According to the Ministry of Construction, the Ministry of Finance "on the issuance of" construction and installation project cost item composition "notice" (Jianbiao [2003] No. 206) and the national standard "construction project bill of quantities pricing specification" (GB50500-2003). (GB50500-2003), combined with the region's municipal engineering construction enterprises construction, management of the actual situation, the preparation of the municipal engineering pricing in Guizhou Province fixed cost calculation method.
I. Composition and content of cost items:
(A) direct costs: by the direct cost of works and measures.
1. Direct engineering costs: refers to the construction process consumed by the composition of the project entity costs, including labor, materials, construction machinery costs.
(1) labor costs: refers to the production workers directly engaged in the construction of municipal engineering expenses, including:
①Basic salary: refers to the basic salary issued to the production workers.
② wage subsidies: refers to the standard price subsidies, coal, gas subsidies, transportation subsidies
subsidies, housing subsidies, mobile construction allowances.
③ production workers auxiliary wages: refers to the production of workers outside the annual effective construction days of non-operational days of wages, including employees learning, training period of wages, transfer of work, family visits, vacation period of wages, due to the impact of the weather stoppage of wages, the wages of the female workers breastfeeding time, sick leave of less than six months and maternity leave, wedding, funeral leave of wages.
4 Employee welfare expenses: refers to the employee welfare expenses accrued according to the prescribed standards.
⑤ 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 cooling, and health care expenses for construction in an environment that is harmful to health, etc., which are paid in accordance with the stipulated standards.
(2) material costs: refers to the construction process of raw materials, auxiliary materials, accessories, parts, semi-finished products constitute the cost of raw materials, auxiliary materials, accessories, parts, semi-finished products. Content includes:
1) the original price of materials (or supply price).
② material transportation and miscellaneous expenses: refers to the material from the source to the site of the warehouse or designated storage location of all the costs incurred.
③ Transportation wear and tear: refers to the unavoidable loss of materials in the process of transportation and loading and unloading.
④Purchase and storage costs: refers to the organization of procurement, supply and storage of materials in the process of the costs required. Among them, the material purchasing fee is 1.2%, and the storage fee is 0.8%.
⑤ Inspection and testing costs: refers to the construction materials, components and building installations for general identification, inspection costs incurred, including the laboratory to carry out their own testing of materials and chemicals consumed by the cost. Excluding 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 inspection and testing costs.
(3) construction machinery costs: refers to the construction machinery operation of machinery costs, as well as machinery dismantling costs and off-site freight.
Construction machinery unit price should be composed of the following seven costs:
①Depreciation: refers to the construction machinery in the specified useful life, successively recover its original value and the time value of the purchase of funds.
② Overhaul costs: 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 of the costs required.
③ Frequent repair costs: refers to construction machinery in addition to overhaul of all levels of maintenance and temporary troubleshooting costs. Including the normal operation of machinery to ensure the replacement of equipment and randomly equipped with the amortization of tools and accessories and maintenance costs, machinery running in the daily maintenance of lubrication and wipe the material costs and machinery during the stagnation of the maintenance and maintenance costs, etc..
4 dismantling cost and off-site freight: dismantling cost is the construction machinery on site for installation and dismantling of labor, materials, machinery and commissioning costs, as well as machinery and auxiliary facilities, depreciation, erection, dismantling, etc.; off-site freight refers to the construction machinery, as a whole or in parts from the place of parking to the construction site or by a construction site to another construction site transportation, loading and unloading, auxiliary materials and wiring costs. Costs.
⑤ Labor cost: it means the labor cost of the driver (stoker) and other operators on the machine in a working day and the labor cost of the above personnel in addition to the annual working shifts specified for the construction machinery.
6 fuel and power costs: refers to the solid fuel (coal, firewood), liquid fuel (gasoline, diesel) and water, electricity and so on consumed by the construction machinery in the running operation.
7 road maintenance fee and vehicle and vessel use tax: refers to the construction machinery in accordance with state regulations and the relevant departments shall pay road maintenance fee, vehicle and vessel use tax, insurance and annual inspection fees.
2. Measure fee: refers to the completion of the project construction, the construction process occurred in the project before and during the construction of non-engineering entity project costs. Divided into general project measures fee and professional project measures fee.
General project measures include:
(1) environmental protection fees: refers to the construction site to meet the requirements of the environmental protection department of the costs required.
(2) civilized construction costs: refers to the construction site civilized construction costs required.
(3) safety construction costs: refers to the cost of special measures that need to be incurred for the safe construction of the construction site.
Civilized construction costs and safety construction costs should be based on the different construction sites and local management requirements, in the construction design to be clear and specific practices and erection location, erection area, and based on the requirements of the provisions of the requirements or quota subheading calculation costs.
(4) temporary facilities costs: refers to the construction company for the construction of building projects must be erected for life and production of temporary buildings, structures and other temporary facilities costs.
Temporary facilities include: temporary dormitories, cultural welfare and public utilities houses and structures, warehouses, offices, processing plants, and within the scope of the provisions of roads, water, electricity, pipelines and other temporary facilities and small temporary facilities.
