摘要
文章就目前建筑工程工程造价改革中,定额作为工程计价的依据和基础、定额人工单价及人工费已严重脱离市场的焦点问题,从几个方面的分析研究认为:一是虽然执行了清单计价模式,但实质上仍然围绕着定额计价模式运行。定额计价模式就是人、材、机消耗量及与之相配的价格,其中的定额人工单价和人工费与市场人工单价和人工费存在差距越来越大。如何解决这个问题和矛盾,本人提出了自己的一些论点;二是对现行人工单价和人工费,从定额人工单价和人工费与市场人工单价和人工费两个不同侧面,根据现行有关计价规定,对定额部分项目,采用定额与市场对比、测算、分析,并举例得出了一些详实的计算数据;三是通过这些数据,找出了用工时间不同,计件产量不同,人工水平不同,造成定额人工单价和人工费与市场人工单价和人工费不同的根源;四是发现目前计价定额与实际滞后脱离市场的问题,由此产生导致了"以量补价"和"以价定量"的现象;五是针对这些问题,通过论证,文章提出了制定符合市场实际的定额人工费计算理论体系,建立市场人工费形成的运行机制,改变传统定额人工费计算方式等改革思路,在紧紧围绕"市场在工程造价中起决定性作用"这个指导思想下,才能真正实现与市场接轨,走出一条适合市场发展的工程造价之路。
In the paper, quota is regarded as the basis and foundation of engineering valuation in current engineering cos reform of engineering project, quota artificial cost and artificial cost have been severely deviated from the focus problem of the market. In the paper, it is believed that firstly, through analysis and study in the following aspects that though we execute the engineering valuation mode, we still operate aiming at quota valuation mode in essence. The quota valuation mode refers to labor, material and machine consumption as well as matched price, wherein there is a greater and greater gap between quota labor unit price and labor cost, and between market labor unit price and labor cost. How to solve the problem and contradiction, I propose own viewpoints. Secondly, quo- ta and market comparison, estimation and analysis are adopted aiming at items in the quota part according to current related valuation regulations from two different aspects of quota labor unit price and labor cost as well as market labor unit price and labor cost for cur- rent labor unit price and labor cost. Some detailed calculation data are obtained through listing examples. Thirdly, the sources of differ- ence between quota labor unit price and labor cost as well as the difference between market labor unit price and labor cost due to dif- ferent labor time, different piecework yields and different labor levels are discovered. Fourthly, the following problem is discovered: current pricing quota is lagged and deviated from practice actually, thereby resulting in 'compensating price with quantity' and 'fixing quantity with price'. Fifthly, it is proposed in the paper that a quota labor cost calculation theory system in lien with market practical condition is formulated. The operation mechanism of market labor cost formation is established. Traditional quota labor cost calculation mode and other reform concepts are changed. Docking with the market can be realized actually under the guidance concept that 'market plays a decisive role in engineering cost'. An engineering cost approach suitable for market development is paved.
作者
马永林
Ma Yonglin(Gansu Construction Engineering Cost Management General Station, Lanzhou 730000, Chin)
出处
《工程造价管理》
2018年第1期38-46,共9页
Engineering Cost Management
关键词
建筑工程
人工单价
人工费
改革
Construction engineering
Labor unit price
Labor cost
Reform