Calcul de prix 1 - Revision Exercises

This flashcard set covers the vocabulary and fundamental financial concepts for Swiss construction price calculation, including accounting codes, overheads, salary formulas, and pricing methodologies based on the March 2024 lecture notes.

CRB

The institution known as the Centre suisse d’ tudes pour la rationalisation de la construction, which establishes the CFC and CAN standards.

Catalogue des articles normalis s (CAN)

A standardized collection of texts, terms, and numbers always expressed in the same way for the submission of common construction work.

Code de frais de construction (CFC)

An accounting plan for all expenses arising during the realization of a construction project, such as 23 (electricity), 24 (HVAC), and 25 (sanitary).

CAN 450-455 Categories

Specific codes for heating installations: 450 (Heating installation), 451 (Heat production), 452 (Heat distribution), 453 (Piping), 454 (Fittings and armatures), and 455 (Appliances).

Main-d’œuvre General Expenses (FGs)

Costs including office/management salaries, rent for offices/workshops, office materials, insurance premiums, advertising, personnel training, and machine depreciation.

Material General Expenses (FGm)

Costs including warehouse rent and management, energy costs for warehouses, shipping fees, stock depreciation, and the warehouse manager's salary.

VAT Rates (TVA)

The current Swiss tax rates: Normal rate of $8.1\%$, reduced rate of $2.6\%$, and accommodation rate of $3.8\%$.

Net Calculated Salary (SN)

Monthly or hourly gross salary excluding family/child allowances, but including additional allocations such as the 13th-month salary, vacations, or bonuses.

Social Charges (CS)

Sums paid by the employer in favor of workers as mandated by collective contracts (CCT) or legal obligations.

Salary Factor ($Fs$) - BC 2024

The factor used to calculate selling price based on salary, defined by the formula (1 + CS + FGs) \times R&B, which for BC 2024 is $(1 + 0.487 + 1.15) \times 1.10 = 2.901$.

Training Factor

A factor of $2.5$ applied to apprentice salaries to cover educational hours and other non-directly imputable time.

Price of Material Sale (PVM)

Calculated using the formula (CM + \text{maj}) \times FGm \times R&B. For "r gie" in BC 2024, the combined factor is $1.22 \times 1.10 = 1.342$.

Pre-calculation (Pr -calcul)

The process of estimating or establishing the expected result of an offer before the project begins.

Post-calculation (Post-calcul)

A control calculation after work is finished to determine the actual profit or loss, comparing actual figures (time reports, material invoices) against estimates.

Methods of Price Escalation (Rench rissement)

The two recognized methods are the Documentation method (justificatifs) and the Index method (Suissetec).

R gie

Pricing primarily used for urgent work, safety-related tasks, or small repairs, calculated using specific labor and material factors.

Types of Unit Prices

Various pricing forms including Global, Unit, Flat-rate (Forfaitaire), Indicative (Estimative), and Hourly (R gie).