The summary estimate of the cost of construction (SSR) determines the estimated cost of the construction or its stages, i.e. total amount the investor's costs (capital investments) for the construction (reconstruction) of enterprises, buildings and structures. A consolidated estimate of the cost of construction approved in accordance with the established procedure serves as the basis for financing construction and for the formation of contractual prices for construction products(for the general contracting organization).
The consolidated estimate calculation is compiled at the current price level or at basic prices as of 01.01.2000. The decision on the choice of the SSR price level is made by the customer.
A summary estimate of the cost of construction is compiled according to a standard form (sample No. 1 from Appendix 2 to MDS 81-35.2004), in which all costs are grouped according to their purpose into chapters, and according to the elements of the estimated cost - into columns.
In the summary cost estimates industrial and housing and civil construction It is recommended that the funds be allocated to the following chapters:
1. "Preparation of the construction site".
2. "Main objects of construction".
3. "Objects of ancillary and service purposes".
4. "Energy facilities".
5. "Objects of transport economy and communications".
6. "External networks and facilities for water supply, sewerage, heat supply and gas supply".
7. "Improvement and gardening of the territory."
8. "Temporary buildings and structures".
9. "Other work and costs."
11. "Training of operational personnel".
In the summary estimate overhaul residential buildings , objects of communal and socio-cultural purposes, the following composition of chapters is recommended:
1. "Preparation of sites (territory) for major repairs."
2. "Main objects".
3. "Objects of ancillary and service purposes."
4. "External networks and structures (water supply, sewerage, heat supply, gas supply, etc.)".
5. "Improvement and gardening of the territory."
6. "Temporary buildings and structures."
7. "Other work and costs."
8. "Technical supervision".
In the absence of objects, works and costs provided for by the relevant chapter of the SSR, this chapter is skipped without changing the numbers of subsequent chapters.
At the end of the consolidated estimate, a reserve of funds for unforeseen work and costs is taken into account, intended to reimburse the cost of work and costs, the need for which may arise during the development working documentation or during construction as a result of clarification design decisions or the terms of the project.
The reserve of funds for unforeseen work and costs is determined from the results of chapters 1 - 12 (1 - 9 for capital repairs) and is shown in a separate line with the distribution in columns 4 - 8. The amount of the reserve is set in MDS 81 - 35.2004: 2% - for social facilities spheres and 3% - for industrial facilities.
For unique and especially complex construction projects, a reserve for unforeseen work and costs can be accepted up to 10% in agreement with the relevant authorized federal executive body for construction.
On the total cost of construction, taking into account the reserve for unforeseen work and costs, value added tax (VAT) is charged in the amount established by law, currently - 18%. Funds to cover the costs of paying VAT are shown as a separate line in columns 4-8 of the consolidated estimate.
Following the result of the consolidated estimate calculation of the cost of construction, it is recommended to indicate:
a) Refundable amounts, taking into account the cost of: materials and parts received from the dismantling of temporary buildings and structures; materials and parts obtained from the dismantling of structural elements, demolition and transfer of buildings and structures; furniture, equipment and inventory purchased for the arrangement of residential and office premises for personnel carrying out installation supervision of equipment and other work; materials obtained in the order of associated mining;
b) Funds for share enterprises and organizations in the construction of public facilities or general facilities, carried out in cooperation with several investors;
c) Data on the distribution of the estimated cost of construction in the implementation of development residential complex funded by several developers.
The estimated cost of structures, devices and individual works common to all facilities included in the complex is distributed as follows:
· for intra-quarter networks of water supply, sewerage, heat and energy supply and other networks - in proportion to the needs of objects in water, gas, heat and energy supply, etc.;
· for landscaping and landscaping - in proportion to the area attributable to each developer and other work and costs - in proportion to the cost of building facilities.
To the summary estimate calculation is compiled explanatory note which provides information on:
about the location of the building;
about collections estimated norms assets adopted for the preparation of estimates for construction work, for equipment and its installation, etc. (list);
· the name of the general contracting organization (if it is determined);
· on the norms of overhead costs and estimated profits adopted in the preparation of local estimates;
about the features and methods of determining the estimated cost construction works, equipment and its installation for this construction site;
· about the features of determining limited and other costs according to Ch. 8-12 of the summary estimate calculation for this construction site;
· Calculation of the determination of funds in the areas of capital investments (for housing and civil construction);
Other information about the procedure for determining the estimated cost, typical for this construction site, incl. links to relevant decisions of state authorities on issues related to pricing for a particular construction site.
"Preparation of the construction site."
