資源描述：
《setting profit margins for bidding》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在工程資料-天天文庫(kù)。
1、CHAPTER10SettingProfitMarginsforBiddingInthischapteryouwilllearntosetprofitmarginsforuseinbiddingandhowtheprofitchangesasthevolumeofworkchanges.Youwillalsolearntodeterminethevolumeofconstructionworkandprofitandoverheadmarkupnecessarytocoverthecostsassociatedwiththege
2、neraloverhead.Profitsareusedtopayforgeneraloverheadcostsandprovidetheownerswithaprofit.Iftheprofitsareinsufficienttocoverthegeneraloverheadcoststhecompanywillconsumeitsavailablecashandfail.Iftheprofitsfailtoprovidetheownerswithareasonableprofit,theownersmaydecidether
3、earebetterplacesforthemtoinvesttheirmoneyandthecompanywilllosefinancing.Akeygoalforanyconstructioncompanyistomakemoneyorprofit.Thein-vestorsinaconstructioncompanyexpectthatthemoneytheyhaveinvestedinthecompanywillbeusedtosupplythecashneededtooperatetheconstructioncomp
4、anyandthatthecompanywillgenerateaprofit,thusincreasingthevalueoftheirinvestment.Tosuccessfullyoperateaconstructioncompany,thecom-pany’smanagersmustunderstandhowaconstructioncompanygeneratesprofit.Welimitourdiscussionofprofittoacompany’scorebusinessofbuildingcon-struc
5、tionprojects;inotherwords,theprofitfromconstructionoperations.Forthecompany’sincomestatementshowninFigure2-3,thisprofitisrecordedasnetprofitfromoperations.Assuch,weignoreotherincomesandexpensesandincometaxes.Additionally,wewillassumethatalloftheequipmentcostswillbeal
6、locatedtotheconstructioncostsduringthecourseoftheyear;therefore,thecompanyequipmentcostswillbezero.THEPROFITEQUATIONForaconstructioncompanytherevenuesareintheformofpaymentsfromtheprojectownersorfromthesaleofprojects.Theserevenuesarethenusedforthreekeyitems:topaytheco
7、nstructioncosts,topaythegeneraloverheadcosts,andto221222CHAPTER10FIGURE10-1UseofRevenuesprovidetheprofitfortheinvestorsintheconstructioncompany.TheuseoftherevenuesisshowninFigure10-1.Theconstructioncostsincludeboththedirectandindirect(projectover-head)costsfromalloft
8、heconstructionprojectswhenallequipmentcostshavebeenallocatedtotheconstructioncosts.Thegeneraloverheadcostsincludethosecostsdiscusse
