Which means SMR in the estimate. Structure of the estimated cost of construction and construction and installation work. What is regulated by the CMR

To reflect the full value of all the works and costs provided for by the project, including the estimated cost of construction and installation work, the costs of purchasing equipment, tools, inventory, as well as all associated costs, consists of a consolidated estimate calculation of the cost of construction.

The result of the consolidated estimated calculation is the complete estimated cost of building an estimated object.

For objects of industrial and housing and civil construction, costs in consolidated estimated cost calculations are distributed by 12 chapters:

• 1. "Preparation of the construction site."
• 2. "Basic construction objects."
• 3. "Objects of utility and maintenance destination".
• 4. "Energy facilities".
• 5. "Objects of transportation and communication."
• 6. "External networks and facilities of water supply, sewage, heat supply and gas supply."
• 7. "Improvement and gardening of the territory."
• 8. "Temporary buildings and structures."
• 9. "Other works and costs".
• 10. "The content of the Directorate (Technical Supervision) of the enterprise under construction."
• 11. "Preparation of operational personnel" (taken into account only for projects of production buildings with a new technology that does not have a profile of appropriate training in universities and dsces).
• 12. "Project and survey work, author's supervision."

In the UPBS-2001, the specific indicators of the cost of construction take into account all costs for the construction of buildings and structures, including:

• - costs for the preparation of the territory for construction;
• - customer-developer costs;
• - advertising costs;
• - the costs of renting land plots for construction (the market value of land plots in the indicators is not taken into account);
• - cost management costs;
• - costs of insurance of construction and assembly risks;
• - direct costs;
• - overhead;
• - estimate profit;
• - costs for temporary buildings and structures;
• - Other works and costs (winter appreciation, etc.);
• - Reserve of funds for unforeseen work and costs attributable to the cost of construction of capital construction facilities

Since the listed costs should not be taken into account when compiling a consolidated estimated calculation, then the chapters of the consolidated estimated calculation No. 1, 8, 9, 10 do not provide.

In chapter 2 "Basic construction objects" includes the estimated cost of buildings and structures, determined according to the OTBS-2001 on the estimated indicators of analog facilities. The share of construction and installation work in the total estimated cost of construction is determined by table. 6, the share of the cost of equipment in the cost of construction - on the estimated indicators of the analog object.

Table 6. The ratio of the cost of construction and installation work to the total cost of construction

For the estimated facility "hotel and shopping complex Moscow", the share of SMR in the total estimated cost of construction is 75% (31512 x 0.75 \u003d 23634.3 thousand rubles), the cost of equipment - 6% (31512x 0.06 \u003d 1891 thousand roubles.).

In ch. 3-7 objects are included, the list of which corresponds to the name of chapters. The volume of expenditures on the corresponding chapters is taken at the actual cost of auxiliary objects, or within 3-10%, if there is no information about the cost of such objects.

In Chapter 12 "Design and Exchange Works, Cup Supervision" indicates the cost of the relevant work, determined depending on the category of complexity of the design of the estimated building and its estimated cost (in the 1991 prices) as a percentage of the estimated cost of construction (the result of the chapters 1- 7) According to the directory of basic prices for design work for construction. Recalculation of the estimated cost of construction from prices 2000 in the price of 1991 is carried out by their division on the coefficient K. 2001-1991 \u003d 16. The category of complexity of the design will be determined according to clause 2.10, the proportion of project work on the value of the construction of the object - on the table. 1, p. 2.4. The cost of the author's supervision is 0.2% of the results of chapters 1-10, examination of projects - from 0.3 to 20% of the cost of design and survey work.

The estimated cost of the object "Hotel-shopping complex in Moscow" (in the amount of chapters 1-10 of the SSR) in the prices of 1991 is 39390/16 \u003d 2461.8 thousand rubles. For the estimated proportion of appropriate expenses is:

• - Design and survey works (PIR) -6.42%, according to Table. 1, p. 2.4. The price of Pier in 1991 prices is 2461.8 x 6.42% \u003d 160 thousand rubles.
• - Project examination -10.53% of the Pier value in prices 1991
• - Author's supervision - 0.2% of the results of chapters 1-10 (p. 4.91);

The reserve for unforeseen costs is charged following the results of the chapters 1-12 of the consolidated estimated calculation in the amount of not more than 2% for the objects of the social sphere and no more than 3% - for objects of production purposes and is designed to reimburse the cost of work and costs, the need for which occurs during the design or during construction as a result of refinement of design solutions or conditions for construction on facilities (types of work) provided for in the approved project.

