PROCEDURE FOR FILLING OUT THE FORMS
ESTIMATE DOCUMENTATION IN THE SPHERE OF THE COST OF CONSTRUCTION PRODUCTS
Section 1. The procedure for filling out the form of a local estimate calculation (estimate) (Sample No. 1)
1.1 General
The form of a local estimate calculation (estimate) Sample No. 1 is used when using basis-index method calculation.
The base-index method for determining the cost of construction is based on the use of a system of current and forecast indices in relation to
to the value indicators defined in the basic price level.
Estimated documentation is compiled using the basic price level and prices prevailing at the time of its compilation (indicating the month and year
its compilation).
The cost of work in local budget calculations (estimates) as part of budget documentation indicated in two price levels:
In the basic level, determined on the basis of the current estimated norms and prices as of January 1, 2000;
At the current level, determined on the basis of the current indicators of the estimated standards as of January 1, 2000, the current
and forecast indices and prices for resources that have developed by the time the estimate documentation is prepared or are forecast for the period of construction.
Indices can be used to determine the value at current (forecast) prices:
According to cost items, to the indicators of the basic cost of direct cost elements of the local cost estimate (estimate), with the subsequent accrual of overhead costs and estimated profit from the wage fund of construction workers, installers, machine operators and commissioning personnel
according to current regulations.
To the result of the local estimate calculation (estimate) or the total estimated cost determined in the basic price level, taking into account overhead costs and estimated profit.
When using indexes for cost items, the cost of work at the current (forecast) price level is determined for each position of the local cost estimate (estimate). Direct Cost Element Values
at the current price level are determined by multiplying the total amount of work for the position, cost indicators estimated standards in the basic level of prices for the elements of direct costs, correction factors that take into account the conditions for the production of work, and the corresponding indices.
To convert the cost of operating machines into the appropriate price level, the index for operating machines is used. The remuneration of machine operators, which is included in the cost of operating machines and is integral part payroll fund, is recalculated according to the index for the wages of construction workers and is shown only for the accrual of overheads
and estimated profit.
according to current standards from the wage fund of construction workers, installers, machine operators and commissioning personnel for the indicated price level. When using both consolidated (general industry) standards and standards for the types of construction, installation, repair and construction, commissioning and overhaul of equipment, overhead costs and estimated profit are accrued for each position of the local estimate calculation (estimate)
When applying correction factors to the standards for overhead costs and estimated profit for each price level indicated in the local estimate calculation (estimate), the standards are rounded to integers after applying all correction factors.
Calculation results and final data in local budget calculations (estimates) for each indicated price level (line by line
and total values of cost elements) are rounded to kopecks after all mathematical operations with the data that form them.
The following must be indicated: the price level for compiling a local estimate (estimate), the name of the region, the edition of the regulatory framework used, the name of the collection of indices used and the collection of current prices.
When compiling local estimates (estimates) using specialized computer programs in printed documents, it is recommended to indicate the name and link to information resource
about the software product, abbreviated name of the regulatory framework
and its edition (certificate number confirming the reliability of the regulatory framework, indices and collections estimated prices(catalogues of current prices)).
Section 1.2. The order of filling out the form (Sample 1).
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"AGREED" |
"APPROVE" |
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_________________________________________________ |
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"___" __________ 20__ |
"___" __________ 20__ |
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LOCAL ESTIMATE CALCULATION No. |
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(LOCAL ESTIMATES) |
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Name of works and costs: |
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Base: |
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Region name: |
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Name of the editorial board of the NSS: |
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Name of the collection of recalculation indices: |
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Rate code and resource codes |
Name of works and costs |
Number of units |
Correction factors, norms HP and SP |
Total costs in the basic price level, rub. |
Conversion indices, norms of HP and SP |
TOTAL costs, rub. |
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Section 1. Title of section | |||||||||
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FER 1 O.P. part 1.P.1.12 p.3.48. |
Excavation of soil into the dump by single-bucket electric walking excavators "dragline" when working on hydropower construction with a bucket with a capacity of 15 m3, soil group 1 (O. P. Part 1.P. faces with wet clay soles, with moving excavators on shields, dump trucks on sledges (pZP = 1.20, pEM = 1.20, pZPM = 1.20, pMP = 1.00, pZT = 1.20)) |
1000 m3soil | |||||||
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including ZPM | |||||||||
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HP from FOT (95 * 0.85) | |||||||||
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SP from FOT (50 * 0.8) | |||||||||
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man-hour | |||||||||
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Total by position |
13 618,32 |
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FER 1 |
Laying blocks and slabs of strip foundations with a pit depth of up to 4 m, a mass of structures up to 0.5 tons (MDS35 pr. 1 v. 1 p. 8. Construction engineering networks and structures, as well as objects of residential and civil purposes in the cramped conditions of the built-up part of the city. (pZP = 1.15, pEM = 1.15, pZPM = 1.15, nMR = 1.00, pZT = 1.15)) |
100 pieces. prefabricated structures | |||||||
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including ZPM | |||||||||
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Blocks of cabinet boxes (walls) of abutments BS-12-1 / concrete V25 (M350), volume 0.12 m3, flow rate 17.4 kg / (series 3.503.1-79) | |||||||||
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HP from FOT (130 * 0.85) | |||||||||
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SP from FOT (85*0.8) | |||||||||
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man-hour | |||||||||
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Total by position |
249 352,47 |
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Section total |
262 970,79 |
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262 970,79 |
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Estimated overheads | |||||||||
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Estimated profit according to the estimate | |||||||||
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Total estimated |
262 970,79 |
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By local budget calculation(estimate) continuous numbering of prices (positions) is carried out, while the numbers of subordinate lines (when deleting
or adding resources) it is recommended to put down subparagraphs.
