Normal manufacturing costs

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Normal production costs (NHK) or normal production costs are required to determine the real value of a building .

The usual production costs can usually be found in the project documents. If these production costs are no longer known, the historical normal production costs must be determined. There are construction cost tables to determine these historically incurred production costs (Section 21 (4 ) WertV ). These indicate the average construction costs (normal production costs) that are to be applied for a certain type of building per m² of area .

The normal production costs 1995 (NHK 95) have meanwhile prevailed, which have meanwhile been replaced by the normal production costs 2010 (NHK 2010). Compared to the NHK 95, some building types have been added, the DM values ​​have been replaced by € values, and the sales tax rate has been adjusted from 15% to 16%. The current VAT rate of 19% is taken into account in the further procedure by the construction price index . In addition, the reference base was largely changed to the gross floor area according to DIN 277 (1987).

Historical normal production costs can also be taken from the following tables:

  • Guidelines for the valuation of real estate (BewRGr), published by the Federal Ministry of Finance
  • Tables for determining the value of new buildings (Ross / Brachmann / Holzner)
  • Tables from Rößler / Langner / Simon / Kleiber (estimation and determination of property values)
  • Vogel's tables (property and building valuation in line with market conditions)
  • Tables from Thormählen (building reference values ​​for deriving the manufacturing value of buildings)
  • BKI - Construction Costs 2007 (Construction Cost Information Center of German Chambers of Architects)

The term is only used with this meaning in construction. It is not used in cost accounting .

See also

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