直接工程费组成及算法的差异性研究

Study on the Difference of Composition and Calculation Methods of Direct Engineering Expenses

本文依托巴基斯坦ML-1线既有铁路升级改造项目,从概预算编制办法及投资费用组成的角度研究了中巴两国造价标准体系下直接工程费用组成及分项工程投资构成的差异性,并对之间的差异性进行了分析,为国内及海外造价标准体系的进一步完善与拓展提供了依据和借鉴。研究结果表明:(1)从宏观及整体的造价角度出发,巴国是基于固定分项工程单价模式下的费率单价体系(即量价分离),而中国是基于定额(即量价合一)的造价体系;(2)中巴两国在工程造价投资费用组成上存在一定差异,包括人工工费界面及工费类别的划分、材料预算价格的计算模型及方法、机械台班的费用组成及固有成本与运营成本的投资占比、运杂费计算模型等。

Based on the upgrading and reconstruction project of the existing railway of Pakistan ML-1 line,this paper studies the difference of the composition of direct engineering expenses and the composition of investment in subdivisional works under the cost standard systems of China and Pakistan from the perspective of budgetary estimate preparation method and investment composition,and analyzes the difference between the calculation results obtained from the two cost standard systems,providing a basis and reference for further improvement and expansion of the cost standard systems at home and abroad.The findings show that,from the perspective of macro and overall cost,Pakistani cost system is based on the rate unit price system(i.e.separation of quantity and price)under the mode of fixed unit price for subdivisional works,while Chinese cost system is based on the quota(i.e.integration of quantity and price).Furthermore,there are certain differences between China and Pakistan in the composition of project cost and investment,including the division of labor cost interface and the classification of labor cost category,the calculation model and method of estimated price of materials,the cost composition of machine shift,the proportion of inherent cost and operating cost,and the calculation model of freight and miscellaneous expenses.