COLUMN 2. Code of norms and prices and codes of resources:
In each position of the local estimate calculation (estimate), the code of the norm (price) is indicated, with the obligatory indication of the name of the collection of the regulatory framework (Construction work: GESN, FER, TER; Repair and construction work: GESNr, FERr, TERr; Commissioning works: GESNp, FERp, TERp; Installation of equipment: GESNm, FERm, TERm; Overhaul of equipment: GESNmr, FERmr, TERmr, etc.), for example:
FER 1, FER 1;
In cases where there are complicating factors in the production of work, in the column "code" after the code of the norm, a brief justification for the corresponding paragraph is indicated general provisions state estimate standards or other regulatory documents that take into account the conditions for the production of work and complicating factors. (For example: FER 1 O.P. part 1.P.1.12 p.3.48., where O.P. - General provisions; part 1 - Part 1; P.1.12 - Appendix 1.12; p.3.48 - Clause 3.48 );
Column 3. Name of work and costs
The names of the works are indicated in full, without abbreviations, in accordance with the collections of unit prices;
And the costs to which it applies (For example: O. P. Part 1. P. 1.12 p. 3.48. Development of soils with single-bucket and multi-bucket excavators when working in faces with a wet clay sole, with the movement of excavators along shields, dump trucks along sledges ( pZP = 1.20, pEM = 1.20, pZPM = 1.20, pMR = 1.00, pZT = 1.20));
The abbreviated name of cost elements is indicated:
ZP - wages of construction workers;
EM - operation of machines and mechanisms;
including ZPM - wages of machine operators;
MR - material resources;
HP from payroll - overhead costs from the wage fund (payroll) of workers
and mechanics;
SP from payroll - estimated profit from the wage fund (payroll) of workers
and mechanics;
ZTR - labor costs of workers;
The norms and correction factors for the norms of NR and SP, provided for by the current methodological documents and letters, are indicated in parentheses after NR from the payroll and SP from the payroll. In parentheses, the values of the norms are displayed sequentially through the multiplication sign
and correction factors applied in the current price level (For example: 95*0.85).
Materials that are not taken into account in the rates and prices are entered in the estimates in lines subordinate to the price, indicating the full name
according to the collection of average estimated prices for materials, products and structures used in construction, or other documents, up to lines with the accrual of HP and SP in accordance with the data specified in the norm and price
or by project.
BOX 4. Unit of measurement:
Accepted according to the relevant tables of collections of unit rates.
Column 5. Number of units:
Overhead and estimated profit rates are indicated
as a percentage as whole numbers in the price level of 2001 according to
with the current methodological documents, taking into account changes;
The labor costs of workers are taken according to the collections of estimated standards.
The data are put down according to the corresponding tables of collections of unit prices.
Column 7. Correction factors, norms of HP and SP:
The final (total) value of the correction factors provided for by the general provisions for collections of unit prices is indicated
or current methodological documents and letters. The final (total) value of the correction factors is rounded to two decimal places;
The final values of the HP and SP norms in the basic price level are indicated, provided for by the current methodological documents and letters,
taking into account adjustment factors for the basic price level, rounded to whole numbers.
Column 8. Total costs in the basic price level, rubles:
The lines of direct cost elements (ZP, EM, including ZPM, MR) show the data obtained by multiplying columns 5, 6 and 7 (For example: 1 * 16.54 * 1.2 = 19.85 rubles. ). Rounding to numbers with two decimal places is performed after the end of all mathematical operations;
On the lines of NR and SP, data are shown rounded to two decimal places, obtained as a result of the accrual of overhead costs and estimated profit from the wage fund for construction workers
and machine operators (ZP + ZPM) in the basic price level, taking into account adjustment factors (For example: (19.85 + 152.88) * 95% = 164.09);
Indices are indicated for the elements of direct costs, established
for conversion from the base price level to the current price level, rounded
up to two decimal places;
The final values of the norms of HP and SP at the current price level are indicated, provided for by the current methodological documents and letters,
taking into account correction factors for the current price level, rounded to integers after the end of all mathematical operations.
Column 10. Total costs, rub.:
The lines of direct cost elements (ZP, EM, including ZPM, MR) show the data obtained by multiplying columns 5, 6, 7 and 9 (For example: 1 * 16.54 * 1.2 * 15.98 = 317.17 rubles). Rounding to numbers with two decimal places is performed after the end of all mathematical operations;
and machine operators (ZP + ZPM) at the current price level, taking into account adjustment factors and conversion indices (For example: (317.17 + 2443.02) * 81% = 2235.75);
The ZTR line shows the final value of labor costs, taking into account correction factors, rounded to two decimal places;
In the final line by price (Total by position), the amount of costs is calculated without taking into account the SRP, rounded to two decimal places
according to the formula: ZP + EM + MR + HP + SP \u003d Total.
If there are several sections in the local estimate calculation (estimate), at the end of each section in columns 8 and 10 the cost obtained by adding the totals for the positions included in the section is indicated.
After the line "Total for all sections (including HP and SP)" in columns 8
and 10, it is recommended to indicate the final estimated cost for the elements of direct costs (ZP, EM, including ZPM, MR), overhead costs (NR) and estimated profit (SP).
Note: when applying quarterly indices of changes in the estimated cost of construction and installation works, reported by letters of the Ministry of Regional Development of the Russian Federation, column 9 is not filled out
or an index equal to 1 is affixed. Recalculation to the current price level is carried out at the end of the local budget calculation (estimate) indicating the justification (date and number of the corresponding letter) of the applied indices and their numerical values in column 3, and the total cost in the current price level is affixed in column ten.
Section 2. The procedure for filling out the resource sheet form (Sample No. 2)
2.1 General provisions.
The resource sheet form (Sample No. 2) is applied
using resource method calculation, on the basis of which resource indicators are allocated and summarized as part of the local resource sheet.
When compiling a resource sheet using specialized computer programs, it is recommended to indicate the name and link to the information resource in printed documents.
about the software product.
2.2. The procedure for filling out the form (Sample No. 2)
Approved by order of the Ministry of Regional Development of Russia No. ______ dated __________
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Name of SNB, certificate No. |
Name of the software product |
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"AGREED" |
"APPROVE" |
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CONTRACTOR_______________________________________ |
CUSTOMER _______________________________________ |
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_________________________________________________ |
_________________________________________________ |
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"___" __________ 20__ |
"___" __________ 20__ |
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Name of construction site (object): |
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LOCAL RESOURCE STATEMENT No. |
Name of works and costs:
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Base: |
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Region name: |
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Name of the editorial board of the NSS: |
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Name of works and costs, characteristics of equipment |
unit of measurement |
Qty per unit |
Correction factors |
Qty total |
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GESN 1 |
100 pieces. Sat. structures | |||||
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Foundation preparation. | ||||||
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3.2 Intermediate Builder Worker | ||||||
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Forklifts 5 t | ||||||
COLUMN 1. Item serial number:
According to the local resource sheet, continuous numbering of norms is carried out, while it is recommended that resource numbers be affixed as subparagraphs.
In each position of the local resource sheet, the code of the norm (price) is indicated, with the obligatory indication of the name of the collection of the regulatory framework (Construction work: GESN, FER, TER; Repair and construction work: GESNr, FERr, TERr; Commissioning: GESNp, FERp, TERp; Installation of equipment: GESNm, FERm, TERm; Overhaul of equipment: GESNmr, FERmr, TERmr, etc.), for example:
FER 1, FER 1;
In cases where there are complicating factors for the production of work, in the column "code" after the code of the norm, a brief justification for the corresponding paragraph of the general provisions of state estimate standards or other regulatory documents that take into account the conditions for the production of work and complicating factors is indicated. (For example: GESN 1 O.P. part 1.P.1.12 p.3.48., where O.P. - General provisions; part 1 - Part 1; P.1.12 - Appendix 1.12; p.3.48 - Clause 3.48 );
When deleting or adding resources, including materials not included in the rates and prices, their code is indicated according to the collection of average estimated prices
on materials, products and structures used in construction
or the name of the supporting documents (For example: invoice).
Column 3. Name of work and costs, characteristics of equipment:
The titles of the works are indicated in full, without abbreviations,
in accordance with the collections of state elemental estimated norms
from the names of the tables and information placed in the headings of the corresponding columns of the tables;
In cases where there are complicating factors in the production of work, after the name of the work, the full name of the correction factor, the value of this coefficient, as well as the norms
The composition of works from the tables of collections is indicated;
The full names of resources are indicated according to the collection of average estimated prices for materials, products and structures used
in construction, or other documents, in accordance
with the data specified in the norm or according to the project.
BOX 4. Unit of measurement:
Accepted according to the relevant tables of the collections of norms or according to the project;
BOX 5. Quantity per unit:
The amount of resources (expenditure) per unit of measure of work (norm) is indicated.
Column 6. Correction factors:
The final (total) value of the correction factors provided for by the general provisions for the collections of estimated standards is indicated
or current methodological documents and letters. The final (total) value of the correction factors is rounded to two decimal places.
Column 7. Total number:
The scope of work is affixed in accordance with the project;
The data obtained as a result of the calculation is shown: column 7 (Total number by position) * column 5 * column 6 (Example: 1.12 * 72.37 * 1.2 = 97.27).
Section 3. The procedure for filling out the form of a local resource estimate calculation (estimate) (Sample No. 3)
3.1 General provisions.
The form of local resource estimate calculation (estimate) Sample No. 3 is used when using the resource calculation method to determine the cost of work (the amount of costs in the corresponding price level), based on resource indicators as part of the local resource sheet.
Estimated documentation is compiled using prices prevailing
by the time of its compilation (indicating the month and year of its compilation).
The values of direct cost elements are determined by multiplying the total amount of work by position, the cost indicators of estimated standards at the current price level for direct cost elements and correction factors that take into account the conditions for the production of work. The remuneration of machine operators, which is included in the cost of operating the machines and is an integral part of the wage fund, is shown only for the calculation of overhead costs and estimated profit.
Accrual of overhead costs and estimated profit is carried out
according to current standards from the wage fund of construction workers, installers, machine operators and commissioning personnel for the indicated price level. When using both consolidated (industry-wide) standards and standards for the types of construction, installation, repair and construction, commissioning and work on overhaul equipment, accrual of overhead costs and estimated profit is made for each item of the resource estimate calculation (estimate)
depending on the types of work determined in accordance with the collections GESN-2001, GESNm-2001, GESNr-2001, GESNp-2001, GESNmr-2001.
The estimated cost of work for a position is determined by summing up the totals of the cost elements for the corresponding lines of the position.
The results of calculations and the final data in resource estimates (estimates) are rounded to kopecks after
all mathematical operations with the data that form them.
The following must be indicated: the price level for compiling a resource estimate (estimate), the name of the region, the edition of the regulatory framework used, the name of the collection of current prices.
When compiling resource estimates (estimates)
with the use of specialized computer programs in printed documents, it is recommended to indicate the name and link to the information resource about the software product, the abbreviated name of the regulatory framework and its edition (certificate number confirming the reliability of the regulatory framework and collections of estimated prices (catalogues of current prices)).
3.2. The procedure for filling out the form (Sample No. 3)
Approved by order of the Ministry of Regional Development of Russia No. ______ dated __________
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Name of SNB, certificate No. |
Name of the software product |
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"AGREED" |
"APPROVE" |
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CONTRACTOR_______________________________________ |
CUSTOMER_______________________________________ |
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_________________________________________________ |
_________________________________________________ |
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"___" __________ 20__ |
"___" __________ 20__ |
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Name of construction site (object): |
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LOCAL RESOURCE ESTIMATE CALCULATION No. |
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(LOCAL RESOURCE ESTIMATE) |
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Name of works and costs: |
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Base: |
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Compiled in the price level for: |
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Region name: |
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Name of the editorial board of the NSS: |
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Name of the collection of current prices: |
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Standard code and resource codes |
Name of works and costs |
unit of measurement |
Number of units |
Price per unit of measurement, rub. |
TOTAL costs, rub. |
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Section 1. Title of section |
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GESN 1 |
Laying blocks and slabs strip foundations with a pit depth of up to 4 m, the mass of structures is up to 0.5 t (MDS35 pr. 1 v. 1 p. 1. Production construction works for the construction of structural elements industrial buildings and structures (foundations, frame elements, walls, ceilings, etc.) inside buildings under construction when the building box is erected, in cases where this is justified by the PIC. (pZP = 1.20, pEM = 1.20, pZPM = 1.20, nMR = 1.00, pZT = 1.20)) |
100 pieces. prefabricated structures | ||||
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Construction Worker Intermediate 3.2 | ||||||
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Crawler cranes when working on other types of construction up to 16 tons | ||||||
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including ZPM | ||||||
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Forklifts 5 t | ||||||
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including ZPM | ||||||
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Mobile compressors with internal combustion engine pressure up to 686 kPa (7 atm), capacity 5 m3/min | ||||||
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including ZPM | ||||||
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Pneumatic rammers when operating from a stationary compressor | ||||||
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including ZPM | ||||||
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Cars onboard, carrying capacity up to 5 tons | ||||||
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including ZPM | ||||||
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Medium natural sand for construction work with a grain size of over 5 mm - up to 5% by weight | ||||||
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Prefabricated reinforced concrete attachments PT 33-1 /concrete B25 (M350), volume 0.066 m3, construction consumption 14.2 kg / (series 3.407-57 / 87) / (for wooden poles of overhead power lines and communications up to 3.25 m with holes and without holes) | ||||||
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HP from FOT (130 * 0.85) | ||||||
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SP from FOT (85*0.8) | ||||||
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man-hour | ||||||
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man-hour | ||||||
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Total by position | ||||||
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Section total | ||||||
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Total for all sections (including HP and SP) | ||||||
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Estimated overheads | ||||||
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Estimated profit according to the estimate | ||||||
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Total estimated |
COLUMN 1. Item serial number:
According to the local resource estimate calculation (estimate), end-to-end numbering of norms (positions) is carried out, while it is recommended that resource numbers be affixed as subparagraphs.
COLUMN 2. Norm code and resource codes:
In each position of the local resource estimate calculation (estimate), the code of the norm (price) is indicated, with the obligatory indication of the name of the collection of the regulatory framework (Construction work: GESN, FER, TER; Repair and construction work: GESNr, FERr, TERr; Commissioning: GESNp, FERp, TERp; Installation of equipment: GESNm, FERm, TERm; Overhaul of equipment: GESNmr, FERmr, TERmr, etc.), for example:
FER 1, FER 1;
In cases where there are complicating factors for the production of work, in the column "code" after the code of the norm, a brief justification for the corresponding paragraph of the general provisions of state estimate standards or other regulatory documents that take into account the conditions for the production of work and complicating factors is indicated. For example: GESN 1 MDS35 pr.1 v.1 p.1., where pr.1 - Appendix 1; v.1 - Table 1; item 1 - Item 1);
When deleting or adding resources, including materials not included in the rates and prices, their code is indicated according to the collection of average estimated prices
on materials, products and structures used in construction
or the name of the supporting documents (For example: invoice).
Column 3. Name of work and costs:
The names of the works are indicated in full, without abbreviations, in accordance with the collections of estimated norms from the names of the tables and the information placed in the headings of the corresponding columns of the tables;
In cases where there are complicating factors in the production of work, after the name of the work, the full name of the correction factor, the value of this coefficient, as well as the norms
and the costs to which it applies (For example: (MDS35 pr. 1 v. 1 p. 1. Construction work on the construction of structural elements of industrial buildings and structures (foundations, frame elements, walls, ceilings, etc.) inside buildings under construction at erected box of the building, in cases where it is justified by the PIC (pZP = 1.20, pEM = 1.20, pZPM = 1.20, pMP = 1.00, pZT = 1.20));
Full names of resources are indicated for collections of GESN, as well as for collections of average estimated prices for materials, products
and structures used in construction, or other documents,
in accordance with the data specified in the norm or according to the project;
The norms and correction factors for the norms of NR and SP, provided for by the current methodological documents and letters, are indicated in parentheses after NR from the payroll and SP from the payroll. The values of norms and coefficients in the current price level are displayed sequentially through the multiplication sign (For example: 130*0.85)
BOX 4. Unit of measurement:
Accepted according to the relevant tables of collections of norms
or by project
Column 5. Number of units:
The scope of work is affixed in accordance with the project;
The number of resources is indicated, taking into account correction factors (the total amount of resources to perform the specified work);
The final values of the norms of HP and SP, provided for by the current methodological documents and letters, are indicated, taking into account the correction factors for the current price level, rounded to whole numbers;
The labor costs of workers and machinists are indicated for the amount of work,
taking into account correction factors rounded to two decimal places.
Column 6. Price per unit of measurement, rub.:
The price of resources according to collections of average estimated prices is indicated
for materials, products and structures used in construction, collections of average estimated prices for the operation of machines and mechanisms
or other documents rounded to two decimal places.
Column 7. Total costs, rub.:
The data obtained as a result of the calculation are shown: gr.5 * gr.6;
On the lines of HP and JV, data are shown rounded to two decimal places, obtained as a result of the accrual of overhead costs and estimated profit from the wage fund of construction workers
and machine operators (ZP + ZPM) at the current price level, taking into account correction factors;
In the final line by price (Total by position), the amount of costs is calculated without taking into account the SRP, rounded to two decimal places
according to the formula: ZP + EM + MR + HP + SP \u003d Total;
If there are several sections in the local resource estimate (estimate), at the end of each section in column 7 the cost obtained by adding the totals for the positions included in the section is indicated.
After the line "Total for all sections (including HP and SP)" in column 7, it is recommended to indicate the final estimated cost for the elements of direct costs (ZP, EM, including ZPM, MR), overhead costs (NR) and estimated profit (SP).
The peculiarity of the calculation of overhead costs and estimated profit is one of the most common questions among those that arise among pricing specialists in the process of work. This is not surprising, because not a single estimate is complete without accruing HP and SP, while a huge number of regulatory documents and explanatory letters on this topic still leave a lot of ambiguities, which we will try to figure out today.
So what is "overheads" and "estimated profit" ? As we have already noted, this is an obligatory component of any estimated calculation, because the estimated cost consists of the following elements:
Where
Additional expenses - costs incurred by the contractor due to difficult production conditions (temporary knowledge and facilities, winter rise in prices, contingencies, refunds, taxes in the form of various federal and municipal fees to the budget of construction organizations).
taxes - VAT compensation.
As can be seen from the formula, overheads and estimated profit together constitute the indirect costs of the estimate, those. the costs of organizing construction production and maintenance of production, as well as profit construction organization. Let's examine each of these variables in detail.
Overhead (HP) - these are the costs of organizing construction production and maintenance of production. These include the costs of maintaining administrative and managerial personnel, the costs of organizing and performing work, and the costs of servicing workers.
To bring more specifics to our conversation, we note that the following guidelines have been developed to determine HP: MDS 81-33.2004 "Guidelines for determining the amount of overhead costs in construction"(without taking into account the regions of the Far North and areas equated to them), as well as MDS 81-34.2004 "Guidelines for determining the amount of overhead costs in construction carried out in areas of the Far North and areas equated to them". AT Appendix 6 data of normative documents, contained complete list cost items included in overhead costs in construction. This list, in turn, divided into 5 sections. Thus, referring to the specified Appendix, we find out that NRs are :
1. Administrative and economic expenses, which are mainly related to the management of production during the construction of facilities: the cost of wages for employees of the management apparatus, line personnel, maintenance workers; deductions for the payment of the unified social tax; postal and telegraph, printing, stationery and representation expenses; expenses for the operation of buildings, structures and premises occupied by administrative and economic personnel; expenses for the operation of official cars; expenses for business trips, payment for bank services and audit forms and other expenses related to management activities.
2. Maintenance costs for construction workers: the cost of training and retraining of personnel; deductions for a single social tax from the wage fund of workers, taken into account in direct costs; expenses for maintenance of sanitary and hygienic and living conditions; health and safety costs.
3. Costs for organizing work on construction sites: depreciation and costs associated with the maintenance, repair and dismantling of temporary (non-title) structures, fixtures and devices; depreciation and repair costs of low-value and wearing tools and production equipment; expenses for the maintenance of fire and watch guards; expenses for regulatory and geodetic works; costs associated with invention and innovation; expenses for the design of the production of works and the maintenance of production laboratories; expenses for improvement and maintenance construction sites; the cost of preparing the construction object for delivery and other expenses.
4. Other overheads: depreciation on intangible assets; bank loan payments and advertising costs.
5. Costs that are not included in the overhead rate, but are charged to overheads:payments by compulsory insurance property of a construction organization and certain categories of employees; taxes, fees, payments and other mandatory deductions made in accordance with the procedure established by law; expenses reimbursed by construction customers at the expense of other capital costs associated with the activities of the contractor. Section 5 costs in financial statements refer to the article "Overhead costs", and in the estimate documentation are included in chapter 8 "Temporary buildings and structures" and chapter 9 "Other works and costs".
