The Contractual ADC (Average Daily Cost) means the cost of a resource when working on a project/delivery (or positioned on an opportunity).
Here is the detail of the formula in order to calculate it:
Contrat ADC = Salary ADC + Contractual advantages ADC + Contractual expenses ADC
Salary ADC =[(monthly gross salary x charges) x 12] / number of annual working days
Contractual advantages ADC = Contractual advantages cost per day
Contractual expenses ADC = Contractual expenses cost per day
Contrat ADC = excluding tax daily rate + (possible contractual advantages and contractual expenses ADC)