, Stichtingskosten / investeringskosten ..................................................................................................... 2
Onderdelen investeringskosten ........................................................................................................... 2
kostprijs ................................................................................................................................................... 2
Onderdelen kostprijs ........................................................................................................................... 2
Kostengroepen ........................................................................................................................................ 4
Kosten directe arbeid .......................................................................................................................... 4
Invloeden bepaling arbeidsnorm (MuN) ......................................................................................... 4
Bepaling arbeidsnorm ..................................................................................................................... 4
Bepaling uurloon prijs ..................................................................................................................... 4
Kosten materiaalverbruik .................................................................................................................... 4
Kredietbeperking ............................................................................................................................. 4
Offertes vergelijken ......................................................................................................................... 5
Kosten materieel ................................................................................................................................. 5
Soorten materieel ............................................................................................................................ 5
Kosten materieel (intern) ................................................................................................................ 5
Kosten materieel (extern) ................................................................................................................ 5
Kosten onderaanneming ..................................................................................................................... 6
Algemene bouwplaatskosten .............................................................................................................. 6
Algemene kosten ................................................................................................................................. 6
Bepaling AK percentage................................................................................................................... 6
Winst en risico ......................................................................................................................................... 6
CAR-verzekering....................................................................................................................................... 6
UAV 2012 ................................................................................................................................................. 7
Paragraaf 7: datum van aanvang ......................................................................................................... 7
Paragraaf 8: uitvoeringsduur, uitstel van oplevering ........................................................................... 7
Paragraaf 35: verrekening van meer en minder werk ......................................................................... 7
Paragraaf 36: bestekwijzigingen .......................................................................................................... 7
Paragraaf 37: stelposten ...................................................................................................................... 7
Paragraaf 42: kortingen ....................................................................................................................... 8
Afschrijvingen .......................................................................................................................................... 8
Afschrijven over de aanschafprijs ........................................................................................................ 8
Afschrijven over de vervangingswaarde .............................................................................................. 8
Afschrijven over de toekomstige vervangingswaarde ......................................................................... 8
Afschrijven met vast percentage over de boekwaarde ....................................................................... 8
Afschrijving op basis van annuïteiten .................................................................................................. 9
Rente ....................................................................................................................................................... 9
Gemiddelde rentekosten ..................................................................................................................... 9
Betalingsschema ...................................................................................................................................... 9
Registratie onwerkbaar weer .................................................................................................................. 9
Onwerkbaar weer volgens UAV 2012 .................................................................................................. 9
Indicatie onwerkbaar weer.................................................................................................................. 9
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