Determination of direct cost estimates. Estimated documentation
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This thematic subsection is dedicated to budget documentation and everything that was, is and will be connected with it. Since the main topic of this resource is construction, the main subject of the presentation will be the preparation of estimate documentation for construction and repair work.
Definition of estimate documentation is as follows: it is a document or a set of documents that determine the calculation of expenses and income for the implementation of any activity - the supply of goods, the provision of services, and so on. In construction, as a rule, complete documentation reflects the costs of both supply (or production and supply) building materials, as well as on wages workers and engineering staff (including tax deductions), plus the cost of operating machines and mechanisms, including the remuneration of machinists. The concepts and definitions of "estimate" and "estimate documentation" are essentially identical.
In practice, the cost estimate often reflects only formal values: the total cost of materials and the wages of workers. Therefore, an inexperienced person often takes wishful thinking, and an impressive amount of profit can in practice turn into significant losses. Thus, for example, many factors must be taken into account.
In addition, the estimate calculation can be drawn up according to negotiable prices, or maybe - according to the so-called. basic or basic, that is, taken from special databases (TER, FER, GESN, TSN, MTSN), to which paid access is acquired, and which can be worked with using paid programs. Now about what the actual estimate includes:
Direct costs include the cost of building materials, the cost of operating machines and mechanisms (so-called depreciation), and the wages of workers (“wages of the main workers”).
Overheads include the costs of organizing the production process, managing this process and servicing construction site or object. They are not associated with technological process(only with his organization). Accordingly, the wages of engineering and technical workers are paid from these funds. They may be determined by contract or in accordance with federal regulations overhead costs and other regulatory documents.
Estimated profit (or the so-called "planned savings")- this includes the funds necessary to cover the expenses of the enterprise and ensure its further functioning (not in a specific estimate, but in general). In general, this is the profit that goes to the firm, and the firm can dispose of it as it wishes. So part estimated profit goes to pay taxes, develop production, pay rent, etc. The other part goes to buy a new diplomat for the director, flowers for the secretary, a quarterly bonus for the janitor, etc., etc., even for a corporate banquet. The amount of the estimated profit may be determined by the contract or guidance documents; it can be a percentage of the total estimate, or a fixed amount, or both (for example, when performing work in one period - just a percentage, in another - a percentage plus a fixed amount).
Taken together, these three points make up estimated cost. Again, in practice, these figures reflected in the estimate documentation often do not correspond to reality (this especially happens when it is compiled by government order). Therefore, in reality, the size of both direct costs, and overhead costs, and estimated profits can differ significantly from the project, both up and down. In this section, we will analyze a variety of interesting cases in which such a discrepancy occurs, and find out their reasons.
This is practically a technical task for the performer, and a lot will depend on how competently it is drawn up. There are a lot of things that don't really interest us right now, but ultimate The cost of work depends on this. ultimate, this is not the one that they wanted to pay according to preliminary calculations, but the one that was paid for the work performed as a result of construction.
Let's compare the two estimates:
- Estimate for painting the ceiling No. 1
- Ceiling painting = 5 rubles.
Total: 5 rubles.
- Estimate for painting the ceiling No. 2
- Cleaning the surface of ceilings from nabel = 1 rub.
- Sealing joints in floor slabs with a rust device = 1 rub.
- Ceiling putty = 1 rub.
- Ceiling primer before water-based coloring= 1 rub.
- Coloring water-based ceilings= 1 rub.
Total: 5 rubles.
Therefore, if you do not want to be demanded money from you for additional work, then try to make (or demand) as detailed an estimate as possible. Contractors I would even advise you to draw up an estimate in as much detail as possible, so as not to argue later with the customer what needed to be done and what was not needed, this is the first thing. And secondly, when you inform a customer who does not own the technology of work that you are now painting the ceiling, and you will receive such money for it, he considers you just a robber. But, if you describe the entire technology in the estimate, it will be clear why this work is so expensive.
Customer who does not own technology construction works, to draw up a detailed estimate will help the use of a specially created for this - the budgeting assistant in the program DefSmeta, which will tell you what related (most often hidden) work exists for a particular main work, and explain why they are needed. AND contractor will significantly save his personal time, and, instead of sitting and counting estimates manually after work, will allow him to do more pleasant things.
The program calculates the amount of work automatically .
