The estimated cost of construction and installation work includes. Interpretation of construction and installation works: construction and installation work

Speaking about the construction of buildings, roads and the repair of objects, we mean carrying out a whole range of measures and actions that lead to the desired result, namely a new building or a repaired road. Construction and installation works (hereinafter CMP) are just that main part of the construction industry, without which no production is possible. overhaul premises, nor the construction of new buildings.

Decoding CMP

A rather broad definition is understood as a variety of works that differ from each other in the direction of the action and in the means of execution. If you give general definition concept, then the decoding of construction and installation works will look like this - this is a set of actions for the construction of new facilities (buildings, structures), their repair and reconstruction, as well as the installation and installation of equipment. All work simply cannot be carried out by one company, since the scale of the tasks set for it will be simply enormous. Therefore, in the construction market there are organizations whose activities have a narrower specialization. For example, there are companies that only build and repair roads, or companies that build industrial facilities.

Types of construction and installation works

There are several main types of such work:

• general construction;
• transport and handling (delivery of materials, devices and equipment);
• special (with special kind materials).

The most varied is the general construction activity. It consists of:

• earthen (digging holes, trenches, pits), pile (driving, device pile foundations) and stone works (erection of walls, stone laying, etc.);
• roofing (installation of attic rooms, roofs), plastering (painting, pasting) and insulating;
• devices of floors, and communications;
• works on installation of wooden, concrete and reinforced concrete, lightweight enclosing structures;
• arrangement of the territory;
• works on installation of technological equipment;
• and etc.

In order to finally understand what the decoding of CMP is, you need to understand what all types of the above works include.

Features of construction and installation work

Each field of activity has a number of features and nuances. For construction and installation work, the most important criterion is quality, which completely depends on the professionalism of employees, the competent organization of the process and the interaction of the links of the system with each other. At the beginning of work, the goals and objectives, planning and control are of great importance, and the end result is competent and high-quality construction and installation work. After all, the safety of people depends on this.

The desired result is greatly influenced by correct preparation and organization of the process. Making mistakes or miscalculations can be costly for the contractor company in the literal and figurative sense of the word. Correcting defects in construction can cost human lives. On top of that, this is always a rather expensive undertaking. It should also be understood that when calculating construction and installation work, the use of unverified or low-quality materials, as well as unreasonable savings on mandatory items of expenditure, is not allowed. In order to take into account all the features of construction, it is necessary to carry out all work in stages.

Order of conduct

The decoding of construction and installation works will include the competent and consistent implementation of all stages of construction activities.

For example, before the construction of new objects, it is first of all necessary to carry out geological studies of the soil of the site. It is possible that before construction begins, it will be necessary to drain the swamp or carry out drainage work to avoid flooding.

Then you can start drawing the contour of the foundation. This is usually done with wire, wooden pegs, and rope. Next, you need to dig a trench to lay the foundation of the future building. After that, you can proceed to the construction of walls. If a wooden building is planned, then you should clearly adhere to the drawn up project. Stone walls have their own rules - for example, laying out the stone strictly horizontally, bandaging the seams and pouring mortar.

After that, attic floors are laid out, windows, attics and rafters are mounted, it all depends on the number of floors in the building and the complexity of the building. Next, the fronts of the roofs are closed and the roofing material is laid. The next stage is finishing work (external and internal), then the installation of equipment (plumbing, heating systems, etc.)

The amount of construction and installation work largely depends on the tasks set. For example, one company may be directly involved in the construction of an object, but they trust another organization or do it on their own.

Organization of construction and installation work

In the process of erecting buildings and structures, various actors are necessarily involved: designers, surveyors, equipment suppliers and customers. In order for the construction and installation process to be systematic, special attention should be paid to the organization of work.

It is better to clarify all questions on construction technology with representatives of construction and installation organizations and specialized trusts that prepare projects.

Typically, the project contains a work schedule, general plan construction, according to which the timing of the work of the performers is calculated and all volumes of construction and installation work are shown. In addition, this document indicates the location of the building to be built and construction sites, water and energy supply schemes, as well as the amount of materials, products and construction machines used. For complex buildings use technological maps in which are prescribed special requirements on safety measures, main stages, construction technologies, etc.

The organization of construction and installation work is very important, because it depends on it the rhythm in which assembly, carpentry and other types of work will be carried out.

What is the estimated cost?

The level of quality of the construction activities carried out largely depends on the amount of the allocated budget for construction. Therefore, such a concept as "estimated cost of construction and installation work" plays a decisive role in the work process. It is the official confirmation of project funding. All final figures are reflected in it.

Calculation of construction and installation works

The works are easy enough to count. It is necessary to add up all direct costs (cost of materials, salary of workers, etc.), overhead costs (administrative and economic, etc.) and planned savings. The last component is otherwise called estimated or normative profit. construction organization.