The outcome of the consolidated estimated calculation is translated into current prices to multiply the costs of the sections of the estimated cost to the coefficients of the rise in price of the estimated cost of work in the 3rd quarter of 2016, approved by the Ministry of Travel of the Russian Federation:

• - for construction and assembly work- 6.48 (ad. 1);
• - for equipment - 3.92 (adj. 4);
• - for design work - 3.92 (adj. 2);
• - for unforeseen expenses (other works) - 7.41 (adj. 3);

At the end of the consolidated estimated calculation is added value added tax, not taken into account in the costs presented in the UPBS-2001.

The consolidated estimated calculation by the estimated object is presented in Table. 7.

Table 7. The consolidated estimated calculation of the hotel and shopping complex in Moscow, compiled at prices for the 3rd quarter of 2016.

2.1. Theoretical foundations for analyzing the cost of the CMR

The cost of CMR shows the costs of a construction organization for the implementation of a certain amount of work, and the amount of costs predetermines financial results. For successful work, the construction organization is obliged to constantly monitor the formation of the cost of production and sales of products.

Extensive source information is used for expense analysis: contract contracts, design and estimate documentation, construction plan, statistical reporting (F No. 5-s), explanatory notes for annual reports, accounting data (magazine-order No. 10-C, annexes to Him - No. M-10 "Report of the Material and Responsible Person" and M-29 "Report on the expenditure of building materials in comparison with the production standards of expenses", acts to write off costs, payment orders and accounts for the payment of materials), operational data.

Analysis of the cost of the CMR is starting with the estimate of its structure, which allows you to identify articles or elements of the costs that are most susceptible to changes and predetermine the level of costs in general.

To analyze the structure of the cost of the CMR, calculate and evaluate:

· Share (percentage) of each article or element (D i.) In the total cost of CMR:

where Z. I. - Costs in i.Article or i.- Element in the actual, planned or estimated cost of CMR, R.; C - actual, planned or estimated CMR cost, according to which the structure, p.;

· The cost level of i.-R article (element) in kopecks on the ruble of a performed and implemented SMR volume (UZ I., k. / r.):

(2.2.)

where C is the cost (contract price) of the amount of CMR, p.

Materials. The costs of materials and designs have the highest specific weight at the cost of the CMR - about 60%, including on the main production - about 40%. In connection with the industrialization of construction, the share of these costs is continuously increasing, therefore, even minor deviations of the level of costs for materials from the planned indicator significantly affect the cost of work.

Deviation in the cost of the article "Materials" (DR) occurs as a result of a change:

The volume of the work performed (for each type of CMR) in natural units (D N);

Consumption of materials for each unit of work performed;

Prices for purchased materials (DC).

To analyze the costs of the article "Materials" establish planned (ZM. P) and actual (EF. F) costs by type of materials:

(2.3)

(2.4)

where N.f I. N.p - according to the actual and planned volumes of the work performed (for each type of CMR) in natural units; g.f I. g.p - respectively, the actual and planning norms of consumption of materials on each unit of work performed in natural units; CF and CPU - respectively actual and planned prices of materials used, p.

Then determine the deviation of the planned costs of materials from the actually achieved (DZ M):

DZ M \u003d s MF - s Mp (2.5)

Calculate deviations of the actual costs of materials from the planned due to changes:

volume of work

(2.6)

consumption rate of materials

(2.7)

price per unit of material

In addition, the article "Materials" affects the substitute for materials. The effect of this factor is estimated according to the above formulas, since the substitution of materials may be accompanied by a change in the volume of work and the nomenclature of materials, and therefore their prices and consumption.

Analysis of the consumption of materials and structures is based on the literal accounting data for the actual consumption of material values \u200b\u200bin comparison with their expense on estimated and planned standards. Deviations from the norms may be caused by various reasons. Thus, the use of lower quality materials leads to an increase in losses due to large waste and marriage. Losses arise in the case of the use of higher quality materials (varieties) than required for this work on technical standards.

Systematic control and analysis of material costs in the SMR are conducted on the basis of the standard statistical reporting of the chiefs of construction sites (forms 29th and 1-cm). Such reports are monthly, it serves as the basis for writing off materials for the cost.

Depending on the sources of production, the materials used in the CMR are conventionally divided into local and imported.

Local materials Enter construction facilities mainly by road from enterprises of building materials industry, as well as from organizations and utility industries of construction organizations. Wholesale prices for them are as a rule, the Franco-Enterprise is supplier. Consumer transportation costs are considerable and sharply fluctuate depending on the conditions for providing the buildings by local materials.

Bridal materials Compared mainly by rail (or water transport). Wholesale prices can be installed by the Franco Wagon - the destination station. Calculations with suppliers Customers are produced by planned prices, composite elements of which are the same as the elements of the calculation of estimated prices.

