The first part deals with the issue of overhead costs in a construction company. The theoretical part describes the project management, the issue of pricing and costing in civil engineering. In the practical part of the analysis is performed management overheads construction company and prepared a draft optimized management overheads. Subsequently been developed analysis of the selected company in terms of costs, revenues and profits. A questionnaire survey regarding calculations in construction companies on the basis of these analyzes was performed proposals for new surtax mode of construction company. Subsequently, the construction budget was drawn artwork using the old regime extras to construction companies as well as the budget has been prepared based on the works of new extras to directing construction company. Subsequently, the two budgets compared.

This master's thesis follows up a theme of budgeting for valuation of public construction contracts. It examines in details how to draw up a budget and optimize it to the concrete public construction contract. The thesis is structured in three fundamental chapters. The opening chapter describes theoretical grounds of public construction contracts from the contractor's point of view. Also basic methods how to draw up a budget are described in the first chapter. The second chapter covers a description of a systematic approach how to draw up a cost effective budget, throughout structural cost saving activities. In the third chapter the systematic approach is put in place on concrete public construction contract. The goal of the thesis is to draw up a competitive budget which won't be rejected from the competition for its exceptionally low price at the same time.

The topic of my thesis is overhead costs in a construction company. The theoretical part of the thesis explains what is a construction company, what types of costs are, how costs are managed and what calculation methods are used. In the practical part is characterized the analyzed company. The style in which a company manages and calculates overhead costs. After this is created another way of calculating overhead costs, application of this method to the actually performed contract and then there is compare of both methods. At the end of the practical part is the evaluation.

Résumé : La douleur lombaire (DL) est l’une des conditions musculosquelettiques les plus fréquentes et coûteuses au Canada. La prévalence annuelle de DL aigüe varierait de 19 % à 57 %, et un patient sur quatre souffrirait de récurrence dans la même année. La présente étude vise donc à produire une analyse descriptive de l’épidémiologie de la DL récurrente à l’échelle de la population. Une nouvelle approche méthodologique est proposée afin d’optimiser l’identification de vrais cas incidents de DL récurrente à partir d’une analyse secondaire de données administratives. Puisque 10 % des patients ayant de la DL seraient responsables de 80 % des coûts qui y sont associés, nous avons également déterminé la tendance séculaire des coûts d’interventions médicales des patients récurrents incidents entre 2003 et 2008. En utilisant le fichier des services médicaux rémunérés à l’acte de la Régie de l’assurance maladie du Québec, des cohortes prévalentes ont été construites à partir de 401 264 dossiers de patients ayant consulté au moins trois fois pour de la DL entre 1999 et 2008. Onze ans d’historique médical des 81 329 patients de la cohorte de 2007 ont ensuite été analysés afin d’exclure les patients ayant eu des consultations antérieures de DL. Une valeur prédictive positive et un coefficient de Kappa élevés ont permis d’identifier une clairance optimale pour récupérer les cas véritablement incidents. Les coûts de consultations ont ensuite été calculés pour tous les patients incidents de 2003 à 2007 à partir des manuels de facturation. Nous avons observé une prévalence annuelle de la DL récurrente de 1,64 % en 2000 chez les hommes diminuant à 1,33 % en 2007. Cette baisse a majoritairement eu lieu dans le groupe d’âge des 35-59 ans. Les femmes âgées (> 65 ans) étaient 1,4 fois plus à risque de consulter un médecin de manière récurrente que les hommes du même âge. L’incidence annuelle de la DL en 2007 était de 242 par 100 000 personnes. Les hommes de 18 à 34 ans étaient 