Limited costs- a concept widely used among estimators, implying a group of costs determined according to established estimated standards as a percentage of a particular element estimated cost.
In construction, the limited category includes: costs, winter rises in prices, funds for the construction of temporary buildings and structures, a reserve for unforeseen work and costs associated with the mobile and traveling nature of work, costs associated with the business trip of workers of construction and installation organizations, costs for reimbursement of costs for the transportation of workers of construction and installation organizations by road and a number of others.
TSNB-2001 MO- Territorial Estimate and Regulatory Base for the Moscow Region, price level - January 1, 2000. Approved by the order of the Ministry of the building complex of the Moscow region No. 51 of 06.09.2011, On the approval of the updated territorial estimated standards of the Moscow region, and put into effect by the order of the Ministry of the building complex of the Moscow region No. 52 of 06.09.2011.
The normative base of TSNB-2001 of the Moscow region is intended for:
normative determination of the estimated cost of direct costs, the composition and needs of resources in the construction of new, reconstruction, expansion and technical re-equipment operating enterprises, buildings, structures, objects of residential, civil and industrial purposes, carried out on the territory of the Moscow Region;
calculation of the cost of construction and special construction works in the formation of investor estimates and preparation of tender documentation;
planning and analysis of economic indicators design solutions and construction firms.
TSNB-2001 rates are developed on the basis of:
state elemental estimated norms for construction and special construction works GESN-2001;
the amount of funds for the wages of construction workers, adopted according to the data of state statistical reporting in construction and data from the administrations of districts and cities of the Moscow Region as of January 1, 2000;
medium estimated prices for materials, products and structures at the base price level in the Moscow Region as of January 1, 2000;
average estimated prices for the operation of construction machines and mechanisms, as well as the amount of funds for the remuneration of machine operators as of January 1, 2000 in the Moscow region.
TSNB-2001 reflects the industry average level of costs for the adopted technique, technology and organization of work for each type of construction work and, in this regard, can be used to determine the estimated cost of construction work by all customers and contractors, regardless of their departmental subordination and legal form.
, normative base of estimates- this is a large number of unit prices combined among themselves in collections in accordance with their type.
The structure of the estimated cost of construction products is different depending on the types of construction.
In general, the structure of the estimated cost of construction for last years something like this:
The cost of construction work - 63%;
The cost of installation work - 4.5%;
The cost of equipment, furniture and inventory - 18%;
The cost of other expenses - 14.5%;
Total - 100%.
The estimated cost of both construction (repair and construction) and installation works (С CMR) according to calculation methods and economic content mainly consists of direct costs (PP), overhead costs (NR) and estimated profit (SP):
FROM smr \u003d PZ + HP + SP
When performing a separate set of works, other (limited) costs, as well as VAT, may be taken into account in the local estimate.
Direct costs directly (directly) related to the performance of a certain amount of work. Therefore, their value is determined by direct account and depends on the amount of work, the necessary resources, estimated norms and prices for resources.
Direct costs include:
the cost of building materials, parts and structures (hereinafter referred to as materials, M);
labor costs of construction workers (Z s);
operating costs construction machines and mechanisms (E m), including the remuneration of workers-machinists.
This is where the direct cost formula comes in:
PZ = M + Z With + E m
Overheads- these are the costs incurred by the organization to ensure the normal construction process, i.e. as part of the cost of work, they are intended to compensate for the costs of construction organizations for maintenance, organization and management of construction. Their value is determined as a percentage of the wage fund (payroll) as part of direct costs.
In accordance with MDS 81-33-2004, several types of overhead costs are currently used:
consolidated HP standards;
NR standards by type of work;
individual norms are calculated for a specific contractor using a formula.
With the resource method HP are determined from the amount of funds for wages at the current price level according to the formula (at the stage of working documentation):
HP \u003d Z * Ni / 100,
W- the amount of funds for the remuneration of construction workers and machine operators in the current price level as part of the direct costs of the local resource estimate, rub;
Neither- individual overhead rate for the contractor, %.
With the basis-index method budgeting (at the stage of working documentation) HP are determined by the following formula:
HP \u003d (Zs + Zm) * Iot * Ni / 100,
Zs- funds for wages of construction workers, rub;
Zm - funds for the remuneration of machine operators, rub;
Iot is the index of the current level of wages of workers in construction in relation to the level of estimated wages of workers at the base level.