When analyzing transportation costs, you should check the compliance of transport organization accounts to the actual volume and transport conditions. To this end, it is compared: the number of basic materials for the transport of which is paid to transport organizations, with the number of those materials surrounded in warehouse accounting for the period under review; transportation distances specified in accounts with actual; Classification of goods and tariffs applied in accounts with established relevant authorities.

The increase in prices for materials is significantly affected by the procurement and warehousing costs. When analyzing the costs of materials, the deviation of the actual costs should be established on individual articles of the procurement and warehouse expenses, as well as on the costs provided for in the estimate. Analysis of production and economic activity makes it possible to allocate the main reasons for changing the cost against the plan due to recalculation (or economies) of the costs of materials:

The overrun of materials in relation to the production standards by increasing their actual consumption;

The use of materials of higher varieties, grades and sizes than provided by the project;

Appreciation of materials due to irrational transport from some objects to others;

Non-compliance with the planned procurement and warehouse expenses actual due to the insecurity of the front of the work, storing the extensive stock of materials;

An increase in transportation costs that have the greatest share in the cost of this article;

Exceeding the planned cost of outbuilding production products.

Wage. Analysis of the costs of the "Basic Wages of Workers" is to determine and evaluate the deviations of the actual costs from regulatory (or planned) and identify the reasons for overpowering. Such reasons can be:

Changing the structure of SMR intensiveness;

Non-compliance with the qualifications of the workers provided for by the estimate-normative base (overstate the discharges of workers compared with the discharges);

Low quality building materials and structures;

Low quality work and marriage;

Non-compliance with the level of mechanization of work;

Changes in the degree of collection of constructed real estate objects.

Analysis of the cost of the article "The main wages of workers" is preceded by the analysis of the wage fund of the construction organization and its distribution under the costs of the cost. Analysis methodology provides for the establishment of actual data deviations from planned by the wage fund as a whole, according to costs and types of wages.

Distribution of the Salary Fund for Cost Articles and the definition of deviations of actually spent sums from scheduled allows you to determine the impact of the change of the salary fund for the cost.

The value of the salary fund depends on the size of the average wage and the number of employees. Experience (savings) of the salary fund (ΔPHz h) as a result of an increase in (reduction) of the number of employees (p) is defined as a product of a planned average salary () and changes in the number of employees:

(2.9)

where the Russian Federation, RP - respectively, the actual and planned number of employees.

Experience (savings) of the wage foundation as a result of increasing (reduction) of its level against the planned is determined by the formula

DFZ C. (2.10)

The same technique is used to analyze the salary of other categories of working and additional wages. In general, the analysis algorithm provides:

Establishing absolute deviations of actual costs from planned;

Identifying indicators that determine the planned and actual amount of payments for this type of salary;

Quantitative assessment of the effect of deviation of indicators from planned;

Identify the reasons for changes in indicators that caused the amount of payments for this type of salary.

A detailed analysis of the salary fund is carried out according to the brigade, a plot, control. At the level of the construction organization, summarize the results of the analysis of the reasons for overpowering (saving) of the salary fund:

Changing the amount of work and rates for workers partners due to the revision of project decisions, deviations from the normal conditions of construction, replacement of materials, machinery and mechanisms, work performed by manual way, alteration of defective products, performing operations not provided for by the project, and improper use of rates;

Changing the average hourly tariff rates and spent working time due to the change in the qualification structure of the volunteers, their number and number of outputs;

Changing additional payments due to the payment of awards for the implementation and over-fulfillment of the plan to contract teams on chord outfits, surcharges for work on weekends and holidays, surcharges to the average earnings of working in their use not by profession, payment of intelligent and intraspem downtime, additional payments from the collective fund, etc. ;

Changes in additional wages due to departures in the payment of vacations, the time of government responsibilities; Detards for the leadership of the brigades, work at night, overtime, etc.

Costs for the maintenance and operation of construction machines and mechanisms Depend on the specifics of the SMR performed. When using leased machines and mechanisms, costs are significantly higher than in the presence of a private parking machine.

In the context of the current system of specialization in construction, three organizational forms of operation of building machines are used. This is due to the presence of several forms of relationship between mechanization and construction management and construction:

Mechanization management performs construction and installation work as a subcontractor with its own forces. At the same time, the calculation is carried out for the completed scope of work on existing unit rates or enlarged prices;

Machines are provided with construction organizations to operate temporarily, with service personnel and maintenance. Calculations for the operation of machines are made according to calculating planning prices (machine-shift, machine-hour, etc.) and at prices established by the unit of the machine performed;

The management of mechanization of work is provided by construction and installation organizations construction vehicles and mechanisms on lease terms. At the same time, the latters themselves carry out maintenance and carry all other operating costs. Payment for rented machines produced according to the approved planning and settlement prices for every day of staying machines.

