First, the basic classification of project cost.
A) the basic concept of project cost.
Project cost is the abbreviation of construction project cost, and its meaning is divided into narrow and broad senses. Broadly speaking, it refers to the completion of a construction project from preparation to completion acceptance, delivery of the whole process of the construction cost, can refer to the expected cost, can also refer to the actual cost. In a narrow sense, the term project cost can be used for the cost of each component of the construction project, such as the cost of a unit project, the cost of a subcontracted project (contract price), etc.
In this way, in the entire capital construction procedure, the work and documents to determine the project cost include investment estimates, design estimates, revised budget estimates, construction drawing budgets, construction budgets, project settlements, final accounts, bid bases and bids, and the determination of the contract price. In addition, the project cost work will also involve several concepts such as static investment and dynamic investment.
B) the classification of project costs.
According to its construction stage, the construction cost can be divided into estimated cost, estimated cost, construction drawing budget cost and completion settlement and final account costAccording to its composition, it can be divided into the general estimated budget and final account cost of the construction project, the comprehensive estimated pre-settlement of a single project and the estimated pre-settlement cost of the unit project.
Guided by experience. Project cost in a broad sense. It is the sum of the one-time costs of the project to carry out the reproduction of fixed assets and form the corresponding intangible assets and working capital in a planned manner, so it is also called the total investment, including construction projects, equipment installation projects, equipment and equipment purchases, other projects and costs.
The classification of the construction cost is shown in the figure.
The composition of the project cost.
China's current project cost composition includes equipment, tools, appliances purchase costs, construction and installation costs, other construction costs, preparatory fees, loan interest during the construction period, fixed asset investment direction adjustment tax, etc.
The purchase cost of equipment, tools and appliances refers to the cost of the first set of tools, appliances and furniture required for the equipment purchased or self-made by the construction unit in accordance with the requirements of the project design documents to meet the standard of fixed assets and the first set of tools, appliances and furniture for the expansion project.
It consists of the original price of equipment, tools, appliances and transportation and miscellaneous expenses including the service fee of the equipment complete company.
Other costs of project construction refer to the sum of the expenses incurred by the project investment that are not included in the above two items and are paid by the project investment to ensure the smooth completion and normal performance of the project construction.
Other costs of the project can be divided into three categories:
Land use fees;
Costs related to the construction of the project;
Expenses related to the future production and operation of the enterprise.
In addition, the project cost also includes the preparatory fee, the interest on the loan during the construction period and the adjustment tax on the investment direction of fixed assets.
Knowledge tips.
Construction and installation costs. The cost of construction and installation projects refers to all the production costs paid by the construction unit to the construction unit engaged in the construction of the construction and installation project, including the investment in the construction of the building and related preparation and cleaning projects, and the investment in the installation and assembly of equipment that needs to be installed.
It is the value of construction and installation work expressed in monetary terms, and it is characterized by the fact that it can only be realized through construction and additional labor.
The specific composition of China's current project cost is shown in the figure.
1) Equipment, tools and appliances purchase costs.
The cost of purchasing equipment, tools and appliances is composed of the cost of purchasing equipment and the cost of purchasing tools, appliances and production furniture.
Equipment purchase cost refers to the purchase cost of various domestic or imported equipment, tools and appliances purchased or self-made for construction projects that meet the standard of fixed assets. It consists of the original price of the equipment and the transportation and miscellaneous expenses of the equipment. The original price of equipment refers to the original price of domestic equipment or imported equipment;Equipment transportation and miscellaneous expenses refer to the total expenses for equipment procurement, transportation, in-transit packaging and warehouse storage in addition to the original price of equipment.
The original price of domestic equipment generally refers to the delivery price of the equipment manufacturer, that is, the ex-factory price or the contract price. The original price of domestic equipment is divided into the original price of domestic standard equipment and the original price of domestic non-standard equipment. Domestic standard equipment refers to the equipment that is mass-produced by China's equipment manufacturers in accordance with the standard drawings and technical requirements promulgated by the competent authorities and meets the national quality inspection standards. There are two kinds of original prices for domestic standard equipment, namely the original price with spare parts and the original price without spare parts. When calculating, the original price with spare parts is generally used.
Domestic non-standard equipment refers to the equipment that the country has not yet set the standard, and the equipment manufacturers cannot adopt mass production in the process of the process, and can only be ordered once and manufactured according to specific design drawings. There are many different calculation methods for the original price of non-standard equipment, mainly including cost calculation valuation method, series equipment insertion valuation method, segment combination valuation method, fixed amount valuation method, etc.
