This part of the standard deals with cost planning in building construction, in particular with the identification and classification of costs. It covers the direct costs of work performed for the new construction, conversion and modernization of buildings as the indirect costs involved; see DIN 18960 for specifications relating to the running costs of buildings.
The standard defines terms to be used in cost planning; it specifies the distinctive features of costs, thus providing a basis on which comparisons of the results of such cost planning may be undertaken. Cost data identified in accordance with this standard may, when used for other purposes (e.g. payment of contractor's work, tax relief applications), be taken as input data for the necessary calculations. However, an evaluation of costs in terms of the relevant regulations lies outside the scope of this standard.