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There are 4 types of material quotas: quantity quotas, value quotas, individual quotas, and comprehensive quotas.
Material is: "in order to sell products, all things that need to be included in the plan, control inventory, control costs", its scope includes raw materials, formula ingredients, accessories, standard parts, blanks, by-products, co-products, work-in-progress, finished products and even equipment spare parts, process equipment, or some energy, is the most basic element of the bill of materials (BOM). The vast majority of materials can be stocked, but they can also be non-stocked, such as electrical energy, or some form of "virtual parts"; Regardless of whether it is in stock or not, it is planned and costed.
In summary, an item is the object of planning, as well as the object of inventory and calculation of manufacturing costs.
Materials are commonly referred to as materials in a narrow sense, and refer to the raw materials, materials, parts and accessories required to maintain the manufacturing process of products; In a production plant, sometimes the material refers to the processor, and the part is the part or component. Materials are all in a certain unit. For example:
Timber is calculated by cubic meters, paint by liters, and leather by square meters......And so on, these are the most basic units of measurement of the amount of material.
A single item quota is an item quota for a single item. For example: a single quota of packaging materials, raw materials and so on. The purpose of the individual quota is to facilitate management and have a clear focus.
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The comprehensive quota is actually a summary of the individual quotas, the concretization of the comprehensive quota, and the fixed amount determined for each specific expenditure item. For example, the material consumption quota for complete products (such as televisions, machine tools, etc.). These two quotas are related to each other and have different functions.
The single quota is mainly used as the basis for sending materials for small production workshops, and can be used to calculate and analyze the difference between actual consumption and quota consumption.
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Then it's up to you to be smart.
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The comprehensive unit price method is a valuation method in the calculation of construction and installation engineering costs (there is also a corresponding material unit price method), the unit price of the sub-project of the comprehensive unit price method is the unit price of the full cost, and the unit price of the full cost is generated after comprehensive calculation, and its content includes direct costs, indirect costs, profits and taxes.
Calculation method: comprehensive unit price of full cost = direct cost + indirect cost + profit + tax;
Direct cost = labor cost + material cost + machinery use cost + other direct costs;
Indirect costs = enterprise management fees + regulatory fees;
The cost of measures includes the cost of special measures and the cost of general or small measures, the former should be charged separately in the list of measures in the bill of quantities, and the latter should be calculated in "other direct costs";
For the comprehensive unit price of partial expenses, it is similar to the calculation method of the comprehensive unit price of full expenses, except that some of the expenses are separately removed from the pricing (such as fees, profits, taxes, etc.).
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The unit price in the quota is calculated as follows:
The unit price in the quota generally refers to the labor unit price, which is based on the local basic wage level, wage subsidies, auxiliary wages, employee welfare expenses, labor protection fees, etc. Therefore, the unit price of fixed labor costs in each region is inconsistent.
In addition, the unit price of fixed labor costs is much lower than the unit price of market labor costs, and this problem is also something I pondered before, my teacher told me that although the unit price of fixed labor is only more than 20 yuan, but when you set the price group fee, he took the fee, that is to say, the labor unit price is taken in the cost summary is taken various measure fees, management fees, fees, profits, etc. So after calculation, the unit price will not be low.
Quota refers to the quantitative standard of manpower, material resources, financial resources and time consumed in the production of qualified unit products under certain technical and organizational conditions. That is, under the conditions of rational labor organization and rational use of materials and machinery, the standard of the amount of resources consumed to complete the unit of qualified products is predetermined, which reflects the level of social productivity in a certain period.
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The fixed cost of a certain product and a certain material = the actual output of the product The fixed cost of the material per unit product.
The fixed rate of fees ranges from 5% to 10%, which is not uniformly stipulated by the state, but by various foreign trade companies.
It is self-approved according to the actual operation of different export commodities.
The formula for calculating the fixed fee is: the purchase price of the export commodity (including the multiplication tax) x the fixed rate of the fee.
The fixed fee generally includes the interest of the key bank, salary expenses, post and telecommunications expenses, transportation expenses, storage costs, terminal fees and other management expenses.
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How to apply the quota to calculate the comprehensive unit price: Calculation method:
The comprehensive unit price of the full cost = direct expenses + indirect expenses + profit + taxes.
Direct cost = labor cost + material cost + machinery use cost + other direct costs;
Indirect costs = enterprise management fees + regulatory fees;
The cost of measures includes the cost of special measures and the cost of general or small measures, the former should be charged separately in the list of measures in the bill of quantities, and the latter should be calculated in "other direct costs";
For the comprehensive unit price of some expenses, it is similar to the calculation method of the comprehensive unit price of the full dispatch fee, except that some of the expenses are separately removed from the pricing (such as fees and transportation, profits, taxes, etc.).
Extended information: The comprehensive unit price method refers to the valuation method in which the valuation of construction project quantities includes all or most of the costs required to complete the unit quantity (where "unit" refers to "each").
Internationally, the comprehensive unit price method generally refers to the comprehensive unit price method of full cost, that is, the unit price of the project includes labor costs, material costs, machinery costs, indirect costs (management fees, regulatory fees, financial costs), profits and taxes. The full-cost comprehensive unit price method can be well connected with the bill of quantities, which is convenient for engineering construction management under the conditions of market economy, and is the development direction of China's construction project cost valuation method.