If construction and installation organizations have construction machines on their balance, then they themselves calculate the cost of a unit of work and machine-shift.

The presence of various organizational forms of operation of building machines and mechanisms determine the two approaches to cost analysis.

If a construction organization is calculated with the management of mechanization for the completed work, the procedure for analyzing the cost of the cost of "the cost of the operation of construction machines and mechanisms" is as follows:

1. Calculate the planned (s n) and actual (s f) costs:

(2.11)

where W. P, W. F - the planned and actual volume of mechanized work; C P, C F - planned and actual planning and estimated price per unit of physical volume of mechanized work.

2. Set the deviations of the actual costs from the planned due to the change:

actual volumes of mechanized work

(2.13)

actual prices per unit volume of work from planning-settlement

(2.14)

If a construction organization is calculated with the management of mechanization for the number of exhaust machinations, the order of analysis is as follows:

1. Calculate the planned and actual costs:

, (2.15)

where, the planned and actual number of waste machines and shifts; - the planned and actual cost of the machine-shift.

2. Remove the deviations of the actual costs from the planned due to the change:

actually spent machine-shift

(2.16)

actual value of machine shift

(2.17)

The costs of costs under the article "Operation of construction machines and mechanisms" can be caused by unsatisfactory use of machines at construction sites and unreasonable increase in the number of machine-shift expendable due to the absence of the front of the work; insufficient use of streaming methods of construction; lack of two- and three-chaired work; interruptions in providing construction materials, details, structures, electricity, etc.; unsatisfactory organization of repair of cars and lack of spare parts; low qualifications and labor discipline service personnel; Commissioning of mechanization controls due to overestimation of the last number of exhaust machines and performed physical scope of work.

The increase in the cost of the machine-shift is often due to the use of machines not those types, stamps and capacities that are required for the production of work. This leads to incomplete use of machines and an increase in the expenditure on their operation.

Overheads. Analysis of overhead is carried out in several stages:

1. Calculate and evaluate the level of overhead (according to the estimate, plan and actual) as the ratio of their amount to the SMR volume. If the actual level is higher than the regulatory and planned, establish the causes of deviations. They may be improperly drawing up the estimates of overhead and the understatement of their percentage in the contractual SMR, insufficient control over the formation of overhead costs, incomplete compensation from the customer actually incurred by other overhead and others.

2. If there is estimates, you check the deviation of the actual expenses from the estimated costs for each group and the article overhead. We establish the reasons for overvaluation, evaluate the reserves of savings of overhead and outlines specific ways to reduce them with the development of activities included in the Technical Development Plan.

3. Assess the impact of non-compliance with the construction time for each object to change the amount of overhead costs:

where UD.N.R - the appreciation of the conditionally permanent overhead costs, p.; NR UP - the conditionally constant part in the composition of overhead costs of the object is from 30 to 60%, depending on the specifics of the SMR, p.; T f and T D - according to the actual construction period of the object and the contract provided for by the contract, month.

In the practice of building production, overheads are made to divide on conditionally permanent (having the same absolute value for different periods, regardless of the volume of work performed) and conditionally variables (absolute value varies depending on the scope of work).

In construction organizations, all articles of administrative and economic expenditures include conditionally and constant overhead costs; costs of sanitary service of workers, labor protection, safety equipment; on the content of the watchdog and fire protection; Costs for testing materials, structures and parts of structures, including the costs of maintaining materials testing laboratories. These costs account for approximately 60% of the amount of overhead, all other HP articles (accrual for workers' wages, the cost of organizing and manufacturing works, etc.) relate to conditionally variables.

Species and features of estimates

Methods of drawing up estimates

Calculation of construction estimates

Estimated costs (costs) It is intended for a grouping of the upcoming expenses of the enterprise, aimed at carrying out any activity. In addition, there are estimates aimed at financing the activities of any enterprise or organization. The goal may be the implementation of design or construction work and the like. In our article, we will talk about the types of estimates, the methods of their compilation, we give an example of calculating the construction estimate for the improvement of the territory.

Many facts of economic activity require estimated calculation. The estimates are of different species, it depends on the type of activity of the organization, its organizational and legal form. Thus, production companies constitute estimates for production costs, non-profit organizations - estimates of income and expenses, construction - specialized construction documentation, which includes estimates for the implementation of CMR (construction and installation work) and on the development of project documentation.

Types of Smith

Estimation costs for production

Includes the planned costs of manufacturing products, is compiled for each type of product manufactured.

It indicates direct, or variables, expenses that depend on the volume of products:

• material costs;
• sales of production workers and insurance premiums;
• depreciation deductions;
• other expenses directly related to the production of products.

