When preparing estimates for the investor and the contractor on an alternative basis, the following can be applied: cost determination methods:
1) resource;
2) resource-index;
3) basic-index;
4) basic-compensatory;
5) the method of using data banks on the cost of constructed or designed analog objects.
The method of determining the estimated cost is chosen depending on the terms of the contract and the general economic situation.
resource method in market conditions, despite the complexity, it acquires priority and is a calculation in current prices and tariffs of resources (cost elements) necessary for the implementation of the design solution. Calculation is carried out on the basis of the need expressed in natural meters.
sti in materials and structures, data on transportation distances and methods of delivery to the construction site, energy consumption for technological purposes, operating time of machines and their composition, labor costs of workers. These resources are allocated from the design materials, various regulatory and other sources.
Resource-index method is a combination of the resource method with a system of indices for resources used in construction.
Basis-index method is based on the use of current and forecast indices in relation to the value determined in the base or in the current level of the previous period. Bringing to the level of current prices is carried out by multiplying the base cost along the lines of the estimate and each of the elements of the technological structure of capital investments by the corresponding index by industry (sub-sector), type of work, followed by summing up the results of the estimate document in the corresponding columns.
Basic compensation method is the sum
calculation of the cost calculated in the base level of estimated prices and determined by calculations of additional costs associated with rising prices and tariffs for consumed resources (material, technical, energy, labor), with clarification of these calculations in the construction process, in subject to changes in prices and tariffs.
Method of applying cost databanks previously built
chennyh or designed objects involves the use of cost data for buildings and structures similar to the projected at the moment.
When applying the first two methods, the following resource indicators are distinguished as initial data for determining direct costs in local estimates:
labor intensity of work, man-hour - to establish the wages of construction workers and machinists;
time of use of construction machines, machine-hours; consumption of materials in accepted units of measurement (1m 2, 1m 3).
To highlight resource indicators, GESN, project materials (as part of projects and working documentation) can be used:
materials requirements list; data on the labor costs of workers and the time of use of machines,
cited in sect. "Organization of construction" (POS, PPR, PO) /35/.
Chapter 6
To recalculate the base cost into current (forecast) prices, indices can be applied to direct cost items (materials, operation of machines, basic wages) for a complex or type of work, to the results of direct costs or the total estimated cost (by type of construction and installation works, as well as by sectors of the economy).
The cost of building an object in the estimate documentation of the investor is given in the following price levels:
basic, determined on the basis of estimated prices fixed on a specific date (01/01/2000);
current, determined on the basis of estimated prices in force at the time of determining the cost (estimating);
forecast, determined on the basis of estimated prices, which are forecast for the period when it is planned to make payments for the object.
Usually the price is set by the manufacturer of the goods. The designer, the customer and the contractor simultaneously participate in price formation. The designer develops the estimate documentation, the contractor carries out the construction of the facility at an agreed price, the customer after the completion of construction is obliged to pay for the constructed facility, and the contractor must transfer it to the customer.
PM budgeting was recommended in the early 90s. XX century as more accurate in terms of inflation. The advantage of the resource method is visibility, a more correct determination of the cost of work, the possibility of using real prices for all types of resources. At the same time, in terms of prevalence, it is inferior to the base-index method due to its much greater labor intensity.
The estimated cost when using this method is calculated by direct cost items by evaluating individual resources, usually at current prices.
To determine resource indicators, GESN-2001 can be used, or design data (as part of projects, RD)
Prices for resources (tariff wage rates for workers, prices for the operation of construction machines, estimated prices for materials) are accepted either as average regional prices recommended by the RCSC, or based on the actual economic conditions of the contractor's activities as agreed with the customer. In the latter case, information on current prices for the operation of construction machines can be obtained from trusts (departments) of mechanization or other organizations that have construction equipment at their disposal.
The actual cost of materials, products and structures should be accepted taking into account transportation and procurement and storage costs, mark-ups (surcharges), commissions paid to supply foreign economic organizations, payment for services of commodity exchanges, including brokerage services, customs duties. Considering that VAT is provided for in the consolidated estimate calculation following the results of chapters 1-12, VAT is not taken into account in the cost of material resources as part of local estimates.
For each article of direct costs, the results are summed up (wages for the section, etc.), then the amount of direct costs for the sections and for the estimate as a whole is determined.
HP and SP are calculated in the manner prescribed by the MDS - according to the standards in% of the payroll.
Estimated documentation in construction. General provisions
Estimated documentation is compiled in a certain sequence, moving from small to larger construction elements:
certain types of work (costs) → object → start-up complex → construction stage → construction as a whole.
Construction object- a separate building (production building or workshop, warehouse, station, vegetable store, residential building, club, etc.) or structure (bridge, tunnel, platform, dam, etc.) with all related facilities (galleries , flyovers, etc.), equipment, furniture, inventory, utility and auxiliary devices, as well as, if necessary, with adjacent engineering networks and general site works (vertical planning, landscaping, landscaping, etc.). The object of construction may also be a set of buildings and structures that have a general technological or other purpose (a block of workshops, a boiler room with a fuel storage, a group of water intake, treatment or other facilities). During the construction of enterprises, industrial or housing and civil complexes, separate objects are external networks with service and auxiliary facilities on them (water supply, sewerage, heating, gasification, energy supply, etc.), access roads, intra-factory or intra-quarter roads, other general site works .