1,2 fois plus à risque que les femmes de développer un premier épisode récurrent et les personnes âgées 1,9 fois plus à risque que les jeunes. L’incidence annuelle a diminué de 12 % entre 2003 et 2007 pendant que les coûts totaux augmentaient de 1,4 %. La médiane des coûts était la plus élevée chez les femmes âgées et tendait à augmenter dans le temps. Ces analyses secondaires suggèrent de s’intéresser particulièrement à la DL chez les personnes très âgées, et de déterminer si la baisse de fréquence de consultations récurrentes observée dans le temps est liée à une meilleure gestion de la DL ou à un problème d’accessibilité. Les coûts devraient faire l’objet d’un suivi continu pour limiter les hausses. // Abstract : Low back pain (LBP) is one of the most frequent and costly musculoskeletal health conditions in Canada. Annual prevalence was found to vary between 19 % and 57 % and likely one out of four patients experience a LBP recurrence within one year. The body of knowledge on the prevalence of recurrent LBP is still limited. This study sought to present a descriptive analysis on the epidemiology of recurrent LBP in a medical population. A new methodology is also proposed to identify true cases of incident recurrent LBP. Since 10 % of LBP patients have been reported to generate 80 % of the costs, we will sought to determine the secular trend of medical costs for the incident cohorts of 2003 to 2008. Using the Canadian province of Quebec medical administrative physicians’ claims database, 401 264 prevalent claims-based recurrent LBP patients were identified between 1999 to 2008 for having consulted at least three times for LBP in a period of 365 days. The medical history of 81 329 prevalent patients in 2007 was screened for a retrospective period of 11 years. High positive predictive values and Kappa statistics were used to determine the optimal clearance period for capturing true incidence cases among patients with no prior encounters for LBP. Physicians’ claims manuals were then used to apply a price for every intervention provided to LBP incident patients in their index year and follow-up years. We observed a decrease from 1.64 % to 1.33 % in the LBP annual prevalence between 2000 and 2007 for men. This decrease was mostly observed between 35 and 59 years of age. Older women (≥ 65 years) were 1.4 times more at risk to consult a physician for LBP in a recurrent manner than older men. The annual incidence in 2007 of adult claims-based recurrent LBP was 242 per 100 000 persons. Males of 18 to 34 years of age were found 1.2 times more at risk than their counterparts. Altogether, elderlies were 1.9 times more at risk than young adults to consult in a recurrent manner for LBP. The annual incidence decreased by 12 % between 2003 and 2007, while the direct costs increase by 1.4 %. The median cost for consultations was highest for elder women and increasing in time. These secondary analyses emphasize the importance to keep the watch on the elders in regards to LBP, and to determine if the timely decrease in morbidity is related to improvements in LBP management or to a medical accessibility issue. Also, costs will need to be surveyed on a regular basis to limit the impact of future increases.

R??sum?? : La douleur lombaire (DL) est l???une des conditions musculosquelettiques les plus fr??quentes et co??teuses au Canada. La pr??valence annuelle de DL aig??e varierait de 19 % ?? 57 %, et un patient sur quatre souffrirait de r??currence dans la m??me ann??e. La pr??sente ??tude vise donc ?? produire une analyse descriptive de l?????pid??miologie de la DL r??currente ?? l?????chelle de la population. Une nouvelle approche m??thodologique est propos??e afin d???optimiser l???identification de vrais cas incidents de DL r??currente ?? partir d???une analyse secondaire de donn??es administratives. Puisque 10 % des patients ayant de la DL seraient responsables de 80 % des co??ts qui y sont associ??s, nous avons ??galement d??termin?? la tendance s??culaire des co??ts d???interventions m??dicales des patients r??currents incidents entre 2003 et 2008. En utilisant le fichier des services m??dicaux r??mun??r??s ?? l???acte de la R??gie de l???assurance maladie du Qu??bec, des cohortes pr??valentes ont ??t?? construites ?? partir de 401 264 dossiers de patients ayant consult?? au moins trois fois pour de la DL entre 1999 et 2008. Onze ans d???historique m??dical des 81 329 patients de la cohorte de 2007 ont ensuite ??t?? analys??s afin d???exclure les patients ayant eu des consultations ant??rieures de DL. Une valeur pr??dictive positive et un coefficient de Kappa ??lev??s ont permis d???identifier une clairance optimale pour r??cup??rer les cas v??ritablement incidents. Les co??ts de consultations ont ensuite ??t?? calcul??s pour tous les patients incidents de 2003 ?? 