What is the difference between highway and municipal road project budgeting? Highway engineering and municipal road engineering are the main road construction systems in our country. Highway engineering is under the jurisdiction of the Ministry of Transportation, while municipal road engineering is in charge of the housing and urban-rural construction department. There are certain commonalities in the budgeting of highway engineering and municipal road engineering, but there are significant differences in many aspects. This requires engineering budget personnel to have a comprehensive understanding of the cost system of the two in the actual budgeting work, and fully recognize the difference between the two, to correctly prepare the project budget.
Differences between Budgeting for Highway and Municipal Road Projects
Whether it is highway projects or municipal road projects, their project budgets include material costs, machinery costs, labor costs, and other related costs. Compared with municipal road projects, the construction scale of highway projects is often relatively large and requires a longer investment time and construction period. Since highway engineering and municipal road engineering are under the jurisdiction of different departments, they have different budget standards, and the two have corresponding differences in calculation methods and name definitions. Therefore, engineering budget personnel can only ensure the accuracy of budget preparation if they have a full understanding of the difference between the two budgeting.
The difference between direct fees for highway projects and municipal road projects
(1) Comparison of direct project costs
The physical method is the calculation method of highway engineering project costs. The fixed consumption of the project adds to the total project volume, and the labor costs, material costs, and equipment costs of the construction site are direct use to calculate the project costs. There is no need to change the price. The budget unit price method is a calculation method of municipal road engineering project costs. It organically combines the fixed base price with the project quantity, analyzes the construction materials, and adjusts the labor costs, material costs, and equipment costs according to the price situation in the market and other regions.
(2) Comparison of other engineering costs
In the actual construction process of the project, a part of the cost will incur. But this part of the cost has not existed incurred in the physical project. In highway engineering, this part of the cost calls other engineering costs. There are nine main categories. In municipal road engineering, this part of the cost calls the measuring fee. Which divide into fourteen categories. The difference between the two main manifested in the following points:
The difference in the name of the fee.
In municipal road projects, the construction assistance fees for highway projects are called tool usage fees, site cleaning fees, etc.
The difference in the composition of expenses.
For highway projects, its cost composition mainly involves the additional costs of engineering construction in special areas. The additional costs of engineering caused by traffic interference, and the costs required for project transfer. These costs do not involve the construction of municipal road projects. For the costs incurred by the secondary handling of materials due to special circumstances. This aspect is already included in the fixed cost of highway projects. While in municipal road projects, this part of the cost needs to be calculated separately. The cost of using various types of scaffolding in the construction of the project. This part is also included in the quota of highway projects. But this part of the cost does not include in the quota of municipal road projects.
In addition, the fence fees, communication equipment fees, lighting fees, footbridge fees, precipitation and drainage fees, stone cleaning fees, and other expenses of the construction site are listed separately in the fixed cost of these two projects. However, the above expenses are presented in the form of temporary projects in highway projects and are not mentioned in other expenses.
The difference in calculation methods.
In highway engineering, the base of collection of other engineering fees mainly involves two aspects. On the one hand, it derives from the total amount of labor costs and machinery usage costs. Such as the increased costs caused by traffic interference. The increased engineering costs incurred by construction in special areas such as plateaus and wind sand; on the other hand. It derives from the sum of direct engineering costs such as labor, equipment, and materials. For municipal road projects, the costs incurred by general projects and professional projects are the most important measures.
The fee base of general projects mainly takes from labor costs, which involve additional costs incurred during the rainy season and winter construction, night construction, civilize construction and safe construction costs, precipitation and drainage, and environmental protection costs. Professional projects should bill according to the actual construction conditions, including ventilation fees, lighting fees, communication equipment fees, footbridge fees, precipitation and drainage fees, stone cleaning fees, fence fees, island-building cofferdam fees, etc. incur during the construction of the cave.
In addition, according to the actual situation, the charges include bracket fees, installation and demolition fees, cleaning fees, concrete formwork fees, secondary handling fees, and large-scale machinery entry and exit fees.
The difference between indirect costs of highway engineering and municipal road engineering
Regulatory fees and enterprise management fees are the main components of indirect fees. Sewage discharge fees will inevitably incur during the construction of the project. This part of the cost belongs to enterprise management fees in highway projects. While belongs to regulatory fees in municipal road projects. In addition, social security fees also belong to the category of regulatory fees in municipal road projects.
The difference between taxes for highway projects and municipal road projects
In terms of the calculation method of taxes. There is consistency between highway projects and municipal road projects, and the taxes of both are value-added tax sales taxes.
The difference in profit calculation between highway engineering and municipal road engineering
In terms of the calculation method of profit. The profit of highway engineering = fixed direct fee + measure fee + enterprise management fee, the rate is 7.42%. The profit of municipal road projects belongs to the content of the fixed base price.
The difference between other costs of highway engineering and municipal road engineering
Comparison of management fees and supervision fees of construction units
The construction unit calculates the base of the supervision fee based on the construction and security fee. In the budget preparation of highway projects, the base of the management fee is the sum of the construction and security fees, and the calculation of the management fee carry out progressively. In the budget preparation of municipal road projects, when calculating the supervision fee. It is necessary to take into account the relevant requirements of the National Development and Reform Commission and the Development and Reform Office of the Ministry of Construction, calculate the management fee by the specific requirements of the relevant departments, and calculate by gradual progress of the investment.
Comparison of survey fee and consultation fee
In highway projects, the work expenses incurred in the early construction operations are equivalent to the consulting fees and survey and design fees of municipal road projects. Refer to the “Engineering Survey and Design Fee Standard” to calculate the preliminary cost of highway projects. While for municipal road projects, the design rate must calculate according to the scale of the project, and the budget calculates according to the design fee. The completed drawing calculate according to the design fee, and the survey fee calculates according to the project fee.
The difference in the preparation fee
For highway projects, the preparatory rates include budgets, estimates, etc., and the preparatory rates for municipal road projects are. The preparatory fee for highway projects includes engineering insurance premiums, equipment orders, and changes in the supply of goods. This part of the cost does not include in the preparatory fee for municipal road projects.
Conclusion All in all
The smooth development of engineering projects is inseparable from scientific and reasonable budgeting. Which plays a key role in the effective control of engineering project costs. Through the analysis of the difference between the budgeting of highway projects and municipal road projects. It can find that there is fundamental consistency between the two. But there are still obvious differences in specific industry standards, calculation rules, and related regulations. Relevant personnel should carry out project budget preparation in a standardized manner. And continuously promote the healthy construction of highway projects and municipal road projects.