1. Direct cost of the project: various expenses incurred by the project entity in the construction process.
(1) Direct costs: A, labor costs B, materials costs C, and construction machinery use fees.
(2) Other direct costs: a, increased costs for construction in winter and rainy season; b, increased costs for construction at night; c, secondary handling fee for materials; d, instrument use fee; e, production tools and appliances use fee; f, inspection and test fee; g, special project training fee; engineering positioning retest; project handover; and site cleaning. , me.
(3) On-site funds:
1. Temporary facilities.
B, site management fees, including:
The basic salary, salary subsidies, employee welfare expenses and labor protection expenses of on-site management personnel.
B, office expenses, on-site water, electricity, boiling water, heating, etc.
C. Travel expenses and transportation expenses: official travel, home leave expenses, recruitment expenses, work-related injury medical expenses, on-site transfer, oil and fuel for on-site transportation, road maintenance fees, license fees, etc.
D, fixed assets use fees, equipment, instrument depreciation, overhaul, maintenance or rental fees, etc.
E use of tools and appliances (non-fixed assets), such as allocation, maintenance and amortization of office appliances, vehicle inspection, testing, surveying and mapping, fire fighting, etc.
F insurance, building property insurance, vehicle insurance, aerial, underground, offshore and other special types of insurance, etc.
G, engineering warranty costs, completion delivery and repair costs within the specified warranty period.
H, project sewage charges.
1. Other expenses.
2. Indirect cost: the cost of service for Jian 'an production, which is not directly caused by the construction technology, but related to the overall conditions of the project.
(1) Enterprise management expenses —— A. Basic salary of enterprise managers, salary subsidies, and employee welfare expenses accrued according to the prescribed standards; B, travel and transportation expenses, C, office expenses; D, depreciation of fixed assets and repair costs; E, tools and appliances use fees; F, trade union funds; G, staff education funds; H, labor insurance premium; First, employee pension insurance and unemployment insurance; J insurance premium, enterprise property insurance and management vehicle insurance; K. Taxes, property taxes, vehicle and vessel use tax, land use tax and stamp duty paid by enterprises according to regulations; L, others, including land use fees, technology transfer fees, technology development fees, business entertainment fees, sewage charges, greening fees, advertising fees, notary fees, legal consultant fees, audit fees, consulting fees, etc.
(2) Financial expenses-various expenses incurred by an enterprise to raise funds, including net interest expenses on short-term loans, summary of net losses, expenses of financial institutions and other financial expenses incurred during the operation of the enterprise.
(3) Other expenses-pay the management fee for the quota establishment of the project cost (quota) management department, the quota measurement fee of the labor quota department and the management fee paid to the superior according to the regulations.
3. Planned profit: the profit that should be included in the cost of construction and installation projects according to regulations. According to different investment sources or project categories, the planned profits are subject to differential interest rates.
4. Tax: refers to the business tax, urban and rural maintenance and construction tax and education surcharge that should be included in the cost of construction and installation projects according to the national tax law.