The concept of "object" may coincide with the concept of "construction" if only one object of the main purpose is being built at the construction site according to the project, without the construction of ancillary and auxiliary facilities (for example: in industry - the building of the main purpose shop; in transport - the building of the railway station; in housing and civil construction - residential building, theater, school building, etc.).
Start-up complex - several objects that are part of a construction site or its stage, the commissioning of which ensures the production of products or the provision of services provided for by the project.
Construction phase - a part of the construction, consisting of a group of buildings, structures and devices, the commissioning of which ensures the release of products or the provision of services provided for by the project. The construction phase may consist of one or more start-up complexes.
To determine the estimated cost of construction of enterprises, buildings and structures (or their queues), it is recommended to draw up the following documentation:
a) as part of the project (working draft):
local and object estimates;
estimates for certain types of costs;
consolidated estimate calculation of the cost of construction (repair);
summary of costs (if necessary);
b) as part of the working documentation (RD): local and object estimates.
Pricing in construction- the mechanism of formation of the cost of services and materials in the construction market. The pricing policy in construction is part of the overall pricing policy and is based on pricing principles common to all industries.
The current pricing system in capital construction is based on the concept of market pricing. The composition of the state pricing system in the construction industry includes: the legal framework, the principles of relations between the subjects of the construction market in the framework of pricing, the principles of pricing in construction, the state system for regulating prices for construction products.
Basic principles of pricing:
1) The price of construction products provides the contractor with a refund in the process of construction production in full and, moreover, in the amount of norms. investors-customers determine the amount of capital investments for the construction of the facility.
2) The price of construction products is formed with the economic situation in the region in the period of pre-project justification, design and construction of the facility, i.e. in the level of current prices for resources and tariffs.
3) The method and normative-information base for the formation of prices for construction products is determined by the investor and the contractor and is fixed in the contract (agreement).
4) Prices in construction, carried out with the involvement of state budgets of all levels and targeted off-budget funds, are formed on the basis of the rules recommended by the pricing system of estimated rationing, which is the same for participants in the construction market, regardless of ownership.
Features of pricing in construction
1. Construction objects differ in size, area, number of storeys, materials of structural elements. This also applies to objects built according to standard projects, since each of them depends on the local conditions to which they are tied, not to mention objects built according to individual projects. Consequently, almost every building and structure has its own individual price.
2. In construction (unlike industry), as a rule, prices are set not for a finished object or a separate structure, but mainly for individual single types of construction and installation works (CWR) or finished structural elements. This is due to the fact that a large number of contractors and subcontractors of highly specialized organizations can take part in the construction process of the facility, the products of which are not a facility ready for sale, but certain types of construction and installation works performed by them. The price for a completed object, which consists of the cost of the work performed or the cost of individual structures, is important mainly for the customer, investor or developer.
3. The price of construction or installation works is significantly influenced by the applied construction technologies and equipment. Therefore, the price for the same type of construction and installation work may be different for different construction organizations. and the most common building technologies.
4. Construction is characterized by a long production cycle. Consequently, the project price may not coincide with the actual one (especially in conditions of inflation), which makes it necessary to take into account the time factor when pricing in construction.
5. Construction products are characterized by high material consumption and significant labor costs Due to the fact that the price in construction is formed not from the real cost, but from the estimated cost, the components of the price may not reflect the actual level of costs for the purchase of materials and other resources. This makes it necessary to systematically monitor the prices of building materials and labor resources and determine how their change affects the cost of construction products.
6. The formation of prices in construction is carried out by the designer, customer and contractor, each of which pursues its own commercial goals. Therefore, the final price for construction products is, in fact, a compromise price between all subjects of the construction industry.
Estimate- a document that calculates the amount of project costs, itemized by expense item (wages, taxes and payroll deductions, household expenses, purchase of components, etc.).
Definition of estimates in the Russian Federation
Estimated cost - the amount of funds required for construction in accordance with the design materials. The estimated cost is the basis for determining the amount of capital investments, financing construction, setting contractual prices for construction products, settlements for completed contract (construction and installation, repair and construction, etc.) works, payment of expenses for the purchase of equipment and its delivery to construction sites, and also reimbursement of other costs at the expense of the funds provided for by the consolidated estimate.
Estimates are developed in order to determine the funds necessary to finance the capital construction of buildings and structures, namely:
- New construction.
- Capital repairs. Kinds:
- Repair of buildings and structures
- Restoration of objects of cultural heritage (monuments of history and culture)
- Reconstruction. Kinds:
- Reconstruction (Restoration).
- Gain.
Depending on the stage of project development, estimates are prepared for:
- Conducting a tender (bidding)
- draft design
- working draft
Estimated calculations are usually at the intersection of the interests of the Customer (Payer) and the Contractor (Contractor). Accordingly, the economic interest of the Customer lies in minimizing the estimated cost (final estimate), and the Contractor, on the contrary, in the maximum possible increase in this cost. A compromise solution is usually achieved in one of three ways:
- Article-by-article discussion of the estimate, taking into account the arguments put forward by the parties and supporting materials. The estimate in this case is an open and agreed document by the parties. The deciding vote in such discussions usually belongs to the Customer.
