直接费间接费明细

直接费间接费明细 1 直接费用和间接费用 1、直接费用: 指企业为生产某一定种类和一定数量的产品所发生的成本费用。包括直接材料费和直接人工费。 (1)直接材料:指直接用于产品生产，构成产品实体的原料、主要材料、外 购半成品及有助于产品形成的辅助材料和其他直接材料。 (2)直接人工费 :指直接参加产品生产的工人工资以及按生产工人工资总额和的比例计算提取的职工福利费。 2、间接费用:是指不能直接计入产品生产成本的费用。制造费用是最主要的间接费用，它核算企业为生产产品和提供劳务而发生的各项间接费用，包括车间管理人员的工资和福利 费、折旧费、修理费、办公费、水电费、机物料消耗、劳动保护费等。 直接费用包括: 1、耗用的人工费用 2、耗用的材料费用 3、耗用的机械使用费 4、其他直接费用，包括有关 间接费用的分摊主要有: 1、人工费用比例法 2、直接费用比例法 mplementation "five big development concept" of requirements, accurate grasp economic development new normal and transformation development of relationship; deep understand on in-depth advance rule of law construction, and to build transformation development good environment of requirements; deep understand on full mobilization General cadres enthusiasm, and constantly upgrade work essence God of requirements, put Jia Secretary speech spirit implementation to specific action in the to, promoted XX economic social development Michael Shang new steps. Xiang BA third party Congress report on the work of our efforts to promote economic and social development--in the Communist XX XX eight reporting three plenary meetings of the Commission representatives and comrades: today, on behalf of the Chinese Communists XX th report of the Committee to the General Assembly. First, forge ahead in unity, overcome difficulties, XX years of outstanding achievements. XX years in the County, the County Government's strong leadership, the Township Party Committee rally and lead the entire people of all ethnic groups, seriously implement the Central, provincial, State authority and the decisions of the County party Committee, adhere to the "steady, steady, steady quality," General requirements, forge ahead in unity, overcome difficulty, do solid work, to promote theImplementation of the work, the successful completion of the objectives defined at the beginning of the task, the Township to maintain sustainable economic growth, social harmony and stability, ethnic unity and progress, peace consolidation and eco-good order 直接费 直接费由人工费、材料费、施工机械使用费和其他直接费组成。直接费的内容如下: 1(人工费， 指列入概预算定额的直接从事建筑安装#施工#的生产工人的基本工资、工资性津贴及属于生产工人开支范围的各项费用，内容包括: (1)生产工人的基本工资、工资性质的津贴(包括副食品补贴、煤粮差价补贴、上下班交通补贴等)。 (2)生产工人辅助工资，指开会和执行必要的社会义务时间的工资，职工学习、培训期间的工资，调动工作期间的工资和探亲假期的工资，因气候影响停工的工资，女工哺乳时间的工资，由行政直接支付的病(六个月以内)、产、婚、丧假期的工资，徒工服装补助费等。 (3)生产工人工资附加费，指按国家规定计算的支付生产工人的职工福利基金和工会经费。 (4)生产工人劳动保护费，指按国家有关部门规定发放的劳动保护用品的购置费、修理费和保健费、防署降温费等。 2(材料费，指列入概预算定额的材料、构配件、零件和半成品的用量以及周转材料的摊销量按相应的预算价格计算的费用。 3(施工机械使用费，指列入概预算定额的施工机械台班量按相应机械台班费定额计算的建筑安装工程施工机械使用费，施工机mplementation "five big development concept" of requirements, accurate grasp economic development new normal and transformation development of relationship; deep understand on in-depth advance rule of law construction, and to build transformation development good environment of requirements; deep understand on full mobilization General cadres enthusiasm, and constantly upgrade work essence God of requirements, put Jia Secretary speech spirit implementation to specific action in the to, promoted XX economic social development Michael Shang new steps. Xiang BA third party Congress report on the work of our efforts to promote economic and social development--in the Communist XX XX eight reporting three plenary meetings of the Commission representatives and comrades: today, on behalf of the Chinese Communists XX th report of the Committee to the General Assembly. First, forge ahead in unity, overcome difficulties, XX years of outstanding achievements. XX years in the County, the County Government's strong leadership, the Township Party Committee rally and lead the entire people of all ethnic groups, seriously implement the Central, provincial, State authority and the decisions of the County party Committee, adhere to the "steady, steady, steady quality," General requirements, forge ahead in unity, overcome difficulty, do solid work, to promote theImplementation of the work, the successful completion of the objectives defined at the beginning of the task, the Township to maintain sustainable economic growth, social harmony and stability, ethnic unity and progress, peace consolidation and eco-good order 械安、拆及进出场费和定额所列其他机械费。 4(其他直接费，指概预算定额分项定额规定以外发生的费用，内容包括: (1)冬雨季施工增加费。 (2)夜间施工增加费。 (3)流动施工津贴。 (4)因场地狭小等特殊情况而发生的材料二次搬运费。 (5)生产工具用具使用费，指施工、生产所需不属于固定资产的生产工具，检验、试验用具等的购置、摊销和维修费，以及支付给工人自备工具的补贴费。 (6)检验试验费，指对建筑材料、构件和建筑安装物进行一般鉴定、检查所发生的费用，包括自设试验室进行试验所耗用的材料和化学药品费用等，以及技术革新和研究试验费。不包括新结构、新材料的试验费和建设单位要求对具有出厂合格证明的材料进行检验、对构件破坏性试验及其他特殊要求检验试验的费用。 (7)工程定位复测、工程点交、场地清理费用。直接费是指建设工程施工过程中，直接耗用于建设工程产品的各项费用的总和。是根据施工图纸结合定额项目的划分，以每个工程项目的工作量乘以该工程项目的预算定额单价来计算的。 间接费 2 间接费由规费和企业管理费组成 (1)规费 mplementation "five big development concept" of requirements, accurate grasp economic development new normal and transformation development of relationship; deep understand on in-depth advance rule of law construction, and to build transformation development good environment of requirements; deep understand on full mobilization General cadres enthusiasm, and constantly upgrade work essence God of requirements, put Jia Secretary speech spirit implementation to specific action in the to, promoted XX economic social development Michael Shang new steps. Xiang BA third party Congress report on the work of our efforts to promote economic and social development--in the Communist XX XX eight reporting three plenary meetings of the Commission representatives and comrades: today, on behalf of the Chinese Communists XX th report of the Committee to the General Assembly. First, forge ahead in unity, overcome difficulties, XX years of outstanding achievements. XX years in the County, the County Government's strong leadership, the Township Party Committee rally and lead the entire people of all ethnic groups, seriously implement the Central, provincial, State authority and the decisions of the County party Committee, adhere to the "steady, steady, steady quality," General requirements, forge ahead in unity, overcome difficulty, do solid work, to promote theImplementation of the work, the successful completion of the objectives defined at the beginning of the task, the Township to maintain sustainable economic growth, social harmony and stability, ethnic unity and progress, peace consolidation and eco-good order ?规费的内容规费是政府和有关权力部门规定必须缴纳的费用(简称规费)包括: 工程排污费:是指施工现场按规定缴纳的工程排污费。 工程定额测定费:是指按规定支付工程造价(定额)管理部门的定额测定费。社会保险费:包括养老保险费、失业保险费、医疗保险费。其中养老保险是指企业按照规定标准为职工缴纳的基本养老保险费;业保险费是指企业按照国家规定标准为职工缴纳的失业 保险费;医疗保险是指企业按照规定标准为职工缴纳的医疗保险费。 住房公积金:是指企业按规定标准为职工缴纳的住房公积金。 危险作业意外伤害保险:是指按照《建筑法》规定，企业为从事危险作业的建筑安装施工人员支付的意外伤害保险。 ?规费的计算 规费的计算按下列公式执行: 规费,计算基数×规费费率 计算基数可采用直接费、人工费和机械费合计或人工费，投标人在投标报价是，规费的计算一般按国家及有关部门规定的计算公式和费率进行。 (2)企业管理费 ?企业管理费的内容企业管理费是指建筑安装企业组织施工生产和经营管理所需费用，包括以下内容: 管理人员工资:是指管理人员的基本工资、工资性补贴、职工福利、劳动保mplementation "five big development concept" of requirements, accurate grasp economic development new normal and transformation development of relationship; deep understand on in-depth advance rule of law construction, and to build transformation development good environment of requirements; deep understand on full mobilization General cadres enthusiasm, and constantly upgrade work essence God of requirements, put Jia Secretary speech spirit implementation to specific action in the to, promoted XX economic social development Michael Shang new steps. Xiang BA third party Congress report on the work of our efforts to promote economic and social development--in the Communist XX XX eight reporting three plenary meetings of the Commission representatives and comrades: today, on behalf of the Chinese Communists