Traditional Culture Encyclopedia - Traditional culture - Does the project cost include expenses when it is broken down by cost components?
Does the project cost include expenses when it is broken down by cost components?
Construction cost refers to the sum of all production costs incurred in the construction process of a construction project. The project cost of a construction project consists of direct cost and indirect cost.
Construction costs can be divided into labor costs, material costs (including engineering equipment costs), construction machinery use fees, enterprise management fees, profits, fees and taxes.
Construction machinery use fee
(1) depreciation expense;
(2) major repair costs;
(3) Regular repair costs;
(4) Dismantling fee and off-site freight (except for large machinery)
(5) Labor costs: the labor costs of drivers (firemen) and other operators on board.
(6) Fuel power fee;
(7) Taxes and fees: refers to the vehicle and vessel use tax, insurance premium and annual inspection fee that should be paid for construction machinery in accordance with state regulations.
Extended data
The cost calculation method depends entirely on the production characteristics of construction enterprises. Construction enterprises generally take the unit project as the cost calculation object. Due to the large scale and long period of other constructions, the cost of construction enterprises is calculated on a monthly basis, so it is necessary to regard some projects that have completed the budget quota as completed projects every month before all projects are completed;
Cost calculation is regarded as finished products, and the parts that have been put into construction but have not yet reached the budget quota are regarded as unfinished projects and as product cost calculation.
The construction cost of construction enterprises should be collected and distributed on a monthly basis, and the cost should be distributed between finished products and products according to certain standards. If all the projects are completed in that month, besides the cost of the completed projects in that month, the final accounts cost of all the projects, that is, the actual total cost of all the projects, should be calculated.
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