An estimate is a plan for the upcoming expenses and receipts of material and cash resources of enterprises.

Estimate documentation is an integral part of projects for the construction of facilities in the form of a separate section. The estimate documentation is subject to state examination and approval as part of the project, regardless of the sources of financing, forms of ownership and affiliation of the projects in accordance with the procedure adopted in the Russian Federation.

Estimate documentation is drawn up in a certain sequence, with the transition from small to larger construction elements. There are several types of estimates.

Local estimates- This is the primary estimate documentation. It is compiled for individual types of work and costs for buildings and structures. The form for drawing up a local estimate is presented in Fig. 3.1.

(name of construction)

LOCAL ESTIMATE CALCULATION No.

(local estimates)

(name of work and costs, name of object)

Base: drawings No.

Estimated costthousands rub.

Funds for labor compensation, thousand. rub.

Compiled (a) at the level of current (forecast) prices for 200g.

	Code and position number of the standard	Name of work and costs, unit measurements	Quantity	Unit cost		total cost			Labor costs
					machine operation		wages	machine operation	workers, person-hours, not occupied service
				wages	incl. wages			incl. wages	per unit

Compiled

Checked

position, signature (initials, surname)

Rice. 3.1. Local estimate 19

Each line of the local estimate contains information about the cost of the work described on the left side of the estimate in monetary terms. Adding up the totals of all lines, we obtain the amount of costs necessary to carry out a certain type of work.

In general, a local estimate is prepared for one type of work. For example, for buildings and structures - for construction work, special construction work, internal sanitary work, etc.; For general site works - for vertical planning, installation of utility networks, landscaping, etc.

In local estimates, data is grouped into sections for individual structural elements of the building (structure) and types of work. Grouping usually corresponds to the technological sequence of work. It is usually allowed to divide buildings and structures into an underground part (zero cycle work) and a ground part.

Local estimates may include the following sections:

Construction work (earthwork, foundations and walls of the underground part, walls, frames, ceilings, partitions, floors, coverings and roofs, filling openings, stairs and platforms, finishing work, various works).

Special construction work (foundations for equipment, chemical protective coatings and other work).

Internal sanitary works (plumbing, sewerage, heating).

Gas supply.

Installation of equipment (purchase and installation of process equipment, process pipelines, etc.).

Ventilation and air conditioning.

Electric installation work.

Low voltage networks.

Instrumentation (control and measuring instruments) and automation.

A local estimate is a statement that summarizes unit prices, grouped into sections and consists of direct costs, overhead costs and estimated profit.

Direct costs are the sum of the costs of workers' wages, materials and the operation of construction machines.

Overhead costs and estimated profit when drawing up local estimates without dividing into sections are made at the end of the estimate after the total of direct costs, when forming by sections - at the end of each section and in general according to the local estimate.

Object estimates combine data from local estimates for the entire facility and are compiled in the form presented in Fig. 3.2.

For small objects (repair of the roof of a building, entrance, floor, apartment, etc.), an object estimate is not prepared. In this case, they are limited only to local estimates.

To determine the full cost of the object, at the end of the object estimate, the cost of construction and installation work additionally includes the following funds to cover limited costs:

to increase the cost of work performed in winter, and other costs included in the estimated cost of construction and installation work;

other work and costs, determined as a percentage of the cost of each type of work, costs or the total of construction and installation works for all local estimates;

reserve of funds for unforeseen work and costs, provided to reimburse the contractor’s costs in an amount determined by agreement between the customer and the contractor /13/.

Summary estimate construction costs (Fig. 3.3) is compiled on the basis of object estimates, as well as estimates for additional costs not taken into account in object and local estimates. This document determines the estimated limit of funds for the complete completion of the construction of all objects provided for by the project.

(for approval document) SUMMARY ESTIMATE CALCULATION OF CONSTRUCTION COST

(name of construction) Compiled in prices as of 200.

	Numbers of estimates	Name of chapters, objects, works and costs	Estimated cost, thousand rubles.				price
			construction	installation work	equipment, furniture, inventory	other costs

signature (initials, surname)

Head of the design organization

signature (initials, surname) of the department

Chief Project Engineer

Boss

(Name)

signature (initials, surname)

Customer

position, signature (initials, surname) Rice. 3.3. Summary estimate of construction costs

To determine the estimated cost of construction of the designed enterprises, buildings, structures or their queues, estimate documentation is drawn up, consisting of ( clauses 3.16 – 3.22 MDS 81-35.2004):

local estimates,

local estimate calculations,

object estimates,

object estimate calculations,

estimates for certain types of costs,

summary estimates of the cost of construction (repair),

cost summaries, etc.