XX th report of the Committee to the General Assembly. First, forge ahead in unity, overcome difficulties, XX years of outstanding achievements. XX years in the County, the County Government's strong leadership, the Township Party Committee rally and lead the entire people of all ethnic groups, seriously implement the Central, provincial, State authority and the decisions of the County party Committee, adhere to the "steady, steady, steady quality," General requirements, forge ahead in unity, overcome difficulty, do solid work, to promote theImplementation of the work, the successful completion of the objectives defined at the beginning of the task, the Township to maintain sustainable economic growth, social harmony and stability, ethnic unity and progress, peace consolidation and eco-good order 护费等。 办公费:是指企业管理办公用的文具、纸张、帐表、印刷、邮电、书报、会议、水电、烧水和集体取暖(包括现场临时宿舍取暖)用煤等费用。 差旅交通费:是指职工因公出差、调动工作的差旅费、住勤补助费，市内交通费和误餐补助费，职工探亲路费，劳动力招募费，职工离退休、退休一次性路费，工伤人员就医路费，工地转移费以及管理部门使用的交通工具的油料、燃料、养路费和牌照费等。 固定资产使用费:是指管理部门和试验部门及附属生产单位使用的属于固定资产的 房屋、设备等的折旧、大修、危险或租赁费。 工具用具使用费:是指管理使用的不属于固定资产的生产工具、器具、家具、交通工具和检验、试验、测绘、消防用具等的购置、维修和摊销费。 劳动保险费:是指由企业支付给离退休职工的易地安家补助费、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、抚恤金、按规定支付给离休干部的各项费用等。 工会经费:是指企业按职工工资总额计提的工会经费。 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，按职工工资总额计提的费用。 财产保险费:是指施工管理用财产、车辆保险费。 财务费:是指企业为筹集资金而发生的各种费用。 mplementation "five big development concept" of requirements, accurate grasp economic development new normal and transformation development of relationship; deep understand on in-depth advance rule of law construction, and to build transformation development good environment of requirements; deep understand on full mobilization General cadres enthusiasm, and constantly upgrade work essence God of requirements, put Jia Secretary speech spirit implementation to specific action in the to, promoted XX economic social development Michael Shang new steps. Xiang BA third party Congress report on the work of our efforts to promote economic and social development--in the Communist XX XX eight reporting three plenary meetings of the Commission representatives and comrades: today, on behalf of the Chinese Communists XX th report of the Committee to the General Assembly. First, forge ahead in unity, overcome difficulties, XX years of outstanding achievements. XX years in the County, the County Government's strong leadership, the Township Party Committee rally and lead the entire people of all ethnic groups, seriously implement the Central, provincial, State authority and the decisions of the County party Committee, adhere to the "steady, steady, steady quality," General requirements, forge ahead in unity, overcome difficulty, do solid work, to promote theImplementation of the work, the successful completion of the objectives defined at the beginning of the task, the Township to maintain sustainable economic growth, social harmony and stability, ethnic unity and progress, peace consolidation and eco-good order 税金:是指企业按规定缴纳的房产税、车辆使用税、土地使用税、印花税等。 其他:包括技术转让费、技术开发费、业务招待费、绿化费，广告费，公证费，法律顾问费，审计费，咨询费等。 ?企业管理费的计算 企业管理费的计算主要有两种方法:公式计算法和费用分析法 ?公式计算法利用公式计算法计算企业管理费的方法比较简单，也是投标人经常采用的一种计算方法，其计算公式为: 企业管理费=计算基数×企业管理费费率 其中企业管理费费率的计算因计算基数不同，分为三种:以直接费为计算基数:企业管理费率 ,生产工人年平均管理费,(年有效施工天数×人工单价)×人工费占直接费比例 以人工费和机械费为计算基数:企业管理费率,生产工人年平均管理费,(年有效施工天数×(人工单价，每一工日机械使用费))×100, 以人工费为计算基数:企业管理费率,生产工人年平均管理费,(年有效施工天数×人工单价)×100, ?