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建筑工程预算是确定建筑工程造价的学科。建筑工程造价由直接费、间接费、利润和税金组成。建筑工程的定额直接费是间接费、利润、税金的计算基础,定额直接费由分部分项工程量乘以定额单价而得。定额单价的正解与否,直接影响工程造价的质量,进而影响到经营决策与效益。所以,要重视工程预算定额单价的确定。而在实际工程预算中,许多工程项目的单价不能直接套用定额单价,而需要根据预算定额规定,进行换算后才能应用。
Construction budget is to determine the construction cost of the discipline. Construction costs by the direct costs, indirect costs, profits and taxes. The fixed direct fee for construction projects is the basis for calculation of indirect costs, profits and taxes. The fixed direct costs are obtained by multiplying the construction quantities by the fixed unit price. The correct price of fixed unit or not, a direct impact on the quality of project cost, thus affecting the business decision-making and effectiveness. Therefore, we must attach importance to the determination of fixed unit price of construction budget. However, in the actual project budget, the unit price of many projects can not be directly applied to the fixed unit price, but needs to be converted according to the budget quota requirement before being applied.