- On a competition basis. The Customer chooses the most attractive offer, taking into account the declared cost and the reputation of the Contractor. The estimate in this case is a closed document designed to determine the positions of bidders.
- The decision on the cost of the project is made at the political level, and the task of formal justification is assigned to the estimate. In this case, the art of the estimator is expressed in the competent adjustment of the total estimate to a given cost.
Estimates are prepared by professional estimators, who must be well versed in the technology of work for which estimates are made. Large budget divisions are concentrated in design institutes.
Basic methods for calculating estimates
- Basis-index
- Resource index
- resource
- analog
Indexing- the process of transition from the basic price level to the current (forecast) price level using current (forecast) conversion factors - indices.
Basis-index method- calculation of the cost of work by determining its price in the basic price level and recalculating it into the current (forecast) price level using a system of current (forecast) indices.
resource method- calculation in current (projected) prices of the resources necessary for the implementation of design solutions, based on the need expressed in natural meters for materials, products, structures, construction machines and mechanisms, labor costs of workers.
Resource-index method- calculation of the cost of work, combining the basic-index and resource methods.
analog method- calculation of the cost of work by indexing and applying the calculated coefficients to previously compiled estimates (for analogous objects).
Types of estimates
- Local budget calculation
- Local estimates
- Object cost estimate
- Object estimate
- Estimated calculations for certain types of costs
- Consolidated estimate calculation
Local estimates are 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 compiled 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 estimates combine 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. The object estimate summarizes information from several local estimates.
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 required to determine, as a rule for the construction as a whole, the 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 decisions of public authorities, etc.).
Consolidated estimate calculation The cost of construction is compiled for a group of construction sites, a construction site, a queue, a start-up complex or an object, and summarizes information from object estimates, local estimates and estimates for certain types of costs.
Western estimates
In Western (USA, est., etc.) the procedure for compiling Germany and non-strictly regulatory documents is regulated by what methods, mandatory documents, standards, but Great Britain, there are fundamental moments in the preparation of construction estimates (Bill of quantities). For example, in the UK, the Royal Society of Estimators (RICS) have developed and recommended for use in the preparation of estimates such a Standard as the New Rules of Measurement (NRM). In Russia, the budgeting business is under the jurisdiction of the Federal State Institution "Federal Center for Pricing in Construction and the Building Materials Industry". Unlike Russian counterparts, the time frames of each operation are calculated (taken) by Western estimators not from data unified for the whole country (Soviet Union, Russia) for the performance of certain operations, but from specific to a particular enterprise. These calculations are performed by Western estimators during the period of absence of work on the formation of estimates, being more economists and accountants in essence of work. In addition, it is common practice to calculate suitable formulas for combinations of the transformation of the work of specialists into the amount of work performed by a given enterprise (production functions). As part of risk management, the main possible deviations are calculated (risk management). And the last, but not least, difference: Western estimators take into account the time component of all resources of the entire project when taking into account the production schedule (project management). The process of preparing a cost estimate for a project is often referred to as costing.
Critical comparison of different approaches
The result of the Western approach is an order of magnitude more accurate budget planning for the contractor's enterprise and the exact total (indivisible by estimated items of work) price of all work for the customer. The contractor knows exactly how much he can drop in price during negotiations with the customer to the breakeven point. The Russian (Soviet) estimate approach does not provide such accurate data on the work performed (for example, about the break-even point) as the Western one. The Russian approach forces Russian businesses to overestimate the estimates for complex and large projects in order to correspond to the real state of affairs.
The standard deviation of Russian estimates of the cost of future products is an order of magnitude higher than Western estimates, but the estimated approach is easier to master. The estimated approach makes economic sense only for simple work and (or) a small volume. When performing complex (complex) works of a large volume, the probability of project implementation on schedule, with planned quality and within the planned budget (the latter helps to calculate estimates) is many times higher when using the Western approach to project management and costing. (see Project Management)
The initial presence of distorted positions of the Russian estimate for large or complex projects, in order to comply with the real general project estimate, does not allow for operational financial control over the development of the project. Russian budgetary organizations and organizations that are responsible for the distribution of budgetary funds, as it allows you to define clear and standard approaches and rules for checking budget documentation, and therefore account for budgetary expenses. The unified Russian approach also allows the use of a construction estimate as an official document on the assessment of the cost of construction work subject to reimbursement in the event of disputes between individuals or legal entities in the courts of the Russian Federation.
There is also a functional shift in the organizational structure of Russian and Western PBOs. Some functions of the Western approach disappear with the Russian approach, other functions, as not specified, are shifted to performers (at a construction site, for example, to foremen, foremen, accounting, etc.). In addition to Western estimators, some of the functions of financial assessment (financial planning) in the West are performed by those involved in management accounting and financial planning (economists, accountants, controllers). An active participant in the formation of the Western "estimate" (calculation) is the project manager or other responsible person who owns the temporary production schedule.
resource method
Resource method (RM) is based on an assessment of the elements of direct costs (resources) in current market prices. The volumes of material resources are determined either from the project documentation or according to the results of measurements. Labor costs and the duration of operation of machines and mechanisms are determined according to normative data, and the cost per unit volume of each resource is taken as the current market value.