Samples of drawing up estimate documentation are given in MDS 81-35.2004, Appendix No. 2.

Local estimates refer to primary estimate 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 working documentation (DD).

Local estimates are drawn up in cases where the scope of work and the amount of costs are not finally determined and are subject to clarification on the basis of the RD, or in cases where the scope of work, the nature and methods of their implementation cannot be sufficiently accurately determined during the design and are clarified during the construction process.

Object estimates combine data from local estimates for the object as a whole and refer to the estimate documents on the basis of which contract prices for objects are formed.

Object estimate calculations combine in their composition for the object as a whole data from local estimates and local estimates and are subject to clarification, as a rule, on the basis of RD.

Estimate calculations for certain types of costs are drawn up in cases where it is necessary to determine the limit of funds for the entire construction project necessary to reimburse costs that are not taken into account by the estimated standards (compensation in connection with the seizure of land for development; costs associated with the use of benefits and surcharges established by decisions government bodies, etc.).

Summary estimates the costs of construction (repair) of enterprises, buildings and structures (or their queues) are compiled on the basis of object estimates, object estimates and estimates for individual types of costs.

In cases where, along with industrial objects, design and estimate documentation is drawn up for objects of housing, civil and other purposes, it is recommended to draw up an estimate document ( cost summary ), which determines the cost of construction of enterprises, buildings, structures or their queues.

Simultaneously with the estimate documentation as part of the project (detailed design) and RD can be developed

statement of the estimated cost of construction of facilities included in the launch complex;

statement of the estimated cost of objects and work on environmental protection.

Statement of estimated cost of objects included in the launch complex (MDS 81-35.2004, Appendix No. 2), it is recommended to draw up in the case when the construction and commissioning of an enterprise, building and structure is planned to be carried out by separate start-up complexes. A statement of the estimated cost of construction of objects included in the launch complex is provided as part of the project (detailed design), and as part of the RD in cases where the estimated cost of objects and work is clarified according to working drawings. The specified statement includes the estimated cost of the objects included in the launch complex, as well as general site work and costs, while the numbering of objects, work and costs adopted in the consolidated estimate calculation is preserved.

In cases where a statement of the estimated cost of the objects included in the launch complex is not compiled, in the summary estimate, after the sum for the object estimates (estimates), the results for the chapters and the consolidated estimate, the amounts of the corresponding costs for the launch complexes are given in brackets.

When designing enterprises and structures, the construction of which is carried out in stages, separate object estimates related to the stage and full development, summary estimates of the cost of construction of each stage of construction and for full development (summary of costs for the full development of the enterprise) are compiled.

Statement of the estimated cost of objects and work to protect the natural environment (MDS 81-35.2004, Appendix No. 2) is drawn up in the case when during the construction of an enterprise, building and structure, measures to protect the natural environment are provided. At the same time, as a rule, it retains the numbering of objects and works adopted in the summary estimate. The statement includes the estimated cost of objects and work directly related to environmental protection measures.

If two or more general contractors are involved in construction It is recommended that the estimated cost of work and expenses to be carried out by each general contracting organization be drawn up in a separate statement drawn up in relation to the consolidated estimate.

To determine the estimated cost of construction of enterprises, buildings and structures (or their queues), it is recommended to draw up following documentation :

as part of the project (working draft):

cost summary (if necessary);

summary estimate of the cost of construction (repair);

object and local estimate calculations;

estimates for certain types of costs;

as part of working documentation (DD) – object and local estimates.

It is recommended to present the calculation results and final data in the estimate documentation as follows ( clause 3.26 MDS 81-35.2004).:

in local estimates (estimates) line-by-line and total figures are rounded to whole rubles;

in object estimates (estimates) final figures from local estimates (estimates) are shown in thousands of rubles (at the current price level) rounded to two decimal places;

in summary estimates the cost of construction or repairs (cost summaries), the total amounts from the object estimates (estimates) are shown in thousands of rubles, rounded to two decimal places.

The results of calculations and final data in calculations of construction costs are presented similarly.

Estimate documentation is drawn up at the current price level ( clause 3.24 MDS 81-35.2004).