Construction and installation work is the most important stage of construction. Only with competent and qualified planning and organization of construction and installation work can the desired result be achieved with a minimum expenditure of effort, money and time.

Minregionstroy by order of December 31, 2010 No. 573 approved Guidelines on the formation of the cost of construction and installation works (hereinafter referred to as Method Recommendations No. 573), which come into force on April 1, 2011. Please note that from April 1, 2011, the previous Recommendations Method approved by order of the State Construction Committee of February 16, 2004 No. thirty.

The new methodology for determining the cost of construction and installation work (hereinafter - construction and installation works) does not have fundamental differences from the previous one, however, it has some peculiarities. Let's take a closer look at them.

Method recommendation No. 573 define the production cost of construction and installation work as a set of direct material costs, direct labor costs, other direct costs, as well as variable general production and fixed distributed general production costs associated with the implementation of construction and installation work. Moreover, such a cost can be planned (determined on the basis of technical and economic calculations, building codes and standards) and actual (actual construction costs). Apart from certain types of construction and installation works and construction projects, these Method Recommendations also include construction contracts as cost objects.

Cost classification

Expenditures Method recommendations No. 573 define the "reduction economic benefits in the form of disposal of assets or liabilities that result in a decrease equity capital(except for the reduction of capital due to its withdrawal or division by the owners) ". Basically, the principle of cost classification has remained unchanged. Only to the criteria by which expenses are classified was the degree of influence of the volume of construction and installation work on the level of expenses added.

Classification on this basis divides costs into fixed and variable costs. Fixed costs include costs that remain unchanged (or almost unchanged) in the event of a change in the volume of construction and installation work performed. And variable costs change in direct proportion to the change in the volume of construction and installation work. In addition, in the expenses at the place of their occurrence, expenses are highlighted by geography. These costs differ in the location of individual objects located in certain regions of Ukraine, in a separate foreign country, in the permanent regional groupings of the country. The enterprise independently determines the level of detail of the geographic regions.

The classification of expenses by type is also important. In accordance with it, expenses are divided by elements (for operating expenses) and by calculation items.

According to the periods of occurrence, costs will now be divided into current, long-term and non-recurring. Here long-term expenses are expenses associated with the implementation of a long-term contract (it is not planned to complete it earlier than 1 year from the date of the first expenses or the receipt of an advance). In this regard, it should also be noted that until April 1, 2011, clause 7.10 of the Profit Law provides for a special taxation procedure for long-term contracts. At the same time, the Law on Profit contains a different definition of such contracts. And the GCC does not provide for a separate taxation procedure for them, therefore, with the entry into force Section III NKU from April 1, operations under long-term contracts (agreements) will be taxed according to general rules, that is, by the date of signing the act of work performed. AND tax liabilities for VAT (clause 187.9 of the GCC), in contrast to general order, are determined not by the first event, but by the date of the actual transfer by the contractor of the results of work under such agreements (contracts). In the same clause, a long-term contract is defined as a contract for the manufacture of goods, performance of work (services) with a technological production cycle of more than 1 year, if this does not provide for their stage-by-stage delivery.

Grouping expenses by item and item

The grouping of expenses by elements is carried out in order to determine the total volume of material, labor and other resources used by the construction organization in operating activities and for financial reporting (in accordance with P (C) BU 3 "Report on financial results"). And expenses are allocated by item in order to determine the volume of material, labor and other resources that are included in the production cost of construction and installation work. In this case, the costs of the main activity of a construction organization are grouped according to the following calculation items:

Other direct costs;

Variable overhead and fixed overhead allocated.

The list of calculation items and their composition can be specified by the construction organization independently.

Cost of construction and installation works under a work contract

The cost of construction and installation works under a work contract includes:

Direct material costs;

Direct labor costs;

Other direct costs (including, in particular, the cost of work performed by subcontractors, the cost of operating machines and mechanisms, rent). This also includes deductions for ERUs, although in accordance with clause 3 of Appendix 1 of the Method of Recommendations, other direct costs include “social” deductions in the old way;

General production costs in accordance with P (C) BU 16 "Expenses".

The costs of a work contract include expenses for the period from the date of the conclusion of the work contract to the date of its completion. In this case, income and expenses during the performance of the work contract are recognized taking into account the degree of completion of the work as of the balance sheet date - if the final financial result of this contract can be reliably estimated. If it cannot be estimated reliably, then:

1) income is determined in the amount of actual expenses from the beginning of the performance of the work contract, in respect of which there is a possibility of their reimbursement;

Fixed costs are costs that remain unchanged in the event of a change in the volume of construction and installation work performed.

Variable costs change in direct proportion to the change in the volume of construction and installation work.

2) costs under a work contract are recognized as expenses of the period during which they were incurred.

If in the next reporting periods there is no uncertainty that prevented previous periods to obtain a reliable estimate of the final financial result, then the income and expenses associated with the implementation of this agreement are recognized in accordance with clause 3 P (C) BU 18 "Construction contracts". If, at the balance sheet date, it is probable that the total expenses will exceed the total income under this work contract, then the expected losses are recognized as expenses of the reporting period with the inclusion of the actual costs of this work contract in the cost of sales.

Regarding the obligation and principles of accounting, Methodology Recommendations No. 573 refer us to the provisions of the Accounting Law - after all, it is on accounting data that financial, tax, statistical and other types of reporting are based, which uses a monetary meter. For our part, we note that reliable and timely reflection in the accounting of all business operations directly affects the reliability of determining the financial result not only of a specific work contract, but also on the profitability of the entire enterprise.

Example

In pursuance of the construction and installation work contract for the construction of a residential building in March, the following expenses were incurred (excluding VAT):

Written off materials according to material report- in the amount of UAH 256,000;

Work of machines and mechanisms - 84100 UAH;

Subcontracting services - UAH 25,000;

Electricity costs - UAH 3100;

Transport services by the involved transport (including the work of a crane, an excavator) - 15650 UAH;

Auxiliary materials (electrodes, thermal insulation materials, etc.) - UAH 12940;

Accrued wages and ECB: workers employed in construction and installation work - UAH 17300 (ECB - UAH 6570); crane driver - UAH 2000 (ECB - UAH 760); linear AND TP (foreman, foreman) - 5840 UAH (ECB - 2220 UAH); to the management apparatus (administration) - UAH 10,000 (ECB- UAH 3800);

Administrative expenses (communication, office rent,% for a loan, etc.) - 15760 UAH. These costs are variable;

Other fixed costs associated with the implementation of construction and installation work - 2310 UAH.

No other work was carried out in March.

For the purpose of calculating the costs of the construction object actual cost Construction and installation work is formed as follows (see table).

Items of expenses for the formation of the cost of construction and installation work

Estimate - part working documentation... It is necessary for any construction site, any work. According to the estimate, they determine how much money the construction site requires. How many of them are needed for the production of work? In the article, we tried to tell you how the estimate is filled in, where to get the data for this? What are indices and odds? What is the estimated cost of? Everything is not as difficult as it seems.

How can this article help?

The article will help you understand the question a little. Understand the estimates at the entry level. Here only general concepts on the composition of the estimate, examples of estimates for installation. A little about indices and coefficients. Details on the preparation of estimates for are considered in MDS 81-35. 2001.

Title page

Let's consider how to read estimates, using an example. The estimate for the installation of a split system (table in the figure below) contains 13 columns. There are other types of forms that differ in the number of columns. But the principle is similar everywhere and the information in the graphs is similar. The position numbers of the text below correspond to the numbers in the picture of the example estimate. An example of an installation estimate has been drawn up for this article and is not tied to any specific object.

1. At the top left there is a block - "Agreed". The contractor is registered in it. The one who does the work. The organization and data of the head are indicated. His signature and seal are also put here.

2. At the top right there is a block - "I approve", containing the position, surname, initials and signature of the head of the customer. The block "Approved" is also stamped.

3. The name of the construction site - the place where the work will be performed. Several parts of the work can be combined in one construction site.

4. Number of the estimate. By regulatory documents the following order of numbering is adopted:

• the first 2 digits - the number of the section of the consolidated estimate;
• the second and third are the line number in its section;
• the third and fourth are the estimate number in this object estimate calculation.

In the example, the estimate number is not supplied. It is not included in any documentation.

5. The name of the object, works and costs. Description of work indicating the name and address of the object.

6. Foundation. What was the basis for the estimate? It could be a blueprint technical task... We indicate, for example, the terms of reference.

7. Estimated cost of work. The amount of the estimate for installation work is prescribed in thousands of rubles. The indication of the amount in thousands of rubles is regulated by the IBC 81-35.2001.

8. Funds for wages. How much should workers be paid in theory?

9. Standard labor intensity. The sum of man-hours without taking into account the downtime required to complete the work.

10. Rationale estimated cost... The estimate for the example is drawn up in current (forecast) prices for the first quarter of 2018 (but there is monthly indexation). All prices are recorded in 2001 prices, and then, using coefficients, are converted into prices of the current period. This method is called base-index.

Tabular part of the estimate of the example of the estimate for the installation of a split system

The estimate header includes the following columns:

1. Rates number.

2. Code and number of the standard. Indicates in which standards the estimate is drawn up and by what order this regulatory framework is valid. In this case, the FER directory is used (federal unit construction prices). The numbers in the name of the rate mean the numbers: collection - section - table-rates.

3. Name of work, costs and unit of rates. The work itself is described (just as it is written in the rate), the rate meter (in this case, 1 split system). Further, in the name of the price, the coefficients for the positions and the indexes of the positions are prescribed.

4. Quantity. The quantity is affixed, taking into account the rate meter. V this example is one split system.

Unit cost (block 1). This block includes the current base price and its elements.

