İnşaat İşletmelerinde Esnek İşletme Ve Fiyat Politikalarının Oluşturulmasına Yönelik Bir Kombine Tam Maliyet - Kısmi Maliyet Kalkülasyon Modeli

Abstract

İnşaat işletmelerinde iş temin etmek üzere hazırlanan tekliflerin fiyatlarının saptanmasında kullanılan ve doğrudan işletmenin başarısına veya başarısızlığına etki eden bir araç olarak nitelendirilebilen kalkülasyon modellerine yönelik olarak bu çalışmada, literatür araştırması vasıtası ile elde edilen bilgilerin işlenmesi ve değerlendirilmesi sonucunda, tüm inşaat işletmelerinde farklı piyasa koşullan ile uyumlu (esnek) işletme ve fiyat politikalarının oluşturulmasını olanaklı kılan ve işletme ekonomisini hedefleyen bir kalkülasyon modelinin biçimlendirilmesi amaçlanmaktadır. Bu amaca ulaşmada izlenmesi gereken yaklaşımın ortaya konulması, gerekli koşulların belirlenebilmesi için, çalışmanın 2. bölümünde inşaat işletmelerindeki kalkülasyon faaliyeti bütünsel bir çerçeve içersinde analiz edilmektedir. Bu bölümün ilk kısmında, kalkülasyonun inşaat işletmelerinin hesap sistemi içersindeki yeri ve sistemin diğer elemanlarıyla ilişkisi incelenmektedir. Söz konusu inceleme kalkülasyon ile diğer maliyet hesaplarının yapılabilmesi için gerekli kuralları, ilkeleri ve esasları maliyet hesabı modellerinin ortaya koyduğunu ve amaçlanan kalkülasyon modelinin belirli bir maliyet hesabı modeline dayandırılarak biçimlendirilebileceğini, başka bir anlatımla kalkülasyon modelinin biçimlendirilmesinin ön koşulunun literatürde mevcut maliyet hesabı modelleri arasından inşaat işletmeleri için uygun olanın seçilmesi olduğunu göstermektedir. Uygun bir maliyet hesabı modelinin seçimine yönelik ölçütler ortaya koyabilmek için, 2. bölümün ikinci kısmında inşaat işletmelerinin temel işlevleri ve işlevler kapsamındaki karar problemleri incelenmekte ve bu bilgilere bağlı olarak inşaat işletmeleri için uygun bir maliyet hesabı modelinin görevleri - amaçlan tanımlanmaktadır. Çalışmanın 3. bölümünde ise, literatürde mevcut, alternatif maliyet hesabı modelleri tespit edilmekte ve bir önceki bölümde tanımlanan ölçütler yardımıyla bunların inşaat işletmelerine yönelik uygunlukları değerlendirilmektedir. Söz konusu değerlendirme sonucunda inşaat işletmeleri için uygun olan ve amaçlanan kalkülasyon modelinin dayandırılabileceği modelin Munzel'in Düzeltilmiş Tam Maliyet Hesabı Modelinin olduğu anlaşılmaktadır. Düzeltilmiş Tam Maliyet Hesabı Modelinin temel esaslarının inşaat işletmelerinin özelliklerim yansıtacak biçimde düzeltilmesi (modüiye edilmesi) ve bu modele dayandırılarak amaçlanan kalkülasyon modelinin biçimlendirilmesi çalışmanın 4. bölümünde gerçekleşmektedir. "Kombine Tam Maliyet - Kısmi Maliyet Kalkülasyon Modeli" şeklinde adlandırılan bu modelin temel özellikleri şu şekilde özetlenebilmektedir 1.- Projelere tüm maliyetler (hem değişken, hem sabit) yüklenmektedir. 2.- Maliyetler sabit ve değişken maliyetler olarak ayrılmaktadır. 3.- Tüm maliyetler harcama gerektirme ölçütüne göre ayrılmaktadır. 4.- Sabit maliyetler sabit maliyet gruplarına ayrılmaktadır. 5.- Maliyetler oluştukları yerlere göre ayrılmakta ve gösterilmektedir. 6.- Maliyetler türlerine ilişkin ayrılmaktadır. 7.- Maliyetler maliyet taşıyıcıları dolaysız maliyetleri ve maliyet taşıyıcıları dolaylı maliyetleri olarak ayrılmaktadır. Bu özellikleriyle Kombine Tam Maliyet - Kısmi Maliyet Kalkülasyon Modeli esnek işletme ve fiyat politikalarının oluşturulmasına yönelik gerekli tüm maliyet bilgilerinin elde edilmesini sağlayan bir yapıya sahip olmaktadır.