In the first chapter, five groups of costs can be distinguished according to their purpose and methods of determination:
1. Costs associated with the allotment and registration of a land plot, layout work, issuance of initial data and specifications for design, coordination of design decisions;
2. Payment for land upon withdrawal (purchase) land plot and its lease for the period of design and construction;
3. Funds for compensation of losses to former land users from the withdrawal of land for construction;
4. Expenses for work related to unfavorable hydrogeological conditions of the construction area and the necessary arrangement of detours for urban transport;
5. Estimated cost of construction installation work for the development of the construction area.
The first three groups relate to other costs associated with construction, and are included in column. 7 and 8 of the summary estimate calculation. They are determined by separate estimates based on the specific data of the corresponding building.
Land acquisition costs those. its withdrawal, provision and transfer to ownership or lease can be determined on the basis of the cost indicators given in Table.
Table
Approximate costs for allotment of a land plot for construction, included in the basic estimate of construction sites in prices as of 01.01.2000 with a territorial coefficient of 1
| Plot area (up to), ha | Costs in rubles | Plot area (up to), ha | Costs in rubles | Plot area (up to), ha | Costs in rubles |
| 0,1 | 9,0 | 18,0 | |||
| 0,5 | 10,0 | 19,0 | |||
| 1,0 | 11,0 | 20,0 | |||
| 2,0 | 12,0 | 25,0 | |||
| 3,0 | 13,0 | 30,0 | |||
| 5,0 | 14,0 | 35,0 | |||
| 6,0 | 15,0 | 40,0 | |||
| 7,0 | 16,0 | 45,0 | |||
| 8,0 | 17,0 | 50,0 |
Notes:
1. 3a allotment of a plot with an area of more than 50 hectares for each South is added 970 rubles.
2. For allotment of a plot for the construction of an individual residential building, the cost of allotment of a plot is accepted in the amount of 490 rubles.
1.2. Funds for the breakdown of the main axes of buildings and structures, transferring them to nature and fixing them with points and signs are determined by the calculations of survey organizations on the basis of contractual prices formed in accordance with the Directory base prices for exploration work. For preliminary calculations, aggregated cost indicators can be used.
1.3. The cost of preparation of initial data and technical specifications for design performed by utility and operating organizations (electricity, water supply and sewerage, heat supply, etc.) - being joint-stock companies or unitary enterprises are determined by the calculations and prices established by these organizations.
2.1. Land payment investors when buying out a land plot is determined based on the results of land auctions, and when providing land plots intended purpose - according to the calculations of its market value, carried out government agencies inventory and real estate appraisal.
2.2. Rent for the use of a land plot during the design and construction period is determined in the contract in accordance with the methodology adopted in the constituent entity of the Federation, based on the area of the plot, rental rates depending on the urban development area, taking into account a number of increasing and decreasing coefficients.
3. Funds for compensation of losses to the former owners of the land, landowners, land users, tenants and losses in agricultural production are determined in the manner prescribed by the relevant Rules*.
The following are subject to reimbursement:
The cost of demolished buildings and structures or the costs of their transfer to a new location;
The cost of demolished fruit and berry, protective and other perennial plantations, work in progress;
Losses caused by the inconvenience of land ownership and land use; the costs necessary to restore the degraded quality of land;
Losses associated with the restriction of the right to use land, lost profits. The lost profit consists in the termination of the receipt of annual income from the used lands by land users for the period necessary to restore the disturbed production.
When purchasing or selling land plots, the losses of land owners, including lost profits, are taken into account in the price of the purchased or sold plot.
When demolishing (transferring) buildings and plantings belonging to state, public, cooperative organizations and individuals(owners on the rights of private property), compensation for losses is paid.
Evaluation of residential buildings, cultural and community facilities, industrial and other buildings and structures located on the withdrawn or temporarily occupied land, as well as located outside this site, if their further use is impossible, is made at the estimated cost of construction of new buildings and structures equal to the existing ones in terms of usable area, capacity, capacity, technical equipment. When calculating, the prices for equipment valid at the time of the withdrawal of land plots (drawing up the act) are used, Construction Materials and rates for work performed.
Losses of agricultural production caused by the withdrawal of agricultural land for construction are expressed in the reduction (irretrievable loss) of areas or the deterioration of their quality (decrease in fertility). Losses are compensated in the amount of the cost of developing an equal area of new lands with bringing their quality to the level of fertility of the withdrawn lands (according to the cadastral valuation).
In case of temporary (up to three years) withdrawal of land plots (for example, for the placement of temporary buildings and structures used in construction), losses and damages are compensated when land is provided for use and specified after the release of these plots.
Calculations of losses and losses in all cases are agreed with the parties concerned and drawn up by an act, which is registered by the local administration. Based on these materials, funds for compensation for losses and losses to former land users are reflected in the consolidated estimated calculation of the cost of construction.
4. Costs for construction and installation work due to unfavorable engineering and geological conditions construction area, the need to arrange detours for urban transport and to develop construction site are determined by cost estimates (estimates) in accordance with the scope of work determined on the basis of design materials. These costs are included in 4, 5 and 8 of the summary calculation.
