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There are three differences between the unit price method and the physical method:
First, the overview of the two is different:
1. Overview of the unit price method: The unit price method is a method for calculating the investment amount and construction output value of construction projects according to the amount of physical works, budget unit price and fee collection standard completed in a certain period of time.
2. Overview of the physical method: the physical method, also known as the physical quantity analysis method, also known as the fixed amount physical method, is a method of compiling project investment according to the specific work content, work requirements, construction conditions and determined construction planning of the main construction and installation project resource allocation.
Second, the calculation of the two is different:
1. Calculation of unit price method: The calculation method of unit price method is the same as the method of determining the project budget cost. However, due to the fact that the current budget collection standards formulated by various regions and departments are different, the calculation methods are not consistent.
2. Calculation of physical method: calculate each division and sub-project according to the construction drawings.
Then, according to the corresponding budget quota, calculate the labor, machinery and mechanical shift consumption of each division and sub-project, and according to the unit project.
It is summarized to obtain the total consumption of labor, materials and machinery shifts required to complete the unit project, and then multiply them by the corresponding wages, materials and machinery unit prices, and the sum is the direct fixed fee of the unit project.
Third, the requirements of the two are different:
1. The requirements of the unit price method: according to the progress of the completion of the project, the unit price method is used to calculate the construction output value and investment completion amount of the construction project, and the calculation results are more accurate, but the calculation work is heavy. In order to simplify the calculation, the total cost of the unit project budget and the direct cost of the project are often predetermined in the actual statistical work.
The total calculation factor is calculated by comparison.
2. Requirements of the physical method: when the physical method is used to prepare the construction budget, the labor quota shall be based on the construction drawings and instructions.
and the amount of labor and materials calculated by the construction quota, the construction task list and the quota picking list can be issued to the construction team (group), and the implementation of the class (group) economic accounting, and the construction drawing budget.
The physical, manual and main materials are compared, and the reasons for saving are analyzed, so as to strengthen enterprise management.
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The fundamental difference between the two methods is that the method of calculating the direct construction cost is different, the unit price method uses the unit price of a fixed amount, while the physical method directly uses the market price.
The unit price method refers to the valuation method that includes all or most of the costs required to complete the unit quantity (where "unit" refers to "each") in the valuation of construction project quantities.
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.
The physical method, also known as the physical quantity analysis method, also known as the fixed amount physical method, is a method for compiling project investment according to the specific work content, work requirements, construction conditions and determined construction planning of the main construction and installation project resource allocation.
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Fixed-rate unit price method. Prepare a unit price list in advance, which is expressed by **. Examples:
Concrete construction 1m2 needs to consume labor costs, and the unit price is 10 yuan m2. If there is 100m2 of concrete construction, then the labor cost required for concrete construction can be directly obtained according to the fixed unit price 100x10=1000 yuan.
Physical Quantity Method. It is based on the budget quota to obtain the consumption, and then the consumption x unit price. Examples:
Concrete construction 1m2 needs to consume man-days for 1 man-day. If there is 100 m2 of concrete construction, then the labor day consumption can be obtained according to the budget quota as 100x1 = 100 man-days. Then according to the local labor unit price at that time, if a working day needs 100 yuan, then the total labor cost here is 100 working days x 100 = 1000 yuan.
The difference between the two should be seen above. Let's not talk about the comprehensive unit price.
The above personal understanding, if you think you can, give a good review, thank you.
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China's engineering cost valuation method is divided into two kinds of fixed amount valuation method and bill of quantities valuation method, wherein the fixed amount valuation method includes "unit price method" and "physical method", bill of quantities valuation method is also called "comprehensive unit price method", now briefly talk about the difference between "unit price method", "physical method" and "comprehensive unit price method".
For the "unit price method" in the fixed amount valuation, it means: firstly, calculate the engineering quantity of each sub-item in the project according to the corresponding fixed quantity calculation rules, and then directly take the fixed base price of each sub-item of the corresponding budget quota, and then directly obtain the direct cost of each sub-item project, summarize the total direct cost of the project, and then multiply the total direct cost of the project by the corresponding rate to obtain the total indirect cost, profit and tax of the project, and finally summarize the cost of the project.
The "physical method" in the quota valuation refers to: after calculating the engineering quantity of each sub-project, apply the quota consumption of the corresponding sub-project to decompose the engineering quantity of each sub-project into the consumption of the corresponding material machine, and then multiply it by the market unit price of the corresponding labor, materials and machinery respectively to obtain the total price of the material machine of the corresponding sub-project (i.e., the direct cost of the sub-project), and then summarize the direct cost of each sub-project to obtain the total direct cost of the project. Later, the loss or fee is the same as the unit price method.
It can be seen that the similarity and difference between the physical method and the budget unit price method lies in the steps after calculating the engineering quantity. The difference between the unit price method and the physical method is that the calculation basis of the total price of the material machine of each sub-project is different, the unit price method is directly calculated by the "fixed base price", while the physical method uses the "consumption quota" and "the market unit price of the material machine" to determine the total price of the material machine of each sub-project. No matter which method is calculated, the calculated cost of each sub-project only includes the cost of the material machine, and the cost of each sub-project does not have intermittent dissipation fees, profits, taxes, measure costs, risk fees, etc., in other words, the fixed amount pricing method can only calculate the total indirect costs, measure costs, profits and taxes of the project, and we cannot obtain the indirect costs, measure costs, profits and taxes of each sub-project under this valuation method.
Therefore, we call this kind of material unit price "incomplete unit price".
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