| Title |
Analysis on Construction Cost and Composition of Sales Price in Housing Construction Project |
| Authors |
Lee Eul-Gyu ; Lee Hyun-Kyung |
| Keywords |
Housing Construction Project ; Sales Price ; Cost of Construction ; Taxes |
| Abstract |
Regarding the calculation of Apartment sales price, a positive technique to complete the target construction should be made, without additional burden to the originally decided cost of sales and operation cost, through maximally applying the component factors required in deciding the initial average sales price per pyong. Accordingly, the sales price per household should be decided by adding the value of property including the value by floor, direction and view to average sales price per pyong decided by the initial model, which becomes the base of the sales price. Especially, the sales price needs to be separated as cost and value added tax(VAT), and the cost means the construction cost and land cost, and the VAT is calculated by multiplying tax rate by construction cost(construction cost, expenses cost and ordinary profit). As a result of researching factors influencing the calculation of sales price, the directly influencing factors were classified into the following four categories: First, cost to purchase land and the price, according to capacity ratio extent under the land use plan, heavily influence.Second, there is indirect construction cost with the attribute of tax. As revealed in the charge operation report, the charge on the damage causing party is forecast to greatly increase.Third, in the calculation method of the sales price revenue(including tax), based on supplied area, and the cost of sales, based on contracted area, mutually different opinions are reacting.Fourth, although selling expenses are just one time of expenses irrelevant of direct construction, they are necessary to let purchasers know about the value of concerned product. The post repayment of down payment or the non-interest for down payment loan functions to reduce initial stage burdens to consumers. |