How to Calculate the Output Value of Prefabricated Houses
The calculation of the output value of prefabricated houses depends on whether the prefabricated components are installed into construction engineering products. If not installed, they are generally not included in the installation engineering output value of the construction industry; if installed, they are calculated in different ways.
Situation Where Not Installed into Construction Engineering Products
If the prefabricated components are not installed into construction engineering products, the mere production of prefabricated components is generally not included in the installation engineering output value of the total output value of the construction industry and may be regarded as part of the manufacturing industry. In this case, the calculation of output value follows the relevant rules of the manufacturing industry, mainly determined by factors such as the quantity of prefabricated components produced, costs, and market prices, showing significant differences from the calculation method of output value in the construction industry.
Situation Where Installed into Construction Engineering Products
- Composition of Total Output Value of the Construction Industry: The total output value of the construction industry covers construction engineering output value, installation engineering output value, etc. For house construction, the total output value is generally calculated by multiplying the actual completed work volume by the corresponding unit price or determined based on actual consumption and investment plus reasonable profits and taxes. Among them, the installation engineering output value includes not only the value of equipment installation engineering but also the value of installing prefabricated components into construction engineering products.
- Specific Calculation Methods
- Calculation of Completion Output Value: The value reflecting the final results of construction industry production in monetary terms is usually calculated based on the budgeted cost of completed projects. For example, if a prefabricated house is completed and passes acceptance, and its total budgeted cost is a certain amount, then the completion output value of this prefabricated house is this budgeted cost amount. This method can intuitively reflect the economic value of the prefabricated house upon completion.
- Calculation of Output Value of Self-completed Construction: The value of prefabricated house construction products completed by construction and installation enterprises during the reporting period is calculated by multiplying the physical volume of construction and installation engineering completed during the reporting period by the corresponding unit price, and then adding indirect expenses, planned profits, and taxes. This takes into account the actual investment and expected returns of the enterprise during the construction process and can comprehensively reflect the operating results of the enterprise in this prefabricated house project.
- Calculation of Total Output Value: The sum of prefabricated house construction products and services produced by construction enterprises within a certain period, including construction engineering output value, installation engineering output value, etc. There are two calculation methods: one is to multiply the actual completed work volume by the corresponding unit price, and the other is to determine it based on actual consumption and investment plus reasonable profits and taxes. Enterprises can choose the appropriate calculation method according to their own situations and project characteristics.