5. Total / wages.

6. Operation of machines / including wages (drivers).

7. Materials.

Total cost (block 2). It is obtained by multiplying the unit cost by the quantity.

9. Remuneration for labor.

10. Operation of machines / including wages (drivers).

11. Materials.

Labor costs of workers (block 3), not related to the maintenance of machines, people. hour.

12. Per unit.

There is also a breakdown of the estimate into sections. There are no hard and fast rules. Break down logically. A section is always summarized.

What do the numbers in the estimate table mean?

The method of drawing up the estimate under consideration is the base-index. The prices in it are indicated at the 2001 price level and are called baseline. To convert prices to the current level, the base price is multiplied by the index. Direct prices cannot be immediately converted to the level of current prices, since there is no index for them. There are indices for cost items. The estimate is made in cost elements.

There are four of them:

• wages of workers - payroll;
• operation of machines - EM;
• pay for machinists - salary;
• Cost of materials.

Where to find direct costs in the table:

Where to look for cost elements in the table:

As in the standard FER 20-06-018-04, cost elements are spelled out. Here you can also see which materials were included in the price list and which ones remained unaccounted for.

Therefore, in order to find out the real cost of work, you need to multiply the prices of cost elements in 2001 by indices and summarize. If the "Materials" column is filled in the rate, it means that there are so many materials in the rate unit. This can be seen in the example of the price for the installation of a split system (line No. 1). There are materials that are not included in the price. Then they are called unaccounted for and are entered in a separate line (positions 3 to 9 of this estimate).

Estimated coefficients

In addition to indices, there are coefficients. They are charged on unit rate items. Indicated in column 3. Coefficients may be different (for wooden structures, for earthworks, for dismantling, for work in winter conditions ...). All of them can be found in magazines, price books and in MDS 81-35.2001. Coefficients are charged on items of unit rates. They can be both lowering (for example, for dismantling) and increasing (for example, tightness).

At the end of the estimate, all costs are summed up. In this variant of filling out the estimate, first there is a line of costs in 2001 prices. Then a line with current prices, where all price indices are taken into account. Then comes the column - "Effort".

The next two lines:

• JV (estimated profit).
• HP (overhead).

The coefficients for them are indicated in the prices. You can learn more about the calculation of the joint venture from MDS 81-25.2001, and about the calculation of NR - from MDS 81-33.2004.

After that, the "Total" section is broken down into cost elements.

Accrual expenses are being accrued.

If there are sections in the estimate, then the estimate totals are summed up from the totals of the sections.

At the end, signatures are put and deciphered:

Compiled by (engineer full name).

Checked (engineer full name).

The cost of production is expressed in monetary form all costs of the organization associated with the production and sale of products.

Cost of construction and installation works - these are the monetary costs of the construction organization for their implementation. In construction, the estimated, planned and actual cost of construction and installation works are used.

Planned cost Construction and installation works is a forecast of the cost of a construction organization for the implementation of a specific complex of construction and installation works.

Actual cost Construction and installation work is the amount of costs incurred by a construction organization in the course of performing a certain amount of work and is determined according to accounting data.

Estimated cost determined during development design estimate documentation at the estimated rates and current prices at the time of its calculation.

The structure of the cost by items and cost elements.

The relationship between individual items and cost elements is called structural cost of work.

The distribution of the cost of construction and installation work can be performed in the form of distribution by cost elements:

─ on material costs

─ for labor costs

─ social contributions

─ depreciation of fixed assets

─ other costs

Task. Determine the estimated cost and the estimated cost of construction and installation work in the construction of residential brick house... According to estimate calculation costs are:

one). cost of parts and structures = 6749 thousand rubles,

2). wages of workers = 1181 thousand rubles,

3). operation of construction machines and mechanisms = 894 thousand rubles, including salary of drivers 110 thousand rubles,

4). overhead = 118% payroll (payroll)

5). estimated profit = 65% payroll

1. Determine direct costs

W p = 6749 + 1181 + 894 = 8824 thousand rubles,

2. Calculate the wage fund (payroll)

Payroll = 1181 + 110 = 1291 thousand rubles,

3. Determine the overhead costs

H p = 1.18 * 1291 = 1523.38 thousand rubles.

4. Determine the estimated cost of construction and installation work

Cm smr = W p + H p = 8824 + 1523.38 = 10347.38 thousand rubles,

5. Determine the estimated profit

0.65 * 1291 = 839 thousand rubles,

6. Determine the estimated cost of the object

Estimated cost of construction and installation work + Estimated profit =

10347.38 + 839 = 11186 thousand rubles,

Current expenses- these are costs that depend on the volume of work, on the number of products and services produced.

One-time costs- these are those that are produced periodically or once.

By reducing the construction time, a constant part of the overhead costs is saved, i.e. reduced administrative costs, the cost of maintaining household premises, reduced costs for the maintenance of fire and security guards and for maintenance construction site.

