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

专业承包商间接人工成本计算方法研究

• 批准号: 12650625
• 负责人: ENDO Kazuyoshi
• 金额: $ 2.24万
• 依托单位: Kogakuin University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2000
• 资助国家: 日本
• 起止时间: 2000 至 2002
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-12650625/
• 关键词: Construction Cost; Construction Company; Indirect Cost; Construction Labor; Sub-contractor; Estimate; 間接費; 専門工事業; 建築コスト; 原価管理; 労務費; 賃金; 建築生産

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

在目前的条件下，建筑工人直接受雇于专门的承包商。因此，除了支付给工人的工资之外，还伴随着间接费用、社会保险费用、技能人才培训费用、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过去没有被多层分包制度审查过。另一方面，在欧洲和美国，在估计中获得大约工资的50%-200%的间接费用通常是被迫的。但每个国家的社会保险制度或税收制度等环境差异会影响这一点。该系统在对成本进行压缩和合理化的情况下，使工人的工作条件趋于一致。日本的法律规定是通过社会保险费用的一部分来进行的，但对于其他间接费用，宪法和计算规则都没有明确规定。现实情况是，即使是社会保险人…更多本应由劳动者承担的成本，更多地使市场的竞争性质在现实中被强化了，却没有被调查清楚。本研究提供的具体成果如下。明确了目前由专业承包商进行内部结构造价管理的技巧和存在的问题。明确了内部专业承包商人工连接间接费用的数量、内容和构成比例。从实际出发，建立了人工成本的成本模型，并与现有乘法标准进行了比较。通过文献资料和问卷调查，结合听力理解的实际情况，明确了美国所采用的人工连接间接费用的计算规则。我调查了法国使用的一种技能人才培训系统，通过文件和听力理解，明确了现实中存在的社会负担费用。通过上述审查，我提出了人工间接费用计算的指导原则，这是专业承包商成本价格管理技术的一部分，而关注较少的是

项目成果

Kazuyoshi,Endo: "Cost Management in Sub-Contractors"Building Cost Research. 40(2003.1 Winter)Research Institute on Building Cost. (2003)

Kazuyoshi，Endo：“分包商的成本管理”建筑成本研究。

Kazuyoshi,Endo: "Company Management in Sub-Contractors"Journal of Architecture and Building Science Architectural Institute of Japan. (2003)

远藤一义：《分包商中的公司管理》日本建筑学会建筑科学学报。

遠藤和義: "サブコンの原価管理の実態について"建築コスト研究. 40. 20-23 (2003)

远藤一义：“关于分包商成本管理的现状”《建筑成本研究》40。20-23（2003）。

遠藤和義: "サブコン経営の現状 建築雑誌 2003年4月号"日本建築学会. 2 (2003)

远藤一义：“分包商管理的现状《建筑杂志》2003年4月号”日本建筑学会第2期（2003年）。