Types of calculation of estimated cost. Features of drawing up estimates in construction
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 predicted 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 work conditions 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 in which the 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 machines 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 made 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 refundable 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.), which are 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.
In most cases, the preparation of estimates is carried out by professional estimators, and various auxiliary specialized programs are almost always used. Therefore, problems often arise with how to read estimates without having the appropriate knowledge in this area. Despite the fact that the document in question often has a rather impressive and cumbersome appearance, it is quite possible to analyze the estimate without being an estimator at all. To do this, you need to follow some basic rules and recommendations.
Drawing up estimates will become a much simpler process if you entrust this task to professionals.
Types of estimate documentation
local estimate or local estimate. The most common document that is drawn up at almost any facility under construction or when performing any work. There are a large number of different variations, but the most common are the following documents, which differ in the number of columns in the form:
- 16th column. The most complete and detailed version of the estimate (along with the following), used in cases where a full-fledged project is being developed, an integral part of which is estimate documentation;
- 17th column;
- 11th column. This type of estimate has been the most common lately. Its widespread use is due to its ease of perception, which distinguishes it from the options described above. At the same time, the estimate contains all the information necessary for making a decision;
- 7th column. It is used when using the resource method, which is especially common during the construction of private facilities or when performing a small amount of work;
- object estimate. Compiled on the basis of local calculations for individual types of work. It is necessary on large objects to determine their full cost.
Despite the fact that the above versions of forms for various estimates are officially approved, in practice, various variations of them are quite common. However, the general principles for deciphering estimates, which are described below, do not depend on these minor adjustments.
We read the estimate compiled using the basis-index method
The basic index method, without a doubt, is the most widespread in modern conditions. The easiest way to decipher the estimate compiled using it is to look at the example of the most detailed 17-graph. The fact is that the much more common option, containing 11 columns, is much simpler and contains almost the same information, only in a more compressed form. Having dealt with 17 columns, reading the estimate of 11 will not be difficult.
Decoding the estimate header is quite simple. It contains “I approve” and “Agreed”, which are signed by the responsible persons (most often, managers) of the contractor and the customer, respectively. The date is indicated.
This is followed by the title of the document, the name of the object and its main parameters, obtained as a result of drawing up the estimate in question, including the final cost, wage fund, labor intensity (with a separate highlight of the labor costs of drivers). The calendar period in the prices of which the calculation is performed is also indicated here.
The header of the table consists, as noted above, of 17 columns:
- “Item No.” - the number of the estimate item, as a rule, either continuous numbering is used throughout the document, or starting for each section with one;
- “Justification” is the code of the estimated price applied. Taken from GESN-2001 or TER-2001, depending on which regulatory framework is applied;
- “Name”, “Unit” change." and "Col." - the name of the work being assessed, the units of measurement in which its volume is calculated, and their quantity. The data to be filled out is taken from the work sheet drawn up on the basis of the project, or the defect sheet (when performing repair work);
- “Unit cost, rub.” - consists of four columns, the first of which indicates the total price of the work per unit of measurement, and the other three - its components, namely the main salary of workers, EMM and salary of machinists. The data is taken from the corresponding prices;
- “Total cost, rub.” - also consists of four columns of similar content, but the values for filling them are obtained by calculation - by multiplying the volume of work by unit prices;
- “Labor costs” - the next four columns contain the labor costs of the main workers (per unit of measurement and total) and machinists (also per unit of measurement and total).
Deciphering the final part of the estimate (“the tail” as the estimators themselves often call it) does not present any problems. Depending on the agreements between the customer and the contractor, it may consist of a varying number of lines, but usually includes:
- conversion index to current prices. As a rule, the latest one published by Gosstroy is used. They are applied to the total cost obtained from the estimate;
- expenses for temporary buildings and structures and unforeseen expenses (standards are taken that take into account construction conditions);
- VAT. This item of the estimate does not need to be deciphered;
- “TOTAL according to estimate.”
Other types of local estimates made using the basis-index method use, in most cases, almost the same columns and components of design and calculation.
Reading the local resource estimate
The resource method is used mainly in private housing construction, when constructing small objects or performing work when the customer is an individual or a private investor, and the contractor is a team of workers or a small construction company. Therefore, there are no uniform forms of budgeting for all, however, to decipher the document in question, it is still possible to highlight some main points and elements.
The header of the local resource estimate is compiled, as a rule, in the same way as in the option described above when calculating using the basis-index method. It contains approval and agreement by the managers of the contractor and the customer and basic data on the facility.