The original price of imported equipment refers to the CIF price of imported equipment, that is, it arrives at the buyer's border port or border station and is formed until the customs duty is paid.
CIF price of imported equipment = price + international freight + transportation insurance + bank finance fee + foreign trade handling fee + customs duty + value-added tax + consumption tax + customs supervision handling fee + vehicle purchase surcharge.
The price of goods generally refers to the free on board (FOB) price at the port of shipment. The international freight is the freight from the port of shipment (station) to the port of arrival (station) in China. The transport insurance premium is the insurance cost for the transportation of the goods agreed upon for delivery. Bank finance fee generally refers to China's bank charges, bank finance fee = RMB price (FOB price) Bank finance rate (generally 0.)4％～0.5％）。
Foreign trade handling fee refers to the foreign trade handling fee rate calculated according to the ** part, the foreign trade handling fee rate is generally 15, foreign trade handling fee = (FOB price + international freight + transportation insurance premium) foreign trade handling fee rate. Customs duty is a tax levied by customs on goods and articles entering or exiting the country or customs territory, customs duty = CIF ** (CIF value) import duty rate. CIF includes FOB**, international freight, shipping insurance, and more. Value-added tax is a tax levied on units and individuals engaged in importing ** after the import of imported goods is declared.
VAT amount on imported products = Component tax** VAT rate. Composition tax calculation** = customs duty paid + customs duty + consumption tax. Customs supervision fee refers to the handling fee for the Customs to supervise, manage and provide services for import tax reduction, tax exemption and bonded goods. This charge is not charged for goods on which import duties are levied in full. Customs supervision handling fee = CIF price Customs supervision handling fee rate (generally 0.)3％）。The vehicle purchase surcharge is the import vehicle purchase surcharge that the imported vehicle needs to pay, and the import vehicle purchase surcharge = (CIF + customs duty + consumption tax + VAT) The import vehicle purchase surcharge.
Equipment transportation and miscellaneous expenses usually include freight and handling fees, packaging fees, equipment supply and marketing department handling fees, procurement and warehouse storage fees.
The freight and handling costs of domestic equipment refer to the freight and handling costs incurred by domestic equipment from the delivery location of the equipment manufacturer to the site warehouse (or the stacking place where the equipment needs to be installed designated by the construction organization design).The freight and handling fees for imported equipment are incurred from the port of arrival or border station in China to the warehouse on the site (or the place where the equipment to be installed is designated by the construction organization design). Packaging charges refer to the various costs incurred for packaging for transportation that are not included in the original price of the equipment. The handling fee of the equipment supply and marketing department shall be calculated according to the flat rate stipulated by the relevant department. Procurement and warehouse storage fees refer to the various expenses incurred in purchasing, accepting, storing and sending and receiving equipment. Equipment freight and miscellaneous charges = original price of equipment equipment freight and miscellaneous rates.
The purchase cost of tools, appliances and production furniture refers to the purchase cost of equipment, instruments, work card molds, appliances, production furniture and spare parts that do not meet the standard of fixed assets that must be purchased to ensure the normal production of the initial stage as stipulated in the preliminary design of the new construction or expansion project. Acquisition of tools, appliances and production furniture = Equipment acquisition cost Fixed rate.
2) Construction and installation costs.
1.Construction and installation costs.
Constitute. The composition of China's current construction and installation project costs is shown in the figure.
2.Composition and calculation of direct costs.
Direct costs are made up of direct engineering costs and measure costs.
1) Direct construction costs
Direct engineering costs refer to the costs incurred in the construction process that constitute the engineering entity, including the following types of expenses.
Labor costs. Labor costs refer to the expenses of production workers directly engaged in the construction of construction and installation projects.
Labor cost = (working day consumption, daily wage unit price).
Its contents include basic wages, wage subsidies, auxiliary wages for production workers, employee welfare expenses, and labor protection fees for production workers.
Material costs. The material cost is the cost of raw materials, auxiliary materials, components, parts and semi-finished products that constitute the engineering entity consumed in the construction process, including the original price of materials, material transportation and miscellaneous expenses, transportation loss costs, procurement and storage fees and inspection and test fees.
