Since its inception, the Quanshui Scenic Project has been divided into three stages. Before the last century, in China, the first stage was mainly focused on creating natural flowing water. From the beginning of the last century to the 1970s, it was the second stage, and from the 1980s to the present, it is the third stage of great development. So in terms of production cost and price, the first stage is the natural flowing stage of a very small number of upper class private gardens and public parks. In the second stage, during China's planned economy, there were very few artificial fountains, and the quotation was generally based on the natural water supply and drainage of civil engineering. The third stage in China is the introduction of foreign landscape ideas after the reform and opening up, the transition from a planned economy to a market economy, and finally a completely market economy stage. This period is the golden age of the development of fountain water features in China. In the vast majority of cities and counties in China, central squares are vigorously developed, and the scale of fountain water features in squares is becoming larger and larger. As an image project of the city and leaders, fountain water features have been welcomed by leaders and the public. However, due to the lack of relevant standards and charging quota standards, there are significant differences in the cost accounting of fountain production enterprises and the quotations of various provinces. At the same time, there are significant differences in the production standards and methods of local governments in engineering bidding, such as the construction of administrative supervisors in some provinces. The department does not recognize the qualifications of the association, Some provinces recognize it, so in the bidding quotation, some use green quotas (using green qualifications), some use municipal installation quotas (using municipal qualifications), some use mechanical and electrical installation quotas (using mechanical and electrical installation qualifications), and some use list quotations, etc. And the same fixed fee standards vary in each province, so in the entire fountain and water scenery industry, construction in each place must be quoted according to local methods, and in some places, even the bidding unit does not know how to make the base price. So, currently, the pricing of fountain water feature projects in China is still in a state of confusion without regulations.
So, as a company in the fountain and water scenery industry, how do you quote in a bidding project? I would like to talk about the pricing issue of fountain water feature engineering projects, mainly considering three aspects:
1、 Direct cost accounting of project engineering
The direct cost accounting of project engineering refers to the various expenses related to materials, processing, installation, commissioning, acceptance, and documentation of the project.
1. Materials: The material cost should include: ① direct material costs; ② Material procurement: labor costs, transportation costs, loading and unloading costs, warehouse storage costs; ③ The cost of material loss during processing; ④ The cost of anti-corrosion materials for the product, as well as the cost of other ancillary materials.
2. Processing costs: Processing costs should include: ① Labor costs for processing; ② The cost of processing machinery; ③ The power cost of processing (such as water, electricity, etc.); ④ The cost of auxiliary materials for processing (such as welding rods, welding wires, etc.)
3. Installation cost: Installation is generally carried out on site, and its cost should include: ① Labor cost for on-site installation; ② The transportation cost of finished products at the installation site; ③ Finished product security and protection costs at the installation site; ④ On site installation of water and electricity costs; ⑤ The cost of temporary facilities at the installation site.
4. Debugging costs: Debugging costs should include: ① Debugging costs (including subsidies for cold weather drainage, etc.); ② The cost of water and electricity for debugging (partially borne by the owner);
5. Acceptance fee: The acceptance fee depends on the owner of the project and the scale of the project. There are significant differences in different situations, such as large projects or individual owners. In project acceptance, some owners invite many leaders and department personnel to participate, and the cost is completely different. The main expenses include: ① hospitality expenses for participants; ② Gifts for participants (commonly known as red envelopes); ③ The cost of rectifying issues raised during the acceptance process.
6. Data cost: Data cost includes: ① labor cost of data personnel; ② Data and material costs (completion drawings, completion materials, packaging, etc.); ③ Audit fee for materials.
2、 Indirect cost expenses of project engineering
The indirect cost expenses of engineering projects include the pre project cost expenses; Operating costs during project construction; Post project operating expenses:
1. The operating expenses in the early stage of the project include: ① salaries of business personnel in the early stage; ② Travel expenses; ③ Hospitality expenses; ④ Design fee (generally not paid by the owner for construction companies); ⑤ The registration fee for bidding and the cost of purchasing materials (including drawings); ⑥ The production cost of bidding documents, etc.