In the estimate documentationit is allowed to indicate the cost of work in two price levels :

at the basic level, determined on the basis of the current estimated norms and prices of 2001;

at the current level, determined on the basis of prices prevailing at the time of drawing up the estimate documentation.

The decision on the price level taken into account in the summary estimate calculation is made by the customer in the design assignment.(clause 4.72 MDS 81-35.2004).

There are special requirements for the preparation of financial documents, especially if the construction of the facility is financed by the state. But for commercial properties, it is important to understand how a regular estimate differs from a local one, because the components and calculation rules will be completely different for these two types.

Main differences

A local estimate is a preliminary calculation of the cost of an object, if it is not yet completely known how much materials or work time will be required to complete the task. Data may be subsequently adjusted to account for inflation or changes in volume.

Local ones may not reflect all the information on construction work, but only on a specific part of it.

Simply put: local estimate documents are components of the main (general) ones. In turn, ordinary ones can also be divided according to one of the principles:

By objects. For each object, a single primary financial documentation is drawn up, taking into account all costs;

By item of expense. Separate calculations can be made for expense items (costs of materials, payments to workers, finishing work).

What is the difference between an estimate and an estimate?

Very often these two concepts are confused, mistakenly considering them identical. In fact, this is absolutely not true. At first glance, the papers are really no different from each other, but in fact their main difference is that the local estimate is an already agreed upon version approved by the customer.

But the estimate is a “sketch”, a preliminary calculation of the upcoming work. That is, in any case, a preliminary estimate is drawn up, on the basis of which, taking into account amendments, the final version of the primary financial document is formed.

What to take as a basis

Usually one of the types of prices is taken as a basis: TSN, FER, TER. The specific type is chosen depending on who is financing the construction. But when drawing up the primary documentation under consideration, it is quite possible not to adhere to these standards and draw up a settlement document in the way that will be most convenient.

Further, when drawing up the final financial documentation, it is important to comply with all the rules required at the state level. When carrying out inspections by regulatory authorities, it is the final estimates that are checked, and local ones are a kind of draft, so they can be drawn up in a way that is convenient for the contractor and the customer by mutual agreement.

Important difference

The main difference between a local estimate and a regular estimate is that it does not take into account excess materials. That is, if in the final calculations the amount can be taken away, then nothing can be taken away here. Any surpluses are not reflected at all in this primary documentation. They are reflected in the final calculations, when their condition and residual value can be assessed.

Stages

To summarize, we can once again focus on the sequence of compilation of these documents:

• Estimate calculation.
• Estimate (approved calculation option).
• General settlement paper. Includes all previous ones for this object.

That is, each subsequent level of documents includes completely all the components of the previous one.

An estimate is a financial planning act that determines the volume, target direction and quarterly distribution of allocations provided for the maintenance of institutions and organizations.

The purpose of the estimate is that it is a plan for financing institutions and organizations for spending budget funds and a document in connection with which real budget money is received by the recipient of budget funds.

Being a planning act, the estimate does not establish legal norms, but specifies the norm; contained in the budget, in relation to a specific institution. The legal significance of the estimate is that it determines the rights and responsibilities of the manager of budgetary allocations for the targeted use of budgetary funds, the responsibilities of financial authorities for the release of these funds and their rights to exercise control over the targeted use of budgetary resources.

Types of estimates:

1. Individual estimates - contain the expenses of a specific budget organization, taking into account its characteristics and specific activities. An individual estimate consists of three parts:

The first contains the name of the institution, its address, the budget from which it is financed, indicating the number of the section, chapter and paragraph of the budget classification, a set of expenses by item with distribution by quarter of the year;

The second part of the estimate contains operational and technical data, with the help of which the necessary allocation amounts are determined: the number of operational beds in hospitals, the number of students, pupils, etc. - all passport data;

The third part contains data for the economic justification of costs for each item:

Article 1. Wages. Article 2. Payroll accruals. Article 3. Office and business expenses. Article 4. Business trips and official trips Article 5. Educational expenses, for practical training of students and students, research work, and the purchase of books for libraries. Article 8. Scholarship. Article 9. Food expenses. Article 10. Purchase of medicines and dressings. Article 12. Purchase of equipment and inventory. Article 14. Purchase of soft equipment and workwear. Article 15. State capital investments. Article 16. Major repairs of buildings and structures. Article 18. Other expenses.

