建(jian)設(she)(she)項(xiang)(xiang)目(mu)(mu)(mu)總(zong)投(tou)(tou)(tou)資(zi)是為完成工(gong)程(cheng)項(xiang)(xiang)目(mu)(mu)(mu)建(jian)設(she)(she)并達(da)到使用(yong)要求或生產(chan)(chan)條(tiao)件,在(zai)建(jian)設(she)(she)期(qi)內預計(ji)(ji)或實(shi)際投(tou)(tou)(tou)入的全部(bu)費(fei)(fei)(fei)用(yong)總(zong)和(he)(he)。生產(chan)(chan)性(xing)建(jian)設(she)(she)項(xiang)(xiang)目(mu)(mu)(mu)總(zong)投(tou)(tou)(tou)資(zi)包(bao)(bao)括建(jian)設(she)(she)投(tou)(tou)(tou)資(zi)、建(jian)設(she)(she)期(qi)利(li)息和(he)(he)流(liu)動(dong)資(zi)金三部(bu)分;非生產(chan)(chan)性(xing)建(jian)設(she)(she)項(xiang)(xiang)目(mu)(mu)(mu)總(zong)投(tou)(tou)(tou)資(zi)包(bao)(bao)括建(jian)設(she)(she)投(tou)(tou)(tou)資(zi)和(he)(he)建(jian)設(she)(she)期(qi)利(li)息兩部(bu)分。其中建(jian)設(she)(she)投(tou)(tou)(tou)資(zi)和(he)(he)建(jian)設(she)(she)期(qi)利(li)息之和(he)(he)對(dui)應(ying)于(yu)(yu)固(gu)定(ding)資(zi)產(chan)(chan)投(tou)(tou)(tou)資(zi),固(gu)定(ding)資(zi)產(chan)(chan)投(tou)(tou)(tou)資(zi)與建(jian)設(she)(she)項(xiang)(xiang)目(mu)(mu)(mu)的工(gong)程(cheng)造價(jia)在(zai)量上相等。工(gong)程(cheng)造價(jia)基(ji)本構成包(bao)(bao)括用(yong)于(yu)(yu)購買工(gong)程(cheng)項(xiang)(xiang)目(mu)(mu)(mu)所(suo)含各種設(she)(she)備(bei)的費(fei)(fei)(fei)用(yong),用(yong)于(yu)(yu)建(jian)筑施(shi)工(gong)和(he)(he)安裝施(shi)工(gong)所(suo)需支(zhi)出的費(fei)(fei)(fei)用(yong),用(yong)于(yu)(yu)委托(tuo)工(gong)程(cheng)勘察(cha)設(she)(she)計(ji)(ji)應(ying)支(zhi)付(fu)的費(fei)(fei)(fei)用(yong),用(yong)于(yu)(yu)購置土地(di)所(suo)需的費(fei)(fei)(fei)用(yong),也(ye)包(bao)(bao)括用(yong)于(yu)(yu)建(jian)設(she)(she)單位自身進行(xing)項(xiang)(xiang)目(mu)(mu)(mu)籌建(jian)和(he)(he)項(xiang)(xiang)目(mu)(mu)(mu)管理(li)所(suo)花費(fei)(fei)(fei)的費(fei)(fei)(fei)用(yong)等。總(zong)之,工(gong)程(cheng)造價(jia)是指在(zai)建(jian)設(she)(she)期(qi)預計(ji)(ji)或實(shi)際支(zhi)出的建(jian)設(she)(she)費(fei)(fei)(fei)用(yong)。

工(gong)程(cheng)(cheng)造(zao)價(jia)中(zhong)的(de)(de)(de)主要(yao)構成(cheng)(cheng)部(bu)(bu)分是(shi)(shi)(shi)建(jian)(jian)(jian)(jian)設(she)(she)(she)投資(zi),建(jian)(jian)(jian)(jian)設(she)(she)(she)投資(zi)是(shi)(shi)(shi)為(wei)完成(cheng)(cheng)工(gong)程(cheng)(cheng)項目(mu)(mu)建(jian)(jian)(jian)(jian)設(she)(she)(she),在(zai)建(jian)(jian)(jian)(jian)設(she)(she)(she)期內投入且(qie)形成(cheng)(cheng)現金(jin)流出的(de)(de)(de)全部(bu)(bu)費(fei)(fei)(fei)用。