The first
Section 1
Construction project cost item composition
Shandong province construction project cost item composition
A, Shandong province construction, decoration project cost item composition
Construction project cost by the direct cost, overhead, profit, and taxes (see table)
Construction project cost Item Composition Table
Direct Construction Costs
1. Labor Costs
2. Material Costs
3. Construction Machinery Costs
1. Night Construction Costs
2.
5. Construction drainage and precipitation fee
6.
Increase fee for winter and rainy season construction
7. Measure item fee for professional works
(1) Concrete, reinforced concrete formwork and support fee
(2) Scaffolding fee
(3) Vertical transportation machinery fee
(4) Lifting machinery for components
8. p>
8. General Contracting Service Fee
1. Salary Fee for Management Personnel
2. Office Fee
3. Travel and Transportation Fee
4. Fixed Asset Use Fee
5. Tool and Appliance Use Fee
. Labor Insurance Fee
7. Labor Union Expenses
8. Employee Education Expenses
9. Property Insurance Fee
10. Finance Fee
11. Taxes
12. Others
1. Safety and Civilization Construction Fee
(1) Safety Construction Fee
(2) Environmental Protection Fee
(3) Civilized construction fee
(4) Temporary facilities fee
2. Engineering sewage fee
3. Social security fee
(1) Old-age security fund,
(2) Unemployment insurance fee,
(3) Health insurance fee,
(4) Workers' compensation insurance fee,
(5) Maternity insurance fee,
() (5) Maternity insurance premium,
4. Housing fund
5. Accidental injury insurance for dangerous work
Direct cost
Measurement cost
Enterprise management fee
Indirect cost
Fees
Profit
Taxes
1. Direct costs are composed of direct engineering costs and measures.
(a) direct engineering costs: refers to the construction process of the cost of the project entity, including labor, materials
fees, construction machinery costs.
Labor: refers to the production workers directly engaged in the construction of the project costs. Contents include:
Basic Wage: refers to the basic wage issued to the production workers.
Wage subsidies: price subsidies, coal and gas subsidies, transportation subsidies, mobile construction allowances
and so on, which are paid in accordance with the prescribed standards.
Auxiliary wages of production workers: refers to the wages of production workers for non-operating days other than the effective construction days, including the wages during the period of study and
training of the workers, the wages during the period of transferring to work, visiting relatives and taking leave, the wages during the stoppage of work due to the influence of the weather, the wages during the time of breastfeeding of female workers, the wages during the sick leave of less than
months, and the wages for the maternity, marriage and funeral leave. Wages.
Employee Welfare Expenses: the welfare expenses for production workers accrued in accordance with the prescribed standards.
Labor Protection Expenses for Production Workers: refers to the purchase and repair costs of labor protection articles, clothing
subsidies for apprentices, expenses for preventing heatstroke, and health care expenses for construction in an unhealthy environment, etc., in accordance with the stipulated standards.
Materials: the construction process of the cost of raw materials, auxiliary materials, accessories, parts, semi-finished products
the cost of the composition of the project entity. Content includes:
Materials original price (or supply price)
Material transportation and miscellaneous expenses: refers to the materials from the source to the site warehouse or designated storage location of all the costs incurred.
Transportation loss costs: refers to the unavoidable loss of materials in the process of transportation loading and unloading.
Procurement and storage costs: refers to the organization of procurement, supply and storage of materials in the process of the costs required.
Including procurement costs, storage costs, site storage costs, storage losses.
Inspection and testing costs: refers to the construction materials, components and building installations for general appraisal, inspection costs incurred, including
including self-set up the laboratory for the test of materials and chemicals consumed by the cost. Does not include new structures, new materials test fees
and construction units with factory certification of materials for inspection, destructive testing of components and other special requirements of the test
inspection test costs.
Construction Machinery Use Fee: the machinery use fee incurred by the construction machinery operation, as well as machinery dismantling fee and off-site freight.
Construction machinery unit price should be composed of the following seven costs:
Depreciation: refers to the construction machinery in the stipulated life, successive recovery of its original value and the purchase of the time value of money.
Overhaul cost: refers to the construction machinery according to the specified overhaul interval shift to carry out the necessary overhaul, in order to restore its normal function
the cost required.
Frequent repair costs: refers to construction machinery in addition to overhaul at all levels of recuperation and temporary troubleshooting costs. Including for
Guaranteeing the normal operation of machinery in the daily maintenance required lubrication and wipe the cost of materials and machinery stagnation during the maintenance and maintenance
fees.
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