General production and general business expenses are classified as overhead costs. General production overheads are the costs of maintaining and managing production.

Overhead costs are generated in connection with the organization, maintenance of production and management. They consist of general production and general business expenses. One of the most important tasks facing the management of the enterprise is to reduce the cost of products, the development of ways to reduce costs and increase efficiency should occur at all stages. production process. Of great importance in the search for ways to reduce the cost of production is the identification of costs not directly related to the production process, and, first of all, the reduction of these particular types of costs. These costs include the costs of organizing and managing production. Them specific gravity very significant in terms of cost. The cost of production maintenance and management is about 10-12% of the cost and refers to conditionally fixed costs. Consequently, their increase leads to an increase in the cost, and this, in turn, affects the amount of profit. Therefore, in our opinion, the topic under consideration is relevant.

General managers of Western firms find that overhead costs are more difficult to control than all other costs, since these costs include many different cost items with different characteristics of the dynamics of change. Some overheads, such as depreciation of fixed assets, depend on production capacity. These costs remain relatively constant regardless of changes in sales or production volumes. Discretionary spending changes only depending on decisions made by management.

Another difficulty is that not all overhead costs related to production or marketing are carried out simultaneously with the production or marketing process. Some overheads occur in periods much earlier than changes in production or distribution occur. Other overheads come at a much later time, after the mentioned changes are long gone. The generally accepted indicators of the distribution of overhead costs are: machine-hours worked, man-hours, machine-days. Perhaps the distribution is proportional to the estimated (normative) rates. The wages of production workers can be used as a base.

The most common way is to distribute costs in proportion to the wages of production workers. Meanwhile, the imperfection of this method affects the reliability of determining the cost of production. The distribution of indirect costs in proportion to the wages of production workers leads to the fact that the actual cost of production of highly mechanized sections equipped with expensive special equipment drops sharply due to an increase in the cost of production of those sections that are poorly mechanized and use manual labor. This method makes it extremely difficult to determine the actual economic efficiency new methods of production, leads to the fact that certain types products may be unprofitable, while others - highly profitable due to incorrect redistribution of costs and ultimately may affect the objective determination of wholesale prices for these types of products.

Particular attention should be paid to the element “Reducing overhead costs”. For these purposes, a real estimate of overhead costs is drawn up and compared with the amount of overhead costs provided for in the estimated cost of construction and installation work.

Thus, consideration of ways to improve cost management in construction, their planning is becoming increasingly important.

Getting the most out of least cost saving labor, material and financial resources depends on how the enterprise solves the issues of reducing the cost of production.

Reducing the cost of construction and installation works means saving materialized and living labor and is the most important factor in increasing production efficiency and profit growth.

When planning the cost of construction and installation works, the organization develops measures aimed at improving the technical and organizational level of construction in comparison with the provided design and estimate documentation, factors for reducing production costs are outlined construction works by cost item.

According to the article, the cost of materials, parts, structures, savings are achieved through the rational and careful use and storage of materials; reducing the loss of material resources during transportation, storage, loading and unloading; application and compliance with strict norms of consumption and stocks of materials; holding marketing research market of suppliers of building materials, parts, structures; organization of timely and complete provision of construction sites with material resources; organizing the collection and processing of construction waste; introduction of resource-saving technologies, etc.

Reducing the cost of remuneration of workers can be achieved mainly by reducing the labor intensity of construction work, increasing labor productivity, and improving the organization of construction and labor. To this end, measures are being taken to increase the level of mechanization, small-scale mechanization means are being introduced; progressive technologies building production; new progressive materials are used; obsolete construction equipment. Importance to increase labor productivity, it has to improve its organization (increase in the rhythm of construction), the introduction of advanced methods and measures for the scientific organization of labor, the reduction of unproductive costs of working time, etc.

Particular attention should be paid to the training and retention in the field of highly qualified workers with related specialties, the rational determination of the number of employees, the development and application of the most rational and efficient systems wages, etc.

In connection with an increase in the level of mechanization of construction, an increase in the equipment of construction organizations construction equipment and equipment in the cost of construction work, the share of costs for the operation of machines and mechanisms increases. Reduced operating and maintenance costs construction machines and mechanisms can be achieved by reducing intra-shift losses of machine time, increasing the shift ratio of machines as a result of increasing the level of construction rhythm; most rational use techniques in terms of time and power; improving the system of maintenance and preventive maintenance of machines; reduction of time for relocation of machines to facilities; saving energy and fuels and lubricants; improving the supply of devices and spare parts for the operation of machines and mechanisms, etc.

More attention needs to be paid to reducing overhead costs. To compare the estimated value of overhead costs in contracting organizations, an estimate of overhead costs is compiled. This makes it possible to commensurate the socially necessary and individual costs for the organization, management and maintenance of the construction industry. When developing estimates of overhead costs, their reduction in certain areas is taken into account, taking into account savings from organizational, production and economic activities. The amount of overhead costs is influenced by such factors as the volume of construction work, the duration of construction; the availability and quality of inventory, tools and mobile temporary buildings and structures, the financial condition of the organization, etc. In connection with the growth in the volume of construction work, there is a relative decrease in the conditionally permanent part of overhead costs compared to the base one (for example, the cost of maintaining and remunerating administrative and managerial personnel, etc.). With a reduction in the duration of construction, there is a saving (conditionally permanent part) of overhead costs. Reduced administration and maintenance costs household premises, costs for the maintenance of fire and watch guards, maintenance of the construction site, etc. are reduced.

A noticeable reserve for reducing the cost of construction and installation work while reducing the duration of construction is the savings in funds (costs) spent in proportion to the time of work. Such costs are concentrated mainly in the overhead costs of a construction organization (wages of administrative and economic personnel, deductions for social needs, maintenance of the office, buildings and structures, security, etc.), they are usually called conditionally permanent. With a reduction in the duration of construction, their savings will be

where EC „ p - savings (overspending) of the conditionally constant part of overhead costs with a reduction (delay) in the duration of construction; K and a coefficient that takes into account the proportion of the conditionally fixed part of overhead costs in their total value; H p - the amount of overhead costs according to the estimate of the complex (object) under construction; £f, £pl - the actual and planned duration of the construction of the complex (object).

Example 5.5

The construction organization managed to reduce the duration of the construction of the facility from 12 to 10 months. Overhead costs according to the estimate of the facility under construction amount to 60 million rubles. The share of semi-fixed costs is 0.5.

Determine the savings in the semi-fixed part of the overhead.

According to formula 5.26 we get:

In recent years, contracting organizations have suffered huge losses due to delays (delays) in payments and F si inflation.

where Y is the amount of funds delayed for payment; DG - the amount of delay in payments, fractions of a year; E c - coefficient of economic efficiency (profitability) of a construction organization; Y year - the rate of inflation on an annualized basis, equal in turn to

where / year is the index of price changes for construction products during the year.

Example 5.6

The customer delayed payments in the amount of 200 million rubles. for 20 days. Determine the losses of the construction organization if the achieved production efficiency (coefficient) is 0.3 rubles / rub. in year; the annual inflation rate is 1.2 rubles/ruble. in year.

More precisely, these losses can be calculated by calculating the price change index I (£ 1? 1 2) directly for the period of delay in payments:

The time factor must also be taken into account when setting the discount rate r for multi-temporal results and costs.

In a market economy, the discount rate is set in accordance with the rate of return acceptable to the investor on invested capital. The investor will not invest in a project, the implementation of which provides a rate of return less than the amount of the deposit interest on deposits. In this case, the investor will prefer to put money in the bank, rather than invest it directly in production. Bank deposit interest acts in a market economy as the minimum rate of return on capital.

In an unstable economy, the rate of return, and, consequently, the discount rate should be taken higher than the deposit interest by an amount that takes into account investment risk.

When the investment is borrowed funds, the rate of return must not be lower than the interest rate determined by the terms of repayment of debts on loans, and interest payments.

These two channels of financial losses are linked together, since the losses from inflation are proportional to the delay in payments:

With mixed capital, when own, borrowed and borrowed funds are invested, the lower rate of return on capital is determined as the weighted average of payments for the use of advanced capital.

The value of the discount rate in the economic approach to assessing the effectiveness of large investment projects should be determined taking into account not only the purely financial interests of the state, but also social and environmental results, which are quite difficult to value. This circumstance requires a reduction in the discount rate when calculating social efficiency indicators in comparison with the rates adopted when establishing the commercial effect of investments.

The discount rate should be set taking into account the type of prices used in calculating the economic efficiency of investments. To calculate performance indicators, as already noted, both basic and forecast prices can be used. Under the basic understood prices prevailing at a certain point in time. Base prices are assumed to be constant for the entire settlement period for determining performance indicators.

Forecast prices are determined taking into account inflationary processes in the economy and change over time. If the performance indicators of investment investments are calculated at forecast prices that take into account inflation, then the discount rate (/G) is taken in accordance with the rate of return on capital acceptable to the investor.

When determining the effectiveness of investment investments at basic prices, inflation is taken into account by adjusting the discount rate. In this case, the so-called modified discount rate is used, which is determined from the equation:

where r is the discount rate that does not take into account inflation; Ун - annual inflation rate, %; g m - modified discount rate:

The modified discount factor R (M is:

(5.32)

Equation 5.31 implies that the higher the inflation rate, the lower the value of the modified discount rate at r= const. If r coincides with the inflation rate, the modified discount factor is equal to one, i.e. there is no need for discounting.

The cost of construction and installation works is the most important factor in the economic performance of construction organizations.

Determining the cost of construction and installation works of manufactured products and services, other types of activities of construction organizations is a task accounting in construction. The cost price is the costs expressed in monetary terms for the production of construction work, the production of products and the provision of services.

Cost level construction products largely determined by the manufacturer itself. The cost of production is based on objective factors: the need for raw materials, mechanisms, labor force the prevailing level of prices for these resources. At the same time, the rational and effective use these resources.

Reducing the cost of construction and installation works can be achieved by:

• - the use of productive equipment (to reduce the cost of fuel and electricity, the cost of repair and maintenance of construction machines and mechanisms);
• - increase in shifts with a change in the mode of operation of construction organizations, vehicles engaged in transportation within the construction site, the introduction of economical technology;
• - reorganization of construction management;
• - material savings due to rational supply, storage and consumption.

There are also more subtle and hidden factors that require the involvement of scientific methods, extensive information base, economically highly qualified managerial personnel:

• - choice of rational rates, terms of construction;
• - optimization of the product range, types of work;
• - determination of the rational degree of use of production capacity;
• - policy of renovation of construction machines;
• - a set of an effective portfolio of reserves;
• - optimal control stocks of raw materials, materials, structures;
• - professional marketing.

Traditional factors are evaluated as follows.

A. Reducing the cost of construction and installation works (Sm) can be achieved by reducing the cost of Construction Materials, details, designs and determine by the formula

B. Reducing the cost of construction and installation works (Sv) due to an increase in output while improving the use of construction machines and mechanisms can be calculated by the formula

C. Reducing the cost of construction and installation work from increasing labor productivity by increasing the prefabrication of construction is determined by the formula

Particular attention should be paid to the element “Reducing overhead costs”. For these purposes, a real estimate of mortgage costs is compiled and compared with the amount of overhead costs provided for in the estimated cost of construction and installation work. When developing overhead costs, their reduction is taken into account for individual budget items, taking into account savings from organizational, production and economic activities. At the same time, additional wages are determined on the basis of data from the labor plan, and social insurance costs are determined on the basis of the fund wages and established rates of departments for social insurance; expenses for medical care workers are determined on the basis of special calculations; depreciation of temporary (non-title) fixtures and devices, structures is calculated based on the established depreciation rates. For additional justification of calculations for the preparation of estimates of overhead costs, the calculation of overhead cost savings is carried out due to a relative decrease in their conditionally permanent part due to an increase in the volume of construction and installation work and a reduction in the duration of construction in the planned period compared to the base year.

Reducing the duration of construction will cause a decrease in overhead costs by an amount determined by the formula

An increase in output compared to the estimate will reduce overhead costs by an amount determined by the formula

The decrease in the level of overhead costs from a decrease in the share of the basic wages of workers can be determined by the formula

The coefficients Kp, Kv, K3, which are part of the last three formulas, are determined for each construction organization based on its characteristics.

IN construction industry it is possible to use other measures to reduce the cost of construction and installation work, justified both practically and theoretically.

One of the reserves for reducing the cost of construction and installation works is the reduction of overhead costs, which occupy a significant share in the estimated cost of the work performed. These costs in contracting construction organizations are determined differentially according to the norms for ministries and departments performing construction and installation work, and depend on the significance and nature of these works. The marginal overhead rates take into account the territorial, sectoral and other features of construction and are used to determine the estimated cost of construction and settlements between the customer and the contractor. They are intended for performers of work, regardless of the departmental subordination of customers, including cooperative and other public organizations.

The basis for calculating overhead costs for construction and some special construction works is the estimated cost of direct costs, and for installation work - the basic wages of workers.

All overhead costs are divided into four groups.

1. Administrative and economic expenses - the main and additional wages of administrative, managerial and line personnel; the payroll of this staff; travel, lifting and other expenses associated with the movement, travel and maintenance of passenger vehicles; stationery, postage, telephone and other expenses.

2. Expenses for servicing workers - additional wages for workers; deductions for social insurance, labor protection, safety equipment, etc.

3. Expenses for the organization and production of work - the maintenance of fire and watch guards; depreciation of temporary (non-title) structures and fixtures, low-value inventory and tools, improvement of construction sites; preparation of construction projects for delivery.

4. Other overhead costs - interest paid minus received; fines, penalties and other non-productive costs that are accounted for as overheads.

The total amount of overhead costs is determined based on the estimated limit of overhead costs calculated taking into account planned structure construction and installation works carried out on their own in accordance with applicable standards, and taking into account overhead costs compensated by customers.

Overhead costs are divided into conditionally fixed and conditionally variable. Conditionally fixed costs are those that do not depend or depend to a small extent on the volume of construction and installation work performed. For these costs, as a rule, there should be no overspending.

IN semi-fixed costs the following items are included: administrative expenses; expenses for fire-prevention and guard protection; wear of temporary non-titular structures and fixtures; health and safety costs; expenses for the improvement of construction sites.

Conditional variables are expenses that vary depending on the implementation of the construction and installation work plan or on other factors, such as the number of workers and their wage fund. They include the following overhead items: additional wages; social security contributions; wear production tool and inventory, etc.

The amount of overhead costs, both in general and for individual items, depends on: the annual volume of construction and installation works, its structure; duration of construction; labor productivity; the value of the basic wages of workers; availability and quality of tools, inventory, temporary buildings and structures; organizational and production structure management, etc.

The estimate of overhead costs is compiled for all items, taking into account measures that provide for the reduction of these costs. It is the main document for monitoring the correct use of overhead funds.

Overhead costs are analyzed in the following sequence: their absolute and relative deviation from the estimate and planned standards is determined, taking into account the amount of work actually performed; the influence of the change in the level of overhead costs on the cost price and the factors that caused this change are established; a line-by-line description of the implementation of the overhead cost estimate is given.