Drawing up local estimates using the resource method. The procedure for drawing up resource estimates. Drawing up estimates in construction using the resource method. Make estimates using the resource method in the adept program.

The resource method of budgeting involves summing up the cost of all resources needed for both construction and repair. The customer and the contractor, as a rule, pursue the same goal, but in construction they have different roles. The customer needs to receive high-quality work at the optimal cost, and the contractor is interested in organizing the work and completing the work.

Description of the method

For the first time, the resource method of preparing estimate documentation became known at the end of the twentieth century. Among all calculation methods, it is the most accurate in conditions of high inflation. Its main feature is considered to be clarity, that is, the ability to correctly set the cost of work and apply current prices for various types of resources. Despite the highlighted advantages, the considered method is inferior in popularity to the basis-index calculation. This is explained by its increased labor intensity and significant time expenditure on reporting generation.

Estimated pricing is an important criterion in the construction industry, which has always received special attention. The prevalence of the resource method of cost calculation is associated with increased requirements from customers, in particular when it comes to investors of national importance. The main advantages of this method include:

extremely accurate calculations;
using current prices to form the required costs;
the investor always has access to the current tariff for the work performed;
the government customer receives an economically justified estimated cost.

Calculation formula

The cost of construction is determined by summing up all indicators, that is, the amount for materials, labor and equipment necessary to carry out specific work. The difference between the resource method is that costs are calculated based on actual prices. All indicators are set in accordance with the standards of GESN-2001. The formula for calculating direct costs (DC) in the classical way includes the following parameters:

Number of man-hours required to complete the project (Kperson/hour).
Cost of working time of one person per hour (Count/hour).
Quantity of construction equipment to perform the work (Kmash/hour).
Cost of working time of one machine per hour (Smash/hour).
Volume of material used to construct the object (M)
Product price (P).

It will look like this:

Calculation of estimates using the resource method for government agencies

A popular method of drawing up estimate documentation is most often used when concluding contracts for the construction of buildings, private houses, or carrying out construction activities between commercial organizations. Moreover, according to current legislation, it is possible to use the method for budget structures. Calculation of the cost of construction using the resource method is as follows:

To carry out calculations from the regulations GESN-2001 and TER-2001, the consumption rates of the necessary resources are used, and not their prices.
Costs are calculated for the amount of resources that are needed for the full volume of activities performed.
Based on the above calculation, resource acts of a local type are drawn up.
To calculate the cost of a construction project of national importance, it is necessary to multiply each unit of products and services by the current price and display it in the estimate.

In conclusion, it is worth noting that calculating estimates using the resource method is considered the most labor-intensive, but extremely accurate method of calculation. To draw up an act for large construction projects, you will need to use a computer and a special estimate program. This is explained by the fact that the construction process includes a wide range of resources that are difficult to record in writing.

Qualified estimators note that the main negative aspect of this method is the difficulty in entering thousands of items and prices of material resources for primary and secondary purposes. At the same time, unlike other varieties, the resource-based method of calculating estimates remains the most popular in the construction industry.

It is important both from a legal and economic point of view. A document that is not drawn up according to the regulations will simply not be accepted for consideration. If we are talking about economic miscalculations and incorrectly selected formulas, then in this case the construction budget can increase significantly.

Today there are 5 methods for determining the estimated cost.

1. Basis-index (index) method of determining value.

In this case, the cost of work is determined on the basis of data taken from unit prices and indicators of conversion indices to current prices (published every month). Thus, the base-index method for determining the estimated cost makes it possible to obtain the most current cost indicators in relation to the date of the estimate. There are several methods for using conversion indices (CR) when preparing estimates:

☛ Overall within the budget. In this case, the amount of direct costs is multiplied by the CP. This method is applicable for preparing estimates for one type of work, materials and other resources.

☛ For each section of the estimate. If the estimate includes several sections (installation of electrical supply systems, equipment repairs, etc.), then the corresponding conversion index to current prices is applied to a certain type of work.

☛ For each individual price.

☛ To the elements of prices (elements of direct costs). Recalculation indices are applied to each item from the price with their subsequent summation to determine the final direct costs.

