First article
the first paragraph
Composition of cost items of construction projects
Composition of Construction Project Cost in Shandong Province
A, Shandong province construction and decoration engineering cost project composition.
The construction cost consists of direct costs, indirect costs, profits and taxes (see table).
List of construction project cost items
Direct engineering cost
1. Labor cost
2. Material cost
3. Construction machinery use fee
1. Night construction fee
2. Secondary handling fee
3. Entry, exit and installation fees of large mechanical equipment
4. The completed project and equipment protection fee
5. Construction drainage and precipitation fee
6.
Construction costs increase in winter and rainy season.
7. Project cost of professional engineering measures
(1) formwork and support fee for concrete and reinforced concrete
(2) Scaffolding fee
(3) vertical transportation machinery fee
(4) component hoisting machinery fee
8. General contracting service fee
1. Salary of management personnel
2. Office expenses
3. Travel and transportation costs
4. Fixed assets use fee
5. Use fees for tools and appliances
Labor insurance premium
7. Trade union funds
8. Staff Education Fund
9. Property insurance premium
10. Financial expenses
1 1 tax
12. Others
1. Safety and civilized construction measures
(1) safety construction fee
(2) Environmental protection fee
(3) Civilized construction measures
(4) Temporary facilities fee
2. Project sewage charges
3. Social security fee
(1) pension fund,
(2) Unemployment insurance premium,
(3) medical insurance,
(4) industrial injury insurance premium,
(5) Maternity insurance,
4. Housing accumulation fund
5. Dangerous operation accident insurance
net cost
Measurement fee
Enterprise management expenses
overhead expenses
Prescribed fee
profit
taxation
I. Direct costs
Direct costs include direct engineering costs and measures costs.
(1) Direct engineering cost: refers to all costs that constitute the engineering entity during the construction process, including labor cost and material cost.
Fees, construction machinery use fees.
Labor cost: refers to all kinds of expenses that production workers directly engage in engineering construction. The contents include:
Basic salary: refers to the basic salary paid to production workers.
Wage subsidies: refers to price subsidies, gas subsidies, transportation subsidies, mobile construction subsidies, etc. issued according to the prescribed standards.
Wait a minute.
Auxiliary wages of production workers: refers to the non-working day wages of production workers outside the effective construction day, including employees' study,
Wages during training, job transfer, wages during family leave, wages for work stoppage due to climate influence, and wages for breast-feeding women workers.
Between wages, sick leave is in
Salary within one month and salary for maternity leave, wedding and funeral leave.
Employee welfare fund: refers to the welfare fund for production workers drawn according to the prescribed standards.
Labor protection expenses of production workers: refers to the purchase expenses and repair expenses of labor protection articles and apprentices' clothes distributed according to the prescribed standards.
Subsidies for construction in an environment harmful to health, heatstroke prevention and cooling expenses, and health care expenses.
Material cost: refers to raw materials, auxiliary materials, components, parts and semi-finished products consumed in the construction process.
Cost. The contents include:
Original price (or supply price) of materials
Material transportation and miscellaneous expenses: refers to all expenses incurred when materials are transported from the source to the on-site warehouse or designated stacking place.
Transportation loss fee: refers to the inevitable loss of materials during transportation and loading and unloading.
Procurement storage fee: refers to all expenses required in the process of organizing the procurement, supply and storage of materials.
Including purchase fee, storage fee, site storage fee and storage loss.
Inspection and test fee: refers to the expenses incurred in general appraisal and inspection of building materials, building components and fittings and building devices, including
Including the cost of materials and chemicals consumed by self-built laboratories for testing. Does not include the test fees for new structures and new materials.
The construction unit shall inspect the materials with the factory certificate, and carry out destructive tests and other special requirements for the components.
Expenses for inspection and testing.
Construction machinery use fee: refers to the machinery use fee, machinery installation fee and off-site freight incurred in the operation of construction machinery.
The unit price of construction machinery machine-team consists of the following seven expenses:
Depreciation expense: refers to the time value of the original value and the purchase expense of construction machinery recovered one after another within the specified service life.
Major repair cost: refers to the necessary overhaul of construction machinery to restore its normal function within the specified overhaul period.
Cost required.
Regular maintenance fee: refers to the cost of farming and temporary troubleshooting of construction machinery at all levels except for overhaul. Included as
Costs of lubricating and wiping materials required for routine maintenance during normal operation of machinery and maintenance and maintenance during stagnation of machinery.
Expenses.
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