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建商直接聘用的。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、技术人员培训费用、宿舍费用和劳动管理费用等负担。然而，这种间接费用的负担规则在过去并没有被多层次的责任制度所检验。另一方面，在欧洲和美国，在估计中获得大约50-200%工资的间接费用通常是必须的。但是，由于各国的社会保险制度、税收制度等环境差异的影响，劳动者的劳动条件在成本的压缩和合理化下得到了统一。在日本，法律的调整是通过社会保险费用的一部分来进行的，但是，关于其他间接费用，其构成和计算规则并不明确。即使是社会保险公司， 关于我们 调查发现，企业主本应承担的成本，在现实中并未得到充分的体现，市场的竞争性反而得到了加强。本研究提供的具体结果如下。明确了目前国内专业承包商成本价格管理的技术结构和存在的问题。明确了内部专业承包单位劳务连接费的数量、内容及构成比例。从实际出发，建立了劳动力成本的成本模型，并与现有的乘数标准进行了比较。通过文献资料法、问卷调查法、现场听力理解法，明确了美国工会制度下劳动联系间接费用的计算规则。笔者通过文献资料和听力测试对法国的技能型人才培养体系进行了调查，明确了该费用的社会负担的现实。通过上述研究，我提出了作为专业承包商成本价格管理技术一部分的人工间接成本计算指南。

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