28.12.2021

Types of estimates and features of drawing up calculations in construction. We carry out the calculation: how is a local estimate compiled? Why do we need estimates in construction


The concepts of estimates and estimated cost in construction

In the construction of legal relations between economic entitiesactivities (customers and contractors) are governed by the Civil Code of the Russian Federation.“Construction work at the facility must be carried out in accordance with the technical documentation that determines the scope, content of work and other requirements for them, and with an estimate that determines the price of the work” (Article 743 of the Civil Code of the Russian Federation). The Civil Code rightly reflects the relationship between technical documentation and estimates, as separate independent documents, and the estimated cost, as a result of estimates to the builderstve. In other regulatory documents and in other administrativestrategic guidance on pricing in construction, for example, in the Town Planning Code of the Russian Federationtion and in the letters of the Ministry of Regional Development of the Russian Federation of the last period, theseconcepts are mixed and identified, which brings chaos into the conceptual and semantic apparatus of estimated rationing and pricing of construction. Professional Basicsestimates share the concept of "technical document tion”, “estimate” and “estimated cost”.

Construction, and even more so, economic calculations when planning future construction - budgeting, legislatively by the state (executive authorities) is not regulated, but is an object of civil law relations based on the provision niyah of the Constitution and the Civil Code of the Russian Federation. Construction budgeting and cost estimates are an independent commercial and professional activity of building engineering professionals.

Civil law governs relations between persons (Article 2 of the Civil Code of the Russian Federation), “implementing entrepreneurial activity, or with their participation, based on the fact that entrepreneurial activity is independent, carried out on its own risk activities aimed at systematicmaking a profit from the use of property, the sale of goods, the performance of work or the provision of servicespersons registered in this capacity at the mouthin the manner prescribed by law." V accordance with article 421 of the Civil Code of the Russian Federation, citizens and legal entities are free to conclude an agreement and coercion to conclude an agreement is not allowed. The parties may enter into a contract, whether or not foreseen reviewed by law or other legal acts.

Current legislation - Law "On Licensing Certain Types of Activities" dated September 25, 1998 No. 158-FZ , does not contain a requirement for licensing activities for the preparation of estimate documentation, since these works are not related to ensuring strength, stability andoperational safety of buildings under construction and constructionzhenii (letter of the Ministry of Construction of Russia dated February 28, 1997 No. BE-19-7 / 12).

The procedure for determining the price as economicsubstantiation of the cost of future construction by establishing found in Article 709 of the Civil Code RF- "one. The construction contract specifies the price of the work to be performed or methods of determining it. 2. The price in the work contract includes compensation for the contractor's expenses and the remuneration due to him. 3. The price of the work can be determined by drawing up an estimate. In this way Zom, according to the legislation, budgeting is not a prerequisite for determining the cost of a system evidence, and estimates of the estimated cost are defined as one of the equal options for the formation of the current construction prices.

Construction estimate is a generalizing concept a concept that combines all types of economic calculations and justifications in construction at the stages of planning, organizing work and accounting for resource consumption during the construction of an object and for the period of its useful operation. Sme that establishes both the average, socially necessary costs of resources, and the individual costs of the producers of construction work and construction customers. Estimates in construction can take different forms and qualities of economic calculations in depending on the tasks, interests of the consumer lei - subjects of construction activity, level project management, construction stages, conjuncture market of construction resources and services. Construction estimates reflect all elements of economic justification vaniya, the initial information of calculations, sources of its receipt and results of drawing up the estimate are submitted. The task of estimates is to determine the need for all types of resources necessary for the construction va object.

Estimated documentation is the result of estimatedcalculations, in a certain way formalized material lov calculation of resource requirements for the main stages and levels of planning and management of a construction project. The generally accepted public form of the estimate calculation in construction is implemented in the form of estimate documentation, which is the property of the customer, regardless of developers - compilers of the estimated calculation.

Estimated cost is an integral part of the estimates, the most important and significant the result of the development of estimates for construction, and establishes the need for construction in financial resources. The physical indicators of the estimate (lists and volumes of work, resource consumption, need for services) in natural meters are determined in full during the construction design and are constant, unchangingtaken by the characteristics of the construction project, and estimates value can be calculated at any time time at the new current prices for resources and services in construction. Cost indicators of the estimated calculation

Estimated cost of construction, used only inpre-contractual period for the implementation of investment construction project. After the competitions (tor gov) and conclusion of contracts with contractors

Construction and other organizations, legally decisions and mutual settlements between construction participants carried out only on the basis negotiable (contract) construction cost .

Construction estimate

In the "Basic Provisions (Concept) Price valuation and estimated rationing in construction under the conditions development of market relations” - informational letter of the Gosstroy of Russia dated 10.22.93 No. BE-19-21 / 12, wereproclaimed the principles of market pricing in construction of modern Russia:

“(clause 1.1.) When determining the cost of construction, it is necessary to ensure:

Flexible, variant approach to pricing issues, without strict regulation and excessive centralization;

Possibility of choosing the most rational method of calculating the amount of estimated profit, overhead costs other costs associated with building, with release from the influence conjuncture of prices in the building materials market;

Compliance with the principle of equality of participants in the investment process, the obligatory mutual consent of the parties on decisions made in the course of agreeing on free (contract nyh) prices for construction products;

The recommendatory nature of the general provisions, together with the possibility of taking into account sectoral and local features of construction by reflecting these features in departmental and regional methodological documents;

- possibility of a wide choice of the regulatory framework on the basis of which the calculation of costs is made.

(clause 1.5.) State influence on the formation of prices in construction is carried out, as a rule, by indirect methods of regulation. Indirect methods, i.e. influence on the price level is provision of concessional loans, subsidies, finance support for individual enterprises through budget and off-budget funds, change in the level tax rates, etc.

All subsequent methods, guidelines and standards,published by Gosstroy of the Russian Federation before liquidation in 2004,were aimed at discrediting this concept andintroduction into the practice of estimated pricing of mandatory rules, norms, prices, rates and forms of estimated calculation offered by the administrative authoritiesexecutive power. Planting in Russia administration effective budgeting procedure and the introduction of non-market methods for determining the cost of construction led to total discretion in pricing construction - the unlimited ability of officials to resolve issues at their own discretion, which made construction one of the most corrupt branches of economic activity in the country.

At the same time, all regulations, methods (MDS),estimated norms (GESN), other standards and instructions, published by the State Construction Committee of the Russian Federation and related to pricing and rationing in construction, repair and operation of objects of any form of ownership (including the budget of all levels) are not legitimate and entail legal consequences, as not having the status of state regulatory legal acts. Decree Pre President of the Russian Federation dated May 23, 1996 No. 763 “On order of publication and entry into force of acts of the President that of the Russian Federation, the Government of the Russian Federation and normative legal acts of federal executive bodies" established: - “(clause 10) Normative legal acts of federal executive bodies affecting the rights, freedoms and duties of a person and a citizen, establishing the legal status of organizations or having an interdepartmental nature are subject to mandatory state registration with the Ministry of Justice of the Russian Federation. Regulatory legal acts that have not passed the state registerwalkie-talkie, as well as registered, but not publishedbathrooms in the prescribed manner, do not entail legal consequences, as not having entered into force, cannot serve live as a basis for regulating the relevantlegal relations, application of sanctions to citizens,officials and organizations for failure to complythe instructions they contain. For these acts may not be invoked in dispute resolution.

None of the documents on estimated rationing and pricing in construction, issued by Gosstroy of the Russian Federation from 1991 to 2004 and its followers before present time, did not pass the state register walkie-talkie in the Ministry of Justice of the Russian Federation and is not a regulatory legal document of interdepartmental action. Thus, as planning for the cost of the coming construction according to the instructions of the Gosstroy of the Russian Federation, and the “state examination of estimates in construction” is not carried out statutory or professional rules, and according to the concepts of officials of different levels, collecting administrative rent from long-term investments and contract construction.

In a market pricing system construction estimate defined as the economic calculation of the need all kinds of resources needed for the implementation object construction. To resources in the estimated normalization research and pricing include the costs of living labor, objects and tools of labor, prices, appropriations, services, time of work and other resources used and destroyed in the process of construction production to create real estate objects - buildings, structures, transmission devices. Order, methods and forms development of construction estimates (estimated calculations) not are regulated, however, the practice of business turnover of the estimate business has established certain rules for compiling estimates and characteristics of the results of the estimate calculation in the form of estimate documentation with typical content, structure and forms of publication.

At basic prices for construction work with indices for recalculating the estimated cost into the current price level - the base-index method;

According to the estimated need for resources for the construction of the facility and the current region real prices for these resources - the standard ny and design methods.

Basis-index method uses traditional norms, rules and procedure for cost estimates effective management of construction with the reduction of the base price of past periods to the current level using administrative indices for recalculating the estimated cost. Such models preserve and transfer to the present day the principles of the orthodox cost mechanism of the administrative-command system. The applied indices for recalculating the basic estimated cost (for the year 2000) into the current price level are developed not for individual building resources or their nomenclature groups, but for an abstract set of resources in normative-technological models (PTM) va. The base-index method gives approximate and indefinite accuracy results for planning the cost of future construction.

Estimated calculations at current prices use this current regional prices for resources and services in service and require the determination of the need for all types of resources in natural units of measurement. Prin The main procedure for determining the need for resources establishes the method of estimated calculation at current prices - normative or design.

Normative method The budget calculation establishes the procedure for calculating the need based on the norms of resource consumption for construction processes (estimated work) in the estimated regulatory bases and indicators of physical volumes for these works at the construction site. In norm In the mative method of cost estimate, the volumes of cost estimates are accepted according to the data of the project for the construction of the facility, in formulation (by names and units of measurement) of estimated norms in collections of existing estimated and regulatory bases (estimate and information bases ). Estimated nye norms in the current bases average the consumption of resources owls for typical conditions and technology of construction work, and the lists of estimate works themselves are limited and scaled up in relation to real construction work and processes. Estimated resource requirement, calculated normative method is estimated approximately and depends both on the quality of resource consumption rates in the budget information bases, and on the qualifications of the performer tel - developers of estimates describing the technology construction of a specific object in concepts and terms estimated and regulatory bases of past periods.

design method provides for the use of calculation data of construction design documentation and any regulatory or reference materials to determine the need for resources, except for indicators of resource consumption in the collections of estimated norms. The design need for resources for the construction object is determined by a "direct account" according to the design specifications, projects for the production of works, technological maps, calculations of the duration of construction and other design information in the working documentation for the construction of a particular facility. The design method establishes an objective, necessary and sufficient amount of construction resources and services in the specification. standardized nomenclature, with the greatest possible accuracy stu during the qualitative development of the construction project.

The form of the estimate calculation in construction is not regulatedmented. The practice of business turnover of the estimate business has established a tabular form of estimate costing with selection of graphs for initial data, intermediate calculated indicators and the results of calculating the estimated cost of construction. Estimates in construction composition lyatsya, as a rule, in two formats: technological and resource form of estimate calculation.

Technological form of the estimate calculation (technological estimate) includes a list of construction (installation, commissioning, repair and construction, special) completed work processes required for the technology and organization of the construction of the facility, in the wording of the work adopted in the current estimates regulatory bases. For each estimate work, identification characteristics from the database (base - work code, name, unit of measurement), if qualitative indicators (volumes of work) according to the project for the construction of the facility and estimated consumption rates of the main resources (labor costs of workers, the cost of direct costs and their components) from the estimated regulatory framework. Tracing paper calculation of estimated costs in the technological form the couple is performed for each line of the list of work operations, by sections and in general according to the local estimate. Consumption The content in materials, parts, structures, construction machinery and equipment, and other resources in natural units of measurement (the "Selection of resources according to the estimate" statement) is not mandatory, but can be calculated according to the technological format and included in the estimate documentation of the normative method for compiling construction estimates.