Now that we know exactly what is meant by the item "overhead", it is also worth noting that in my own way functional purpose and the scale of application of HP are divided into the following groups(Clause 1.4 of MDS 81-34.2004): - consolidated standards for the main types of construction, the norms of which are listed in Appendix 3 (it is advisable to apply for the development of investor estimates and at the stage of preparing tender documentation); - standards for the types of construction, installation and repair and construction works, the norms of which are listed in Appendix 4, 5 (should be applied at the stage of development of the working design and estimate documentation, as well as when calculating for the work performed);- individual standards for a specific construction and installation or repair and construction organization (calculated in a separate procedure to take into account the real conditions of a particular construction, which differ from the average ones provided for in the enlarged overhead standards).
Regardless of the group overhead costs are always determined in the same way - indirectly as a percentage of the estimated labor costs for builders and machine operators as part of direct costs, i.e. from the wage fund (FOT) . However, the formulas for finding HP and the sequence of the calculation depend both on the group and on the method of budgeting (resource, base-index).
If you leave the group , then when using aggregated overhead costs by type of construction, overhead costs are charged at the end of the estimate for the total of direct costs. But the accrual of overhead costs by type of work is carried out for the complexes of work determined in accordance with the name of the collections GESN-2001, GESNm-2001, GESNr-2001, GESNp-2001 (the binding of HP standards by type of work to the collections is given in appendices 4 and 5) .
If we are talking about the method of budgeting , then when applying resource method, when in the process of compiling local estimates (budgets) funds for the remuneration of workers are determined at the current price level, the amount of overhead costs can be determined by the formula:
at the project stage:
H - the amount of overhead costs, rub. or thousand rubles;
W - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), rub. or thousand rubles;
N s - an aggregated standard for overhead costs by type of construction, given in Appendix 3 (in percent);
H n - individual overhead rate for the contractor (in percent);
H pi - overhead rate for i- that type of construction, installation and repair work given in Appendices 4 and 5 (percentage).
When applied basis-index method when the calculation of funds for the remuneration of workers is made on the basis of the estimated amount of remuneration taken into account in budget and regulatory framework 2001, the following formulas can be applied:
At the project stage:
On the stage working documentation:
W s and 3 m - the total estimated value of the remuneration of construction workers and machine operators for the facility in the level of estimated norms and prices as of 01.01.2000, in rubles;
And from - index of the current level of funds for wages in construction in relation to the level of estimated wages of workers, taken into account estimated norms and prices in 2001;
W ci and 3 m i - total for i-for this type of work, the estimated wages of construction workers and machine operators in the level of estimated prices as of 01.01.2000, in rubles;
n
It is according to these formulas that the main part of the calculation of overhead costs in the estimate is made. But, having determined the value of HP, the calculations themselves do not end there. The fact is that the sum of direct costs and overheads together form only the estimated cost, i.e. the cost of carrying out the work itself and their organization. It is clear that no organization can work at cost, so the next thing to find is estimated profit .
Estimated profit - funds intended to cover the costs of contractors for the development of production and material incentives for employees.
To determine the estimated profit, there is a separate methodological instruction - MDS 81-25.2001 "Guidelines for determining the amount of estimated profit in construction". According to this document, The estimated profit includes the following costs: - separate federal, regional and local taxes and fees, including: corporate income tax, property tax, corporate and organizational profit tax at rates established by local governments in the amount not exceeding 5 percent;- expanded reproduction of contracting organizations (modernization of equipment, reconstruction of fixed assets);- material incentives for employees (material assistance, carrying out measures to protect health and recreation that are not directly related to the participation of employees in the production process);- organization of assistance and free services educational institutions.
AT Annex 2 MDS81-25.2001 are also costs not taken into account in the estimated profit standards . This is, first of all:- costs that do not affect production activities contracting organization;- costs associated with the replenishment of working capital;- costs associated with the infrastructure of the construction and installation organization.
Estimated profit, as well as overhead costs, is the normalized part of the cost construction products and also subdivided into the following groups of standards :
AT the general wage fund of workers is also used as the basis for determining the estimated profit (FOT) . That is why HP and JV are called "indirect costs" - when calculating them, they take certain percentages from the components of direct costs, i.e. the definition of magnitude is "indirect", not "direct". But again, there are certain nuances in the calculation scheme itself . For example, when compiling local budget calculations (estimates) without dividing into sections, the estimated profit is calculated at the end of the calculation (estimates), and when forming by sections, at the end of each section and in general according to the estimated calculation (estimate).
If we talk about the formula calculation of the estimated profit standard in the estimate documentation, then it is also depends on the method of determining the estimated cost of construction products and the design stages , as in the case of NR. For example, when determining the estimated cost of construction products at the current price level resource way the value of the estimated profit can be found by the formulas:
At the project stage:
P - the value of the estimated profit, thousand rubles;
W - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), thousand rubles;
N s - industry-wide standard of estimated profit, established for the wage fund of workers (builders and machine operators) as part of direct costs;
N s ni - the rate of estimated profit for the i-th type of construction and installation works, given in Appendix 3, in percent;
n - the total number of types of work on this object.
