Why is the direct cost of the partial items in the total budget table different from the total estimated value in the budget book?

This is a complicated problem. Simply put, if you don't understand, you may not fully understand. Take Shandong as an example (similar in other regions):

Split in two,

1. Fixed-price project: Taking civil engineering as an example, direct costs are divided into direct engineering costs and measures costs, that is, labor costs, machinery costs and materials costs, which add up to what you call partial direct costs;

Measures cost refers to the necessary measures to complete the physical project, such as scaffolding, templates, etc. (for the sake of distinction, direct engineering cost is actually a physical project, which occurs in engineering entities, such as bricklaying, plastering steel bars, etc., while measures cost refers to scaffolding, templates, etc.).

(In addition to the fixed rate measures, there are also measures calculated according to the rate. Shandong has eight measures. I don't know where you are, these measures are uniformly included in the direct fee as the base for calculating the indirect fee).

The sum of direct engineering cost and measure cost is equal to direct cost. On this basis, indirect costs, such as enterprise management fees and profits, are calculated according to direct costs, and then related costs, such as social security fees and safety construction fees, are calculated according to the values of direct costs+management fees+profits, and the above calculated values are added to calculate taxes. Then calculate the direct cost+enterprise management fee+price difference+handling fee+tax.

The calculation process of installation project is the same, except that the base of various expenses is not the direct cost, but the sum of labor costs.

Second, the list valuation items.

The principle of charging is the same, the name is different, and the reason is the same. It can be simply considered that the direct fee or charging basis of bill pricing integrates enterprise management fees, profits and so on. And there are temporary funds, taxes, etc. On the basis of the above.

To sum up your question, you said, "Why is the direct cost of partial items on the total budget table different from the total estimated value in the budget book?"? If you are not mistaken, then the partial breakdown table should not be a total value table, but a budget table at best, and its total value should be one of the calculation bases in the expense table.

There is another situation that needs to remind you:

Engineering is divided into many specialties, such as architecture, decoration and installation.

Maybe the total budget table you see is architectural, while the budget book is the total amount of multiple majors. Watch it again. Don't miss it.