The individual norm should not exceed 50% of the actual amount of funds for the wages of construction workers and machine operators.
State elemental estimated norms (GESN)- these are collections of state elemental estimated standards for construction and special construction work. Estimated standard individual elements direct costs per unit volume of construction work and structural elements, the consumption of building materials, the labor costs of construction workers and the operating time of construction machines.
The standards reflect the most progressive, economical design solutions and industrial methods of work. Estimated norms serve as the basis for determining the estimated cost of a particular type of work, structures and buildings.
The collections of GESN reflect the industry average level of construction production for the accepted equipment and technology for performing work and can be used by organizations, customers and contractors, regardless of their departmental affiliation and form of ownership. HPES do not apply to individual designs and types of work, the capital stock, accuracy class and quality of which are subject to increased requirements, as well as to types of work in mountainous areas performed at an altitude of more than 3500 m above sea level. For such types of work, individual elemental estimated norms, or correction factors, are developed that take into account the relevant features of the work.
Types of estimate documentation
Local estimates:
Local estimates are designed to determine the estimated cost of a facility under construction (repair). The local estimate is the primary estimate document for certain types works and costs, and it can be compiled both for a separate object and for general site work. The local estimate is based on the volumes that are defined as part of the working documentation or working drawings. Local estimates are compiled in cases where the scope of work and costs are not finally determined and are subject to clarification on the basis of the detailed design documentation, or in cases where the scope of work, the nature and methods of their implementation cannot be accurately determined during the design and are specified during the construction process.
Object estimates combine in their composition on the object as a whole data from local estimates and are estimated documents on the basis of which contract prices for objects are formed.
Object estimates combine in their composition for the object as a whole data from local estimates and local estimates and are subject to clarification, as a rule, on the basis of RD.
Estimated calculations for certain types of costs are compiled in cases where it is required to determine, as a rule, for the whole construction site, the amount (limit) of funds necessary to reimburse those costs that are not taken into account by the estimated standards (for example: compensation in connection with the withdrawal of land for construction; costs associated with the use benefits and additional payments established by government decisions, etc.).
Consolidated estimates calculations of the cost of construction of enterprises, buildings and structures (or their queues) are compiled on the basis of object estimates, object estimates and estimates for certain types of costs.
Cost Summary - this is an estimate document that determines the cost of construction of enterprises, buildings, structures or their queues in cases where, along with production facilities, design estimates are drawn up for housing, civil and other purposes.
Work acceptance certificate form 2-KS is a document for registration of delivery and acceptance of construction and installation and repair and construction works. Form 2-KS is given in samples of unified forms of primary accounting documentation approved by the Decree of the State Statistics Committee of Russia dated November 11, 1999 No. 100. The act is signed by authorized representatives of the parties who have the right to sign (the work foreman and the customer (general contractor)). On the basis of the data of the Certificate of acceptance of work performed, a Certificate of the cost of work performed and costs (form No. KS-3) is filled out.
Certificate of cost of work performed and costs (form No. KS-3) used for settlements with the customer for the work performed. A certificate in the form No. KS-3 is drawn up for construction and installation work, work on overhaul buildings and structures, other contract work and is represented by a subcontractor to the general contractor, a general contractor to the customer (developer).
Journal of work performed (form No. KS-6a) is used to record the work performed and is a cumulative document, on the basis of which an act of acceptance of work performed in the form N KS-2 and a certificate of the cost of work performed in the form N KS-3 are drawn up. Form code according to OKUD 0322006.
The estimated cost of construction and installation works is determined by adding up direct costs, overhead costs and planned savings.
Ssmr \u003d PZ + HP + PN.
Estimated labor costs (Zot) are determined based on the labor intensity of work (T, man-hours), determined by the norms; the average monthly wage for 1 worker (Zmonth, rub.) and the average monthly number of hours (t, hour/month):
Zot \u003d T x Zmes / t
The estimated cost of material resources is determined on the basis of data on the regulatory need for materials, parts and structures in physical units of measurement (Pm) and the corresponding prices for this species material resources (Tsm):
Zm = Σ(Rm x Tsm).