Saving (or overspending) of the fixed part of overhead costs is determined by the formula:

E. N. R. - saving a constant part of overhead costs;

H y - a fixed part of overhead costs, which is approximately 50% of the amount of overhead costs;

T f, T n - the actual and standard duration of the construction of the facility.

Task. Determine the savings of the constant part of overhead costs, if T n = 9 months, but with the introduction of improved means of small mechanization, the facility was built in 8 months. Overhead costs according to the estimate are 16 million rubles, the fixed part of overhead costs is 50% of all overhead costs.

Estimated cost of construction and installation works Ssm by economic content mainly consists of direct costs P3, overhead costs of HP and estimated profit Psm. When developing estimates, limited and other costs are taken into account, as well as some taxes, in particular VAT.

Direct costs are directly related to the implementation of construction and installation works. Their value is determined by direct counting and depends on the amount of work, necessary resources, estimated norms and prices for resources.

Direct costs include:

1.the costs of the basic wages of construction workers Zs;

2.the cost of operating construction machines and mechanisms EM, including the wages of drivers:

3.cost building materials, parts and structures (hereinafter referred to as materials) M;

The item "Basic wages of workers" includes the cost of wages of workers performing construction operations and equipment installation, as well as delivering materials from on-site construction sites and to workplaces. The structure of remuneration included in the cost of products (work, services) also includes additional wages - payments for unworked time in accordance with the current legislation. Additional costs wages construction workers are accounted for by overhead costs.

The cost of operating construction machines and mechanisms includes the costs provided for by the estimated norms for production construction works and installation of equipment (depreciation charges, the cost of fuels and lubricants, the cost of performing all types of repairs, relocation from one construction site to another, as well as the basic wages of workers operating construction machines).

The estimated cost of materials, semi-finished products, parts and structures includes the costs of their purchase and costs associated with the procurement and delivery of materials to the on-site warehouses of the construction site.

Overhead costs are intended to offset the costs of construction organizations associated with collateral general conditions construction production: for maintenance, organization and management of construction (administrative and business expenses, etc.). Their size is determined indirectly as a percentage of the wage bill for workers (builders and machinists).

Direct costs and overhead costs in the amount form the estimated cost of work:

Estimated profit is the standard (guaranteed) profit of the contractor as part of the price construction products, going mainly to the development of the production base and the social sphere of the contractor.

Distribution of the estimated cost of construction and installation work, taken as 100%, by groups of costs, indicating their specific gravity in the estimated cost of construction and installation work determines the structure of the estimated cost of construction and installation work.

С СМР = ПЗ + НР + П СМ

С СМР = С С + П СМ

С С = ПЗ + НР

PZ = M + Zs + E M

FOT = Zs + Z M

ПЗ - direct costs, rubles;

НР - overhead costs, rubles;

P CM - estimated profit, rubles.

С С - the cost of construction and installation works, rubles.

НР - overhead costs, rubles;

Н НР - rate of overhead costs,%;

PSM - estimated profit, rubles.

Npsm - estimated profit rate,%

Payroll - wage fund, rubles.

З О wages of basic workers, rub.

З М - wages of machine operators, rubles.

The rate of overhead costs (N NR) depends on the type of construction and installation work and is determined according to MDS 81-33.2004

N PSM depends on the type of construction and installation work and is determined according to MDS 81-25.2001

Cost of construction and installation works- the costs of the enterprise for the production of products or performance of work.

Direct costs- these are the costs associated with the production of construction and installation works:

Overheads- these are the costs associated with the management and organization of construction:

NR = AHR + ROP + ROP + Pr,

where AHR - administrative and business expenses, rubles; ROR - expenses for maintenance of construction workers, rubles; EPR is the cost of organizing production, rubles; Pr - other overhead costs, rub.

Administrative expenses:

- salary for engineering and technical workers (ITR);

- salary of junior service personnel (MOP);

– travel expenses;

- clerical, postal and telegraph expenses, etc.

Construction workers maintenance costs:

- training and retraining of personnel;

- medical and social insurance;

- occupational health and safety, etc.

Production organization costs:

- fire and security guard;

Other overhead costs:

- insurance of the company's property;

Overhead costs are determined by the formula

where НР - overhead costs, rubles; Н НР - rate of overhead costs,%; ЗО, ЗМ - wages of basic workers and machine operators, rubles.

FOT = Z O + Z M,

where payroll is the wage fund, rubles.

The rate of overhead costs (N NR) depends on the type of construction and installation work and is determined according to MDS 81-33.2004.

Estimated profit - this is the standard profit of the enterprise, which is determined by the estimate documentation and is part of the construction products.

Estimated profit is intended for:

- payment of income tax;

- production development;

- payment of loans to banks;

- modernization of production.

Estimated profit is calculated by the formula

,

where H PSM is the estimated profit rate,%.

N PSM depends on the type of construction and installation work and is determined according to MDS 81-25.2001.