And when applied basic-index method, the formula for the estimated profit looks different:
At the project stage:
At the stage of "working documentation":
W b - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), compiled using the estimated norms and prices of the base level, thousand rubles;
W ci and Zt i - total estimated wages for the i-th type of work (basic wages) construction workers and machine operators, thousand rubles;
And from - index of the current level of funds for wages in construction in relation to the level of wages (the main estimated wages of workers), taken into account by the estimated norms and prices of the base level;
n - the total number of types of work on this object.
And, finally, when determining the cost of construction and installation work performed individual entrepreneurs (individuals) under contracts of household or building contract, the value of the estimated profit is recommended to be determined by individual norm, agreed with the customer and determined by the following formula:
H and - the rate of individual profit, in percent;
P n - the amount of profit determined by the calculation for a particular contractor, thousand rubles;
W - the amount of funds for the remuneration of workers (builders and machine operators as part of direct costs), thousand rubles.
Another important point is connected with HP and SP . The fact is that the results of numerous observations and the analysis of estimated costs indicate that at present the structure of direct costs in the estimated cost of construction, installation and repair and construction works with an increase in the share of costs for remuneration of workers compared to the base level taken into account in the estimated regulatory framework in 2001 has changed significantly. This led to an increase in the estimated overhead costs and estimated profit, since the estimated cost of remuneration of construction workers and machine operators was taken as their calculation base. That's why in order to bring the overhead costs in line with the current structure of direct costs of construction and installation works and to comply with a unified methodological approach to the application of the standards specified in the IBC when determining the estimated cost of construction a number of so-called reduction factors are applied to HP and SP.
Since 2001, a number of letters from the Ministry of Regional Development, explaining the application of reduction factors to NR and SP:1. Letter of the Ministry of Regional Development No. 41099-КК/08 dated 06.12.2010;2. Letter of the Ministry of Regional Development No. 3757-КК/08 dated February 21, 2011;3. Letter of the Ministry of Regional Development No. 6056-IP / 08 dated March 17, 2011;4. Letter of the Ministry of Regional Development No. 10753-VT / 2 dated 04.29.2011;5. Letter of the Ministry of Regional Development No. 15127-IP / 08 dated 06/09/2011;6. Letter of the Ministry of Regional Development No. 20246-AP / 08 dated July 28, 2011;7. Letter of the Ministry of Regional Development No. 22317-VT / 08 dated 08.24.2012;8. Letter of the Ministry of Regional Development No. 29630-VK / 08 dated November 26, 2012;9. Letter from Gosstroy No. 2536-IP/12/GS dated November 27, 2012.
However, at the moment, from the entire list only the last two letters are valid. To summarize the information contained in these documents, as well as in MDS 81-33.2004 and MDS 81-25.2001, can be identified 4 main pairs of coefficients applied to overheads and estimated profits in the preparation of estimates.
HP | joint venture | Reason for application | Note |
0,85 | If the estimate is compiled according to the GESN, or if the estimate is indexed by cost items. If the estimate is indexed by a single index for construction and installation work, then the coefficients are not applied, since they are already taken into account by this index. | These coefficients do not apply to construction of bridges, tunnels, subways, nuclear power plants, facilities for handling irradiated nuclear fuel and radioactive waste. |
|
0,94 | For organizations operating under the simplified taxation system | ||
0,85 | If the estimate is made for repair and construction work, but according to general construction collections. | Annex 4 MDS 81-33.2004 Note 1. |
|
When conducting construction using the economic method (construction or repair at their own expense and with the help of non-core departments, workshops or individual employees of the enterprise), without concluding work contracts. |
There are also factors related to overhead costs, such as:
1,2 - must be used when drawing up estimates for the reconstruction and overhaul of existing nuclear power plants and other facilities with nuclear reactors, as well as for the reconstruction of metro facilities, bridges, overpasses, and artificial structures belonging to the complex category.
0.9 - when performing work on the overhaul of equipment (GESNmr-2001-41) in residential and public buildings.
Thus, we found out what overhead costs and estimated profit are, how they are located and what documents are regulated. Now it is logical to move from theory to practice . However, we will talk about this in our next post.
The estimate is part of the working documentation. It is necessary for any construction, any work. The estimate determines how much money the construction site needs. How many are needed to complete the job? In the article, we tried to tell how the estimate is filled out, where to get the data for this? What are indices and ratios? What is the estimated cost? Everything is not as difficult as it seems.
The article will help to understand the issue a little. Understand budgeting at an elementary level. Here only general concepts on the composition of the estimate, examples of estimates for installation. A little about indices and coefficients. Details on budgeting for are discussed in MDS 81-35. 2001.
Consider how to read estimates, using an example. The estimate for the installation of a split system (table in the figure below) contains 13 columns. There are other types of forms that differ in the number of columns. But the principle is similar everywhere and the information in the graphs is similar. The position numbers of the text below correspond to the numbers in the picture of the estimate example. An example of an estimate for installation was compiled for this article and is not tied to any specific object.
1. At the top left is the block - "Agreed". It lists the contractor. The one who does the work. The organization and data of the head are indicated. Here is his signature and seal.
2. At the top right there is a block - "Approve", containing the position, surname, initials and signature of the head of the customer. The “Approve” block is also stamped.
3. Name of construction site - place of performance of work. Several parts of work can be combined in one construction site.
4. Number of estimate. By regulatory documents The following numbering order has been adopted:
In the example, the estimate number is not set. It is not included in any documentation.
