Although these expenses of the management fee of the construction unit are included in the cost of property delivery and use, which constitutes the completion of capital construction investment, they do not directly constitute fixed assets themselves, but can only contribute to the formation of fixed assets. In order to calculate the occurrence and distribution of the management fee of the construction unit, a multi-column secondary ledger should be set up under the subject of "deferred investment" according to its cost items for organizational accounting.
Extended data:
Construction management fee of administrative institutions
The total amount is controlled and the annual expenses are charged according to the facts. The total control number is calculated by dividing the total investment of the project approved by the project examination and approval department (approved dynamic investment, excluding the project construction management fee) into the expenses such as compensation for land acquisition and demolition for obtaining or leasing the land use right.
For projects with scattered construction sites, wide area, long construction period and adopting new technologies and new processes, if the project construction management fee really needs to exceed the expenditure standard, the central-level projects shall be reported to the competent department of the project for examination and approval in advance and reported to the Ministry of Finance for the record. Without approval, the project construction management fee exceeding the standard shall be supplemented by the project construction unit with its own funds.
Baidu Encyclopedia-Management Fee of Construction Unit