Code Violation: This fire-rated concrete block wall is penetrated by cable trays and electrical cables. The hole should be firestopped to restore the fire-resistance rating of the wall. Instead, it is filled with flammablepolyurethane foam.
A building code (also building control or building regulations) is a set of rules that specify the standards for constructed objects such as buildings and nonbuilding structures. Buildings must conform to the code to obtain planning permission, usually from a local council. The main purpose of building codes is to protect public health, safety and general welfare as they relate to the construction and occupancy of buildings and structures. The building code becomes law of a particular jurisdiction when formally enacted by the appropriate governmental or private authority.[1]
The main objective of this approach is directed to reinforce the whole system in such a way that the desired quality level of our products, in relation to the food safety is sufficiently guaranteed. We have been implementing strictly guidelines on hygiene standard as well.
Building codes are generally intended to be applied by architects, engineers, interior designers, constructors and regulators but are also used for various purposes by safety inspectors, environmental scientists, real estate developers, subcontractors, manufacturers of building products and materials, insurance companies, facility managers, tenants, and others. Codes regulate the design and construction of structures where adopted into law.
Examples of building codes began in ancient times.[2] In the USA the main codes are the International Commercial or Residential Code [ICC/IRC], electrical codes and plumbing, mechanical codes. Fifty states and the District of Columbia have adopted the I-Codes at the state or jurisdictional level.[3] In Canada, national model codes are published by the National Research Council of Canada.[4]
- 2History
- 4Current Codes
- 5Historical Codes
- 5.1Energy codes in the United States
Types[edit]
'Sutyagin's skyscraper' (Небоскрёб Сутягина) – supposedly world's tallest wooden single-family house – found to be in violation of fire codes by the city of Arkhangelsk, Russia, and was demolished. [1][5][6]
The practice of developing, approving, and enforcing building codes varies considerably among nations. In some countries building codes are developed by the government agencies or quasi-governmental standards organizations and then enforced across the country by the central government. Such codes are known as the national building codes (in a sense they enjoy a mandatory nationwide application).
In other countries, where the power of regulating construction and fire safety is vested in local authorities, a system of model building codes is used. Model building codes have no legal status unless adopted or adapted by an authority having jurisdiction. The developers of model codes urge public authorities to reference model codes in their laws, ordinances, regulations, and administrative orders. When referenced in any of these legal instruments, a particular model code becomes law. This practice is known as adoption by reference. When an adopting authority decides to delete, add, or revise any portions of the model code adopted, it is usually required by the model code developer to follow a formal adoption procedure in which those modifications can be documented for legal purposes.
There are instances when some local jurisdictions choose to develop their own building codes. At some point in time all major cities in the United States had their own building codes. However, due to ever increasing complexity and cost of developing building regulations, virtually all municipalities in the country have chosen to adopt model codes instead. For example, in 2008 New York City abandoned its proprietary 1968 New York City Building Code in favor of a customized version of the International Building Code.[7] The City of Chicago remains the only municipality in America that continues to use a building code the city developed on its own as part of the Municipal Code of Chicago.
In Europe, the Eurocode is a pan-European building code that has superseded the older national building codes. Each country now has National Annexes to localize the contents of the Eurocode.
Similarly, in India, each municipality and urban development authority has its own building code, which is mandatory for all construction within their jurisdiction. All these local building codes are variants of a National Building Code, which serves as model code proving guidelines for regulating building construction activity.
History[edit]
Antiquity[edit]
Building codes have a long history. The earliest known written building code is included in the Code of Hammurabi,[2] which dates from circa 1772 BC.
The book of Deuteronomy in the Hebrew Bible stipulated that parapets must be constructed on all houses to prevent people from falling off.[8]
Modern era[edit]
After the Great Fire of London in 1666, which had been able to spread so rapidly through the densely built timber housing of the city, the Rebuilding of London Act was passed in the same year as the first significant building regulation.[9] Drawn up by Sir Matthew Hale, the Act regulated the rebuilding of the city, required housing to have some fire resistance capacity and authorised the City of London Corporation to reopen and widen roads.[10] The Laws of the Indies were passed in the 1680s by the Spanish Crown to regulate the urban planning for colonies throughout Spain's worldwide imperial possessions.
