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CIVIL
ENGINEERING
SERVICES
JOHNALYN G. NESUS
Accounting Records
The civil engineer who performs
services under a salary cost times
multiplier agreement or other cost based
agreement must provide the accounting
necessary to segregate and record the
appropriate expenditures.
PER DIEM
-this term normally refers to an eight-hour day.
This basis is particularly suited to expert witness
or other legal-type services and to other short
term engagements involving intermittent personal
services.
FIXED PRICE
-frequently used for investigations and studies
and for basic services on design type projects
where the scope and complexity of the assignment
are clearly and fully defined.
-can be calculated as the sum total of estimated
engineering costs for salaries, overhead and nonsalary expenses, an allowance for contingencies,
interest on invested capital, readiness to serve,
and a reasonable amount for profit.
FINISHED !!!!!