Project completion final accounting financial statement preparation method based on allocation calculation engine

Abstract

This invention relates to a method for preparing project final settlement financial statements based on an allocation calculation engine, comprising: constructing a systematic coding rule; compiling a catalog of assets delivered for use, classifying design budget items and constructing an accounting subject system to obtain the coding system; entering the contract bill of quantities and establishing a correspondence between the contract bill of quantities and design budget items; calculating the completed work volume under the contract and recording contract payment information through accounting vouchers when the contract is paid; generating tables on the contract signing status and investment completion status of design budget items; allocating and calculating contract costs and secondary costs; and generating the financial statements required for project final settlement. This invention establishes relationships between design budget items, contract bill of quantities, accounting subjects, and assets delivered for use, timely aggregates and forms the value of assets delivered for use, and automatically generates a summary table and a detailed table of assets delivered for use for the financial settlement.

Description

Technical Field

[0001] This invention belongs to the field of information technology construction of engineering projects, and specifically relates to a method for compiling final financial statements of projects based on an allocation calculation engine. Background Technology

[0002] During the construction of engineering projects, the management and control requirements are different at different stages, resulting in inconsistent project division granularity in the project investment decision-making stage, construction stage, and asset transfer stage. This leads to a significant amount of time being spent calculating the value of fixed assets during the final settlement, especially for construction management costs and equipment installation costs, which involve the allocation between different projects. Often, due to the adjustment of the allocation ratio, manual methods consume a lot of manpower and waste a lot of time.

[0003] In addition, the construction process is subject to frequent changes for various reasons. Using traditional methods, it is difficult to collect the details and amounts of these changes in a timely and comprehensive manner. This makes it difficult to accurately reflect the progress of project investment and thus hinders project investment control. Summary of the Invention

[0004] The purpose of this invention is to address the aforementioned problems by providing a method for preparing project final settlement financial statements based on an allocation calculation engine. This method establishes a systematic coding rule for design budget items, asset delivery catalogs, accounting subjects, and contract bill of quantities. Costs for design budget items constituting specific assets are classified as Category 1 costs, while costs for design budget items not constituting specific assets are classified as Category 2 costs. The allocation calculation engine allocates Category 2 costs or contractual costs during the project final settlement stage. Depending on the user's selection, allocation can be based on the design budget amount or the actual asset value, allocating these costs to other design budget items. Project costs are collected promptly and automatically, forming the value of delivered assets. Based on the relationships between codes, the information system automatically transfers assets to fixed assets, generating a general statement and detailed statement of delivered assets for project final settlement, thus automating accounting procedures and avoiding human errors in financial matters.

[0005] The technical solution of this invention is a method for preparing project final settlement financial statements based on an allocation calculation engine, comprising the following steps:

[0006] Step 1: Construct a systematic set of coding rules with internal relationships;

[0007] Step 2: Compile a catalog of assets to be delivered for use based on the coding rules obtained in Step 1, divide the design budget items and construct an accounting subject system to obtain the coding system;

[0008] Step 2.1: Compile a catalog of assets ready for use according to the asset coding rules;

[0009] Step 2.2: Divide the design budget items according to the design budget item coding rules;

[0010] Step 2.3: Establish an accounting subject system and design the correspondence between budget item codes and accounting subjects;

[0011] Step 3: During the bidding stage, prepare the tender bill of quantities according to the contract bill of quantities coding rules. After the contract is signed, enter the contract bill of quantities into the information system and establish the correspondence between the contract bill of quantities and the design budget items.

[0012] Step 4: During the construction phase of the project, establish the correspondence between newly added engineering projects and design budget projects, regularly or irregularly compile statistics on the completed work volume under the contract, and record contract payment information through accounting vouchers when making contract payments.

[0013] Step 5: Calculate the contract signing status and investment completion status of the design budget project, and generate tables for the contract signing status and investment completion status of the design budget project.

[0014] Step 6: Calculate and allocate the contract costs or Category II costs according to the allocation method based on the design budget amount or the allocation method based on the completed investment amount;

[0015] Step 7: Transfer the design budget items that constitute specific assets to fixed assets and calculate the amount of the specific assets to be delivered for use;

[0016] Step 8: Based on the coding system obtained in Step 2, generate the financial statements required for the project's final settlement according to the templates for the total asset list and the detailed asset list.

