Merkez ofis giderlerinin tespitinde kullanılan yöntemler ve inşaat sektöründe bir uygulama

Abstract

The purpose of this study is to analyze the methods used in the calculation of head office overheads when the project is delayed due to employer default and to apply the widely used formulae in a real case. The formulae will be used in a case study to figure out which method is beneficial for observing and comparing the methods. Nowadays, there is no standard method for the calculation of head office overhead. In general, companies predict head office overhead on the basis of financial data provided by previous projects. However, it is common knowledge that every project has different features and characteristics in the construction sector. Therefore, comparison on the basis of previous projects may be misleading. Companies sometimes have difficulties in calculating head office overheads in compensable delay situations. In such cases, companies cannot claim their overhead expenses from the employers and incur losses. As a result of extensive research on a worldwide basis, nine formulae have been developed for the calculation of head office overheads when projects are delayed or suspended because of employer's default. The nine formulae shall be used to calculate head office overheads of a construction company for the purpose of comparing and interpreting the results.