Estimated costs for the operation of construction machinery and equipment are determined based on the data on the time of use of the necessary machines in accordance with applicable standards (in machine-hours) and the price of 1 machine-hour of operation of the machines. To determine the price of 1 machine-hour, you can use the formula:
Tsmash.-hour. \u003d (Zed + Zgod + Zexpl) x Knr,
where Zed - one-time costs for 1 machine-hour; rub./machine-hour; Zgod - annual costs for 1 machine-hour; rub./machine-hour; Zeksp - operating costs per 1 machine-hour; rub./machine-hour; CNR is a coefficient that takes into account the overhead costs of departments and bases for the operation of construction machines.
FER (Federal Unit Rates)- this is estimated standards, containing prices for the implementation of individual construction works. These estimated standards regulate expressed in natural form individual elements of direct costs per unit volume of construction work and structural elements: 1. consumption of building materials, 2. labor costs of construction workers, 3. operating time of construction machines.
The norms imply the most progressive, economical design solutions for the methods of work. Estimated norms serve as the basis for determining the estimated cost of a particular type of work, structures and buildings.
The estimated construction cost is monetary value the costs necessary for the full implementation of the construction and commissioning of fixed assets, in addition, it includes standard profit. According to its composition, the estimated cost can be represented by the following cost groups:
1. Direct costs - PZ.
2. Overhead costs - HP.
3. Regulatory profit - PN.
Thus, Scm \u003d PZ + HP + PN.
Direct costs - These are costs directly related to a specific construction project. They are determined on the basis of project drawings at current rates, norms, tariffs.
Direct costs include:
a. The cost of material resources - M.
b. Wage costs for production workers - Z.
in. The cost of operating machines and mechanisms - E.
PZ=M + Z + E + other PZ.
Overheads - These are the costs of management and economic maintenance of production.
Overhead costs consist of the following cost groups:
a. Administrative and management expenses (salary of management employees, maintenance of the management building itself, official transport ...) - AUR.
b. Expenses for the organization of work, including temporary communications, for preparing the territory for construction. For lighting and safety of objects under construction, etc. expenses - OR.
in. The cost of servicing workers, including special. clothing, food, household premises - OBR.
d. Other overhead costs, including the cost of correcting the marriage, for compensation for damage as a result of any unforeseen circumstances, the cost of paying fines - NR.
HP = AUR + OR + OBR + other HP.
Maximum costs are calculated either by direct calculation of the costs of their generators, or are defined as a percentage of direct costs.
The approximate rate of overhead costs is differentiated by type of construction, by territorial districts, by departmental affiliation and ranges from 9 to 20% of the PZ.
PN - standard profit does not reflect any costs for the construction of this facility, these are the costs of future periods of the company's activities. The normative profit is predetermined in the selling price of the object.
PN is determined as a percentage of the estimated cost or of the estimated cost.
PN=12% of the estimated cost.
PN=10.71% of the estimated cost.
The cost price is economic indicator, reflecting all the costs of firms for the performance of work and commissioning of the facility. The cost indicator has great importance when planning and calculating profits, when calculating tax deductions, when forming a payroll fund.
In construction, there are several types of costs:
1. Estimated cost Sbcm \u003d PZ + NR \u003d Scm - PN.
The estimated cost is determined on the basis of the current estimated norms of tariff rates. She is normative.
2. Cost price planned Sbpl \u003d Scm - PN - DСbpl + K.
Dсbpl - the value of the planned task to reduce the cost. This value is calculated within the organization based on the required amount of profit that ensures the normal functioning of the organization.
K - compensation costs, i.e. expenses covered from special sources.
For example, for the performance of work, they are paid ahead of schedule from special fund customer.
3. Actual cost Sbf \u003d Scm - PN - DСbf + K
DSbf - the amount of actual cost reduction.
Depending on the purpose of the study, the classification of costs that form the cost can be represented by the following areas:
I. By cost groups.
¾ Overhead (indirect)
II. By item of expenditure.
1. Material expenses.
2. Labor costs for production workers.
3. Expenses for the operation of machines, mechanisms, equipment.
4. Overhead (indirect) costs.
III. by cost elements.
1. Material costs.
2. Labor costs.
3. Depreciation.
4. Deductions for social needs.
a) employment fund 1.5% of the actual accrued funds for the wage fund.
b) fund health insurance 3.6% of the actual accrued funds for the wage fund.
AT) Pension Fund 1% + 28% of the actual accrued funds for the wage fund.