[0017] Preferably, in step 1, the asset coding rule for delivery and use is A1A2A3A4A5A6A7A8A9, where A i ,i=1,2,…,9 represents the i-th digit of the asset code for delivery and use, A1A2 represents the asset category, A3A4 represents the individual project, A5A6 represents the sub-project, and A7A8A9 represents the sub-item of the sub-project.

[0018] Further, in step 1, the design budget coding rule is A1A2A3A4A5A6A7A8A9BC1C2, where A1A2A3A4A5A6A7A8A9 represent the asset codes for delivery and use, B represents the type of fixed asset cost, B=1 represents construction and installation costs, B=2 represents equipment costs, and B=0 represents other costs; C1C2 represents the detailed breakdown of the costs of the assets delivered and used.

[0019] Preferably, in step 1, the contract bill of quantities coding rule is D1D2D3D4D5D6D7D8D9D10 D 11 D 12 Where D1D2 represents the engineering classification sequence code, D1D2=01 represents building engineering, D1D2=02 represents decoration engineering; D3D4 represents the professional engineering chapter sequence code, D3D4=0101 represents earthwork engineering, D3D4=02 represents pile foundation engineering; D5D6 represents the sub-project sequence code; D7D8D9 represents the item project name sequence code; D 10 D 11 D 12 Indicates the sequence number of the list item name.

[0020] Furthermore, in step 1, the accounting subject coding rules are E1E2E3E4E5E6E7E8E9E 10 E 11 E 12 E1, E2, E3, and E4 represent primary accounting subjects; E5 and E6 represent secondary accounting subjects; E7 and E8 represent tertiary accounting subjects, which are further subdivisions of investment accounting subjects, specifically corresponding to individual projects; E9... 10 This indicates a fourth-level accounting subject, which is a further subdivision of the third-level accounting subject, specifically corresponding to a sub-project; E 11 E 12 The fifth level of accounting subjects represents a further subdivision of the fourth level of accounting subjects, specifically corresponding to a unit project.

[0021] Preferably, step 4 specifically includes:

[0022] 1) When the contract is amended during the construction phase, for newly added engineering projects, the engineering projects shall be coded according to the coding rules of the bill of quantities, entered into the information system, and a correspondence between the engineering projects and the design budget items shall be established.

[0023] 2) During the mid-construction measurement, the completed work volume in the contract shall be calculated through work verification and pricing, and confirmation by the supervisor;

[0024] 3) When making payments for construction progress, record the contract payment information through accounting vouchers.

[0025] Preferably, in step 6, an allocation calculation engine is used to allocate the contract costs or second-class costs.

[0026] When calculating the cost within the contract, the user selects the contract corresponding to the cost to be allocated, selects the bill of quantities to be allocated, and then selects whether the allocation scope is the entire contract or a part of the bill of quantities.

[0027] If the user selects the allocation scope as a partial bill of quantities, they can further select the bill of quantities items involved in the cost allocation.

[0028] The allocation calculation engine calculates the total actual investment amount of the bill of quantities within the allocation scope and the percentage of the actual investment amount of each bill of quantities based on the user's selection, and further calculates the allocation amount of each bill of quantities within the user's selected allocation scope.

[0029] When calculating the second type of cost allocation, the user selects the design budget item to be allocated, and then selects the allocation method as either allocation based on the design budget amount or allocation based on the actual asset value. The user can then further select the allocation scope as the entire project or a portion of the project.

[0030] If the user selects to allocate costs to a portion of the projects, they can then further select the individual projects involved in the cost allocation.

[0031] The allocation calculation engine calculates the estimated design cost or actual asset value of the entire project or part of the project based on the user's selection, and allocates the cost of the allocated project to the estimated design cost of the project within the allocation scope selected by the user.

[0032] Taking equipment installation costs as an example, the calculation process for apportioning contract costs is as follows:

[0033] ① The user selects the contract corresponding to the allocated cost and selects the bill of quantities to be allocated. The total amount of actual investment completed in the allocated bill of quantities is calculated as SUM_1. The sum of the actual investment completed in the allocated bill of quantities is used to calculate SUM_1.

[0034] ② Select the allocation scope as the entire contract or a portion of the bill of quantities. If the user selects the allocation scope as a portion of the bill of quantities, then further select the bill of quantities items involved in the cost allocation.

[0035] Calculate the total actual investment amount SUM_2 of the allocated bill of quantities.

[0036]

[0037] In the formula The i-th amortization B The actual investment amount completed for each bill of quantities, where n represents the total number of bills of quantities involved in the allocation;

[0038] ③ The allocation calculation engine calculates the allocation ratio of the bill of quantities within the allocation scope based on the user's selection.

[0039]

[0040] In the formula Indicates the i-th B The apportionment ratio of each bill of quantities;

[0041] ④ Calculate the allocation amount for each item in the bill of quantities within the user-selected allocation range, i.e., the amount allocated to the i-th item. B The formula for calculating the apportionment amount of each bill of quantities is as follows:

[0042]

[0043] In the formula Indicates the i-th B The apportionment amount for each bill of quantities.

[0044] Taking construction and management fees as an example, the calculation process for allocating and calculating the second category of fees is as follows:

[0045] ① The user selects the design budget items to be allocated, calculates the total amount of the allocated design budget items SUM_3, and sums the design budget items of the allocated design budget items to obtain SUM_3.

[0046] ② After selecting the allocation method as either allocation based on the design budget or allocation based on the actual asset value, further select the allocation scope as the entire project or a portion of the project.

[0047] ③ If the user selects to allocate costs to a portion of the projects, then further select the individual projects involved in the cost allocation.

[0048] ④ Calculate the cumulative design budget amount for the allocated items.

[0049]

[0050] In the formula, SUM_4 represents the cumulative design budget amount of the apportionment items involved. Indicates the i-th DE The estimated design cost of each allocated item; n DE This indicates the number of design budget items involved in the cost allocation;

[0051] ⑤ The cost of the allocated project will be allocated to the design budget project within the allocation scope selected by the user, i. DE The formula for calculating the apportionment amount for each design budget item is as follows:

[0052]

[0053] In the formula Indicates the i-th DE The amount to be allocated to each design budget item.

[0054] Further, in step 7, select the design budget items with the same asset code as the assets to be delivered and use, and calculate the asset amount assets_amt for the specific assets to be delivered and used.

[0055]

[0056] In the formula Indicates the i-th DE The estimated cost of a design project. Indicates the i-th DE The apportionment amount for each design budget project.

[0057] Compared with the prior art, the beneficial effects of the present invention include:

[0058] 1) This invention utilizes an allocation calculation engine to automatically allocate and calculate contractual costs and second-class costs based on user selection. The costs are automatically allocated to the design budget items selected by the user, replacing manual labor, facilitating financial settlement upon project completion, and avoiding financial cost issues caused by human error.

[0059] 2) This invention establishes relationships between design budget items, contract bill of quantities, accounting subjects, and delivered assets through a coding control system, enabling timely collection of project costs and automatic collection and formation of the value of delivered assets. Based on the relationships between codes, this invention automatically transfers assets to fixed assets through an information system, generating a general table and detailed table of delivered assets for project completion financial settlement, achieving a high degree of accounting automation and effectively avoiding human errors in finance.

[0060] 3) This invention, through a coding control system, forms a project delivery asset catalog in accordance with industry standards or company requirements during the project preparation stage. This standardizes the project management behavior of design units, construction units, and supervision units, and meets the asset handover requirements during the project acceptance stage through the mandatory constraints of the information system. This achieves standardized project process management with project delivery as the goal, and improves the informatization level of project management. Attached Figure Description

[0061] The present invention will be further described below with reference to the accompanying drawings and embodiments.

[0062] Figure 1 This is a flowchart illustrating the method for preparing final financial statements upon project completion according to an embodiment of the present invention. Detailed Implementation

[0063] like Figure 1 As shown, the method for preparing project final settlement financial statements based on an allocation calculation engine includes:

[0064] Step 1: Establish coding rules for assets delivered for use, coding rules for design budget items, coding rules for contract bill of quantities, and coding rules for accounting subjects;

[0065] The asset coding rules for delivery and use are A1A2A3A4A5A6A7A s A9, where A ii = 1, 2, ..., 9 represents the i-th digit of the asset code delivered for use, and A1A2 represents the asset category, such as: 01-Fixed Assets, 02-Current Assets, 03-Intangible Assets, 04-Deferred Assets.

[0066] A3A4 indicates a single project, which is a further subdivision of the major asset category, represented by two digits. For example, 01-Fixed Assets can be further broken down into: 0101-Buildings, 0102-Structures.

[0067] A5A6 represents a sub-project, which is a further subdivision of a single project, represented by two digits. For example, 0101-House can be further subdivided into: 010101-Office Building 1, 010102-Office Building 2.

[0068] A7A8A9 represents a sub-item of a sub-project, which is a further subdivision of the sub-project, represented by three digits. For example, 010101-1# Office Building can be further subdivided into: 010101001-1# Office Building 1# Elevator, 010101002-1# Office Building 2# Elevator.

[0069] The design budget coding rule is A1A2A3A4A5A6A7A8A9BC1C2, where A1A2A3A4A5A6A7A8A9 represent the asset codes for delivery and use. For Category I expenses, the code is consistent with that of the assets delivered and used, meaning the design budget code is written based on the assets delivered and used. For Category II expenses, the default value is a fixed value ZZZZZZZZZ. These budget items do not constitute specific assets and will be allocated during the final settlement stage.

[0070] B represents the type of fixed asset expense; B=1 represents construction and installation costs; B=2 represents equipment costs; B=0 represents other expenses.

[0071] For current assets, intangible assets, and deferred assets, B=0 is used as the representation.

[0072] C1C2 represents the breakdown of the costs of assets delivered for use. For example, 010101001101 represents the installation cost of elevator #1 in office building #1, and 010101001102 represents the equipment purchase cost of elevator #1 in office building #1.

[0073] The contract bill of quantities coding rule is D1D2D3D4D5D6D7D8D9D 10 D 11 D 12 .

[0074] D1D2 represents the project classification sequence code. For example, D1D2=01 represents building construction, and D1D2=02 represents decoration.

[0075] D3D4 represents the chapter sequence code of a professional engineering project. For example, D3D4=01 represents earthwork engineering, and D3D4=02 represents pile foundation engineering.

[0076] D5D6 represents the sequence code of the sub-project. For example, D1D2D3D4D5D6 = 010101 indicates site leveling.

[0077] D7D8D9 represents the sequence code of the sub-item project name. For example, D1D2D3D4D5D6D7D8D9 = 010101001 represents the sub-item name "Leveling the Site" in the context of building construction, earthwork, and site leveling.

[0078] D 10 D 11 D 12 Indicates the sequence number of the list item name.

[0079] The accounting subject coding rules are E1E2E3E4E5E6E7E8E9E 10 E 11 E 12 E1, E2, E3, and E4 represent primary accounting subjects; E5 and E6 represent secondary accounting subjects; E7 and E8 represent tertiary accounting subjects, which are further subdivisions of investment accounting subjects, specifically corresponding to individual projects; E9... 10 This indicates a fourth-level accounting subject, which is a further subdivision of the third-level accounting subject, specifically corresponding to a sub-project; E 11 E 12 The fifth level of accounting subjects represents a further subdivision of the fourth level of accounting subjects, specifically corresponding to a unit project.

[0080] In this embodiment, the primary and secondary accounting subjects are set up in accordance with relevant national regulations and are consistent with the appendix "Accounting Subjects and Main Accounting Treatments" of the Accounting Standards for Business Enterprises (Finance and Accounting

[2006] No. 18); the tertiary and lower accounting subjects are further decomposed and defined according to the actual engineering projects.