费用分析法 用费用分析计算企业管理费就是根据企业管理费的构成，结合具体的工程项目确定各项费用的发生额，公式计算法为:企业管理费,管理人员工资，办公费，差旅交通费，固定资产使用费mplementation "five big development concept" of requirements, accurate grasp economic development new normal and transformation development of relationship; deep understand on in-depth advance rule of law construction, and to build transformation development good environment of requirements; deep understand on full mobilization General cadres enthusiasm, and constantly upgrade work essence God of requirements, put Jia Secretary speech spirit implementation to specific action in the to, promoted XX economic social development Michael Shang new steps. Xiang BA third party Congress report on the work of our efforts to promote economic and social development--in the Communist XX XX eight reporting three plenary meetings of the Commission representatives and comrades: today, on behalf of the Chinese Communists XX th report of the Committee to the General Assembly. First, forge ahead in unity, overcome difficulties, XX years of outstanding achievements. XX years in the County, the County Government's strong leadership, the Township Party Committee rally and lead the entire people of all ethnic groups, seriously implement the Central, provincial, State authority and the decisions of the County party Committee, adhere to the "steady, steady, steady quality," General requirements, forge ahead in unity, overcome difficulty, do solid work, to promote theImplementation of the work, the successful completion of the objectives defined at the beginning of the task, the Township to maintain sustainable economic growth, social harmony and stability, ethnic unity and progress, peace consolidation and eco-good order ，工具用具使用费，劳动保险费，工会经费，职工教育经费，财产保险费，财务费，税金，其他间接费由规费和企业管理费组成 (1)规费是施工企业按政府有关部门规定必须缴纳的费用。规费主要包括:工程排污费、工程定额测定费、社会保障费、住房公积金和危险作业意外伤害保险费等五项内容。 (2)企业管理费是指建筑安装企业组织施工生产和经营管理所需的费用。 人工增调 3 人工增调是指根据各地区的政策性文件调整人工单价 ,比如原来的二类工为26元/工日现根据文件规定调为37元/工日。 综合取费指的是根据分部分项计价或直接费计算工程中的其它各项费用。 是指根据各地区的政策性文件调整人工单价比如原来的二类工为26元/工日现根据文件规定调为37元/工日。 综合取费指的是根据分部分项计价或直接费计算工程中的其它各项费用。 工程预算基价或定额中规定，其他人工费内容为: 1.工程定位、复测、点交、清理中的人工费。 2.生产工具用具使用费。 工程费 mplementation "five big development concept" of requirements, accurate grasp economic development new normal and transformation development of relationship; deep understand on in-depth advance rule of law construction, and to build transformation development good environment of requirements; deep understand on full mobilization General cadres enthusiasm, and constantly upgrade work essence God of requirements, put Jia Secretary speech spirit implementation to specific action in the to, promoted XX economic social development Michael Shang new steps. Xiang BA third party Congress report on the work of our efforts to promote economic and social development--in the Communist XX XX eight reporting three plenary meetings of the Commission representatives and comrades: today, on behalf of the Chinese Communists XX th report of the Committee to the General Assembly. First, forge ahead in unity, overcome difficulties, XX years of outstanding achievements. XX years in the County, the County Government's strong leadership, the Township Party Committee rally and lead the entire people of all ethnic groups, seriously implement the Central, provincial, State authority and the decisions of the County party Committee, adhere to the "steady, steady, steady quality," General requirements, forge ahead in unity, overcome difficulty, do solid work, to promote theImplementation of the work, the successful completion of the objectives defined at the beginning of the task, the Township to maintain sustainable economic growth, social harmony and stability, ethnic unity and progress, peace consolidation and eco-good order 措施费指完成工程项目施工，发生于该工程施工前和施工过程中非工程实体项目的费用。 包括环境保护费、文明施工费、安全施工费、临时设施费、夜间施工费、二次搬运费、大型机械设备进出场及安拆费、混凝土及钢筋混凝土模板及支架费、脚手架费、已完工程及设保护费、施工排水、降水费等。 (1)环境保护费:是指施工现场为达到环保部门要求所需要的各项费用。 (2)文明施工费:是指施工现场文明施工所需要的各项费用。 (3)安全施工费:是指施工现场安全施工所需要的各项费用。 (4)临时设施费:是指施工企业为进行建筑施工所必须搭设的生活和生产用的临时建筑物、 构筑物和其他临时设施费用等。 临时设施包括:临时宿舍、文化福利及公用事业房屋与构筑物、仓库、办公室、加工厂以及规定范围内的道路、水、电、管线等临时设施和小型临时设施。 