工程项目延期总部管理费用索赔核算问题研究

摘要

The Eichleay formula and Hudson formula are the methods which are used for calculating the amount of claim for home office overhead in the case of owner-caused delay. However,those two formulas are not perfect. To overcome their limitations,this paper provides an accounting model of activity-based costing,divide into direct and indirect home office overhead to refine engineering project accounting. This model establishes activity center,allocating resource cost according to resource drivers and allocating activity cost according to activity drivers. At last,a simplified case is given to explain the procedure. The accounting results can provide timely,reasonable and accurate evidences for the claim for home office overhead under the condition of engineering project delay.%核算工程项目因业主原因延期，企业索赔期间分摊总部管理费用采用的方法主要有Eichleay公式法和Hudson公式法，然而这两种方法都存在各自的局限性，为克服其缺陷，提出作业成本核算模式，区分直接和间接总部管理费用，细化工程项目核算，建立作业中心，按资源动因分配资源成本，按作业动因分配作业成本，以合理确定索赔额，并以案例形式演示核算程序。作业成本核算模式的核算结果可以为工程项目延期索赔总部管理费用提供及时、合理而准确的证据。