Sheet Metal & Air Conditioning Contractors’ National Association


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Establishing Overhead and Burden in a Sheet Metal Business


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Sheet metal/HVAC contractors are unique in the construction industry in that they engineer, manufacture and install products made from raw materials. The scope of services provided by sheet metal contracts can create confusion and sometimes conflict with owners and general contractors who are not familiar with the cost structure of a sheet metal/ HVAC contractor.

This publication details the various types of expenses incurred by a sheet metal/HVAC contractor in support of a proper determination of overhead and burden rates. It provides a clear and concise discussion surrounding the scope of services provided by the sheet metal/HVAC contractor and thus how overhead and burden should be calculated.

  • Publisher: SMACNA
  • Number of Pages: 14
  • Edition: Second
  • Date published: 2018
  • Topics: