Construction and installation works

The basis for identifying cost reduction reserves is data on commissioning production capacity, the volume of construction and installation works, in addition, plans are used for labor, mechanization, transport, implementation new technology and etc.

The development of a cost reduction plan is possible by the normative method, i.e. by compiling planned cost estimates for the construction of buildings and structures by types and complexes of work or by structural elements using the appropriate norms for the consumption of labor, materials, machines, etc.

Reducing the cost of construction and installation works can be carried out due to various factors.

Reducing the cost of construction and installation works, as a result of reducing the cost of Construction Materials and design can be implemented due to their more economical use

where and - the consumption of materials according to the estimated norms and according to the plan per unit of work;

- the estimated price of a unit of measurement of the material;

- the total amount of work.

The cost of materials can also be reduced by reducing the cost of procurement as a result of a reduction in transport, procurement and storage costs.

where is the planned procurement cost per unit of material measurement.

The cost of construction and installation works can be reduced by reducing operating costs construction machines

where - the level of expenses for the operation of construction machines in the total cost of work performed,%;

– share semi-fixed costs for the operation of construction machines in general cost of work, %;

- the planned percentage increase in the production of machines.

Reducing the cost of construction and installation works due to the growth of labor productivity (). This decline occurs if the growth rate of labor productivity outpaces the growth rate wages. The calculation is made according to the formula

where - the growth of wages in comparison with the budget,%;

- growth of labor productivity in comparison with the estimate,%;

- the share of wages in the cost of construction and installation works,%.

Reducing the duration of construction will cause a decrease in overhead costs () by the amount

where - the share of the conditionally variable (depending on the duration of construction) component of overhead costs; - the amount of overhead costs as a percentage of the cost of work; – planned and standard duration of construction

The growth in the output of workers in comparison with the estimate will reduce overhead costs by the amount ()

where is a coefficient that determines the share of overhead costs that depend on output;

- the average output of one worker according to the plan;

- the average output of one worker according to the estimate.

The decrease in the weight level of the basic wages of workers () can be determined by the formula

5. What cost elements do overheads consist of?

6. What cost indicators are used in construction?

7. What reserves of cost reduction are available in construction?

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 items.

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 effective 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. Reducing the cost of operating and maintaining 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; system improvements Maintenance and scheduled 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; availability and quality of inventory, tools and mobile temporary buildings and structures, financial condition organizations, 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.

Reach 16% as part of the cost of work.

Reducing the cost of work under the item overhead can be. achieved through:

4) Growth in the annual volume of construction and installation works

5) Growth in labor productivity

6) Reducing construction time

1. Reducing the cost of work under the item overhead costs due to the growth of the annual volume of work is determined by the formula:

The specific weight of overhead costs, depending on the annual volume of work, is 50%.

The amount of overhead costs;

C 1, C 2 - annual volume Construction and installation works in the reporting and planning year.

2. Reducing the cost of work under the article overhead costs due to the growth of labor productivity is determined by the formula:

ПЗ - an increase in salary due to an increase in labor productivity;

Fri - increase in labor productivity, due to the introduction of measures of the scientific organization of labor;

Zosn - the share of the main salary of construction workers in the cost of work in%.

3. With a reduction in the duration of construction, the administrative costs and the costs of maintaining the time are reduced. and construction, the cost of maintaining a fire, guard and safety equipment is reduced.

The reduction in the cost of work under the item overhead costs due to the reduction in the duration of construction is determined by the formula:

Coefficient that determines the share of overhead costs, depending on the duration of construction;

K 2 \u003d 50% for general construction. organizations;

K 2 \u003d 30% for specialized. organizations

Tn and Tf - the normative and actual duration of construction.

Drawing up estimates for certain types of work (local estimate calculation)

To determine the cost of certain types of general construction, sanitary, electrical and other special types of work, as well as general site work, a local estimate is compiled according to the approved form given in MDS 81-35.2004.

When compiling local estimates, all costs are grouped into the following sections:

A. FOR INDUSTRIAL CONSTRUCTION

1. earthworks

2. foundations

5. overlays and coatings

7. windows and doors

9. partitions

11. exterior finish

12. interior finishing

13. various works (other)

B. FOR OBJECTS OF HOUSING AND CIVIL PURPOSE

I. UNDERGROUND PART

1. earthworks

2. foundations and basement walls

3. overlays

4. partitions

6. stairs

7. windows, doors

8. porch

9. exterior finish

10. exterior finish

11. various works (other)

II. ABOVE-GROUND PART

1. walls (external, internal)

2. floors, coatings

5. windows and doors

6. partitions

7. stairs

8. interior decoration

9. exterior finish

10. other works.

The local estimate calculation for certain types of construction and installation works is compiled based on the following data:

1. parameters of buildings and structures adopted according to working drawings.

2. separate types of construction and installation works, calculated according to the working drawings in the technological. the sequence of their implementation and given in the sheets for calculating the amount of work

3. nomenclature and quantity of equipment, furniture and inventory

4. current systems of estimated standards for certain types of work

+ The procedure for filling out the local estimate calculation form

Column 2 - is accepted either according to TER, or according to FER, or according to the Territorial Collection of Estimated Prices (TSSC), FSSC for materials, structures and products.

group 3 - is accepted according to the bill of quantities, unit of measure. are accepted according to the same standards adopted in column 2

column 4 - quantity - is taken from the statement of calculation of the amount of work

gr.5 and gr.6 - according to TER, FER, T (F) SSTsm.

gr.7 - (numerator gr.5) x (gr.4).

gr.8 - (denominator of gr.5) x (gr.4).

gr.9 - numerator (num. gr.6) x (column 4); denominator (significant. gr. 6) x (gr. 4)

numerator gr.10 - TER or FER.

denominator gr.10 - (denominator gr.6) x K.

where K = 0.0076 for all mechanized earthworks;

K=0.0068 for all other types of mechanized work.

Gr.11 - numerator: (num.gr.10)x(gr.4); denominator: (sign. gr.10) x (gr. 4)

Following the total amount for all sections (direct costs), overhead costs are charged according to the established standard in% of the payroll (cat. It is made up of the amount in column 8 and the sum of the significant in column 9)

Following the total of the sum of direct costs and overhead costs, estimates are calculated. profit according to established standards in % of payroll.

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. Their share in the cost is very significant. 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 production or marketing overhead costs are incurred 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 production methods, leads to the fact that certain types of products can be unprofitable, while others are highly profitable due to incorrect redistribution of costs and, ultimately, can 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.

The cost of construction and installation works is the most important factor economic indicators work 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 building materials, parts, structures and determined 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 wage fund and the established rates of social insurance departments; 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

Reducing the level of overhead costs from reducing specific gravity the basic wage 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 features.

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