北京市公路修复性养护工程企业管理费计取的思考与建议

Thoughts and Suggestions on the Calculation of Management Fees of Enterprises in Beijing Highway Repair and Maintenance Projects

北京市公路修复性养护工程借用JTG 3830—2018《公路工程建设项目概算预算编制办法》编制概预算文件,将其企业管理费费率与公路建设工程、城市道路养护工程的企业管理费费率进行对比,发现公路修复性养护工程的企业管理费费率偏低。这是因为JTG 3830—2018《公路工程建设项目概算预算编制办法》中规定,成品、半成品材料不计取措施费和企业管理费,因为公路建设工程中成品、半成品材料占比小,所以对工程造价影响较小;然而,修复性养护工程的成品、半成品材料占材料总价值的85%以上,二者占比较高,若不计取企业管理费,会对工程造价影响较大。此外,施工企业在项目建造过程中确实发生企业管理成本,因此建议在修复性养护工程概预算文件的编制中对确实发生的企业管理成本酌情计取。

According to JTG 38302018 Method for budget preparation of highway engineering construction projects,Beijing highway repair and maintenance project prepare a preliminary budget document.The enterprise management fee rates were compared with those of highway construction projects and urban road maintenance projects,and it was found that the enterprise management fee rates of highway repair and maintenance projects were relatively lower.According to JTG 3830-2018 Method for budget preparation of highway engineering construction projects,measurement fees and enterprise management fees are not included for finished and semi-finished materials.As the proportion of finished and semi-finished materials in highway construction projects is smaller with relatively smaller impact on project costs;However,the finished and semi-finished materials of respair maintenance projects account for more than 85%of the total material value with a relatively high proportion.If enterprise management fees are not included,it will have a significant impact on the project cost.In addition,enterprise management costs do occur during the construction.Therefore,it is recommended to appropriately calculate the actual enterprise management costs in the preparation of the preliminary budget document for restorative maintenance projects.