Consolidated estimate calculation of the cost of construction (abbreviated-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. Consolidated estimates construction costs are compiled and approved separately for industrial and non-industrial construction.
The consolidated estimate calculation is compiled in the basic, current or forecast price levels. A consolidated cost estimate for a project for the construction of buildings, structures or its queue is drawn up in accordance with Form No. 1 (MDS 81-1.99, Appendix 3).
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
The positions of the consolidated estimate calculation of the cost of construction of enterprises, buildings and structures must have a reference to the number of the indicated estimate documents. The estimated cost of each object provided by the project is distributed according to the columns indicating the estimated cost of “construction and installation works”, “equipment, furniture and inventory”, “other works and costs” and “total estimated cost”.
For objects capital construction in the summary estimates of the cost of industrial and civil construction, funds are distributed over 12 chapters:
The distribution of objects, works and costs within the chapters is made in accordance with the prevailing for the relevant industry National economy the nomenclature of the summary estimate calculation of construction. If there are several types of completed productions or complexes, each of which has several objects, grouping into sections can be carried out within the chapter, the name of which corresponds to the name of the productions (complexes).
For objects overhaul residential buildings, communal and socio-cultural facilities as part of summary estimate calculation means recommended distribute according to 9 chapters:
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 compiled in relation to the form of a consolidated estimate.
To the summary estimate, submitted for approval as part of the project, is drawn up explanatory note , which provides the following data:
In the summary estimate of the cost of construction are given (in columns 4-8) the following results: for each chapter (if there are sections in the chapter - for each section), for the sum of chapters 1-7, 1-8, 1-9, 1-12, and also after accruing the amount of the reserve of funds for unforeseen work and costs - “Total according to the consolidated estimate”.
In the summary estimate calculation of the overhaul are given final data for each chapter, for the sum of chapters 1-5, 1-6, 1-7, 1-9, as well as after accruing the amount of the reserve of funds for unforeseen work and costs - “Total according to the consolidated estimate”.
The scope of work and costs included in chapters 1,8,9 of the summary estimate and the procedure for their determination.
Other costs are integral part estimated cost of construction are included in a separate column budget documentation in the current price level and can refer both to construction in general and to individual objects and works, taken into account in chapters 1 and 9 summary estimate in column 7 in the form of a limit of funds spent by the customer to reimburse the corresponding costs.
For the projected construction, the composition of these works and costs should be specified based on the specific local conditions for the construction.
Funds included in chapter 1 “Preparation of the construction site”.
Initial data for design, permits, specifications and requirements for connecting the designed objects, to engineering networks and public communications, carrying out the necessary approvals - for calculations and prices for these services (except for services budget organizations), as well as in accordance with the letter of the Gosstroy of Russia dated 11/14/96 No. BE-19-30 / 12, (columns 7.8).
1.2. Funds for laying out the main axes of buildings and structures and fixing them with points and signs are determined by calculation on the basis of the Collections of prices for survey work and are included in columns 7.8.
Funds for the performance of construction work to fix points and signs in kind are determined by calculation on the basis of the UPSS and are included in columns 4.8.
They are determined on the basis of design data (scope of work) and current prices for local and object estimates (estimate calculations) (columns 4.5 and 8).
Places for storage and removal of soil, garbage, materials from dismantling and felling of plantations unsuitable for reuse, as well as quarries for the delivery of missing soil are established by the customer in accordance with the “Regulations on the customer in the construction of facilities for state needs on the territory of the Russian Federation”, approved by the Decree of the Gosstroy of Russia dated 06/08/01 No. 58, clause 3.1.3.
In cases where reclamation is carried out at several geographically dispersed facilities, funds for these purposes may be included in the relevant facility estimates (estimates) for the construction of specific buildings and structures.
2.3. Works related to unfavorable hydrogeological conditions of the construction site and the need to arrange detours for public transport.
They are determined in accordance with the design data, hydrogeological survey data and POS data on local and object estimates (estimate calculations) (columns 4 - 8).
The amount of funds provided for in Chapter 1 "Preparation of the construction site" of the consolidated estimate should also take into account the cost of the work necessary for the placement of temporary buildings and structures.
The procedure for the formation of the cost of construction for chapters 2 - 7.
Chapter 2 “Main Construction Objects” includes the estimated cost of buildings and structures and types of work for the main production purpose.
In ch. 3 “Objects of ancillary and service purposes” includes the estimated cost of objects of ancillary and service purposes:
For industrial construction - buildings of repair and technical workshops, plant management, flyovers, galleries, storage facilities and etc.;
For housing and civil construction - utility buildings, checkpoints, greenhouses, in hospital and scientific campuses, garbage collectors, etc., as well as the cost of buildings and structures for cultural and community purposes, intended to serve workers, located within the territory allotted for the construction of enterprises.
In the case when a separate project is being developed, with a summary estimate of the cost of construction of such facilities as a boiler room, power supply line, heating networks, landscaping, roads, etc., which are usually indicated in Ch. 3 - 7 SSR to a comprehensive project, the estimated cost of these objects should be included in Ch. 2 as main objects.
Chapters 4 - 7 include objects, the list of which corresponds to the title of the chapters.
The procedure for determining the amount of funds for temporary buildings and structures included in Chapter 8.
Chapter 8 of the consolidated estimate calculation includes funds for the construction and dismantling of title temporary buildings and structures necessary for the production of construction and installation works, as well as for servicing construction workers within construction site or a route allocated for construction, taking into account the adaptation and use for the needs of the construction of existing and newly erected buildings and structures of a permanent type.
The amount of funds intended for the construction of title buildings and structures may be determined:
Simultaneous use of these methods is not allowed. The amount of funds determined by one of the indicated methods is taken into account in columns 4.5 and 8.
The limit of funds for the construction of temporary buildings and structures is determined according to the Collection of Estimated Costs for the Construction of Temporary Buildings and Structures (GSN 81-05-01-2001).
The limit of funds for the construction of temporary buildings and structures in the course of repair and construction work is determined according to the Collection of Estimated Cost Rates for the Construction of Temporary Buildings and Structures in the course of repair and construction work (GSNr 81-05-01-2001).
Estimated norms specified in GSN 81-05-01-2001 can be used in the preparation of estimate documentation for major repairs industrial buildings, reconstruction and expansion of existing enterprises, buildings and structures, construction of subsequent stages on the territory of existing enterprises or sites adjacent to it, applying a coefficient of 0.8 to the specified norms.
The procedure for determining the amount of funds included in Chapter 9 “Other Works and Costs”.
The main costs to be included in chapter 9 are are:
The rest of the work and costs are included in chapter 9, if necessary, and mainly based on the PIC data.
Additional costs in the production of construction and installation works in winter are determined according to the standards of the Collection of estimated norms of additional costs in the production of construction and installation work in the winter (GSN 81-05-02-2001), in the production of repair and construction work in the winter (GSNr 81-05-02-2001). These norms are determined as a percentage of the cost of construction and installation works based on the results of chapters 1-8 for construction projects and 1-6 for capital repairs (columns 4, 5 and 8).
In areas exposed to winds with a speed of more than 10 m/s, multiplying factors can be applied to the amount of additional costs calculated according to the norms of the Collections, confirmed by the data of the current Reference book on the climate of Russia and certificates of local hydrometeorological service authorities.
With the number of windy days with a wind speed of more than 10 m/s in winter exceeding 10%:
St. 10% to 30% - 1.05;
over 30% - 1.08.
The above coefficients of surcharges do not apply to capital repairs carried out without stopping the operation of buildings under repair or in heated buildings, or consisting in the elimination of malfunctions of structures, finishes, engineering equipment inside the building while maintaining the roof and window fillings.