2. Estimates for centralized events - include expenses incurred directly by ministries, committees, departments, executive committee departments, district administrations in the city, etc. (for example, for holding conferences, purchasing vehicles, etc.). Centralized estimates of activities are drawn up at the level of ministries and departments, when costs are borne by a higher organization for the purchase of complex equipment, which is transferred free of charge to institutions.

3. Consolidated estimates - combine all individual estimates of subordinate organizations and cost estimates for centralized activities. Consolidated estimates are compiled by Ministries and departments in accordance with the budget classification, reflecting the same nature of expenses and items as individual estimates. These consolidated estimates are submitted to the Ministry of Finance of the Republic of Belarus. Estimates for the maintenance of the ministry's apparatus are drawn up and submitted separately.

Local estimates (estimates)

4.1. Local estimates (estimates) for certain types of construction and installation work, 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 construction and installation work sheets and determined based on design materials;

nomenclature and quantity of equipment, furniture and inventory adopted from custom specifications, statements and other design materials;

current estimated standards and indicators for types of work, structural elements, as well as market prices and tariffs for industrial and technical products and services.

4.2. Local estimates (estimates) are prepared:

a) for buildings and structures:

for construction work, special construction work, internal sanitary and technical work, internal electric lighting, electric power plants, for the installation and purchase of technological and other types of equipment, instrumentation and automation, low-current devices (communications, alarms, etc. .), acquisition of fixtures, furniture, equipment, etc.;

b) for general site works:

for vertical planning, installation of utility networks, paths and roads, landscaping, small architectural forms, etc.

4.3. When designing complex buildings and structures carried out by several design organizations, as well as when forming estimated costs for launch complexes, it is allowed to draw up two or more local estimates (estimates) for the same type of work.

4.4. In local estimate calculations (estimates), data is grouped into sections by individual structural elements of the building (structure), types of work and devices in accordance with the technological sequence of work and taking into account the specific features of individual types of construction. Buildings and structures can be divided into an underground part ("zero cycle" work) and an above-ground part.

Local estimate calculation (estimate) may have sections:

for construction work - earthworks; foundations and walls of the underground part; walls; frame; ceilings, partitions; floors and bases; coverings and roofs; filling openings; stairs and platforms; Finishing work; various works (porches, blind areas, etc.), etc.;

for special construction work - foundations for equipment; special grounds; channels and pits; lining, lining and insulation; chemical protective coatings, etc.;

for internal sanitary and technical work - water supply, sewerage, heating, ventilation and air conditioning, etc.;

for equipment installation - purchase and installation of process equipment; process pipelines; metal structures (related to the installation of equipment), etc.

4.5. The cost of work in local estimates (estimates) as part of the estimate documentation can be given in two price levels:

at the basic level, determined on the basis of the current estimated norms and prices of 2001;

at the current (forecast) level, determined on the basis of prices prevailing at the time of drawing up estimates or forecast for the period of construction.

4.6. When drawing up local estimates (estimates), prices from the corresponding collections are used, and in each position of the local estimate (estimate) a standard code is indicated, consisting of the collection number (two characters), section number (two characters), the serial number of the table in this section (three characters) and the serial number of the norm in this table (one to two characters). The parameters of individual characteristics (length, height, area, mass, etc.) given with the word “to” should be understood inclusive, and with the word “from” - excluding the specified value, i.e. over.

When drawing up local estimates (estimates), the conditions of work and complicating factors are taken into account.

Coefficients that take into account the conditions of work and complicating factors are given in Appendix No. 1 of this Methodology.

If complicating factors are taken into account by elemental estimate standards and unit prices, the coefficients given in Appendix No. 1 are not applied.

When referring in local estimates (estimates) to the technical part or introductory instructions of price collections or other regulatory documents in the column “code, standard numbers and resource codes” after the number of the collection and price, the initial letters PM or VU and the number of the corresponding item are indicated, for example: PM-5 or VU-4, and when taking into account coefficients (given in Appendix No. 1) in the positions of local estimates (estimates) that take into account the conditions of work, column 2 of the estimate indicates the value of this coefficient, as well as the abbreviated name and paragraph of the regulatory document.

4.7. When drawing up local estimates (estimates) for reconstruction, expansion and technical re-equipment of existing enterprises, buildings and structures, complicating factors and conditions for the production of such work are taken into account using the appropriate coefficients given in the relevant collections of estimate norms and prices ("General Provisions") .

Work performed during the repair and reconstruction of buildings and structures, similar to technological processes in new construction, should be standardized according to the relevant collections of GESN-2001 for construction and special construction work (except for the standards of the collection of GESN No. 46 “Work during the reconstruction of buildings and structures”) using coefficients 1.15 to the norms for labor costs and 1.25 to the norms for the operating time of construction machines. The specified coefficients may be used in conjunction with the coefficients given in Appendix No. 1 to this Methodology.

4.8. When carrying out excavation work on the territory allocated for construction in places classified in accordance with the established procedure as areas of former military operations, it is recommended to apply a coefficient of 1.4 to prices for excavating soil to a depth of up to 2 meters with excavators or bulldozers, as well as for uprooting stumps .

4.9. For work whose production technology includes welding of metal structures, rolled metal, steel pipes, sheet metal, embedded parts and other metal products, elemental estimate standards and unit prices are developed based on the conditions of using carbon steel.

When applying stainless steel to the labor cost standards provided for in unit prices, it is recommended to apply a coefficient of 1.15.

4.10. Costs determined by local cost estimates (budgets) may include direct costs, overhead, and estimated profit.

Direct costs take into account the cost of resources required to complete the work:

material (materials, products, structures, equipment, furniture, inventory);

technical (operation of construction machines and mechanisms);

labor (funds for remuneration of workers, as well as machinists, taken into account in the cost of operating construction machinery and mechanisms).

As part of direct costs, separate lines may take into account the difference in the cost of electricity received from mobile power plants compared to the cost of electricity supplied by the Russian energy system, and other costs.

Overhead costs take into account the costs of construction and installation organizations associated with the creation of general production conditions, its maintenance, organization and management.

The estimated profit includes the amount of funds necessary to cover individual (general) expenses of construction and installation organizations for the development of production, the social sphere and material incentives.

Accrual of overhead costs and estimated profit when drawing up local estimates (estimates) without dividing into sections is carried out at the end of the estimate calculation (estimate), after the total of direct costs, and when forming by sections - at the end of each section and in general according to the estimate calculation (estimate ).

When using the resource or resource-index method, it is recommended to use sample No. 4 (Appendix No. 2), in which the allocation and summation of resource indicators are made with the determination of cost at the appropriate price level, or sample No. 5 (Appendix No. 2), on the basis of which in the composition In the local resource sheet, resource indicators are allocated and summarized, and then the cost of work (cost amount) is determined using sample No. 4.

4.12. In cases where, in accordance with design decisions, dismantling of structures or demolition of buildings and structures is carried out using structures, materials and products suitable for reuse, the results of local estimates (estimates) for dismantling, demolition (relocation) of buildings and structures are provided as a reference amounts (amounts that reduce the size of capital investments allocated by the customer). These amounts are not excluded from the total of the local estimate (estimate) and from the volume of work performed. They are shown in a separate line called “Including refundable amounts” and are determined on the basis of the items and quantities of structures, materials and products received for subsequent use, also given after the calculation (estimate). The cost of such structures, materials and products as part of return amounts is determined at the price of possible sales minus from these amounts the costs of bringing them into a usable condition and delivering them to storage locations.

The cost of materials obtained through incidental mining (stone, crushed stone, sand, timber, etc.), if it is possible to sell them, is recommended to be taken into account at prices prevailing in the region.

If it is impossible to use or sell materials from dismantling or associated mining, their cost is not taken into account in the refund amounts.

It is recommended to distinguish structures, materials and products taken into account in refundable amounts from the so-called revolving materials (formwork, fastening, etc.), used in accordance with construction technology several times when performing certain types of work.

4.13. When performing certain types of work in accordance with construction technology, individual materials (formwork, fastening, etc.) are used several times, i.e. turn around. Their repeated turnover is taken into account in the estimated standards and the prices compiled on their basis for the corresponding structures and types of work. In cases where it is impossible to achieve the standard turnover rate of industrial formwork, fastenings, etc. at a facility, which must be justified by the PIC, the standard is adjusted.

4.14. The cost of equipment, furniture and inventory is included in local estimates (estimates).

When using equipment included in the fixed assets, suitable for further operation and planned for dismantling and transferring to a building under construction (reconstruction), local estimates (estimates) provide only funds for dismantling and re-installation of this equipment, and the result of the estimate is shown for reference its book value, taken into account in the general cost limit to determine the technical and economic indicators of the project.