Works to eliminate the unfavorable conditions of the construction area, due to natural and other facts, may include: backfilling and alluvium, excavation and replacement of peat with soil; implementation of anti-landslide measures; installation of anti-flood and anti-mudflow structures; dewatering due to high level groundwater; demining of the territory in the area of the former military operations. These works are often carried out not at individual construction sites, but in the process of engineering preparation of territories in areas of mass development; then the corresponding costs are included in the price of the provided land plots.
5. Construction and installation works for the development of the construction area include: release of the construction site from existing buildings and structures (demolition or transfer); felling of trees and shrubs, uprooting of stumps and cleaning of logging residues from the territory; removal of garbage and materials from the dismantling of buildings and structures; construction and reconstruction of reclamation systems, land reclamation.
Funds for the restoration (reclamation) of land plots provided for temporary use for the construction period, i.е. bringing them into a condition suitable for use in agriculture, forestry, fisheries or other purposes, are determined by object and local estimates (cost estimates) based on the data of the project for the restoration (reclamation) of disturbed lands and are shown in columns 4-8 summary estimate.
Chapter 2 "The main objects of construction".
Chapter 2 includes estimated cost buildings, structures and types of work that determine the main purpose of the construction site: workshops industrial enterprise, residential buildings, schools, etc.
Chapter 3 "Objects of ancillary and service purposes".
Chapter 3 takes into account the estimated cost of objects, which include:
In industrial construction - factory management buildings, laboratory buildings, checkpoints, repair shops and workshops, warehouses, flyovers, galleries, etc.;
In housing and civil construction - utility buildings, walk-throughs and greenhouses in hospitals and scientific campuses, garbage collectors, etc .;
Chapter 4 "Energy facilities".
Chapter 4 includes the estimated cost of buildings of electrical substations, transformer substations and kiosks, power lines.
Chapter 5 "Objects of transport economy and communication".
Chapter 5 shows the estimated cost of construction highways, garages, car parks, railway and access roads to enterprises, intra-factory routes, depots, workshops, warehouses, tanks, sea and river berths (when constructed as part of enterprises), etc.
This chapter also includes the cost of a device for all types of communication (subscriber, dispatch, etc.) - buildings for placing communication devices and external cable networks.
Chapter 6 "External networks and structures of water supply, sewerage, heat supply and gas supply".
Chapter 6 provides the estimated cost of laying external engineering networks and erecting boiler houses, pumping stations, a central heating point, treatment facilities, etc.
Chapter 7 "Improvement and landscaping of the territory."
Chapter 7 includes the estimated cost of work on the vertical planning of the territory (enterprise, residential building, quarter, city streets and squares), arrangement of paths, sports and playgrounds, small architectural forms, fencing and lighting, landscaping.
Chapter 8 "Temporary buildings and structures".
A feature of the construction industry is the use of temporary buildings and structures erected on construction sites for the period of construction of facilities.
Depending on the method of determining the cost, temporary buildings and structures can be divided into four groups:
1. Title temporary buildings and structures erected on the territory of the construction site.
2. Temporary buildings and structures erected outside the territory of the construction site.
3. Devices of a temporary nature, necessary for the performance of certain types of work at the facilities.
4. Non-title temporary buildings and structures.
1. Costs for the erection of temporary buildings and structures at the construction site are limited, i.e. determined according to the established estimated standards as a percentage of the estimated cost of construction and installation work based on the results of chapters 1-7 of the consolidated estimate calculation.
The following standards are currently in effect:
Collections of estimated cost norms for the construction of temporary buildings and structures (GSN 81-05-01-2001), developed for the conditions of new construction .;
Collections of estimated cost rates for the construction of temporary buildings and structures in the production of repair and construction work (GSNr 81-05-01-2001). They are used for housing and communal facilities.
When compiling budget documentation for the overhaul of industrial buildings, the reconstruction and expansion of existing enterprises, buildings and structures, the norms of the collection are used GOS 81-05-01-2001 with a coefficient of 0.8.
By decision of the customer, the estimated cost of construction of title temporary buildings and structures can be determined by drawing up cost estimates (estimates) based on the PIC.
The cost of purchasing equipment and production and household inventory for title buildings and structures is also calculated on the basis of POS.
2. The estimated norms do not take into account and should be additionally determined on the basis of the PIC funds for construction of temporary buildings and structures outside the construction area:
Temporary buildings necessary for the placement and maintenance of military construction units and other categories of builders;
Temporary access roads;
Temporary communications to provide the construction site with electricity, water, heat, etc. from the connection source to distribution devices at the construction site;
Temporary road along the route (route road) during the construction of main linear structures, etc.