The cost of maintaining existing permanent and restoring them after construction is completed highways are determined by a local cost estimate based on the PIC in accordance with the design scope of work for the collection No. 27 “Roads” (columns 4.5 and 8).
The costs of transportation by road of workers of construction and installation organizations or compensation of expenses for the organization of special routes for urban passenger transport are determined by calculations based on the PIC, taking into account the justifying data of transport enterprises (columns 7 and 8). The cost of transportation by road of workers of construction and installation organizations to the place of work and back is allowed to be included in the Consolidated Estimate in the event that the place of residence (collection point) of workers and employees is located at a distance of more than 3 km from the place of work, and communal or suburban transport is either absent or unable to provide transportation for workers.
Costs associated with the implementation of work on a rotational basis
The costs associated with the use of military construction units, student teams and other contingents, as well as with an organized recruitment of workers, are determined by calculations based on PIC (columns 7 and 8).
The costs associated with the dispatch of workers to perform construction, installation and special construction works are determined by calculations based on the POS or according to the estimated labor intensity determined in the estimate documentation (columns 7 and 8), based on the distance to the construction site and the nature of the work performed.
Costs associated with the relocation of construction and installation organizations from one construction site to another
Costs associated with bonuses for the commissioning of constructed facilities are determined from the estimated cost of construction and installation works of the consolidated estimate calculation of the cost of construction by calculation according to the letter of the Ministry of Labor of Russia and Gosstroy of Russia dated 10.10.91 No. 1336-VK / 1-D and are indicated in columns 7 and 8.
Costs associated with deductions to the research and development fund (R&D) accepted at a rate of 1.5% of the cost construction products(columns 7 and 8) in agreement with the customer.
Cost funds construction organizations for payments (insurance contributions) for voluntary insurance, including construction risks, and are accepted in a total amount of up to 3% of the amount of construction and installation works in accordance with Decree of the Government of the Russian Federation of May 31, 00 No. 420. At the same time, the total amount of deductions for voluntary insurance of construction risks cannot exceed 2% of the volume sold products (works, services), and the total amount of deductions for insurance of employees against accidents and illnesses, health insurance and under contracts with non-state pension funds having state license- 1% of the volume of sold products (works, services).
Funds for paying expenses related to leasing construction machines used in the production of construction and installation and repair and construction works are determined by calculation in accordance with the letter of the Gosstroy of the Russian Federation of March 18, 1998 No. VB-20-98 / 12 (columns 7 and 8). When paying for completed construction and installation works, lease payments without value added tax are included in the Acts for completed work based on the calculation of actual costs. Funds for leasing payments for technological (domestic and imported) equipment included in the estimates of construction sites, enterprises under construction, reconstructed, buildings and structures, are not provided for in the estimate documentation, because. these costs are included in the cost of products manufactured using this equipment after the facility is put into operation.
Funds for organizing and conducting contract tenders (tender) are determined on the basis of calculations by type of cost in accordance with the letter of the Ministry of Construction of Russia dated February 19, 1996 No. VB-29 / 12-61 (columns 7 and 8).
Costs for support of state investment programs(provision of engineering services) are accepted in the amount of up to 0.15% of the cost of construction and installation works (columns 7, 8), in accordance with the resolution of the Gosstroy of Russia dated 03.06.93 No. 18-19.
The costs of carrying out special measures to ensure normal working conditions (fighting radioactivity, silicosis, etc.) are determined by calculation on the basis of PIC (columns 7 and 8).
Costs for the maintenance and operation of funds for environmental purposes: treatment facilities, ash collectors, cleaning Wastewater etc. are determined by calculation on the basis of the PIC (columns 7 and 8).
Expenses for the lease of the fleet during the construction of bridges, offshore structures, etc. are determined by calculation on the basis of the PIC (columns 7 and 8).
Expenses for renting special aviation equipment for construction and installation works are determined by calculation on the basis of the PIC (columns 7 and 8).
The cost of maintaining the mountain rescue service are accepted on the basis of standards approved by the State Construction Committee of Russia and relevant agreements.
The costs of monitoring the settlement of buildings and structures erected on subsidence, permafrost, bulk soils, as well as unique objects during construction, are determined by calculation based on design decisions and observation programs (columns 7 and 8).
The costs of performing works of art at construction sites by the forces of creative organizations are determined by the calculation on the basis of contracts concluded with creative organizations (columns 7 and 8).
Costs for the passage of storm and flood waters are determined by calculations based on the PIC (columns 7 and 8).
Expenses for payment of fees for the transportation of oversized cargo on roads and bridges are determined by calculations based on the PIC (columns 7 and 8).
Start-up costs are included in social facilities (children's institutions, schools, boarding schools). The amount of funds is determined on the basis of estimates for commissioning works(columns 7 and 8).
In addition, letter No. NK-6848/10 of Gosstroy of the Russian Federation dated October 27, 2003 determined the procedure for attributing costs for commissioning from November 1, 2003 in the construction of new, expansion, reconstruction and technical re-equipment of existing enterprises, buildings and structures for housing, civil and industrial purposes. The cost of commissioning "idle", associated with bringing the object to a state suitable for use, in accordance with the norms of the article tax code RF are accounted for as capital expenditures and are included in Chapter 9 of the Consolidated Estimate (columns 7 and 8). When attributing the costs of commissioning “idle”, capital investments should be guided by the structure of the full range of commissioning works, taken into account in the new budget and regulatory framework 2001, developed by Gosstroy of Russia. The list of works and costs included in Chapter 9 above can be supplemented for construction, based on specific conditions and features.
Works and costs included in chapters 1.8 and 9 of the summary estimate, can make up a significant share in the total estimated cost of construction, and many of them are justified and included in the estimate documentation based on data pic. All this indicates the special role of the POS in the formation of the estimated cost of construction, since it is the POS that reflects both the working conditions and all other requirements that affect the estimated cost, both in local and object estimates, and in the SSR.
The procedure for determining the amount of maintenance facilities for the customer-builder service in accordance with Chapter 10.
The amount of funds for the maintenance of the equipment of the customer-developer (technical supervision) is determined according to the standards by decree Gosstroy of the Russian Federation dated February 13, 2003 No. 17 (columns 7 and 8) for construction projects financed from federal budget.
The procedure for determining the amount of funds for the training of operational personnel for enterprises under construction) in Chapter 11.
Costs are determined by calculation in cases where new technologies are mastered, for which specialists are not trained in the education and training system (columns 7 and 8).
The procedure for determining the amount of funds for design and survey work, field supervision under Chapter 12.
The cost of design and survey work for construction is determined on the basis of collections and reference books base prices developed by the Gosstroy of Russia for the sectors of construction, with recalculation to the current level according to the indices established by the Gosstroy of Russia.
The cost of examination of pre-project and project documentation determined in accordance with the “Procedure for determining the cost of work on the examination of pre-project and project documentation for the construction of enterprises, buildings and structures on the territory Russian Federation”, approved by the Decree of the Gosstroy of Russia dated 18.08.97 No. 18-44.
The cost of development and examination of tender documentation is determined by calculations in agreement with the customer.
The costs listed above are taken into account in columns 7 and 8 of the Consolidated Estimate.
5. On the reserve of funds for unforeseen work and expenses
The reserve is accrued based on the results of chapters 1-12 in the amount of no more than 2% for social facilities and no more than 3% for industrial facilities (columns 4-8) and is intended to reimburse the cost of work and costs, the need for which arises during the design or during construction as a result of clarification of design solutions or construction conditions for objects (types of work) provided for in the approved project.