Resource form of estimate calculation (resource estimate) is compiled in the format of an estimated statement of all necessary resources and services for the construction of the facility. The estimated need for resources is determined by design data, with the addition of hard-to-remove and non-removable significant losses, and the price of resources is taken in the current wholesale price level for the territory where building. As part of the resource estimate, separately the estimated need for resources and the estimated cost of logistics costs for the delivery of material resources to construction sites, as well as the cost of re resources and costs for the work of intra-construction transport that materials. Estimated cost calculation construction in the resource form is carried out for each line of the list of resources, by sections and in general according to the local estimate. The resource form of the estimate calculation is applied in the development of construction estimates by the design method. An estimated list of technological operations at the construction site when using the resource form of the estimate is not compiled.

Estimated documentation

Public form of estimate calculation - estimate documentation for the construction project, installed almost which business turnover in the country and retains the role and importance unified economic information needed by all consumers during the construction period. Estimated document The calculation is developed in accordance with the terms of reference of the customer, who is the copyright holder of all cost estimates for the construction site. Estimated documentation, as a public form of the results of budgeting in construction, must have strictly established parameters that are necessary and sufficient for an unambiguous understanding and interpretation of the results of the estimate calculation by all participants in investment and construction activities. Estimated documentation in construction is referred to as "Estimate ..." indicating type of construction and identification characteristics construction object. Estimated documentation in service The agency includes a set of calculation materials - standard forms of cost estimates and settlement sheets stey with discreet explanations, in scope and list, established technical specifications of the customer. Separate forms of calculations in the estimate documentation indicate Xia as an "estimate" indicating a significant sign of belonging to the generally accepted type of registration and publication of the results of the estimate.

The main types of estimates in the estimate documentation, is used in the practice of construction pricing, represent the completed calculations of the estimated cost for construction stages - conceptual estimate, tender estimate, executive estimate and actual estimate, as well as individual complete and stand-alone components my estimate calculation - local estimate, object estimate, summary estimate of the construction project.

The composition and content of the estimate documentation changes in accordance with the levels of management and the stages of determining construction estimates. At the initial stage of the implementation of the investment and construction project the project performs investment justification calculations, and formed conceptual estimate - Estimated construction cost. The conceptual estimate of the investor is developed in an arbitrary form of economic calculation on the basis of the enlarged estimates so far construction costs and construction prices according to analogue objects.

During the design and planning phase of the basic cost of construction, a tender document is being developed customer mentality (tender estimate) in the form of standard budget documentation. The customer can develop tender documentation in any arbitrary form, convenient for planning and controlling the construction of inve a store and a customer-developer, for example, in the form object-by-object and stage-by-stage schedule of construction and financing. The basic estimated cost of construction objects is established in the process of developing a tender documentation and is the basis of the customer's offer of construction prices at competitive bidding (tenders) for contract construction work. In the pre-contract period one construction organization - participants in the tender for contract construction, perform their own calculations you are the cost of the upcoming construction in an arbitrary form based on construction design data, general and branded estimated norms, market prices for resources, technical and financial capabilities of the organization.

Executive estimate documentation (executive estimate ) compiled by the contractor after the conclusion niya of the contract and the establishment of the contractual price of construction or the procedure for its determination. According With Civil Code Russian Federation only such budget documentation has the value of regulatory a document that legitimately regulates financial and other relationships between the parties - "In the event that work carried out in accordance with the budget preparedcontractor, the estimate takes effect and becomes part of the contract from the moment it is confirmed by the customer" (paragraph 3 article 709 of the Civil Code of the Russian Federation). Afterapproval of the executive estimate by the customer all changes changes and additions to the estimate, as well as correcting errors and adjusting the calculation results, is within the competence customer's order and is carried out at his expense. When developing executive estimates, construction contractors can use estimates of the base cost - forms of the customer's tender documentation, or perform their own calculations according to the rules and regulations of the company's estimate and information base and the current situation in the regional market of building resources. Part Executive estimate documentation may include, in addition to the forms of standard estimate documentation, calendar and network construction schedules, logistics plans, volumes and terms of calculations for completed construction work. The result of the development executive estimate documentation of construction is the schedule for the construction and financing of the facility, formed according to the selected stages (sections,kam, completed work packages, individual buildings and structures) construction, with the calculation of the amount of financing by calendar terms and contractors.

Actual estimate documentation (actual estimate) is a variant of the contractor's executive estimate using reporting indicators by composition works, the consumption of resources used and the actual prices for resources and services according to the accounting and tax records of the contractor. The calculated indicators of the actual estimate should correspond with the data in the forms for accounting for work in capital construction, approved by the Decree of the State Statistics Committee of Russia on October 30, 1997 No. 71a: certificate of acceptance of work performed (form No. KS-2); certificate of the cost of work performed and costs (form No. KS-3); general work log (form No. KS-6); log book of work performed (form No. KS-6a). The actual estimate is based on the total cost of construction in in accordance with the inventory structure of the customer's fixed assets, adopted in his production accounting.

The standard composition of public estimate documentation for construction (tender and performance estimates) includes the following forms:

Terms of reference of the customer for the development of estimatesnoah documentation;

An explanatory note with a list of physical parameters and technical characteristics of the object and its structural components, as well as a description of the method of drawing up an estimate and an estimate formula for calculating the cost of construction;

Local estimates;

Object estimates;

Summary estimate;

Schedule of construction and financing.

Local estimates developed by type of work

or the main structural elements and engineeringequipment of buildings and structures for each individual object of the construction project. Local estimates are the main element of cost estimates and can be developed in technological and (or) re source form of the estimate calculation. In local estimates, with necessary, works or resources are grouped into sections required by the technological and organizational features of the construction project. In local estimates, only the cost of direct costs in construction is determined. If the local estimate is unique budget document for the contractor, then add to it indirect costs and profits of the contractor, and such the estimate acquires the functions of an object estimate.

Object estimate is developed for a completed element of the project (object) of construction - a building, structure, start-up complex, and includes all forms of local estimates related to this object. In object estimates determine the total estimated costs of contractors for the implementation of all construction work on the facility. Indirect costs are added to direct costs in local estimatesand estimated profit of construction contractors in the leveldetermined by an individual (company) calculation,

by agreement of the parties or according to the standards of publicthe necessary costs for these purposes for the construction complexregion where construction is taking place.

Summary estimate (consolidated estimate calculation) is developed as a summary of estimated costs for all object construction project estimates with the addition of your own costs of the customer planned for the entire period until the completion of construction. The summary estimate calculation consists of chapters that combine data on the estimated cost of objectsmain and auxiliary composition, other costs orderchika for the implementation of a construction project, in accordance with paragraph 31 of the Decree of the Government of the Russian Federationwalkie-talkie dated February 16, 2008 No. 87 “On the composition of sections of the project documentation and requirements for their content.

Estimated cost

Estimated cost construction received in reAs a result of the estimated calculation, establishes the average, objectively necessary costs of financial resources for the upcoming construction of an object in a given territory and at a given time. The estimated cost of construction is an element of the costly pricing mechanism, is determined by calculating the total construction costs and sets the estimated price level for the upcoming construction. Estimated cost is one of the results of the estimated calculation required sti in resources (cash) for construction, but to determine it, estimates are used for requirements for all building resources and services. For to determine the estimated cost of construction, it is necessary to calculate the need for natural units of measurement for all types of material and labor resources, for services for the management and maintenance of the construction site evidence, as well as to determine for them the current value in regional price level.

Estimated cost, as opposed to need for re resources in physical units, can be determined at any time for the period of planning the cost of a construction project. For time periods, the estimated cost of construction is calculated in the following levels - basic, basic and current estimated cost.

Base Estimated Cost is determined as a result of the cost estimate using the base-index method at the level of the cost of resources, works and services of past (base) periods. The base cost in construction estimates is developed on the basis of estimates for construction works calculated, published and recommended for use at the base date.

Base Estimated Cost construction is determined during the development of tender documentation and is for customers the initial calculated indicator of the construction price for holding contract tenders, establishing contractual relations and determining the contractual cost of construction. The base estimated cost determines the estimated cost of building an object on the calendar date of development and approval by the customer of the estimate documentation.

The basic and basic estimated costs are reduced to the current level of the estimated cost of construction at any time using the coefficients for recalculating the estimated cost - current indices.

Current Estimated Cost is determined according to the estimated calculation, which uses today's (current) prices prevailing in the regional markets for building resources and services. In construction cost estimates, current prices are the main level of estimated cost in the implementation of a construction project. In the modern pricing system current prices are used in the calculation - indicators of the cost of resources in the price level at the current time or at the beginning of the planning period. Construction prices jobs, resources and services in a country with different nature but-climatic, administrative, demographic conditions, the uneven distribution of construction industry enterprises and the concentration of builders organizations, can be determined only for conditionally isolated regional markets for investment and construction activities. Current prices in estimates pricing are taken as averages for groups of homogeneous types of resources for specific periods of planning the cost of construction and in limited territorial areas of application of these prices. Market current prices for construction resources and services, for use in construction cost estimates, are accepted at the actual selling prices of suppliers of the regional market or according to average indicators of market monitoring of prices for construction resources in the region. Estimated cost as estimated the planned construction price, is valid only until the conclusion of an orderly contract and the determination of the contractual construction costs, so the last current the cost of construction is determined on the date of conclusion construction contracts.

The structure of indicators of the construction estimate should comply with the grouping of expenses for production and sale, established in Chapter 25 of the Tax Code of the Russian Federation. After the abolition of the Gosstroy of the Russian Federation "Ti new guidelines for planning and accounting for the cost of construction work "(letter dated 09.11.01 No. NM-6128/7), official wording of the Tax Code of the Russian Federation are currently the only natural and legitimate regulations, determining the composition and content of the costs associated with the production of construction products. In the estimates, the cost of construction work, resources and services is determined is divided in the total amount and according to the specific structure of production costs. In accordance with Article 318 of the Tax of the Code of the Russian Federation, the costs of production of products subsection lyayutsya on direct and indirect costs.

TO direct costs include material costsdy, provided for by subparagraph 1 of paragraph 1 of Article 254 Tax Code of the Russian Federation (building materials, products and structures, construction machinery and equipment, transportation costs) and labor costs for workers in accordance with the provisions of Article 255 of the Tax Code of the Russian Federation.

TO indirect costs includes all other costs necessary for the normal construction process, justified calculations and use used to receive income from statutory activities organizations. Indirect costs in the estimates of groupsfeast on belonging to the subjects of construction -contractors and customers. Indirect costs of the contractor are taken into account in the object estimates for the production of construction works, and the indirect costs of the customer include in the summary estimate calculation of the cost of constructionthat. The indirect costs of the contractor in construction includeoverhead costs that determine the costs of managing the construction organization and other costs of the contractor,both legally limited (payments for compulsory and voluntary insurance, expenses for the mobile nature of work, rotational construction, etc.), and not limited (the cost of intangible assets, plan credits for bank loans, etc.).