In modern conditions, this method is becoming a priority in building design.
The cost of construction for the purposes of real estate valuation is determined by the resource method according to the formula:
C str \u003d [(C 1zp * T r + C emm i T emm i + C m j V m j) + NR + SP] + P r Z + KI + PP,(37)
where C str - the cost of construction;
C 1zp - the estimated price of one person-hour of labor costs at current prices (rubles);
T p - labor costs (man-hours);
С emm i - the price of a machine-hour i of a construction machine at current prices (rubles);
T emm i - operating time i of the construction machine (hours);
C m j is the estimated price of a unit of measurement of the j-th material at current prices (rubles);
V m j - the volume of the j-th building material (m3, m2, kg, pcs.);
n is the number of construction machines and mechanisms used;
m is the number of types of building materials used;
HP - overhead;
SP - estimated profit;
P r Z - other costs;
CI - indirect costs not taken into account in the estimate;
PP - profit of the entrepreneur.
It should be noted that the RM, operating directly with costs in current prices, gives a better approximation to the market value of a building (structure) than the base-index method.
However, RM requires a lot of labor, high qualifications and significant experience of the appraiser.
Despite the fact that many software systems have been developed for the preparation and release of estimates, the resource method is limited in the practice of appraisal activities, since it involves a laborious determination of the volume of construction and installation works, the cost of building materials, the cost and operating time of construction machines.
It is also necessary to pay attention to the following feature of the resource method. Since it uses current market prices and rates that take into account modern work production technology, modern materials and modern machines and mechanisms, it can be stated that when evaluating objects with a chronological age of at least 5 years, the resource method determines replacement cost and not the cost of restoration.
The sequence of cost calculation by the resource method:
1. From local and object estimates (calculations), technical passports or the results of field measurements, resource indicators for a given object are distinguished:
Data on the labor intensity of work (man-hours) - for the subsequent determination of the wages of workers (builders and machinists);
Data on the time of use of construction machines (machine-hours) to determine operating costs;
Data on the consumption of materials (m3, m2, linear m, t, etc.).
2. According to the RSSC data, the following are determined in current prices as of the assessment date:
The cost of 1 man-hour of construction workers and machinists;
The cost of 1 machine hour of the relevant machines and mechanisms;
Estimated prices of materials, products and structures (this data can also be obtained from manufacturing plants, small wholesalers and wholesalers in the region).
3. Calculate the current cost of resources on the date of assessment by multiplying resource indicators by the corresponding cost (price) with subsequent summation by elements of direct costs. The result is the value of direct costs for the facility as a whole.
Varieties of the resource method are:
- resource-index method, which differs in that resource prices are taken not current, but the base level, for example, as of 01/01/84, 01/01/91, 07/01/99, or others. In this case, the resource costs are also obtained at the base level. To move to the current price level, it is necessary to multiply the base cost of resources by the corresponding indices, and then sum the results to obtain the value of direct costs at the current price level;
- simplified version of the resource method, characterized in that the costs for the wages of the main workers and the operation of construction machines are determined not on the basis of elemental estimated norms or resource indicators, but as a percentage of the cost of building materials based on the average statistical data of construction organizations or a specific contractor (for a certain type of building);
- « method 50x50", it is recommended to use it to evaluate real estate objects built using imported, expensive building and finishing materials (cottages, mansions, etc.). In these cases, there is a practice of foreign exchange offsets (ruble settlements at the rate of the Central Bank of the Russian Federation) for the work performed, providing for the equality of the costs of wages and operation of mechanisms, on the one hand, and the cost of structures, building and finishing materials, on the other hand, in the structure of all costs . This method of determining the cost of construction and installation work is accepted by contractors as a guarantee of quality for the work performed, taking into account customer claims (re-planning and alterations during the construction period) and liability for possible damage to materials. The method is very simplified, but in many cases it gives satisfactory results and can be used:
1) to determine the full cost of restoring newly built cottages, mansions and other luxury properties;
2) to determine the cost of new construction (reconstruction), in which it is planned to use expensive materials;
3) to determine the full replacement cost as the upper limit of the value of the property being valued.
It must be borne in mind that the use of both simplified methods requires the appraiser to additionally take into account all indirect costs, since the methods themselves deal only with direct costs (materials, wages and construction machines).
Methods for determining the estimated cost of construction products in the conditions of market relations
In the new regulatory and estimated base of 2001, for the implementation of contractual relations between participants in investment activities and for determining the estimated cost of construction products, the following conditions are laid down:
Possibility of formation of contractual prices for construction products;
Independence of subjects of investment activity in compliance with the principle of equality of participants in the investment process, mutual consent of the parties in determining the price of construction products;
Determining the cost of construction products at different stages of the investment cycle;
Providing a full set of estimated standards, both enlarged and elemental, for a wider choice of the appropriate regulatory framework when calculating costs;
A variant and flexible approach to determining the price of construction products without excessive centralization and strict regulation;
The advisory nature of the Federal Regulatory Estimate Base (SFSN) to take into account sectoral, territorial and local conditions for the implementation of construction and reflect these features in the estimated standards at these levels.