For unique and particularly complex construction projects, the size of the reserve of funds for unforeseen work and costs can be increased in each specific case in agreement with the State Construction Committee. The part of the reserve provided for in the consolidated estimate, in the amount agreed by the customer and the contractor, may be included in fixed contract price for construction products.
Additional funds for reimbursement of costs that emerged after the approval of the project documentation in connection with the introduction of new laws and regulations should 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 and approval of the changes made by the authority that approved project documentation, and for construction projects financed from the federal budget - in the manner established by the State Construction Committee of Russia.
6. On the funds included after the result of the Consolidated Estimate
Following the results of chapters 1-12 of the Consolidated Estimate and the reserve for unforeseen work and costs, the following are shown:
materials and parts obtained from the dismantling of structures, demolition and transfer of buildings and structures, in the amount determined by calculation;
The refundable amounts given after the result of the Consolidated Estimated Calculation are summed up from the totals of the refundable amounts shown for reference in the object and local estimates Oh.
The estimated cost of structures, devices and individual works that are part of the microdistrict or complex are distributed:
The amount of funds for the payment of VAT is accepted in the amount established by the legislation of the Russian Federation from the final data on the Consolidated Estimated Calculation for Construction and is shown in a separate line (columns 4-8) under the name “Funds to cover the costs of paying VAT”. At the same time, in order to avoid double counting, 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 estimated calculations (budgets) should not be taken into account. In cases where 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 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.
7. Summary of costs
Cost Summary- this is an estimate document that determines the cost of construction of enterprises, buildings and structures or their queues in cases where, along with production facilities, design estimates are drawn up for housing, civil and other purposes.
Consolidated budget calculation of the cost of construction determines the estimated limit of funds necessary for the complete completion of the construction of all facilities 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 estimate of the cost of the project for the construction of an enterprise, a building or its turn 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. The positions of the consolidated estimate calculation of the cost of construction must have a link to the number of the specified estimate documents. The estimated cost of each object provided by the project is distributed according to the columns indicating the estimated cost of "construction works", "equipment, furniture, inventory", "other costs", "total estimated cost". The summary estimate for construction is compiled at the current price level. In the summary estimates of the cost of industrial and civil construction, funds are distributed according to the following chapters:
The distribution of objects, works and costs within the chapters is carried out in accordance with the nomenclature of the consolidated estimate calculation of the cost of construction that has developed for the relevant industry. If there are several types of completed productions or complexes, each of which has several objects, grouping into sections can be carried out within the chapter, the name of which corresponds to the name of the productions (complexes).
For capital repairs of residential buildings, communal and socio-cultural facilities as part of one estimate calculation, it is recommended that funds be distributed to the following chapters:
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 compiled in relation to the form of a consolidated estimate.
An explanatory note is drawn up for the summary estimate submitted for approval as part of the project, which contains:
In the summary estimate of the cost of construction, the following totals are given (in columns 4-8): for each chapter (if there are sections in the chapter, for each section), for the sum of chapters 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”.
The summary estimate for the overhaul provides the final data for each chapter, for the sum of chapters 1-5, 1-6, 1-7, 1-9, and also after accruing the amount of the reserve for unforeseen work and costs: “Total for the consolidated budget calculation".
Includes funds for work and costs associated with the allotment and development of the built-up area. These activities and costs include:
The cost of works is determined on the basis of project volumes and current rates.
The amount of funds should also take into account the cost of the work required to place temporary buildings and structures on the prepared area.
Chapter 2 " Main construction objects» includes the estimated cost of buildings, structures and types of work of the main purpose.
Chapter 3 " Utility and service facilities» includes the estimated cost of utility and service facilities: for housing and utility construction - outbuildings, garbage bins, etc.
Chapters 4-7 include objects, the list of which corresponds to the titles of the chapters.
Chapter 8 " Temporary buildings and structures» includes funds for the construction and dismantling of temporary buildings and structures, which include production, 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.
Chapter 9(7)" Other works and costs» the summary estimate for construction (repair) includes the main types of other work and costs at the current price level:
Chapter 10 " Maintenance of the directorate (technical supervision) of the enterprise under construction» includes funds for the maintenance of the machine of the customer-cutter (a single customer, the directorate of the enterprise under construction) and technical supervision, in the amount established by the State Construction Committee.
Chapter 11 " Training of operational personnel» includes funds for the training of operational personnel for newly built and reconstructed enterprises, determined by calculations based on:
Chapter 12 " Design and survey work, architectural supervision» includes funds for:
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 for the facilities provided for in the approved project. The reserve is determined from the total of chapters 1-12 in the amount of no more than 2% for social facilities and no more than 3% for industrial facilities.
Funds provided for the result of the consolidated estimate calculation
Following the result of the consolidated estimate calculation of the cost of construction, the following are indicated:
The procedure for compiling summary estimates
and object estimates in the base of 2001.
Types of budget documentation.
To determine the estimated cost of construction of buildings and structures in accordance with MDS 81-1.99, p.2.2, the following documentation is compiled:
As part of the project:
Summary of costs (if necessary);
Consolidated estimate calculation of the cost of construction;
Object and local budget calculations;
Estimated calculations for certain types of costs.
As part of the working documentation (RD):
Object and local estimates.
Local estimatesare primary budget documents and are compiled for certain types of work and costs for buildings and structures or general site work based on the volumes determined during the development of working documentation (RD), working drawings.
Local estimates are drawn up in cases where the scope of work and costs are not finally determined and are subject to clarification on the basis of the design documentation, or in cases where the scope of work, the nature and methods of their implementation cannot be accurately determined during the design and are specified during the construction process.
Object estimatescombine in their composition for the object as a whole data from local estimates and are estimated documents, on the basis of which contractual 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 compiled in cases where it is required to determine, as a rule, for the whole construction site, the amount (limit) of funds necessary to reimburse those costs that are not taken into account by the estimated standards (for example: compensation in connection with the withdrawal of land for construction, costs associated with the use 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) are compiled on the basis of object estimates, object estimates and estimates for certain types of costs.
Simultaneously with the estimate documentation, at the request of the user, the following can be developed as part of the project and RD:
- Statement of the estimated cost of construction of facilities included in the launch complex. It is drawn up in the case when the construction and commissioning of the enterprise, buildings and structures are planned to be carried out by separate start-up complexes. This statement includes the estimated cost of the facilities included in the start-up complex, as well as general site works and costs.
The statement of the estimated cost of construction of launch complexes is compiled in the form of a consolidated estimate calculation.
-Statement of the estimated cost of objects and works for the protection of the environment is compiled in the case when during the construction of an enterprise, building and structure it is planned to carry out measures to protect the environment. The statement includes only the estimated cost of objects and works directly related to environmental protection measures.
Estimated documentation is drawn up in accordance with the established procedure, regardless of the method of construction - contract or economic method.
Object estimates.
Object estimatesare compiled on the basis of local estimates, in which the cost of work can be determined at one price level: in the base or in the current one, according to MDS 81-1.99, form No. 3, Appendix 2.The data of local estimates are grouped according to the columns of the estimated cost: “construction work”, “installation work”, “equipment, furniture and inventory”, “other costs”.
For determining the total cost of the object required for settlements between the customer and the contractor, the object estimate, compiled at the current price level, to the cost of construction and installation works includes additional funds to cover limited costs, namely:
- temporary buildings and structures;
- winter rise in prices;
- part of the reserve for unforeseen work and expenses (agreed by the customer and the contractor at a fixed free (contractual) price for construction) .
Temporary buildings and structures are determined according to GESN 81.05.01.2001 “Collection of estimated norms and costs for the construction of temporary buildings and structures”.
These costs are divided into title and non-title (at the expense of overhead costs).
The amount of funds for the construction of title temporary buildings and structures is determined in two ways:
By % (according to the standard) of the cost of construction and installation works;
According to the calculation based on the data of the construction organization project (POS).
Simultaneous use of these methods is not allowed.
The procedure for payment for temporary buildings and structures established between the customer and the contractor must be applied from the beginning to the end of construction.
The constructed title temporary buildings and structures are accepted for operation, credited to the customer's fixed assets (except for temporary roads, access roads and architecturally designed fences) and transferred to the use of the contractor in the manner prescribed by the contract.
The costs of dismantling temporary buildings and structures are paid upon their liquidation. Materials and structures obtained from the dismantling of temporary buildings and structures are accounted for by the customer's accounting department and are sold to the contractor with his consent.
When using for the construction of temporary roads from prefabricated reinforced concrete slabs, the return value of the slabs obtained from dismantling is determined on the basis of an act signed by the customer and the contractor.
Winter rise in prices are included in the object estimate according to the norms established by GESN 81-05-02-2001 “Collection of estimated norms of additional costs in the production of construction and installation works in winter”.
The collection consists of two sections:
Section I - “Estimated norms by types of construction”.
Section II - “Estimate norms for structures, types of work and temporary heating”.
The norms of section I are used in the preparation of estimate documentation to determine the estimated limit for additional costs associated with the production of work in the winter, as well as settlements between the customer and the contractor.
The norms of section II are applied when making payments for completed construction and installation work between general contractors and subcontractors, regardless of departmental affiliation.
The rates of additional costs are determined as a percentage of the estimated cost of construction and installation works and are differentiated by temperature zones depending on the temperature conditions of the winter period.
The temperature zone and the duration of the estimated winter period for each specific construction site is determined in accordance with the territorial division given in Appendix 1 to the collection of GESN 81-05-02-2001, regardless of the actual outdoor temperature during the performance of work.
Additional costs for the reconstruction and technical re-equipment of existing enterprises are determined according to the norms of Section I from the estimated cost of construction and installation works, calculated in accordance with the project.
In areas exposed to winds with speeds over 10 m/s, to the standards of the collection in the form of coefficients for the number of windy days in winter:
St. 10% to 30% - 1.05;
St. 30% - 1.08.
The basis for payment of additional costs associated with the impact of winds with a speed of more than 10 m/s in winter is the data of the current Climate Handbook or certificates of local hydrometeorological service authorities.
Part of the reserve for unforeseen work and expenses , provided for in the consolidated estimate, and transferred to the contractor in the amount specified in the work contract, for inclusion in the fixed contract price for building products. When making settlements between the customer and the contractor for the actual amount of work performed, this part of the reserve is not transferred to the contractor, but remains with the customer. In this case, the volumes of actually performed work are recorded in the documents substantiating the calculations, including those works that may arise additionally when the customer changes the previously adopted design decisions during construction.
In cases where the cost of an object is determined according to one local estimate, an object estimate is not compiled. In this case, the role of an object estimate is performed by a local estimate, at the end of which funds are included to cover limited costs in the same manner as for object estimates. If the concepts of the object and construction coincide, the consolidated estimate calculation of the cost of construction also includes data from local estimates.
In the object estimate calculation (estimate), line by line and as a result, indicators of a unit cost per 1 cubic meter are given. m volume, 1 sq. m of the area of buildings and structures, 1 m of the length of networks, etc.
Object estimates can be compiled using consolidated estimated standards (indicators), as well as cost indicators for objects - analogues.
Consolidated estimate of the cost of construction.
Consolidated estimate calculation of the cost of construction (abbreviated - 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. Consolidated estimates of the cost of construction are compiled and approved separately for industrial and non-industrial construction.
The consolidated estimate calculation is compiled in the basic, current or forecast price levels. A consolidated cost estimate for a project for the construction of buildings, structures or its queue is drawn up in accordance with Form No. 1 (MDS 81-1.99, Appendix 3).
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
The positions of the consolidated estimate calculation of the cost of construction of enterprises, buildings and structures must have a reference to the number of the indicated estimate documents. The estimated cost of each object provided by the project is distributed according to the columns indicating the estimated cost of “construction and installation works”, “equipment, furniture and inventory”, “other works and costs” and “total estimated cost”.
For capital construction projects in summary estimates cost of industrial and civil construction The funds are divided into 12 chapters:
1. "Preparation of the construction site".
2. "The main objects of construction".
3.
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.
8.
9. “Miscellaneous Works and Costs”.
10. “Content of the Directorate (Technical Supervision) of an Enterprise under Construction”.
11. "Training of operational personnel".
12.
The distribution of objects, works and costs within the chapters is carried out in accordance with the nomenclature of the consolidated construction estimate for the corresponding branch of the national economy. If there are several types of completed productions or complexes, each of which has several objects, grouping into sections can be carried out within the chapter, the name of which corresponds to the name of the productions (complexes).
For objects of capital repairs of residential buildings, objects of communal and social and cultural purposes as part of summary estimate calculation means recommended distribute according to 9 chapters:
1. “Preparation of sites (territory) for overhaul”.
2. "Basic 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. “Miscellaneous Works and Costs”.
8. "Technical Supervision".
9. “Design and survey works, 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 compiled in relation to the form of a consolidated estimate.
To the summary estimate , submitted for approval as part of the project, is drawn up explanatory note, which provides the following data:
Location of construction;
List of catalogs of estimated standards adopted for the preparation of estimates for construction;
Name of the general contractor (if known);
Overhead rates (for a specific contractor or by type of construction) in accordance with MDS 81-4.99;
Estimated profit standard according to MDS 81-25.2001;
Features of determining the estimated cost of construction work for a given construction site;
Features of determining the estimated cost of equipment and its installation for a given construction site;
Features of determining funds for a given construction site according to chapters 8 - 12 of the consolidated estimate calculation;
Calculation of the distribution of funds in the areas of capital investments (for housing and civil construction, if they are determined by the design task);
Other information about the procedure for determining the cost, specific to this construction, as well as links to relevant decisions of government and other public authorities on issues related to pricing and benefits for a particular construction.
In the summary estimate of the cost of construction are given (in columns 4-8) the following results: for each chapter (if there are sections in the chapter - for each section), for the sum of chapters 1-7, 1-8, 1-9, 1-12, and also after accruing the amount of the reserve of funds for unforeseen work and costs - “Total according to the summary estimate”.
In the summary estimate calculation of the overhaul are given final data for each chapter, for the sum of chapters 1-5, 1-6, 1-7, 1-9, as well as after accruing the amount of the reserve of funds for unforeseen work and costs - “Total according to the consolidated estimate”.
The scope of work and costs included in chapters 1,8,9
summary estimate calculation and order their definitions.
Other costsare an integral part of the estimated cost of construction, are included in a separate column of the estimate documentation in the current price level and can relate both to construction as a whole and to individual objects and works, learn -
vayutsya in chapters 1 and 9 summary estimate in column 7 in the form of a limit of funds spent by the customer to reimburse the corresponding costs.
For the projected construction, the composition of these works and costs should be specified based on the specific local conditions for the construction.
Funds included in chapter 1 “Preparation of the construction site”.
1. Registration of the land plot and layout works:
1.1. Allotment of a land plot, issuance of APL, allocation of red building lines are determined by calculation and are included in columns 7.8.
Initial design data, permits, technical conditions and requirements for connecting the designed facilities to engineering networks and public communications, carrying out the necessary approvals - for calculations and prices for these services (except for the services of budgetary organizations), as well as in accordance with the letter of the Gosstroy of Russia dated 14.11 .96 No. BE-19-30/12, (columns 7.8).
