摘要
甲供材在工程建设项目中普遍存在,为了充分调动施工单位节约甲供材的积极性,甲供材应随工程一起结算。甲供材因采购批次不同,导致采购价格存在差异,施工单位领用甲供材的出库价格可以采用先进先出或者先进后出的方式确定。在中小型项目结算中,甲供材种类和采购批次较少,可以按实际出库价格对工程中的甲供材进行结算,根据材料特点不同选择不同的定价方式。对于定额损耗率为零的甲供材,可以按出库单价结算。对于定额损耗率不为零的甲供材,由于损耗的存在以及施工过程中的节约和超耗,定额消耗量与甲供材领用量无法严格对应,可采用出库加权平均单价结算。在大型项目中,甲供材的种类和采购批次均较多,施工单位很难在结算前的短时间内完成甲供材出库和退库账目核对,宜采取招标控制价结算甲供材。为了体现对甲供材节约的奖励和超耗的惩罚,甲供材控制价应采取偏高定价策略。工程结算中甲供材以不含税价格计入,甲供材工程税金由建设单位代缴,支付工程结算款时按照控制价和实际领用数量扣回甲供材费用。由于控制价和实际采购价之间存在差异,工程决算时需要调整领用甲供材的实际采购费用与工程结算费用之间的差异,并计入相应的工程税金。
Material supply by Party A is common in engineering construction projects in order to fully mobilize the initiative of the construction unit to save the material provided by Party A. Material supply by Party A should be settled together with the project. Material supply by Party A has different procurement prices due to different procurement batches. The outgoing price of construction unit on material supply by Party A can be determined according to FIFO or FILO mode. Category and of material supply by Party A and procurement batches are less. Material supply by Party A in the project can be settled according to actual outgoing price. Different pricing modes can be selected according to different material features. Material supply by Party A with zero rated loss can be settled according to outgoing unit price. Material supply by Party A with non-zero rated loss can be settled according to outgoing weighted average unit price due to loss as well as conservation and super-consumption in the construction project, and the rated consumption and application of material supply by Party A are not consistent strictly. In large project, the categories and procurement batches of material supply by Party A are excessive. The construction unit can not complete checking between material supply by Party A and return account within short time easily. Material supply by Party A can be settled according to bidding control price. Material supply by Party A should be based on higher pricing strategy in order to embody the award of saving material supply by Party A and punishment of super- consumption. Material supply by Party A in project settlement is not accounted according to fax price. The project tax of material supply by Party A is withheld by construction unit. The cost of material supply by Party A is withheld according to control price and actual application amount during project settlement price is paid. The difference between actual procurement cost and engineering settlement cost of material supply by Party A during proj
作者
郭秀娟
Guo Xiujuan(Foundation Office of Wuhan Cofco Meat Food Co., Ltd., Wuhan 430020, China)
出处
《工程造价管理》
2019年第1期66-72,共7页
Engineering Cost Management
关键词
甲供材
定价方式
结算方式
工程结算
material supply by Party A
pricing mode
settlement mode
project settlement
