Deskbook for the Contractor and ManagerPrentice-Hall, 1986 - 264 pages |
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Page 115
... overhead costs . 4.4.2 Fixed and Variable Overhead Several subjects are discussed here to aid in understanding overhead expenses . First we shall define and list fixed and variable overhead costs . Then we shall discuss two techniques ...
... overhead costs . 4.4.2 Fixed and Variable Overhead Several subjects are discussed here to aid in understanding overhead expenses . First we shall define and list fixed and variable overhead costs . Then we shall discuss two techniques ...
Page 116
... Overhead Rates Predetermined Overhead Rate . The predetermined overhead rate is com- puted by using empirical data from the company's prior years of operation . These data , along with best judgments on such things as the inflation rate ...
... Overhead Rates Predetermined Overhead Rate . The predetermined overhead rate is com- puted by using empirical data from the company's prior years of operation . These data , along with best judgments on such things as the inflation rate ...
Page 117
... overhead costs with the rate used in contract estimates . Normalized Overhead Rates . As construction companies continue to oper- ate year after year , things fall into routines and become normalized . When this happens , normalized ...
... overhead costs with the rate used in contract estimates . Normalized Overhead Rates . As construction companies continue to oper- ate year after year , things fall into routines and become normalized . When this happens , normalized ...
Contents
MANAGEMENT OF THE COMPANY | 26 |
ACCOUNTING RECORD KEEPING AND FINANCIAL REPORTS | 60 |
PROFIT PLANNING CHECKING AND MANAGING | 104 |
Copyright | |
6 other sections not shown
Common terms and phrases
accounts Accounts Payable AIA DOCUMENT A201 AMERICAN INSTITUTE amount arbitration ARTICLE assets budget cash Certificate Change Order chapter company's Contract Documents contract price Contract Sum contractor contribution margin corporation cost-plus pricing crew damages depreciation direct labor EA EA earnings electrician employees equipment estimated example expenses Figure fixed costs goals income indirect INSTITUTE OF ARCHITECTS Instructions to Bidders ledger liability loss Management by objectives materials ment method net present value operation opportunity cost OSHA overhead costs Owner Owner-Contractor Agreement Paragraph parties payable percent performance Performance Bond period person Postal Service profit ratio received revenue safety schedule skills sole proprietorship specific standards Subcontractor Subparagraph Subpart Substantial Completion surety tion Total tractor U.S. POSTAL SERVICE variable workers XX XX XX YORK AVENUE