Project Costing
Build up a project's total cost from labour hours, materials, subcontractors and overhead, then compare it to the agreed price to see the margin, cost variance and earned value.
Dane zweryfikowane · lipiec 2026
What if I don't have a separate budgeted cost for the project?
Leave budgeted cost and percentage complete at their defaults — the calculator will still compute total cost, profit and margin against the project price; only the cost variance and earned value require a budget figure.
Źródło: CIMA — Job, batch and contract costing topic guide; ACCA Management Accounting (MA), project and contract costing methods. · zaktualizowano 2026
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Wszystko o Project Costing
📋Prezentacja+
Project costing pulls together labour (hours times rate), direct materials, subcontractor costs and other direct costs into a total direct cost, then adds an overhead recovery based on a chosen overhead rate. Comparing the total cost to the agreed project price gives the profit and margin, while comparing it to a separate budget and percentage complete gives a cost variance and earned value — useful for tracking a project's financial health while it is still in progress.
💡 Dobre praktyki
- Track percentage complete against milestones or measurable output, not against time elapsed — time-based estimates routinely overstate real progress on projects that stall.
- A cost variance that keeps growing project over project usually points to underestimating either labour hours or the overhead rate at the quoting stage, not a one-off issue.
- Revisit the overhead rate periodically against actual overhead spend — a rate set years ago rarely still reflects current costs.
🔢 Konkretny przykład
120 labour hours at £35/hour, £8,000 materials and £3,000 subcontractor cost, 15% overhead, against a £30,000 project price: a healthy margin with room for the overhead recovery.
📖Instrukcja użycia+
Jak korzystać z tego kalkulatora
- 1
Enter the labour hours worked and the labour rate per hour.
- 2
Enter materials, subcontractor and other direct costs.
- 3
Enter the overhead rate to apply, and the agreed project price.
- 4
If tracking an in-progress project, enter the budgeted cost and percentage complete for the variance and earned value.
📚Słowniczek+
- Earned value
- The budgeted cost of work actually performed to date, calculated as the budgeted cost multiplied by the percentage of the project complete — used to compare planned progress to actual cost incurred.
- Overhead recovery rate
- The percentage applied to direct costs to recover a fair share of indirect overheads (office costs, equipment, supervision) not directly traceable to a single project.
ℹ️Źródła i aktualizacje+
Ostatnia aktualizacja danych
7 lipca 2026
Źródła i odniesienia
CIMA — Job, batch and contract costing topic guide; ACCA Management Accounting (MA), project and contract costing methods.
Dane tego kalkulatora są regularnie aktualizowane zgodnie z najnowszymi oficjalnymi stawkami. W razie wątpliwości sprawdź oficjalne źródła wymienione powyżej.
FAQ — Project Costing
What if I don't have a separate budgeted cost for the project?+
Leave budgeted cost and percentage complete at their defaults — the calculator will still compute total cost, profit and margin against the project price; only the cost variance and earned value require a budget figure.
Is the overhead rate applied to labour only or to all direct costs?+
The overhead rate is applied to the combined direct costs (labour, materials, subcontractors and other direct costs) to give a single overhead recovery figure added to the total cost.