甲供材料费用计算方法的探讨

在工程施工招标公布的招标价中，不少工程不合甲供材料费，但这些甲供材料同样需要施工单位进行施工和安装，那么如何合理而准确的计算施工单位完成的甲供材料的费用和界定其归属，是承发包双方特别关注的问题。此文针对甲供材料费用现行计算方法存在的问题进行分析，通过分析提出改进后的计算方法。并通过某新建铁路接触网工程实例，采用2种计算方法分别计算甲供材料的费用，通过比较，确实存在差异。本应属于施工单位的费用，却因现行计算方法的硬性规定，归甲方所有。

Discussion of Material supplied by Party A Cost Calculation Method

In the price of project construction bidding, it does not contain cost of material supplied by Party A in a lot of engineering, but these materials also need to be constructed and installed by construction unit. Therefore, how to reasonably and accurately calculate the cost of material supplied by Party A and define the ownership is the issue concerned by the contracting parties. Aiming at analyzing the problems of cost calculation method of material supplied by Party A, the improved calculation method is put forward through the analysis. Taking a newly built railway catenary project as an example, two calculation meth- ods are calculated respectively for the cost of the material supplied by Party A. There is difference by comparison. The cost which should belong to the construction unit, but because of the hard rules about the current calculation method, it is owned by party A now.