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施工管理费固定比例分配法,系指经过调查研究和历史资料的计算分析,测算出施工管理费占各类工程直接费成本的比重(比例),再以此比例的绝对数为分摊标准,计算分配率,分配管理费用。这种方法,可以如实地反映各类工程成本中直接费和间接费之间客观存在着的比例关系,正确地体现管理费应该在各类工程直接费成本中所占的比重,使成本正确地反映工程的消耗情况。从而避免各类工程都以全部直接费成本平均分摊管理费的缺陷。现简要介绍如下:
The construction management fee fixed proportion distribution method refers to the calculation and analysis of the survey management and historical data to calculate the proportion (proportion) of the construction management fee in the direct costs of various types of construction, and then calculate the absolute percentage of such proportion as the assessment standard Distribution rate, allocation of management fees. This method can faithfully reflect the objective proportionality between direct costs and indirect costs in various types of construction costs, accurately reflect the proportion of management fees that should be directly contributed to the direct costs of various types of construction, and make the costs correct Reflect the consumption of the project. Thus avoiding all types of projects are all direct costs of the average share management fee defects. Now briefly introduce as follows: