A direct cost
Consisting of direct engineering costs and measures.
(a) 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 building and installation works of the expenses, including:
(1) the basic wage: refers to the basic wage issued to the production workers.
(2) Wage subsidies: refers to price subsidies, coal and gas subsidies, transportation subsidies, housing subsidies, mobile construction allowances, etc., which are paid in accordance with prescribed standards.
(3) Auxiliary wages of production workers: refers to the wages of production workers for non-operating days other than the annual effective construction days, including the wages during the period of study and training of the workers, the wages during the period of transferring to another job, visiting relatives and taking vacation, the wages during the stoppage of work due to the influence of the climate, the wages for the time of breastfeeding of female workers, the wages for the sick leave of six months or less, and the wages for the maternity, marriage and funeral leave.
(4) Employee Welfare Expenses: refers to employee welfare expenses accrued according to the prescribed standards.
(5) Production workers' labor protection expenses: refers to the purchase and repair costs of labor protection articles, clothing subsidies for apprentices, summer heat prevention and cooling costs, and health care costs for construction in environments detrimental to health, etc., which are paid according to the prescribed 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 costs: refers to all the costs incurred in transporting the materials from the source to the site warehouse or the designated stacking place.
(3) Transportation wear and tear costs: refers to the unavoidable loss of materials in the process of transportation and loading and unloading.
(4) 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.
(5) inspection and testing costs: refers to the construction materials, components and building installations for general identification, inspection costs incurred, including self-set up the laboratory to conduct the test of the materials consumed and chemicals and other costs. 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 the machinery costs and machinery dismantling costs and off-site freight.
Construction machinery unit price should be composed of the following seven costs:
(1) depreciation: refers to the construction of machinery in the stipulated useful life, successive recovery of its original value and the purchase of the value of time.
(2) overhaul cost: refers to the construction machinery in accordance with the specified overhaul interval shift to carry out the necessary overhaul, in order to restore its normal function of the cost.
(3) regular 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 and so on.
(4) dismantling and off-site freight: dismantling and installation of construction machinery at the site for the 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 of machinery, as a whole or separate from the place of parking to the construction site, or by a construction site to another construction site of transportation, loading and unloading, The cost of transportation, loading and unloading, auxiliary materials and wiring, etc.
(5) Labor cost: the labor cost of the driver (stoker) and other operators on the machine for the working day, and the labor cost of the above personnel beyond the annual work shift specified for the construction machinery.
(6) fuel power costs: solid fuel (coal, firewood), liquid fuel (gasoline, diesel) and water, electricity, etc., consumed by construction machinery in running operations.
(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 premiums and annual inspection fees.
(2) Measure fee: refers to the cost of non-engineering entity items incurred before and during the construction process of the project in order to complete the construction of the project.
Including content:
1. Environmental protection fee: 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 costs required for civilized construction at the construction site.
3. Safety construction costs: refers to the construction site safety construction costs required.
4. Temporary Facilities Fee: refers to the construction enterprise for the construction of building works 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 provision of temporary facilities such as roads, water, electricity, pipelines and small temporary facilities.
Temporary facilities costs include: temporary facilities erection, maintenance, dismantling costs or amortization costs.
5. Night construction costs: refers to the night shift subsidy costs incurred due to night construction, night construction efficiency reduction, amortization of night construction lighting equipment and lighting electricity and other costs.
6. Secondary handling costs: refers to the secondary handling costs incurred due to the construction site is small and other special circumstances.
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 machinery incurred in the transportation and transfer costs and machinery in the construction site for installation, dismantling of labor costs, materials, machinery, commissioning costs and installation of auxiliary facilities required for the costs. Costs.
8. Concrete, reinforced concrete formwork and stent costs: refers to the concrete construction process requires a variety of steel formwork, wooden formwork, stents, such as support, dismantling, transportation costs and templates, stents, amortization (or rental) costs.
9. scaffolding costs: refers to the construction of a variety of scaffolding needed to build, dismantle, transportation costs and scaffolding amortization (or rental) costs.
10. completed works and equipment protection costs: refers to the completion of the acceptance of the completed works and equipment protection costs.
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.
Two, indirect costs
Consisting of fees, corporate overhead.
(a) Fees and charges: refers to the fees and charges that must be paid as stipulated by the government and relevant authorities (referred to as fees and charges). Including:
1. Engineering sewage charges: refers to the construction site in accordance with the required payment of engineering sewage charges.
2. Engineering quota determination fee: refers to the quota determination fee paid in accordance with the provisions of the project cost (quota) management department.
3. Social Security Fees
(1) Pension Insurance Fees: refers to the basic pension insurance fees paid by the enterprise for the employees in accordance with the prescribed standards.
(2) Unemployment insurance premiums: refers to the unemployment insurance premiums paid by the enterprise for its employees in accordance with the standards set by the state.
(3) Medical insurance premiums: refers to 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 according to the prescribed standards.
5. Accidental Injury Insurance for Dangerous Operations: refers to the accidental injury insurance premiums paid by the enterprise for the building and installation construction workers engaged in dangerous operations in accordance with the provisions of the construction law.
(2) enterprise management fee: refers to the construction and installation 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 costs of stationery, paper, account 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 of employees on official business trips and job transfers, the cost of residence subsidies, the cost of in-town transportation and meal allowance, the cost of family visits, labor recruitment, the one-time cost of the road for employees' retirement and retiring, the cost of medical treatment of injured workers, the cost of site transfers, as well as the cost of fuel, oil, road maintenance, and licensing 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 the houses, equipment and instruments used by the management and experimental departments and the affiliated production units which are fixed assets.
5. Tools and Appliances Usage Expenses: refers to the acquisition, maintenance and amortization expenses of the production tools, appliances, furniture, means of 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 workers' relocation subsidies, employee severance pay, more than six months of sick leave staff wages, death of the employee's funeral subsidies, pensions, and the provisions of the funds paid to retired cadres.
7. Labor Union Funds: refers to the enterprise's labor union funds based on the total wages of employees.
8. Employee Education Expenses: refers to the expenses of the enterprise for the employees to learn advanced technology and improve their cultural level according to the total wages of the employees.
9. Property insurance premiums: refers to the insurance of property and vehicles for construction management.
10. Finance costs: refers to the various 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 adviser's fee, auditing fee, consulting fee and so on.
III. Profit
It refers to the profit gained by the construction enterprise from the completion of the contracted works.
IV. Taxes
It refers to the business tax, urban maintenance and construction tax, and education surcharge, etc., which should be included in the cost of construction and installation works as stipulated in the national tax law.