In addition to direct and indirect costs in the estimates for under row construction provides for the necessary contractor's remuneration (Article 709 of the Civil Code of the Russian Federation) in the form of estimated profit. Estimated profit in construction

must ensure payment of mandatory payments and taxes from profits, replenishment of the working capital of the enterprise, the creation of a material incentive fund and the necessary financial resources for the development of the builder noah organization. Estimated profit in calculations the cost of the upcoming construction is determined on the level of socially necessary costs for the expanded reproduction of contracting organizations in the construction industry in the region. In the contract for construction, the estimated profit in the cost of construction is set individually for a specific contract chika based on the results of the formation of a contract (contract noah) the cost of construction.

Negotiated (contract) cost of construction

In market pricing negotiable (con tract) cost construction replaces the estimatedestimated cost after the conclusion of the contract forbuilding. The contractual construction price isthe main element of the legal framework governing production, economic and other relationships between the subjects of investment and construction activities. fakaccounting of all costs and reporting in construction isXia only on the basis of ^ negotiated (contract) prices: -“In the accounting of the developer and the contractor, settlements for construction objects are reflected based on their contractual value” (paragraph 5 of PBU 2/94 - Accounting for contracts (contracts) for a capital builder stvo, order of the Ministry of Finance of the Russian Federation of December 20, 1994 No. 167).

Contractual (contract) value is setas a result of contract bidding and is determined in the contract for construction between the customer and the contractor. Depending on the use in the contractual process of indicators of the estimated estimated cost, the terms of the contract and taking into account market pricing factors, the contractual cost of construction may correspond to the market or surrogate price of construction.

Market price construction is defined as average, objectively determined cost of construction of a specific facility in a given region in a real calendar period of time with maximum consideration conjuncture of the cost of construction works, resources, services and commercial interests of the parties to the contract thief. In the estimated pricing of the present the market price of construction is formed in the contract process based on the basic estimated cost at current prices and costs that take into account market factors of changeniya estimated cost for the period of construction. Basic the estimated cost of construction reflects the costly elements of pricing and takes into account current costsfor construction, and the market component of the price includes inflationary expectation and reimbursement of construction risks of contractors and customers in the current conjuncture of the construction market.

Surrogate price in construction, it is established by the customer or contractor in a unilateral and obligatory order, in the absence of competition or a monopoly position in the investment and construction market services. The surrogate price is determined based on the estimated calculations performed according to special rules, using estimated norms, rates, prices and indices developed and approved by departmental and administrative bodies of executive power and industry management. The surrogate price in the contractual cost of construction reflects the administrative (or corporate) limit for financing the construction of an object in market conditions for investment and construction activities in Russia.

Depending on the method of fixing the price in the contractual relationship between the customer and the contractor, contracts with a fixed contract price and contracts with compensation for the contract price are used - moving and sliding prices: - “4. The price of the work (estimate) can be approximate or firm. In the absence of other indications in the contract, the price of the work is considered fixed ”(Article 709 of the Civil Code of the Russian Federation).

Fixed price of the contract is established at the time of signing the contract and is not subject to revision, except for cases when the customer makes changes to project during its execution. A construction contract with a fixed (fixed) price is becoming more preferable for participants in the investment and construction project.process as market relations develop and stabilization market of construction resources and services.

moving price of the contract establishes that the price accepted in the contract can be revised ifBy the time the object was commissioned, the conditions for the implementation of the project have changed. A moving price is characterized by the fact that an increase or decrease clause is introduced into the contract. prices at the time of execution of the contract. The reservation defines the conditions for revision, the permissible level of deviation from the initial price at which the contract price is revised, as well as the source (document or market publication) on the basis of which the decision to change the price is made.

moving price determined at the time of execution of the contract by revising the base price, taking into account changes in production costs that occurred in the period of performance of the contract. Moving price unite there are no types of contracts with reimbursement of actual costs. The trailing price of the contract can be defined calculation according to the formula with the agreed rules for revising the indices. When setting a moving price it can be provided that the slip spreads It is not for the entire amount of costs, but only for certain of their elements, or that price sliding can be limited nothing shorter than the total duration construction efficiency.

For determining inventory (book) value completed construction facilities in accordance within line with the "Regulations on accounting for long-term investments", approved by order of the Ministry of Finance of the Russian Federation dated December 30, 1993 No. 160, data on the actual cost of construction is used. The inventory (book) value of the object is formed in accordance with the inventory structure of the customer's or investor's fixed assets.

Concepts and definitions of professional budgeting

The basic concepts of the estimate business are widely used not only in the methodological, regulatory and practical developments of the estimated rationing and pricing in construction, these concepts are also necessary for all users of the construction estimate documentation - the subjects of investment and construction activities. Unambiguity of understanding by all interested parties of the used special concepts of the technical regulation of the industry is a prerequisite for the standardization of professional activities.

The wording of concepts and definitions should reflect the essence and current state of the estimate business, be concise but understandable to professional estimators and users of estimate documentation, contain the necessary and sufficient amount of information about the object of the concept, allowing it to be unambiguously identified in any conditions and types of application.

The basic position of the methodology of formation new standards, the priority of economic the content of the norms before the legal form. od However, the concepts and definitions of the main elements of estimated rationing and pricing in construction should be formulated adequately to the content of the estimated standards, determine their economic boundaries and scope in practical budgeting activities.

A prerequisite for creating a system of standards in professional activities, the Federal Law "On Technical Regulation" determines the procedure for public discussions of projects (including alternative projects) and access to them by all interested specialists and the public in general.

The need for special definitionsin almost all documents on estimate rationing and pricing in construction, it predetermines the need to highlight in a separate document - the national standard, professional formulations of the basic concepts and definitions of the estimate.

Estimate in construction

Construction estimate

Calculation of the need for resources (labor, materials, machines, mechanisms, finance, time, etc.) for the object of the upcoming construction

Estimated calculation

Determination of average indicators of the need for resources when planning socially necessary costs for the construction of an object at a given time in a given territory

Basis-index method

Estimated calculation performed at the prices of the base (previous) periods, bringing the estimated estimated cost to the current price level according to the coefficients of change in the estimated cost - indices

Normative method

Estimated calculation performed at current prices based on the need for resources, calculated according to the scope of work at the facility and the norms of resource consumption for work in the estimated information bases

design method

Estimated calculation performed at current prices based on the need for resources adopted according to the working drawings, specifications and calculations in the construction project documentation

Estimated information base

The system of estimated norms, prices, rules and regulations, developed on a single scientific and methodological basis, and used in the performance of estimates for construction in certain organizational and technological conditions and time periods

Technological estimate

The form of calculation of the construction estimate at current prices, containing the list, volumes and norms of resource consumption for work on the construction technology of the facility, in the formulation of indicators of estimate and information bases

resource estimate

Construction estimate calculation form at current prices, presented by the estimated statement of the estimated need for resources and services for the construction site with associated costs

Estimated documentation

Estimated documentation

Estimated calculation, drawn up according to the rules of business turnover in the standard form of a professional estimate business or according to the instructions of the customer

Conceptual estimate

Estimated calculation of the cost of the upcoming construction in an arbitrary form of economic justification of costs according to the aggregated standards

Tender estimate

Basic estimate calculation of the customer, made in the standard format of estimate documentation, with the definition of the estimated cost at current prices at the time of approval of the estimate by the customer

Executive estimate

A detailed cost estimate of the contractor, drawn up taking into account the terms of the contract, and after agreement by the customer, which is the legal basis for the relationship of the parties

Actual estimate

Detailed estimate of construction, adjusted according to the actual work performed and the reporting data of the accounting and tax accounting of the contractor

Local estimates

The main element of calculating the direct costs of the estimated cost of construction, compiled in the technological and (or) resource form of the estimate

Object estimate

A summary of all local budget indicators related to the object, with the accrual of indirect costs and estimated profits of building contractors

Summary estimate

A summary of the estimated costs for all object estimates of the construction project, with the addition of the customer's own costs for the construction period

Estimated cost

Estimated cost

The results of the estimate calculation, establishing the need for financial resources (cash) for the implementation of individual construction works, stages and the construction of the facility as a whole

Base Estimated Cost

The total cost of construction according to the estimate, calculated on the basis of estimated prices and standards for construction works and services approved for the past, reference date

Base Estimated Cost

The total cost of construction according to the estimate, calculated by any method in the prices for construction work, resources and services prevailing at the date of development or approval by the customer of the estimate documentation

Current Estimated Cost

The total cost of construction according to the estimate, calculated by any method in the prices of construction works, resources and services prevailing in the regional markets at any (current) moment in time

Direct costs

Part of the total cost according to the estimate, including the estimated labor costs for workers with taxes, the cost of building materials, products and structures, the cost of construction machinery, equipment and tools, the logistics costs of delivering material resources to construction sites

Indirect costs

Part of the total cost according to the estimate, including the estimated costs for the management and organization of the construction process, the maintenance of the management apparatus of contractors, with associated costs

Estimated profit

Part of the total cost according to the estimate, including the estimated (socially necessary) or contractual costs for the expanded reproduction of contractors in the construction industry

Contract price

Contract price

The price for the construction of the facility, established as a result of contract bidding and fixed in the contract for construction between the customer and the contractor

Market price

Contractual value determined at the place and time of construction based on market conditions for the cost of construction work, resources, services and commercial interests of the parties to the contract

Surrogate price

Estimated cost, accepted as the contract price of construction, calculated according to special rules, estimated norms, rates, prices and indices approved by departmental or administrative bodies

Fixed price

The contractual value established at the time of signing the contract without the possibility of its revision, except for cases when the customer makes changes to the project in the course of its implementation

moving price

The contractual value, which establishes the possibility of its revision, if the contract contains a clause on price adjustment when certain conditions for the implementation of the project change by the time the contract is executed

moving price

Contractual cost, providing for the reimbursement of the actual costs of the contractor according to the agreed rules for revising the base price of construction during the period of the contract

Inventory (book) value

The actual cost of construction in the inventory structure of fixed assets of the customer or investor

V. Grunstam

Approximate market value of road construction works


2022
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No. p / p

Name of works

unit of measurement

Price rub. VAT included

Soil excavation by mechanized method with subsequent removal to the dump ku

m 3

380-460

Soil excavation by mechanized method (without soil removal)

m 3

250-300

Soil excavation by hand with subsequent removal to a landfill

m 3

650-950

Excavation by hand (without soil removal)

m 3

630-750

Vertical layout

m 2

50-80

Foundation device made of concrete grade 200 layer thickness H = 15 cm

m 2

580-800

Construction of a sand base with a layer thickness of H = 20 cm

m 2

120-180

The device of the base of crushed stone with a layer thickness of H = 15 cm

m 2

230-280

Coating device from milled chips with a layer thickness of H=15 cm

m 2

150-200

Installation of side stone BR 100´ 30 ´ 15

pm

700-800

Dismantling of road side stone BR 100´ 30 ´ 15 removal of construction debris

pm

180-250

Installation of curb granite stone

pm

1775

Dismantling of road side stone BR 100´ 20 ´ 8 removal of construction debris

pm

The device of the top layer of paving slabs (gray)

m 2

1200-1300

Extension of manhole necks on reinforced concrete segments

PC.