This approach makes it possible to be in the key of the general pricing policy of the Russian Federation, to comply with the specifics of the construction industry, to determine the cost of construction products, taking into account local conditions, natural, geographical and economic factors.
The formation of prices for construction products is carried out with the simultaneous participation of several independent subjects of investment activity - an investor, a customer, a designer and a contractor, each with its own goals and objectives.
The main task of the investor and the customer is to design and build an object in the shortest possible time, at the lowest cost, which will give a faster income. The main task of the designer and the customer is the profitability of the production process of construction products due to the rise in the cost of construction products or due to construction progress. This imposes special conditions in determining the price of construction products, and contradictions are resolved with the use of certain incentives in the process of drawing up a contract and determining the contract price.
Estimation of the cost of construction products is carried out by the customer and the contractor on an equal basis in the order of concluding an agreement or signing a contract. When preparing investment proposals for assessing the cost of construction at the feasibility study stage and at the pre-project stage, by order of the investor, it is recommended to draw up investor estimates(calculations, costing). When preparing for the conclusion of a contract for capital construction, on the basis of the tender documentation sent by the investor, it is recommended to draw up - contractor's estimates(calculations, estimates, costing of construction production).
Investor and contractor estimates can be prepared on an alternative basis by various methods, the choice of which depends on the contractual conditions and the general economic situation, in particular, resource, resource-index, basic-index, basic-compensation methods and analog (using a data bank on the cost of previously built or designed analogue objects), (Fig.3.5).
Fig.3.5 Methods for determining the estimated cost of construction.
The resource method for determining the cost is the calculation of resources (cost elements) in current (forecast) prices and tariffs necessary for the implementation of the design solution. Calculation is carried out on the basis of the need for materials, products, structures expressed in natural meters, data on distances and methods of their delivery to the construction site, energy consumption for technological purposes, the operating time of construction machines and their composition, labor costs of workers. These resources are allocated from the design materials, regulatory and other sources. The resource method allows you to determine the estimated cost of construction products at any time, including taking into account the additional costs of resources during construction.
Resource-index method- this is a combination of the resource method with a system of indices for resources used in construction.
Basis-index method determination of value is based on the use of a system of current and forecast indices in relation to the value determined in the basic level.
Bringing to the level of current (forecast) prices is carried out by multiplying the base cost along the lines of the estimate and each of the elements of the technological structure of capital investments by the corresponding index for the industry, territory, region, type of work, followed by summing up the results of the estimate document in the corresponding columns.
Basic compensation method- this is the summation of the cost of work and costs calculated at the base price level, and additional costs associated with changes in prices and tariffs for resources consumed in construction (material, technical, energy, labor, equipment, inventory, services, etc.) and clarification of these calculations in the design process depending on actual changes.
time method involves the calculation of cost at prices per unit of working time and is used mainly for minor work, for example, repair or household contracts.
analog- can be used if there is a data bank on the cost of previously built or designed facilities similar to those being designed or built at the moment.
The cost of construction in the estimate documentation of the investor should be carried out at two levels:
In the basic (constant) price level, determined on the basis of the current estimated norms and prices;
At the current or forecast level, determined on the basis of prices prevailing at the time of the estimates or forecast for the period of the project.
Estimated documentation is compiled taking into account information about the current change in prices for the resources used in construction. Therefore, to determine the cost of construction products provided for by the working draft at various stages of the investment process, it is necessary to use a system of current and forecast indices, differentiated by elements of the structure of capital investments.
Index - this is a relative indicator that characterizes the ratio of current (forecast) cost indicators to basic cost indicators for resources comparable in terms of nomenclature and structure, depending on changes in complex economic phenomena, the elements of which cannot be directly summed up. Indices are expressed in dimensionless quantities, most often with two significant figures after the decimal point. Indices are formed on the basis of statistical reporting data for the regions and are developed both for the cost of contract work as a whole and for the cost of consumed resources or cost items.
The settlement price in the current level (Tsr t.c.) is determined by the formula:
Tsr t.u. \u003d C b + I p
where: I p – price index for a certain resource;
C b - price at the base level
The estimated price in the forecast level (PR pr.) is determined by the formula:
CR pr.= ----------------
where: I inf. = inflation index
Until the stabilization of the economic situation and the completion of the formation of market structures and pricing, of all possible methods for determining the estimated cost, resource and resource-index methods have priority.
Methods for determining the estimated cost of construction
To determine the estimated cost of construction of enterprises, buildings and structures (or their queue), it is recommended to draw up the following documentation:
- within the project:
summary of costs (if necessary);
Consolidated estimate calculation of the cost of construction;
object and local budget calculations;
Estimates for certain types of costs;
- as part of the working documentation(RD) - object and local estimates.
The cost of work in local estimates (calculations) as part of the estimate documentation can be given in two price levels:
· in the basic level, determined on the basis of the current estimated norms and prices in 2001;
· in the current (projected) level, determined on the basis of prices prevailing at the time of drawing up estimates or forecasted by the period of construction.