The first systematic national building standard was established with the London Building Act of 1844. Among the provisions, builders were required to give the district surveyor two days' notice before building, regulations regarding the thickness of walls, height of rooms, the materials used in repairs, the dividing of existing buildings and the placing and design of chimneys, fireplaces and drains were to be enforced and streets had to be built to minimum requirements.[11]
The Metropolitan Buildings Office was formed to regulate the construction and use of buildings throughout London. Surveyors were empowered to enforce building regulations, which sought to improve the standard of houses and business premises, and to regulate activities that might threaten public health. In 1855 the assets, powers and responsibilities of the office passed to the Metropolitan Board of Works.
The City of Baltimore passed its first building code in 1859. The Great Baltimore Fire occurred in February, 1904. Subsequent changes were made that matched other cities.[12] In 1904, a Handbook of the Baltimore City Building Laws was published. It served as the building code for four years. Very soon, a formal building code was drafted and eventually adopted in 1908.
In Paris, under the reconstruction of much of the city under the Second Empire (1852–70), great blocks of apartments were erected[13] and the height of buildings was limited by law to five or six stories at most.
The structural failure of the tank that caused the Great Molasses Flood of 1919 prompted the Boston Building Department to require engineering and architectural calculations be filed and signed. U.S. cities and states soon began requiring sign-off by registered professional engineers for the plans of major buildings.[14]
Scope[edit]
The purpose of building codes is to provide minimum standards for safety, health, and general welfare including structural integrity, mechanical integrity (including sanitation, water supply, light, and ventilation), means of egress, fire prevention and control, and energy conservation.[15][16]Building codes generally include:
- Standards for structure, placement, size, usage, wall assemblies, fenestration size/locations, egress rules, size/location of rooms, foundations, floor assemblies, roof structures/assemblies, energy efficiency, stairs and halls, mechanical, electrical, plumbing, site drainage & storage, appliance, lighting, fixtures standards, occupancy rules, and swimming pool regulations.
- Rules regarding parking and traffic impact
- Fire code rules to minimize the risk of a fire and to ensure safe evacuation in the event of such an emergency[citation needed]
- Requirements for earthquake (seismic code), hurricane, flood, and tsunami resistance, especially in disaster prone areas or for very large buildings where a failure would be catastrophic[citation needed]
- Requirements for specific building uses (for example, storage of flammable substances, or housing a large number of people)
- Energy provisions and consumption
- Grandfather clauses: Unless the building is being renovated, the building code usually does not apply to existing buildings.
- Specifications on components
- Allowable installation methodologies
- Minimum and maximum room ceiling heights, exit sizes and location
- Qualification of individuals or corporations doing the work
- For high structures, anti-collision markers for the benefit of aircraft
Building codes are generally separate from zoning ordinances, but exterior restrictions (such as setbacks) may fall into either category.
Designers use building code standards out of substantial reference books during design. Building departments review plans submitted to them before construction, issue permits [or not] and inspectors verify compliance to these standards at the site during construction.
There are often additional codes or sections of the same building code that have more specific requirements that apply to dwellings or places of business and special construction objects such as canopies, signs, pedestrian walkways, parking lots, and radio and television antennas.
Current Codes[edit]
Energy codes in the United States[edit]
The energy codes of the United States are adopted at the state and municipal levels and are based on the International Energy Conservation Code (IECC). Previously, they were based on the Model Energy Code (MEC).
