Overhead and estimated profit per year. What is the percentage of overheads of direct costs? Overhead costs usually include

Production costs are not only the costs of materials and spare parts from which products are made. It is also the cost of creating certain conditions due to which this production can be carried out. Such expenses are called overhead (indirect), they are also included in the cost of finished products.

Overhead costs can be different, they are divided into 4 groups:

• administrative and economic;
• the cost of servicing working personnel;
• organization of production;
• other non-productive needs.

Administrative and economic

They represent the costs of managerial personnel, provide everything necessary for the work of the administrative part of the organization, its offices. This may be the cost of following:

• staff salaries;
• business trips and expenses for official transport;
• maintenance of office and household appliances, provision of communications;
• purchase of stationery, teaching aids;
• payment land tax, depreciation, utilities, lease of buildings of the administrative apparatus;
• expenses for banking services, auditing or obtaining advice;

Maintenance of working personnel

The costs for workers of an organization can be represented next:

• accrual wages personnel;
• retraining, personnel training;
• maintenance of premises, repair, sanitary procedures;
• rent, depreciation of work premises;
• expenses for protective overalls, insurance against accidents at work.

Organization of production

The costs associated with creating the conditions that make the production process possible are:

• wear of working equipment, the service life of which is up to 1 year;
• deterioration of temporarily installed structures;
• spending on fire protection and protection of the territory;
• the cost of maintaining laboratory facilities, maintaining inventions;
• payment for the arrangement of construction sites.

Other non-production

• advertising;
• repayment of loans and advances.

To calculate the amount of indirect costs, there is multiple methods:

IN large organizations, which have a developed structure, overhead calculation methods are combined.

Data control

All activities that relate to the calculation of overhead costs must be controlled by following points:

• all committed overhead costs are necessarily reflected in certain accounting accounts;
• all payments that are made at a certain time are recorded in the period in which they were actually made;
• expenses included in the calculation of the cost should be placed strictly on a separate account;
• overhead costs should be included in the formation of expenses for the period.

Details of the calculation according to the estimate

The cost estimate is the calculation of the costs required for the production itself, for the sale of goods, etc. for any period. Every organization has own estimate, compiled depending on its activities and individual characteristics. The estimate helps to control the financial part of the company, predict expenses and see the big picture of the situation in the near future.

Overhead costs that may be included in the estimate:

• employees' wages;
• tax and social contributions;
• maintenance of equipment and machinery, operation;
• business trips;
• expenses for official transport;
• bank service fee;
• training or retraining of employees;
• expenses for the creation of hygienic and safe working conditions for health;
• repair of premises and equipment;
• overalls, maintenance of safety measures.

Each organization draws up its own estimate, the content of the articles may be changed by adding or deleting some positions.

Percentage and distribution of funds

Percentage that determines the proportion of indirect costs, determined individually by each organization depending on its activities, sales volume, material costs, payroll and machine hours. These indicators allow allocate costs wisely.

You can also calculate the percentage of the ratio of indirect costs using the formula:

% overhead in relation to general estimate of all expenses = the sum of all overheads / payroll * 100%

Regulations

The costs associated with construction work are subject to control by standards that establish certain sizes for them. Overhead costs for construction and installation work should not exceed a coefficient equal to 0.85 of the size of the wage fund for workers.

This restriction does not apply to facilities that receive funding from state budget, namely:

• work with piles;
• bridge construction;
• pipeline laying;
• soil strengthening works;
• construction of subways and tunnels.

In addition, there are exceptions in which the estimated profit coefficient should not exceed 0.8, it concerns:

• indirect costs for large standards;
• moments when industry-wide standards are included in the estimated profit as part of all costs for construction works, the amount of not more than 0.65 of the total cost;
• positions in the estimated profit, which are spelled out in the Letter of Rosstroy of the Russian Federation No. AP-5536-06 dated November 18, 2004.

Cost items in construction

These costs are associated with the creation of favorable conditions in which it is possible to carry out construction and repair work. These are the costs for:

• training of employees, their training and retraining;
• single social tax workers;
• creating conditions for sanitation and ensuring hygiene;
• full provision of movable structures serving for domestic purposes;
• staff salaries;
• food and medical support;
• provision of protective clothing;
• insurance premiums;
• equipment and arrangement for the possibility of operating construction sites;
• expenses for intangible assets, banking services, loans and advertising.

In addition, to construction articles includes administrative costs such as:

• remuneration of administrative and service personnel;
• payment for communication, Internet and postal services
• maintenance of buildings and structures;
• business trips;
• purchase of the necessary printing equipment and stationery;
• payment for the services of a bank, auditor, lawyers, PC maintenance;
• entertainment expenses;
• other unforeseen needs.

Fare

The important point is separate accounting of expenses for company vehicles:

• purchase of official and industrial vehicles;
• rental of transport for official needs and for production;
• repair of this equipment;
• the cost of fuel and lubricants (fuel and lubricants).

Determining the amount of overheads

The amount of all indirect costs = the sum of all cost items + payroll + taxes payable to the budget

Everything indirect costs depend directly on these indicators, how:

• wages of working personnel;
• maintenance and management costs;
• repair and installation work.

Reflection in accounting

Like any movement Money, expenses for economic needs are reflected in accounting. Overhead costs allocated 26 account "General expenses".

Correspondence of 26 accounts with other accounts:

Through account 20 "Main production", for this, a posting is performed Dt 20 Kt 26. In this case, the entire amount from account 26 goes to account 20. At the end of each month, account 26 is subject to closure. To do this, you need to reset this account, this is done two methods:

1. Through account 90 "Sales" and its sub-account 90.2 "Cost of sales". The entire amount of account 26 is also transferred, and postings are made Dt 90 Kt 26 or Dt 90.2 Kt 26.

It can be concluded that overhead costs are an integral part of the company's expenses. Without them, it would be impossible to carry out the production process, and consequently, to make a profit. Therefore, they must be strictly implemented and carefully considered.

The overhead lesson is presented below.

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Percentage of overheads from direct costs- a value that allows you to determine by calculation the amount of overhead costs in the estimated calculation (calculation) and necessary to assess the level of the final (sales) cost of products (works, services). Consider what this percentage can be and how it is determined.

Composition of production costs

The costs incurred in the production of products (works, services) are divided into 2 types:

• direct, which can be unambiguously linked with the process of creating a specific type of product or a specific object;
• overhead, the direct connection of which with the objects of production is difficult to establish, but these costs ensure the functioning of both the production itself and the enterprise as a whole.

Overhead costs, in turn, are also divided into 2 types:

• general production - ensuring the work of production units directly involved in the creation of products;
• general business - related to ensuring the work of the organization as a whole, including its management.

Starting its activities, the organization for each type of product (or object) draws up a planned cost estimate (estimate), the purpose of which is:

• determination of the composition and quantitative volumes of direct costs for the production of a unit of output (one object);
• assessment of the quantitative volume of overhead costs in general and by type;
• establishing the cost of direct costs, overhead costs and the total cost of producing a unit of output (object);
• determination of the sales value of a unit of production (object) taking into account the planned profit and VAT.

In the process of work, this calculation will be adjusted, approaching the real performance indicators obtained from the analysis of actual data. Accordingly, the ratio between direct and overhead costs will also become closer to reality, which will make it possible to focus on further economic calculations as a percentage of overhead costs in total amount production costs, and determine the amount of overhead costs by calculating the amount of direct costs.

Structure of direct and overhead expenses by items

Direct costs usually consist of:

• on the materials needed to create a specific product;
• salaries of personnel directly involved in the creation of these products;
• insurance premiums accrued on the salary of personnel creating products.

The composition of overhead costs, usually divided into 2 main types, is much wider and is characterized by a significant similarity of the lists that take place for general production and general business expenses. These lists typically include:

• for the remuneration of the management and other personnel of the production or general business unit;
• insurance premiums accrued on the remuneration of these personnel;
• material support for the current work of divisions (low-value equipment, stationery and household goods, consumables for low-value equipment);
• depreciation of used fixed assets;
• maintenance and operation of fixed assets, including their current maintenance, provision necessary resources(fuels and lubricants, spare parts, electricity, water, heat, gas), current and major repairs;
• rent of property;
• property and personnel insurance;
• obtaining permits;
• ensuring the quality of products;
• labor protection;
• information, consulting and legal support;
• business trips;
• representative events;
• recruitment.

Due to the impossibility of direct correlation with specific types of created products (objects), overhead costs are distributable. The organization chooses the basis for this distribution independently. This can be one of the types of direct costs (materials or wages) or their total amount.

Calculating Overhead Percentage of Direct Costs

For questions of forecasting and decision-making on prices, such an indicator as the ratio of direct costs and overhead costs is important, more precisely, the value by which, by multiplying the available direct costs (or the amount of any one of their types), you can get the amount of overhead costs related to these direct costs. The calculation of this ratio is quite simple: we divide the amount of overhead costs by the amount of direct costs or by the value of one of the types of direct costs. To express the ratio as a percentage, the quotient is multiplied by 100%.

The first such calculation is done according to the planned cost estimate (estimate). In the future, its results are refined as evidence accumulates. To determine the sustainable value of the ratio of direct costs and overhead costs, providing high level reliability of forecast calculations, it is necessary to process the actual data for a sufficiently long period.

Rationing of overhead costs

The value of the ratio of direct costs and overhead costs is not established by law. Each organization is guided by the characteristics of its own production process and its own data to calculate this ratio.

However, for a number of industries there are aggregated overhead standards that organizations should be guided by at least when compiling standard cost estimates with the right to further refine the ratio. It is recommended to apply such standards when assessing costs:

• in construction (Decree of the Gosstroy of Russia dated 03/05/2004 No. 15/1, order of the Ministry of Regional Development of the Russian Federation dated 11/16/2010 No. 497, letters of the Ministry of Construction of the Russian Federation dated 11/13/1996 No. VB-26 / 12-367, Gosstroy of the Russian Federation dated 10/18/1993 No. 12- 248, Rosstroy dated 08.07.2004 No. AP-3462/06);
• during scheduled preventive maintenance industrial buildings and structures (Decree of the Gosstroy of the USSR of December 29, 1973 No. 279);
• for conducting safety reviews of facilities and activities in the field of nuclear energy (Order of Rostekhnadzor dated March 24, 2014 No. 114);
• during the restoration, conservation and repair of historical and cultural monuments (Order of the Ministry of Culture of the USSR dated January 25, 1984 No. 35);
• for the examination of cultural property (order of the Ministry of Culture of Russia dated January 14, 2003 No. 22);
• in the chemical industry (Order of the Ministry of Industry and Science of the Russian Federation of 04.01.2003 No. 2);
• during the extraction and enrichment of coal or shale (instruction approved by the Ministry of Fuel and Energy of the Russian Federation on December 25, 1996);
• for conducting sanitary and epidemiological examinations and assessments (order of Rospotrebnadzor dated September 17, 2012 No. 907).

In most of these documents, it is recommended to determine the percentage of overhead costs from the wage fund, which is part of direct costs. However, it can be set to different different types and conditions for the implementation of work.

Results

Establishing an overhead percentage is important for determining sales prices and making economic forecasts. The first such calculation is based on planning data. In the future, the ratio of costs is specified as actual figures become available. The proportion between direct costs and overhead costs can be set from different indicators of direct costs (their total amount, the total amount of any type of cost, the amount of costs generated for a specific object, its part or place of work), which provides additional material for analysis and clarification of estimates (calculations).

