工程量清单计价与定额计价的区别

一、概念的不同

预算定额的概念:是计算工程造价的文件。通常在工程招投标阶段由投标单位和招标单位各自独立编制完成。其中招标单位编制的施工图预算价称为标底。投标单位如采用定额计价方法编制施工图预算,可根据其施工图预算价作适当调整给出投标报价,一旦中标,其投标报价即为工程中标价作为该工程签订合同和工程结算的依据。


工程量清单计(报)价表基本概念:是计算工程造价的文件。通常在工程招投标阶段由投标单位和招标单位各自独立编制完成。其中招标单位编制的清单报价表称为标底。投标单位编制的工程量清单报价表则称为投标报价,一旦中标,其投标报价即为工程中标价作为该工程签订合同和工程结算的依据。

 二、工程结算方式不同

定额计价方式在结算时既要核算工程量,还可能依据政策文件要调整换算定额或取费费率等;

工程量清单计价方式在结算时仅核算工程量,中标时约定的综合单价不变。

 三、单位工程造价的费用构成形式不同

定额计价方式下工程造价的费用由直接费、间接费、利润、税金四部分组成;

工程量清单计价方式下工程造价的费用由分部分项工程费、措施项目费、其它项目费、规费、税金五部分组成。

 四、分项工程单价构成不同

定额计价方式下分项工程单价由人工费、材料费、机械费三部分构成(又称工料机费);

工程量清单计价方式下分部分项工程的综合单价由人工费、材料费、机械费、管理费、利润五部分构成。

 五、分部分项工程内容的含义不同

定额计价方式下分项工程的施工内容通常是单一工序内容(有时也适当组合);

工程量清单计价方式下分部分项工程的施工内容通常是对完成工程实体各道工序内容的组合。例如离心水泵安装,在工程量清单计价方式下的工程内容包括:本体安装、泵拆装检查、电机接线检查、基础二次灌浆等四个工序内容。因此,在采用工程量清单计价方式时,一定要认真查阅《江西省安装工程工程量清单计价指引》,做到心中有数,避免缺项计价。

 六、分项工程计量单位不同

定额计价方式下分项工程的计量单位有时采用不够规范的复合单位,如10m、10㎡、100㎏等;

工程量清单计价方式下分部分项工程的计量单位均采用规范的基本计量单位,如m、㎡、㎏等等。

 七、工程量确定方法不同

定额计价方式下工程量的计算由招、投标单位在编制施工图预算时分别查阅图纸确定,一旦明确中标价后,通常不按实际发生工程量调整(如发生修改设计则另行调整计算)结算造价;

工程量清单计价方式下,工程量是在招标之前就由业主委托具有相应资格的咨询机构计算明确,发给投标单位详细的工程量清单进行投标报价,一旦中标,还要按实际发生的工程量调整结算造价,如实际发生工程量与清单提供的工程量出入太大,中标单位有权提出索赔。

来源:工程造价

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