捷克共和国某建筑公司的劳动力成本—个案研究

Q3 Earth and Planetary Sciences

Scientific Review Engineering and Environmental Sciences Pub Date : 2023-10-30 DOI:10.22630/srees.5252

Gabriela Kocourkova, Eva Vitkova, Svatopluk Pelcak

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引用次数: 0

摘要

本文的重点是量化公司的总劳动力成本的百分比。此外，它旨在从公司自身员工的人工成本和分包商的人工成本两方面来显示建筑合同上的人工成本。从案例研究所依据的选定建筑公司的损益表中准确量化了公司的总人工成本，表明人工成本的平均百分比代表，包括工资成本和社会和健康保险成本，为15.30%。然而，当所有与员工作为劳动力相关的成本被详细确定时，很明显，总人工成本占销售报酬的31.82%。它的结果是加倍的值。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Labor costs in a construction company in the Czech Republic – a case study

This article focused on quantifying the company’s total labor costs in percent. Moreover, it aimed to show the labor costs on a construction contract both from the terms of the company’s labor costs of its own employees and the subcontractors’ labor costs. Have been accurately quantified the total labor costs in the company from the profit and loss statement of the selected construction company, on which the case study was based, shows that the average percentage representation of labor costs, which include wage costs and social and health insurance costs, is 15.30%. However, when all the costs associated with employees as a labor force are identified in detail, it is evident that the total labor costs represent 31.82% of the sales remuneration. It results in the doubled value.

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来源期刊

Scientific Review Engineering and Environmental Sciences Earth and Planetary Sciences-Earth-Surface Processes

CiteScore

1.50

自引率

0.00%

发文量

审稿时长

26 weeks

期刊介绍： Scientific Review Engineering and Environmental Sciences [Przegląd Naukowy Inżynieria i Kształtowanie Środowiska] covers broad area of knowledge and practice on fields such as: sustainable development, landscaping of non-urbanized lands, environmental engineering, construction projects engineering land management, protection and land reclamation, environmental impact of investments, ecology, hydrology and water management, ground-water monitoring and restoration, geotechnical engineering, meteorology and connecting subjects. Authors are welcome to submit theoretical and practice-oriented papers containing detailed case studies within above mentioned disciplines. However, theoretical papers should contain part with practical application of the theory presented. Papers (in Polish or English languages) are accepted for publication after obtaining positive opinions of two reviewers. Papers published elsewhere are not accepted.