The table consists of estimate columns, the name and explanation of which is as follows:
- “No. item” - number of the estimate item;
- “Rate code and resource codes” - a feature of the estimate compiled by the resource method is the listing of the resources used for each type of work. To designate them, the codes indicated in the regulatory estimate base are used;
- “Name of work and costs”, “Unit of measurement” and “Number of units” - these three columns contain information on the work and costs that are carried out to complete them, the units of measurement used in calculating volumes and their quantity;
- “Price per unit of measurement” is the actual price for each type of work. It is taken in the amount agreed upon by the customer and the contractor. Can be obtained on the basis of current regulatory frameworks (GESN, TER) with the corresponding price increase indices;
- “TOTAL costs” is an indicator that is calculated by multiplying the volume of each job and the resource used to complete it by the corresponding price.
The final part of the estimate is compiled in the same way as in the case of using the basis-index method, so deciphering it does not present any special problems. As a rule, unforeseen costs, expenses for temporary buildings and structures, and VAT are taken into account. By agreement between the customer and the contractor, other similar types of costs may be included.
Reading the object estimate
The object estimate consists of almost the same elements as the various local options described above, which makes its decoding quite simple.
“Agreed” and “Approve” are placed in the header of the document, where the managers or responsible persons of the contractor and the customer, respectively, must sign.
Below is basic information about the document itself, including:
- name of the construction site;
- name of the estimate and object;
- the main parameters obtained as a result of the estimate calculation, namely:
- the total cost;
- the amount of funds needed to pay for labor;
- calendar period in the prices of which the calculation was carried out.
The table header consists of the following main points:
- “No. item” - item number of the object estimate;
- “Number of estimate calculations (estimates)” - the number of the local estimate included in the object;
- “Name of work and costs” - types of work for which local estimates have been drawn up;
- “Estimated cost, thousand rubles.” - includes columns containing the cost of construction, installation or other work, as well as equipment, furniture and inventory, and the “Total” column. Data is taken from the corresponding local estimates;
- “Funds for wages, thousand rubles.” - information on this indicator is also in local estimates;
- “Unit cost indicators” is a column that in practice is filled out quite rarely and is mainly of a reference nature.
The final part of the object estimate is compiled in the same way as in other options, so its interpretation is quite simple. In most cases, unforeseen costs, expenses for temporary buildings and structures, and VAT are taken into account. By agreement between the customer and the contractor, other similar types of costs may be included.
Using the above basic rules for deciphering estimates will allow you to easily read such a document and understand what it contains.
The process of drawing up design and estimate documentation involves the preparation of its central element - the estimate. We are talking about a special financial document, which indicates a list of expected costs on the part of the construction customer for the development and implementation of activities, and the approximate amount of financial investments. As for capital investments, they are necessary for work that requires cash injections.
We are talking about the costs of design and survey activities and the financial income received by the company when the contractor fulfills the estimate.
The estimated cost means the specific amount of money required for the development, implementation of the project and construction based on available technological solutions and materials. To calculate the estimated cost, special standards and pricing methods are used. In some cases, the estimated cost is determined in a much broader sense.
The estimated cost, calculated by specialists, is the main parameter with which:
- determine the value of the proposed capital investment;
- organize financing of construction activities;
- draw up a contract price for the required products;
- pay contractors for work performed;
- pay expenses associated with the purchase and delivery of equipment;
- reimburse financial resources in accordance with the points provided for in the consolidated estimate.
In modern realities, the preparation of estimate documentation is carried out on the basis of a methodology that takes into account the market relationships that take place between participants in the construction and investment process. At the stage of determining the cost in market conditions, the main thing is the possibility of using contract prices for construction activities and related products.
The current system of estimate standards, which was developed back in 2001, contains several principles with the help of which participants in the activity in question enter into two-tripartite contractual relations and determine the estimated cost:
- the price of construction products is often adjusted based on the stage of project implementation;
- the cost of construction products is regulated by contract;
- regulatory and estimate bases at the state level, taking into account local, territorial and industry-specific features of the implementation of work;
- contract bidding allows you to determine the optimal timing, cost and quality of project implementation;
- price tags for design and contract work are formed using a flexible or variable approach, where there is no strict centralization and regulations;
- adjustments may be made to the estimate standards taking into account industry, company, territorial and regional amendments.
The final value of the cost of construction products is compiled by several entities working independently of each other:
- contractor company;
- designer;
- construction customer;
- investment company.
An increase is possible in only 2 main ways:
- through rising prices for building materials or related products;
- due to rising prices for construction work.
The cost of construction products, as well as production volumes, are adjusted by demand. The dependence here is simple - as the price of suburban real estate rises, the cost of constructing 1 square meter increases. But the number of houses being built is also increasing.