Like in any other company, management in construction companies is fundamentally a decision process and success of management depends on the decisions which are taken. As construction companies get jobs by tendering for certain construction works and making contracts in case the tender is appropriate, in other words, as production in these companies is only possible when there is an order given by a client (a person or an institution), the most important decision problem, which directly influences the success or the failure of the company is the determination of tender prices. In construction companies the total cost of a production process consist of many different cost elements and every process and its costs are so unique, that they can't be compared with other production processes and their costs which occurred in the past and they are also so complex, that they don't allow a rough cost assessment Therefore it isn't possible to determine the tender price of a project aimless, unsystematically and at random without making use of a cost account The particularities of the production in construction companies require, that the tender prices are calculated with a special calculation method, a model which takes place in the cost accounting system of the company. These models are estimating models. Today, the expectancies towards estimating models in construction companies aren't limited with calculation of total costs and determination offender prices of projects in order getting jobs. The fact that the construction industry has been become one of the most dynamic industries, which is exposed to permanent fluctuations and which circumstances permanently change and the difficulties of construction companies in getting jobs as a result of growing competition require the use of an estimating model which allows to pursuit a flexible business policy, that adjusts to different and changing market conditions and short - term and long - term pricing policies, that enable the company to be competitive. As in the literature examined it doesn't exist an estimating model which satisfies all needs of construction companies, the principal aim of this study is to fill the blank in this field and after completion of working up and evaluating of information gained by literature exploration to form an estimating model possessing the mentioned features in order to be used as an important management tool in construction companies. -xu- In order to reach this aim, first of all it is necessary to examine the estimating activity in construction companies as a whole. Therefore in the first section of part 2 the place of estimating in the accounting system of construction companies and its relation to other elements in this system is analysed. The accounting system of construction companies can be divided into two general areas, these are financial accounting and cost accounting, which estimating is an element (sub - area) of. The analysis of the relationship between estimating and the other sub - areas of cost accounting shows, that all sub - areas exchange information from each other and that estimating isn't an independent account, which can produce cost information on its own, also that the inputs of estimating are produced by other sub - areas of cost accounting and at last that the necessary, common rules, principles and fundamentals for the implementation of all accounts are indicated by costing systems (models). Costing systems are the managing elements of cost accounting, which can be qualified as an information system and they determine the form of activity of the other elements belonging to this system. This makes clear, that estimating is implemented within the scope of a certain costing system and consequently the aimed estimating model must be formed by leaning upon a certain costing system. In other words, the analysis of the place of estimating in the accounting system of construction companies and its relation to other elements of this system exposes, that selecting a suitable costing system for construction companies among existing costing systems in literature is the prior condition of forming the aimed estimating model. The selection of the suitable costing system for construction companies requires the definition of the functions - objects of such a model. This means that necessary criteria for the selection must be laid out As the definition of the mentioned functions - objects make it a condition that decision problems in construction companies are exposed, in the second section of part 2 principal functions of construction companies and their decision problems referring to their functions are analysed. In construction companies, which distinguish themselves by carrying out job - order production (unique production, special production) the first and the most important function, in contrast to other companies in economy, is the marketing function, which should be understood as (job) order procurement This function is then followed up by the procurement and the production functions. After completion of the analysis of the decision problems referring to these three functions the functions - objects of a suitable costing system for construction companies are defined as follows: -xm- 1- security of ascertainment of project manufacturing costs and project full costs in order to a) determine and control tender prices b) determine under limits of tender prices c) determine project profits 2- security of ascertainment of costs in order to control company (company departments, units) economy (success) 3- security of ascertainment of costs in order to develop and control business plans and business policies like: a) (job) order procurement policy b) profit planning c) decisions referring to alternative production methods d) decisions referring to production within the company or production outside the company alternatives (= make or buy alternatives ) After exposing the functions - objects of a suitable costing system for construction companies, which can be qualified as criteria by the selection of this model, the next steps have to be taken with intent to form the estimating model are determination of alternative costing systems among existing ones in literature and then selection of the suitable costing system with the aid of the mentioned criteria. At the beginning of part 3 of this study it is stated, that costing systems are divided into two general groups named traditional costing systems and modem costing systems and among these groups the following costing systems are determined as alternative systems:. Traditional Full Costing Accounting. Direct