PZ = (ZP(units)*KPkZP + EM(units)*KPkEM + Mat(units)*KPkMat)*Volume

Salary (units)- Wages of workers at a unit rate

KPkZP- Salary conversion index

EM (units)- The cost of operating machines at a unit rate

KpkEM- Conversion index for machine operation

Checkmate (units)- Cost of materials at a unit price

KPkMat- Conversion index to materials

Volume- scope of work according to price.

2. Resource method of determining cost.

Based on its name, this method of determining prices involves drawing up estimates based on determining the real cost of the elements included in the estimate.

The cost of work is determined by summing up the cost of materials, the cost of workers' salaries and the cost of operating the machines necessary to carry 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, currently in effect).

Despite the accuracy of this method, it is not used as often as others due to the large amount of time it takes to evaluate various works. In addition, it is quite difficult to justify the price of this or that material. Therefore, in budgetary organizations the resource method of determining cost is not often used.

In the classical resource method, the formula for calculating PP is as follows:

PZ = Labor intensity X Cost person/hour + Number of machines/hour X Cost of machine/hour + Number of mats. *Price mat. in prices valid at the time of work

PZ- cost of work (direct costs),

Labor intensity- the number of man-hours required to complete the work,

Cost person/hour- cost of one man-hour,

Number of machines/hour- the number of machine hours required to complete the work,

Cost of machine/hour- cost of one machine hour,

Number of mats.- the amount of material required to complete the job,

Price mat.- price of the material.

3. Resource-index method.

Used as a combined method for determining the estimated cost. Combines the resource and index methods. For example, in the estimate, the cost of materials can be calculated in current prices (resource method), and workers' wages and other indicators can be calculated using coefficients.

4. Basic compensation method.

A method on the basis of which the summation of costs calculated at the basic price level and additional costs associated with increased tariffs and prices for consumed resources in construction is carried out. It is worth keeping in mind that the final cost (for example, when drawing up estimates for commissioning work) is determined by the basic price level at the start of construction, as well as all actual costs (compensation fund).

5. Based on cost indicators for similar objects.

Prices for estimate calculations are taken based on these estimates for analogous objects.

The method of drawing up estimates is selected depending on the needs of the customer, his goals and the numbers he wants to receive.

Resource method of budgeting seems the most promising. Moreover, the reliability of the cost is higher. The resource method of budgeting involves summing up the cost of all resources needed for both construction and repair. The customer and the contractor, as a rule, pursue the same goal, but in construction they have different roles. The customer needs to receive high-quality work at the optimal cost, and the contractor is interested in organizing the work and completing the work.

In other words, this method, which is based on the calculation of the real price of all elements of the cost estimate, is called a resource method. The resource method of preparing estimates was introduced into the pricing system in our country in the early nineties as the most accurate in conditions of continuous rising prices.

Resource method for calculating estimates is based on the fact that there are three main types of construction work, including the working time of builders, the operating time of machines and mechanisms, the consumption of basic materials and building structures.

Based on this, the estimated cost of work is calculated by summing up the salaries of workers, the costs of materials, products and building structures, as well as the operation of construction machines.

Differences between the resource method of budgeting and the base-index method.

Unlike the base-index method of calculation, the cost of cost elements of the estimate is based on real prices for resources and wages of workers during construction, repair or reconstruction. The estimate is calculated using the resource method based on design and regulatory data on the need for materials and products, methods of their delivery, transportation distances and time of use of construction machines, the need for electricity and labor costs of workers. The GESN-2001 collections are used as an estimate and regulatory framework. Cost calculation using the basis-index method based on base prices of 2001 using indices of changes in estimated costs to the current price level.

The resource method of drawing up estimates is based on current prices of all types of resources and most reliably reflects the real cost of construction at any stage. In addition, with further price changes, the estimated resource cost can be recalculated. Meanwhile, there are a number of difficulties for the widespread use of the resource method of budgeting.

Difficulties in using the resource method of budgeting.

When calculating costs using the resource method, the estimated cost level is often lower than the contractor's actual costs.

Due to the greatest labor intensity and significant volume of estimates (a thorough analysis of the cost of construction resources is required), to speed up the process of compiling them, it is necessary to use computers and special programs, incl. “Grand-Smeta”, “Smeta.ru”, etc.

When calculating resource estimates, it is impossible to fully determine costs at the construction design stage.