Representatives of participants in the construction and investment process can draw up estimates. These specialists include:
- a general contractor who sets the cost of work by conducting contract tenders;
- construction customer estimating the preliminary cost at the stage of preparation of the feasibility study. Often, an investor's estimate for a specific package is drawn up by analyzing tender documentation;
- a designer who has previously signed an agreement with the customer. In the case under consideration, cost estimates are drawn up using a fixed price and the resource method.
As for the cost of construction products, it is assessed by both the contractor and the customer, since the conditions between them are equal. Based on the agreements, a contract is drawn up and signed. The accuracy of cost determination is based on the type of estimate, as well as additional information provided for the preparation of estimate documentation.
Traditionally, experts distinguish several types of estimates presented below.
- Investor estimate. In the vast majority of cases, it is carried out at the stage preceding the preparation of project documentation, in accordance with the application of investors. Its main goal is to determine the initial cost of the auction item. To determine the estimated cost of the project, the following documentation is used:
- sketch of the designed building;
- general construction plan;
- object placement diagram;
- detailed specifications, as well as the volume of building materials and additional equipment used.
- Conceptual estimate. Estimates of this type are prepared when developing specialized proposals from investors. Taking into account the collected data, the amount of investment is determined. The accuracy of determining the estimate in this case is not higher than 17%.
- Estimate from the estimating department or designer. To do this, it is important to prepare complete and accurate documentation. It is compiled on the basis of a finished project, working drawings, unit prices, and elemental cost estimates used in construction. The accuracy value in the case under consideration is close to 2%.
- Contractor's estimate. In the considered option, the development of estimate documentation is carried out at the stage of preparation for drawing up a contract, taking into account the tender documentation drawn up by the investor or customer. The contractor needs to decide on the price of his own proposal, based on the current TER-2001 and FER-2001. In this case, the estimate for construction and installation activities is close to the company estimate. The contractor's side specifies all necessary additional information. Price lists are taken into account. Among other things, this document also provides for the customer’s own profit. Construction estimates in this case are not higher than 5%.
Types and features of estimates
Budgeting methods
Calculation of construction estimates for landscaping
Cost estimate (costs) is intended to group the upcoming expenses of an enterprise aimed at carrying out any activity. In addition, there are estimates aimed at financing the activities of any enterprise or organization. The purpose may be to carry out design or construction work and the like. In our article we will talk about the types of estimates, methods for compiling them, and give an example of calculating a construction estimate for landscaping.
Many facts of economic activity require estimates. There are different types of estimates, it depends on the type of activity of the organization, its organizational and legal form. Thus, manufacturing companies prepare cost estimates for production, non-profit organizations - estimates of income and expenses, construction companies - specialized construction documentation, which includes estimates for construction and installation works (construction and installation works) and for the development of design documentation.
Types of estimates
Production cost estimate
Includes planned costs for manufacturing products and is compiled for each type of product produced.
It indicates direct, or variable, costs that depend on the volume of output:
- material costs;
- wages of production workers and insurance premiums;
- depreciation deductions;
- other expenses directly related to the production of products.
Here is formed partial cost of the product.
Such cost estimates are used to calculate the standard cost of finished products at which they will be accounted for in the warehouse, and the selling price at which these products will be sold to customers.
The production cost estimate allows you to control the use of resources - to prevent overexpenditure of material costs, timely identify deviations of actual indicators from planned ones, analyze and eliminate the causes of deviations. Without a production estimate, it is impossible to control actual costs.
Estimates of income and expenses
In the income and expense estimates of HOAs (homeowners' associations), TSN (real estate owners' associations), garage cooperatives, and gardening non-profit partnerships, the income indicates the amount of membership and (or) targeted contributions that go to the maintenance of the non-profit organization, and the expenses indicate all expenses incurred. her expenses.
The expenses of such organizations include, among other things, the salaries of the accountant and the chairman, security costs, costs of utility bills, garbage removal, fire safety, etc. Estimates are approved by the general meeting of owners.
At the end of the year, the audit commission checks the validity of the expenses incurred, their documentary evidence, and the compliance of actual expenses with the expenses indicated in the estimate.
Construction estimates
Compiled for construction and installation work on repairs, major overhauls of buildings and equipment, for reconstruction and construction of new facilities (buildings, residential buildings, cottage communities), landscaping of courtyard areas, laying roads, etc., as well as for design and survey work construction work.
3 components of the estimate for construction and installation work:
1) direct costs;
2) overhead costs;
3) estimated profit.
The estimates for investment projects include the costs of design, survey, construction and installation work, and the profit that the contractor should receive from the work.
As a rule, the price in investment contracts and construction contracts is negotiable (that is, free, not tied to anything).
The cost of construction is determined at the stage of preparing design and estimate documentation, taking into account economic, geographical and natural factors, and local conditions. Subjects of investment activity (investors, customers-developers, contractors) are independent and equal in rights, therefore the price for capital construction projects is set by mutual consent of the parties.
