Publication result detail

Labor costs in a construction company in the Czech Republic – a case study

KOCOURKOVÁ, G.; VÍTKOVÁ, E.; PELČÁK, S.

Original Title

Labor costs in a construction company in the Czech Republic – a case study

English Title

Labor costs in a construction company in the Czech Republic – a case study

Type

Scopus Article

Original 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.

English 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.

Keywords

Labor costs; Construction company; Case study

Key words in English

Labor costs; Construction company; Case study

Authors

KOCOURKOVÁ, G.; VÍTKOVÁ, E.; PELČÁK, S.

RIV year

2024

Released

02.10.2023

Publisher

Warsaw University of Life Sciences, SGGW Press

Location

Warsaw, Poland

ISBN

2543-7496

Periodical

Scientific Review Engineering and Environmental Sciences

Volume

32

Number

4

State

Republic of Poland

Pages from

1

Pages to

13

Pages count

13

URL

https://www.researchgate.net/publication/375100029_Labor_costs_in_a_construction_company_in_the_Czech_Republic_-_a_case_study

Full text in the Digital Library

http://hdl.handle.net/11012/245094

BibTex

@article{BUT185218,
  author="Gabriela {Kocourková} and Eva {Vítková} and Svatopluk {Pelčák}",
  title="Labor costs in a construction company in the Czech Republic – a case study",
  journal="Scientific Review Engineering and Environmental Sciences",
  year="2023",
  volume="32",
  number="4",
  pages="1--13",
  doi="10.22630/srees.5252",
  url="https://www.researchgate.net/publication/375100029_Labor_costs_in_a_construction_company_in_the_Czech_Republic_-_a_case_study"
}