Z. Estimated norms are not included and are determined directly in the object estimates in accordance with the PIC costs for erection of temporary devices, necessary to perform certain types of construction and installation works only for a specific facility:
Rail tracks for cranes (crane tracks) with a base device for them;
Grounds for ensuring the stable operation of pile-driving equipment when driving piles, as well as equipment for the production of works by the "wall in the ground" method, conveyor lines for installation steel structures large blocks;
Temporary enclosing structures separating existing premises from newly built, attached or repaired, as well as enclosing structures necessary to ensure the commissioning of a separate part of the building;
Construction of networks and structures, the need for which is caused by the commissioning of facilities under a temporary scheme;
Temporary roads inside buildings under construction for frame installation;
Berths for the production of bank protection works;
intermediate supports;
Structures for protecting buildings and structures from damage during drilling and blasting, etc.
4. Construction, assembly, dismantling, depreciation, maintenance and relocation costs non-titular temporary buildings and structures estimated norms are not taken into account and are provided for in the norms of Overhead costs for construction and installation work. The list of non-titular temporary buildings and structures is given in Appendix No. 8.
The procedure for settlements between the customer and the contractor for temporary buildings and structures is established in the contract for the entire construction period. Calculations can be carried out according to estimated norms as a percentage of the cost of the work performed (without deciphering the work performed and the costs incurred during the construction of temporary buildings and structures - unless otherwise stated in the contract) or for actually constructed temporary buildings and structures.
The constructed title temporary buildings and structures are taken into operation, credited to the fixed assets of the customer and on agreement of the parties are leased to a contractor (except for temporary roads and architecturally designed fences). Rent is charged in the amount of depreciation deductions.
The costs of dismantling temporary buildings and structures are paid to the contractor upon their liquidation. At the same time, refundable amounts are determined if the materials and products obtained during disassembly can be sold.
Materials and structures obtained from the dismantling of temporary buildings and structures are credited to the customer's accounting department and sold to the contractor with his consent.
Chapter 9 . "Other Works and Costs".
Chapter 9 (7) "Other work and costs" of the consolidated estimate for construction (repair) is recommended to include funds for the main types of other work and costs at the current price level using Appendix 8 to MDS 81-35.2004 (see. Application No. 9).
At the beginning of Chapter 9, additional costs related to limited costs are taken into account in the production of construction and installation work in the winter.
Winter appreciations are determined as a percentage of the estimated cost of construction and installation works based on the results of chapters 1-8 according to the standards of the Collection of estimated norms of additional costs in the production of construction and installation works in winter (GSN 81-05-02-2001) and are shown in columns 4, 5, 8 of the summary estimate.
The norms take into account the following additional factors and costs associated with the implementation of construction and installation work in the winter:
a) affecting the decrease in labor productivity:
Restriction of movements of workers with warm clothes and the inconvenience of working in mittens;
Deterioration of visibility in winter at the workplace; the presence of ice and snow in the workplace; icing of shoes, materials, structures and tools; the need to periodically clear snow during operation workplace, materials, etc.;
Loss of working time associated with a break in work for heating workers at an outdoor temperature of -20 to -35 ° C and due to a reduction in the working day at temperatures below - 30 ° C;
Reduced performance in winter construction machines and mechanisms;
Presence of wind speed up to 10 m/s inclusive;
Complications in technological processes caused by low temperature (preparation of temporary structures for heating workers, insulation of temporary water supply networks and tanks, use of concrete and mortar insulation during transportation);
b) caused by the methods used for the production of construction and installation works at a negative outdoor temperature:
Loosening of frozen soils;
Protection of soils from freezing;
Soil thawing;
Application of fast-hardening concretes and mortars;
Introduction to concretes and solutions of chemical additives;
Application of electric heating of concrete;
Heating of products, ends of pipes and cables;
Arrangement and dismantling of conventional greenhouses;
Protection of workplaces from snow drifts, etc.;
c) additional costs caused by the loss of materials during the performance of work in the winter.
Chapter 10 "Content of the service of the customer-builder (technical supervision) of the enterprise under construction".
This chapter includes in columns 7 and 8 funds for the maintenance of the apparatus of the customer-builder (single customer, directorate of the enterprise under construction) and technical supervision both for construction and during repair and restoration work. AT individual cases, with appropriate calculation justifications, it is allowed to establish individual standards for a specific building or service of the customer-developer, agreed in the prescribed manner.
Chapter 11 "Training of operational personnel"
The chapter includes (in columns 7 and 8) funds for the training of operational personnel for newly built and reconstructed enterprises, determined by calculations based on:
The number and qualifications of workers whose training is planned to be carried out in training centers, training centers, technical schools, training grounds, directly at enterprises with similar industries, etc.;
terms of study;
Expenses for theoretical and industrial training of workers;
Wages (stipends) of trained workers with accruals to it;
Travel costs for trainees to the place of study (internship) and back;
Other expenses related to the training of these personnel.
AT Chapter 12 "Design and survey work, architectural supervision" includes (in columns 7 and 8) funds for:
Execution of design survey work(services) - separately for design and survey;
Conducting an examination of the pre-project and project documentation;
Testing of piles carried out by a contracting construction and installation organization during the development of project documentation according to the technical specifications of the construction customer;
- preparation of tender documentation.