Due to the presence of inflation, resource estimates must be constantly recalculated, which is quite labor-intensive and complicates the customer’s control over the cost of construction work.

The above problems lead, as a rule, to the presence of a less labor-intensive method of preparing estimates - the basis-index method.

Application of the resource method of budgeting

Within pricing reforms The resource method of drawing up estimates is the most promising, designed to ensure the greatest reliability in determining the price of construction.

The basis for determining the cost of construction resources will be the Federal State Information System for Pricing in Construction (FSIS CS).

In 2018, according to the plan of the Russian Ministry of Construction, a three-year reform of pricing in construction will be completed. At the moment, a transition has been made to the provision of state examination services in electronic form, information resources in the field of construction have been created and are being formed - FGIS CA, GIS USRZ and ISOGD. The priority tasks remain to reduce the time required for issuing construction permits and introduce the resource-based method of estimate calculations.

The formation of a unified information space, together with all participants in the construction industry, will continue until the introduction of information modeling technologies by 2020. After which a new industry standard will be approved.

The transition of the construction industry to modern digital technologies will simplify control over the entire life cycle of construction projects. In general, this is being done with the aim of significantly increasing the volume of comfortable housing commissioned. A systematic solution to the housing problem, along with the reform of the healthcare and education systems, is a strategic task set by the President of Russia.

The planned cost of performing any work is included in the estimates. Incorrectly composed from a legal point of view, the document will not be accepted for consideration. If economic errors are made, the actual cost of the object will differ greatly from the calculated one. What methods are used to calculate the cost of work?

A little history

In 2008, the government of the Russian Federation approved the requirements for the preparation of project documentation. Then the resource and base-index methods of budgeting were legalized. Later, other costing methods were developed and implemented. Let's look at them in more detail.

Basic method

It provides for the use of norms (FER, TER) for forecast prices taking into account indices. Cost reduction is carried out by multiplying expense items by the corresponding index (price). The basic method determines the current cost of work.

Prices can be multiplied by:

The estimate as a whole. This method is used to determine one type of work.
For each expense item. If the estimate consists of several stages (repair, installation, etc.), then a separate index is applied to each type of work.
To the elements of direct costs. The tariff is applied to each item of the price. The results obtained are then summed up to determine the total cost estimate.

Estimate = (salary x tariff + operation of machines x tariff + materials x tariff) x volume of work.

This methodology makes it possible to approximately calculate construction prices on average for the region, since the cost of resources is determined based on the results of a monthly calculation of weighted average prices carried out by the Center for Construction at the regional level. This technique allows investors to focus on reasonable expenses.

Other methods

Budgeting involves calculating resources at current prices and tariffs. The calculation is based on the need for materials, costs of delivery and installation of equipment.

The resource-index method of preparing estimates is used in construction. It is a combination of the resource method and an index system. It was developed in the early 90s of the last century for the purpose of planning in conditions of inflation. Its advantage is the correct calculation of the cost of work and the ability to use real prices. Due to its high labor intensity, this method is less popular than the basic one.

In the method of strengthened standards, data from previous similar projects is taken as the basis for calculations.

If the compensation method is used, then the price of work calculated in base prices includes additional costs associated with changes in tariffs for resources. These costs are determined during the design and construction process. The customer compensates all actual costs of contractors, provided that they are confirmed. These include:

overused materials;
low labor productivity;
intermediary services.

This method does not allow you to compare prices with optimal (market average). The contractor will benefit from a facility with high material consumption. He will no longer have the desire to use new technology and progressive construction methods.

Resource method of budgeting: description

The calculation is carried out in current prices of cost elements necessary for the implementation of the project. The calculation takes into account the cost of resources, logistics information (distance and methods of delivery of materials), energy consumption, and equipment operating time.

During the calculation process, the following indicators are highlighted:

labor intensity of work (person-hours) necessary to determine the amount of remuneration;
number of operating hours of equipment;
Consumables.

Costing is carried out according to the specifications of products and parts - a statement that indicates the rate of resource use for the manufacture of a unit of product. The resource method of drawing up local estimates is based on the actual cost of materials. Despite the high accuracy of calculations, this method is rarely used due to the large amount of time required for calculation. In addition, it is very difficult to justify the market price for a resource.

