計算的工資。Itisthesalarycalculatedbasedonthequantityofworkcompletedandthepredeterminedpieceratespecifiedintheprojecttasklistuponfinalacceptance.個人計件Individualpiecework集體計件Collectivepiecework計件工資Piecewages（1）個人計件(1)Individualpiecework應(yīng)付計時工資Hourlywagespayable=Σ（=Σ(驗收合格的工程量Thequantityofqualifiedacceptance×計件單價Pieceworkunitprice)計件工資Piecewages（2）小組集體計件(2)Collectivepiecework按照小組集體完成的合格工程量和規(guī)定的計件單價，先求得小組應(yīng)得的計件工資總額，然后在小組成員之間按照一定標(biāo)準(zhǔn)分配Thepiecewagesduetothegroupshouldbecalculatedbasedonthequalifiedquantityofworkcompletedbythegroupandtheprescribedpiece-rate.First,calculatethetotalpiecewagesduetothegroup,andthendistributethemamongthegroupmembersaccordingtocertainstandards分配率Allocationrate=小組集體計件工資總額Thetotalpiecewagesforthegroup÷按每個工人的日標(biāo)準(zhǔn)工資和實際工作日計算的標(biāo)準(zhǔn)工資Thestandardwagescalculatedbasedoneachworker'sdailystandardwageandactualworkingdays×100%某工人應(yīng)付工資Thewagepayabletoaworker=該工人的日標(biāo)準(zhǔn)工資和實際作業(yè)工日計算的標(biāo)準(zhǔn)工資Thestandardwagecalculatedbasedontheworker'sdailystandardwageandtheactualworkingdays×分配率Allocationrate計件工資Piecewages（2）小組集體計件(2)Collectivepiecework例：由三個不同工資登記工人組成的泥工小組，在某月份內(nèi)共完成200m3磚基礎(chǔ)砌筑工程。磚基礎(chǔ)計件單價為33元/m3，小組每個工人的工資等級、日標(biāo)準(zhǔn)工資、實際作業(yè)工日和按日標(biāo)準(zhǔn)工資計算的標(biāo)準(zhǔn)工資如表中所示：Example:Ateamofmasonsconsistingofthreeworkerswithdifferentwagegradescompletedatotalof200cubicmetersofbrickfoundationconstructioninacertainmonth.Theunitpriceforbrickfoundationconstructionis33yuanpercubicmeter.Thewagegrade,dailystandardwage,actualworkingdays,andstandardwagecalculatedbasedonthedailystandardwageforeachworkerintheteamareshowninthetable:應(yīng)付甲計件工資ThepayablepiecewageforworkerA2400×1.1=2640元2400×1.1

=2640yuan2000×1.1=2200元2000×1.1=2200yuan應(yīng)付乙計件工資ThepayablepiecewageforworkerB小組集體計件工資總額為：200×33=6600元Thetotalamountofpiecewagesforthegroup:200×33=6600yuan分配率為：6600÷6000=1.1Distributionrate:6600÷6000=1.11600×1.1=1760元1600×1.1=1760yuan應(yīng)付丙計件工資ThepayablepiecewageforworkerC工人姓名Workername工資等級Salarylevel日標(biāo)準(zhǔn)工資Dailystandardwage實際作業(yè)工日Actualworkingdays計時標(biāo)準(zhǔn)工資Hourlystandardwage甲A5120202400乙B4100202000丙C380201600合計Total606000獎金、津貼、補(bǔ)貼

Bonuses,allowances,subsidies生產(chǎn)獎、節(jié)約獎、勞動競賽獎、質(zhì)量獎、安全獎、提前竣工獎Theproductionaward,savingaward,laborcompetitionaward,qualityaward,safetyaward,earlycompletionaward獎金B(yǎng)onus高空補(bǔ)貼、井下津貼、野外工作津貼、夜班津貼、流動施工津貼、高溫作業(yè)臨時補(bǔ)貼、海島津貼High-altitudeallowances,undergroundallowances,fieldworkallowances,nightshiftallowances,mobileconstructionallowances,temporarysubsidiesforhigh-temperaturework,islandallowances津貼和補(bǔ)貼Allowancesandsubsidies加班加點工資Overtimepay指的是職工在法定工作時間以外加班加點、施工項目部按規(guī)定支付的工資。Itreferstothewagespaidbytheconstructionprojectdepartmenttoemployeesforworkingovertimeoutsideofstatutoryworkinghours,asstipulated.應(yīng)付職工加班加點工資Overtimewagespayabletoemployees=加班加點工日（或工時）Thenumberofovertimeworkdays(orhours)×日（或工時）標(biāo)準(zhǔn)工資Thedaily(orhourly)standardwage×加班系數(shù)Overtimecoefficient按勞動部《工資支付暫行規(guī)定》，加班系數(shù)有三種情況：Accordingtothe"InterimProvisionsonWagePayment"issuedbytheMinistryofLabor,therearethreesituationsregardingovertimecoefficients:1用人單位依法安排勞動者在法定標(biāo)準(zhǔn)工作時間以外延長工作時間的，加班系數(shù)150%。Ifanemployingentityarrangesworkerstoworkbeyondthestatutorystandardworkinghoursfollowingthelaw,theovertimecoefficientshallbe

150%.2用人單位依法安排勞動者在休息日工作、而又不能安排補(bǔ)休的，加班系數(shù)200%。Ifanemployerarrangesforworkerstoworkonrestdaysfollowingthelawandcannotarrangecompensatoryrest,theovertimecoefficientis

200%.3用人單位依法安排勞動者在法定休假日工作的，加班系數(shù)300%。Iftheemployerarrangesforemployeestoworkonstatutoryholidaysfollowingthelaw,andtheovertimerateshallbe

300%.特殊情況下支付的工資

Wagespaidunderspecialcircumstances根據(jù)國家法律、法規(guī)和政策規(guī)定Accordingtonationallaws,regulations,andpolicies因病假、工傷、產(chǎn)假、計劃生育假、婚喪假、事假、探親假、定期休假、停工學(xué)習(xí)、執(zhí)行國家或社會義務(wù)等原因，按計時工資標(biāo)準(zhǔn)或計時工資標(biāo)準(zhǔn)的一定比例支付的工資以及附加工資、保留工資等。Wagespaidforsickleave,work-relatedinjuryleave,mater