[0081] Step 2: Compile a catalog of assets to be delivered for use based on the coding rules obtained in Step 1, divide the design budget items and construct an accounting subject system to obtain the coding system;

[0082] Step 2.1: Compile a catalog of assets ready for use according to the asset coding rules;

[0083] In this embodiment, the list of assets to be delivered for use is compiled in accordance with relevant industry regulations or company rules and regulations. The list of assets to be delivered for use is the core of the financial final settlement report. The list of assets to be delivered for use includes: asset code assets_no, asset name assets_desc, asset amount assets_amt. The asset amount is empty when it is compiled and is automatically generated during the asset transfer to fixed assets stage.

[0084] Step 2.2: Divide the design budget items according to the design budget item coding rules;

[0085] In this embodiment, the design institute is required to divide the design budget items according to the coding rules and enter them into the information system. If the coding rules are not followed, the items cannot be entered into the information system. The design budget includes: budget code estimate_no, budget name estimate_desc, budget amount estimate_amt, and allocated amount estimate_share_amt. At this time, the allocated amount is empty and will be automatically generated during allocation.

[0086] Step 2.3: Establish an accounting subject system and design the correspondence between budget item codes and accounting subjects;

[0087] In this embodiment, the accounting subject system includes accounting subject account_no, subject name account_desc, and establishes a correspondence between design budget project codes and accounting subjects: one design budget project code can correspond to multiple accounting subjects, and one accounting subject can only correspond to one design budget project. The purpose is to be able to collect the payment amount of design budget projects in a timely manner.

[0088] The information in the table corresponding to the design budget and accounting subjects is as follows:

[0089] The estimate code is estimate_no, and the accounting subject is account_no.

[0090] Step 3: During the bidding stage, prepare the tender bill of quantities according to the contract bill of quantities coding rules. After the contract is signed, enter the contract bill of quantities into the information system and establish the correspondence between the contract bill of quantities and the design budget items.

[0091] In this embodiment, the bidding agency is required to compile a bill of quantities according to the contract bill of quantities coding rules. After the contract is signed, the bill of quantities is entered into the system, and a correspondence is established between it and the design estimate items. The correspondence is as follows: one design estimate item can correspond to multiple bills of quantities, and one bill of quantities can only correspond to one design estimate item. The purpose is to promptly collect the total contract amount and actual investment amount of the design estimate items. The bill of quantities includes: contract code order_id, signing date order_date, bill of quantities code boq_no, quantity boq_num, unit price boq_price, amount boq_amt, and corresponding design estimate code estimate_no.

[0092] Step 4: During the construction phase of the project, establish a correspondence between newly added engineering projects and design budget items, periodically or irregularly compile statistics on the completed work volume under the contract, and record contract payment information through accounting vouchers when making contract payments. This specifically includes:

[0093] 1) When the contract is amended during the construction phase, for newly added engineering projects, the engineering projects shall be coded according to the coding rules of the bill of quantities, entered into the information system, and a correspondence between the engineering projects and the design budget items shall be established.

[0094] 2) During the mid-construction measurement, the completed work volume in the contract shall be calculated through work verification and pricing, and confirmation by the supervisor;

[0095] In this embodiment, the information on the completed work in the contract includes: contract code order_id, acceptance date finished_date, bill of quantities code boq_no, acceptance quantity finished_num, acceptance amount finished_amt, and the acceptance amount is automatically calculated based on the acceptance quantity and the contract unit.

[0096] 3) When making payments for construction progress, record the contract payment information through accounting vouchers.

[0097] Accounting voucher information includes: account number (account_no), voucher date (pay_date), payment amount (pay_amt), and contract code (order_id).

[0098] Step 5: Calculate the contract signing status and investment completion status of the design budget project, and generate tables for the contract signing status and investment completion status of the design budget project.

[0099] Step 6: Calculate and allocate the contract costs or Category II costs according to the allocation method based on the design budget amount or the allocation method based on the completed investment amount;

[0100] Taking equipment installation costs as an example, the costs within the contract are calculated by apportionment:

[0101] ① The user selects the contract corresponding to the allocated cost and selects the bill of quantities to be allocated. The total amount of actual investment completed in the allocated bill of quantities is calculated as SUM_1. The sum of the actual investment completed in the allocated bill of quantities is used to calculate SUM_1.

[0102] ② Select the allocation scope as the entire contract or a portion of the bill of quantities. If the user selects the allocation scope as a portion of the bill of quantities, then further select the bill of quantities items involved in the cost allocation.