2. Operating expenses during project construction: ① Hospitality expenses; ② Interest on performance bond; ③ Travel expenses for enterprise leaders and technical personnel from the company to the site during construction; ④ The transportation and handling fees for semi-finished products from the processing area to the construction site.
3. Post project operating expenses:
The cost of the later stage of the project depends on the nature of the owner. Currently, there is a common problem in China: government engineering payments are generally not fully executed according to the contract, and individual project payments can be delayed for many years. There are several leadership changes, and communication is required for each change, which greatly increases the cost of hospitality. Some have exceeded expectations, including: ① funds and overdue interest; ② Entertainment costs for fund recovery; ③ Personnel travel expenses for fund recovery; ④ Individual project payments are dead; ⑤ Business expenses, etc.
3、 Enterprise cost of project engineering:
The enterprise cost of project engineering includes:
1. The non engineering period and non direct engineering personnel salaries, social security, transportation, communication, insurance, bonuses and other expenses of enterprise administration, technology, and employees.
2. The office, finance, water and electricity expenses of the enterprise.
3. Amortization of office and factory rent (some enterprises pay for self purchased or self built land and property taxes), decoration, production equipment, transportation equipment, and office equipment investments.
4. Training for enterprise technical personnel and employees; Examination and acquisition of various personnel qualification certificates; advertising; Enterprise qualification; Amortization of industrial and commercial annual inspection expenses.
5. Daily entertainment expenses of the enterprise.
6. Corporate taxation: Corporate taxation should normally include business tax on income, education expenses, local education surcharges, and so on. However, it should be noted that in 2009, a new income tax policy was implemented, which stipulated that corporate income tax was originally paid based on 20% of the company's book profits (not actual profits). But since the new policy of the 2009 exam, regardless of the profit or loss of the enterprise, 8% -20% of the engineering revenue must be regarded as the enterprise profit, and then 20% of the enterprise profit must be paid as the enterprise income tax. This part of the tax is ignored in many enterprises and should be included in the cost.
4、 Comprehensive cost and quotation of project engineering
As can be seen from the above, as an enterprise, in the cost accounting of project execution, it cannot simply use the project cost of the project as the project cost accounting. It should be based on the comprehensive cost of a project, that is, the comprehensive cost of the project: the direct cost of the project engineering+the indirect cost of the project engineering+the enterprise cost of the project engineering=the actual cost of the project engineering.
So the pricing method for the project: Based on the current situation in the national fountain water landscape industry and the geographical location of fountain owners, the pricing methods are quite chaotic, and some owners do not know how to calculate. There is currently no unified regulation in the country, and the situation varies in each region of China, from material unit prices to labor costs. In this situation, as a fountain water feature enterprise, in the normal quotation method, it should conduct a comprehensive analysis based on the market situation in the region where the project is located, that is, according to the owner's requirements for the quotation method of the project. For example, if the owner does not require a quotation, as a fountain water feature enterprise, the quotation should be composed of the following items according to the local market situation:
1. Material quotation
① Basic materials: nozzles, valves, pipes, water pumps, brackets, lighting, cables, control equipment, and other materials.
2. Software quotation: Software quotation includes: development of control software, programming, application, etc;
3. The processing cost of the equipment;
4. The installation cost of the equipment;
5. The cost of equipment procurement, transportation, and management;
6. Operating costs and profits of the project
7. Taxation of the project.
The comprehensive cost price of the project+the profit of the project=the comprehensive quotation of the project. The profit of a project should be considered based on the situation of its competitors.
The cost accounting and quotation of the above-mentioned fountain water feature project, as a fountain enterprise, are issues that need to be comprehensively considered in the bidding and operation process of the project. Among the numerous fountain enterprises in our country, a considerable number of them are mainly engaged in engineering design and construction, and their sales projects are relatively few, especially in other project operations. Therefore, for enterprises whose main business is fountain, from the operation of the project to the completion of payment collection, the project quotation is directly related to the success of the project operation and the enterprise profit. It is an important component of the project and the key to its operation. It should be given sufficient attention by the enterprise's management and leadership, and is an essential part of the smooth and successful operation of the project.