As of March 2017, the following residential codes have been partially or fully adopted by states:[17]
- 2015 IECC or equivalent (California, Illinois, Maryland, Massachusetts, Michigan, New Jersey, New York, Vermont, Washington)
- 2012 IECC or equivalent (Alabama, Connecticut, Delaware, District of Columbia, Florida, Iowa, Minnesota, Nevada, Rhode Island, Texas)
- 2009 IECC or equivalent (Arkansas, Georgia, Idaho, Indiana, Kentucky, Louisiana, Montana, Nebraska, New Hampshire, New Mexico, North Carolina, Ohio, Oklahoma, Oregon, Pennsylvania, South Carolina, Tennessee, Virginia, West Virginia, Wisconsin)
- 2006 IECC or equivalent (Utah)
- <2006 IECC or no statewide code (Alaska, Arizona, Colorado, Kansas, Maine, Mississippi, Missouri, North Dakota, South Dakota, Wyoming)
Historical Codes[edit]
Energy codes in the United States[edit]
2005[edit]
As of September 2005, the following residential energy codes had been partially or fully adopted by states:[18]
- 2003-2004 IECC or equivalent (Alaska, Arkansas, California, Connecticut, Idaho, Kansas, Nebraska, Maryland, Montana, New Mexico, Ohio, Pennsylvania, South Carolina, Utah, Virginia, Washington)
- 1998-2001 IECC or equivalent (Alabama, Delaware, District of Columbia, Florida, Georgia, Kentucky, Michigan, New Hampshire, New York, North Carolina, Oregon, Texas, Vermont, West Virginia, Wisconsin)
- <1998 IECC (Hawaii, Indiana, Iowa, Louisiana, Massachusetts, Minnesota, New Jersey, North Dakota, Tennessee)
- No statewide code / weaker (Arizona, Colorado, Illinois, Maine, Mississippi, Missouri, Nevada, Oklahoma, South Dakota, Wyoming)
2004[edit]
As of January 2004, the following residential energy codes had been partially or fully adopted by states:[18]
- 2003 IECC or IRC (Kansas, New Mexico, Utah)
- 2000 IECC or IRC or equivalent (Alabama, California, Idaho, Florida, Georgia, Kentucky, Maryland, New Hampshire, New York, North Carolina, Ohio, Oregon, Pennsylvania, Rhode Island, South Carolina, Texas, Virginia, Washington, West Virginia, Wisconsin)
- 1998 IECC (Oklahoma)
- 1995 MEC or equivalent (Alaska, Connecticut, Hawaii, Massachusetts, Louisiana, Minnesota, New Jersey, Vermont)
- 1993 MEC or equivalent (Delaware, Montana, North Dakota)
- 1992 MEC or equivalent (Arkansas, Indiana, Iowa, Tennessee)
- No code or code not EPAct compliant (Arizona, Colorado, Illinois, Maine, Michigan, Mississippi, Missouri, Nebraska, Nevada, South Dakota, Wyoming)
2000[edit]
As of Fall 2000, the following residential energy codes had been partially or fully adopted by states:[18]
- 2000 IECC rule making (Maryland, New York, Pennsylvania, South Carolina)
- 1995 MEC or equivalent (Alaska, California, Connecticut, Florida, Georgia, Hawaii, Louisiana, Massachusetts, Minnesota, New Hampshire, North Carolina, Ohio, Oklahoma, Oregon, Rhode Island, Utah, Vermont, Virginia, Washington, Wisconsin, Wyoming)
- 1993 MEC or equivalent (Alabama, Delaware, Kansas, Montana, North Dakota)
- 1992 MEC or equivalent (Arkansas, Indiana, Iowa, Kentucky, New Mexico, Tennessee)
- No code or code not EPAct compliant (Arizona, Colorado, Idaho, Illinois, Maine, Michigan, Mississippi, Missouri, Nebraska, Nevada, New Jersey, South Dakota, Texas, West Virginia)
1998[edit]
As of 1998, three states (Ohio, Michigan, and Virginia) had adopted the 1993 MEC residential energy code. The remaining states had adopted either: a state-written code; a regional code; a prior version of the MEC or American Society of Heating, Refrigerating and Air Conditioning Engineers standards; or no code at all.[19]
See also[edit]
- Variance (land use) – permission to vary zoning and sometimes building to code
References[edit]
Wikimedia Commons has media related to Building and Fire Code Violations. |
- ^Ching, Francis D. K.; Winkel, Steven R. (2016-03-22). Building Codes Illustrated: A Guide to Understanding the 2015 International Building Code. John Wiley & Sons. ISBN978-1-119-15095-4.
- ^ ab'Hammurabi's Code of Laws'. Archived from the original on 2008-05-09. Retrieved 2008-05-24.
- ^'About ICC'. Retrieved 2013-12-08.
- ^Canada, Government of Canada. National Research Council. 'Codes Canada - National Research Council Canada'. www.nrc-cnrc.gc.ca. Retrieved 1 April 2018.
