Cost determination

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As part of a cost assessment , costs incurred are recorded, documented and, if necessary, prepared for comparisons. This can be associated with the determination of relative key figures .

In the building industry, the determination of costs is defined in DIN 276-1 : 2006-11 - Costs in the building industry . The basis is then final invoices and other cost receipts as well as, if necessary, evidence of personal contributions. In a first step, the costs are structured according to the companies involved in the construction. After that, however, according to DIN 276, the costs must be divided into cost groups up to the 3rd level (see DIN 276).

The cost determination is one of five stages in costing in construction.

The German HOAI assumes that it will be created in service phase 8 according to § 15 HOAI "Object surveillance".

Extract from ÖNORM B 1801-1 , which concerns the cost target cost determination:

  • Phase: commissioning phase
  • Objective: Determination of the costs actually incurred
  • Basics: As-built planning with information on types of use and rooms with information on quantities
  • Structure: planning-oriented - cost range up to element type and execution-oriented - cost range up to service item