Here is formed incomplete cost of product.

Such cost estimates are used when calculating the normative value of the finished products, according to which it will be taken into account in the warehouse, and the selling price at which this product will be implemented to buyers.

Estimated production costs makes it possible to control the use of resources - not to recalculate material costs, timely detect deviations of actual indicators from planned, analyze and eliminate the causes of deviations. Without production estimates it is impossible to control the actual costs.

Revenue estimates and expenses

In the estimates of the income and expenses of the HOA (partnership of owners of the property), TSN (real estate owners), garage cooperatives, the horticultural non-profit partnerships indicate the amount of membership and (or) target contributions that are on the content of a non-profit organization, and in expenditures - all produced Her expenses.

In the expenditures of such organizations, including the wages of the accountant and the Chairman, the costs of protection, utility costs, garbage export, fire safety, etc. are approved by estimates by the general meeting of owners.

At the end of the year, the Audit Commission checks the validity of the costs, their documentary confirmation, compliance with the actual expenses of the costs specified in the estimate.

Construction estimates

Compiled on construction and installation work on the repair, overhaul of buildings and equipment, for the reconstruction and construction of new facilities (buildings, residential buildings, cottage settlements), landscaping of the yard territories, the gasket of roads, etc., as well as on design and survey Work on construction.

3 components of the estimate of the SMR:

1) direct costs;

2) overhead;

3) Estimate profit.

The estimates for investment projects are laid on the costs of design and survey and construction work, the profit should be obtained by a contract organization from performing work.

As a rule, the price in investment contracts and construction contracts of the contractual contractual (i.e. free, not tied to anything).

The cost of construction is determined at the stage of preparing design and estimate documentation, taking into account economic, geographical and natural factors, local conditions. Subjects of investment activities (investors, customers-developers, contractors) are independent and equal, so the price of capital construction facilities is established by mutual agreement of the parties.

The cost of construction can be determined at different stages, for example:

• design work (compilation of general plan, sketches, etc.);
• construction and installation work (directly execution of construction work);
• commissioning work on the commissioning of the necessary equipment on the object under construction.

Prices in building estimates are determined on the basis of a variant and flexible approach without tight regulations and excessive centralization. Select the optimal cost, deadlines and quality of projects allow contract trading.

The cost of construction products and production depends on demand: the more in demand housing, the more expensive 1 m 2 of the living area and the more the residential buildings are erected.

The estimate can be any participant in the investment process:

• designer working under the contract with the customer. In this case, the estimate usually make up a resource method or in a basic level using a solid price;
• the customer - determines the preliminary cost of the investment project or constitutes an investor estimate for the package of tender documentation;
• the general contractor is determining the cost through contract trading.

Depending on who from the subjects of investment activity was estimated, the following types are distinguished (Table 1).

Table 1

Types of construction estimates

The method of determining the estimated cost of the investment project, the normative base used and the procedure for carrying out mutual settlements is negotiated by the customer and the contractor and are recorded in the contracting contract.

Local estimates

The consolidated estimated calculation of the object under construction is compiled on the basis of local estimated calculations (estimates), which, in turn, are compiled on the basis of physical volumes of work, constructive drawings of elements of buildings and structures adopted by the work methods and, as a rule, for each building and construction types of work.

In contract agreements, consolidated stages of the performance of work can be provided - technologically completed complexes of construction and installation work. They may make up separately local estimates. For example, in the estimates on the buildings, underground and ground parts are highlighted. This allows the customer to be calculated with the contractor for the completed stage of work. By relatively simple objects, the category of estimated cost per sections may not be made.

The result resulting as a result of the estimated calculation in the local estimate is direct costs. Next, the size of overhead and profits are determined. Overhead costs are charged with direct costs percentage. After that, the total flow rate is calculated. Profit is charged on it (also in percentage terms).

Determination of the cost of construction

The cost of construction can be determined:

• in the project - according to integral estimated standards (price lists, enlarged estimated standards -Un, enlarged rates - UR), enlarged indicators of the cost of construction (EPS) and cost indicators of analog facilities;
• by shifts to typical, reusable and individual projects, tied to local construction conditions, and the estimates made on working drawings using the price lists intended for this purpose (USN, UR).

Local estimates on the purchase of technological and engineering equipment are compiled on the basis of specifications on the equipment of the manufacturer, the drawings of the technological part of the project documentation, factory price list and stock price of wholesale prices for equipment.

Note!

The cost of equipment defined on the basis of wholesale prices for industrial products includes costs for the delivery of equipment to construction warehouse, costs for packaging, packaging, equipped and sales charges, equipment equipment and warehouse costs.

