Dokumentation og international benchmarking af bygge - Danmarks ...
Dokumentation og international benchmarking af bygge - Danmarks ...
Dokumentation og international benchmarking af bygge - Danmarks ...
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2 Definition and contentDefinitionIn the regulation proposed by Eurostat concerning an output price indexfor construction, an output price index shows the development of actualprices paid by the client to the contractor. The output price index showsthe developments of the main production factors of construction, includingchanges in productivity and in the contractor’s margins. Output priceindices generally include materials, labour, equipment hire, bathroom/kitchenfittings, overheads, profits and trade margins. On the otherhand, the price of land, architect’s and engineer’s fees, client’s margins aswell as VAT are not included. The output price index describes the developmentof actual realized prices in the construction industry and that alsoincludes the granting of discounts without including the VAT. VAT is notincluded because the construction companies have no impact on it andbecause it is not an economic indicator.The Austrian output price index for construction includes the costs ofmaterials (including transport to site), labour, equipment hire, the installationcosts of water, gas and electricity and internal fittings. The indextakes into account price changes of the production factors (capital, wages)as well as changes of productivity and profit margins. Excluded are landpurchase and preparations costs, telephone installation costs, externalfittings, professional fees. The prices are net of discounts, and do not includeVAT. It is thus fully in accordance with Eurostats definition of anoutput price index.In Germany actual prices paid by the client to the contractor excludingVAT are use for the compilation of output price indices.In Switzerland architects and engineers fees are included in the indexsince those fees have traditionally been included in the construction indexfor dwellings in the regional statistical offices across the country.Component cost methodThe component cost method is a prior breakdown method where the constructionoutput is broken down into standardised hom<strong>og</strong>eneous components.69