完工百分比法运用若干问题探讨（Application of percentage method of completion）.docVIP

完工百分比法运用若干问题探讨（Application of percentage method of completion） Application of percentage method of completion First, problems encountered in practice. First, the EPC contracting enterprises adopt a single percentage of completion method is not reasonable. At present, EPC is always accepted in practice When choosing the percentage of completion, the package enterprises tend to choose the first one for the equipment sales oriented enterprises Law, called cost percentage method. As for the construction and installation based enterprises, generally choose second methods, known as workload Percentage method. When contracting enterprises undertake construction contracts, such as underwater projects, third methods should be chosen accordingly. But as a EPC general contractor, if the individual chooses a certain method, it may neglect the characteristics of the corresponding business and make a brief analysis As follows: as a EPC general contractor, the cost of design is generally low in design, equipment and building installation operations, Although the proportion of the total amount of the contract contract is lower than the contract amount, the absolute amount of the contract is not necessarily small Li is also relatively high. The equipment part usually accounts for the majority of the contract amount, and its gross profit margin is much lower than the design part Gross profit margin. For the building installation part, the gross profit margin is relatively limited. At the same time, at a certain point, due to the overall bearing The package enterprises and the owners often have some differences in the progress of the construction contract. In this context, if used only The cost percentage approach or the workload completion rule may artificially alter the actual schedule of completion, thus contributing to the overall contracting rate Industry revenue and expenses have some impact. Two is the influence of price change and technology development fee on percentage of co