2500

Lawn device: 10 cm fertile soil + leveling + sowing seeds

m 2

Dismantling of existing asphalt concrete by cold milling at H=5 cm, followed by loading and removal

m 2

160-200

The device of a covering from sandy asphalt concrete at a thickness H=5 cm

m 2

360-400

The device of a coating of fine-grained asphalt concrete with a thickness of H=5 cm

m 2

380-450

Coating of cast asphalt concrete with a thickness of H=5 cm

m 2

Pouring with bitumen emulsion

m 2

20-50

Current (patching) repair

m 2

450-650

Reinforced concrete slab pavement (new)

m 2

2000

Drawing road marking lines

m 2

380-620

Cutting seams of a / b coating with diamond discs

pm

Practice shows that quite often an investor, especially a beginner, when thinking about a project, has a poor idea of ​​what expenses it may entail. Any business requires a preliminary calculation of all costs, otherwise the customer may face the fact that he does not have enough money to complete the work. And this is the answer to the frequently asked question: what is the estimate for?

First, let's define the concept. Estimate, what it is, when and why it is compiled. An estimate is a financial document that makes it possible to determine, with a significant degree of accuracy and in detail, the cost of performing certain works. Calculations are made at the planning stage, after which they are all drawn up in an official document and transferred to the customer.

Estimates are drawn up in various types of human activity, where there is a need for a preliminary calculation of costs. However, the concept of estimate documentation has the most important role in construction, where large funds are involved, and the implementation of processes takes a long time (months and years). This can be a standardized set of documents or costing of resources or costs per unit of materials (piece, running meter, kilogram). In combination with the project documentation and the contractor's agreement, it is the most important element in the start of construction.

One of the participants in the investment project can prepare estimates:

  • The designer, who is in a contractual relationship with the customer. Usually, in such cases, the resource method of calculation is used;
  • The customer, who determines the preliminary cost at the stage of preparing a feasibility study (feasibility study);
  • A general contractor who determines the cost of construction through contract bidding.

It is important that this responsible financial document be prepared by a professional organization with experience in such activities and a good reputation. An unprofessional approach to business can cause an underestimation or overestimation of the estimated cost of construction, which is equally unprofitable for the investor, since it entails additional costs. The work of preparing financial documentation is usually estimated at a certain percentage of the total cost of the project.

Most often, estimates are made by construction organizations that will perform work and purchase building materials for them. It is important for the customer to take part in all stages of the preparation of documentation, control the data entered into it by type of work, their cost, prices for materials, and seek its correction. The use of modern specialized computer programs speeds up the execution of calculations, so organizations can offer the customer a choice on the principle of "price - quality" several options for estimates, taking into account different construction technologies and materials used. After choosing the best option, the customer approves it, after which changes to the document can only be made with his consent.

Calculations in the preparation of the financial plan are made on the basis of estimated norms, prices and rates, which are combined into thematic collections, which are the official justification for preparation. All of them can be classified depending on the subjects that developed them:

  • Federal (state). These are reference books GSN (State Estimated Norms), GESN (State Elemental Estimated Norms), FER (Federal Unit Rates). They are approved by the Gosstroy of the Russian Federation, can be used in any industry, and are required for repairs or construction carried out at the expense of the state budget.
  • Industrial and branch (POSN). They are used in construction in certain industries, for example, energy or railway.
  • Territorial (TER). Approved by local authorities and used for construction in the respective area, incl. through local budgets.
  • Individual and corporate. They are developed for individual companies or organizations, taking into account the specifics of their construction and installation work, usually based on federal, industry or territorial rates and standards.

All the above collections of prices and standards in the complex form a single system of estimated rationing and pricing in construction, used throughout the Russian Federation. The information contained in the directories is periodically updated taking into account inflationary processes and the development of construction technology.

Classification of estimates

Often, the preliminary determination of the cost of a large construction project seems very difficult and even impossible due to constantly changing prices for labor resources, energy, building materials, equipment and tools. In such cases, estimators follow the principle "from smallest to largest", using various types of estimates:

  • Local are prepared for one or another type of work, based on the scope of work, the quantity and range of equipment, current estimated standards, market rates and prices. For example, internal plumbing work, landscaping or installation of an alarm system. The cost to be set includes direct costs, estimated profits and overheads.
  • Object. They are formed at the current or basic level of prices for a specific object by summing up several local estimates and grouping data into sections "Equipment", "Installation works", "Construction works", "Other costs". This also includes funds foreseen to cover the so-called limited costs (temporary structures, increased costs of processes in winter).
  • Summary calculation estimate. Shows the limit of funds required for the full completion of the facility provided for by the project, it opens financing for construction work. The summary calculation includes all and calculations for certain types of expenses. It is formed for the construction as a whole, regardless of the number of contractors, based on the current price level. In this case, the funds are distributed to individual chapters depending on the specific object. When compiling a summary estimate, the instruction provides for an explanatory note with a textual description of the main construction parameters.

When determining the cost of work, much depends on the information provided by the parties to the agreement for the preparation of documents. There are several types of estimates here:

  • Conceptual. Prepared at the stage of elaboration of the feasibility study of the investment proposal. It is based on the capacity of the object or the cost of a unit of consumer properties. Accuracy from 17 to 20%.
  • Investor. It is developed at the pre-project stage as a basis for the starting price during bidding. In this case, a master plan, a sketch, a layout of a structure, an enlarged calculation according to the equipment specification and scope of work are used. Accuracy from 10 to 13%.
  • Contractor's estimate. It is compiled on the basis of tender documentation in preparation for the conclusion of an agreement. When preparing it, the contractor uses FER and TER and experience in the construction of similar facilities earlier. There are already inflationary losses, profits of the organization and expenses of subcontractors. Accuracy from 5 to 7%.
  • Designer estimate. More complete documentation is used (project, working schemes and drawings, unit prices, elemental norms, average industry prices), which increases the accuracy of calculations up to 2-5%.
  • Executive. It is calculated according to the actual costs of the contractor at the final stage of construction, therefore, all additional costs incurred by the customer and contractor are taken into account. According to this financial document, the final book value of the erected object is calculated.

The estimate can take the form of a table, the columns of which indicate the types of work, their volume, quantity, price and cost of building materials, as well as additional processes and resources. In another option, it is possible to use such sections as direct costs (operation of equipment, wages, purchase of building materials), overhead costs (deductions to funds, business trips, labor protection) and estimated profit

To confirm the correctness of the financial calculations made, identify inaccuracies and make the necessary changes, the customer has the right to contact independent experts. Their services typically cost between 0.3 and 0.5% of the total construction cost.

How to draw up a budget

During the construction of any facility, design and estimate documentation is initially drawn up. The main purpose of the estimate is to clearly determine the total cost of construction, taking into account possible changes in the market for building materials, equipment, etc.. Estimated calculations are carried out on the basis of different approaches - in terms of time s x costs, basic price indices, spending on resources. A description of these approaches, as well as a ready-made example of budgeting, can be found in the article.

Determine the purpose of creation

The estimate is a financial document containing a detailed cost plan for the construction of a real estate object. For convenience, these costs are divided into several sections, and below is the total amount of costs at current or forecast prices.

Budgeting provides for the achievement of several goals at once:

  1. Determination of the estimated cost - i.e. total amount of construction.
  2. Determination of costs for certain types of construction work at all stages.
  3. Report on the expenditure of funds to the customer, representatives of government agencies, investors and other interested parties.
  4. Possibility to adjust the values ​​in accordance with the changing situation in different construction markets.

A professionally drawn up estimate is a guarantee of efficient spending of funds, an uninterrupted construction process, and a competent distribution of financial resources. Therefore, in order to draw up estimate documentation, it is necessary to choose a certain approach (methodology), and then carry out calculations and check their correctness.

Budgeting Methods

There are various methods of budgeting, which differ in the approach to determining construction costs.

analog

This method is used in practice only in those cases when the estimator initially has information with the prices of objects that have already been built or designed earlier. The method is called analog because both objects being assessed must be similar - for example, 2 residential buildings from similar materials. At the same time, it is not necessary that they be identical: the main condition is the same cost in units of measurement (linear meter, square meter, etc.).

time-based

This approach involves the definition of value based on the measurement of a unit of working time. The technique is of limited use, as it is usually used only in the evaluation of minor volumes of construction work. This may be a repair, a household contract, etc. As for the construction of large construction projects, other approaches are most often used.

Basis-index

It is based on the use of databases with current and predictive indexes. In this case, the cost is often determined at the basic level, which is where the name of the method comes from. It is also determined at the current level in the values ​​of the previous period.

To determine the current prices, the basic values ​​for each element are multiplied by the index, choosing a value for:

  • specific industry;
  • by region;
  • in view of works etc.

resource

The total cost of the object is determined on the basis of current (or forecasted taking into account inflation and other possible risks) prices for resources and tariffs. The calculation is based on the cost of resources, so this approach in practice is the most optimal for both the customer and the developer himself. In-kind measurement of costs allows you to adequately assess the costs for different budget items. Therefore, this method can be used for any of the stages in the development of estimate documentation.

However, the disadvantage of this approach is the high complexity and time for making calculations. In addition, the calculation is carried out according to rather complex formulas, which causes additional difficulties and increases the risk of errors or inaccuracies. Another disadvantage is that it is difficult for the customer to track price dynamics at the regional level. Therefore, he cannot fully control the disbursement of funds by the contractor.

Resource index

This approach combines the resource approach, as well as the use of an index system for costing. The advantage of the technique is in fairly adequate calculations due to the use of databases that are updated monthly. Information is taken from single pricing centers. Some experts recommend using this method for not all resources in general, but only for representative materials, as well as for leading machines. As for other calculations, they can be carried out using regional indices.

Enlarged estimated standards

In this case, this definition of cost is used by the consolidation of estimated standards. They are expressed in different units of measurement:

  • interest;
  • running meters;
  • square meters, etc.

Most often, enlarged standards are used at 2 stages to create documentation:

  1. Early stages of design.
  2. Development of documentation using UR, PRZS, etc.

Basic compensatory

The essence of the approach is that the estimators sum up the price of costs and construction work, which are determined at the base level. Then the obtained data is specified during the drafting of the project and the execution of construction work, 1 spring real changes in prices and tariffs. If there is a difference, the customer compensates the costs upon their occurrence. The most common costs include:

  • overspending on materials;
  • additional costs associated with low labor productivity;
  • loss of time due to unforeseen circumstances;
  • increase in the estimate in connection with the payment for the services of intermediaries, etc.

Structure and sample of the estimate report

The ultimate goal of the calculations is to compile a consolidated estimate report, which will include the totals for 12 sections:

  1. Preparation of the construction site.
  2. The main objects of construction.
  3. Utility and service facilities.
  4. Energy facilities.
  5. Objects of transport economy and communication.
  6. External networks and facilities for water supply, sewerage, heat supply and gas supply.
  7. Landscaping and landscaping.
  8. Temporary buildings and structures.
  9. Other work and expenses.
  10. Maintenance of the directorate (technical supervision) of the enterprise (institution) under construction.
  11. Training of operational personnel.
  12. Design and survey works, architectural supervision.

The finished document looks like this. The main part is presented in the form of a table with numbers of estimates for each of these sections. The table also shows the names of works, their estimated cost by type and total cost. When specifying the numbers of estimates, references to the relevant regulatory documents (Letters of the Ministry of Construction of the Russian Federation, contracts, etc.) are required.

A ready-made example of a summary estimate report, which can be used as a guide when developing documentation, looks like this.



An example of compiling an estimate report

The number and features of the design of estimate reports directly depend on the construction / installation / improvement object, etc. Consider the instructions for compiling a report using a specific example. The administration of the municipal district plans to carry out the improvement of the territory and its gardening. To do this, she enters into a contract with a selected company. All work must be carried out in strict accordance with the previously drawn up estimate documentation. The work is being carried out in several stages.

