摘要
工程费用组成有明文规定,即由人工费、材料费、施工机具使用费、企业管理费、利润、规费和税金等组成,但工程费用范围却没有明确界定,即人材机等是发生在何范围内的才计入人材机等费用,这使得相关利益人对工程费用范围认识存在分歧。本文正是寻求解决这一问题。首先分析工程费用和工程建设其他费用的相关规定,进而发现工程费用发生范围不明确和工程建设其他费用界定不清晰,在此情况下把工程费用和工程建设其他费用作为一个整体分析,进而得出工程费用和工程建设其他费用是存在一定交集的,两者并不具有完全明确的分界线。在此基础上本文依据工程建设范围有用地红线来控制,进而提出基于用地红线的工程费用范围界定方法,最后以具体案例加以应用。
Composition of engineering cost is expressly regulated, namely it is composed of labor cost, material cost, construction ma- chinery use fee, enterprise management cost, profits, charges and taxes, etc. However, the project cost scope is not clearly defined, namely labor, materials, machines, etc. in any scope can be included into costs of labor, materials, machines, and etc. therefore relat- ed parties have different recognitions on the engineering project scope. In the paper, solution of the problems is searched. Firstly, re- lated regulations of engineering cost and other cost of engineering construction are analyzed, thereby discovering unclear engineering cost scope and unclear definition of other cost in engineering construction. Engineering cost and other cost of engineering construc- tion are analyzed as a whole under the condition, thereby concluding that the engineering cost and other cost of engineering construc- tion are overlapped. There is no clear boundary completely between them. On the basis, red line is used for controlling with a bound- ary line of land according to the engineering construction scope, thereby proposing the engineering cost scope definition method on the basis of the boundary line of land. Finally, the method is applied in concrete cases.
作者
刘兴胜
孙彬
Liu Xingsheng Sun Bin
出处
《工程造价管理》
2017年第3期53-56,共4页
Engineering Cost Management
关键词
工程费用
用地红线
设计概算
Engineering cost
Boundary line of land
Design estimate