1.2. Funds for laying out the main axes of buildings and structures and fixing them with points and signs are determined by calculation on the basis of the Collections of prices for survey work and are included in columns 7.8.
Funds for the performance of construction work to fix points and signs in kind are determined by calculation on the basis of the UPSS and are included in columns 4.8.
1.3. The payment for land during the withdrawal (purchase) of a land plot for construction, as well as the payment of land tax (lease) during the construction period is determined on the basis of the Law of the Russian Federation “On payment for land” dated 11.10.91 No. 1738-1 (as amended and supplemented. ), the Land Code of the Russian Federation, Decree of the Government of the Russian Federation of March 15, 1997 No. 319 “On the procedure for determining the standard price of land” (clause 8, appendix 8), based on the amount of land tax (rates tax) and the standard price of land (columns 7.8)
2. Development of the construction area.
2.1. The costs associated with compensation for demolished buildings and horticultural plantings, compensation for losses to land owners, landowners, land users, tenants and losses of agricultural production are determined by calculation based on the “Regulations on the procedure for compensating losses to land owners, landowners, land users, tenants and losses agricultural production”, approved by the Decree of the Council of Ministers of the Government of the Russian Federation of 28.01.93 No. 77, taking into account the changes of 27.11.95 No. 1176 “On Amendments to the Decree of 01/28/93 No. 77” (columns 7,8).
2.2. Costs associated with the development of the construction area and included in construction and installation works:
Release of the construction site from existing buildings and structures (demolition or relocation and construction instead of demolished elsewhere).
Felling of forest plantations and bushes, uprooting of stumps and removal of garbage from the felling of plantations;
Disposal of garbage and materials from dismantling, unsuitable for further use;
Restoration (reclamation) of disturbed lands provided for temporary use for the construction period, i.e. bringing these sites into a condition suitable for use in agriculture, forestry, fisheries;
Works related to the construction and reconstruction of reclamation systems.
They are determined on the basis of design data (scope of work) and current prices for local and object estimates (estimate calculations) (columns 4.5 and 8).
Places for storage and removal of soil, garbage, materials from dismantling and felling of plantations unsuitable for reuse, as well as quarries for the delivery of missing soil are established by the customer in accordance with the “Regulations on the customer in the construction of facilities for state needs on the territory of the Russian Federation”, approved by the Decree of the Gosstroy of Russia dated 06/08/01 No. 58, clause 3.1.3.
In cases where reclamation is carried out at several geographically dispersed facilities, funds for these purposes may be included in the relevant facility estimates (estimates) for the construction of specific buildings and structures.
2.3. Work associated with adverse hydrogeological the conditions of the construction site and the need for detours for urban transport.
They are determined in accordance with the design data, hydrogeological survey data and POS data on local and object estimates (estimate calculations) (columns 4 - 8).
The amount of funds provided for in Chapter 1 "Preparation of the construction site" of the consolidated estimate should also take into account the cost of the work necessary for the placement of temporary buildings and structures.
The procedure for the formation of the cost of construction for chapters 2 - 7.
Chapter 2 “Main Construction Objects” includes the estimated cost of buildings and structures and types of work for the main production purpose.
In ch. 3 “Objects of ancillary and service purposes” includes the estimated cost of objects of ancillary and service purposes:
For industrial construction - buildings of repair and technical workshops, plant management, flyovers, galleries, warehouses, etc .;
For housing and civil construction - utility buildings, checkpoints, greenhouses, in hospital and scientific campuses, garbage collectors, etc., as well as the cost of buildings and structures for cultural and community purposes, intended to serve workers, located within the territory allotted for the construction of enterprises.
In the case when a separate project is being developed, with a summary estimate of the cost of construction of such facilities as a boiler room, power supply line, heating networks, landscaping, roads, etc., which are usually indicated in Ch. 3 - 7 SSR to a comprehensive project, the estimated cost of these objects should be included in Ch. 2 as main objects.
Chapters 4 - 7 include objects, the list of which corresponds to the title of the chapters.
The procedure for determining the amount of funds for temporary
buildings and structures included in chapter 8.
Chapter 8 of the consolidated estimate includes funds for the construction and dismantling of title temporary buildings and structures necessary for the construction and installation works, as well as for servicing construction workers within the construction site or the route allotted for construction, taking into account adaptation and use for the needs of the construction of existing and newly erected buildings and structures of a permanent type.
The amount of funds intended for the construction of title buildings and structures may be determined:
According to the calculation based on the PIC data in accordance with the required set of title temporary buildings and structures;
According to the norms established by the State Construction Committee, as a percentage of the estimated cost of construction and installation work based on the results of chapters 1-7 of the SSR.
Simultaneous use of these methods is not allowed. The amount of funds determined by one of the indicated methods is taken into account in columns 4.5 and 8.
The limit of funds for the construction of temporary buildings and structures is determined according to the Collection of Estimated Costs for the Construction of Temporary Buildings and Structures (GSN 81-05-01-2001).
The limit of funds for the construction of temporary buildings and structures in the course of repair and construction work is determined according to the Collection of Estimated Cost Rates for the Construction of Temporary Buildings and Structures in the course of repair and construction work (GSNr 81-05-01-2001).
The estimated norms specified in GSN 81-05-01-2001 can be used in the preparation of estimate documentation for the overhaul of industrial buildings, the reconstruction and expansion of existing enterprises, buildings and structures, the construction of subsequent phases on the territory of existing enterprises or adjacent sites using to the specified norms of the coefficient 0.8.
The procedure for determining the amount of funds included in chapter 9
“Miscellaneous Works and Costs”.
The main costs to be included in chapter 9 are are:
- Winter hikes.
- Voluntary insurance.
The rest of the work and costs are included in chapter 9, if necessary, and mainly based on the PIC data.
Additional costs in the production of construction and installation works in winter are determined according to the standards of the Collection of estimated norms of additional costs in the production of construction and installation work in the winter (GSN 81-05-02-2001), in the production of repair and construction work in the winter (GSNr 81-05-02-2001). These norms are determined as a percentage of the cost of construction and installation works based on the results of chapters 1-8 for construction projects and 1-6 for capital repairs (columns 4, 5 and 8).
In areas exposed to winds with a speed of more than 10 m/s, multiplying factors can be applied to the amount of additional costs calculated according to the norms of the Collections, confirmed by the data of the current Reference book on the climate of Russia and certificates of local hydrometeorological service authorities.
With the number of windy days with a wind speed of more than 10 m/s in winter exceeding 10%:
St. 10% to 30% - 1.05;
over 30% - 1.08.
The above coefficients of surcharges do not apply to capital repairs carried out without stopping the operation of buildings under repair or in heated buildings, or consisting in the elimination of malfunctions of structures, finishes, engineering equipment inside the building while maintaining the roof and window fillings.
The cost of maintaining existing permanent and restoring them after the completion of the construction of roads are determined by a local cost estimate based on the PIC in accordance with the design scope of work for the collection No. 27 “Roads” (columns 4.5 and 8).
Expenses for the transportation of employees of construction and installation organizations by road or compensation for expenses for the organization of special routes for urban passenger transport are determined by calculations based on the PIC, taking into account the supporting data of transport enterprises (columns 7 and 8). The cost of transportation by road of workers of construction and installation organizations to the place of work and back is allowed to be included in the Consolidated Estimate in the event that the place of residence (collection point) of workers and employees is located at a distance of more than 3 km from the place of work, and communal or suburban transport is either absent or unable to provide transportation for workers.
