Kosteneinfluss- und Kostenzuordnungsfaktoren von AGK bei Mehrvergütungsansprüchen

Cost impact and cost assignment factors of general costs at claim requests

Particularly in claim disputes concerning delay in construction time caused by the client and construction contracts based on the VOB/B there is no consistent opinion concerning the consideration of the appropriate amount of general costs; the Federal Court of Justice (BGH) has not made a final statement on this issue.
This is mainly because this issue is quite complex with legal, cost theoretical and construction business management characteristics to be considered. Legal characteristics are e. g. the principle of balance between work performance and compensation, the requirements of the VOB concerning the term "additional cost" and the consideration of the principles of the pricing methods. From cost theoretical and construction business management point of view, cost assignment and cost impact factors concerning general costs have to be taken into account. On the one hand, cost assignment factors are determined by the contractor in the bid estimate and lead to a defined amount of general costs dedicated to the construction works. On the other hand, cost impact factors, which are used in the calculation of general costs for claim requests, have to follow objective aspects considering construction business management aspects and may differ from cost assignment factors.
The main goal of this paper is, under consideration of the new methods of the allocation of general costs in the bid estimate, to enumerate and explain further relevant aspects from the construction business management point of view for a holistic solution of the indirect cost issue of general costs in the context of claims.