Neue Verfahren zur Ermittlung der Höhe der Allgemeinen Geschäftskosten in der Angebotskalkulation

New calculation methods for the determination of appropriate general costs in bid estimates

From the construction business management and cost theory point of view the allocation of general costs in the bid estimate to construction projects based on the bid price as distribution factor is not appropriate.
Main reasons for this statement are that it is e. g. unpredictable which construction projects will be acquired and that a shortage or excess of general costs on the company level is probable. In addition, unexpected oscillations of operating results may occur and operating results on project and company level may differ significantly. Furthermore, the actual allocation of general costs leads to the fact that large construction projects contain relatively too high amounts of general costs and small construction projects contain relatively too low amounts of general costs in the bid estimate.
The goal of this paper is to discuss the actual assumption concerning the calculation of general costs in the bid estimate and to provide alternative methods of calculating general costs. There are two new methods presented. The first method is based on relation between the manufacturing costs and the construction time of the calculated construction project versus the calculated average from the corporate planning. In the second method general costs will be allocated to a construction project in relation of the construction time of the project to the total amount of the productivity time for all construction projects of the company in the respective business year.