Due to high inflation and instability, it is impossible to develop single rates for certain types of work, the cost of machine-hours, operated machines and mechanisms, determine the wage level. In this regard, coefficients apply to estimated prices approved by the Gosstroke of the Russian Federation in 2001

The coefficients show a change in value relative to the specified price level taken as the base.

Corrective coefficients (indices) are developed by regional pricing centers in construction (RCCC), which once a quarter, and in Moscow - monthly, publish a collection of coefficients of recalculation of the estimated cost of construction and installation work.

Our dictionary

Current level of value - The level of value determined by prices acting at the time of determining the cost.

Basic level of value - The level of value determined on the basis of estimated prices. Designed to compare the results of investment activity at different periods of time, economic analysis and determination of the cost at current prices.

The method of drawing up intelligence using previously approved single rates and bringing them to the scale of the current period with indexes is called basic-index.

Another common method of drawing up estimates - resource: For each type of work on the collections of the GESN-2001 in natural meters, the necessary material and technical resources are determined, the costs of operation of machines and mechanisms, labor costs of workers. Prices and tariffs for specified resources are accepted by the current, that is, at the time of the preparation of the estimate, or with a forecast for their possible change.

The resource method allows you to quite accurately determine the estimate cost of construction at any time. The necessary resources are set on the basis of the project documentation.

At the same time, the local resource statement is first drawn up, and then on its basis - the local estimated calculation.

Object estimated calculations

Object estimated calculations (estimates) They are drafted for the construction of each individual building and structures on the basis of local estimated calculations (estimates) for certain types of work and costs of buildings, structures and all-wide work and determine the overall size of all costs associated with the construction of the facility.

Approachable calculations (estimates) included in object estimates agreed with contracting construction organizations are the basis for determining the estimated value of the object under construction.

Object estimates take into account the cost of all types of construction and installation work, the costs of equipment, fixtures and inventory.

To determine the full estimate cost of the object, in the object estimate at current prices additionally include funds for the coating of limited costs:

• on the rise in the cost of work performed in winter, and other similar costs included in the estimated cost of construction and installation work;
• other works and costs that are determined as a percentage of the value of each type of work, costs or on the result of construction and installation work on all local estimates;
• reserve funds for unforeseen work and costs provided for in a consolidated estimated cost of construction costs to reimburse the cost of the contractor, the size of which is determined by a separate coordination between the customer and the contractor.

If the value of the object can be defined on the local estimate, the object is not compiled. In this case, the role of object estimates performs the local estimate, which indicates the means to cover the limited costs in the same manner as for object estimates.

For your information

In the object estimated calculation, as a result, indicators of a single cost per 1 m 3 volume, 1 m 2 of the area of \u200b\u200bbuildings and structures, 1 m of the length of networks, etc.

Object estimates compiled on working drawings, coordinated with the contracting construction organization and approved by the Customer, are the basis for settlements for the work performed. The quality of the construction products price, therefore, the results of the production and economic activities of contracting organizations depends on the quality of object defines.

Consolidated estimated calculation

The consolidated estimated calculation of the cost of construction of enterprises, buildings and structures or their queues determines the estimated limit of the funds necessary to complete the construction of all objects provided for by the project. Compiled on the basis of object estimates (object estimated calculations) and estimated calculations for additional costs, not recorded in object and local estimates.

Based on the approved consolidated estimated calculation of the cost of construction, the limit of capital investments in the financing of construction is determined.

Each row of the consolidated estimated calculation corresponds to the object data of the estimated calculation (object estimate) to individual objects, work and costs and has a reference to the number of these documents.

In the consolidated estimated calculation, a separate line provides for the reserve of funds for unforeseen work and costs:

• no more than 2% - for the objects of the social sphere;
• not more than 3% - for production facilities.

When drawing up a consolidated estimated calculation, current prices are used.

Approximate list of chapters of consolidated estimated calculation of the cost of industrial and housing and civil engineering:

• Preparation of the construction area.
• Basic construction objects.
• Objects of utility and maintenance.
• Energy facilities.
• Objects of transportation and communications.
• External networks and water supply, sewage, heat supply and gas supply.
• Improvement and gardening of the territory.
• Temporary buildings and structures.
• Other works and costs.
• The content of the Directorate (technical supervision) of the enterprise under construction.
• Preparation of operational frames.
• Design and survey work, author's supervision.

The consolidated estimated calculation submitted for approval as part of the project is attached with an explanatory note, in which:

• reference to the territorial area where construction is located;
• the level of estimated prices in which the calculation is drawn up;
• the list of estimated standards catalogs adopted for compiling estimates for the construction of objects;
• name of the General Contracting Organization;
• features of determining the estimated cost of construction work;
• features of determining the estimated cost of equipment and its installation.