Costs associated with the implementation of work on a rotational basis
Costs associated with the use of military construction units, student teams and other contingents, as well as with an organized recruitment of workers are determined by calculations based on the PIC (columns 7 and 8).
Costs associated with sending workers to perform construction, installation and special construction work are determined by calculations on the basis of the POS or according to the estimated labor intensity specified in the estimate documentation (columns 7 and 8), based on the distance to the construction site and the nature of the work performed.
Costs associated with the relocation of construction and installation organizations from one construction site to another are determined by calculations based on the PIC (columns 7 and 8).
Costs associated with bonuses for the commissioning of constructed facilities are determined from the estimated cost of construction and installation works of the consolidated estimate calculation of the cost of construction by calculation according to the letter of the Ministry of Labor of Russia and Gosstroy of Russia dated 10.10.91 No. 1336-VK / 1-D and are indicated in columns 7 and 8.
Costs associated with deductions to the research and development fund (R&D) accepted in the amount of 1.5% of the cost of construction products (columns 7 and 8) in agreement with the customer.
Funds to cover the costs of construction organizations for payments (insurance premiums) for voluntary insurance, including construction risks and are accepted in a total amount of up to 3% of the amount of construction and installation works in accordance with Decree of the Government of the Russian Federation of May 31, 00 No. 420. At the same time, the total amount of deductions for voluntary insurance of construction risks cannot exceed 2% of the volume of products (works, services) sold , and the total amount of deductions for insurance of employees against accidents and illnesses, medical insurance and under agreements with non-state pension funds that have a state license - 1% of the volume of products (works, services) sold.
Funds for paying expenses related to leasing construction machines used in the production of construction and installation and repair and construction works are determined by calculation in accordance with the letter of the Gosstroy of the Russian Federation of March 18, 1998 No. VB-20-98 / 12 (columns 7 and 8). When paying for completed construction and installation works, lease payments without value added tax are included in the Acts for completed work based on the calculation of actual costs. Funds for leasing payments for technological (domestic and imported) equipment included in the estimates of construction sites, enterprises under construction, reconstructed, buildings and structures, are not provided for in the estimate documentation, because. these costs are included in the cost of products manufactured using this equipment after the facility is put into operation.
Funds for organizing and conducting contract tenders (tender) are determined on the basis of calculations by type of cost in accordance with the letter of the Ministry of Construction of Russia dated February 19, 1996 No. VB-29 / 12-61 (columns 7 and 8).
Costs for support of state investment programs (provision of engineering services) are accepted in the amount of up to 0.15% of the cost of construction and installation works (columns 7, 8), in accordance with the resolution of the Gosstroy of Russia dated 03.06.93 No. 18-19.
Expenses for carrying out special measures to ensure normal working conditions (combating radioactivity, silicosis, etc.) are determined by calculation on the basis of the PIC (columns 7 and 8).
Costs for the maintenance and operation of environmental funds: treatment facilities, ash collectors, wastewater treatment, etc. are determined by calculation on the basis of the PIC (columns 7 and 8).
Expenses for the lease of the fleet during the construction of bridges, offshore structures, etc. are determined by calculation on the basis of the PIC (columns 7 and 8).
Expenses for renting special aviation equipment for construction and installation works are determined by calculation on the basis of the PIC (columns 7 and 8).
The cost of maintaining the mountain rescue service are accepted on the basis of standards approved by the State Construction Committee of Russia and relevant agreements.
Costs for monitoring the settlement of buildings and structures erected on subsidence, permafrost, bulk soils, as well as unique objects during construction are determined by calculation on the basis of design decisions and the observation program (columns 7 and 8).
Costs for the implementation of works of art at construction sites by the forces of creative organizations are determined by calculation on the basis of contracts concluded with creative organizations (columns 7 and 8).
Costs for the passage of storm and flood waters are determined by calculations based on the PIC (columns 7 and 8).
Expenses for payment of fees for the transportation of oversized cargo on roads and bridges are determined by calculations based on the PIC (columns 7 and 8).
Start-up costs are included in social facilities (children's institutions, schools, boarding schools). The amount of funds is determined on the basis of estimates for commissioning (columns 7 and 8).
In addition, letter No. NK-6848/10 of Gosstroy of the Russian Federation dated October 27, 2003 determined the procedure for attributing costs for commissioning from November 1, 2003 in the construction of new, expansion, reconstruction and technical re-equipment of existing enterprises, buildings and structures for housing, civil and industrial purposes. The costs of commissioning “idle”, associated with bringing the facility to a condition suitable for use, in accordance with the norms of the article of the Tax Code of the Russian Federation, are accounted for as capital expenditures and are included in Chapter 9 of the Consolidated Estimated Calculation (columns 7 and 8). When attributing the costs of commissioning “idle” capital investments, one should be guided by the structure of the full range of commissioning works, taken into account in the new estimate and regulatory framework for 2001, developed by the State Construction Committee of Russia. The list of works and costs included in Chapter 9 above can be supplemented for construction, based on specific conditions and features.
Works and costs included in chapters 1.8 and 9 of the summary estimate , can make up a significant share in the total estimated cost of construction, and many of them are justified and included in the estimate documentation based on data pic. All this points to the special role of the POS in the formation of the estimated cost of construction, since it is in the POS that the working conditions and all other requirements are reflected. affecting the estimated cost, both in local and object estimates, and in the SSR.
The procedure for determining the amount of maintenance
services of the customer-builder according to chapter 10.
The amount of funds for the maintenance of the apparatus of the customer-developer (technical supervision) is determined according to the standards established by the Decree of the State Construction Committee of the Russian Federation dated February 13, 2003 No. 17 (columns 7 and 8) for construction projects financed from the federal budget.
The procedure for determining the amount of funds for training
operating personnel for enterprises under construction) under Chapter 11.
Costs are determined by calculation in cases where new technologies are mastered, for which specialists are not trained in the education and training system (columns 7 and 8).
The procedure for determining the amount of funds for the project
The cost of design and survey work for construction is determined on the basis of collections and reference books of base prices developed by the State Construction Committee of Russia for the construction industries, with recalculation to the current level according to the indices established by the State Construction Committee of Russia.
The cost of examination of pre-design and design documentation is determined in accordance with the “Procedure for determining the cost of work on the examination of pre-project and design documentation for the construction of enterprises, buildings and structures on the territory of the Russian Federation”, approved by the Decree of the Gosstroy of Russia dated 18.08.97 No. 18-44.
The cost of development and examination of tender documentation is determined by calculations in agreement with the customer.
The costs listed above are taken into account in columns 7 and 8 of the Consolidated Estimate.
On the reserve of funds for unforeseen work and expenses
The reserve is accrued based on the results of chapters 1-12 in the amount of no more than 2% for social facilities and no more than 3% for industrial facilities (columns 4-8) and is intended to reimburse the cost of work and costs, the need for which arises during the design or during construction as a result of clarification of design solutions or construction conditions for objects (types of work) provided for in the approved project.
For unique and particularly complex construction projects, the size of the reserve of funds for unforeseen work and costs can be increased in each specific case in agreement with the State Construction Committee. The part of the reserve provided for in the consolidated estimate, in the amount agreed by the customer and the contractor, may be included in fixed contract price for construction products.
Additional funds for reimbursement of costs that emerged after the approval of the project documentation in connection with the introduction of new laws and regulations should 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 and approval of the changes made by the authority that approved project documentation, and for construction projects financed from the federal budget - in the manner established by the State Construction Committee of Russia.
On the funds included after the result of the Consolidated Estimate.