Price design and survey work for construction is determined on the basis of reference books of base prices using indices of changes in the cost of design and survey work (approved in the prescribed manner) and is included in columns 7 and 8 of the consolidated estimate.
Funds for architectural supervision design organizations for construction (repair) it is recommended to determine the calculation in the current (forecast) price level, but not more than 0.2% of the total estimated cost, taken into account in chapters 1 - 9 of the consolidated estimate, and are included in columns 7 and 8 of the consolidated estimate .
Price examination of pre-project and project documentation determined in the prescribed manner.
Funds related to development of tender documentation, are determined by calculation and are taken into account in columns 7 and 8 of the consolidated estimate calculation.
The summary estimate of the cost of construction includes a reserve of funds for unforeseen work and costs, designed to compensate for additional costs associated with:
Clarification of the scope of work according to the working drawings developed after the approval of the project (working draft);
Errors in estimates, including arithmetic, identified after the approval of project documentation;
Changes in design decisions in working documentation, etc.
The reserve of funds for unforeseen work and costs is determined from the total of chapters 1-12 (1-9 for capital repairs) and is shown as a separate line with distribution in columns 4-8 depending on the design stage.
The reserve of funds can be determined in the amount of no more than 2% for social facilities and no more than 3% for industrial facilities.
For unique and especially complex construction projects*, the amount of funds for unforeseen work and costs can be set at up to 10% in agreement with the relevant authorized federal executive body in the field of construction.
When compiling estimates for analogous objects and other consolidated standards at the pre-project stage, a reserve of funds for unforeseen work and costs can be taken in the amount of up to 10%.
Additional funds for reimbursement of costs that emerged after the approval of project documentation in connection with the introduction of new regulations are recommended to be included in the consolidated estimate calculation in a separate line (in the relevant chapters) with a subsequent change in the final indicators of the cost of construction.
When drawing up estimates for additional work identified during the construction (repair) process, the reserve of funds for unforeseen work and costs is not taken into account.
The summary estimate calculation specifies the exact costs for the implementation of a set of works necessary to put the construction object into operation. This report displays a set of financial expenses and their purpose. Estimated calculations are carried out by accountants who keep records construction project. The summary table of such a document contains data on the following categories:
The summary estimate calculation depends on the specifics of the project, it may include other costs associated with the implementation master plan. The document displays the project budget, its exact composition. Special software simplifies and speeds up work with summary estimates. But special knowledge and skills do not fade into the background. Often, MS Excel is used to complete the assignment, recommendations and methodology from the Gosstroy of the Russian Federation are used.
A standard sample eliminates the risk of errors and inaccuracies in the preparation of a summary calculation. The form is freely available, so it can be downloaded for free on specialized sites.
For compiling St. one estimate document, a special methodology is used, regulated by state legislation. This paper displays the data on the basis of which the accountant summarizes and results. Estimated limits are the basis of the content of the documentation. They show the maximum amount for each category of expenses that can be spent in accordance with the construction budget. A well-prepared report displays the amount of funds needed to achieve all the goals of the construction process.
The estimated cost is formed before the customer pays for the work. Then the costs are developed by directions (non-production and production). This approach allows you to achieve a better classification of waste.
The estimated cost reflects the price level characteristic of the current market situation. The final pricing is formed by the client of the company and is displayed in the terms of reference. For this, tables with fixed indexes are used.
The consolidated estimate calculation is compiled immediately for the overall project. Its composition does not reflect the participation of contractors and organizations performing additional functions. Estimated cost for such structures is taken out from a separate document, but complex information is provided in the main report.
Standardized chapters are used to classify all categories. The estimated limit is developed for each species separately. In the dual-core areas of construction (industrial and civil), 12 chapters apply. Their number is reduced to 9 during the construction of the following facilities:
The distribution of estimated costs throughout the composition is based on the nomenclature that has developed in a particular industry.
Allocate design with 1-2 stages. The summary estimate calculation has two differences. Each report is supported by an explanatory note that includes regulations and standards. Financing of the project can be officially carried out in the presence of these additional papers. Estimated limits define the scope of the budget, therefore, when compiling them, it is necessary to adhere to strict standards and regulations.
The summary estimate calculation consists of categories, each of which has its own purpose. The correctness of the preparation of documentation depends on how familiar the accountant is with the rules for displaying information in the chapters. The complete package of documents includes a note displaying the following data:
For the development of summary estimates, various parameters are fixed. This takes into account possible changes and fluctuations in the price. The consolidated estimate calculation may take into account government recommendations and possible benefits for a particular construction. The approach to each industry is developed separately. Every field has its own characteristics and characteristics that must be taken into account.
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Displays conditions for building preparation. |
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Describe the features of the development of a project for landscaping and landscaping of the territory adjacent to the object, temporary buildings / structures, as well as the costs for other similar purposes |
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Summary estimated costs for servicing customer services |
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Description of the training of the operation of cadres. Detailed descriptions to calculate the cost of technical supervision. |
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Characteristics of survey work |
In some cases, when compiling chapters, a regrouping of categories is allowed. Sometimes the wishes of the customer lead to the fact that the content of each group is subject to changes and additions. In some situations, the accountant has to work with the measurement and calculation of benefits, returns, compensation.
This option is relevant in cooperation with contractors. When compiling a report, it is necessary to take into account what type of construction you are working with. Sometimes projects take into account activities in several areas at the same time (for example, reconstruction and overhaul).
A summary estimate of the cost of construction of structures, buildings is compiled on the basis of object estimates, object estimates and estimates for certain types of costs. Object estimates and estimates are based on data from local estimates. The former are subject to clarification, and the latter are the document on the basis of which the contractual prices for the object are determined. As a result, the consolidated estimate calculation is considered the main document, which includes all costs and reflects the limit of funds required to complete the construction of the project facilities. SSR is divided into industrial and non-industrial construction. Such documents are compiled and approved separately.
The summary construction estimate reflects the current, base or forecast price level. The SSR for the project has the approved form No. 1 from MDS 81-1.99, Appendix 3. The results of object estimates, estimates and estimates for certain types of costs are displayed in separate lines without taking into account the amount to cover limited costs. In all positions indicate the numbers of the estimated documents to which the summary estimate refers.
The estimated cost of the object is divided into sections: "construction and installation works", "equipment of furniture and inventory", "production of other works", " total cost on a budget."
During the capital construction of civil, industrial and residential facilities, funds in the consolidated estimate calculation are distributed according to the following items:
The contents of these items are distributed according to the nomenclature of the summary estimate calculation for the relevant industry National economy. If there are finished types of production or complexes with several objects, then such items can be grouped into sections. The names of the sections correspond to the names of productions or complexes.
The preparation of the SSR does not depend on the number of contractors involved in construction work. The cost of work and costs for each individual general contractor is summarized in a separate statement, which is compiled in the form of a consolidated estimate.
The estimate calculation is supplemented by an explanatory note with the data given below. It is attached as part of the draft to the SSR for approval.
Data in the explanatory note for the SSR:
The summary construction estimate contains the results for each item or sub-item, which are reflected in columns 4-8. This includes the amount for items 1-7, 1-8, 1-9 and 1-12. After calculating the amount of the reserve of funds for unforeseen work and costs, the totals include the column "Total according to the summary estimate".
The summary estimate documentation is a package of documents that determine the expenditure of funds necessary for the complete completion of the construction of all facilities provided for by the project.
The main types of budget documentation.
Local construction estimates - primary estimate document, compiled for certain types of work and costs for buildings, structures or general site work on the basis of working documentation (RD), working drawings.
Local estimates are compiled if the scope of work and costs are not finally determined and are subject to clarification on the basis of the detailed design documentation or during the construction process.
Object construction estimates - these are combined local estimates for all work at the facility. They are budget 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, their calculations and are subject to clarification, as a rule, on the basis of RD.
Estimated calculations for certain types of costs are drawn up in cases where it is necessary to determine the limit of funds necessary to reimburse the costs not taken into account by the estimated standards (for example: compensation in connection with the withdrawal of land for development, costs associated with the use of benefits and additional payments established by government decisions, etc. ).
Consolidated estimate calculation the cost of construction of enterprises, buildings and structures (or their queues) is compiled on the basis of object estimates, object estimates and estimates for certain types of costs.
Estimated documentation, as well as design documentation, can be drawn up in one or two stages, depending on the complexity of the object. One-stage design - a working project - is carried out for the reconstruction of the facility and new construction according to standard projects, and technically complex objects require two stages - a project and working documentation. Budgets are prepared accordingly.
Budgeting for one-stage design:
The composition of the estimate documentation for two-stage design:
When drawing up estimates, you must specify:
Consolidated estimate calculation of the cost of construction
Consolidated estimate calculation of the cost of construction (SSR)- the main document that combines all costs and determines the estimated limit of funds necessary for the complete completion of the construction of all facilities provided for by the project. Compiled according to Form No. 1 (MDS 81-1.99, Appendix 3) in the basic, current or forecast price levels. The SSR includes the totals for all object estimates without amounts to cover limited costs, as well as for estimates for certain types of costs.
For objects capital construction in the summary estimates of the cost of industrial and civil construction, funds are distributed over 12 chapters:
1. Preparation of the construction site.
2. The main objects of construction.
4. Objects of energy economy.
5. Objects of transport economy and communications.
6. External networks and facilities for water supply, sewerage, heat supply and gas supply.
7. Improvement and gardening of the territory.
8. Temporary buildings and structures.
9. Other works and expenses.
10. The content of the technical supervision of the enterprise under construction.
11. Training of operational personnel.
12. Design and survey work, architectural supervision.
For objects of capital repairs of residential buildings, objects of communal and social and cultural purposes as part of the consolidated estimate calculation, funds are recommended to be distributed among 9 chapters:
1. Preparation of the area for major repairs.
2. Main objects.
3. Objects of ancillary and service purposes.
4. External networks and structures (water supply, sewerage, heat supply, gas supply, etc.).
5. Improvement and gardening of the territory.
6. Temporary buildings and structures.
7. Other works and expenses.
8. Technical supervision.
9. Design and survey work, architectural supervision.
The consolidated estimate calculation is drawn up for the construction as a whole, regardless of the number of general contracting construction and installation organizations participating in it.
The estimated cost of work and costs to be carried out by each general contractor is drawn up in a separate statement.
To the summary estimate submitted for approval as part of the project, a explanatory note with the following data:
Additional funds for reimbursement of previously unidentified costs of the contractor arising from the increase in coefficients, benefits, compensations and other changes, are included in the summary calculation in a separate line, followed by a change in the final indicators of the cost of reconstruction and approval of the clarifications made by the authority that previously approved the project.
The summary estimate calculation of the cost of construction of enterprises, buildings, structures or their stages is a document that determines the estimated limit of funds necessary for the complete completion of the construction of all objects provided for by the project. The consolidated estimate calculation of the cost of construction, approved in accordance with the established procedure, serves as the basis for determining the limit of capital investments and opening financing for construction. Consolidated estimates of the cost of construction are compiled and approved separately for industrial and non-industrial construction.
The summary cost estimate for the project for the construction of an enterprise, building, structure or its queue is compiled in accordance with form 1 (see Appendix 6).
It includes in separate lines the totals for all object estimates (estimates) without amounts to cover limited costs, as well as estimates for certain types of costs (Fig. 4.2).
Rice. 4.2.
The estimated cost of each object provided for in the project is distributed according to the columns indicating the estimated cost of construction work, equipment, furniture, inventory, other costs and the total estimated cost.
The summary estimate for construction is compiled at the current (basic) price level.
In the summary estimates of the cost of industrial and civil construction, funds are distributed according to the following chapters:
For certain sectors of the national economy, industry and types of construction based on normative documents for design, approved by the ministries and other federal authorities executive power, the name and nomenclature of the chapters of the consolidated estimate may be changed.
For objects of capital repairs of residential buildings, objects of communal and socio-cultural purposes, as part of the consolidated estimate calculation, it is recommended to distribute the funds according to the following chapters:
In the absence of objects, works and costs provided for by the corresponding chapter of the consolidated estimate, this chapter is skipped without changing the numbers of the following chapters.
The consolidated estimate calculation is made up for construction as a whole, regardless of the number of general contracting construction and installation organizations participating in it.
The estimated cost of work and costs to be carried out by each general contractor is drawn up in a separate statement compiled in relation to the CCO form.
In the SSR, the total amounts from the object estimates of settlements (estimates) are shown in thousands of rubles, rounded to two decimal places.
An explanatory note is drawn up for the summary estimate submitted for approval as part of the project.
In the SSR, construction costs are given (in columns BUT-8) the following totals: for each chapter (if there are sections in the chapter - for each section), for the amount of ch. 1-7, 1-8, 1-9, 1-12, as well as after accruing the amount of the reserve of funds for unforeseen work and costs - “Total according to the consolidated estimate”.
In ch. 1 “Preparation of the construction site” includes funds for work and costs associated with the registration of the land plot, marking work and development of the construction site. These activities and costs include:
The cost of work included in ch. 1 is determined on the basis of design volumes and current prices. In the amount of funds, it is also necessary to take into account the cost of the work necessary to place temporary buildings and structures on the prepared territory.
In ch. 2 “Main Construction Objects” gives the estimated cost of buildings, structures and types of work for the main production purpose.
In ch. 3 "Objects of ancillary and service purposes" includes the estimated cost of the following objects:
In ch. 3-7 shows the cost of objects, the list of which corresponds to the titles of the chapters.
In ch. 8 “Temporary buildings and structures” funds are given for the construction and dismantling of title temporary buildings and structures, which include industrial, storage, auxiliary, residential and public buildings and structures specially erected or adapted for the construction period, necessary for the construction and installation works and maintenance of construction workers (see "Limited Costs").
The amount of funds intended for the construction of title buildings and structures can be determined:
The amount of funds determined by one of the above methods is included in columns 4, 5 and 8 of Form 1.
The "Other works and costs" of the consolidated estimate calculation for construction (repair) include funds for the main types of other works and costs at the current (basic) price level.
For specific construction conditions, in agreement with the customer and with appropriate justification, Chapter 9 may take into account other types of other costs (Appendix 10).
The procedure for determining the norms for additional costs in the production of work in the winter:
The accrual of the norm is made from the estimated cost of construction and installation works, taking into account the costs of temporary buildings and structures.