Stage 1. Drawing up a statement of types of work

First of all, the contractor must determine the specific types of planned work and determine their indicators:

  • unit of measurement (pieces, square or cubic meters, etc.);
  • the amount of work (for example, 1500 m 2 of the territory needs to be planted);
  • equipment necessary to perform these tasks (bulldozers, bitumen pumps, dump trucks, asphalt pavers and many others); when performing work without the use of equipment, the corresponding mark “manually” is put.

The result of this stage should be a ready-made statement of planned types of work. On its basis, estimators calculate all costs for materials / work, working hours, as well as employee salaries. The statement is signed for each type of work - for example, in our example it will be planting trees, landscaping the lawn and much more.

Stage 2. Drawing up a statement of the calculation of material costs

For each planned activity, a statement is drawn up with the definition of material costs. The document is also drawn up in the form of a table in which the following columns are indicated:

  1. Type of material grouped by tasks. For example, for a lawn, the materials will be fertile soil and grass seeds for sowing.
  2. Unit of measurement by consumption - it can also be a square or cubic meter, the amount of material, as well as its cost per unit.
  3. Then they indicate the total cost in rubles and give the final cost for each type of object (lawns, trees, driveways, etc.) indicating the total price for all work.

Stage 3. Drawing up a payroll sheet for employees

Also, the estimators must draw up a statement with payroll calculations.
Calculations are given in the form of a table with the following columns:

  1. The name of the type of work (for example, arranging a lawn or planting trees).
  2. The total volume indicated in the previously given units of measurement (for example, 1500 m 2 of lawn).
  3. The rate of time that is expected to be spent on this type of activity (hour).
  4. The tariff rate is rubles per hour.
  5. Surcharges subject to availability.
  6. The total cost is the payroll fund (in rubles).

Stage 4. Drawing up statements for calculating the machine hour

Estimators must also calculate data on the costs associated with the operation of each type of equipment. For this, 2 reports are usually compiled. The first one indicates the input data that are used to justify the calculation of the machine hour (for each piece of equipment). For example, for a bulldozer it would be:

  • book value;
  • wage rate;
  • cost of 1 liter of fuel;
  • fuel consumption rate;
  • cost of 1 liter of lubricant, etc.

Based on this, each indicator associated with the costs of operating a bulldozer (depreciation, wages, fuel, materials, garage rental, etc.) is calculated. As a result, a second report (statement) is compiled, in which they describe:

  • indicator;
  • unit of measurement (ruble, month, hour, liter, etc.);
  • the total cost in rubles.

Stage 5. Local estimates

Finally, the estimator also draws up several local estimates. They are statements with lists of work, materials for each object (lawn, roads, trees, etc.). The table uses the following columns:

  1. Name of the type of expense (payment of wages, VAT, overheads, etc.).
  2. Total amount.
  3. Note if necessary.

Thus, the preparation of a consolidated estimate report is always a multi-stage and rather laborious process. The speed of compiling documentation directly depends on the complexity of the object, so usually the preparation of estimates is planned in advance.

At first glance, the estimate only complicates life. Instead of getting down to business right away—building a house, organizing a literary festival, or launching a new production line—you have to draw up and agree on a pile of papers called a “estimate,” and this is time-consuming and painstaking work.

In general terms, an estimate is a recalculation of upcoming expenses and income.

However, such a general definition does not reflect the whole arsenal of estimates and its main goal - to help business participants make the right decisions at the project preparation stage.

A properly drawn up estimate will determine the exact amount of costs necessary for the implementation of the project, which will allow you to soberly assess how the budget corresponds to the scope of the work ahead, and, if necessary, make the necessary adjustments.

If we talk about the estimate in detail, it is worth noting that the estimate is used not only by commercial companies, but also by budgetary organizations. Moreover, various ministries, acting as customers, draw up a financial and planning act, that is, an estimate that determines the amount, target affiliation and quarterly distribution of funds allocated by the state for the full-fledged work of budgetary institutions.

In the future, this estimate becomes the main controlling document, since it indicates the items of expenditure that are strictly mandatory to follow.

Estimate - information from Wikipedia

Customer - estimate - performer

For both commercial and public service providers, the estimate is an integral part of the contract.

Accordingly, the estimate can be drawn up in the form of a whole package of documents - usually complex estimates are necessary for construction or manufacturing organizations, special forms and templates have been developed for them.

For smaller tasks, a detailed estimate may not be required, a free-form table or list of costs is fine, but whatever the form or volume of the estimate, it should reflect the calculation of all resources and costs per unit of material.

For example, for construction and production, this can be a piece, a pallet, a kit, a linear meter or a kilogram. The calculation of upcoming cash costs can be preliminary or firm, that is, final. The approved estimate is attached to the contract between the customer and the contractor.

Description of the budget in simple words

If in your professional activity you have not had to deal with an estimate, then for sure you have dealt with it when planning and solving any household and personal matters, for example, repairing an apartment or organizing a wedding. It would be very difficult to realize these dreams without an estimate, because there are so many things to take into account! An estimate in which you are your own customer, and partly a performer, can be drawn up by hand and fit on one sheet. However, an amateur estimate will be based on the same principle as a professionally executed construction estimate.

You will most likely break down an event such as a wedding into the following expense items:

  • outfits for the bride and groom,
  • the bride's bouquet,
  • banquet (restaurant rental, menu for 1 person, number of guests),
  • toastmaster services,
  • wedding car rental

Well, then write down your income, and perhaps add another article - a honeymoon trip.

Types of estimates

Estimates are different, each type of estimate has its own specifics and takes into account different periods of project implementation. And all together they are the estimate documentation, which is also called the final, public form of the estimate. Estimates, in all their diversity, are most often used in the construction industry.

Local estimates

The local estimate includes only certain types of work, which is part of the total scope of work, for which all possible costs are calculated: materials, wages of involved specialists, operation of equipment and mechanisms, as well as possible overhead costs and planned savings.

The calculation of a local estimate is necessary as an intermediate stage when a large-scale construction project is to be implemented, and it is not immediately possible to determine the final scope of the necessary work and their cost. Then, in the estimate, the individual components of the technical building are grouped depending on the urgency of the work.

Object estimate

The object estimate combines all local estimates within one object, and also takes into account indirect costs, for example, the seasonal rise in the cost of any work. Thus, an object estimate for the improvement of the adjacent territory of a residential complex may include a number of local estimates: for the construction of a parking lot, for the creation of a complex of children's playgrounds, barbecue areas.

Consolidated estimate calculation

Consolidated estimate calculation is a package of documents for all object estimates and reports for certain types of expenses necessary to determine the final figures and deadlines for the completion of the construction of all facilities within the framework of the ongoing project.

How much does it cost to make an estimate, the cost of drawing up

An important role in construction projects is played not only by the estimate, but also by the so-called "estimated cost": we are talking about the money that will be required for construction from the materials or resources laid down in it.

Estimated cost- this is a general value for determining the full volume of capital investments, as well as the contractual cost for the required building materials, settlements for performed contracting (commissioning, construction and installation works, payment of expenses for the purchase of technical equipment and its delivery to construction sites, as well as compensation for other costs for account of funds provided for by the consolidated estimate.

Thus, it is the estimated cost that satisfies the needs of construction in financial resources. The physical indicators of the estimate, for example, the types and volumes of work, the consumption of materials, the services of contractors, are indicated in natural meters and in full during the construction design, being solid, that is, unchangeable parameters of the construction project.

As for the estimated cost, it can be calculated at any point in time, that is, according to new market-relevant prices for resources and services in construction. As part of the estimated cost of construction costs, the estimated profit is also taken into account, that is, the funds planned to cover the costs of contractors and the material remuneration of specialists involved in the project.

Costs and expenses in the estimate: overhead, direct, planned

The calculation of the cost of the estimate is most often carried out by the basic-index method, which is based on a system of current and forecast indices in comparison with the cost determined in the basic price level. This method makes it possible to take into account the present (projected) price level at various stages of the investment process.

Indices are used to translate the base cost into current prices. Today, various standards, coefficients and indices are taken into account by specialized programs that perform many calculations necessary during the preparation of estimate documentation, for example, DefSmeta Free, My estimate, Light estimate, etc.

The estimated cost of the work consists of three components: direct and overhead costs, as well as planned savings.

  • Direct costs- these are funds for the purchase of materials, rent or purchase of equipment, salaries for specialists, workers. They are calculated in any convenient way.
  • Overheads- these are the costs necessary for the organization, management and maintenance of the construction site. Factors are applied in their calculation.
  • Planned savings- this is an estimated profit that compensates for the costs of the company and allows the company to successfully operate and develop. Planned savings include the costs of modernizing the technical base of the enterprise, infrastructure development, tax deductions, and creating good working conditions for staff.

When calculating the estimated profit, certain coefficients are taken into account. To calculate the estimated cost, it is necessary to determine the type of estimated standard.

To draw up an estimate and draw it up in the form of estimate documentation, you should adhere to a clear plan:

  1. calculation of all expenses necessary for the implementation of the project;
  2. determination of the volume of necessary monetary investments;
  3. payroll calculation;
  4. determination of the contractual cost and the volume of costs for building materials, equipment and other resources;
  5. budget adjustment.

This information is reflected in the structure of the estimate, as a rule, in the form of a table with columns.

Not a single estimate can do without an adjustment stage, and, as a rule, after a thorough check, it becomes several times smaller.

estimate- This is a document that allows you to estimate the cost of production of certain works and costs. Estimates are available in almost any field of activity, where it is necessary to first assess the future limits of funds, and it is not at all necessary only in monetary terms. Often, estimates are a simple calculation of resources in physical terms: meters, pieces, sets, etc.

The concept of " ESTIMATE» most common in the construction industry, the importance of this document is very significant. The estimate is a mandatory application of any construction contract, on its basis the acceptance of work performed and payments for them are carried out, it is also the basis for planning capital investments in almost all budgetary organizations for the upcoming planned periods of time.

Estimates in construction () have a huge number of types and varieties. The main budget documents are:

✒ local estimate;
✒ object estimate;
✒ consolidated cost estimate;
✒ cost summary.

Construction estimates are drawn up according to the rules approved by the Gosstroy of the Russian Federation (the main document for the development of estimates is the Methodology for determining the cost of construction products on the territory of the Russian Federation MDS 81-35.2004 (approved by the resolution of the Gosstroy of the Russian Federation of March 5, 2004 N 15/1)) - they are mainly used for works financed from the federal and municipal budgets.

Turning to professional cost estimate engineers will allow you to get an estimate made at the highest level. After all an estimate is far from just a document that determines the cost of work, this is a document that defines the technology of work, the consumption of materials, as well as their quantitative and qualitative composition, types of construction machines, the quantitative composition of workers and much more. Based on this, we can conclude that the estimate is a document whose importance is difficult to overestimate, without it, the relationship between the contractor and the customer can become much more complicated, which is unlikely to have a good effect on the quality and timing of construction and installation work.

Viktor Olenev. 2009..

All documents presented in the catalog are not their official publication and are intended for informational purposes only. Electronic copies of these documents can be distributed without any restrictions. You can post information from this site on any other site.

