determining labor burden

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1、CHAPTER8DeterminingLaborBurdenInthischapteryouwilllearntodeterminethelaborburdenmarkup,whichwillhelpyoubetterunderstandhowtoprojectthesecosts,whethertheyaretobeusedtobidanewjob,priceachangeorder,orprojectthecosttocompletetheproject.Inturn,thishelpsthegen

2、eralmanagerandownerdeterminethelaborcostsneededtopre-pareageneraloverheadbudget.Toprojectcostsorprepareageneraloverheadbudgetwemustestimatethelaborwagesandburdenfortheemployees.Theestimatedlaborwagesshouldincludethewagespaidtotheemployees,includingallbon

3、uses,andshouldin-cludeanyanticipatedraisesthatmayoccurduringthebudgetaryperiod.Em-ployeesmaybeseparatedintotwogroupsbasedonhowtheirwagesarecalculated.Thefirstgroupincludesallemployeeswhoarepaidanhourlywagebasedonthenumberofhourstheyworkduringthepayperiod

4、.Theseemploy-eesareoftenreferredtoashourlyemployees.Toestimatethewagesforhourlyemployeesonemustfirstestimatethenumberofhourseachemployeewillworkduringanaveragepayperiod.Rememberthatpayratesforhourlyemploy-eesmaybedifferentforovertime,holidays,andweekends

5、.Thewageratesforhourlyemployeesandtherulesgoverningovertimemaybesetforthbyunioncontractsorgovernmentregulatoryagencies.FederalDavis-Baconwages—wageratesthatmustbeusedoncontractswithfederalfunding—varybystate,county,andtypeofworkbeingperformed(forexample,

6、roadworkwillhavedifferentwagesthanresidentialconstruction).TheseratesarepublishedasGeneralDe-cisionbytheU.S.DepartmentofLabor.AsampleGeneralDecisionisfoundinFigure8-1.ToensurethatyouareusingthecorrectGeneralDecisionforaspe-cificprojectyoushouldobtainthed

7、ecisionsfromthecontractingofficerfortheproject.Thetotalwagesforanemployeeorgroupofemployeesiscalculatedbymultiplyingthenumberofhoursbythewagerateforthesehoursandaddinganyanticipatedbonuses.177178CHAPTER8FIGURE8-1General*GENERALDECISION:UT2008000704/11/20

8、08UT7DecisionDate:April11,2008GeneralDecisionNumber:UT2008000704/11/2008SupersededGeneralDecisionNumber:UT20070007State:UtahConstructionType:BuildingCounty:SaltLakeCountyinUtahBUILDINGCONSTRUCTIONPROJECTS(doesnotincluderes