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Kostenermittlung nach DIN 276 ist in frhen Planungsphasen blich und zweckmig. Kostencontrolling verlangt aber zur Gebude- und Bauteiloptimierung die Kostenfrherkennung. Damit sind die Kostenverursachung und Kostenbeeinflussung die Schwerpunkte. Das lag bisher vor allem im Interesse der Bauherren und Planer. Mit der Zunahme des Schlsselfertigbaues und der Pauschalpreisbildung sind davon auch Bauunternehmen massiv betroffen.
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