Temporary facilities costs include: temporary facilities erection, maintenance, dismantling costs or amortization costs.
Temporary facilities in the temporary pipeline and temporary road dry range:
① from the point of connection (pipe) to the construction site of the shortest distance does not exceed 50m;
② temporary road to the shortest distance from the motorway has been opened up to the shortest distance of not more than 50m;
(5) night construction costs: is due to the night construction of night shift subsidies incurred, night construction degradation, amortization of night construction lighting equipment and electricity for lighting and other costs.
(6) secondary handling costs: refers to materials, finished products, semi-finished products that need to be moved again due to the narrow construction access road so that the automobile can not directly reach the construction site or non-contractor reasons.
(7) large machinery and equipment and installation and dismantling costs: refers to the machinery as a whole or in parts from the parking site to the construction site or from a construction site to another construction site, the mechanical transportation costs incurred in the transfer of transportation and machinery in the construction site for the installation, dismantling of the labor costs, materials, machinery, commissioning costs and installation of auxiliary facilities required costs.
(8) concrete, reinforced concrete formwork and stent fees: refers to the concrete construction process requires a variety of steel formwork, wooden formwork, stents, such as support, dismantling, transportation costs and amortization of formwork, stents.
(9) scaffolding costs: refers to the construction of a variety of scaffolding needed to build, dismantle, transportation costs and scaffolding amortization costs.
(10) completed works and equipment protection: refers to the costs required for the protection of completed works and equipment before the completion and acceptance of the project.
(11) construction drainage, precipitation costs: refers to ensure that the project is constructed under normal conditions, to take a variety of drainage, precipitation measures incurred a variety of costs, drainage, precipitation visa point labor at 22 yuan / work day.
(12) production tools and appliances use fee: refers to the construction, production is not a fixed asset required for the purchase of production tools inspection, testing appliances, such as amortization and maintenance costs, as well as paid to the workers to provide their own tools subsidies.
(13) Winter and rainy season construction increase costs, project positioning and re-testing, project point handover, site cleanup, construction rainwater
exclusion, road maintenance and other costs.
Specialized project measures include:
cofferdam, island building, on-site construction fencing, right-of-way, right-of-way bridge, ventilation, water supply, gas supply, power supply, lighting and communication facilities for the construction of the cave, municipal engineering construction disruption costs, and so on.
Municipal engineering construction interference costs are the costs incurred by unforeseen factors prior to construction, including: obstruction of traffic, road works halfway open to traffic and the cost of traffic maintenance measures for pedestrian traffic.
(C) indirect costs: composed of fees and enterprise management fees.
1. Fees and charges: refers to the government and the relevant authorities stipulate the fees that must be paid. Including:
(1) engineering sewage charges: refers to the construction site in accordance with the provisions of the engineering sewage charges. Engineering sewage contains sewage discharge and noise discharge.
(2) Worker's Compensation Insurance Fee: refers to the medical treatment and economic compensation paid by the enterprise for the employee who suffers accidental injury at work or suffers from occupational disease in accordance with the State Council's "Regulations on the Administration of Work-Related Injuries".
(3) Social security fees, including the following three fees:
① Pension insurance premiums: refers to the basic pension insurance premiums paid by enterprises for their employees in accordance with the prescribed standards.
②Unemployment insurance premiums: is the enterprise in accordance with national standards for employees to pay unemployment insurance premiums.
③Medical insurance premiums: the basic medical insurance premiums paid by enterprises for their employees in accordance with the prescribed standards.
(4) Housing provident fund: refers to the housing provident fund paid by the enterprise for the employees in accordance with the prescribed standards.
(5) Engineering quota determination fee: refers to the quota determination fee paid by the engineering cost (quota) management department in accordance with regulations.
(6) Accidental Injury Insurance for Dangerous Operations: refers to the accidental injury insurance premiums paid by the enterprise for the building and installation construction personnel engaged in dangerous operations in accordance with the provisions of the Construction Law.
2. Enterprise management fee: refers to the municipal construction enterprises to organize construction production and business management costs. Contents include:
(1) management personnel wages: refers to the basic salary of management personnel, wage subsidies, employee welfare costs, labor protection costs.
(2) office expenses: refers to the cost of stationery, paper, billing forms, printing, post and telecommunications, books and newspapers, meetings, water and electricity, water heating and collective heating (including on-site temporary dormitory heating) with coal for business management office.
(3) Travel and Transportation Expenses: refers to the travel expenses, residence subsidies, in-town transportation expenses and missed meal subsidies for employees on official business trips and job transfers, the road expenses for employees to visit their relatives, the labor force recruitment fees, the one-time road expenses for employees' retirement and retiring, the road expenses for the medical treatment of the injured workers, the site transfer fees, as well as the oil, fuel, road maintenance and license fees for the means of transportation used by the management.
