1、December 2008DEUTSCHE NORM Translation by DIN-Sprachendienst.English price group 13No part of this translation may be reproduced without prior permission ofDIN Deutsches Institut fr Normung e. V., Berlin. Beuth Verlag GmbH, 10772 Berlin, Germany,has the exclusive right of sale for German Standards (
2、DIN-Normen).ICS 91.010.20!$UiW“1507052www.din.deDDIN 276-1Building costs Part 1: Building constructionKosten im Bauwesen Teil 1: HochbauSupersedesDIN 276-1:2006-11 andDIN 276-1 Corrigendum1:2007-02www.beuth.deDocument comprises 25 pagesIn case of doubt, the German-language original should be consult
3、ed as the authoritative text.DIN 276-1:2008-12 2 Contents Page Foreword3 1 Scope 3 2 Terms and definitions .3 3 Principles of cost planning.5 3.1 General5 3.2 Cost objective 5 3.2.1 Aim and purpose5 3.2.2 Specification of the cost objective.5 3.3 Cost identification5 3.3.1 Purpose.5 3.3.2 Presentati
4、on and completeness.6 3.3.3 Basic data and supplementary information6 3.3.4 Cost identification according to project phases 6 3.3.5 Building projects relating to existing buildings .6 3.3.6 Existing building fabric and reusable components .6 3.3.7 Client work input6 3.3.8 Special costs6 3.3.9 Cost r
5、isks6 3.3.10 Base date costs and cost forecast.6 3.3.11 Value added tax7 3.4 Levels of cost identification .7 3.4.1 Budget.7 3.4.2 Preliminary estimate7 3.4.3 Approximate estimate .8 3.4.4 Final estimate.8 3.4.5 Statement of final costs 8 3.5 Cost control and cost management.9 3.5.1 Purpose.9 3.5.2
6、Principle9 3.5.3 Documentation.9 3.5.4 Cost control regarding contract awards and execution9 4 Cost classification .9 4.1 Structure of cost classification 9 4.2 Execution-orientated cost classification 10 4.3 Cost classification table. 10 Bibliography. 25 DIN 276-1:2008-12 3 Foreword This standard h
7、as been prepared by Technical Committee 005-01-05 AA Kosten im Hochbau of the Normenausschuss Bauwesen (Building and Civil Engineering Standards Committee). Part 1 applies to the construction of buildings; Part 2 dealing with other areas of construction is under preparation. Amendments This standard
8、 differs from DIN 276:2006-11 and DIN 276-1 Corrigendum 1:2007-02 as follows: a) Amendment A1 (draft 2008-02) has been incorporated. b) Corrigendum 1:2007-02 has been incorporated. Previous editions DIN 276: 1934-08, 1943-08, 1954x-03, 1993-06 DIN 276-1: 1971-09, 1981-04, 2006-11 DIN 276-1:Corrigend
9、um 1: 2007-02 DIN 276-2: 1971-09, 1981-04 DIN 276-3: 1971-09, 1981-04 DIN 276-3 Auswahl 1: 1981-04 1 Scope This part of the standard deals with cost planning in building construction, in particular with the identification and classification of costs. It covers the direct costs of work performed for
10、the new construction, conversion and modernization of buildings as well as the indirect costs involved; see DIN 18960 for specifications relating to the running costs of buildings. The standard defines terms to be used in cost planning; it specifies the distinctive features of costs, thus providing
11、a basis on which comparisons of the results of such cost planning may be undertaken. Cost data identified in accordance with this standard may, when used for other purposes (e.g. payment of contractors work, tax relief applications), be taken as input data for the necessary calculations. However, an
12、 evaluation of costs in terms of the relevant regulations lies outside the scope of this standard. 2 Terms and definitions For the purposes of this document, the following terms and definitions apply. 2.1 building costs all expenditure on goods, services, taxes and statutory charges as may be requir
13、ed in connection with the preparation, planning and execution of building projects NOTE Building costs are referred to in this document simply as “costs”. 2.2 cost planning the full range of activities involved in the identification, control and management of costs DIN 276-1:2008-12 4 2.3 cost objec
14、tive specification of the costs as the upper limit or target value for planning 2.4 cost identification forecast of costs that will be incurred or determination of costs actually incurred Depending on the level of detail of the plans to which they refer, a distinction is made between the following l
15、evels of cost identification: 2.4.1 budget identification of costs on the basis of demand planning 2.4.2 preliminary estimate identification of costs on the basis of preliminary planning 2.4.3 approximate estimate identification of costs on the basis of design planning 2.4.4 final estimate identific
16、ation of costs on the basis of preparation for execution 2.4.5 statement of final costs identification of the final costs 2.5 cost control comparison of current identified costs with cost objectives and earlier identified costs 2.6 cost management action to influence the planning in order to meet co
17、st objectives 2.7 cost parameter value which represents the ratio of costs to a reference unit 2.8 cost classification scheme on which the breakdown of the overall costs of a building project into cost groups is based 2.9 cost group compilation of separate cost items which are classed together in ac