The concepts of estimates and estimated cost in construction

In the construction of legal relations between economic entitiesactivities (customers and contractors) are governed by the Civil Code of the Russian Federation.“Construction work at the facility must be carried out in accordance with the technical documentation that determines the scope, content of work and other requirements for them, and with an estimate that determines the price of the work” (Article 743 of the Civil Code of the Russian Federation). The Civil Code rightly reflects the relationship between technical documentation and estimates, as separate independent documents, and the estimated cost, as a result of estimates to the builderstve. In other regulatory documents and in other administrativestrategic guidance on pricing in construction, for example, in the Town Planning Code of the Russian Federationtion and in the letters of the Ministry of Regional Development of the Russian Federation of the last period, theseconcepts are mixed and identified, which brings chaos into the conceptual and semantic apparatus of estimated rationing and pricing of construction. Professional Basicsestimates share the concept of "technical document tion”, “estimate” and “estimated cost”.

Construction, and even more so, economic calculations when planning future construction - budgeting, legislatively by the state (executive authorities) is not regulated, but is an object of civil law relations based on the provision niyah of the Constitution and the Civil Code of the Russian Federation. Construction budgeting and cost estimates are an independent commercial and professional activity of building engineering professionals.

Civil law governs relations between persons (Article 2 of the Civil Code of the Russian Federation), “implementing entrepreneurial activity, or with their participation, based on the fact that entrepreneurial activity is independent, carried out on its own risk activities aimed at systematicmaking a profit from the use of property, the sale of goods, the performance of work or the provision of servicespersons registered in this capacity at the mouthin the manner prescribed by law." V accordance with article 421 of the Civil Code of the Russian Federation, citizens and legal entities are free to conclude an agreement and coercion to conclude an agreement is not allowed. The parties may enter into a contract, whether or not foreseen reviewed by law or other legal acts.

Current legislation - Law "On Licensing Certain Types of Activities" dated September 25, 1998 No. 158-FZ , does not contain a requirement for licensing activities for the preparation of estimate documentation, since these works are not related to ensuring strength, stability andoperational safety of buildings under construction and constructionzhenii (letter of the Ministry of Construction of Russia dated February 28, 1997 No. BE-19-7 / 12).

The procedure for determining the price as economicsubstantiation of the cost of future construction by establishing found in Article 709 of the Civil Code RF- "one. The construction contract specifies the price of the work to be performed or methods of determining it. 2. The price in the work contract includes compensation for the contractor's expenses and the remuneration due to him. 3. The price of the work can be determined by drawing up an estimate. In this way Zom, according to the legislation, budgeting is not a prerequisite for determining the cost of a system evidence, and estimates of the estimated cost are defined as one of the equal options for the formation of the current construction prices.

Construction estimate is a generalizing concept a concept that combines all types of economic calculations and justifications in construction at the stages of planning, organizing work and accounting for resource consumption during the construction of an object and for the period of its useful operation. Sme that establishes both the average, socially necessary costs of resources, and the individual costs of the producers of construction work and construction customers. Estimates in construction can take different forms and qualities of economic calculations in depending on the tasks, interests of the consumer lei - subjects of construction activity, level project management, construction stages, conjuncture market of construction resources and services. Construction estimates reflect all elements of economic justification vaniya, the initial information of calculations, sources of its receipt and results of drawing up the estimate are submitted. The task of estimates is to determine the need for all types of resources necessary for the construction va object.

Estimated documentation is the result of estimatedcalculations, in a certain way formalized material lov calculation of resource requirements for the main stages and levels of planning and management of a construction project. The generally accepted public form of the estimate calculation in construction is implemented in the form of estimate documentation, which is the property of the customer, regardless of developers - compilers of the estimated calculation.

Estimated cost is an integral part of the estimates, the most important and significant the result of the development of estimates for construction, and establishes the need for construction in financial resources. The physical indicators of the estimate (lists and volumes of work, resource consumption, need for services) in natural meters are determined in full during the construction design and are constant, unchangingtaken by the characteristics of the construction project, and estimates value can be calculated at any time time at the new current prices for resources and services in construction. Cost indicators of the estimated calculation

Estimated cost of construction, used only inpre-contractual period for the implementation of investment construction project. After the competitions (tor gov) and conclusion of contracts with contractors

Construction and other organizations, legally decisions and mutual settlements between construction participants carried out only on the basis negotiable (contract) construction cost .

Construction estimate

In the "Basic Provisions (Concept) Price valuation and estimated rationing in construction under the conditions development of market relations” - informational letter of the Gosstroy of Russia dated 10.22.93 No. BE-19-21 / 12, wereproclaimed the principles of market pricing in construction of modern Russia:

“(clause 1.1.) When determining the cost of construction, it is necessary to ensure:

Flexible, variant approach to pricing issues, without strict regulation and excessive centralization;

Possibility of choosing the most rational method of calculating the amount of estimated profit, overhead costs other costs associated with building, with release from the influence conjuncture of prices in the building materials market;

Compliance with the principle of equality of participants in the investment process, the obligatory mutual consent of the parties on decisions made in the course of agreeing on free (contract nyh) prices for construction products;

The recommendatory nature of the general provisions, together with the possibility of taking into account sectoral and local features of construction by reflecting these features in departmental and regional methodological documents;

- possibility of a wide choice of the regulatory framework on the basis of which the calculation of costs is made.

(clause 1.5.) State influence on the formation of prices in construction is carried out, as a rule, by indirect methods of regulation. Indirect methods, i.e. influence on the price level is provision of concessional loans, subsidies, finance support for individual enterprises through budget and off-budget funds, change in the level tax rates, etc.

All subsequent methods, guidelines and standards,published by Gosstroy of the Russian Federation before liquidation in 2004,were aimed at discrediting this concept andintroduction into the practice of estimated pricing of mandatory rules, norms, prices, rates and forms of estimated calculation offered by the administrative authoritiesexecutive power. Planting in Russia administration effective budgeting procedure and the introduction of non-market methods for determining the cost of construction led to total discretion in pricing construction - the unlimited ability of officials to resolve issues at their own discretion, which made construction one of the most corrupt branches of economic activity in the country.

At the same time, all regulations, methods (MDS),estimated norms (GESN), other standards and instructions, published by the State Construction Committee of the Russian Federation and related to pricing and rationing in construction, repair and operation of objects of any form of ownership (including the budget of all levels) are not legitimate and entail legal consequences, as not having the status of state regulatory legal acts. Decree Pre President of the Russian Federation dated May 23, 1996 No. 763 “On order of publication and entry into force of acts of the President that of the Russian Federation, the Government of the Russian Federation and normative legal acts of federal executive bodies" established: - “(clause 10) Normative legal acts of federal executive bodies affecting the rights, freedoms and duties of a person and a citizen, establishing the legal status of organizations or having an interdepartmental nature are subject to mandatory state registration with the Ministry of Justice of the Russian Federation. Regulatory legal acts that have not passed the state registerwalkie-talkie, as well as registered, but not publishedbathrooms in the prescribed manner, do not entail legal consequences, as not having entered into force, cannot serve live as a basis for regulating the relevantlegal relations, application of sanctions to citizens,officials and organizations for failure to complythe instructions they contain. For these acts may not be invoked in dispute resolution.

None of the documents on estimated rationing and pricing in construction, issued by Gosstroy of the Russian Federation from 1991 to 2004 and its followers before present time, did not pass the state register walkie-talkie in the Ministry of Justice of the Russian Federation and is not a regulatory legal document of interdepartmental action. Thus, as planning for the cost of the coming construction according to the instructions of the Gosstroy of the Russian Federation, and the “state examination of estimates in construction” is not carried out statutory or professional rules, and according to the concepts of officials of different levels, collecting administrative rent from long-term investments and contract construction.

In a market pricing system construction estimate defined as the economic calculation of the need all kinds of resources needed for the implementation object construction. To resources in the estimated normalization research and pricing include the costs of living labor, objects and tools of labor, prices, appropriations, services, time of work and other resources used and destroyed in the process of construction production to create real estate objects - buildings, structures, transmission devices. Order, methods and forms development of construction estimates (estimated calculations) not are regulated, however, the practice of business turnover of the estimate business has established certain rules for compiling estimates and characteristics of the results of the estimate calculation in the form of estimate documentation with typical content, structure and forms of publication.

At basic prices for construction work with indices for recalculating the estimated cost into the current price level - the base-index method;

According to the estimated need for resources for the construction of the facility and the current region real prices for these resources - the standard ny and design methods.

Basis-index method uses traditional norms, rules and procedure for cost estimates effective management of construction with the reduction of the base price of past periods to the current level using administrative indices for recalculating the estimated cost. Such models preserve and transfer to the present day the principles of the orthodox cost mechanism of the administrative-command system. The applied indices for recalculating the basic estimated cost (for the year 2000) into the current price level are developed not for individual building resources or their nomenclature groups, but for an abstract set of resources in normative-technological models (PTM) va. The base-index method gives approximate and indefinite accuracy results for planning the cost of future construction.

Estimated calculations at current prices use this current regional prices for resources and services in service and require the determination of the need for all types of resources in natural units of measurement. Prin The main procedure for determining the need for resources establishes the method of estimated calculation at current prices - normative or design.

Normative method The budget calculation establishes the procedure for calculating the need based on the norms of resource consumption for construction processes (estimated work) in the estimated regulatory bases and indicators of physical volumes for these works at the construction site. In norm In the mative method of cost estimate, the volumes of cost estimates are accepted according to the data of the project for the construction of the facility, in formulation (by names and units of measurement) of estimated norms in collections of existing estimated and regulatory bases (estimate and information bases ). Estimated nye norms in the current bases average the consumption of resources owls for typical conditions and technology of construction work, and the lists of estimate works themselves are limited and scaled up in relation to real construction work and processes. Estimated resource requirement, calculated normative method is estimated approximately and depends both on the quality of resource consumption rates in the budget information bases, and on the qualifications of the performer tel - developers of estimates describing the technology construction of a specific object in concepts and terms estimated and regulatory bases of past periods.

design method provides for the use of calculation data of construction design documentation and any regulatory or reference materials to determine the need for resources, except for indicators of resource consumption in the collections of estimated norms. The design need for resources for the construction object is determined by a "direct account" according to the design specifications, projects for the production of works, technological maps, calculations of the duration of construction and other design information in the working documentation for the construction of a particular facility. The design method establishes an objective, necessary and sufficient amount of construction resources and services in the specification. standardized nomenclature, with the greatest possible accuracy stu during the qualitative development of the construction project.

The form of the estimate calculation in construction is not regulatedmented. The practice of business turnover of the estimate business has established a tabular form of estimate costing with selection of graphs for initial data, intermediate calculated indicators and the results of calculating the estimated cost of construction. Estimates in construction composition lyatsya, as a rule, in two formats: technological and resource form of estimate calculation.

Technological form of the estimate calculation (technological estimate) includes a list of construction (installation, commissioning, repair and construction, special) completed work processes required for the technology and organization of the construction of the facility, in the wording of the work adopted in the current estimates regulatory bases. For each estimate work, identification characteristics from the database (base - work code, name, unit of measurement), if qualitative indicators (volumes of work) according to the project for the construction of the facility and estimated consumption rates of the main resources (labor costs of workers, the cost of direct costs and their components) from the estimated regulatory framework. Tracing paper calculation of estimated costs in the technological form the couple is performed for each line of the list of work operations, by sections and in general according to the local estimate. Consumption The content in materials, parts, structures, construction machinery and equipment, and other resources in natural units of measurement (the "Selection of resources according to the estimate" statement) is not mandatory, but can be calculated according to the technological format and included in the estimate documentation of the normative method for compiling construction estimates.

