Labor costs in a construction company in the Czech Republic – a case study
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Date
2023-10-02
Authors
Kocourková, Gabriela
Vítková, Eva
Pelčák, Svatopluk
0000-0002-7710-767XAdvisor
Referee
Mark
Journal Title
Journal ISSN
Volume Title
Publisher
Warsaw University of Life Sciences, SGGW Press
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Abstract
This article focused on quantifying the company’s total labor costs in percent. Moreover, it aimed to show the labor costs on a construction contract both from the terms of the company’s labor costs of its own employees and the subcontractors’ labor costs. Have been accurately quantified the total labor costs in the company from the profit and loss statement of the selected construction company, on which the case study was based, shows that the average percentage representation of labor costs, which include wage costs and social and health insurance costs, is 15.30%. However, when all the costs associated with employees as a labor force are identified in detail, it is evident that the total labor costs represent 31.82% of the sales remuneration. It results in the doubled value.
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Citation
Scientific Review Engineering and Environmental Sciences. 2023, vol. 32, issue 4, p. 1-13.
https://www.researchgate.net/publication/375100029_Labor_costs_in_a_construction_company_in_the_Czech_Republic_-_a_case_study
https://www.researchgate.net/publication/375100029_Labor_costs_in_a_construction_company_in_the_Czech_Republic_-_a_case_study
Document type
Peer-reviewed
Document version
Published version
Date of access to the full text
Language of document
en
Study field
Comittee
Date of acceptance
Defence
Result of defence
Document licence
Creative Commons Attribution-NonCommercial 4.0 International
http://creativecommons.org/licenses/by-nc/4.0/
http://creativecommons.org/licenses/by-nc/4.0/