The classic resource method of budgeting involves calculating using the following formula:

Cost = labor intensity x cost person/hour + number of machines/hour x cost of machine/hour + number of materials x cost.

Advantages and disadvantages

The issue of estimated pricing in construction has always been taken seriously. Increasing demands from investors, especially government customers, for the quality of documentation and accuracy of calculations have led to the fact that in practice the resource method of budgeting has increasingly begun to be used. Since the current one is used in the calculation process, the main principle of the state pricing policy is fulfilled - the formation of the necessary costs. This method has proven itself to be the most active and flexible. The customer can see the current cost of all types of work. You can always evaluate the impact of certain design decisions.

The resource method of budgeting allows the government customer to:

determine the economically justified cost of work;
calculate the starting price of a government contract for an auction by placing quotations;
quickly find suppliers, developers and contractors who are ready to fulfill the order at the market price.

Resource method of budgeting: example

№	Name	Unit change	Need	Cost, rub.
№	Name	Unit change	Need	Per unit	General
1	Drain	1000 m 3 buildings	6,27	61,2	383,85
2	Installation of valves	1 PC.	4	7942,2	31769
3	Pipe laying	100 m pipeline	0,33	29919	9873,2
4	Steel transitions	PC.	4	39,98	155,92
5	Steel bends	set	8	44,92	359,36
6	Cranes	PC.	28	186,95	5234,6
7	Balancing valve	PC.	8	2610	20880
8	Nipple 20 mm	PC.	8	29,66	237,28
9	Valve	PC.	10	1859	18590
10	Nipple 15 mm	PC	10	23,73	237,3
11	Installation of pipes	100 pieces.	0,54	14449	7802,3
12	15 mm pipe	PC.	38	6,23	236,74
13	Squeegees with a diameter of 15 mm	set	10	30,68	306,8
Construction works					49444
Materials					46622
Machines and mechanisms					17933
Payroll					25533
Overheads					22696
Estimated profit					13100
Total					175328

Overhead costs, payroll costs and estimated profits can be broken down separately for each type of work.

Where can I get the data?

The resource-index method of budgeting, an example of which was presented earlier, is used at all stages of design. In the process of developing working documentation and the project, the method of strengthened standards is additionally used.

The estimate is compiled according to the following data:

list of required materials;
list of necessary works;
costs of paying for personnel services;
cost of equipment operation;
standard profit.

The data of the first three points is entered in the process of drawing up project documentation. The remaining cost items are calculated based on fixed and variable costs. Prices for materials include the cost of purchasing from suppliers, as well as logistics services. Resources are determined based on data from the GESN-2001 collections.

As additional sources of information, you can use the local statement (form No. 5). It is used to calculate the need for labor costs (person/hour), time of use of mechanisms (machine/hour), and material consumption (in physical meters). Based on resource prices, the cost of direct costs during the forecast period is calculated.

Price for government orders

The initial price of a government contract for auctions is calculated by the customer based on the approved project documentation. The customer sends the calculated estimate for examination. The inspection organization, based on the estimate and current prices on the date of drawing up the document, verifies the compliance of the calculated cost with current standards. Based on the results of the inspection, a conclusion is issued on the total cost of the object, calculated in base prices and at the time of drawing up the estimate.

The initial contract price is recalculated to the inflation index. Indices are developed by the Ministry of Economy of the Russian Federation by industry. The final decision is documented in the initial price protocol and approved by the customer. The latter can independently calculate the costs of constructing an object using the resource method. If a significant difference is determined between the results of calculations using the resource and index methods, then the customer can contact the investor for approval of an individual index.

Features of the use of resource and resource-index methods

When applying the resource (resource-index) method, the following resource indicators are identified as initial data for determining direct costs in local estimates (estimates):

labor intensity of work (person-hours) to determine the wages of workers performing the relevant work and servicing construction machines;
time of use of construction machines (machine-hours);
consumption of materials, products (parts) and structures (in accepted physical units of measurement: m3, m2, t, etc.).

To highlight resource indicators, GESN-2001 and design materials (as part of projects, RD) on required resources can be used, including:

statements of material requirements (hereinafter - VM) and consolidated statements of material requirements (hereinafter - SVM), compiled separately for structures, products and parts (specifications) and for other building materials necessary for the production of construction, special construction and installation works on the basis of state elemental estimate standards;

data on the labor costs of workers and the time of use of construction machines, given in the section of the project “Construction organization” (in the construction organization project - POS, in the work organization project - POR or in the work execution project - PPR).