[0103] Calculate the total actual investment amount SUM_2 of the allocated bill of quantities.

[0104]

[0105] In the formula The i-th amortization B The actual investment amount completed for each bill of quantities, where n represents the total number of bills of quantities involved in the allocation;

[0106] ③ The allocation calculation engine calculates the allocation ratio of the bill of quantities within the allocation scope based on the user's selection.

[0107]

[0108] In the formula Indicates the i-th B The apportionment ratio of each bill of quantities;

[0109] ④ Calculate the allocation amount for each item in the bill of quantities within the user-selected allocation range, i.e., the amount allocated to the i-th item. B The formula for calculating the apportionment amount of each bill of quantities is as follows:

[0110]

[0111] In the formula Indicates the i-th B The apportionment amount for each bill of quantities.

[0112] Taking construction and management fees as an example, the second type of fees are allocated and calculated:

[0113] ① The user selects the design budget items to be allocated, calculates the total amount of the allocated design budget items SUM_3, and sums the design budget items of the allocated design budget items to obtain SUM_3.

[0114] ② After selecting the allocation method as either allocation based on the design budget or allocation based on the actual asset value, further select the allocation scope as the entire project or a portion of the project.

[0115] ③ If the user selects to allocate costs to a portion of the projects, then further select the individual projects involved in the cost allocation.

[0116] ④ Calculate the cumulative design budget amount for the allocated items.

[0117]

[0118] In the formula, SUM_4 represents the cumulative design budget amount of the apportionment items involved. Indicates the i-th DE The estimated design cost of each allocated item; n DE This indicates the number of design budget items involved in the cost allocation;

[0119] ⑤ The cost of the allocated project will be allocated to the design budget project within the allocation scope selected by the user, i. DE The formula for calculating the apportionment amount for each design budget item is as follows:

[0120]

[0121] In the formula Indicates the i-th DE The amount to be allocated for each design budget item;

[0122] Step 7: Transfer the design budget items that constitute specific assets to fixed assets and calculate the amount of the specific assets to be delivered for use;

[0123]

[0124] In the formula Indicates the i-th DE The estimated cost of a design project. Indicates the i-th DE The apportionment amount for each design budget project.

[0125] Step 8: Generate the financial statements required for the project's final settlement by following the templates for the total list of assets delivered for use and the detailed list of assets delivered for use.

[0126] The embodiment also includes a cost control method, which calculates the contract signing status and investment completion status of the design budget project based on the selected date, specifically including:

[0127] 1) Select the date range for statistical analysis, denoted as T, where Tmin≤T≤Tmax, Tmin is the start date, and Tmax is the end date.

[0128] 2) In the contract work list table, select the contract list where Tmin≤order_date≤Tmax, where order_date represents the contract signing date. Summarize the list amount boq_amt according to the design estimate_no to form the estimated contract amount, denoted as SUM_boq_amt, where SUM_boq_amt=∑boq_amt.

[0129] 3) Generate a “List of Contract Signing Status for Design Budget Projects”. Based on the design budget information entered by the design institute, generate a list of contract signing status for design budget projects. The information includes the budget code (estimate_no), the budget name (estimate_desc), and the amount of signed contracts (SUM_boq_amt).

[0130] 4) In the accounting voucher table, select accounting entries whose voucher dates satisfy Tmin ≤ pay_date ≤ Tmax, where pay_date represents the payment voucher date. Accounting entries are represented using key-value pairs and sets, such as {account_no1, pay_amt1}, {account_no2, pay_amt2}, ..., {account_no... n pay_amt n}, where account_no1……account_no n For accounting subjects, pay_amt1……pay_amt n The payment amount is calculated based on the information in the design budget and accounting subject correspondence table. The payment amount is summed up as pay_amt for each budget code estimate_no according to the accounting subject account_no, and denoted as SUM_pay_amt, where SUM_pay_amt=∑pay_amt.

[0131] 5) Generate a “Summary Table of Investment Completion Status of Design Budget Project”. Based on the design budget information entered by the design institute and the calculation results of step 4), generate a summary table of investment completion status of the design budget project. The information includes: budget code estimate_no, budget name estimate_desc, and completed investment amount SUM_pay_amt.