When drawing up estimates (calculations), the following methods for determining the estimated cost can be used:
Basic-index;
resource;
Resource-index;
Based on consolidated estimated standards, including a data bank on the cost of previously built or designed analog objects.
If there are territorial estimate standards (TER-2001), approved and registered in the prescribed manner, it is advisable to draw up estimate documentation basis-index method using indices for recalculating the estimated cost into the current price level.
When determining the cost of construction, overhaul, reconstruction of facilities financed with federal budget funds, the recalculation of the construction cost into the current (forecast) price level is carried out in accordance with the indices quarterly provided by the Ministry of Regional Development of the Russian Federation in general for construction and installation works and for cost items in the context of the constituent entities of the Russian Federation.
To recalculate the cost of construction and installation works carried out at the expense of the regional (territorial) budget, indices approved (agreed) by the executive authorities of the constituent entity of the Russian Federation are used.
Along with the base-index method, the current cost of construction can be determined resource method based on collections of state elemental estimate norms (GESN) in accordance with the current guidelines for the development of estimate documentation using the resource method. This method is the most efficient in terms of counting accuracy. At the same time, it is necessary to commensurate its significant labor intensity with final quality indicators. One-time operational price fixing is required immediately before the start of construction and installation work. In many cases, the process is stretched out, prices quickly become "obsolete" and they need to be adjusted to take into account the prevailing level of inflation. This adjustment is usually made as part of resource-index method.
With the resource method to determine the cost, calculation is carried out in current prices and tariffs of resources (cost elements) necessary for the implementation of the design solution. The following groups of resources are allocated as initial data for the subsequent determination of direct costs in the local resource estimate:
Labor resources - data on the labor intensity of work (man-hours) of workers performing the relevant work and servicing construction machines;
Name of construction machines indicating the time of their use in machine-hour;
Material resources taken into account in the collections of GESN, in accepted units of physical measurements;
Material resources accepted according to design data, including according to the data of the project for the production of works (in excess of those taken into account in the collections of GESN), in the accepted units of physical measurements.
Resource indicators (labor costs, the need for construction machines, the consumption of materials, products and structures) are entered in the estimate indicating data on resource consumption per unit of measurement and on the project of the type of work and costs being developed. All indicators are used with all the amendments (coefficients) given in the technical parts of the relevant collections and general provisions for their application.
When forming investor estimates, before the introduction of a new nomenclature of aggregated indicators of the basic cost of construction and collections of prices for equipment, products and structures, as well as wholesale prices for standard sets of tools, equipment and inventory of production facilities and buildings for public and administrative purposes, it is allowed to use aggregated indicators basic cost (UPBS), as well as the corresponding price tags of the estimated and regulatory framework of 1984 (1991), bringing it to the current price level by the indexation method.
14. Methods for determining the cost of construction and the composition of the estimate documentation for projects.
In order to simplify the determination of the cost of construction, four special methods have been developed:
The basic compensation method is that it is determined by basic prices, taking into account the fact that prices and tariffs may change, and already during the start of construction work they are specified depending on how prices and tariffs change.
The resource method is a special calculation of all forecast prices and construction cost elements. Using this method, all costs for products and materials, the costs of the necessary time for the operation of instruments and machines, the costs for the work of employees are established only in natural changes, all prices are accepted at the time of calculating the estimates, current.
The resource-index method, which combines the price index system and the resource method for construction. The price index refers to the ratio of base prices to the current ones (the number of working days to determine the wages of workers who perform certain work on maintenance of construction machines; the time during which the machines were used in construction; the amount of materials, products, parts used, as well as structures).
The basis-index method, which uses current and forecast prices compared to the cost, which is determined at the level of the previous period or the base level. Compared to the resource method, all costs are not determined using physical indicators. Reduction to prices is carried out by multiplying the basic cost by certain indices.
These methods of estimated construction costs are selected depending on the terms of the contract or agreement and the economic situation in general. Most often, resource and resource-index methods are used, but at present, the basis-index method is used.
The composition allows you to determine the estimated cost of various types of construction products: construction and installation works, construction projects, construction in general and, if necessary, their constituent start-up complexes and construction phases.
With a two-stage design, the full composition of the estimate documentation is developed at the first stage - a feasibility study (project) in the form of estimates and can be clarified at the stage of working documentation by drawing up local and object estimates, if this is provided for by the contract for design work. At the stage of the working draft, local and object estimates and a summary estimate of the cost of construction are compiled.
Consolidated estimate calculation of the cost of construction (major repairs)
Cost Summary
Object estimate calculation (object estimate)
Local estimate calculation (local estimate)
Local resource list
Local resource estimate calculation (local resource estimate)
Statement of the estimated cost of construction of facilities included in the launch complex
Statement of the estimated cost of objects and works for the protection of the environment
Local estimates (estimate calculations) are primary budget documents and are compiled for certain types of work and costs for buildings and structures or for general site work.
Object estimates (estimate calculations) determine the estimated cost of building an object by combining in its composition data from local estimates (estimate calculations).
Summary estimates of the cost of construction of enterprises, buildings and structures (or their queues) are compiled on the basis of object estimates (estimated calculations), local estimates for general site work and estimates for certain types of costs.
A summary of costs is compiled in the case when the construction includes industrial, residential and other purposes, the cost of which is determined by independent summary estimates.
In cases where it is envisaged to carry out environmental protection measures during the construction of an enterprise, building and structure, a statement of the estimated cost of objects and works for the protection of the environment is compiled.
Based on its name, this method of determining prices involves drawing up estimates based on determining the real cost of the elements that make up the estimate.
The cost of work is determined by summing up the cost of materials, the cost of wages of workers and the cost of operating the machines necessary for carrying out certain works. However, unlike the previous method of determining the cost of estimates, the calculation is carried out on the basis of real prices for resources (that is, those in force at the moment).
Despite the accuracy of this method, it is not used as often as others due to the large amount of time for evaluating various works. In addition, it is quite difficult to justify the price of a particular material. Therefore, in budgetary organizations, the resource method of determining the cost is not often used.
In the classical resource method, the formula for calculating the PP is as follows:
PZ \u003d Labor intensity X Cost per person / hour + Number of cars / hour X Cost cars / hour + Number of mat. * Price mat. at current prices at the time of work
PZ- cost of work (direct costs),
Labor intensity- the number of man-hours required to complete the work,
Cost per person/hour- the cost of one man-hour,
Number of machines/hour- the number of machine hours required to complete the work,
Cost per hour- the cost of one machine-hour,
Number of mat.- the amount of material required to complete the work,
Price mat.- the price of the material.
Resource-index method.
It is used as a combined method for determining the estimated cost. Combines the methods of the resource and index methods. For example, in the estimate, the cost of materials can be calculated at current prices (resource method), and the wages of workers and other indicators can be calculated using coefficients.
Overheads
Overhead costs are indirect costs associated with the main production, but not directly related to it, not included in the cost of labor and materials.
The main document for determining overhead costs are:
MDS 81-33.2004 "Guidelines for determining the amount of overhead costs in construction";
MDS 81-34.2004 "Guidelines for determining the amount of overhead costs in construction carried out in the regions of the Far North and localities" equated to them for calculating estimates in basic prices, and for the current level, taking into account the following letters from the Ministry of Regional Development of the Russian Federation:
1) Letter dated December 6, 2010 No. 41099-КК/08;
2) Letter dated June 21, 2011 No. 3757-КК/08;
3) Letter dated March 17, 2011 No. 6056-IP / 08;
4) Letter dated April 29, 2011 No. 10753-VT-11;
5) Letter dated July 28, 2011 No. 20246-AP/08.
Overhead costs standards are established by MDS 81-34.2004 "Guidelines for determining the amount of overhead costs in construction carried out in the regions of the Far North and areas equated to them for calculating estimates in basic prices."
Each type of work has individual interest rates.
Overhead structure:
I. Administrative and economic expenses;
II. Maintenance costs for construction workers;
III. Costs for organizing work at the construction site;
IV. Other overheads.
Overhead costs are determined by the formula:
HP \u003d (OZP + ZPM) *%
Types of overhead percentages
1) Aggregated standards for overhead costs for the main types of construction (industry) (MDS 81-33.2004)
The amount of overhead costs depends on the industry where the work is performed. Moreover, the percentage does not depend on the types of work performed.
For example, if an industrial facility is under construction, then the percentage of overhead costs will be 106%, and in housing and civil - 112%, with major repairs of residential and public buildings - 95%, etc.
2) Standards for overhead costs by type of work (MDS 81-33.2004)
Each type of work has its own percentage of overhead costs.
For example, for finishing work - 105%, for equipment installation - 80%, for repair plastering - 79%, etc.
Estimated profit
For the normal functioning and development of any enterprise, it is necessary both to stimulate the personnel working on it and to invest in the development of production capacities. It is for these purposes that the estimated profit is included in the local estimate. Thanks to this, the organization receives funds for further development and self-improvement.
The main document for determining the estimated profit in basic prices are:
MDS 81-25.2001 "Guidelines for determining the amount of estimated profit in construction";
Letter dated November 18, 2004 No. AP-5536/06 “On the procedure for applying the estimated profit standards in construction”.
As part of the estimated profit standard, the costs of:
1. Separate federal, regional, local taxes and fees, including: corporate income tax, property tax, corporate and organizational income tax;
2. Expanded reproduction of contracting organizations (modernization of equipment, reconstruction of fixed assets);
3. Material incentives for employees (material assistance, carrying out measures to protect health and recreation that are not directly related to the participation of employees in the production process);
4. Organization of assistance and free services to educational institutions.
Estimated profit is determined by the formula:
SP \u003d (OZP + ZPM) *%
Types of percent of estimated profit
1. Industry-wide standards for estimated profit
If construction and installation work is carried out, then the percentage of estimated profit is 65%, during repair work - 50%
2. Standards for estimated profit by type of work
For finishing work - 55%, for equipment installation - 60%, for repair plastering - 50%, etc.
Local estimates
Local estimates (budgets) are primary budget documents and are compiled for certain types of work and costs for buildings and structures or for general site work based on the volumes determined during the development of the working draft, working documentation (working drawings). Local estimates are also compiled for certain types of work and costs for buildings and structures or for general site work in cases where the scope of work and costs have not been finally determined and are subject to clarification, as a rule, on the basis of working documentation.
Local estimates (estimates) for certain types of construction and installation works, as well as for the cost of equipment, are compiled based on the following data:
Parameters of buildings, structures, their parts and structural elements adopted in design decisions;
Volumes of work taken from the lists of construction and installation works and determined by design materials;
Nomenclatures and quantities of equipment, furniture and inventory taken from custom specifications, statements and other design materials;
The current estimated standards and indicators for types of work, structural elements, as well as market and regulated prices and tariffs for industrial and technical products and services.
Local budget calculations (budgets) are compiled:
a) for buildings and structures:
§ - for construction works;
§ - special construction works;
§ - internal sanitary works;
§ - internal electric lighting;
§ - electric power plants;
§ for the installation and purchase of technological and other types of equipment, control and measuring instruments (CIP) and automation, low-current devices (communications, signaling, etc.);
Acquisition of fixtures, furniture, inventory;
Other jobs;
b) for general site works:
For vertical layout
Construction of engineering networks, tracks and roads;
Landscaping;
Small architectural forms, etc.
When designing complex buildings and structures, developing technical documentation for construction by several design organizations, as well as when forming an estimated cost for start-up complexes, it is allowed to draw up two or more local estimates (estimates) for the same type of work.
In local budget calculations (estimates), data are grouped into sections according to individual structural elements of the building (structure), types of work and devices. The order of grouping should correspond to the technological sequence of work and take into account the specific features of individual types of construction. For buildings and structures, a division into an underground part (zero cycle works) and an above-ground part can be allowed.
Local estimate calculation (estimate) may have sections:
For construction works - earthworks; foundations and walls of the underground part;
Walls, frame, ceilings, partitions, floors and foundations, coverings and roofs, filling openings, stairs and platforms, finishing works, various works (porches, blind areas, etc.), etc.;
For special construction works - foundations for equipment; special grounds; channels and pits; lining, lining and insulation; chemical protective coatings, etc.;
For internal sanitary and technical works - water supply, sewerage, heating, ventilation and air conditioning, etc.;
Equipment installation - acquisition and installation of process equipment; technological pipelines; metal structures (associated with the installation of equipment), etc.
At the cost of certain types of construction, special and related works (works to prepare the territory of the site and soil for planting, sowing, purchasing appropriate sowing equipment).
When compiling local estimates, priority is given to aggregated estimated standards and cost indicators.
The cost determined by local estimates (estimates) includes direct costs, overhead costs and estimated profit.
Accrual of overhead costs and estimated profit in the preparation of local estimated calculations (estimates) without dividing into sections is made at the end of the calculation (estimates) for the total of direct costs. When forming by sections - at the end of each section and in general according to the estimated calculation (estimate). When forming by type of work, the accrual of overhead costs and estimated profit is made for each type of construction and installation and repair and construction work.
Local estimates (budgets) for certain types of construction and installation works, as well as for the cost of equipment, are compiled according to MDS 81-35. 2004 (see attachments)
In cases where, in accordance with design decisions, structures are dismantled or buildings and structures are demolished in terms of structures, materials and products suitable for reuse, following the results of local estimated calculations (estimates) for dismantling, demolition (transfer) of buildings and structures, returnable amounts, i.e. amounts that reduce the amount of capital investments allocated by the customer. These amounts are not excluded from the result of the local budget calculation (estimate) and from the scope of work performed. They are shown in a separate line called "Including refundable amounts" and are determined on the basis of the nomenclature and quantity, which are also given after the calculation (estimate), received for subsequent use of structures, materials and products. The cost of such structures, materials and products as part of the refundable amounts is determined at the price of the possible sale, minus from these amounts the costs of bringing them into a usable condition and delivery to storage sites.
If it is impossible to use or sell materials from dismantling or associated production, confirmed by the relevant documents, their value in the refundable amounts is not taken into account.
Structures, materials and products accounted for in refundable amounts should be distinguished from the so-called reversible materials (formwork, fastening, etc.), which are used several times in accordance with the technology of construction production when performing certain types of work. Their repeated turnover is taken into account in the estimated norms and the prices compiled on their basis for the corresponding structures and types of work.
The cost of equipment, furniture and inventory is included in the local budget calculations (estimates) in accordance with the accepted provisions.
The technical basis for the preparation of local estimates are lists of types and volumes of work, technical schemes and descriptions of their production, provided for by the working draft (working documentation). The determination of the scope of work by types and structural elements is carried out according to the drawings of the detailed design, working documentation and other design data, or are taken from the bills of quantities of the relevant work. The amount of necessary direct costs is also determined on the basis of design decisions on the types, nature and purpose of these costs, taking into account geological, hydrogeological, topographic, soil and climatic conditions.
After determining the scope of work, you should begin to draw up an estimate. The estimate shows the types and scope of work, the estimated cost is calculated, indicating the source of justification for the accepted unit estimated cost. The estimated cost of certain types of work is determined as the product of the volume of work to be performed by their unit estimated price.