18、cordance with planning criteria or with the progress of the work 2.10 overall costs costs obtained as the sum of all cost groups DIN 276-1:2008-12 5 2.11 costs of structure costs obtained as the sum of cost groups 300 and 400 2.12 cost forecast identification of costs anticipated at the time of comp
19、letion 2.13 cost risk imponderabilities and uncertainties for cost identification and cost prognoses 3 Principles of cost planning 3.1 General The aim of cost planning is to ensure a building project is realized economically and with cost transparency while keeping within target costs. Cost planning
20、 shall be carried out continuously and systematically on the basis of planning requirements (quantities and qualities) or cost objectives over all phases of a building project. Cost planning can be carried out in accordance with the following principles: costs must be adhered to by quality and quant
21、ity adjustments; costs must be minimized for defined qualities and quantities. 3.2 Cost objective 3.2.1 Aim and purpose The aim of the cost objective is to improve cost control, reduce investment risks and encourage early considerations in respect of planning alternatives. 3.2.2 Specification of the
22、 cost objective A cost objective can be specified on the basis of a budget or by identifying costs. Prior to specification of a cost objective it shall be checked that it can be realized in view of the other planning targets. When specifying a cost objective it shall be established whether this is t
23、he upper cost limit or the target value. This procedure shall also be used for updating the cost objective, in particular where modifications are made to the planning brief. 3.3 Cost identification 3.3.1 Purpose The identification of costs serves as the basis for financial considerations and cost ob
24、jectives, for cost control and cost management measures, for decisions relating to planning, contract awards and the execution of work, as well as being used to establish the actual costs incurred. DIN 276-1:2008-12 6 3.3.2 Presentation and completeness The identification of costs shall be set out f
25、ollowing the same scheme as the cost classification. All costs shall be set out and documented in full. 3.3.3 Basic data and supplementary information The nature of the data on which the identification of costs is based shall be indicated. Supplementary information on the building project shall be s
26、et out following the same scheme as the cost classification. 3.3.4 Cost identification according to project phases If a building project is divided into several phases (e.g. in terms of function, time, space or economics), then costs shall be identified separately for each phase. 3.3.5 Building proj
27、ects relating to existing buildings For building projects relating to existing buildings a distinction shall be made between the costs of demolition, repair and new construction. 3.3.6 Existing building fabric and reusable components The value of existing building fabric and reusable components shal
28、l be specified separately in the appropriate cost groups. 3.3.7 Client work input The value of client work input shall be specified separately in the appropriate cost groups. For client work input, the cost of material and labour shall be entered in the estimate that would be incurred if the same wo
29、rk were carried out by a contractor. 3.3.8 Special costs Where costs arise as a result of exceptional site conditions (e.g. terrain, subsoil, environment), of specific building project-related contingencies, or of requirements unrelated to the designated function of the building, such costs shall be
30、 specified separately in the appropriate cost groups. 3.3.9 Cost risks When identifying costs, predictable cost risks should be specified according to their nature, their volume and their probability of occurrence. Suitable measures should be presented in order to reduce, prevent, pass on and contro
31、l cost risks. 3.3.10 Base date costs and cost forecast Costs shall be identified based on the base date costs valid at that moment in time, and this moment in time shall be stated when these base date costs are documented. If the time of completion serves as the basis for the forecast of costs, thes
32、e costs shall be shown separately. DIN 276-1:2008-12 7 3.3.11 Value added tax Value added tax can be taken into account in one of the following ways, depending on the situation: it is included in the costs given (“gross costing”); it is not included in the costs given (“net costing”); it is only inc
33、luded for certain cost items (e.g. for first level cost groups). In each cost identification and when stating cost parameters, it shall always be specified in what manner allowance has been made for value added tax. 3.4 Levels of cost identification In subclauses 3.4.1 to 3.4.5, the levels of cost i