Determining the estimated costs of operating construction machines

As part of local estimate calculations (estimates), the costs of operating construction machines are determined based on data on the time of use (standard requirement) of the necessary machines (machine-hour) and the corresponding price of 1 machine-hour of operation of the machines.

The standard need for construction machines can be determined on the basis of highlighting and summing up in a local resource list or in a local resource estimate (estimate) the resource indicators for machines used at the site (during the performance of work), with a comparison of the results obtained with the data of the PIC (POKR) or PPR with the choice of the most acceptable option for the user.

It is recommended to determine the cost of operating construction machines:
at the basic price level - according to the collection of estimated standards and prices for the operation of construction machines and vehicles;
at the current price level - based on information about current (forecast) prices for the operation of construction machines.

Information on current prices for the operation of construction machines can be obtained from regional pricing authorities in construction, from contract construction and installation organizations, mechanization trusts (departments) or other organizations that have construction equipment at their disposal.
To determine the cost of 1 machine-hour of operation of construction machines by calculation, the methods given in Appendix No. 3 to this Methodology can be used.

The current level of estimated prices for the operation of the corresponding type of construction machines can be determined on the basis of the basic level of prices given in the collection of estimated standards and prices for the operation of construction machines and vehicles, and indices of changes in the cost of machines, calculated based on the available information on current prices for operation cars In this case, both direct counting (by calculation) and the method of unified resource-technological models (RTM) can be used for the corresponding groups of machines, which provide data on the need for resources, and a basic valuation of these resources, compared with the current price level .

Determining the estimated cost of material resources

As part of local estimate calculations (estimates), the cost of material resources is determined based on data on the standard needs of materials, products (parts) and structures (in physical units of measurement: m3, m2, t, etc.) and the corresponding price for the type of material resource. The cost of material resources is included in the estimate documentation, regardless of who purchased them.

The normative need for material resources can be determined by:

based on the allocation and summation in local resource statements or in local resource estimates (estimates) of resource indicators for materials, products (parts) and structures used in the construction of an object (performance of work), with a comparison of the results obtained with data from design materials (statements material requirements - VM, summary bills of materials - SVM) and selection of the most acceptable option for users;
according to design materials (project or RD): VM and SVM, as well as specifications as part of the RD.

The cost of material resources can be determined:

at the basic price level - according to collections (catalogues) of estimated prices for materials, products and structures - federal, territorial (regional) and sectoral;
at the current price level - at the actual cost of materials, products and structures, taking into account transport and procurement and storage costs, markups (surcharges), commissions paid to supply foreign economic organizations, payment for the services of commodity exchanges, including brokerage services, customs duties.

The determination of current prices for material resources for a specific construction project is carried out on the basis of initial data received from the contractor, as well as suppliers and manufacturing organizations.

In order to analyze the submitted initial data and select optimal and reasonable cost indicators, construction participants are recommended to monitor prices for material resources.

For the products of natural monopolies, prices and tariffs are applied, at which state regulation is carried out, including tariffs for electrical and thermal energy, tariffs for rail, river and sea transportation, etc.

The cost of imported products (equipment, materials, products and structures) is determined, as a rule, based on purchases made by organizations in the prescribed manner.

The free (market) price usually consists of:

foreign trade (contract) price (customs value), including costs in foreign currency for the delivery of products to the Russian border, converted into rubles at the rate of the Central Bank of the Russian Federation valid on the date of acceptance of the cargo customs declaration for customs clearance;
customs payments, consisting of customs duties, fees for customs clearance, and other customs payments established by the legislation of the Russian Federation;
other expenses for procurement, transportation and sales attributable to costs, including transportation costs, insurance payments, storage costs, loading and unloading costs, commissions to intermediaries, sales costs;
value added tax (VAT).

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.

Cost calculation (statement) of current estimated prices for materials, products and structures is compiled according to cost elements.

Funds for payment for the transportation of heavy cargo are included in the cost of materials, products and structures (as part of the cost of transport services).

