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1、CHAPTER9ManagingGeneralOverheadCostsInthischapteryouwilllearnhowtoprepareageneraloverheadbudgetthatisusedtotrackoverheadcosts.Itiseasyforacompanytosquanderitsprofitsbyfailingtocon-trolgeneraloverheadcosts.Constructionmanagersoftenspendenormousamountsoftimeandef
2、fortbudgeting,tracking,andcontrollingconstructioncostswhileignoringgeneraloverheadcosts.Justasaprojectmanagerorsuperintendenttracksandman-agesconstructioncostsonaproject,thegeneralmanagerorownerneedstotrackandmanagethegeneraloverheadcosts.Thekeytodoingthisistos
3、etandfollowageneraloverheadbudget.Ageneraloverheadbudgetisalsoneededtopreparethecompany’sannualcashflowprojection,whichisdiscussedinChapter14.Itisnotuncommonforaconstructioncompanytospend10to25%ofitsrev-enuesongeneraloverheadwhileretaininglessthan5%ofitsrevenue
4、sasprofit.InChapter6wesawthattheaveragecommercialconstructioncompanyspent83%ofitsrevenuesondirectandindirectconstructioncosts,leaving17%tocoveroverhead,paytaxes,andprovideaprofitfortheowners.Withtheaveragecommercialconstructioncompanyearninglessthan5%profitbefo
5、retaxes,thedifferenceof12%isconsumedasgeneraloverhead;inotherwords,overtwo-thirdsofthegrossprofitfromthejobsisusedtopayforthegeneraloverhead.Be-causegeneraloverheadcostsareamajorexpensetoaconstructioncompany,constructionmanagersshouldmanagethegeneraloverheadcos
6、tsjustastheywoulddirectandindirectconstructioncosts.WHATISGENERALOVERHEAD?Generaloverheadconsistsofthosecoststhatcannotbespecificallyidentifiedtothecompletionofaconstructionproject.Generaloverheadmayalsobereferredtoasindirectcosts.Generaloverheadincludesallmain
7、officeandsupervisorycoststhatcannotbebilledtoaspecificconstructionproject.Generaloverheadcostsarecontrolledonacompanywidebasis.Theresponsibilityforcontrollingthesecostsfallsontheowneroftheconstructioncompanyorthecompany’sgeneralmanager.193194CHAPTER9Whenprepari
8、ngbidsforconstructionprojectsalldirectcostsandprojectoverheadshouldbeincludedaslineitemcostsinthebidorproject’sbudget.Thebudgetforthesecostscanthenbemonitoredandtrackeddurin
