A Cost Model for Geodetic Products
surveying companies cost estimation for their projects and services is
of central importance for the economic surviving. Very often, those
costs are determined only with the help of time estimations and the
comparison of similar tasks and projects accomplished in the past. For
offers calculations are necessary a priori. They can be constructed,
for example, with the help of the GOV (Gebührenordnung für
Vermessungswesen).The GOV is a kind of charge ordinance from the
Austrian chamber of engineers (Bundesingenieurkammer). It delivers a
simple functional model which allows a price estimation. These
estimations, however, can not reproduce the costs of the project.
now, the composition of the costs is not clear enough. Most surveying
companies use an accounting system to solve the task. Again, in most
cases it is not the cost which is determined but the expenditure.
Suitable methods have to be found in order to transform expenditure
into costs. However, the increasing economic pressure on surveying
enterprises demands detailed knowledge of the arising costs. The
questions which one has to ask are: Which different kinds of costs
arise when a specific product is produced? Where within the production
process do they arise? How can these costs be assigned to the output of
the production process?
The goal of this thesis was to build a
cost model based on the principles of direct costing in order to
determine the costs of a geodetic product. The specific product we have
chosen for our cost model was the production of a plan for the division
of one or a few parcels in consistence with the Austrian cadastre. As a
result we got a functional cost model which can be used for the
calculation and estimation of variable costs both before and after
carrying out the project.