Among them, the inspection and test fee includes the cost of materials and chemicals used in the test in the self-set laboratory. It does not include the test fee for new structures and new materials and the cost of inspection and testing of materials with factory qualification certificate by the construction unit, destructive tests on components and other special requirements.
Material cost = (material consumption, material base price) + inspection and test fee.
Material base price = [(* transportation and miscellaneous expenses) (1 + transportation loss rate)] 1 + procurement and storage rate).
Inspection and test fee = (unit material quantity inspection and test fee Material consumption).
Fees for the use of construction machinery.
Construction machinery usage fees are the machinery usage fees incurred in the operation of construction machinery, as well as machinery installation and dismantling fees and off-site freight. The unit price of construction machinery should be composed of depreciation costs, major repair costs, regular repair costs, demolition costs, off-site freight, labor costs, fuel and power costs, road maintenance fees and vehicle and vessel use tax. Among them, the labor cost refers to the working day labor cost of the driver (stoker) and other operators on the machine and the labor cost of the above-mentioned personnel outside the annual workbench shift specified in the construction machinery.
Construction machinery usage fee = (construction machinery shift consumption machinery shift unit price).
In the formula, the unit price of the Taiwan class is composed of the depreciation cost of the Taiwan class, the overhaul cost of the Taiwan class, the regular repair cost of the Taiwan class, the installation and demolition cost of the day shift and the off-site freight, the labor cost of the Taiwan class, the fuel and power cost of the Taiwan class, the road maintenance fee of the Taiwan class, and the vehicle and vessel use tax.
2) Measure fees
The measure fee refers to the cost of non-engineering entity projects before and during the construction process in order to complete the construction of the project, including the following aspects.
Environmental protection fee refers to the various expenses required by the construction site to meet the requirements of the environmental protection department, and the calculation formula is as follows:
Environmental protection fee = direct construction cost Environmental protection fee rate ( ).
Civilized construction cost refers to the various costs required for civilized construction on the construction site, and the calculation formula is as follows:
Civilized construction cost = direct project cost Civilized construction cost rate ( ).
The safety construction fee refers to the various expenses required for safe construction on the construction site, and the calculation formula is as follows:
Safety construction cost = direct construction cost Safety construction cost rate ( ).
Temporary facility fee refers to the cost of temporary buildings, structures and other temporary facilities for living and production that must be erected by the construction enterprise for the purpose of carrying out the construction project. The cost of temporary facilities includes the cost of erection, maintenance, dismantling or amortization of temporary facilities, which is calculated as follows:
Temporary facility fee = (temporary construction fee for turnaround use + temporary construction fee for one-time use) [1 + proportion of other temporary facilities ( )
Night construction cost refers to the night shift subsidy, night construction efficiency reduction, night construction lighting equipment amortization and lighting electricity costs incurred due to night construction, and its calculation formula is as follows:
The secondary handling fee refers to the secondary handling cost incurred due to special circumstances such as the narrow construction site, and its calculation formula is the secondary handling fee = direct engineering cost and the secondary handling fee rate ( ).
The calculation formula for the entry and exit of large machinery and equipment and the installation and dismantling fee is as follows:
Concrete, reinforced concrete formwork and support costs refer to the support, dismantling, and transportation costs of various steel formwork, wood formwork, supports, etc., and the amortization (or leasing) costs of formwork and brackets required in the process of concrete construction. The calculation formula is as follows:
Formwork and support fee = formwork amortization volume Formwork** + branch, dismantling and transportation costs.
Lease fee = template usage Date of use Lease** + support, dismantling, and transportation costs.
The scaffolding fee includes the scaffolding erection fee and the amortization (or lease) fee, which is calculated as follows:
Scaffolding erection and dismantling fee = scaffolding amortization amount Scaffolding** + erection, dismantling and transportation costs.
Lease fee = daily rent of scaffolding erection period + erection, dismantling and transportation costs.
The cost of completed project and equipment protection is composed of the cost of machinery, materials and labor required for the protection of the finished product.
The calculation formula for construction drainage and precipitation charges is as follows:
Drainage and precipitation fee = Drainage and precipitation machinery shift fee Drainage and precipitation cycle + drainage and precipitation material cost and labor cost for drainage and precipitation.
For the calculation of the measure fee, only the calculation method of the general measure fee item is listed here, and the calculation method of the special measure fee item of each professional project is formulated by the project cost management agency of the relevant professional competent department of each region or the country.