Following the results of chapters 1-12 of the Consolidated Estimate and the reserve for unforeseen work and costs, the following are shown:
1.Refunds considering cost:
Materials and parts obtained from the dismantling of temporary buildings and structures, regardless of the period of construction;
materials and parts obtained from the dismantling of structures, demolition and transfer of buildings and structures, in the amount determined by calculation;
Furniture, equipment and inventory purchased for furnishing residential and office premises for foreign personnel carrying out equipment installation supervision;
Materials received in the order of associated mining.
The refundable amounts given after the result of the Consolidated Estimated Calculation are summed up from the totals of the refundable amounts shown for reference in the object and local estimates.
2. Total based on the results of object and local estimates and estimates book value (residual) value of equipment, dismantled or rearranged within the existing reconstructed or technically re-equipped enterprise. In this case, the technical and economic indicators of the project are determined taking into account the total cost of construction, which also includes the cost of the relocated equipment.
3. Amounts of funds for share. The principle of registration of the amounts of equity participation as part of the estimate documentation for construction is given in Appendix 3 of SP 81-01-94.
4. Summary data on distribution of the total estimated cost construction of a microdistrict or a complex of residential, public buildings in the areas of capital investments, in the case when this construction includes built-in, attached or detached buildings and structures related to various areas of capital investments.
The estimated cost of structures, devices and individual works that are part of the microdistrict or complex are distributed:
For intra-quarter (yard) networks of water supply, sewerage, heat and power supply, etc. - in proportion to the needs of the facility;
For the improvement and landscaping of the territory - in proportion to the area of the plots;
In other cases - in proportion to the total area of buildings (structures).
5. The amount of value added tax (VAT).
The amount of funds for the payment of VAT is accepted in the amount established by the legislation of the Russian Federation from the final data on the Consolidated Estimated Calculation for Construction and is shown in a separate line (columns 4-8) under the name “Funds to cover the costs of paying VAT”. At the same time, in order to avoid double counting, 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 estimated calculations (budgets) should not be taken into account. In cases where 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 of material resources and other organizations for the provision of services (including for design and survey work). The amount of these funds is determined by calculation depending on the structure of construction and installation works.
Cost Summary
Cost Summary- this is an estimate document that determines the cost of construction of enterprises, buildings and structures or their queues in cases where, along with production facilities, design estimates are drawn up for housing, civil and other purposes.
A summary of costs is compiled in accordance with Form No. 2 (MDS 81-1.99, Appendix 3).
List of used literature:
- “Methodical instruction for determining the cost of construction products on the territory of the Russian Federation ”MDS 81-1.99.
- “Instruction on the procedure for the development, coordination, approval and composition design and estimate documentation”SNiP 11-01-95.
Instructions on the composition, procedure for the development, approval and approval of design estimates for major repairs ”MDS 13.1-99.
- “Collection of estimated costs for the construction of temporary buildings and structures” GSN 81-05-01-2001.
- “Collection of estimated costs for the construction of temporary buildings and structures in the production of repair and construction work” GSNr 81-05-01-2001.
- “Collection of estimated norms of additional costs in the production of construction and installation works in winter” GSN 81-05-02-2001.
- “Collection of estimated norms of additional costs in the production of repair and construction work in winter” GSNr 81-05-02-2001.
- “On the amount of funds for bonuses for commissioning production capacity and construction objects” letter of the Ministry of Labor of Russia and Gosstroy dated 10.10.91 No. 1336-VK/1-D.
- “On payment of expenses for voluntary insurance of construction risks” Decree of the Government of the Russian Federation of May 31, 00 No. 420, letter of the Gosstroy of the Russian Federation of March 10, 1998 No. VB-20-82 / 12.
- “On the accounting of leasing payments in the estimate documentation” letter of the Gosstroy of the Russian Federation dated 18.03.98 No. VB-20-98 / 12.
- “On the procedure for attributing costs to the implementation of commissioning works” letter of the Gosstroy of the Russian Federation of October 27, 2003 No. NK-6848/10.
- “On the standard costs for the maintenance of the customer-builder service during the construction of facilities for state needs at the expense of funds from the federal budget for 2003-2004.” Decree of the Gosstroy of the Russian Federation dated February 13, 2003 No. 17.
- “The procedure for determining the cost of work on the examination of pre-project and design documentation for the construction of enterprises, buildings and structures on the territory of the Russian Federation” Resolution of the Gosstroy of Russia dated 18.08.97 No. 18-44
- “Compilation of estimates in construction on the basis of the estimated regulatory framework of 2001”. Practical guide under general edition P.V. Goryachkin.
The consolidated cost estimate is the main document that determines the cost of construction.
The summary estimate calculation is compiled in the form G
The calculation reflects almost all costs for the construction of the facility.
Chapter 1 Preparation of the construction site.
Chapter 2 The main objects of construction.
Chapter 3 Objects of ancillary and service purposes.
Chapter 4 Energy facilities.
Chapter 5 Transport facilities and communications.
Chapter 6 External networks and facilities for water supply, sewerage, heat supply and gas supply.
Chapter 7 Improvement and gardening of the territory.
Chapter 8 Temporary buildings and structures.
Chapter 9 Other works and expenses.
Chapter 11 Training.
Chapter 12 Design and survey work.
Reserve funds for unforeseen work and expenses (provided in a separate line).
In the chapters of the summary estimate calculation, the estimated cost of individual objects and types of work, determined in the object (local) estimates (estimate calculations), is given in a separate line with the distribution by columns: “wages”, “machine operation”, “planned savings”, “equipment , furniture and inventory”, “other costs”, “total cost”.
The general column shows the standard labor intensity of work.
In the consolidated budget calculation cost results are given for each chapter and total for chapters 1-7, 1-8, 1-9, 1-12. After accruing a reserve of funds for unforeseen work and costs, a grand total is given in the following entry: “Total according to the consolidated estimate”.
An explanatory note is drawn up for the summary estimate of the cost of construction, which indicates:
1) code of the construction zone (1 - for urban construction, 2 - for construction in countryside, 3-for construction in Minsk);
2) the price level in which the estimate documentation is drawn up;
3) a list of estimated standards adopted for the preparation of estimate documentation;
4) rates of overhead costs and planned savings;
5) cost rates for temporary buildings and structures;
6) the rates of additional costs in the production of construction and installation works in winter;
7) the standards of funds included in chapters 9-12 of the consolidated estimate.
Chapter 1 "Preparation of the construction site" funds for the acquisition of a land plot, the breakdown of the main axes of buildings and structures and their transfer to nature, the development of the construction site, the demolition and transfer of buildings and structures located on the allotted land plot or outside it, if their further use is impossible; compensation for losses to landowners by land users and losses of agricultural and forestry production in the event of land withdrawal, compensation for losses caused by water management activities, termination or change in the conditions of water use; restoration (reclamation) land plots provided for temporary use in accordance with the project for reclamation; drainage of the territory and installation of anti-flood structures;
backfilling and alluvium of soil; felling forests, uprooting trees and stumps, removing stones, as well as for other activities related to the restoration of the natural environment, etc.
The costs of paying for works on the allocation of land plots for construction are determined according to the standards given in Appendix B.
The values are given in columns 9 and 10.
To Chapter 2 "Main Construction Objects" includes the estimated cost of buildings, structures intended to perform the main technological functions.
The values are given in columns 3-7 and 10.
To chapter 3 "Objects of ancillary and service purposes" the estimated cost of utility and service facilities is included.
To chapter 4 "Energy facilities" includes the estimated cost of buildings of power plants and transformer substations on the territory of the enterprise, outdoor transformer kiosks, power lines, lighting networks, etc.
In chapter 5 "Objects of transport economy and communications" includes the estimated cost of railway and access roads to enterprises, intra-plant tracks, access roads to the industrial site, buildings and structures for transport maintenance, on-site roads, parking lots and other Vehicle, buildings to accommodate communication devices, communication lines (networks).
To chapter 6 "networks and facilities for water supply, sewerage, heat supply and gas supply" includes the estimated cost of water intake facilities, pumping stations, pumping buildings, water towers, external networks, receiving devices, treatment facilities.
In chapter 7 "Improvement and gardening of the territory" includes the cost of work on vertical planning, arrangement of paths, playgrounds, landscaping, landscaping and fencing of the territory, arrangement of small architectural forms, outdoor lighting area.
Chapter 8 "Temporary buildings and structures" includes funds for the construction of temporary buildings and structures. Their size is determined from the sum of the estimated values of the basic wages and the wages of machinists as part of the operation of machines based on the results of chapters 1-7 and is given in column 9 with distribution in columns 3-5 in the following ratio:
salary - 0.20;
operation of machines and mechanisms - 0.16, including wages of machinists - 18% of the cost of operation of machines and mechanisms, materials - 0.64.
Estimated cost rates for the construction of temporary buildings and structures are shown in table 3.
Table 3– Estimated cost rates for the construction of temporary buildings and structures.
| Type of construction | Norm, % |
| |
| 1.1. Enterprises of the ferrous and non-ferrous metallurgical industry (except mining) | 25,7 |
| 1.2. Objects of arrangement of oil, gas and gas condensate fields (fields) | 26,3 |
| 1.3. Enterprises of mechanical engineering and electrical industry | 28,0 |
| 1.4.Enterprises chemical industry: a) oil refineries and petrochemical plants b) other chemical industry facilities | 32,3 31,0 |
| 1.5. Mining industry enterprises: a) construction of new coal mines and mines b) construction of processing plants, opening and preparation of horizons in existing mining enterprises | 38,4 28,4 |
| 1.6.Enterprises of the peat industry | 21,3 |
| 1.7. Enterprises of the shipbuilding and ship repair industry | 40,4 |
| 1.8. Enterprises of the logging and woodworking industry | 33,8 |
| 1.9. Industrial enterprises building materials and construction industry | 19,1 |
| 1.10. Enterprises of the pulp and paper industry | 28,4 |
| 1.11.Enterprises light industry | 20,7 |
| 1.12. Food industry enterprises | 24,5 |
| 1.13.Enterprises of the medical industry | 11,9 |
| 1.14.Enterprises of the microbiological industry | 12,3 |
| 2. Housing and civil construction in cities and urban-type settlements | |
| 2.1. Residential buildings and landscaping a) residential buildings, incl. with built-in premises (shops, laundries, etc.) b) microdistricts, quarters, complexes of residential and public buildings 9 including external networks and landscaping) c) landscaping of cities and towns (including work on the arrangement of streets, driveways, sidewalks, landscaping) | 10,7 8,6 11,1 |
| 2.2. Schools, kindergartens, nurseries, shops, office buildings, cinemas, theaters, art galleries and other civil engineering buildings | 14,5 |
| 2.3. Educational and medical buildings and structures, research, design and design institutes | 13,7 |
| 2.4. Public utility facilities (bathhouses, laundries, crematoria, garages, etc.) | 11,1 |
| 2.5. External water supply and sewerage networks, heat and gas supply | 9,0 |
| 2.6. Water supply, sewerage, heat and gas supply | 15,9 |
| 2.7. Urban electric transport | 21,9 |
| 2.8. Sanatoriums, rest houses, camp sites, boarding houses, dispensaries, pioneer camps | 17,7 |
| 3. Other types of construction | |
| 3.1. Buildings and facilities for the acceptance, storage and processing of grain and bakeries | 27,5 |
| 3.2. Construction objects of the Ministry of Defense a) general-arms and special purpose b) housing, barracks, municipal and cultural purposes | 31,2 23,1 |
| 3.3. Agricultural construction, including housing and civil construction in rural areas (except for the construction of roads, bridges, overpasses and electrification) | 25,1 |
| 3.4. main pipelines outside cities a) water supply, sewerage | 23.9 |
| 3.5. Gas and oil pipelines | 58,3 18.3 |
| 3.6. Heating network | 16,7 |
| 3.7. Wastewater treatment plants, water supply and sewerage plants built according to an independent project | 33,4 |
| 3.8. Supply companies | 29,0 |
| 3.9. Enterprises of other industries | 23,9 |
Note: Estimated norms for the construction of temporary buildings and structures not indicated in the table should be taken according to RSN 8.01.102-2007 "Collection of resource-estimated norms for the construction of temporary buildings and structures)
Labor costs for work performed during the construction of temporary buildings and structures and included in column 11 is determined by the formula:
T vr \u003d 0.1xM vr, (5)
where T vr - labor intensity in the construction of temporary buildings and structures, man-hour;
0.1 - conversion factor from the amount of costs for temporary buildings and
structures to labor intensity; ch5
Mvr - the estimated cost of costs included in column 9 in the line "Temporary buildings and structures" of the consolidated estimate of the cost of construction.
Reimbursable amounts from the sale of materials and parts received from the dismantling of temporary buildings and structures are determined in the summary estimate in the amount of 15% of the cost of temporary buildings and structures.
To Chapter 9 "Other Works and Costs"turn on:
additional costs in the production of construction and installation works in winter; the difference in the cost of transport costs of imported materials; funds for the maintenance and restoration after the completion of construction of existing permanent roads (except for the entrance to the facility, on-site and off-site roads) that are not under the jurisdiction of state authorities; funds for reimbursement of costs associated with the mobile and traveling nature of the work in the event that the employees of the contractor are entitled to the payment of an allowance for the mobile and traveling nature of the work; related to the secondment of employees of contractors; funds for reimbursement of expenses for the transportation of employees of contractors by road; funds associated with the use of the rotational method of organizing work; funds for bonuses for putting objects into operation on time; funds for bonuses for production results; cost of supervised installation of imported equipment; funds for reimbursement of expenses for relocation of a construction and installation organization from one construction site to another; funds for the implementation of research, experimental or experimental work for the implementation of the adopted in the project technical solutions(except for works related to the construction of experimental facilities and the acquisition of equipment); costs associated with preparatory work for the collection of initial data, obtaining building permits, conducting executive surveys, preparing documentation for the commissioning of the facility; costs for commissioning works on objects; funds to reimburse the costs of contractors associated with a small amount of work performed. Consider the following types of costs:
a ) additional costs in the production of construction and installation works in winter is determined as a percentage of the sum of the estimated values of the basic wages of workers and the wages of machinists as part of the operation of machines based on the results of chapters 1-7 and are given in column 9 with the distribution by columns 3-5 in the ratio shown in table 4. Since the duration of the winter period in some regions of the Republic of Belarus differs from the average republican, it is necessary to apply the appropriate coefficients to the amount of costs given in table 7 (table 5).
Labor costs of workers attributable to winter rise in prices and included in column 9 denominator is determined by the formula
T eu \u003d K M zu(5)
where T eu - labor costs attributable to winter rise in prices, man-hour;
K is the coefficient of transition from the estimated cost of winter increases in the cost of standard labor intensity, which is taken according to table 2;
M eu - the amount accepted on the line "Additional costs in the production of work in the winter" (column 9), rub.
b) the costs associated with the introduction of progressively increasing rates and increased tariff rates workers for an increase in production (10%) are determined from the sum of the estimated values of the basic wages of workers and the wages of machinists as part of the cost of operating machines and mechanisms based on the results of chapters 1–7. Values are given in columns 8 and 9
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 estimated documents on the basis of which the contractual 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 - design 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 capital construction projects 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.
