基于服务成本定价理论的广东省公路工程建设单位管理费取费研究

Study on Management Cost of Construction Company for Highway Engineering Based on Service Cost Pricing Theory in Guangdong Province

建设单位管理费虽然在工程总投资中所占比重不大,但它在实际工程中往往会出现超支现象.针对目前公路建设项目中建设单位管理费存在的诸多问题,通过对不同省市不同行业的建设单位管理费取费模式梳理与讨论,结合公路工程项目实际调研情况的分析比对,对广东省公路工程建设单位管理费的成本构成和影响因素进行了讨论,基于服务成本定价理论,引入地区类别差异系数和工程复杂度系数对建设单位管理费的取费公式进行了调整和优化,并提出了相应的费用管理和控制建议.

Although the proportion of management fees in construction companies is not large in total investment, it often overruns in actual projects. In view of the problems existing in the management fee of the construction companies in the highway construction projects, this paper discusses the management fee collecting modes of construction companies of different industries in different provinces and cities, and discusses influencing factors for the cost composition and management fee of construction companies of highway engineering in Guangdong Province on the basis of the comparison of actual investigation situation of the highway project. Based on the service cost pricing theory, the formula of the cost of the construction company management fee is adjusted and optimized by introducing the regional category difference coefficient and the engineering complexity coefficient, and corresponding cost management and control suggestions are put forward.