直接工程费及间接费的计算

直接工程费及间接费的计算 一 直接工程费的计算: 直接工程费是指直接费与其它直接费、现场经费之和。 直接工程费计算步骤: 1 将工程项目按要求分解成分项工程(列项)，并计算各分项工程的工程量. 2 查阅和套用定额中各分项工程的人工、材料、机械消耗量及基价表中的基价。 3 根据分项工程的工程量和定额规定，计算出各分项工程的人工、各材料、机械消耗量及定额基价(也称为定额直接费)。 4 计算人工、材料、机械单价，求出各分项工程的人工费、材料费、机械费。 人工费=工程量×定额×人工单价 材料费=工程量×定额×材料单价 机械费=工程量×定额×机械台班单价 直接费=人工费+材料费+机械费， 5以定额直接费为基数，按其它直接费率和现场经费费率计算各项其它直接费和各项现场经费。 6 直接工程费=直接费+其它直接费+现场经费，用于构成建筑安装工程费。 7 定额直接工程费=定额直接费+其它直接费+现场经费，是计算间接费的基数。 (一)直接费计算: 直接费=人工费+材料费+机械费 1 人工费: 人工费=工程量×定额×工日单价。 2 材料费: 材料费=工程量×定额×材料预算单价 (二) 定额直接费:(也称定额基价) 基价表计算的费用。是计算其他直接费和现场经费的基数。 定额直接费=分项工程数量×相应的定额基价 industrial electronics. (3) auto configuration, theory, maintenance, structure and principle of Automotive electrical equipment, maintenance, car electric control system of structure, principle and repair of professional knowledge. (4) the structure and working principle of auto test and diagnostic equipment, control of automobile comprehensive performance evaluation parameters and influencing factors. (5) the master the theory of rational use of the car and running material, business management, basic theoretical knowledge of marketing and after-sales service protection of cables can be up to, while also providing a fire-proof, sealed, rugged space can safely extend cable to the destination. Channel selection algorithm and subsystem level design algorithm. As with vertical bridge, horizontal bridges must also retain a certain amount of space allowances to ensure that future expansion of the system without the need to install a new line. Sixth section 2.6.1 PDS cabling system design, and building design of the comprehensive wiring system according to the requirements, new Dunan valve plant main building, workshop structure, data, voice in the future; in the uniform distribution. Main connection (MDF) located on the production floor of the second floor Center room (network equipment), by telephone calls outside the telephone Office is responsible for introducing the main wiring in the building, switching locations are also located (三) 其它直接费: 其它直接费指直接费以外施工过程中发生的直接用于工程的费用。包括冬季施工增加费、雨季施工增加费、夜间施工增加费、高原地区施工增加费、沿海地区工程施工增加费、施工辅助费七项。 1冬季施工增加费: ? 定义:指按照施工及验收所规定的冬季施工要求，为保证工程质量和安全生产而增加的其它直接费。 内容包括:材料费、保温设施费、工效降低、机械作用率降低所增加的费用，以及工地临时取暖费。 注意:无论是否在冬季施工，均需计入冬季施工增加费。 ? 冬季施工增加费率:我国划分了冬一至冬六六个区和准一、准二两个区，各地市所属冬区见编制办法69页附录八，项目依编制办法9页工程类别和69页冬区查办法16页表3-3，可得到冬季施工增加费费率。 ? 冬季施工增加费=定额直接费×冬季施工增加费费率 2雨季施工增加费: ? 雨季施工增加费:系指雨季期间为保证工程质量和安全生产而增加的其它直接费。 其内容包括:防雨、排水、防潮措施费、材料费、工效降低、机械利用率降低所增加的费用。 ? 雨季施工增加费费率:我国依据地区的降雨天数和月平均日降雨量划分了雨区， ? 雨季施工增加费=定额直接费×雨季施工增加费费率 注意:无论是否在雨季施工都要计算雨季施工增加费。 3 夜间施工增加费: ? 定义:指根据设计、施工的技术要求和合理的施工进度要求，必须在夜间连续施工而发生的工效降低、夜班津贴以及有关照明设施等增加的费用。 ? 夜间施工增加费=工程项目的定额直接费×0.50% industrial electronics. (3) auto configuration, theory, maintenance, structure and principle of Automotive electrical equipment, maintenance, car electric control system of structure, principle and repair of professional knowledge. (4) the structure and working principle of auto test and diagnostic equipment, control of automobile comprehensive performance evaluation parameters and influencing factors. (5) the master the theory of rational use of the car and running material, business management, basic theoretical knowledge of marketing and after-sales service protection of cables can be up to, while also providing a fire-proof, sealed, rugged space can safely extend cable to the destination. Channel selection algorithm and subsystem level design