Normal manufacturing costs (NHK) or usual manufacturing costs are needed for the determination of the real value of a building.
The usual manufacturing costs can be inferred under normal conditions from the project documents. If these manufacturing costs no more are well-known, the historical normal manufacturing costs must be determined. For the determination of these historically resulted manufacturing costs ("§ 21 exp. 4 WertV) there are construction costs tables. These indicate the average construction costses (normal manufacturing costs), which are to be set surface for a certain building type per m
Became generally accepted meanwhile the normal manufacturing costs 1995 (NHK 95), which were replaced in the meantime by the normal manufacturing costs 2000. Opposite the NHK 95 some building types were again taken up, the DM values by " values and the VAT rate was replaced was adapted of 15% to 16%. The current version NHK 2000 is attached to the guidelines for the determination of the market values (market values) of properties (valuation guideline) from 19 July 2002 (plant 7 to the WertR2002).
Historical normal manufacturing costs can be inferred also from the following tables:
The term is used with this meaning only in the building industry. In the cost calculation he does not find use.
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