Estimated regulatory framework for determining the cost of construction

Estimated standards- this is the generalized name of the estimated norms, prices and rates, combined into separate collections. Together with certain rules and methodological applications containing necessary requirements, they serve as the basis for the determination, they serve as the basis for determining the estimated cost of construction.

Estimated norm is called a set of resources (labor costs of construction workers, the time of work of construction machines, the need for materials, products and structures), installed on the adopted meter for construction, installation and other works.

Estimated norms are used in determining the normative amount of resources, the minimum necessary and sufficient for the performance of the corresponding type of work, as a basis for the subsequent transition to cost resources. They are also used in the development of construction management projects (PIC) and work production projects (PPR).

Estimated norms provide for the production of work in normal (standard) conditions, not complicated external factors... Under special conditions: tightness, gas content, near operating equipment, in areas with specific factors (high altitude, etc.), the corresponding coefficients are applied to the estimated norms and rates and prices, given in general provisions to the corresponding collections of standards and prices (MDS 81-35.2004 ). Any norms are an averaging of resource consumption and are developed on the basis of data obtained as a result of special normative observations (timing), using advanced technology (digital video camera) or on the basis of accumulated normative and technical material. The norm is formed from three main parts: pure norm, waste rates and loss rates.

The sum of the product of the elements of the estimated norm by the corresponding resource prices gives unit rate- the cost of direct costs of the meter of work.

Estimated standards are subdivided into:

By the level of development and application estimated standards and the prices are divided into:

1. State (federal) (GOS)

2. Industrial and industrial, introduced by ministries and federal agencies (POSN)

3. Territorial, introduced by the executive authorities of the constituent entities of the Russian Federation

4. Firm, introduced by construction organizations (FSN)

5. Customized building codes(ISN)

State, production and industry, territorial, company and individual estimated standards form a system of pricing and estimated rationing in construction.

The state estimated standards include the estimated standards that are part of the 8th group of subgroups 81, 82 and 83 "Documents on the economy."

Industry estimate standards include estimate standards introduced for construction carried out within the relevant industry.

Territorial estimated standards include estimated standards introduced for construction carried out on the territory of the corresponding subject Russian Federation.

Territorial estimated standards are intended for organizations carrying out construction or major repairs on the territory of the corresponding constituent entity of the Russian Federation, regardless of their departmental subordination and sources of funding for the work performed.

The proprietary estimate standards or the user's own regulatory base include estimated standards that take into account the real conditions of the activity of a particular organization - the manufacturer of the work. As a rule, this regulatory framework is based on the standards of the state, industry or territorial level, taking into account the specifics and specialization of the contractor.

In the absence in the current collections of estimated norms and prices of individual standards for the work technologies provided for in the project, it is allowed to develop appropriate individual estimated norms and unit prices, which are approved by the customer (investor) as part of the project (working project). Individual estimated norms and prices are developed taking into account the specific conditions of the work with all the complicating factors.

Application of proprietary and individual estimate standards to determine the cost of construction, financing of which is carried out with the involvement of funds federal budget, it is recommended after their agreement with the relevant authorized federal executive body in the field of construction.

When applying individual estimated norms and prices, the accrual of increasing coefficients given in Appendix No. 1 of MDS 81-35.2004 is not made.

Estimated standards are elemental(ESN) and enlarged (USN).

TO elementary estimate norms relate:

· Estimated rates of resource consumption for the corresponding units of measurement of work (GESN-2001);

· Unit prices (direct costs per unit of work) in the collections of federal unit rates (FER-2001), territorial unit rates (TEP-2001);

· Estimated prices for basic construction resources (materials, vehicles, transportation of goods) SSTS-2001.

TO consolidated estimated standards relate:

a) estimated standards, expressed in%:

· Standards of overhead costs for the main types of construction and types of construction, installation and repair and construction works (MDS81-33.2004, MDS 81-34.2004);

· Norms of profit estimated industry-wide and by type of construction, installation and repair and construction works, MDS81-25.2001;

· Estimated cost norms for the construction of temporary buildings and structures GSN 81-05-02-2001, GSNr 81-05-01-2001;

· Estimated norms of additional costs in the production of construction and installation work in the winter (ГСН 81-05-02-2001, ГСНр 81-05-02-2001);

· Indices of changes in the cost of construction and installation works and design and survey works, set to the base price level;

· Standards for the maintenance of the customer's service (technical supervision);

· Reserve funds for unforeseen work and costs (MDS 81-35.2004, p.4.96);

b) estimated standards and cost indicators:

· Indicators base cost construction of buildings and structures;

· Indicators of the base cost for types of work;

· Indicators of the basic cost for analogue objects;

· Indicators of the cost of design work.

Elemental estimated standards for ESN:

1. State Elemental Estimated Norms (GESN-2001)

The state elementary estimate norms include:

collections of state elementary estimates for construction and special construction work (HPES);

collections of state elementary estimates for repair and construction work (HPPNr);

collections of State Elemental Estimated Standards for the Installation of Equipment (HPESM);

collections of State Elemental Estimated Norms for commissioning works(GESNp).