Claims

1. A method for preparing project final settlement financial statements based on an allocation calculation engine, characterized in that: The coding rules for design budget items, asset catalogs, accounting subjects and contract bill of quantities are systematic. Costs of design budget items that constitute specific assets are classified as Category I costs, and costs of design budget items that do not constitute specific assets are classified as Category II costs. The allocation calculation engine allocates the second type of expenses during the project completion settlement stage. Depending on the user's choice, the expenses can be allocated according to the design budget amount or according to the actual asset value, and then allocated to other design budget items. The method includes the following steps: Step 1: Construct a systematic set of coding rules with internal relationships; Step 2: Compile a catalog of assets to be delivered for use based on the coding rules obtained in Step 1, divide the design budget items and construct an accounting subject system to obtain the coding system; Step 2.1: Compile a catalog of assets ready for use according to the asset coding rules; Step 2.2: Divide the design budget items according to the design budget item coding rules; Step 2.3: Establish an accounting subject system and design the correspondence between budget item codes and accounting subjects; Step 3: During the bidding stage, prepare the tender bill of quantities according to the contract bill of quantities coding rules. After the contract is signed, enter the contract bill of quantities into the information system and establish the correspondence between the contract bill of quantities and the design budget items. Step 4: During the construction phase of the project, establish the correspondence between newly added engineering projects and design budget projects, regularly or irregularly compile statistics on the completed work volume under the contract, and record contract payment information through accounting vouchers when making contract payments. Step 5: Calculate the contract signing status and investment completion status of the design budget project, and generate tables for the contract signing status and investment completion status of the design budget project. Step 6: Use the allocation calculation engine to allocate the contract costs and second-class costs according to the allocation method of the design budget amount or the allocation method of the completed investment amount; Step 7: Transfer the design budget items that constitute specific assets to fixed assets and calculate the amount of the specific assets to be delivered for use; Step 8: Based on the coding system obtained in Step 2, generate the financial statements required for the project's final settlement according to the templates for the total asset list and the detailed asset list.

2. The method for preparing project completion final settlement financial statements according to claim 1, characterized in that, Step 4 specifically includes: 1) When the contract is amended during the construction phase, for newly added engineering projects, the engineering projects shall be coded according to the coding rules of the bill of quantities, entered into the information system, and a correspondence between the engineering projects and the design budget items shall be established. 2) During the mid-construction measurement, the completed work volume in the contract shall be calculated through work verification and pricing, and confirmation by the supervisor; 3) When making payments for construction progress, record the contract payment information through accounting vouchers.

3. The method for preparing project completion final settlement financial statements according to claim 2, characterized in that, When calculating the cost within the contract, the user selects the contract corresponding to the cost to be allocated, selects the bill of quantities to be allocated, and then selects whether the allocation scope is the entire contract or a part of the bill of quantities. If the user selects the allocation scope as a partial bill of quantities, then further select the bill of quantities items involved in the cost allocation; The allocation calculation engine calculates the total actual investment amount of the bill of quantities within the allocation scope and the percentage of the actual investment amount of each bill of quantities based on the user's selection, and further calculates the allocation amount of each bill of quantities within the user's selected allocation scope.

4. The method for preparing final financial statements for project completion as described in claim 3, characterized in that, Taking equipment installation costs as an example, the calculation process for allocating contract costs is as follows: ① The user selects the contract corresponding to the allocated cost and selects the bill of quantities to be allocated. The total amount of actual investment completed in the allocated bill of quantities is calculated as SUM_1. The sum of the actual investment completed in the allocated bill of quantities is used to calculate SUM_1. ② Select the allocation scope as the entire contract or a portion of the bill of quantities. If the user selects the allocation scope as a portion of the bill of quantities, then further select the bill of quantities items involved in the cost allocation. Calculate the total actual investment amount SUM_2 of the allocated bill of quantities. In the formula The i-th amortization B The actual investment amount completed for each bill of quantities, where n represents the total number of bills of quantities involved in the allocation; ③ The allocation calculation engine calculates the allocation ratio of the bill of quantities within the allocation scope based on the user's selection. In the formula Indicates the i-th B The apportionment ratio of each bill of quantities; ④ Calculate the allocation amount for each item in the bill of quantities within the user-selected allocation range, i.e., the amount allocated to the i-th item. B The formula for calculating the apportionment amount of each bill of quantities is as follows: In the formula Indicates the i-th B The apportionment amount for each bill of quantities.

