Engineering construction quota is divided into building construction quota, equipment installation engineering quota, building installation cost quota, work equipment quota and other costs of engineering construction quota.
Construction and installation cost quota generally includes the following three parts.
1) other direct costs quota, refers to the budget quota outside the content of the sub-item, and the construction and installation of construction production directly related to the cost of the expenditure standard. Other direct costs quota due to the different characteristics of its costs, can only be independent of the budget quota. It is also the basis for the preparation of the construction budget and estimates.
② site funding quota, is directly related to the construction site, is the construction preparation, organization and management of construction production and the cost of the quota.
3 indirect costs quota, is not related to the construction of building and installation construction production of individual products, but the production of all products for the enterprise is necessary to maintain the enterprise's business management activities must be incurred by the cost of the expenditure of the standard. Because of overhead costs in many costs and the size of the construction task does not have a direct relationship, therefore, through the management of overhead quotas, effective control of overhead costs is very necessary.
Expanded:
According to [2003] No. 206 on the issuance of the "cost of construction and installation works," the direct cost consists of the cost of direct works and measures, and the indirect cost consists of the fee and the enterprise management fee.
Direct engineering costs: including labor costs, material costs, construction machinery use fees and components of value-added tax.
(1) basic salary: the basic salary issued to the workers.
(2) Wage subsidies: price subsidies, coal and gas subsidies, transportation subsidies, housing subsidies, mobile construction allowances, etc., issued according to prescribed standards.
(3) auxiliary wages for production workers: wages for non-operating days other than the annual effective construction days of workers, including wages during the period of study and training of workers, wages during the period of breastfeeding of female workers, wages for sick leave within six months and wages for maternity, marriage and funeral leave.
(4) Employee welfare expenses accrued in accordance with prescribed standards.
(5) Production workers' labor protection expenses are paid according to the prescribed standards for the purchase and repair of labor protection supplies, clothing subsidies for apprentices, heat stroke prevention and cooling expenses, and health care expenses for construction in environments that are harmful to their health.
Baidu Encyclopedia - Engineering Construction Quotas
Baidu Encyclopedia - Construction and Installation Engineering Cost Quotas