通过对现行工程间接费取费中存在的几个具体问题的讨论,指出了现行间接费分类的不合理性,提出应将间接费划分为现场管理费和经营管理费两大类。指出间接费的取费基础为预算人工费和机械使用费之和较为合理。还提出应按工程等级和行业社会平均水平来确定现场管理费费率,而将企业经营管理费作为可浮动的费率。 Through the discussion of several specific problems in the current project overhead charging, the irrationality of the current indirect cost classification is pointed out. It is proposed that the indirect cost should be divided into two categories: on-site management fee and management fee. It is pointed out that the basis for taking overheads for overheads is the more reasonable sum of the budget labor costs and machine use fees. Also proposed by the project level and the industry average social level to determine the site management fee rates, and business management fees as a floating rate.