To draw up investor estimates, it is recommended, based on data from contracting construction and installation organizations and the results of statistical observations on prices for building materials, parts and structures in each region, at least once a quarter to develop and constantly maintain in working order on a computer basis regional statements of current estimated prices for materials, products and structures.

Statements can also be compiled for specialized construction and for construction prices generated for individual large construction projects.

Selling prices for products, materials and semi-finished products (concrete, mortar, bitumen, asphalt concrete and black crushed stone mixtures, road bitumen emulsions, trees and shrub seedlings, turf and plant soil, etc.) manufactured under construction conditions are determined by calculations.

In the calculations, in addition to the costs of preparing materials and semi-finished products, other costs associated with their preparation (overhead costs), the necessary profit, taxes and fees assessed in accordance with current legislation are taken into account. In calculations, other (overhead) costs and profits are calculated from workers' wages.

The resource estimate is beneficial to both the customer and the contractor. First of all, because it does not allow you to deceive either one or the other. After all, the customer and the contractor are not enemies, but allies, they strive for one result - to build “Two banks of one river.”

Currently, there is a lot of talk about the spread of the resource method ( pure resource method ) drawing up estimates for the construction of facilities. Interest in this is caused by the absence in most regions of the Russian Federation of a modern cost estimate and regulatory framework containing estimate standards and prices that make it possible to determine with high reliability the cost of work performed using new materials, modern construction equipment and technologies. Therefore, the Gosstroy of Russia is strongly promoting the resource method of budgeting.

The program will give you the opportunity to draw up estimates using the resource method, without waiting for the Regional Pricing Centers to compile and approve last year’s prices, and then come up with (let’s not be afraid of this word) indices for them.

The Gosstroy of Russia gives you the right to use GESN for drawing up estimates using the resource method. At the present stage, there is an effective mechanism that allows you to use this right.

Only a resource estimate can make the customer and the contractor allies.

The resource estimate also allows you to determine the competence of the contractor. If a contractor refuses to work within the resource estimate, then the question immediately arises: “How will he carry out work at the site if he cannot put on paper the technology for carrying out this work?”

I.V. Dedov, A.I. Pochufarov

MDS 81.35-2004 - clause 3.28. With the resource method of determining cost, the resources (cost elements) necessary to implement the design solution are calculated in current (forecast) prices and tariffs. 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, operating time of construction machines and their composition, labor costs of workers. The specified resources are allocated from the design materials, various regulatory and other sources.

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Key difference between resource calculation and estimate, compiled according to basic unit prices, can be formulated in several theses:

1) Estimates in TER (FER) - unit prices can be drawn up both at the base and at the current price level. We can say that the 2001 base is almost always translated into the current level by indices for a specific quarter, however, some organizations practice drawing up estimates at the base level for a more convenient comparison of various calculations and simplifying the work of the estimator. At the same time, calculations in GESN have only one price level: current, and in contrast to unit prices, where transfer from the 2001 base is carried out, as a rule, by one or several indices, in elemental standards the cost of each resource is established individually according to collections of current prices.

2) The cost estimate from the estimate in GESN, compiled by the resource method, demonstrates a complete list of construction costs contained in it: labor, material, as well as standard indicators for the operation of machines and tools. It is believed that the integrated use of values from collections of current prices for a specific quarter and price lists of suppliers of materials and components makes calculations in GESN more accurate and adequate to the actual construction conditions.

3) The complexity of the two most common methods of preparing estimates: the resource and base-index method varies quite significantly. In the first case, all cost components are combined by element: materials, wages of main workers and machine operators, operation of equipment and vehicles, and summarized in monetary terms - the basic level. With the base-index method, indicators for 2000 must be brought to current values by indices: either multiplied by cost elements, or applied to each line item separately according to collections of indices issued in individual regions. When drawing up a local resource estimate, on the contrary, all cost elements are distributed by type and are initially indicated in natural units of measurement: man-hours, pieces, tons, machine-hours, etc. Then, opposite each line, the cost of the resource is written, taken from the price list, price list or collection. Multiplying price and quantity, as is known, gives the cost of the product, in this case, the element of direct costs. The summation of all resources using suitable coefficients gives the final cost of construction and installation work or repairs, which is considered by many experts to be more accurate than the results of the estimate calculated using the base-index method.