Norms of the customer's expenses for the implementation of construction control during the construction of capital construction projects financed in full or in part with the attraction of funds federal budget, are set as a percentage of the cost of construction at the basic price level:
The costs of maintaining the apparatus of the construction customer are presented in absolute (in thousand rubles) and relative indicators (as a percentage of the volume of capital investments determined from the cost of construction (column 8) according to chapters 1-9 and 12 of the SSR of the cost of construction).
In ch. 11 “Training of operational personnel for a capital construction facility under construction” includes (in columns 7 and 8) funds for the training of operational personnel for newly built and reconstructed enterprises, determined by calculations based on the number and composition of workers whose training is planned to be carried out in training centers, technical schools , training grounds, directly at enterprises with similar industries, etc.
In the composition of Ch. 12 "Public technological and price audit, design and survey work" included (columns 7 and 8) funds for (Appendix 10):
The cost of design and survey work for construction is determined on the basis of base price reference books using indexes of changes in the cost of design and survey work and is included in columns 7 and 8.
The cost of examination of pre-project and project documentation is calculated in the prescribed manner (percentage of the total amounts of chapters 1-9) (clauses 51-58 of Decree of the Government of the Russian Federation of 05.03.2007 No. 145).
The standards for calculating the amount of the fee for the state examination are set as a percentage of the cost design work the following:
0.2% of the total estimated cost according to Ch. 1-9. The need for architectural supervision is determined by the customer. Costs are included in 12 and relate to other costs (columns 7, 8).
The means associated with the testing of piles carried out by the contracting construction and installation organization during the development of project documentation according to the terms of reference of the construction customer is determined on the basis of design data and collections of estimated norms and prices for building construction and work with the accrual of overheads and estimated profits.
The funds associated with the development of auction and tender documentation are calculated in agreement with the customer and are taken into account in columns 7 and 8 of the SSRSS.
The consolidated estimate calculation of the construction cost includes a reserve of funds for unforeseen work and costs, intended to reimburse the cost of work and costs, the need for which arises in the process of developing working documentation or during construction as a result of clarifying design decisions or construction conditions in relation to facilities (implementation of types works) provided for in the approved procedure.
The reserve of funds is determined from the total of Ch. 1-12 (during construction and reconstruction), ch. 1-9 (when overhaul) in the amount of no more than 2% - for social facilities, no more than 3% - for industrial purposes, no more than 10% - for unique capital construction facilities, as well as nuclear power facilities, first-class hydraulic structures, space infrastructure facilities, subways.
After determining the estimated cost of construction, taking into account the costs of unforeseen work and costs, the cost is recalculated into the current price level using an index system.
The indicated means are shown in a separate line with the distribution by columns 4 -8 depending on the design stage.
Following the result of the consolidated estimate calculation of the cost of construction, refund amounts are indicated that take into account the cost of:
The amount of funds for the payment of value added tax (VAT) is accepted in the amount established by the legislation of the Russian Federation (18%) from the final data on the consolidated estimate calculation and is shown in a separate line (in columns 4-8) under the name "Funds to cover the costs of paying VAT". At the same time, in order to avoid double counting, it is not necessary to take into account the accrual of VAT on the cost of materials and structures, equipment, as well as on transport and other types of services in the local and object estimates (budgets).
When the legislation of the Russian Federation establishes VAT exemptions for certain types of construction projects, this line includes only the funds necessary to reimburse the costs of contracting construction and installation organizations for the payment of VAT by them to suppliers material resources and other organizations for the provision of services (including design and survey work). The amount of these funds is determined by calculation, depending on the structure of construction and installation works.
Funds for the performance of work related to the implementation of architectural and artistic solutions (works) in kind by construction organizations, are included in column 4 of the object estimate calculation (estimate) and, accordingly, the consolidated estimate calculation of the construction cost on the basis of a separately compiled local estimate calculation (estimate) for the specified work.
In accordance with the letter of the Ministry of Regional Development of Russia dated April 13, 2011 No. ВТ-386/08 “On the allocation of costs for the implementation commissioning”, the cost of commissioning during the construction of new, reconstruction and technical re-equipment of existing housing, civil, social and special facilities that are not related to the production of products (receiving income from its sale), necessary to bring the facility to a condition suitable for its use , and performed before the facility is put into operation and the formation of the initial cost of depreciable property (fixed assets), are included in Ch. 9 "Other work and costs" (columns 7 and 8) without division into work performed "idle" and "under load".
The costs of commissioning during the construction of new, reconstruction and technical re-equipment of existing industrial facilities are attributed to the cost of products (services) that will be produced (provided) during the operation of the constructed facilities, and are usually not included in the construction estimates.
The estimated cost of commissioning works is taken into account in a separate line in summary estimate for the commissioning of enterprises, buildings and structures and is paid at the expense of the main activity of the customer.
Questions and tasks for self-control