Resource form of estimate calculation (resource estimate) is compiled in the format of an estimated statement of all necessary resources and services for the construction of the facility. The estimated need for resources is determined by design data, with the addition of hard-to-remove and non-removable significant losses, and the price of resources is taken in the current wholesale price level for the territory where building. As part of the resource estimate, separately the estimated need for resources and the estimated cost of logistics costs for the delivery of material resources to construction sites, as well as the cost of re resources and costs for the work of intra-construction transport that materials. Estimated cost calculation construction in the resource form is carried out for each line of the list of resources, by sections and in general according to the local estimate. The resource form of the estimate calculation is applied in the development of construction estimates by the design method. An estimated list of technological operations at the construction site when using the resource form of the estimate is not compiled.

Estimated documentation

Public form of estimate calculation - estimate documentation for the construction project, installed almost which business turnover in the country and retains the role and importance unified economic information needed by all consumers during the construction period. Estimated document The calculation is developed in accordance with the terms of reference of the customer, who is the copyright holder of all cost estimates for the construction site. Estimated documentation, as a public form of the results of budgeting in construction, must have strictly established parameters that are necessary and sufficient for an unambiguous understanding and interpretation of the results of the estimate calculation by all participants in investment and construction activities. Estimated documentation in construction is referred to as "Estimate ..." indicating type of construction and identification characteristics construction object. Estimated documentation in service The agency includes a set of calculation materials - standard forms of cost estimates and settlement sheets stey with discreet explanations, in scope and list, established technical specifications of the customer. Separate forms of calculations in the estimate documentation indicate Xia as an "estimate" indicating a significant sign of belonging to the generally accepted type of registration and publication of the results of the estimate.

The main types of estimates in the estimate documentation, is used in the practice of construction pricing, represent the completed calculations of the estimated cost for construction stages - conceptual estimate, tender estimate, executive estimate and actual estimate, as well as individual complete and stand-alone components my estimate calculation - local estimate, object estimate, summary estimate of the construction project.

The composition and content of the estimate documentation changes in accordance with the levels of management and the stages of determining construction estimates. At the initial stage of the implementation of the investment and construction project the project performs investment justification calculations, and formed conceptual estimate - Estimated construction cost. The conceptual estimate of the investor is developed in an arbitrary form of economic calculation on the basis of the enlarged estimates so far construction costs and construction prices according to analogue objects.

During the design and planning phase of the basic cost of construction, a tender document is being developed customer mentality (tender estimate) in the form of standard budget documentation. The customer can develop tender documentation in any arbitrary form, convenient for planning and controlling the construction of inve a store and a customer-developer, for example, in the form object-by-object and stage-by-stage schedule of construction and financing. The basic estimated cost of construction objects is established in the process of developing a tender documentation and is the basis of the customer's offer of construction prices at competitive bidding (tenders) for contract construction work. In the pre-contract period one construction organization - participants in the tender for contract construction, perform their own calculations you are the cost of the upcoming construction in an arbitrary form based on construction design data, general and branded estimated norms, market prices for resources, technical and financial capabilities of the organization.

Executive estimate documentation (executive estimate ) compiled by the contractor after the conclusion niya of the contract and the establishment of the contractual price of construction or the procedure for its determination. According With Civil Code Russian Federation only such budget documentation has the value of regulatory a document that legitimately regulates financial and other relationships between the parties - "In the event that work carried out in accordance with the budget preparedcontractor, the estimate takes effect and becomes part of the contract from the moment it is confirmed by the customer" (paragraph 3 article 709 of the Civil Code of the Russian Federation). Afterapproval of the executive estimate by the customer all changes changes and additions to the estimate, as well as correcting errors and adjusting the calculation results, is within the competence customer's order and is carried out at his expense. When developing executive estimates, construction contractors can use estimates of the base cost - forms of the customer's tender documentation, or perform their own calculations according to the rules and regulations of the company's estimate and information base and the current situation in the regional market of building resources. Part Executive estimate documentation may include, in addition to the forms of standard estimate documentation, calendar and network construction schedules, logistics plans, volumes and terms of calculations for completed construction work. The result of the development executive estimate documentation of construction is the schedule for the construction and financing of the facility, formed according to the selected stages (sections,kam, completed work packages, individual buildings and structures) construction, with the calculation of the amount of financing by calendar terms and contractors.

Actual estimate documentation (actual estimate) is a variant of the contractor's executive estimate using reporting indicators by composition works, the consumption of resources used and the actual prices for resources and services according to the accounting and tax records of the contractor. The calculated indicators of the actual estimate should correspond with the data in the forms for accounting for work in capital construction, approved by the Decree of the State Statistics Committee of Russia on October 30, 1997 No. 71a: certificate of acceptance of work performed (form No. KS-2); certificate of the cost of work performed and costs (form No. KS-3); general work log (form No. KS-6); log book of work performed (form No. KS-6a). The actual estimate is based on the total cost of construction in in accordance with the inventory structure of the customer's fixed assets, adopted in his production accounting.

The standard composition of public estimate documentation for construction (tender and performance estimates) includes the following forms:

Terms of reference of the customer for the development of estimatesnoah documentation;

An explanatory note with a list of physical parameters and technical characteristics of the object and its structural components, as well as a description of the method of drawing up an estimate and an estimate formula for calculating the cost of construction;

Local estimates;

Object estimates;

Summary estimate;

Schedule of construction and financing.

Local estimates developed by type of work

or the main structural elements and engineeringequipment of buildings and structures for each individual object of the construction project. Local estimates are the main element of cost estimates and can be developed in technological and (or) re source form of the estimate calculation. In local estimates, with necessary, works or resources are grouped into sections required by the technological and organizational features of the construction project. In local estimates, only the cost of direct costs in construction is determined. If the local estimate is unique budget document for the contractor, then add to it indirect costs and profits of the contractor, and such the estimate acquires the functions of an object estimate.

Object estimate is developed for a completed element of the project (object) of construction - a building, structure, start-up complex, and includes all forms of local estimates related to this object. In object estimates determine the total estimated costs of contractors for the implementation of all construction work on the facility. Indirect costs are added to direct costs in local estimatesand estimated profit of construction contractors in the leveldetermined by an individual (company) calculation,

by agreement of the parties or according to the standards of publicthe necessary costs for these purposes for the construction complexregion where construction is taking place.

Summary estimate (consolidated estimate calculation) is developed as a summary of estimated costs for all object construction project estimates with the addition of your own costs of the customer planned for the entire period until the completion of construction. The summary estimate calculation consists of chapters that combine data on the estimated cost of objectsmain and auxiliary composition, other costs orderchika for the implementation of a construction project, in accordance with paragraph 31 of the Decree of the Government of the Russian Federationwalkie-talkie dated February 16, 2008 No. 87 “On the composition of sections of the project documentation and requirements for their content.

Estimated cost

Estimated cost construction received in reAs a result of the estimated calculation, establishes the average, objectively necessary costs of financial resources for the upcoming construction of an object in a given territory and at a given time. The estimated cost of construction is an element of the costly pricing mechanism, is determined by calculating the total construction costs and sets the estimated price level for the upcoming construction. Estimated cost is one of the results of the estimated calculation required sti in resources (cash) for construction, but to determine it, estimates are used for requirements for all building resources and services. For to determine the estimated cost of construction, it is necessary to calculate the need for natural units of measurement for all types of material and labor resources, for services for the management and maintenance of the construction site evidence, as well as to determine for them the current value in regional price level.

Estimated cost, as opposed to need for re resources in physical units, can be determined at any time for the period of planning the cost of a construction project. For time periods, the estimated cost of construction is calculated in the following levels - basic, basic and current estimated cost.

Base Estimated Cost is determined as a result of the cost estimate using the base-index method at the level of the cost of resources, works and services of past (base) periods. The base cost in construction estimates is developed on the basis of estimates for construction works calculated, published and recommended for use at the base date.

Base Estimated Cost construction is determined during the development of tender documentation and is for customers the initial calculated indicator of the construction price for holding contract tenders, establishing contractual relations and determining the contractual cost of construction. The base estimated cost determines the estimated cost of building an object on the calendar date of development and approval by the customer of the estimate documentation.

The basic and basic estimated costs are reduced to the current level of the estimated cost of construction at any time using the coefficients for recalculating the estimated cost - current indices.

Current Estimated Cost is determined according to the estimated calculation, which uses today's (current) prices prevailing in the regional markets for building resources and services. In construction cost estimates, current prices are the main level of estimated cost in the implementation of a construction project. In the modern pricing system current prices are used in the calculation - indicators of the cost of resources in the price level at the current time or at the beginning of the planning period. Construction prices jobs, resources and services in a country with different nature but-climatic, administrative, demographic conditions, the uneven distribution of construction industry enterprises and the concentration of builders organizations, can be determined only for conditionally isolated regional markets for investment and construction activities. Current prices in estimates pricing are taken as averages for groups of homogeneous types of resources for specific periods of planning the cost of construction and in limited territorial areas of application of these prices. Market current prices for construction resources and services, for use in construction cost estimates, are accepted at the actual selling prices of suppliers of the regional market or according to average indicators of market monitoring of prices for construction resources in the region. Estimated cost as estimated the planned construction price, is valid only until the conclusion of an orderly contract and the determination of the contractual construction costs, so the last current the cost of construction is determined on the date of conclusion construction contracts.

The structure of indicators of the construction estimate should comply with the grouping of expenses for production and sale, established in Chapter 25 of the Tax Code of the Russian Federation. After the abolition of the Gosstroy of the Russian Federation "Ti new guidelines for planning and accounting for the cost of construction work "(letter dated 09.11.01 No. NM-6128/7), official wording of the Tax Code of the Russian Federation are currently the only natural and legitimate regulations, determining the composition and content of the costs associated with the production of construction products. In the estimates, the cost of construction work, resources and services is determined is divided in the total amount and according to the specific structure of production costs. In accordance with Article 318 of the Tax of the Code of the Russian Federation, the costs of production of products subsection lyayutsya on direct and indirect costs.

TO direct costs include material costsdy, provided for by subparagraph 1 of paragraph 1 of Article 254 Tax Code of the Russian Federation (building materials, products and structures, construction machinery and equipment, transportation costs) and labor costs for workers in accordance with the provisions of Article 255 of the Tax Code of the Russian Federation.

TO indirect costs includes all other costs necessary for the normal construction process, justified calculations and use used to receive income from statutory activities organizations. Indirect costs in the estimates of groupsfeast on belonging to the subjects of construction -contractors and customers. Indirect costs of the contractor are taken into account in the object estimates for the production of construction works, and the indirect costs of the customer include in the summary estimate calculation of the cost of constructionthat. The indirect costs of the contractor in construction includeoverhead costs that determine the costs of managing the construction organization and other costs of the contractor,both legally limited (payments for compulsory and voluntary insurance, expenses for the mobile nature of work, rotational construction, etc.), and not limited (the cost of intangible assets, plan credits for bank loans, etc.).

In addition to direct and indirect costs in the estimates for under row construction provides for the necessary contractor's remuneration (Article 709 of the Civil Code of the Russian Federation) in the form of estimated profit. Estimated profit in construction

must ensure payment of mandatory payments and taxes from profits, replenishment of the working capital of the enterprise, the creation of a material incentive fund and the necessary financial resources for the development of the builder noah organization. Estimated profit in calculations the cost of the upcoming construction is determined on the level of socially necessary costs for the expanded reproduction of contracting organizations in the construction industry in the region. In the contract for construction, the estimated profit in the cost of construction is set individually for a specific contract chika based on the results of the formation of a contract (contract noah) the cost of construction.