临时设施费有以下三部分组成: 1)周转使用临建(如，活动房屋); 2)一次性使用临建(如，简易建筑) 3)其他临时设施(如，临时管线)。其他临时设施在设施费中所占比例，可由各地造价管理部门依据典型施工企业的成本资料竟分析后确定。 mplementation "five big development concept" of requirements, accurate grasp economic development new normal and transformation development of relationship; deep understand on in-depth advance rule of law construction, and to build transformation development good environment of requirements; deep understand on full mobilization General cadres enthusiasm, and constantly upgrade work essence God of requirements, put Jia Secretary speech spirit implementation to specific action in the to, promoted XX economic social development Michael Shang new steps. Xiang BA third party Congress report on the work of our efforts to promote economic and social development--in the Communist XX XX eight reporting three plenary meetings of the Commission representatives and comrades: today, on behalf of the Chinese Communists XX th report of the Committee to the General Assembly. First, forge ahead in unity, overcome difficulties, XX years of outstanding achievements. XX years in the County, the County Government's strong leadership, the Township Party Committee rally and lead the entire people of all ethnic groups, seriously implement the Central, provincial, State authority and the decisions of the County party Committee, adhere to the "steady, steady, steady quality," General requirements, forge ahead in unity, overcome difficulty, do solid work, to promote theImplementation of the work, the successful completion of the objectives defined at the beginning of the task, the Township to maintain sustainable economic growth, social harmony and stability, ethnic unity and progress, peace consolidation and eco-good order (5)夜间施工费:是指因夜间施工所发生的夜班补助费、夜间施工降效费、夜间施工照明设备摊销及照明用电等费用。 (6)二次搬运费:是指因场地狭小等特殊情况而发生的二次搬运费用。 (7)大型机械设备进出场及安拆费:是指机械整体或分体自停放场地运至施工场地或由一个施工地点运至另一个地点，所发生的机械进出场运输转移费用及机械在施工现场进行安装、拆卸所需要的人工费、材料费、机械费、试运转费和安装所需的辅助设施的费用。 (8)混凝土、钢筋混凝土模板及支架费:是指混凝土施工过程中需要的各种钢模板、木板、支架等的支、拆、运输费用及模板、支架的摊销(或租赁)费用。 (9)脚手架费:是指施工需要的各种脚手架搭接、拆、运输费用及脚手架的摊销(或租赁费用)。 (10)已完工程及设备保护费:是指竣工验收前，对已完成工程及设备进行保护所需费用。 (11)施工排水、降水费:是指为确保工程在正常条件下施工，采取各种排水、降水措施所发aa生的费用。 mplementation "five big development concept" of requirements, accurate grasp economic development new normal and transformation development of relationship; deep understand on in-depth advance rule of law construction, and to build transformation development good environment of requirements; deep understand on full mobilization General cadres enthusiasm, and constantly upgrade work essence God of requirements, put Jia Secretary speech spirit implementation to specific action in the to, promoted XX economic social development Michael Shang new steps. Xiang BA third party Congress report on the work of our efforts to promote economic and social development--in the Communist XX XX eight reporting three plenary meetings of the Commission representatives and comrades: today, on behalf of the Chinese Communists XX th report of the Committee to the General Assembly. First, forge ahead in unity, overcome difficulties, XX years of outstanding achievements. XX years in the County, the County Government's strong leadership, the Township Party Committee rally and lead the entire people of all ethnic groups, seriously implement the Central, provincial, State authority and the decisions of the County party Committee, adhere to the "steady, steady, steady quality," General requirements, forge ahead in unity, overcome difficulty, do solid work, to promote theImplementation of the work, the successful completion of the objectives defined at the beginning of the task, the Township to maintain sustainable economic growth, social harmony and stability, ethnic unity and progress, peace consolidation and eco-good order