Designed to determine the composition and resource requirements required to perform work. They have the code GESN 81-02-2001-01

v HPESN 81-02-2001 for construction work consists of:

GESN 81-02-2001-01 Earthwork

GESN 81 -02-2001-05 Pile works (book 1, 2)

GESN 81-02-2001-04 Wells (book 1, 2)

GESN 81-02-2001-06 Monolithic concrete and reinforced concrete structures

GESN 81-02-2001-07 Prefabricated concrete and reinforced concrete structures

GESN 81-02-2001-08 Structures from bricks and blocks

GESN 81-02-2001-09 Building metal structures

GESN 81-02-2001-10 Wooden structures

GESN 81-02-2001-11 Floors

GESN 81-02-2001-12 Roofs

GESN 81-02-2001-13 Protection of building structures against corrosion

GESN 81-02-2001-14 Structures in agriculture

GESN 81-02-2001-15 Finishing work

GESN 81-02-2001-16 Internal pipelines

GESN 81-02-2001-17 Water supply and sewerage - internal devices

GESN 81-02-2001-18 Heating - internal devices

GESN 81-02-2001-19 Gas supply - internal devices

GESN 81-02-2001-20 Ventilation and air conditioning

GESN 81-02-2001-21 Temporary collapsible buildings and structures

GESN 81-02-2001-22 Water supply - external networks

GESN 81-02-2001-23 Sewerage - external networks

GESN 81-02-2001-24 Heat supply - external networks

GESN 81-02-2001-25 Main and field pipelines

GESN 81-02-2001-26 Thermal insulation works

GESN 81-02-2001-27 Car roads

GESN 81-02-2001-30 Bridges and pipes

GESN 81-02-2001-33 Power lines

GESN 81-02-2001-34 Communication and radio broadcasting facilities

GESN 81-02-2001-42 Bank protection works

GESN 81-02-2001-45 Industrial furnaces and pipes

GESN 81-02-2001-46 Works during the reconstruction of buildings and structures

GESN 81-02-2001-47 Landscaping

v HPESNm81-03-2001 for installation work consists of:

GESNm81-03-2001-03 Hoisting and transport equipment

GESNm81-03-2001-05 Weighing equipment

GESNm81-03-2001-06 Heat and power equipment

GESNm81-03-2001-07 Compressor units, pumps and fans

GESNm81-03-2001-08 Electrical installations

GESNm81-03-2001-10 Communication equipment

GESNm81-03-2001-11 Instruments, Automation and computer technology

GESNm81-03-2001-12 Process pipelines

GESNm81-03-2001-37 Equipment general purpose

GESNm81-03-2001-38 Manufacturing of technological metal structures in the conditions of production bases

GESNm81-03-2001-39 Additional movement of equipment and material resources in excess of that provided for in the collections of unit prices for equipment installation

GESNm81-03-2001-40 Overhaul and modernization of elevator equipment

v GESNr81-04-2001 for repair and construction works consist of:

GESNr-2001-51 Earthwork

GESNr-2001-52 Foundations

GESNr-2001-53 Walls

GESNr-2001-54 Overlap

GESNr-2001-55 Partitions

GESNr-2001-56 Openings

GESNr-2001-57 Floors

GESNr-2001-58 Roofs, roofing

GESNr-2001-59 Stairs, porch

GESNr-2001-60 Furnace works

GESNr-2001-61 Plastering works

GESNr-2001-62 Painting works

1. Federal unit rates(FER-2001)

FERs are used for financing or co-financing objects from the federal budget, as well as for off-budget financing at the customer's preference. FERs are designed to determine the cost of direct costs per unit of measure of work. FERs are created on the basis of HESNs, therefore they have the same structure and encryption.

They have the code FER 81-02-2001-01

81 (first group of numbers) - cipher of estimated standards

02 (second group of numbers) - norms for construction work, 03 - norms for installation work, 04 - norms for repair and construction work, 05 - norms for commissioning, 06 - equipment overhaul

2001 (third group of figures) - estimated year regulatory framework

01 (fourth group of numbers) - collection number

1. Federal estimated prices for materials, products and structures in construction (FSSTsm-2001)

1. Federal estimated prices for the operation of construction machines and mechanisms (FSTs-2001)

1. Federal estimated prices for the transportation of goods for construction (FSSTsper-2001)

They are designed to determine the cost of transporting 1 ton of cargo for construction by road, rail and tractors.

