摘要：The paper discuss the profit made by construction sites operated by one company as a measure of their effectiveness. The different types of cost, that should have been covered by income, were described. The distinction between indirect cost made on building site and indirect cost made by headquarter of a company were shown, as well as necessity of including both on them in calculating building site effectiveness. Three different method of assigning company overhead cost to the building site were shown and discussed. Their significant influence on building site profitability was emphasised and calculated for exemplary values. The necessity of calculating full cost for each building site operating by one company was discussed in the article too, by showing which information is necessary for a company management, a building site management and for company shareholders.
