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Building Order Costs Management

Building Order Costs Management. Information for Building Order Costs Management. Plan of building order Documentation of building order realization Identification of differences between plan and realty in in advance defined indexes (costs, outputs, returns, profit)

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Building Order Costs Management

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  1. Building Order Costs Management

  2. Information for Building Order Costs Management • Plan of building order • Documentation of building order realization • Identification of differences between plan and realty in in advance defined indexes (costs, outputs, returns, profit) Note: For possibility of management it is necessary to have the same structure of planed and real information Building Order Costs Management

  3. Phases of Building Order Management • Trading phase • Searching for orders on building market, creation of offers, attendance in selection procedures, obtaining of orders • Preparative phase • Preparation of order for realization, assurance of productive sources, harmonogram of works (horizontal bar chart) • Realization phase • Realization of building order • Guarantee phase • Handover of finishes building objects to investor, guarantee based on legislation Building Order Costs Management

  4. Building Order Costs • Overhead costs Phase: trading, preparative, realization, guarantee • Production costs Phase: realization Building Order Costs Management

  5. Realization Phase – Production Costs Costs on order arise for works realized by: • Own employees Indicator of costs is in the form of amount of consumption of planed productive sources: • Direct material for production (m.u.) • Outputs of employees in the production • Outputs of working machines and machinery • Sub-suppliers indicator are total costs for sub-supply (delivery) Building Order Costs Management

  6. Realization Phase – Production Costs (realized by own employees) Indicators of costs for production material • Amount of material consumption in m.u.: • Planed consumptions of particular materials defined according to the norms of consumption • Consumptions of particular materials according to the operative evidence of inventory (trade invoice) • Unit prices of materials in CZK/m.u.: • Purchase prices: purchase prices from price catalogues or order from suppliers + unit purchase costs • Price invoiced in trade invoices by suppliers to investor Building Order Costs Management

  7. Realization Phase – Production Costs (realized by own employees) Indicators of costs for production wages • Amount of outputs in productive hours • Planed for realization, defined according to the normative base in productive hours per m.u. of output (building work) • Real amount of outputs in productive • Wage tariff in CZK/h • Planed according to the firm's tariffs • Paid to particular productive workers Building Order Costs Management

  8. Realization Phase – Production Costs (realized by own employees) Indicators of costs for production machines and machinery • Amount of machines outputs in productive hours • Planed for realization of outputs (from normative base) • Real outputs in productive hours • Hour tariffs of machines run in CZK/m.u. • Hour tariffs of costs planed • Hour tariffs of costs real Building Order Costs Management

  9. Realization Phase – Production Costs (realized by sub-suppliers) Indicators of costs for sub-supplies • Planed costs for sub-supplies including costs for their assurance defined according to the contractual settlements with sub-suppliers • Real costs from invoices from sub-suppliers and costs connected with department ensuring sub-supplies Building Order Costs Management

  10. Realization Phase – Overhead Costs Overhead costs in CZK • Planed • Real according to the evidence Building Order Costs Management

  11. Outputs on Building Order Indicators of outputs on building order: • Kinds of building works • Amount of outputs (amount of building works, vice works) • Delivery times (fulfillment of time harmonograms) • Fulfillment of quality (technical standards, technological standards) Building Order Costs Management

  12. Outputs on Building Order Indicators of amount of output realized on building order: Physical amount of realized works in m.u. • Found out from documentation of building order that will be realized • Found out by direct measuring of realized constructions Unit prices of building works in CZK/m.u. • Planed on order • Invoiced to investor Building Order Costs Management

  13. Result of Costs Management Result of management is achievement of planed profit on order Plan: price – planed costs = profit Reality: returns from sale – real costs = profit Building Order Costs Management

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