{"id":3187,"date":"2019-02-03T22:00:36","date_gmt":"2019-02-03T22:00:36","guid":{"rendered":"https:\/\/www.helpingstudents.com.ng\/?p=3187"},"modified":"2020-03-06T13:25:05","modified_gmt":"2020-03-06T13:25:05","slug":"contract-costing","status":"publish","type":"post","link":"https:\/\/hstutorial.com\/sv\/kontraktskalkylering\/","title":{"rendered":"Kontraktskalkylering - Format f\u00f6r nominell vinst"},"content":{"rendered":"<p>I denna sammanfattning f\u00e5r du l\u00e4ra dig definitionen av termen Contract Costing, egenskaper och problem f\u00f6rknippade med ett kontrakt, terminologier inom Contract Costing, redovisning av kontrakt och formatet f\u00f6r ber\u00e4kning av nominell vinst.<\/p>\n<h2 style=\"text-align: left;\">Vad \u00e4r kontraktskalkylering?<\/h2>\n<p>Kontraktskostnad \u00e4r en form av specifik orderkostnadsmetod som anv\u00e4nds f\u00f6r ett projekt som tar mer \u00e4n ett \u00e5r och det utf\u00f6rs vanligtvis p\u00e5 den plats som uppdragsgivaren valt.<\/p>\n<blockquote><p>Prenumerera p\u00e5 v\u00e5r YouTube-kanal f\u00f6r att inte missa n\u00e5gon instruktionsvideo.<\/p>\n<p><script src=\"https:\/\/apis.google.com\/js\/platform.js\"><\/script><\/p>\n<div class=\"g-ytsubscribe\" data-channelid=\"UCsHPKTWR8pDErG0onuksKSA\" data-layout=\"full\" data-count=\"default\"><span style=\"font-size: 16px;\">\u00a0<\/span><\/div>\n<\/blockquote>\n<h3>K\u00e4nnetecken f\u00f6r kontraktskalkylering<\/h3>\n<ul>\n<li>Det \u00e4r anl\u00e4ggningsrelaterat.<\/li>\n<li>Den \u00e4r konstruerad till sin natur.<\/li>\n<li>Betalning sker vanligtvis mot certifierat arbete.<\/li>\n<li>Den \u00e4r mer eller mindre av jobbkostnadskarakt\u00e4r.<\/li>\n<li>Det finns ett juridiskt avtal mellan uppdragstagaren och uppdragsgivaren som \u00e4r verkst\u00e4llbart enligt lag.<\/li>\n<li>F\u00f6rbeh\u00e5llsavgiften h\u00e5lls vanligtvis inne av best\u00e4llaren i v\u00e4ntan p\u00e5 ett strukturellt fel.<\/li>\n<li>Det finns vanligtvis en straffavgift om entrepren\u00f6ren f\u00f6rsummar och bonus om han kan leverera i tid.<\/li>\n<li>Det tar vanligtvis mer \u00e4n ett \u00e5r.<\/li>\n<li>Datum f\u00f6r f\u00e4rdigst\u00e4llande anges vanligtvis i f\u00f6rv\u00e4g.<\/li>\n<\/ul>\n<h3>Problem i samband med kontrakt<\/h3>\n<ul>\n<li>Problemet med att f\u00f6rdela vinsten mellan olika r\u00e4kenskaps\u00e5r.<\/li>\n<li>Problemet med att identifiera direkta och indirekta kostnader p\u00e5 projektplatsen.<\/li>\n<li>\u00d6verskottsmaterial p\u00e5 plats.<\/li>\n<li>Sv\u00e5righeten med kostnadskontroll.<\/li>\n<li>Ekonomisk instabilitet.<\/li>\n<\/ul>\n<h3>Terminologi inom kontraktskalkylering<\/h3>\n<ul>\n<li><strong>Kontraktspris:<\/strong> Detta \u00e4r ett \u00f6verenskommet belopp mellan uppdragsgivaren och entrepren\u00f6ren om hur mycket ett visst projekt ska genomf\u00f6ras.<\/li>\n<li><strong>F\u00f6rskottsbetalning:<\/strong> Detta \u00e4r den betalning som best\u00e4llaren g\u00f6r till entrepren\u00f6ren n\u00e4r vissa faser av projektet har slutf\u00f6rts, vilket \u00e5tf\u00f6ljs av ett arkitektintyg som vanligtvis utf\u00e4rdas av en yrkesman eller en expert.<strong>\u00a0<\/strong><\/li>\n<li><strong>Arkitektcertifikat:<\/strong> Detta intyg utf\u00e4rdas av en fackman eller expert f\u00f6r att s\u00e4kerst\u00e4lla att arbetet har utf\u00f6rts i enlighet med specifikationen, detta intyg kommer att bifogas fakturan som skickas till uppdragsgivaren innan betalningen g\u00f6rs.<\/li>\n<li><strong>Avgift f\u00f6r kvarh\u00e5llande:<\/strong> Detta \u00e4r det belopp som h\u00e5lls inne av entrepren\u00f6ren i v\u00e4ntan p\u00e5 att det kommer att uppst\u00e5 en strukturell defekt efter att projektet har slutf\u00f6rts, det h\u00e5lls vanligtvis inne under en period av 6 m\u00e5nader efter att projektet har slutf\u00f6rts, men kan vara h\u00f6gre eller l\u00e4gre.<\/li>\n<li><strong>Kostnad till datum:<\/strong> Detta \u00e4r den totala kostnaden f\u00f6r ett projekt fr\u00e5n start till ett visst datum.<\/li>\n<li><strong>Ber\u00e4knad vinst:<\/strong> Detta \u00e4r en f\u00f6rv\u00e4ntad vinst som entrepren\u00f6ren f\u00f6rv\u00e4ntas g\u00f6ra n\u00e4r projektet \u00e4r slutf\u00f6rt, vilken kan vara h\u00f6gre eller l\u00e4gre.<\/li>\n<li><strong>Certifierat arbete:<\/strong> Det \u00e4r den del av projektet som har certifierats av fackm\u00e4n eller experter f\u00f6r att visa att jobbet har utf\u00f6rts i linje med specifikationen.<\/li>\n<\/ul>\n<p>Varje del som \u00e4r f\u00e4rdigst\u00e4lld men \u00e4nnu inte certifierad av en expert kan betraktas som ett \"UNCERTIFIED WORK\"<\/p>\n<ul>\n<li><strong>Notionell vinst:<\/strong> Detta \u00e4r den faktiska vinst som entrepren\u00f6ren g\u00f6r n\u00e4r ett projekt \u00e4r slutf\u00f6rt. Den ber\u00e4knas genom att dra av kostnaden f\u00f6r det certifierade arbetet fr\u00e5n v\u00e4rdet av det certifierade arbetet.<\/li>\n<\/ul>\n<h2>Redovisning av ett avtal<\/h2>\n<p>Den st\u00f6rsta utmaningen med kontraktskalkylering \u00e4r inte att fastst\u00e4lla kostnaden f\u00f6r kontraktet utan att f\u00f6rdela vinsten p\u00e5 olika r\u00e4kenskaps\u00e5r och detta kan hanteras med hj\u00e4lp av;<\/p>\n<ul>\n<li>I ett tidigt skede: H\u00e4r har kontraktet precis p\u00e5b\u00f6rjats och har inte p\u00e5 n\u00e5got s\u00e4tt n\u00e4rmat sig f\u00e4rdigst\u00e4llande. Allt som beh\u00f6ver g\u00f6ras \u00e4r att \u00f6ppna ett kontraktskonto och debitera alla kostnader som \u00e4r relaterade till kontraktet och saldot p\u00e5 detta konto kallas kostnad f\u00f6r utf\u00f6rt arbete, kostnad till dags dato eller v\u00e4rde av p\u00e5g\u00e5ende arbete.<\/li>\n<li>I ett ganska avancerat skede: Detta \u00e4r det skede d\u00e5 den faktiska vinsten till dags dato redovisas, dvs. den fiktiva vinsten, och den kan vara <span class=\"waslinkname\">ber\u00e4knat med hj\u00e4lp av formatet i denna video.<\/span><\/li>\n<\/ul>\n<h3>Format f\u00f6r ber\u00e4kning av nominell vinst<\/h3>\n<p>N\u00e4r kontraktet ligger mellan 30% och 80% \u00e4r 2\/3 det allm\u00e4nt accepterade br\u00e5ktalet f\u00f6r att f\u00e5 ett enhetligt svar. <a href=\"https:\/\/hstutorial.com\/sv\/download\/how-to-calculate-notional-profit\/\">Klicka h\u00e4r f\u00f6r att ladda ner formatet (ebook).<\/a><\/p>\n<h2>Videoguide om kontraktskalkylering<\/h2>\n<p>I den h\u00e4r videon f\u00e5r du l\u00e4ra dig hur man h\u00e4rleder v\u00e4rdet f\u00f6r fiktiv vinst, hur man f\u00f6rbereder entreprenadkontot och det enklaste s\u00e4ttet att registrera informationen i en given fr\u00e5ga.<\/p>\n<div class=\"wonderplugin-video\" style=\"width:600px;height:400px;position:relative;display:block;background-color:#000;overflow:hidden;max-width:100%;margin:0 auto;\" data-aspectratio=\"1.5\"><iframe class=\"wpve-iframe\" width=\"100%\" height=\"100%\" src=\"https:\/\/www.youtube.com\/embed\/tdFRcj97NfI\" frameborder=\"0\" allowfullscreen><\/iframe><\/div>","protected":false},"excerpt":{"rendered":"<p>In this summary, you will learn the definition of the term Contract Costing, The Characteristics and Problems associated with a Contract, Terminologies in Contract Costing, Accounting for Contracts and the &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/hstutorial.com\/sv\/kontraktskalkylering\/\"> <span class=\"screen-reader-text\">Kontraktskalkylering - Format f\u00f6r nominell vinst<\/span> L\u00e4s mer &raquo;<\/a><\/p>","protected":false},"author":2,"featured_media":3195,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":""},"categories":[61],"tags":[132,161],"class_list":["post-3187","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cost-accounting","tag-accounting","tag-contract-cost"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.5 (Yoast SEO v21.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Contract Costing - Format for Notional Profit - HS Tutorial<\/title>\n<meta name=\"description\" content=\"In this summary, you will learn the definition of the term CONTRACT COSTING, the characteristics, problems associated with a contract, terminologies in Contract Costing, Accounting for contract and the format for calculating Notional Profit. 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