- ^Sutyagin House, Arkhangelsk, Russia: Standing tall. WorldArchitectureNews.com, Wednesday 07 Mar 2007. (Includes photo)
- ^'Гангстер-хаус: Самый высокий деревянный дом в России объявлен вне закона' (Gangster house: Russia's tallest wooden house is now outlawed), Rossiiskaya Gazeta, 2008-06-26. (in Russian)
- ^NYC Construction CodesArchived July 2, 2006, at the Wayback Machine
- ^Deuteronomy 22:8
- ^'Charles II, 1666: An Act for rebuilding the City of London.', Statutes of the Realm: volume 5: 1628–80 (1819), pp. 603–12. URL: british-history.ac.uk, date accessed: 08 March 2007.
- ^'Book 1, Ch. 15: From the Fire to the death of Charles II', A New History of London: Including Westminster and Southwark (1773), pp. 230–55. URL: http://www.british-history.ac.uk/report.asp?compid=46732. Date accessed: 07 March 2007.
- ^'A Brief History of Building Regulations'.
- ^Baltimore: The Building of an American City, Sherry H. Olson, Published 1997, Johns Hopkins University Press, Baltimore (Md.), ISBN0-8018-5640-X, p. 248.
- ^New International Encyclopedia
- ^Puleo, Stephen (2004). Dark Tide: The Great Boston Molasses Flood of 1919. Beacon Press. ISBN0-8070-5021-0.
- ^Hageman, Jack M., and Brian E. P. Beeston. Contractor's guide to the building code. 6th ed. Carlsbad, CA: Craftsman Book Co., 2008. 10. Print.
- ^Wexler, Harry J., and Richard Peck. Housing and local government: a research guide for policy makers and planners. Lexington, Mass. u.a.: Lexington Books, 1974. 53. Print.
- ^'Residential Code Status | The Building Codes Assistance Project'. bcapcodes.org. Retrieved 2018-09-11.
- ^ abcHistorical archives of the Building Codes Assistance Project.
- ^Jones, Ted; Norland, Douglas; Prindle, William (1998). 'Opportunity Lost: Better Energy Codes for Affordable Housing and a Cleaner Environment'. Alliance to Save Energy.
External links[edit]
Retrieved from 'https://en.wikipedia.org/w/index.php?title=Building_code&oldid=916272500'
Here we detail about the meaning, objectives, principles, objections against and evolution and development of cost accounting.
Meaning:
Cost accounting is the classifying, recording and appropriate allocation of expenditure for the determination of the costs of products or services, and for the presentation of suitably arranged data for purposes of control and guidance of management. It includes the ascertainment of the cost of every order, job, contract, process, service or unit as may be appropriate. It deals with the cost of production, selling and distribution.
It is thus the provision of such analysis and classification of expenditure as will enable the total cost of any particular unit of production or service to be ascertained with reasonable degree of accuracy and at the same time to disclose exactly how such total cost is constituted (i.e. the value of material used, the amount of labour and other expenses incurred) so as to control and reduce its cost.
ADVERTISEMENTS:
According to Wheldon, “Cost accounting is the application of accounting and costing principles, methods and techniques in the ascertainment of costs and the analysis of saving/or excess cost incurred as compared with previous experience or with standards”. Thus, cost accounting relates to the collection, classification, ascertainment of cost and its accounting and control relating to the various elements of cost.
It establishes budgets and standard costs and actual cost of operations, processes, departments or products and the analysis of variances, profitability and social use of funds.
Thus, cost accounting has the following features:
1. It is a process of accounting for costs.
2. It records income and expenditure relating to production of goods and services.
3. It provides statistical data on the basis of which future estimates are prepared and quotations are submitted.
4. It is concerned with cost ascertainment, cost control and cost reduction.
5. It establishes budgets and standards so that actual cost may be compared to find out deviations or variances.
ADVERTISEMENTS:
6. It involves the presentation of right information to the right person at the right time so that it may be helpful to management for planning, evaluation of performance, control and decision making.
Difference between Costing and Cost Accounting:
Main differences between costing and cost accounting are given as under:
Objectives of Cost Accounting:
Objectives of cost accounting are ascertainment of cost, fixation of selling price, proper recording and presentation of cost data to management for measuring efficiency and for cost control and cost reduction, ascertaining the profit of each activity, assisting management in decision making and determination of break-even point.