algorithm. As with vertical bridge, horizontal bridges must also retain a certain amount of space allowances to ensure that future expansion of the system without the need to install a new line. Sixth section 2.6.1 PDS cabling system design, and building design of the comprehensive wiring system according to the requirements, new Dunan valve plant main building, workshop structure, data, voice in the future; in the uniform distribution. Main connection (MDF) located on the production floor of the second floor Center room (network equipment), by telephone calls outside the telephone Office is responsible for introducing the main wiring in the building, switching locations are also located 计取的冬季、雨季、夜间施工增加费。而为了不因冬季、雨季、夜间施工增加的工日数在总工日数中漏列，需将这一部分工日进行计算。增工数=分项工程用工×增工百分率。 此用工仅为实物用量，而不计算工人费，这是为什么呢,因为，在前面已经计算过冬季、雨季、夜间施工增加费了，因此这部分费用不再计费了。 既然不计费，为什么又一定要计算这部分增加用工呢,因为，定额查出的如人工是指在正常生产、施工条件下完成单位合格产品所需的人工数。而在冬季、雨季、夜间施工的条件下，因不是正常的施工条件，而且在这些条件下施工均会产生工效降低。即原来10个工日可以完成的项目，在冬季、雨季、夜间的条件下，则不能完成而需要多于10个工日才能完成。因此，需对在冬季、雨季、夜间施工的项目计算增加用工数，以保证项目按规定工期完成。增加的这些工日的费用，将由冬季、雨季、夜间施工增加费支出，而无需再计算这些增工的人工费。 4 高原地区施工增加费: 5 沿海地区施工增加费: 6 行车干扰工程施工增加费: 7 施工辅助费: 其它直接费=定额直接费×其它直接费综合费率。 (四) 现场经费: 指为施工准备、组织施工生产和管理所需的费用。 (1)临时设施费: (2)现场管理费: ? 现场管理费内容: ? 现场管理费基本费用=各类工程的定额直接费之和×基本费率 ? 现场管理费其它单项费用:指现场管理费中需要单独计算的费用。 单项费用=定额直接费×相应费率 7 辅助生产现场经费:是指由施工单位自行开采加工的砂、石等自采出来及施工单位自办的人工装卸和运输的现场经费。 辅助生产现场经费按人工费的15%计，该项费用并入材料预算单价内构成材料费，不直接出industrial electronics. (3) auto configuration, theory, maintenance, structure and principle of Automotive electrical equipment, maintenance, car electric control system of structure, principle and repair of professional knowledge. (4) the structure and working principle of auto test and diagnostic equipment, control of automobile comprehensive performance evaluation parameters and influencing factors. (5) the master the theory of rational use of the car and running material, business management, basic theoretical knowledge of marketing and after-sales service protection of cables can be up to, while also providing a fire-proof, sealed, rugged space can safely extend cable to the destination. Channel selection algorithm and subsystem level design algorithm. As with vertical bridge, horizontal bridges must also retain a certain amount of space allowances to ensure that future expansion of the system without the need to install a new line. Sixth section 2.6.1 PDS cabling system design, and building design of the comprehensive wiring system according to the requirements, new Dunan valve plant main building, workshop structure, data, voice in the future; in the uniform distribution. Main connection (MDF) located on the production floor of the second floor Center room (network equipment), by telephone calls outside the telephone Office is responsible for introducing the main wiring in the building, switching locations are also located 现在概预算中。 直接工程费=直接费+其它直接费+现场经费 定额直接工程费=定额直接费+其它直接费+现场经费 直接工程费:是项目工料机合计，以施工当地的人工、材料、机械台班单价计算出来的，计算税金并构成建筑安装工程费。 定额直接工程费:以北京地区单价计算，是计算间接费的基数，构成定额建筑安装工程费。 二 间接费: 由企业管理费、财务费用两项组成。 (一)企业管理费:系指施工企业为组织施工生产经营活动所发生的管理费用，内容包括: (1) 管理人员的基本工资、工资性津贴及按规定标准计提的职工福利费。 (2) 差旅交通费:是指企业职工因公出差、工作调动的差旅费，住勤补助费，市内交通及误餐补助费，职工探亲路费，劳动力招募费，离退休职工一次性路费及交通工具油料养路费等。 (3) 办公费:是指企业办公用文具、纸张、账表、印刷、邮电、书报、会议、水、电、燃煤 ( 气 ) 等费用。 (4) 固定资产折旧、修理费 :是指企业属于固定资产的房屋、设备、仪器等折旧及维修等费用。 (5) 工具用具使用费:是指企业管理使用不属于固定资产的工具、用具、家具、交通工具、检验、试验、消防等的摊销及维修费用 。 (6) 工会经费:是指企业按职工工资总额 2% 计提的工会经费。 (7) 职工教育经费:是指企业为职工学习先进技术和提高文化水平按职工工资总额的1.5% 计提的费用。 (8) 劳动保险费:是指企业支付离退休职工的退休金 ( 包括提取的离退休职工劳保统筹基金 )，价格补贴、医药费、异地安家补助费、职工退职金、六个月以上的病假人员工资、职工死亡丧葬补助费、抚恤费，按规定支付给离休干部的各项经费。 (9) 职工养老保险及待业保险费:是指职工退休养老金的积累及按规定标准计提的职工待业保险费。 (10) 保险费:是指企业财产保险、管理用车辆等保险费用。 industrial electronics. (3) auto configuration, theory, maintenance, structure and principle of Automotive electrical equipment, maintenance, car electric control system of structure, principle and repair of professional knowledge. (4) the structure and working principle of auto test and diagnostic equipment, control of automobile comprehensive performance evaluation parameters and influencing factors. (5) the master the theory of rational use of the car and running material, business management, basic theoretical knowledge of marketing and after-sales service protection of cables can be up to, while also providing a fire-proof, sealed, rugged space can safely extend cable to the destination. Channel selection algorithm and subsystem level design algorithm. As with vertical bridge, horizontal bridges must also retain a certain amount of space allowances to ensure that future expansion of the system without the need to install a new line. Sixth section 2.6.1 PDS cabling system design, and building design of the comprehensive wiring system according to the requirements, new Dunan valve plant main building, workshop structure, data, voice in the future; in the uniform distribution. Main connection (MDF) located on the production floor of the second floor Center room (network equipment), by telephone calls outside the telephone Office is responsible for introducing the main wiring in the building, switching locations are also located (11) 税金:是指企业按规定交纳的房产税、车船使用税、土地使用税、印花税及土地使用费等。 (12) 其他费用:指上述项目以外的其他必要的费用支出，包括技术转让费、技术开发费、业务招待费、排污费、绿化费、广告费、投标费、公证费、定额测定费、法律顾问费、审计费、咨询费、上级管理费等。 计算:企业管理费=定额直接工程费×费率 定额直接工程费=定额直接费+其它直接费+现场经费。 企业管理费率: (二)财物费用:指企业为筹集资金而发生的各项费用。包括企业经营期间发生的短期贷款利息净支出，汇兑净损失，调剂外汇手续费，金融机构手续费，以及企业筹集资金发生的其它财务费用。 财物费用=定额直接工程费×财物费用费率 industrial electronics. (3) auto configuration, theory, maintenance, structure and principle of Automotive electrical equipment, maintenance, car electric control system of structure, principle and repair of professional knowledge. (4) the structure and working principle of auto test and diagnostic equipment, control of automobile comprehensive performance evaluation parameters and influencing factors. (5) the master the theory of rational use of the car and running material, business management, basic theoretical knowledge of marketing and after-sales service protection of cables can be up to, while also providing a fire-proof, sealed, rugged space can safely extend cable to the destination. Channel selection algorithm and subsystem level design algorithm. As with vertical bridge, horizontal bridges must also retain a certain amount of space allowances to ensure that future expansion of the system without the need to install a new line. Sixth section 2.6.1 PDS cabling system design, and building design of the comprehensive wiring system according to the requirements, new Dunan valve plant main building, workshop structure, data, voice in the future; in the uniform distribution. Main connection (MDF) located on the production floor of the second floor Center room (network equipment), by telephone calls outside the telephone Office is responsible for introducing the main wiring in the building, switching locations are also located