5. The method for preparing project completion final settlement financial statements according to claim 4, characterized in that, Taking construction and management fees as an example, the second type of fees are allocated and calculated: ① The user selects the design budget items to be allocated, calculates the total amount of the allocated design budget items SUM_3, and sums the design budget items of the allocated design budget items to obtain SUM_3; ② After selecting the allocation method as either allocation based on the design budget or allocation based on the actual asset value, further select the allocation scope as the entire project or a part of the project; ③ If the user selects to allocate costs to a portion of the projects, then further select the individual projects involved in the cost allocation; ④ Calculate the cumulative design budget amount for the allocated items. In the formula, SUM_4 represents the cumulative design budget amount of the apportionment items involved. Indicates the i-th DE The estimated design cost of each allocated item; n DE This indicates the number of design budget items involved in the cost allocation; ⑤ The cost of the allocated project will be allocated to the design budget project within the allocation scope selected by the user, i. DE The formula for calculating the apportionment amount for each design budget item is as follows: In the formula Indicates the i-th DE The amount to be allocated to each design budget item.

6. The method for preparing project completion final settlement financial statements according to claim 5, characterized in that, In step 7, the formula for calculating the asset amount assets_amt of the assets specifically delivered for use is as follows: In the formula Indicates the i-th DE The estimated cost of a design project. Indicates the i-th DE The apportionment amount for each design budget project.

7. The method for preparing project completion final settlement financial statements according to any one of claims 1-6, characterized in that, In step 1, the asset coding rule for delivery and use is A1A2A3A4A5A6A7A8A9, where A... i ,i=1,2,…,9 represents the i-th digit of the asset code for delivery and use, A1A2 represents the asset category, A3A4 represents the individual project, A5A6 represents the sub-project, and A7A8A9 represents the sub-item of the sub-project.

8. The method for preparing final financial statements for project completion as described in claim 7, characterized in that, In step 1, the design budget coding rule is A1A2A3A4A5A6A7A8A9BC1C2, where A1A2A3A4A5A6A7A8A9 represent the asset codes for delivery and use, B represents the type of fixed asset cost, B=1 represents construction and installation costs, B=2 represents equipment costs, and B=0 represents other costs; C1C2 represents the detailed breakdown of the costs of the assets delivered and used.

9. The method for preparing project completion final settlement financial statements according to any one of claims 1, 2, 3, 4, 5, 6, and 8, characterized in that, In step 1, the contract bill of quantities coding rule is D1D2D3D4D5D6D7D8D9D 10 D 11 D 12 Where D1D2 represents the engineering classification sequence code, D1D2=01 represents building engineering, D1D2=02 represents decoration engineering; D3D4 represents the professional engineering chapter sequence code, D3D4=0101 represents earthwork engineering, D3D4=02 represents pile foundation engineering; D5D6 represents the sub-project sequence code; D7D8D9 represents the item project name sequence code; D 10 D 11 D 12 Indicates the sequence number of the list item name.

10. The method for preparing project completion final settlement financial statements according to any one of claims 1, 2, 3, 4, 5, 6, and 8, characterized in that, In step 1, the accounting subject coding rules are E1E2E3E4E5E6E7E8E9E 10 E 11 E 12 E1, E2, E3, and E4 represent primary accounting subjects; E5 and E6 represent secondary accounting subjects; E7 and E8 represent tertiary accounting subjects, which are further subdivisions of investment accounting subjects, specifically corresponding to individual projects; E9... 10 This indicates a fourth-level accounting subject, which is a further subdivision of the third-level accounting subject, specifically corresponding to a sub-project; E 11 E 12 The fifth level of accounting subjects represents a further subdivision of the fourth level of accounting subjects, specifically corresponding to a unit project.

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