The aim is to know the methods by which expenditure on materials, wages and overheads is recorded, classified and allocated so that the cost of products and services may be accurately ascertained; these costs may be related to sales and profitability may be determined. Yet with the development of business and industry, its objectives are changing day by day.
Following are the main objectives of cost accounting:
1. To ascertain the cost per unit of the different products manufactured by a business concern;
ADVERTISEMENTS:
2. To provide a correct analysis of cost both by process or operations and by different elements of cost;
3. To disclose sources of wastage whether of material, time or expense or in the use of machinery, equipment and tools and to prepare such reports which may be necessary to control such wastage;
4. To provide requisite data and serve as a guide for fixing prices of products manufactured or services rendered;
5. To ascertain the profitability of each of the products and advise management as to how these profits can be maximised;
6. To exercise effective control if stocks of raw materials, work-in-progress, consumable stores and finished goods in order to minimise the capital locked up in these stocks;
7. To reveal sources of economy by installing and implementing a system of cost control for materials, labour and overheads;
8. To advise management on future expansion policies and proposed capital projects;
9. To present and interpret data for management planning, evaluation of performance and control;
10. To help in the preparation of budgets and implementation of budgetary control;
11. To organise an effective information system so that different levels of management may get the required information at the right time in right form for carrying out their individual responsibilities in an efficient manner;
12. To guide management in the formulation and implementation of incentive bonus plans based on productivity and cost savings;
13. To supply useful data to management for taking various financial decisions such as introduction of new products, replacement of labour by machine etc.;
14. To help in supervising the working of punched card accounting or data processing through computers;
15. To organise the internal audit system to ensure effective working of different departments;
16. . To organise cost reduction programmes with the help of different departmental managers;
17. To provide specialised services of cost audit in order to prevent the errors and frauds and to facilitate prompt and reliable information to management; and
18. To find out costing profit or loss by identifying with revenues the costs of those products or services by selling which the revenues have resulted.
Broadly speaking, the above objectives can be re-grouped under the following three heads:
ADVERTISEMENTS:
(1) Ascertainment and analysis of cost and income by product, function and responsibility.
(2) Accumulation and utilisation of cost data for control purposes to have the minimum possible cost consistent with maintenance of quality. This objective is achieved through fixation of targets, ascertainment of actuals, comparison of actuals with targets, analysis of reasons of deviations between actuals and targets and reporting deviations to management for taking corrective action.
(3) Providing useful data to management for taking decisions.
Objections Against Cost Accounting:
A number of objections are generally raised against the introduction of costing on various grounds.
Following are some of the important objections usually raised:
1. Want of Necessity:
It has been argued that costing is of recent origin and that industries prospered in the past and are still prospering without the aid of costing and, therefore, expenditure incurred in installing a costing system would be an unnecessary expenditure.
This argument overlooks the fact that modern industries are running under highly competitive conditions and that every manufacturer should know the actual cost of production to decide how far he can reduce the selling price. Many industrial failure.’ in the past may be attributed to the lack of knowledge on the part of manufacturer of actual cost of production and, therefore, selling products below cost.
2. Inapplicability:
It is argued that modern methods of costing are inapplicable to many types of industries. It is true that costing cannot be applied with advantage to trading concerns and concerns of small size. But in many cases some methods of costing can always be devised to suit the requirements of the business.
It should be clearly understood that there is no stereotyped system of costing which can be applied to all types of industries. The system of costing should be so devised as to suit the business but not the business to suit the system.
3. Failure in Many Cases:
It is argued that the adoption of costing system failed to produce the desired results in many cases and, therefore, the system is defective. The failure of a system may be due to several causes such as apathy or indifference of management, lack of adequate facilities, non-co-operation or opposition from the employees. So it is hasty to find fault with the system, if it fails to produce the desired results.
4. Mere Matter of Forms and Rulings:
It is argued that after some time, a costing system degenerates into a matter of forms and rulings. This is not the fault of the system. It is the fault of the way in which the system is maintained. Forms and rulings are essential for a costing system but they must be revised and brought up-to-date in the light of altered conditions. If this is not done, the system is bound to degenerate into a mere matter of forms and rulings.