The estimate in elemental prices of GESN is the fundamental format for calculating construction and other costs at current prices based on fixed labor costs and material consumption. As is obvious from the name, this type of price is made up of elements, like most of the objects and things familiar to us: an orange from slices and peel, a car from many parts. As examples of complex and simpler systems, these comparisons are very clear. It is much more difficult to try to systematize intangible construction technologies, techniques and actions, however, in domestic pricing this task has been solved quite successfully. Each elemental price of GESN consists of a certain set of components, segmented into three types: wages of machinists (main workers), materials and operation of machines. The set of these resources and their quantitative parameters for each construction, installation or commissioning technology is unique, or at least conceived in this way. The range of resources used and their combinations is very wide: from prices such as dust removal, in which, in addition to the salaries of the main workers, only non-standardized resources are used, to the installation of complex technological equipment, during which more than twenty different elements are used. Knowledge of the basic principles of pricing reflected in the guidelines for drawing up construction calculations, the current SNB FER, TER and GESN, the professionalism of estimators allows us to offer qualified and inexpensive estimate services both in the Krasnodar Territory (Krasnodar, Sochi, Novorossiysk, Tuapse, Belorechensk, Maikop, Anapa, Gelendzhik, Yeisk, Apsheronsk, Armavir, Labinsk, Slavyansk-on-Kuban, Ust-Labinsk, Goryachy Klyuch, Novorossiysk, Abinsk), and in other regions: Moscow, Perm, St. Petersburg, Vologda, Astrakhan, Nizhny Novgorod, Ufa , Vladimir, Lipetsk, Novosibirsk, Murmansk and the Murmansk region, Krasnoyarsk, Tyumen, Yaroslavl, Penza, Stavropol, Kazan, Tomsk, Belgorod, Chelyabinsk, Ulyanovsk, Samara, Tver, Orenburg, Kirov, Chelyabinsk, Volgograd, Ekaterinburg, Omsk, Orel, Vladivostok, Kaliningrad, etc. Drawing up estimates in FER, GESN, departmental or territorial rates along with other estimate services: development of forms KS-2, KS-3, statements of volumes, as well as resource statements, is carried out as standardized and correct as possible. One of the classic types of estimate calculations is considered to be calculation in GESN prices, a feature of which is the detailing of the resource part of the installation, construction and other types of work performed. The posted sample of the GESN estimate demonstrates one of the most labor-intensive types of estimate calculations - the resource method, which clearly reflects current costs broken down into elements: wages of builders, operation of equipment and tools, material and technical parts.

An example of an estimate for the installation of a reinforced concrete foundation in the elemental prices of GESN

Pricing code	Resource codes	Name	Unit measurements	Quantity
GESN 01-01-003-02		Work on developing soil with excavators into a dump with a 1 m3 bucket, group 2 soils	1000 m3	1
		ZTR 2nd category	man-hours	6,89
		ZTM	machine-hours	14,99
	1. 060249	Single-bucket crawler excavator 1 m3	machine-hours	14,99
GESN 01-01-012-13		Work on developing soil with excavators into a dump with a 1.25 m3 bucket with loading into dump trucks, 1 group of soils	1000 m3	1
		ZTR 2nd category	man-hours	4,95
		ZTM	machine-hours	24,22
	1. 060250	Single-bucket crawler excavator 1.25 m3	machine-hours	10,48
	2. 070149	Bulldozers 79 kW - 108 hp	machine-hours	3,26
GESN 06-01-001-01		Construction of concrete preparations	100 m3 of concrete in action	1
		ZTR 2nd category	man-hours	180
		ZTM	machine-hours	18
	1. 020129	Tower cranes 8-ton	machine-hours	18
	2. 111301	Surface vibrator	machine-hours	48
	3. 400001		machine-hours	0,13
	4. 101-1668	Mat	m2	250
	5. 411-0001	Water	m3	0,2
	6. 401-9021	Concrete	m3	102
GESN 06-01-001-23		Construction of a strip reinforced concrete foundation with a width of more than 1000 mm	100 m3 of concrete in action	1
		ZTR 3.3 category	man-hours	323,32
		ZTM	machine-hours	25,17
	1. 020129	Tower cranes 8-ton	machine-hours	23,68
	2. 030101	5 ton forklifts	machine-hours	0,27
	3. 021141	10 ton truck-mounted crane	machine-hours	1,22
	4. 111100	Deep vibrator	machine-hours	15,47
	5. 040502	Installation for manual DC arc welding	machine-hours	123,76
	6. 331532	Electric saw	machine-hours	102
	7. 400001	Onboard vehicle with a carrying capacity of 5 tons	machine-hours	1,83
	8. 101-1513	Electrodes E42 D 4 mm	T	0,13
	9. 101-1805	Construction nails	T	0,098
	10. 101-1668	Mat	m2	60
	11. 102-0061	Edged boards 3 grades 44 mm thick	m3	0,26
	12. 102-0053	Edged boards 3 grades 25 mm thick	m3	0,1
	13. 204-9001	Armature	T	6,6
	14. 401-9021	Concrete	m3	101,5