5. Name of the object, works and costs. Description of works with indication of the name and address of the object.
6. Foundation. What was the estimate based on? It could be a drawing technical task. We indicate, for example, a technical task.
7. Estimated cost of work. The amount of the estimate for installation work prescribed in thousands of rubles. The indication of the amount in thousands of rubles is regulated by MDS 81-35.2001.
8. Funds for wages. How much should workers be theoretically paid?
9. Normative labor intensity. The sum of man-hours, excluding downtime, required to complete the work.
10. Justification of the estimated cost. The estimate of the example is made in current (forecast) prices for the 1st quarter of 2018 (but there is monthly indexation). All prices are recorded in 2001 prices and then converted to current period prices using coefficients. This method is called the base-index method.
The estimate header includes columns:
1. Quote number.
2. Code and number of the standard. Indicates in which standards the estimate was drawn up and by what order this regulatory framework operates. In this case, the FER directory is used (federal single construction rates). The numbers in the price title mean the numbers: collection - section - price table.
3. Name of works, costs and price unit. The work itself is described (in the same way as it is written in the price), the price meter (in this case, 1 split system). Further, in the name of the price, coefficients for positions and position indices are written.
4. Quantity. The quantity is affixed, taking into account the price meter. In this example, this is one split system.
Unit cost (block 1). This block includes the current base price and its elements.
5. Total / salary.
6. Operation of machines / including wages (drivers).
7. Materials.
Total cost (block 2). It is obtained by multiplying the unit cost by the quantity.
9. Pay.
10. Operation of machines / including wages (drivers).
11. Materials.
Labor costs of workers (block 3), not related to the maintenance of machines, people. hour.
12. Per unit.
There is also a breakdown of the budget into sections. There are no strict rules. Break down logically. A section is always summed up.
The method of compiling the budget under consideration is the base-index one. The prices in it are indicated at the price level of 2001 and are called base. To convert prices to the current level, the base price is multiplied by the index. Direct prices cannot be immediately converted to the current price level, since there is no index for them. There are indexes for cost elements. The estimate is made in cost elements.
There are four in total:
Where in the table to look for direct costs:
Where to look for cost elements in the table:
As in the FER 20-06-018-04 standard, cost elements are spelled out. Here you can also see which materials are included in the price, and which remained unaccounted for.
Therefore, in order to find out the real price of the work, it is necessary to multiply the prices of the cost elements of 2001 by the indices and sum them up. If the "Materials" column is filled in the price, it means that this amount of materials is in the price unit. This can be seen in the example of the price for installing a split system (line No. 1). There are materials that are not included in the price. Then they are called unaccounted for and are entered in a separate line (positions 3 to 9 of this estimate).
In addition to indices, there are coefficients. They are charged on the elements of unit prices. They are indicated in column 3. The coefficients may be different (for wooden structures, for earthworks, for dismantling, for work in winter conditions ...). All of them can be found in magazines, collections of prices and in MDS 81-35.2001. The coefficients are charged on the elements of unit prices. They can be both lowering (for example, for dismantling) and increasing (for example, constraint).
At the end of the estimate, all costs are summed up. In this option for filling out the estimate, the line of costs in 2001 prices comes first. Then a line with current prices, where all price indexes are taken into account. Then comes the column - "Labor costs".
Next two lines:
The coefficients for them are indicated in the prices. You can learn more about the calculation of the joint venture from MDS 81-25.2001, and about the calculation of HP - from MDS 81-33.2004.
After the "Total" section is broken down into cost elements.
There are unforeseen expenses.
If there are sections in the estimate, then the totals of the estimates are made up of the totals of the sections.
At the end, signatures are put and deciphered:
Compiled by (engineer full name).
Checked (engineer full name).
Any type of activity is associated with costs. Among them are separate category– overhead costs (NR). What it is? What applies to them? How are they calculated?
Overhead costs are classified as indirect costs. They can be considered as an additional part of direct costs. To HP include costs that are not directly related to the cost of production or the provision of services by the enterprise. Under consideration economic connection: traffic cash flow to cover the transactions.
Direct and overhead costs cannot exist separately. In one case, the costs may be indirect. In the other, they become straight. For example, the amount paid for electricity consumed by a particular site will be an indirect cost in relation to the entire production line. But it is this workshop that will bear the direct costs.
HP in construction includes articles that can be divided into the following groups:
The percentage of HP depends on a number of indicators:
general payroll;
industry average costs for individual works;
territorial binding (10-20%).
Standards are used to calculate overhead costs. They are installed for certain types of construction or repair and construction, installation work. The standards are approved and periodically amended by law. Any change also takes into account the actual costs construction company according to the analysis of financial statements.
Based on the intended purpose, the percentage of HP for consolidated items will be:
HP in the estimate are taken into account for each individual case in accordance with the services provided or products manufactured. It is important to adhere to generally accepted mechanisms for the formation of documentation.
Based on the functions and scale of use, overhead costs are divided into groups:
Definition normative values overhead costs for individual estimates are set out in the Guidelines for Construction (MDS). All estimated indicators form a system of pricing and rationing. AT guidelines provisions are reflected on how to calculate the cost of construction, the procedure for drawing up estimates, determining the amount of standard costs.
It also provides advice on remuneration of personnel, provides a regulatory and calculation base in contract prices and estimates, forms and systems of wages, principles for constructing and using a single tariff scale, etc. In construction, TEPs are also necessarily used, which are prices for the implementation of local works.