After the reform and opening up, China's hydropower, water conservancy, highways, ports and shipping, railways and other capital construction fields have successively adopted the full-cost comprehensive unit price method for valuation. The development of the field of industrial and civil construction in the full cost of comprehensive unit price pricing is relatively lagging behind, and in the future for a period of time, the field of industrial and civil construction will fully implement the full cost of comprehensive unit price valuation.
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Calculation method: The comprehensive unit price of the full cost = direct cost + indirect cost + profit + tax Direct cost = labor cost + material cost + machinery use cost + other direct cost Indirect cost = enterprise management fee + regulatory fee The cost of measures includes the cost of special measures and general or small measures, the former should be charged separately in the list of measures in the bill of quantities, and the latter should be calculated in the "key type of other direct costs". For the comprehensive unit price of partial expenses, it is similar to the calculation method of the comprehensive unit price of full expenses, except that some of the expenses are separately rented and priced (such as fees, profits, taxes, etc.).
Extended information: The comprehensive unit price method refers to the valuation method in which the valuation of construction project quantities includes all or most of the costs required to complete the unit quantity (where "unit" refers to "each"). Internationally, the comprehensive unit price method generally refers to the comprehensive unit price method for all costs, that is, the unit price of the project includes labor costs, material costs, machinery costs, indirect costs (management fees, regulatory fees, financial costs), profits and taxes.
The full-cost comprehensive unit price method can be better connected with the bill of quantities, which is convenient.
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The fixed comprehensive unit price includes the comprehensive unit price, including labor costs, material costs, construction equipment usage fees, enterprise management fees, profits, regulatory fees, and taxes.
1. Labor costs:
It is calculated by multiplying the base price of the fixed labor cost by the adjustment factor of the labor cost.
2. Material cost:
It is calculated by multiplying the material consumption by the unit price of the material plus the quantity of engineering equipment multiplied by the unit price of engineering equipment. The formula for calculating the unit price of materials is: unit price of materials = (original price and miscellaneous expenses) (1 transportation loss rate).
Determine the unit price of engineering equipment to calculate the public dressing formula: engineering equipment unit price = original price transportation and miscellaneous expenses.
3. Construction machinery and tools use fee:
Including the use of construction machinery and instrumentation fees, the use of construction machinery is calculated according to the consumption of construction machinery shifts multiplied by the unit price of construction machinery shifts.
4. Enterprise management fee:
It is calculated by multiplying the sum of labor costs, material costs (excluding engineering equipment costs) and construction machinery and tools usage costs by the enterprise management fee rate.
5. Profit: calculated by multiplying the profit rate by the sum of labor costs, material costs (excluding engineering equipment costs), construction machinery and tool usage costs, and enterprise management fees.
6. Fees: Calculated by multiplying the sum of labor costs, material costs (excluding engineering equipment costs), construction machinery and equipment usage fees, enterprise management fees, and profits by the fee rate.
7. Tax: calculated by multiplying the project cost excluding tax by the applicable tax rate. The cost of the project excluding tax is the sum of labor costs, material costs, construction machinery and equipment usage fees, enterprise management fees, profit and lack of profit, and regulatory fees. <>
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100 meters PVC labor cost = 105 + (55 - fixed labor unit price) * fixed labor man-days.
In the list of measures (1), there are materials and equipment inspection and test fees; Material and equipment inspection and test fee = division bill of quantities rate. The normal rate is determined according to the type of project, the type of project, the standard of fee collection and the standard of applying the quota; It is mainly calculated according to local standards and bidding documents.
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Jiangsu fixed 100 meters PVC installation fee of 200 yuan.
Labor costs. 105 yuan as an example, manual according to 55 yuan working day. Then:
100m PVC labor cost = 105 + (55 - quota.)
Labor unit price. *Fixed.
Labor days. For the two data that are not included in the content, please check the quota book.
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Legal analysis: A quota is a specified amount or limit, that is, a standard or scale in the construction of the project. Specifically, the quota refers to the quantitative standard of manpower, materials, machinery and financial resources required to complete the merger of a qualified unit or complete a certain amount of work under normal construction conditions.
Legal basis: Civil Procedure Law of the People's Republic of China
Article 6: The people's courts exercise the power to adjudicate civil cases. The people's courts are to independently adjudicate civil cases in accordance with the provisions of law, and are not to be interfered with by administrative organs, social groups, or individuals.
Article 7: People's courts hearing civil cases must have the facts as their basis and the law as their measure.
Article 8: Parties to civil litigation have equal procedural rights. People's courts adjudicating civil cases shall safeguard and facilitate the parties' exercise of their procedural rights, and treat all parties equally in the application of law.
Article 9: People's courts hearing civil cases shall conduct mediation on the basis of the principles of voluntariness and legality; Where mediation fails, a judgment shall be made in a timely manner.
Article 10: People's courts hearing civil cases are to carry out collegial deliberation, recusal, open trial, and the conclusion of two trials in accordance with the provisions of law.
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The unit price in the quota is compiled by the quota station according to the ** in the market at that time, and you don't need to care about him
A more stable investment method can avoid the net value caused by short- and medium-term fluctuations.
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