The construction and installation project cost consists of direct cost, overhead, profit and tax (see attached table).
I. Direct costs
Composed of direct engineering costs and measures.
(a) direct engineering costs: refers to the construction process costs constitute the cost of the project entity, including labor costs, material costs, construction machinery costs.
1. Labor costs: refers to the production workers directly engaged in the construction of building and installation projects, including:
(1) basic wages: refers to the basic wages issued to production workers.
(2) wage subsidies: refers to price subsidies, coal and gas subsidies, transportation subsidies, housing subsidies, mobile construction allowances, etc., which are paid according to 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 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 climate, the wages for the breastfeeding time of female workers, the wages for the sick leave of less than six months, and the wages for the maternity, marriage and funeral leave.
(4) Employee welfare expenses: refers to employee welfare expenses accrued in accordance with prescribed standards.
(5) Production workers' labor protection costs: refers to the purchase and repair costs of labor protection supplies issued according to the prescribed standards, apprentice clothing subsidies, heat stroke prevention and cooling costs, and health care costs in the construction of health-hazardous environments.
2. Material costs: refers to the construction process of the cost of raw materials, auxiliary materials, accessories, parts, semi-finished products constitute the cost of the project entity. Content includes:
(1) the original price of materials (or supply price).
(2) material transportation and miscellaneous costs: refers to all the costs incurred in the transportation of materials from the source to the site warehouse or designated storage location.
(3) Transportation loss costs: refers to the unavoidable loss of materials in the process of transportation 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 for the test of materials and chemicals consumed by the cost. Does not include new structures, new materials and construction units with factory test certificate of materials for inspection, destructive testing of components and other special requirements for inspection and testing costs.
3. construction machinery costs: refers to the construction machinery operation of the mechanical costs incurred as well as mechanical dismantling costs and off-site freight.
Construction machinery unit price should be composed of the following seven costs:
(1) depreciation: refers to the construction machinery in the specified useful life, successively recover its original value and the time value of the funds purchased.
(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) 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 tools and accessories amortization and maintenance costs, mechanical operation of routine maintenance required to lubricate and wipe the cost of materials and machinery during the stagnation of maintenance and maintenance costs.
(4) dismantling costs and off-site freight: dismantling costs refers to the construction machinery installation and dismantling at the site of the required labor, materials, machinery and commissioning costs as well as mechanical aids depreciation, erection, removal and other costs; off-site freight refers to the construction 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, auxiliary materials and wiring and other costs. 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 in addition to 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 in the operation of construction machinery.
(7) road maintenance fees and vehicle and vessel use tax: refers to the construction machinery in accordance with state regulations and relevant departments should pay road maintenance fees, vehicle and vessel use tax, insurance and annual inspection fees.
(B) measures fee: refers to the construction of the project to complete the construction, occurring in the construction of the project before and during the construction process of non-engineering entity project costs.
Includes the following:
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.
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 road, water, electricity, pipelines and other temporary facilities and small temporary facilities.
Temporary facilities costs include: temporary facilities, maintenance, demolition costs or amortization costs.
5. Night construction costs: refers to the night shift subsidy costs incurred due to night construction, night construction efficiency, amortization of night construction lighting equipment and lighting electricity and other costs.
6. secondary handling costs: refers to the construction site is small and other special circumstances and the secondary handling costs.
7. large machinery and equipment and installation and dismantling costs: refers to the machinery as a whole or separate from the parking site to the construction site or from a construction site to another construction site, the mechanical transportation and transfer costs and machinery in the construction site for installation, dismantling of labor costs, materials, machinery, commissioning costs and installation of the required auxiliary facilities costs.
8. Concrete, reinforced concrete templates and stent fees: refers to the concrete construction process requires a variety of steel formwork, wooden templates, stents, etc., support, dismantling, transportation costs and templates, stents, amortization (or rental) costs.
9. scaffolding costs: refers to the construction of a variety of scaffolding needs, dismantling, 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 to protect the costs required.
11. construction drainage, precipitation costs: is to ensure that the project is constructed under normal conditions, to take a variety of drainage, precipitation measures incurred a variety of costs.
Second, indirect costs
by the fees, enterprise management fees.
(a) fees: refers to the government and the relevant authorities must pay the fees (referred to as fees). Including:
1. Engineering sewage charges: refers to the construction site in accordance with the provisions of the engineering sewage charges.
2. Engineering quota determination fee: refers to the required to pay the project cost (quota) management department of the quota determination fee.
3. Social security fees
(1) Pension insurance premiums: refers to the basic pension insurance premiums paid by the enterprise for the employees according to the prescribed standards.
(2) unemployment insurance premiums: refers to the enterprise in accordance with the national standard for employees to pay unemployment insurance premiums.
(3) medical insurance premiums: refers to the basic medical insurance premiums paid by the enterprise for the 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. 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.
(ii) 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 enterprise management office stationery, paper, billing, printing, post and telecommunications, books and newspapers, meetings, water and electricity, water and collective heating (including on-site temporary dormitory heating) with coal and other costs.
3. Travel and transportation costs: refers to the travel costs of employees on business trips, transfer of work, residence subsidies, city transportation costs and meal allowances, employee family visit fees, labor recruitment fees, employee retirement, retirement one-time road costs, medical costs of injured workers, site transfer costs, as well as the management of the use of transport vehicles of oil, fuel, road maintenance costs and license fees.
4. Fixed Assets Utilization Fee: It refers to the depreciation, overhaul, maintenance or rental fee of the houses, equipment and instruments belonging to fixed assets used by the management and testing departments and affiliated production units.
5. Tools and appliances use fees: refers to the management of the use of production tools that are not fixed assets, appliances, furniture, transportation and inspection, testing, mapping, fire appliances, such as the purchase, maintenance and amortization costs.
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 wages, employee death funeral subsidies, pension costs, and the provisions of the funds paid to retired cadres.
7. Labor Union Funds: refers to the enterprise's labor union funds according to the total wages of employees.
8. Employee education expenses: refers to the enterprise for employees to learn advanced technology and improve the cultural level, according to the employee's gross wages.
9. Property insurance premiums: refers to the construction management with property, vehicle insurance.
10. Finance costs: refers to the various costs incurred by the enterprise to raise funds.
11. Taxes: refers to the enterprise in accordance with the provisions of the property tax, vehicle and vessel use tax, land use tax, stamp duty and so on.
12. Others: including technology transfer fees, technology development costs, business hospitality, green fees, advertising costs, notary fees, legal counseling fees, auditing fees, consulting fees and so on.
III. Profit
refers to the construction company to complete the contracted works to obtain profit.
IV. Taxes
refers to the national tax law should be included in the construction and installation project cost of business tax, urban maintenance and construction tax and education surcharge.