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b) Labour cost
d) Water charges
e) Taxes
2. Cement constants:
The cement constants for various items of work including wastage of 2
%. These constants are based on observations made by CBRI Roorkie,
concrete association of India, CPWD, MES and other construction
organizations. The constants are shown in Appendix A.
3. Material constants:
Cost of materials includes the suppliers price, transportation, loading/
unloading, haulage to site, handling for incorporation into the work,
wastages/breakage/pilferage, storage charges, deterioration on storage,
returning of empty bags/ cases and taxes and other incidentals. The
constants in use in various departments and organizations is as per
Appendix B.