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

Kocourkova Gabriela, Vitkova Eva, Pelcak Svatopluk

Przegląd Naukowy Inżynieria i Kształtowanie Środowiska

2023

Vol. 32, No. 4

376--391

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.