Note!

In practice, in the construction of large facilities, in addition to capital investments in the construction of the Object itself, capital investments in the construction of the base for the needs of the construction of this structure are envisaged.

To this end, separate consolidated estimated calculations are drawn up for housing and civil engineering and to create the construction industry base, which are included in the cost summary together with a consolidated estimated calculation of production facilities. The total estimated cost of construction in these cases is determined by the cost summary that combines two or more consolidated estimated calculations.

If several investors participate in the construction of objects, then according to the results of the consolidated estimated calculation, the costs of equity participation in the construction of each shareholder are indicated.

Make up the estimate

Consider the methodology for the preparation of estimated calculations on the example.

Example

The customer of work on the improvement of the courtyard of the courtyard is the control area, the Contractor, a contracting organization, which is engaged in the improvement and gardening of the territory.

Object work is carried out on the basis of a contract and estimated documentation.

Scheduled road works and gardening.

At the first stage, the Contractor is a statement of planned types of work, indicates their volume and method of execution (Table 2).

table 2

Statement of planned types of work

Based on the statement of planned types of work, material costs (Table 3) and wages of workers participating in the project are calculated (Table 4).

In the statement of material costs indicate the amount of materials necessary for work on the improvement of the territory and their cost at current prices.

Table 3.

Calculation statement of material costs

In the wage calculation statement indicate:

• scope of work performed by the staff of the contract organization;
• watch tariff rate;
• additional salary;
• foundation for labor remote (Fot) for each type of work. Calculated by the formula:

Additional wages are calculated only for heavy work and is 15% of the main salary.

Table 4.

Value for calculating wages of workers

The estimates are also laid and the cost of maintenance and repair of special equipment, which is used in construction, - bulldozers, excavators, dump trucks.

We give the calculation of the value of 1 MASH.-H bulldozer. The source data is presented in Table. 5, the results of the calculations are in Table. 6.

Table 5.

Data for calculating 1 Mash.-H Bulldozer

Table 6.

Calculation statement 1 Mash.-H bulldozer

The rate of working time of the bulldozer to the device with a coating of asphalt concrete - 20 hours, on the gardening of the territory - 5 hours. Accordingly, the cost of maintenance and repair of the bulldozer will be:

• when performing road works - 51 999 rubles. (2599.95 rubles. × 20 h);
• the device of lawns - 12 999.75 rubles. (2599.95 rubles. × 5 h).

In the work on improvement, excavator and dump trucks were also occupied. Maintenance and repair costs will be:

• when performing road works:

excavator - 48 250 rubles;

dump trucks - 60 230 rubles;

• work on the device of lawn:

excavator - 10 150 rubles;

dump trucks - 12 350 rubles;

• facilities for planting trees:

dump trucks - 12 350 rubles.

Based on the calculations, we will make local estimates for each type of work (Table 7-9), given that:

• overhead costs - workers;
• other expenses - ;
• estimated profits - 15% of the cost of costs;
• VAT - 18% of the cost of costs + estimated profits.

Table 7.

Local rejection on the device of asphalt concrete coating of the roadway, sidewalks and tracks

Table 8.

Local Estimation on the device of lawns

Table 9.

Local estimate for planting trees and shrubs

Local estimates are combined into an object estimate, which summarizes the amounts of expenses for each type of work from the local estimates.

The object estimate for the improvement of the courtyard area is presented in Table. 10.

Table 10.

Object estimate for the improvement of the courtyard territory

So, the cost of work on the improvement according to the object estimate was 443,284.98 rubles.

The contracting organization for the won tender concluded with the management agreement for the improvement of the territory of the yard in the amount of 443,284,98 rubles.

Output

Compilation of estimates is important for the company's economic activity. The main purpose of the estimate is to determine the number of regulatory resources to perform the task. Competently compiled estimated documentation with a clear template and a clear structure, especially for the construction industry, is the basis of the success and profitability of the company.

E. V. Anisimova,
auditor

Each person has repeatedly faced the construction of any object or equipment installation: someone simply watches the process, someone directly performs it or participates in it. Therefore, it is important to understand what operations include construction and installation work (CMR).

Definition and composition of the CMR

Construction and installation work in Moscow is a set of works on the construction of industrial and non-productive objects and the installation of various equipment in them.

