10 



BULLETIN 660, U. S. DEPARTMENT OF AGRICULTURE. 



economics and not cost keeping, although cost data have a most 

 important part in the final determination. 



HIGHWAY COST ANALYSIS. 



An analytical chart has been prepared to place before the reader 

 in concise and convenient form a summary of the foregoing discussion 

 of cost elements applied to road work, and to show the relation be- 

 tween the cost elements and the final cost of the project as expressed 

 in totals and by units. The first column of the chart contains the 

 four basic elements of cost. Opposite each element, in the second 

 column, are the classes of expenditure, such as direct, indirect, etc. 

 The third column shows in detail the specific application of the cost. 

 Example, "for materials," "for labor," "superintendence," etc. 

 The fourth column contains a tabulation of the class of product 

 resulting from the cost outlay, such, for example, as construction, 

 maintenance, right of way, etc. The fifth column contains the final 

 cost and presents it by units, by project, etc. 



Elements 



of 



cost. 



Labor 

 cost... 



Material J 

 cost...] 



Highway 

 cost . 



Plant 

 and 

 equip- 

 ment 

 sendee 

 cost. 



General 

 expense 

 cost. 



Classes 

 of 

 cost. 



Highway cost analysis. 



Application of cost. Product of cost. 



Di t f Wages of laborers, me- 

 \ chanics, teamsters, etc. 



Indirect. 



Direct. 



Indirect. 



Wages and expenses of su- 

 perintendents, foremen, 

 timekeepers, guards, 

 watchmen, water boys, 

 etc., lost labor days, la- 

 bor expense. 



Materials entering into 

 product as integral 

 parts. 



f Supplies, used but not as 

 "\ a part of product. 



f Operation. 

 Operating x Repairs. 

 I Idleness. 



Fixed. 



Project: 

 E ngi- 

 neenng 

 and su- 

 pervi- 

 sion. 



General: 

 Admin- 

 i st ra- 

 tion. 



Depreciation. 

 Interest. 

 Taxes. 

 Insurance. 



Salaries and expenses of 

 engineers, field parties, 

 draftsmen, inspectors, 

 and clerks; office expen- 

 ses, tests, and miscella- 

 neous expenses for indi- 

 vidual projects. 



Salaries and expenses of 

 executive, engineering, 

 legal, and clerical stalTs: 

 expense of office main- 

 tenance, experiment*, 

 investigations, and fiscal 

 operations; miscellane- 

 ous fixed charges. 



Construction, 

 maintenance, or 

 reconstruction of 

 road parts, right 

 of way, grade 

 and roadside, 

 roadway.ditches, 

 drains, bridges, 

 and culverts, 

 and supplemen- 

 tary parts. 



Plans, specifica- 

 tions, estimates, 

 surveys, inspec- 

 tion, and direct 

 supervision of 

 work. 



General direction, 

 policy, over- 

 sight, planning, 

 control, legal, 

 and financial 

 provisions. 



Summary of 

 cost. 



By units, direct, 

 as performed. 



By project; upon 

 completion may 

 be apportioned 

 to units. 



On all operations 

 over a period of 

 time and appor- 

 tioned to proj- 

 ects. 