2007 ?? partir des manuels de facturation. Nous avons observ?? une pr??valence annuelle de la DL r??currente de 1,64 % en 2000 chez les hommes diminuant ?? 1,33 % en 2007. Cette baisse a majoritairement eu lieu dans le groupe d?????ge des 35-59 ans. Les femmes ??g??es (> 65 ans) ??taient 1,4 fois plus ?? risque de consulter un m??decin de mani??re r??currente que les hommes du m??me ??ge. L???incidence annuelle de la DL en 2007 ??tait de 242 par 100 000 personnes. Les hommes de 18 ?? 34 ans ??taient 1,2 fois plus ?? risque que les femmes de d??velopper un premier ??pisode r??current et les personnes ??g??es 1,9 fois plus ?? risque que les jeunes. L???incidence annuelle a diminu?? de 12 % entre 2003 et 2007 pendant que les co??ts totaux augmentaient de 1,4 %. La m??diane des co??ts ??tait la plus ??lev??e chez les femmes ??g??es et tendait ?? augmenter dans le temps. Ces analyses secondaires sugg??rent de s???int??resser particuli??rement ?? la DL chez les personnes tr??s ??g??es, et de d??terminer si la baisse de fr??quence de consultations r??currentes observ??e dans le temps est li??e ?? une meilleure gestion de la DL ou ?? un probl??me d???accessibilit??. Les co??ts devraient faire l???objet d???un suivi continu pour limiter les hausses. // Abstract : Low back pain (LBP) is one of the most frequent and costly musculoskeletal health conditions in Canada. Annual prevalence was found to vary between 19 % and 57 % and likely one out of four patients experience a LBP recurrence within one year. The body of knowledge on the prevalence of recurrent LBP is still limited. This study sought to present a descriptive analysis on the epidemiology of recurrent LBP in a medical population. A new methodology is also proposed to identify true cases of incident recurrent LBP. Since 10 % of LBP patients have been reported to generate 80 % of the costs, we will sought to determine the secular trend of medical costs for the incident cohorts of 2003 to 2008. Using the Canadian province of Quebec medical administrative physicians??? claims database, 401 264 prevalent claims-based recurrent LBP patients were identified between 1999 to 2008 for having consulted at least three times for LBP in a period of 365 days. The medical history of 81 329 prevalent patients in 2007 was screened for a retrospective period of 11 years. High positive predictive values and Kappa statistics were used to determine the optimal clearance period for capturing true incidence cases among patients with no prior encounters for LBP. Physicians??? claims manuals were then used to apply a price for every intervention provided to LBP incident patients in their index year and follow-up years. We observed a decrease from 1.64 % to 1.33 % in the LBP annual prevalence between 2000 and 2007 for men. This decrease was mostly observed between 35 and 59 years of age. Older women (??? 65 years) were 1.4 times more at risk to consult a physician for LBP in a recurrent manner than older men. The annual incidence in 2007 of adult claims-based recurrent LBP was 242 per 100 000 persons. Males of 18 to 34 years of age were found 1.2 times more at risk than their counterparts. Altogether, elderlies were 1.9 times more at risk than young adults to consult in a recurrent manner for LBP. The annual incidence decreased by 12 % between 2003 and 2007, while the direct costs increase by 1.4 %. The median cost for consultations was highest for elder women and increasing in time. These secondary analyses emphasize the importance to keep the watch on the elders in regards to LBP, and to determine if the timely decrease in morbidity is related to improvements in LBP management or to a medical accessibility issue. Also, costs will need to be surveyed on a regular basis to limit the impact of future increases.