34、dentification are defined in terms of their purpose, the required basic data and the degree of detail. 3.4.1 Budget The budget serves as the basis for the decision on the demand planning as well as for general economic and financial considerations, and for the specification of the cost objective. Th
35、e budget is particularly based on the following information: information concerning the quantitative demand (e.g. space allocation plan with units, functional components and their areas); information concerning the qualitative demand (e.g. constructional requirements, functional requirements, qualit
36、y of standard items); if appropriate, site information. In the budget, at least the building construction costs shall be specified separately within the overall costs. 3.4.2 Preliminary estimate Preliminary estimates serve as a basis for the decisions to be taken at the preliminary design stage. Pre
37、liminary estimates are particularly based on the following information: the results of preliminary planning, in particular design documentation, drawings; calculated quantities of reference units of the cost groups, according to DIN 277; supplementary information on design-related parameters, proced
38、ures and conditions; information on the site and its development. In preliminary estimates, the overall costs shall be determined by cost groups at least to the first level of the cost classification. DIN 276-1:2008-12 8 3.4.3 Approximate estimate Approximate estimates serve as a basis for the decis
39、ions to be taken at the design development stage. Approximate estimates are particularly based on the following information: design documentation (e.g. finished design drawings (scaled according to type and size of building project), and also, where appropriate, detailed plans of repetitive elements
40、; calculated quantities of the reference units for the cost groups; supplementary information (e.g. description of individual items in the cost group scheme which are not evident from the drawings and analyses, but which are significant for the calculation and assessment of costs). In approximate es
41、timates, the overall costs shall be determined by cost groups at least to the second level of the cost classification. 3.4.4 Final estimate The final estimate serves as a basis for the decisions to be taken at the execution planning stage and for the preparation of contract awards. Final estimates a
42、re particularly based on the following information: design documentation (e.g. final, complete working drawings (design, details and construction); calculation (e.g. relating to structural stability, thermal insulation, services); calculated quantities of the reference units for the cost groups; sup
43、plementary information on the execution of the work (e.g. specifications of works); documentation of tenders, commissions and costs already incurred (e.g. for the site, incidental building costs etc.). In final estimates, the overall costs shall be determined by cost groups at least to the third lev
44、el of the cost classification and be classified according to the respective award categories. In accordance with the project schedule the final estimate can be made in one or more steps. 3.4.5 Statement of final costs The statement of final costs serves to establish the actual costs incurred which,
45、where relevant, can be used for purposes of comparison and documentation. Final costs are particularly established on the basis of the following information: audited account records (e.g. final accounts, proof of client work input); design documentation (e.g. measurement drawings); supplementary inf
46、ormation. In the statement of final costs, the overall costs shall be determined to at least the third level of the cost classification. DIN 276-1:2008-12 9 3.5 Cost control and cost management 3.5.1 Purpose The purpose of cost control and cost management is to monitor cost development and to meet t
47、he cost objectives. 3.5.2 Principle For cost control and cost management, the measures involved in the planning and execution of a building project shall be assessed continuously in view of their resulting costs. If discrepancies are detected during cost control, in particular if cost risks occur, t
48、hese shall be stated. It shall then be decided whether the planning is to be continued unchanged or if specific measures in respect of cost management are to be taken. 3.5.3 Documentation The results of cost control and the recommended and effected measures of cost control shall be documented. 3.5.4
49、 Cost control regarding contract awards and execution Updated tenders, commissions and invoices (including supplements) in respect of contract awards and execution, shall be compiled according to the breakdown specified for the building project and shall be checked by comparing with previous results. 4 Cost classification 4.1 Structure of cost classification The breakdown of costs as set out in 4.3 provides for three levels of classification; these are identified by three digit-numbers. In the first level of the cost classification, the ove
