Study on Method of Calculation of Indirect Cost of Labor in Specialist Contractor

在目前的情况下，建筑工人是由专门承包商直接雇用的。因此，除了支付给工人的工资外，还伴随着间接费用、社会保险费用、技能人员培训费用、宿舍费用和劳动力管理费用等负担。然而，这种间接费用的负担规则在过去的多层分包制度中并没有得到检验。另一方面，在欧洲和美国，获得间接费用的估计通常是工资的50-200%。但是每个国家的社会保险制度或税收制度等环境差异会影响它。该系统在压缩成本和合理化成本的前提下，使工人的劳动条件得到统一。日本的法律规定是由社会保险费用的一部分来完成的，但对于其他的间接费用，没有明确的构成和计算规则。即使是社会保险，雇主本应承担的更多的保险成本，在现实中也没有得到更明确的现实，从而加强了市场的竞争性质。本研究提供的具体结果如下：明确了目前专业承包商成本价格管理的内部结构及存在的问题。明确了内部专业承包商中人工连接费用的数量、内容及构成比例。我从实际出发，建立了人工成本的成本模型，并与现有的乘法标准进行了比较。明确了美国通过文献资料和问卷调查、实地听力理解形成的工会制度所采用的人工连接间接成本的计算规则。我通过文件和听力理解调查了法国使用的技能人员培训系统，并明确了社会负担费用的现实。通过上述考察，笔者提出了较少关注的专业承包商成本价格管理技术中人工间接费用计算的指导原则

The present conditions, construction workers are employed directly by specialist contractor. Thus burdens such as the indirect expense, social insurance costs, the skill person training costs, dormitory charge and labor management costs are accompanied in addition to a wage paid to workers. However, the rule of the burden of such an indirect expense has not been examined in the past by a multilayer subcontract system. On the other hand, in Europe and America, getting an indirect expense of around 50-200% of a wage in the estimation is obliged to usually. But environmental differences such as a social insurance system or the taxation system of each country affect it. Working conditions of workers are got in uniformity under compression and rationalization of a cost by this system. Legal regulation is done in Japan by one part of social insurance costs, but, about other indirect expenses, the constitution and a rule of calculation are not clarified. The reality that even the social insur … More ance costs, which emploers should have born, more so that competition nature of the market was strengthened in reality were not got became clear by investigation. Concrete result provided by this study is as follows. I made clear technique of the present cost price management by a specialist contractor of internal structure and the problems. I made clear quantity of labor connection overhead cost in an internal specialist contractor, contents and the constitution ratio. I made a cost model of the labor costs from the reality and compared it with an existing multiplication standard. I made clear a rule of calculation of labor connection overhead cost used in America where a union system developed by documents and questionnaire investigation, actual place listening comprehension. I investigated a skill person training system used in France by documents and a listening comprehension and made clear the reality of a social burden of the expense. From the above-mentioned examination, I suggested the guideline for the labor overhead cost calculation that was a part of cost price management technique of specialist contractors concerned Less