Basis for Cost Accounting of Prefabricated Houses

The basis for cost accounting of prefabricated houses mainly includes cost components, pricing methods, and other influencing factors, as detailed below:

Cost Components

1. Material Costs: These form the foundation of the cost of prefabricated houses, with significant variations depending on the structural type. For example, the material cost per square meter for brick-concrete structures is approximately 400-600 yuan, for frame structures it is about 600-800 yuan, and for steel structures, it reaches 800-1200 yuan. The quality of materials directly affects costs; for instance, ordinary exterior wall tiles cost about 20-30 yuan per square meter, while solid wood doors and windows can cost as much as 1000-3000 yuan per square meter.
2. Mold Costs: The production of prefabricated houses relies on molds, with prices determined by the material, craftsmanship, and degree of customization. Although molds are a one-time investment, their costs are amortized over each house produced, with higher proportions in projects with small batches or high customization demands.
3. Transportation Costs: Prefabricated houses are large and heavy, with transportation costs typically calculated based on distance, cargo volume, or weight, and are subject to restrictions such as road height and width limits. Cross-provincial transportation costs increase significantly with distance.
4. Installation Costs: These include fees for renting large equipment like cranes, labor costs, and expenses for on-site lifting, assembly, and securing processes.
5. Foundation Treatment Costs: Prefabricated houses require specific levels of foundation flatness and load-bearing capacity, necessitating foundation treatments based on geological conditions, such as pouring concrete pads or strip foundations, with costs varying greatly depending on regional geology.

Pricing Method
Prefabricated houses are usually priced based on area, with the formula: Total House Price = Building Area × Unit Area Cost. The unit area cost includes expenses for structural components, transportation, assembly, and foundation construction, reflecting the comprehensive cost from production to installation.

Other Influencing Factors

1. Design and Construction Costs: Hiring professional designers incurs design fees, while using ready-made drawings or self-design can save costs. The choice of construction team affects costs; professional construction companies charge higher fees (accounting for 30%-40% of the total cost), while local teams or individual craftsmen charge less but may compromise on quality and schedule. Labor costs are calculated daily, with ordinary workers earning about 150-200 yuan per day and skilled workers about 250-400 yuan.
2. Related Permit Fees: Costs for permits such as building permits and planning permits vary according to local policies.
3. Transportation and Accident Insurance Costs: Additional expenses for material transportation and construction safety insurance must be included in the cost.
4. Regional Differences: Variations in economic development levels, land costs, building material prices, and construction team fees lead to differences in prefabricated house prices across regions.