(4) Fixed Assets Utilization Fee: It refers to the depreciation, overhaul, maintenance or rental fee of houses, equipment, instruments, etc. belonging to fixed assets used by the management and testing departments as well as affiliated production units.
(5) Tools and Appliances Usage Expenses: refers to the acquisition, maintenance and amortization expenses of the production tools, apparatus, furniture, transportation and inspection, testing, mapping and fire-fighting appliances, etc. used by the management and not belonging to fixed assets.
(6) Labor insurance premiums: refers to the payment by the enterprise of the retired employees' relocation subsidies, employee severance pay, the wages of those on sick leave for more than six months, funeral subsidies for the death of employees, pension payments, and all the funds paid to retired cadres in accordance with the provisions of the regulations.
(7) Labor Union Funds: refers to the labor union funds of the enterprise according to the total wages of employees.
(8) Employee Education Expenses: refers to the expenses that an enterprise accrues on the basis of the gross wages of the employees for the purpose of learning advanced technology and improving the cultural level of the employees.
(9) Property insurance premiums: refers to property and vehicle insurance for construction management.
(10) finance costs: refers to the costs incurred by the enterprise to raise funds.
(11) Taxes: refers to the property tax, vehicle and vessel use tax, land use tax, stamp duty, etc. paid by the enterprise according to regulations.
(12) Others: including technology transfer fee, technology development fee, business entertainment fee, green fee, advertising fee, notary fee, legal consultant fee, auditing fee, consulting fee and so on.
(3) Other project fees: according to the specific conditions of the project, can be listed with reference to the retention money, Party A's own material purchase costs, general contracting services, and sporadic work project costs. If the above content fails to meet the requirements, the preparer may make additions.
(d) profit: refers to the profit obtained by the construction enterprise to complete the contracted works.
(5) Taxes: refers to the state tax law should be included in the municipal construction cost of business tax, urban maintenance and construction tax and education surcharge. In accordance with state regulations in different construction sites.
Two, cost calculation methods and rates:
(a) the cost of sub-projects and direct engineering costs
1. Using the bill of quantities pricing:
Sub-project cost = ∑ (the amount of sub-projects × comprehensive unit price)
Which: the comprehensive unit price = labor + materials + machinery + enterprise management + profit + risk Costs
2. fixed price:
Direct project cost = labor + materials + machinery
where: labor = ∑ (labor consumption × unit price of labor)
materials = ∑ (material consumption × unit price of materials)
mechanical cost = ∑ (mechanical consumption × unit price of mechanical)
(ii) measures project: including general items × comprehensive unit price Measure items: including general and specialized measures
Measure item list:
No.
Measure item name
Calculation
A. General items
1
Environmental protection
Construction of the actual occurrence of the construction of the environmental protection department of the location of the project according to the provisions of the calculation
2
Civilized construction
Calculated according to the approved construction design when the construction needs occur
3
Safety construction
Special measures for the safety of the construction needs to be calculated according to the approved construction design
4
Temporary facilities
Does not include The total of unit work (labor cost + machinery cost) (or labor cost) without large machinery entry and exit and dismantling cost × rate
5
Night construction
No large machinery entry and exit and dismantling cost of the unit work (labor cost + machinery cost) × rate or according to the given formula
6
Secondary removal
By fixed direct cost + management fee + profit or according to the approved construction organization design
7
Large machinery and equipment in and out of the site and dismantling
According to the appendix (large construction machinery off-site transportation, dismantling and dismantling) quota calculation
8
Concrete, reinforced concrete formwork and supports
Fixed direct cost + management fee + profit
Fixed direct cost + management fee + profit
The total of the cost of the work is calculated according to the following formula Management fee + profit
9
Scaffolding
Fixed direct cost + management fee + profit
10
Protection of finished works and equipment
According to the finished product protection of the sum of the labor, materials and machinery costs + management fee + profit
11
Construction drainage, precipitation
Drainage, precipitation machinery unit price × drainage, precipitation cycle + drainage, precipitation use of materials, labor costs
12
Production tools, appliances use fees
Excluding large-scale machinery into the field and dismantling costs of the unit of the project (labor + machinery costs) total × rate
13
Winter and rainy season construction increased costs, project Positioning review, point handover, site cleaning, construction rainwater removal, road maintenance
Total of unit work (labor cost + machinery cost) without large-scale machinery entry and exit and dismantling cost × rate
B. Specialized Items
1
Cofferdam
Fixed direct project cost + management fee + profit
2
Island construction
Fixed direct project cost + management fee + profit
3
Site construction fence
Fixed direct project cost + management fee + profit
4
Roadway
Fixed direct project cost + management fee + profit
5
Roadway bridge
Fixed Direct project cost + management fee + profit
6
Construction interference in municipal engineering
Total of unit work (labor cost + machinery cost) excluding the cost of entry and exit of large machinery and dismantling cost x rate
7
Ventilation, water supply, gas supply, power supply, lighting and communication facilities for construction in the cave
Fixed direct project cost + management fee + profit
Fixed direct project cost + management fee + profit
The construction of a bridge is not a direct project cost. management fee + profit