Costing. (Simple or Single Graded) Direct Costing. Multiple Graded Direct Costing. RiebePs Direct Cost Accounting. Mellerowicz' Fix Cost Covering Accounting. MunzePs Modificated Full Cost Accounting modern costing systems In part 3 the costing systems shown above are laid open in turn their historical development After representation and a shortly critical appreciation of the full costing accounting system in the first section of this part, a detailed critical appreciation of this system together with an illustration concerning the theoretical basis of the modem systems takes place in the second section in order to ensure a better comprehension of the modem costing systems. Afterwards, in the last section of part 3 in turn as shown above (= historical development rank) the features and the structures of the determined alternative -XIV- modem costing systems and also the terms used in these are analysed and critical appreciations of the concerning systems are made. While these appreciations it is exposed with the aid of examples, that referring to the functions - objects of the suitable costing system for construction companies, especially the development of flexible business and pricing policies, both full cost (total cost of a project or an item of work) and partial cost (a certain part of total costs of a project or an item of work) information are required and that in this context cost classifications into fix (costs which remain constant at changes in the volume of production) and variable costs (costs which change as the volume of production varies) and costs involved with expenses and costs not involved with expenses are of great importance. After completion of these appreciations it is ascertained, that the costing system which is able to serve the mentioned functions - objects by meeting the cost information needs of construction companies and is able to gain the target cost information of the aimed estimating model in this study is Munzel's Modificated Full Cost Accounting. In other words, it is ascertained, that Munzel's Modificated Full Cost Accounting is able to produce both full cost and partial cost information and that this costing system is the suitable costing system for construction companies and consequently the system to be leaned upon in forming the aimed estimating model. But as the type of production is one of the principal detenninative factors of costing systems and the structure of Munzel's Modificated Cost Accounting reflects the structural features of industrial companies, which are characterised by serial production, direct application of Munzel's system in construction companies, which are distinguished by job - order production (unique, special production) is not possible. The principles of the estimating model, which is formed in this part and named "Combined Full Cost - Partial Cost Estimating Model" are as follows: 1- All costs (variable costs as well as fix costs) are allocated to projects. While direct costs of a project are allocated straight (directly), indirect costs of a project are distributed with the aid of certain keys (measures for proportioning indirect costs to certain direct costs or certain magnitudes; measures for computing rates), in other words, indirect project costs are allocated indirectly. 2- Costs are divided into fix costs and variable costs. 3- Referring to the criterion of expenses effectiveness all costs (variable costs as well as fix costs) are divided into costs involved with expenses and costs not involved with expenses..XV- 4- Referring to their attribution degree to items of work fix costs are divided into these fix cost groups: - fix costs of items of work - fix costs of a project - (common) fix costs of supply cost centres - (common) fix costs of the company 5- Referring to the areas they arise costs (direct costs as well as fix costs) are divided as follows: - direct costs of items of work - site overheads ~| direct project - direct project costs of supply cost centres costs - direct project costs of the company - - supply costs centres overheads "1 indirect project - company overheads J costs indirect costs of items of work 6- All costs coming into being in the construction company are classified into these five groups of cost elements (kind of costs): 1) cost of labour 2) cost of materials (construction and production materials, scaffold, formwork materials, supply materials and fuels) 3) cost of mechanical plant 4) cost of foreign labour and subcontractors 5) other cots (company, workshop and site equipment costs and overheads / common costs) 7- Costs are divided into direct costs of cost drivers (= items of work) and indirect costs of cost drivers. With these particularities The Combined Full Cost - Partial Cost Estimating Model obtains a structure capable of providing the needed cost information for pursuing flexible business and pricing policies. Like it gets obvious in Figure 1, the step - like addition of project cost elements in accordance to the principles above and the possibility of combination of these elements corresponding to current conditions characterise the structure of the Combined Full Cost - Partial Cost Estimating Model. According to the situation after variable manufacturing costs involved with expenses (= variable direct costs of items of work involved with expenses + variable direct costs of a project involved with expenses) or both variable manufacturing costs involved with expenses and not involved with expenses are allocated to a project and thus the under limit of the project tender price is determined, the other cost elements (= fix cost groups) are allocated step - like. This step - like allocation makes it possible to ascertain at least IS alternatives of project tender prices between the under limit and the upper limit (= project full costs + profit + risk) of the project tender price. xvi- DIRECT COSTS OF ITEMS OF WORK + DIRECT PROJECT COSTS - var.costs inv.with expenses - var.costs not inv.wim expenses - fix costs iov.with expenses ? fix costs not inv.with expenses = MANUFACTURING COSTS + SUPPLY COST CENTERS OVERHEADS > + COMPANY OVERHEADS = FULL COSTS + Profit and risk ia ib n m rv v vi vnvns m Xa xb xi xn i : = Upper limit of the proj.tender price "normal" under limit of the project tender price extraordinary under limit of the project tender price Alterna tives of project tender prices modified under limit of the project tender price X b protecting the company's liquidation modified under limit of the proj. tender price X a protecting the company's liquidation Figure 1 : The structure of the Combined Full Cost - Partial Cost Estimating model