In the posted example, foundation construction work is priced with elemental prices in natural values. To convert to monetary units of measurement, its value, taken from collections of current prices for materials, labor resources, or operation of equipment, is indicated next to each cost element. If the necessary materials or equipment are not included in the collection nomenclature, you can use supplier price lists and price lists, when working with which the estimator needs to remove VAT from the cost of materials and add transportation and procurement costs (TPC), which can be calculated for each price individually or allocated to separate section.

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 project documentation or from measurement results. Labor costs and the duration of operation of machines and mechanisms are determined according to standard data, and the cost per unit volume of each resource is taken to be the current market value.

In modern conditions, this method is gaining priority in construction design.

The cost of construction for the purposes of real estate valuation is determined by the resource method using the formula:

S str =[(S 1zp *T r + S emm i T emm i + S m j V m j)+NR+SP]+P r Z+KI+PP,(37)

where C str – construction cost;

C 1salary - the estimated price of one person-hour of labor in current prices (rubles);

T r - labor costs (man-hours);

C um i is the price of machine-hour i of construction machine in current prices (rubles);

T emm i - operating time of construction machine i (hours);

C m j is the estimated price of a unit of measurement of the j-th material in current prices (rub.);

V m j - volume of the j-th building material (m 3, m 2, kg, pcs.);

n is the number of construction machines and mechanisms used;

m is the number of types of building materials used;

HP - overhead costs;

SP - estimated profit;

P r Z – other costs;

CI - indirect costs not taken into account in the estimate;

PP is the entrepreneur's profit.

It should be noted that the RM, which operates directly with costs in current prices, provides a better approximation to the market value of a building (structure) than the basis-index method.

However, RM requires a lot of labor, high qualifications and significant experience of the appraiser.

Despite the fact that many software packages have now been developed for the preparation and issuance of estimates, the resource method is of limited use in the practice of valuation activities, since it involves a labor-intensive determination of the volume of construction and installation works, the costs 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 prices that take into account modern work 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, not the cost of restoration.

Sequence of cost calculation using the resource method:

1. From local and site estimates (calculations), technical passports or results of field measurements, resource indicators for a given object are identified:

Data on the labor intensity of work (man-hours) - for 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 material consumption (m 3, m 2, linear meters, tons, etc.).

2. According to the RCSS data, the following are determined in current prices as of the valuation date:

Cost of 1 man-hour of construction workers and machinists;

Cost of 1 machine-hour of relevant machines and mechanisms;

Estimated prices of materials, products and structures (this data can also be obtained from manufacturing plants, small wholesale and wholesale trade enterprises in the region).

3. The current costs of resources as of the valuation date are calculated by multiplying resource indicators by the corresponding costs (prices) and then summing them up by elements of direct costs. The result is the amount of direct costs for the facility as a whole.

Varieties of the resource method are:

- resource-index method, characterized in that resource prices are taken not at the current level, but at the base level, for example, as of 01/01/84, 01/01/91, 07/01/99, etc. 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 costs of resources by the corresponding indices, and then sum up 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 of wages of main workers and operation of construction machines are determined not on the basis of elemental estimate standards or resource indicators, but as a percentage of the cost of building materials based on average statistical data from construction organizations or a specific contractor (for a certain type of building);

- « 50x50 method", 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 currency offsets (ruble settlements at the rate of the Central Bank of the Russian Federation) for work performed, providing for equality of costs for 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 work performed, taking into account customer claims (redevelopment and alterations during construction) 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 restoration of recently 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).