根據國家(jia)發(fa)改委和(he)(he)建(jian)(jian)(jian)(jian)設(she)(she)(she)部(bu)(bu)發(fa)布的(de)(de)(de)《建(jian)(jian)(jian)(jian)設(she)(she)(she)項目(mu)(mu)經濟評(ping)價(jia)方(fang)法與參數(第三(san)版(ban))》(發(fa)改投資(zi)(20061325號)的(de)(de)(de)規定,建(jian)(jian)(jian)(jian)設(she)(she)(she)投資(zi)包括工(gong)程(cheng)(cheng)費(fei)(fei)(fei)用、工(gong)程(cheng)(cheng)建(jian)(jian)(jian)(jian)設(she)(she)(she)其(qi)(qi)(qi)他費(fei)(fei)(fei)用和(he)(he)預備費(fei)(fei)(fei)三(san)部(bu)(bu)分。工(gong)程(cheng)(cheng)費(fei)(fei)(fei)用是(shi)(shi)(shi)指建(jian)(jian)(jian)(jian)設(she)(she)(she)期內直接用于工(gong)程(cheng)(cheng)建(jian)(jian)(jian)(jian)造(zao)、設(she)(she)(she)備購置及(ji)其(qi)(qi)(qi)安裝的(de)(de)(de)建(jian)(jian)(jian)(jian)設(she)(she)(she)投資(zi),可以分為(wei)建(jian)(jian)(jian)(jian)筑安裝工(gong)程(cheng)(cheng)費(fei)(fei)(fei)和(he)(he)設(she)(she)(she)備及(ji)工(gong)器具購置費(fei)(fei)(fei)。工(gong)程(cheng)(cheng)建(jian)(jian)(jian)(jian)設(she)(she)(she)其(qi)(qi)(qi)他費(fei)(fei)(fei)用是(shi)(shi)(shi)指建(jian)(jian)(jian)(jian)設(she)(she)(she)期發(fa)生為(wei)項目(mu)(mu)建(jian)(jian)(jian)(jian)設(she)(she)(she)或運營必須(xu)發(fa)生的(de)(de)(de)但不(bu)包括在(zai)工(gong)程(cheng)(cheng)費(fei)(fei)(fei)用中(zhong)的(de)(de)(de)費(fei)(fei)(fei)用。預備費(fei)(fei)(fei)是(shi)(shi)(shi)在(zai)建(jian)(jian)(jian)(jian)設(she)(she)(she)期內因(yin)各種不(bu)可預見因(yin)素的(de)(de)(de)變化(hua)而預留的(de)(de)(de)可能增加的(de)(de)(de)費(fei)(fei)(fei)用,包括基本預備費(fei)(fei)(fei)和(he)(he)價(jia)差預備費(fei)(fei)(fei)。建(jian)(jian)(jian)(jian)設(she)(she)(she)項目(mu)(mu)總投資(zi)的(de)(de)(de)具體構成(cheng)(cheng)內容。

流動資(zi)(zi)(zi)(zi)金(jin)指為進行正(zheng)常生產(chan)運營(ying)(ying),用(yong)(yong)(yong)于(yu)(yu)購買原材料(liao)、燃料(liao)、支付工(gong)資(zi)(zi)(zi)(zi)及其他運營(ying)(ying)費用(yong)(yong)(yong)等所需(xu)的(de)周(zhou)轉資(zi)(zi)(zi)(zi)金(jin)。在可行性研究(jiu)階段(duan)用(yong)(yong)(yong)于(yu)(yu)財務(wu)分析時(shi)計為全部(bu)流動資(zi)(zi)(zi)(zi)金(jin),在初(chu)步(bu)設(she)(she)計及以后(hou)階段(duan)用(yong)(yong)(yong)于(yu)(yu)計算“項(xiang)目(mu)報批總(zong)投資(zi)(zi)(zi)(zi)”或(huo)“項(xiang)目(mu)概算總(zong)投資(zi)(zi)(zi)(zi)”時(shi)計為鋪底流動資(zi)(zi)(zi)(zi)金(jin)。鋪底流動資(zi)(zi)(zi)(zi)金(jin)是指生產(chan)經營(ying)(ying)性建設(she)(she)項(xiang)目(mu)為保證投產(chan)后(hou)正(zheng)常的(de)生產(chan)運營(ying)(ying)所需(xu),并(bing)在項(xiang)目(mu)資(zi)(zi)(zi)(zi)本金(jin)中籌措的(de)自有流動資(zi)(zi)(zi)(zi)金(jin)。