Negotiated (contract) cost of construction

In market pricing negotiable (con tract) cost construction replaces the estimatedestimated cost after the conclusion of the contract forbuilding. The contractual construction price isthe main element of the legal framework governing production, economic and other relationships between the subjects of investment and construction activities. fakaccounting of all costs and reporting in construction isXia only on the basis of ^ negotiated (contract) prices: -“In the accounting of the developer and the contractor, settlements for construction objects are reflected based on their contractual value” (paragraph 5 of PBU 2/94 - Accounting for contracts (contracts) for a capital builder stvo, order of the Ministry of Finance of the Russian Federation of December 20, 1994 No. 167).

Contractual (contract) value is setas a result of contract bidding and is determined in the contract for construction between the customer and the contractor. Depending on the use in the contractual process of indicators of the estimated estimated cost, the terms of the contract and taking into account market pricing factors, the contractual cost of construction may correspond to the market or surrogate price of construction.

Market price construction is defined as average, objectively determined cost of construction of a specific facility in a given region in a real calendar period of time with maximum consideration conjuncture of the cost of construction works, resources, services and commercial interests of the parties to the contract thief. In the estimated pricing of the present the market price of construction is formed in the contract process based on the basic estimated cost at current prices and costs that take into account market factors of changeniya estimated cost for the period of construction. Basic the estimated cost of construction reflects the costly elements of pricing and takes into account current costsfor construction, and the market component of the price includes inflationary expectation and reimbursement of construction risks of contractors and customers in the current conjuncture of the construction market.

Surrogate price in construction, it is established by the customer or contractor in a unilateral and obligatory order, in the absence of competition or a monopoly position in the investment and construction market services. The surrogate price is determined based on the estimated calculations performed according to special rules, using estimated norms, rates, prices and indices developed and approved by departmental and administrative bodies of executive power and industry management. The surrogate price in the contractual cost of construction reflects the administrative (or corporate) limit for financing the construction of an object in market conditions for investment and construction activities in Russia.

Depending on the method of fixing the price in the contractual relationship between the customer and the contractor, contracts with a fixed contract price and contracts with compensation for the contract price are used - moving and sliding prices: - “4. The price of the work (estimate) can be approximate or firm. In the absence of other indications in the contract, the price of the work is considered fixed ”(Article 709 of the Civil Code of the Russian Federation).

Fixed price of the contract is established at the time of signing the contract and is not subject to revision, except for cases when the customer makes changes to project during its execution. A construction contract with a fixed (fixed) price is becoming more preferable for participants in the investment and construction project.process as market relations develop and stabilization market of construction resources and services.

moving price of the contract establishes that the price accepted in the contract can be revised ifBy the time the object was commissioned, the conditions for the implementation of the project have changed. A moving price is characterized by the fact that an increase or decrease clause is introduced into the contract. prices at the time of execution of the contract. The reservation defines the conditions for revision, the permissible level of deviation from the initial price at which the contract price is revised, as well as the source (document or market publication) on the basis of which the decision to change the price is made.

moving price determined at the time of execution of the contract by revising the base price, taking into account changes in production costs that occurred in the period of performance of the contract. Moving price unite there are no types of contracts with reimbursement of actual costs. The trailing price of the contract can be defined calculation according to the formula with the agreed rules for revising the indices. When setting a moving price it can be provided that the slip spreads It is not for the entire amount of costs, but only for certain of their elements, or that price sliding can be limited nothing shorter than the total duration construction efficiency.

For determining inventory (book) value completed construction facilities in accordance within line with the "Regulations on accounting for long-term investments", approved by order of the Ministry of Finance of the Russian Federation dated December 30, 1993 No. 160, data on the actual cost of construction is used. The inventory (book) value of the object is formed in accordance with the inventory structure of the customer's or investor's fixed assets.

Concepts and definitions of professional budgeting

The basic concepts of the estimate business are widely used not only in the methodological, regulatory and practical developments of the estimated rationing and pricing in construction, these concepts are also necessary for all users of the construction estimate documentation - the subjects of investment and construction activities. Unambiguity of understanding by all interested parties of the used special concepts of the technical regulation of the industry is a prerequisite for the standardization of professional activities.

The wording of concepts and definitions should reflect the essence and current state of the estimate business, be concise but understandable to professional estimators and users of estimate documentation, contain the necessary and sufficient amount of information about the object of the concept, allowing it to be unambiguously identified in any conditions and types of application.

The basic position of the methodology of formation new standards, the priority of economic the content of the norms before the legal form. od However, the concepts and definitions of the main elements of estimated rationing and pricing in construction should be formulated adequately to the content of the estimated standards, determine their economic boundaries and scope in practical budgeting activities.

A prerequisite for creating a system of standards in professional activities, the Federal Law "On Technical Regulation" determines the procedure for public discussions of projects (including alternative projects) and access to them by all interested specialists and the public in general.

The need for special definitionsin almost all documents on estimate rationing and pricing in construction, it predetermines the need to highlight in a separate document - the national standard, professional formulations of the basic concepts and definitions of the estimate.

Estimate in construction

Construction estimate

Calculation of the need for resources (labor, materials, machines, mechanisms, finance, time, etc.) for the object of the upcoming construction

Estimated calculation

Determination of average indicators of the need for resources when planning socially necessary costs for the construction of an object at a given time in a given territory

Basis-index method

Estimated calculation performed at the prices of the base (previous) periods, bringing the estimated estimated cost to the current price level according to the coefficients of change in the estimated cost - indices

Normative method

Estimated calculation performed at current prices based on the need for resources, calculated according to the scope of work at the facility and the norms of resource consumption for work in the estimated information bases

design method

Estimated calculation performed at current prices based on the need for resources adopted according to the working drawings, specifications and calculations in the construction project documentation

Estimated information base

The system of estimated norms, prices, rules and regulations, developed on a single scientific and methodological basis, and used in the performance of estimates for construction in certain organizational and technological conditions and time periods

Technological estimate

The form of calculation of the construction estimate at current prices, containing the list, volumes and norms of resource consumption for work on the construction technology of the facility, in the formulation of indicators of estimate and information bases

resource estimate

Construction estimate calculation form at current prices, presented by the estimated statement of the estimated need for resources and services for the construction site with associated costs

Estimated documentation

Estimated documentation

Estimated calculation, drawn up according to the rules of business turnover in the standard form of a professional estimate business or according to the instructions of the customer

Conceptual estimate

Estimated calculation of the cost of the upcoming construction in an arbitrary form of economic justification of costs according to the aggregated standards

Tender estimate

Basic estimate calculation of the customer, made in the standard format of estimate documentation, with the definition of the estimated cost at current prices at the time of approval of the estimate by the customer

Executive estimate

A detailed cost estimate of the contractor, drawn up taking into account the terms of the contract, and after agreement by the customer, which is the legal basis for the relationship of the parties

Actual estimate

Detailed estimate of construction, adjusted according to the actual work performed and the reporting data of the accounting and tax accounting of the contractor

Local estimates

The main element of calculating the direct costs of the estimated cost of construction, compiled in the technological and (or) resource form of the estimate

Object estimate

A summary of all local budget indicators related to the object, with the accrual of indirect costs and estimated profits of building contractors

Summary estimate

A summary of the estimated costs for all object estimates of the construction project, with the addition of the customer's own costs for the construction period

Estimated cost

Estimated cost

The results of the estimate calculation, establishing the need for financial resources (cash) for the implementation of individual construction works, stages and the construction of the facility as a whole

Base Estimated Cost

The total cost of construction according to the estimate, calculated on the basis of estimated prices and standards for construction works and services approved for the past, reference date

Base Estimated Cost

The total cost of construction according to the estimate, calculated by any method in the prices for construction work, resources and services prevailing at the date of development or approval by the customer of the estimate documentation

Current Estimated Cost

The total cost of construction according to the estimate, calculated by any method in the prices of construction works, resources and services prevailing in the regional markets at any (current) moment in time

Direct costs

Part of the total cost according to the estimate, including the estimated labor costs for workers with taxes, the cost of building materials, products and structures, the cost of construction machinery, equipment and tools, the logistics costs of delivering material resources to construction sites

Indirect costs

Part of the total cost according to the estimate, including the estimated costs for the management and organization of the construction process, the maintenance of the management apparatus of contractors, with associated costs

Estimated profit

Part of the total cost according to the estimate, including the estimated (socially necessary) or contractual costs for the expanded reproduction of contractors in the construction industry

Contract price

Contract price

The price for the construction of the facility, established as a result of contract bidding and fixed in the contract for construction between the customer and the contractor

Market price

Contractual value determined at the place and time of construction based on market conditions for the cost of construction work, resources, services and commercial interests of the parties to the contract

Surrogate price

Estimated cost, accepted as the contract price of construction, calculated according to special rules, estimated norms, rates, prices and indices approved by departmental or administrative bodies

Fixed price

The contractual value established at the time of signing the contract without the possibility of its revision, except for cases when the customer makes changes to the project in the course of its implementation

moving price

The contractual value, which establishes the possibility of its revision, if the contract contains a clause on price adjustment when certain conditions for the implementation of the project change by the time the contract is executed

moving price

Contractual cost, providing for the reimbursement of the actual costs of the contractor according to the agreed rules for revising the base price of construction during the period of the contract

Inventory (book) value

The actual cost of construction in the inventory structure of fixed assets of the customer or investor

V. Grunstam

Approximate market value of road construction works

No. p / p

Name of works

unit of measurement

Price rub. VAT included

Soil excavation by mechanized method with subsequent removal to the dump ku

m 3

380-460

Soil excavation by mechanized method (without soil removal)

m 3

250-300

Soil excavation by hand with subsequent removal to a landfill

m 3

650-950

Excavation by hand (without soil removal)

m 3

630-750

Vertical layout

m 2

50-80

Foundation device made of concrete grade 200 layer thickness H = 15 cm

m 2

580-800

Construction of a sand base with a layer thickness of H = 20 cm

m 2

120-180

The device of the base of crushed stone with a layer thickness of H = 15 cm

m 2

230-280

Coating device from milled chips with a layer thickness of H=15 cm

m 2

150-200

Installation of side stone BR 100´ 30 ´ 15

pm

700-800

Dismantling of road side stone BR 100´ 30 ´ 15 removal of construction debris

pm

180-250

Installation of curb granite stone

pm

1775

Dismantling of road side stone BR 100´ 20 ´ 8 removal of construction debris

pm

The device of the top layer of paving slabs (gray)

m 2

1200-1300

Extension of manhole necks on reinforced concrete segments

PC.

2500

Lawn device: 10 cm fertile soil + leveling + sowing seeds

m 2

Dismantling of existing asphalt concrete by cold milling at H=5 cm, followed by loading and removal

m 2

160-200

The device of a covering from sandy asphalt concrete at a thickness H=5 cm

m 2

360-400

The device of a coating of fine-grained asphalt concrete with a thickness of H=5 cm

m 2

380-450

Coating of cast asphalt concrete with a thickness of H=5 cm

m 2

Pouring with bitumen emulsion

m 2

20-50

Current (patching) repair

m 2

450-650

Reinforced concrete slab pavement (new)

m 2

2000

Drawing road marking lines

m 2

380-620

Cutting seams of a / b coating with diamond discs

pm

85-130