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Finally made it clear! What expenses can be adjusted in the project cost, and which ones cannot be adjusted?

author:Yicheng management
Finally made it clear! What expenses can be adjusted in the project cost, and which ones cannot be adjusted?

Can the main material fee be adjusted?

Can the design cost be included in the project cost?

What exactly does the non-compete fee include?

The vast majority of newcomers will be troubled by these problems. To solve these problems, it is best to build a thinking model of the cost in your mind, and assist you to build this model today.

If the project cost is divided into two parts: adjustable cost and non-adjustable cost, with the passage of time, the adjustable cost will be converted into an unadjustable cost, the most typical cost is the comprehensive unit price of the engineering quantity, otherwise, the previous non-adjustable cost will eventually change into an adjustable cost.

Some people will ask whether this chemical-like chain will stop or not react in the middle of the process, and it should be clearly stated here: as long as the project does not evolve into an unfinished building, the general project cost will definitely react, and the relevant reaction procedures must be completed according to specific procedures (even if the reaction results do not change, the reaction must still be carried out according to the procedures)

For example, the comprehensive unit price of the bill of quantities, as long as the project construction contract is not signed, the unit price is within the adjustable range, even if the tenderer issues the notice of winning the bid, it cannot prevent the adjustment of the comprehensive unit price of the bill of quantities (after the issuance of the notice of winning the bid, the total price of the project should not change)

For example, the engineering quantity of the steel bar list is 100t, and the concrete list engineering quantity is 1000m³, and the bidder (or the bidder) proposes: the comprehensive bidding unit price of the steel bar list item should be reduced by 100 yuan/t, and the comprehensive unit price of the concrete list should be increased by 10 yuan/m³, and the total price of the project remains unchanged after the comprehensive unit price is adjusted.

The project will produce a change in the nature of the cost with the passage of time, but its change is also a law to follow, many costs can be adjusted at will in the bidding stage, and some costs can not be adjusted, that is, the so-called "non-competitive costs", today we will focus on the study of the same point in time, what are the non-adjustable costs.

Regarding non-adjustable fees, the domestic list sets 3 bottom lines for bidders (which can also be collectively referred to as non-competitive fees):

1. Non-competitive fees;

2. Non-competitive rates (tax rates);

3. Bidding at a price lower than the cost price is not allowed.

These three are actually three red lines that cannot be adjusted in the bidding stage horizontally on the starting line, and the red line may be scrapped if the red line is touched during operation.

Let's take a look!

Non-Competitive Fees

It may be confusing to talk about the concept, but in fact, the components are familiar to us: the cost of a tentative project and the cost of an independent fee.

1.1 Provisional project cost composition: provisional estimated project quantity and provisional estimated project comprehensive unit price

1.1.1 The provisional estimate of the quantity includes: the quantity of the bill of quantities project and the quantity of the daily project, which is why it is said that the bidding bill of quantities document issued by the tenderer can not be adjusted in the bidding stage of the list of pricing, but the list of quantities can be adjusted in the completion settlement stage.

The quantity of the daily work project is easy to understand, and the completion settlement project quantity is settled according to the daily work quantity * daily work unit price * (1 + tax (fee) rate) confirmed by the representative of Party A on site.

It is not easy to understand the engineering quantity of the sub-item bill of quantities project, so that many people are still using the lump sum contract model in the era of fixed amount pricing in the process of list valuation, and the list pricing theory only has a fixed unit price model, which is because the engineering quantity of the bill of quantities project will evolve into an adjustable cost in the end, so the engineering quantity of the list item cannot be fixed during the list valuation settlement, but the comprehensive unit price of the list item must be fixed.

1.1.2 What is the comprehensive unit price of the tentative estimate item? There are very few people who know the answer to this question, and the tentative estimate item is reflected in the cost composition of the list item through the list of other items, and there are two categories:

A: Provisional amount

B: Provisional valuation of professional projects

1.2 What are the common costs that are generally incurred for projects with the nature of independent fees?

Here are a few typical costs:

1.2.1 Design fee: including two types of design cost, but both can be operated in other project lists using this model:

External design fee, similar to the other two types of construction project costs, this kind of design fee if the tendering party wants to digest from the project cost, in the bidding documents will be clear an amount, such as the agreement that the winning party to bear 100,000 yuan of engineering design fees;

Self-deepening design fee, this part of the cost transparency is not high, but some engineering projects such investment is still very large, such as fine decoration deepening design fee generally accounts for 0.5%-2% of the total cost, 50 million projects can be calculated 30-500,000 yuan to deepen the design fee, the current enterprise management fee can not bear the cost of deepening the design, bidding should be bold to calculate this cost.

1.2.2 Bidding agency fee: This cost often appears in the total cost of the project, the operation and external design fee, the amount of the cost is agreed by the tenderer, the bidder calculates the cost and calculates the tax, and pays the agreed bidding agency fee after winning the bid;

1.2.3 Future materials, engineering project testing, test fees, such costs in various regions have any nature, some areas are included in the material cost, some areas are included in the enterprise management fee, and some areas are included in the measure fee. The cost of the test project is not included in these costs, there are too many controversies in operation, and some areas simply take out this fee separately, stipulating that the construction party will pay it alone, if it is operated in the independent fee, an amount will be stipulated in the future bidding, and these costs will be spent first when it is used, and then the construction party will be required to pay separately, as long as the construction party has money, what test it wants to do, and what materials it wants to test are arbitrary.

Non-competitive fee (tax) rate

2.1 Non-Competitive Rates

2.1.1 Safe and civilized construction costs

2.1.2 Fees

The difficulties in the operation of these two types of expenses are as follows:

❐ Ambiguity in the attribution of fees;

❐ The cost content is not clear: if the cost of high-voltage line protection frame is not included in the safe and civilized construction fee, there may be some areas have an agreement, but most of the areas have no explanation, and some areas even the cost of scaffolding and formwork are included in the safe and civilized construction fee.

The answer is yes - no, there is a clear basis for the classification of these two types of expenses, in fact, it is a question of cost attribution.

Definition of fees: administrative fees and on-site dust reduction fees are absolutely impossible to be in the nature of fees;

Safety and civilized construction costs: Are the expenses incurred on site, such as the cost of the cover dense mesh, fog cannon and air detector, etc., included in the content of safe and civilized construction costs?

This depends on the local documents, and these costs are related to the cost of safe and civilized construction, depending on the degree of attention paid by the officials in each region to safe and civilized construction.

2.2 Non-competitive (tax) rates

2.2.1 Value-added tax rate: that is, we often say that the tax rate of 3% for small-scale taxpayers and 9% for general taxpayers;

2.2.2 Additional VAT rates:

Tax Law Theory VAT Additional Rate = Main Tax (3% or 9%) * (1 + 7% + 3% + 2%);

The VAT surcharge rate in the cost list is not necessarily equal to this ratio, because the surtax is a local tax, and other taxes may be added in various places.

It cannot be lower than the cost price

Although the cost price is a very important concept, but there are not many people who can operate the cost price, how to judge the right and wrong subjective judgment of the cost? The concept of non-adjustable unit price can still be used, as shown in the following 3.1-3.2 unit price, and even 3.3 can be collectively referred to as the non-adjustable unit price.

3.1 Unit price of materials for provisional valuation

This is a material that cannot be adjusted in the bidding stage, that is, the non-competitive fee, if the bidder lowers the unit price during the bidding period, it should be regarded as scrapped, because the tenderer stipulates the cost price of this material, and it is reasonable to be judged to be scrapped if it is lower than this quotation.

3.2 Unit price of materials supplied by A: the same nature as the unit price of materials for provisional valuation.

3.3 Adjustable material unit price

The adjustable material mentioned here is because the construction period is long, and the change in the unit price of the material may bring risks to both parties A and B, so the adjustable unit price of the material is used in the contract to resolve the uncertain risk factors of both parties A and B. Its nature is similar to the unit price of tentative valuation materials, but because the tenderer did not know that the nature of this unit price is similar to non-competitive costs, it did not seriously evaluate such unit prices in the bid evaluation, and as a result, a lot of problems were immediately revealed during the completion settlement.

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