The government of Moscow
COMMITTEE OF THE CITY OF MOSCOW ON PRICE POLICY IN CONSTRUCTION AND STATE EXAMINATION OF PROJECTS

ORDER

On approval of the overhead rate and estimated profit for 2017

In accordance with clause 4.2.12 of the Regulations on the Committee of the City of Moscow on Pricing Policy in Construction and State Expertise of Projects, approved by Decree of the Government of Moscow dated February 24, 2011 N 48-PP,

I order:

1. Approve and put into effect from January 1, 2017 "Norms of overhead costs and estimated profit" (Appendix).

2. Head of department financial support, competitive procedures and control over subordinate institutions Koreshkov Yu.A. ensure the placement of this order on the official website of Moscomexpertiza http://www.mke.mos.ru in the prescribed manner.

3. I reserve control over the execution of this order.

Chairman
V.V.Leonov

Appendix. Table of overhead costs and estimated profit as of 01/01/2017

Electronic text of the document
prepared by Kodeks JSC and verified against:
Moscomexpertiza official website
www.mke.mos.ru (scanner-copy)
as of 01/16/2017

Any type of activity is associated with costs. Among them are separate category– overhead costs (NR). What it is? What applies to them? How are they calculated?

Overhead costs, what is it, what does it include?

Overhead costs are attributed to indirect costs. They can be considered as an additional part of direct costs. To HP include costs that are not directly related to the cost of production or the provision of services by the enterprise. Under consideration economic connection: motion cash flow to cover the transactions.

Direct and overhead costs cannot exist separately. In one case, the costs may be indirect. In the other, they become straight. For example, the amount paid for electricity consumed by a particular site will be an indirect cost in relation to the entire production line. But it is this workshop that will bear the direct costs.

Overhead costs include in construction

HP in construction includes articles that can be divided into the following groups:

• 1. Administrative and economic (associated with the management of the entire process: remuneration of personnel not involved in construction, development of management control, payment of taxes, postal, printing, stationery, banking costs, payment of housing and communal services of administrative buildings, maintenance of official vehicles, etc.).
• 2. Maintenance of construction workers (taxes from the payroll, the cost of training and retraining of personnel; maintenance of living conditions; labor protection and safety costs).
• 3. Organization of work on the sites (costs for the maintenance of temporary structures, structures, tools, fire, guards, costs for modernization, design, maintenance of sites in proper condition, preparation for delivery).
• 4. Other expenses (advertising expenses, depreciation deductions for intangible assets, loan payments).

How many percent?

The percentage of HP depends on a number of indicators:
general payroll;
industry average costs for individual works;
territorial binding (10-20%).

Standards are used to calculate overhead costs. They are installed according to certain types construction or repair and construction, installation work. The standards are approved and periodically amended by law. Any change also takes into account the actual costs construction company according to the analysis of financial statements.

Based on the intended purpose, the percentage of HP for consolidated items will be:

• 1. 43.45% will be for administrative and economic costs;
• 2. 37.32% - maintenance of construction workers;
• 3. 15.7% - organization of work on sites;
• 4. 3.53% - other costs.

What is included in the overhead cost estimate?

HP in the estimate are taken into account for each individual case in accordance with the services provided or products manufactured. It is important to adhere to generally accepted mechanisms for the formation of documentation.

Based on the functions and scale of use, overhead costs are divided into groups:

• Standards for certain types of construction - it is recommended to use when preparing estimates investment programs and tender documentation.
• The norms for installation, repair and construction and individual construction processes are applicable for the formation of working projects or when paying for work performed.
• Individual standards for installation and construction and repair and construction enterprises - are used for individual conditions of activity, are different from the average values, which are fixed by the consolidated norms of HP.

MDS

The definition of standard overhead costs for individual estimates is set out in the Guidelines for Construction (MDS). All estimated indicators form a system of pricing and rationing. IN guidelines provisions are reflected on how to calculate the cost of construction, the procedure for drawing up estimates, determining the amount of standard costs.

It also provides advice on remuneration of personnel, provides a regulatory and calculation base in contract prices and estimates, forms and systems of wages, principles for constructing and using a single tariff scale, etc. In construction, TEPs are also necessarily used, which are prices for the implementation of local works.

Overhead calculation formula