5. Expensive:
It is said that the cost involved in installing and working a cost system is out of all proportions to the benefits derived therefrom. It may be stated in this connection that a costing system must be a profitable investment and should produce benefits commensurate with the expenditure incurred on the system. If care is taken to devise a costing system to suit the requirements of the industry and avoid unnecessary elaboration, expenditure incurred in installing and operating the system will be a profitable investment and will bring adequate return.
General Principles of Cost Accounting:
Following are the main principles of Cost Accounting:
1. Cause-Effect Relationship:
Cause-effect relationship should be established for each item of cost. Each item of cost should be related to its cause as minutely as possible and the effect of the same on the various departments should be ascertained. A cost should be shared only by those units which pass through the departments for which such cost has been incurred.
2. Charge of Cost Only after its Incurrence:
Unit cost should include only those costs which have been actually incurred. For example unit cost should not be charged with selling cost while it is still in factory.
3. Past Costs Should not Form Part of Future Costs:
Past costs (which could not be recovered in past) should not be recovered from future costs as it will not only affect the true results of future period but will also distort other statements.
4. Exclusion of Abnormal Costs from Cost Accounts:
All costs incurred because of abnormal reasons (like theft, negligence) should not be taken into consideration while computing the unit cost. If done so, it will distort the cost figures and mislead management resulting in wrong decisions.
5. Principles of Double Entry Should be Followed Preferably:
To lessen the chances of any mistake or error, cost ledgers and cost control accounts, as far as possible, should be maintained on double entry principles. This will ensure the correctness of cost sheets and cost statements which are prepared for cost ascertainment and cost control.
Evolution and Development of Cost Accounting:
Widespread growth of industrialisation in the western world during the last half of the 19th century gave rise to the development of cost accounting. With the advent of the factory system, necessity for accurate cost information was felt to bring efficiency in production. In spite of this, there was slow development of cost accounting during the 19th century.
To quote Eldon S. Hendriksen, “Not until the last 20 years of the 19th century was there much literature on the subject of cost accounting in England and even then very little was to be found in the United States. Most of the literature until this time emphasized the procedures for the calculation of prime costs only.”
Several reasons for the late development of cost accounting can be attributed as given below:
1. Overheads (i.e. indirect costs) constituted a small part of total cost in the early period of the factory system as costly machinery was uncommon during those days. Necessity of cost accounting is felt more if overheads form a significant portion of total cost as we will see in t he course of our discussion in the book.
2. A tendency among the cost accountants to keep their costing methods strictly secret was also responsible for slow development of cost accounting.
3. Until the late 19th and early 20th centuries, manufacturing processes were simple and firms were producing a small variety of products. Because of these facts also, development, cost accounting was slow.
The most rapid development in cost accounting took place after 1914 with the growth of heavy industry and mass production methods when costs (i.e., overheads) other than materials and labour constituted a significant portion of the total cost of production. The scientific management movement led by Taylor gave impetus to the development of cost accounting because it contributed to the use of standard costs in planning manufacturing operations and in evaluating performance.
The development of cost accounting in India is of recent origin and it started gaining importance after the independence of the country when the Indian Government started laying emphasis on the industrial development of the country. Further, provision of cost audit under section 233 B of the Companies Act has given impetus to the development of cost accounting in India.
The Vivian Bose Enquiry Commission brought to light the various malpractices prevalent in the manufacturing establishments and it was thought that the financial audit for the audit of financial accounts at the end of the year was insufficient to judge the real efficiency of working of manufacturing organisations.
As a result, the concept of cost audit emerged to get the best utilisation of the resources of the country which are used in the manufacturing organisations and the Government was given the power for ordering cost audit under section 233 B of the Companies Act, 1956.
The Government may appoint a cost auditor to conduct cost audit where it is necessary:
(a) So to do in the opinion of the Government under section 233 B of the Companies Act, 1956;
(b) To ascertain correct cost of certain units when Government is approached for protection or financial help;
(c) To ascertain correct cost of contract given to private firms under ‘cost plus’ basis;
(d) Fix reasonable prices of certain items of production so as to prevent undue profiteering.