Concrete Mixing tower (Station) management and cost accounting
1) how to manage production? How to confirm the actual concrete mix ratio of the sub-item WBS?
2) how to determine the planned cost of concrete? How is the actual cost calculated? Cost consideration: is it a full cost or only focus on the cost of concrete materials?
3) I think: the number of difficult problems ranks first! Professional personnel are welcome to provide solutions!
1) Mixing floor (Station) Management
Self-production (self-use, external supply), Joint Production (self-use, external supply), commissioned production (external supply ).
Self-production (self-made concrete): self-built mixing equipment, Self-purchased materials (including the main materials supply by the owner), labor workers for production,
Self-transportation, pumping, labor workers vibration, health care.
Co-production (co-production concrete): The manufacturer owns mixing equipment, the Project Department supplies materials (including the main materials supplied by the owner), and the manufacturer organizes labor workers for production,
Manufacturers transport, pumping, labor workers vibration, health care.
Commissioned production (commodity concrete): The producer owns mixing equipment, the producer purchases materials (including the main materials supplied by the owner), and the producer organizes labor workers to produce the materials,
Manufacturers transport, pumping, labor workers vibration, health care.
2) relevant entities: Project Department, concrete producer, and concrete user (Project Department, labor subcontractor, and other users (designated by the owner ))
Relevant departments and teams of the Project Department: (mixing floor (Station) management objectives)
Engineering Department/construction team: arrange the concrete demand use plan (monthly plan and batch plan );
Lab: Use Plan based on concrete demand and calculation of engineering site and mix ratio of experimental Concrete (Standard/theoretical, actual );
Material Department: arrange material requirements and procurement plans according to the concrete production plan and concrete mix ratio;
Mixing floor (Team): produces data by batch, controls material loss, calculates data on a single machine, and controls variable costs;
Business Department: Settlement of Labor Services with the production, transportation, and construction teams based on the contract and engineering parts to control the cost of concrete jobs.
3) Production Cost: raw material fee (cement, stone, sand, and additives), machinery fee, water fee, electricity fee, and processing labor fee;
Actual concrete cost (including loss): Production concrete cost, transportation fee, pumping fee, vibrating and Health Care labor fee.
4) billing methods:
General Labor pricing: The price is calculated based on the general labor contract price (processing labor fees, vibrating labor bills, and Health Care labor bills ).
Professional labor pricing: the unit price of the professional labor contract (including production cost, transportation cost, pumping cost, and Health Care labor cost ).
5) cost calculation method:
Self-built: Method A: production cost, general labor cost;
Method B (recommended): material fee, machinery fee, transportation fee, pumping fee, and general labor fee;
Professional labor: the unit price of the professional labor contract.
6) Settlement of contracts with material suppliers, concrete producers and carriers (including pumping)
Suppliers with materials:
Producer:
With the carrier (including pumping ):
7) application example: (omitted)