1. Territorial unit rates (TEP-2001)

TEPs are used for financing objects from the regional budget, as well as for off-budget financing at the customer's preference. TEPs are designed to determine the cost of direct costs per unit of measure of work. TEPs are created on the basis of HESNs, therefore they have the same structure and encryption. They have the code TER 81-02-2001-01

81 (first group of numbers) - cipher of estimated standards

02 (second group of numbers) - norms for construction work, 03 - norms for installation work, 04 - norms for repair and construction work, 05 - norms for commissioning, 06 - equipment overhaul

2001 (third group of numbers) - the year of the estimated regulatory base

01 (fourth group of numbers) - collection number

1. Territorial estimated prices for materials, products and structures in construction (TSSTsm-2001)

They are designed to determine the cost of materials, products and structures and have a structure:

Part I "Materials for general construction works" (2 books)

Part II " Building construction and products "

Part III "Materials and products for sanitary works"

Part IV “Concrete, reinforced concrete and ceramic products. Nonmetallic materials. Commercial concrete and mortars "

Part V "Materials, products and structures for installation and special construction work" (2 books)

1. Territorial estimated prices for the operation of construction machines and mechanisms (TSTst-2001)

They are designed to determine the cost of 1 machine-h of machines and mechanisms, incl. for the wages of machine operators.

The enlarged estimated standards of the simplified taxation system:

1. MDS 81-35.2004 Methodology for determining the cost of construction products on the territory of the Russian Federation
2. MDS 81-33.2004 Methodical instructions for determining the amount of overhead costs in construction
3. MDS 81-34.2004 Guidelines for determining the amount of overhead costs in construction carried out in the Far North and areas equated to them
4. MDS 81-25.2001 Guidelines for determining the estimated profit in construction
5. ГСН 81-05-01-2001 Estimated norms of costs for the construction of temporary buildings and structures
6. GSNr 81-05-01-2001 Estimated cost norms for the construction of temporary buildings and structures in the production of repair and construction works
7. ГСН 81-05-02-2007 Estimated norms of additional costs in the production of construction and installation works in winter
8. GSNr 81-05-02-2001 Estimated norms of additional costs in the production of repair and construction work in the winter

Publications of the Tomsk Center for Pricing in Construction (TTSTSS):

2. Monthly magazine "Norms and prices in construction" (quarterly territorial indices of conversion in the shopping center, letters and Federal agency for construction and housing and communal services in the field of construction, design, estimated pricing, review articles).

3. Quarterly magazine "TomskStroyTsena" (estimated and current prices for materials, products and structures, operation of machines and mechanisms, tariff rates wages in construction).

The main methodological document are the Methods for determining the cost of construction products on the territory of the Russian Federation (MDS 81-35.2004)... They are given general information on the system of pricing and estimated rationing in construction, provisions for determining the cost of construction and the procedure for drawing up estimates for construction.

The system for determining overhead costs is given in the Methodological Guidelines for determining the amount of overhead costs in construction (MDS 81-33.2004, MDS 81-34.2004), put into effect by the decree of the Gosstroy of Russia. The document gives general provisions, methodology for the development of standards for overhead costs and recommended areas of their application in the preparation of estimate documentation. In the appendices to the guidelines, the composition and structure of overhead costs by cost elements are detailed.

Methodological guidelines for determining the value of the estimated profit in the construction of MDS 81-25.2001. Developed to determine the value of the estimated profit by type of construction and installation work as a percentage of the wage bill for construction workers and machine operators.

Methodological recommendations for determining the amount of funds for wages in contractual prices and estimates for construction and remuneration of workers of construction and installation and repair and construction organizations (MDS 83-1.99) were developed in accordance with the decision of the Gosstroy of Russia. They reflect practical proposals for remuneration of workers in construction organizations in accordance with contractual prices, construction estimates and work contracts. The general regulatory and calculation base for determining funds for wages in contractual prices and estimates for construction and organization of wages in construction and installation and repair and construction organizations, methods for determining the amount of funds for labor remuneration, characteristics of systems and forms of remuneration, principles of applying a single a wage scale for wages of employees of any construction organization with specific examples. Practically valuable are the appendices to MDS 83-1.99 (a list of works with heavy and harmful, especially difficult and especially harmful working conditions, district coefficients to the wages of employees in the regions of the Russian Federation, etc.).

In order to calculate the costs of operating machines and mechanisms, Methodological Guidelines for the development of estimated norms and prices for the operation of construction machines and vehicles- MDS 81-3.99. They are designed structural divisions Gosstroy of Russia, headed by the Central Research Institute of Economics and Management in Construction. They are given specific examples determination of estimated norms and prices for the operation of construction machines and mechanisms, and vehicles in order to maintain uniformity in the development of collections of estimated prices and prices for the operation of machines at the federal, territorial and sectoral levels.

The Resolution of the Gosstroy of Russia approved guidelines for the development of collections (catalogs) of estimated prices for materials, products, structures and collections of estimated prices for the carriage of goods for the construction and overhaul of buildings and structures (MDS 81-2.99). Estimated prices for certain types resources (labor, machine and material) are intended to determine the estimated cost of construction and installation work (repair and construction work) and are used in the preparation of estimate documentation and the development of consolidated estimates for structures and types of work.