The law clearly regulates the processes included in the construction and installation work. Their list is set forth in the instructions No. 123 to construction work (paragraph 4.2). Construction and installation works include:

• the construction processes of bridges, roads, embankments, construction of power lines and communications, the construction of bridges and roads, as well as other special work (underwater, air);
• construction activities, expansion, reconstruction and technical re-equipment of permanent and temporary facilities, which include all related work on the construction of metal, reinforced concrete, wooden, metal-plastic and other designs, as well as action to design paths for tower and other cranes;
• work on the organization of all types of water and power supply, heating, gasket gasket and sewer trails;
• processes for the construction of foundations and supports under technological equipment, lining and furnishings of furnaces, installation of sanitary and technical units;
• work related to landscaping and decorative design of territories;
• estimated measures necessary to determine the cost of construction and management of them;
• the establishment of material losses due to the destruction of objects, the restoration of which should be carried out through capital investments allocated according to project documentation for repair and construction work.

The total amount of SMR includes a complex of work on certain elements of buildings, structures or complexes, which was carried out for any period of time (month, year, etc.) both at the starting sites of this time interval and on objects planned In delivery on the next planning period of time.

Work of construction and assembly organizations

A person who is not associated with such a type of activity as the construction of new facilities and the reconstruction of already existing ones, is unlikely to know the full list of works performed by the construction and installation organization. But the importance of such companies is difficult to overestimate: any alteration in the house or on the plot does not do without their participation.

So, a professional construction and assembly organization will qualitatively implement such types of work:

• assembly (using finished nodes and parts), which include assembling structures from different materials, gasket power supply, water supply, ventilation channels, elevator construction;
• construction, which are divided into:
  • general construction: digging holes, trenches and pitchers, reveal processes, soil seal, etc. (Earthworks); The construction of stone walls, pillars or seasplets from single stones and blocks, bricks or masonry (stone work); All stages of the construction of concrete and reinforced concrete structures (concrete works); Installation of wooden floors, construction of wood structures (joinery); Installation of roofing elements, sticking on the prepared base of rolled materials, other actions on the roof device (roofing); Facing processes, stacking wallpaper, applying plaster, flooring with linoleum and other finishing works;
  • special, related to the finishing of technological equipment (cladding or irrigation of furnaces and other aggregates of refractory masonry, application for anticorrosive coating devices), erection of individual structures (mine barrels, power or telephone networks, sanitary systems, etc.);
  • transport and loading and unloading: Delivery of materials, structures, details and inventory for construction with the help of conveyors, dump trucks, trailers and other machines.

This is not the entire list of works performed by the specialists of construction and installation companies. The client can order a service, for example, hurrying a hold of various cargoes, sandblasting of any surface, painting a large capacity and other non-standard procedures.

Now in every city there is an active construction of shopping centers, multi-storey houses, sports grounds, in the private sector, the lively construction of cottages has been observed. This indicates the rapid development of construction production. Of course, the demand for specialists with an increase in construction sites increases, but not everyone can devote itself to this industry.
The construction of new public and residential buildings, the reconstruction of old buildings, the arrangement of communications, bridges and the road gasket requires high professionalism and certain skills. The quality of these parameters will depend on both the strength of the object and the safety of people themselves - and the builders themselves, and simple civilians for which work is performed.

Composition of construction and installation work

Complex actions and means of execution aimed at the construction or reconstruction of industrial and non-production facilities, the installation of various types of equipment is included in the concept of construction and installation work. A carefully planned building process avoids the shortcomings and errors, prevent alterations and corrections and, as a result, to correctly calculate the cost of construction and installation services (http://3proraba.com.ua/calculator/item/cat/ctroitelno-montajnue-rabotu). There is no clear distinction for construction and installation work, since in fact these two areas are inextricably interrelated and have a feature to flow into each other.

Conditionally allocate 4 types of construction and installation works:

General construction. Enclose the greatest amount of work. These include: engineering training of the construction site; Earth, pile, stone work; construction and installation of all types of structures; carpentry, roofing and painting work; cladding of buildings; Arrangement of territories.

Special. These construction work is associated with the use of special materials or with installation of individual systems and instruments. For example, applying anti-corrosion coatings, laying structured cable networks, construction of mine stems, installation of elevators, sanitary systems, etc.

Transport. It implies delivery to the territory of the construction site of the necessary materials, finished products, construction equipment, parts and devices.

Loading and unloading. This includes transporting materials for the construction site using lifting and transport equipment or living labor. For example, transportation of soil, concrete mix, steel, wooden, reinforced concrete products, etc.

Who provides the building process?

The management of construction and installation work and ensuring the continuous process of their production is assigned to specialists who:

• have appropriate education;
• have a high degree of qualifications and responsibility;
• have sufficient experience in the specific area;
• show interest in the development of technologies and production.

With insufficient experience in construction work, developers attract more competent persons as part of general contracting organizations. Non-specialized specialists organize a building process in accordance with applicable standards and standards. In their competence - strict control and optimization of construction and installation work in all respects. General contractors provide planned construction based on an existing project approved by the Customer.