The cost of construction can be determined at different stages, for example:
- design work (drawing up a general plan, sketches, etc.);
- construction and installation work (direct execution of construction work);
- commissioning work to put into operation the necessary equipment at the facility under construction.
Prices in construction estimates are determined on the basis of a variant and flexible approach without strict regulations and excessive centralization. Contract bidding allows you to choose the optimal cost, timing and quality of project implementation.
The cost of construction products and the volume of production depend on demand: the more housing is in demand, the more expensive 1 m 2 of living space is and the more residential buildings are built.
Any participant in the investment process can draw up an estimate:
- designer working under a contract with the customer. In this case, the estimate is usually prepared using the resource method or at the basic level using a fixed price;
- customer - determines the preliminary cost of the investment project or draws up an investor estimate for a package of tender documentation;
- general contractor - determining the cost through contract bidding.
Depending on which of the subjects of investment activity compiled the estimate, the following types are distinguished (Table 1).
Table 1
Types of construction estimates
|
Type of construction estimate |
Who makes up |
At what stage is it compiled? |
How is the amount of investment determined? |
Calculation accuracy |
|
Conceptual estimate |
Designer |
When developing investment proposals together with a feasibility study of the project |
Based on the collected information regarding the unit cost of consumer properties or facility capacity |
|
|
Investor estimate |
Investor |
At the pre-project stage, the starting price of the investment project is determined |
The starting price is calculated based on the master plan or sketch of the construction project. The specification and volume of building materials and equipment are calculated using aggregated indicators |
|
|
Contractor's estimate (estimate for construction and installation work) |
Contractor |
At the stage of concluding a contract based on design documentation |
The estimated cost includes the cost of materials and construction and installation works, losses from inflation, the contractor’s profit, and other issues related to construction |
|
|
Customer's estimate |
Developed on the basis of a finished project or master plan, working drawings taking into account elemental estimate standards, unit prices, average values of the cost of resources used in construction |
The estimated cost includes the cost of all stages of construction |
||
|
Executive estimate |
Customer or contractor |
After completion of construction. The question of its necessity is resolved in the process of concluding a contract |
All actual expenses incurred are taken into account, including additional ones that arose during the implementation of the project for both the contractor and the customer. |
The methodology for determining the estimated cost of an investment project, the regulatory framework used and the procedure for carrying out mutual settlements are agreed upon by the customer and the contractor and are recorded in the signed contract.
Local estimates
The summary estimate calculation of a facility under construction is drawn up on the basis of local estimate calculations (estimates), which, in turn, are drawn up on the basis of the physical volumes of work, structural drawings of elements of buildings and structures, accepted methods of work and, as a rule, for each building and structure according to types of work
Contract agreements may provide for enlarged stages of work - technologically complete complexes of construction and installation work. Separate local estimates can be drawn up for them. For example, in estimates for buildings, underground and above-ground parts are distinguished. This allows the customer to pay the contractor for the completed stage of work. For relatively simple objects, the estimated cost may not be grouped into sections.
The result of the estimate calculation in the local estimate is direct costs. Next, the size of overhead costs and profits is determined. Overhead costs are added to the total direct costs as a percentage. After this, the total cost is calculated. Profit is accrued on it (also as a percentage).
Determination of construction costs
The cost of construction can be determined by:
- in the project - according to enlarged estimate standards (price lists, enlarged estimate standards - USN, enlarged prices - UR), integrated indicators of construction costs (UPSC) and cost indicators of analogous objects;
- according to estimates for standard, reusable and individual projects, tied to local construction conditions, and estimates drawn up according to working drawings, using price lists intended for this purpose (USN, UR).
Local estimates for the purchase of technological and engineering equipment are compiled on the basis of specifications for the equipment of the manufacturer, drawings of the technological part of the design documentation, factory price lists and stock exchange lists of wholesale prices for equipment.
Note!
The cost of equipment, determined on the basis of wholesale prices for industrial products, includes the costs of delivering equipment to the construction warehouse, costs of containers, packaging, supply and marketing margins, costs of completing equipment and procurement and storage costs.
Due to high inflation and instability, it is impossible to develop unit prices for certain types of work, the cost of machine hours, operated machines and mechanisms, and determine the level of wages. In this regard, coefficients for estimated prices approved by the State Construction Committee of the Russian Federation in 2001 are applied.
The coefficients show the change in value relative to the specified price level, taken as the base.
Correction coefficients (indices) are developed by regional construction pricing centers (RCCP), which publish a Collection of coefficients for recalculating the estimated cost of construction and installation work once a quarter, and in Moscow - monthly.
Our dictionary
Current price level— the level of cost determined on the basis of prices in force at the time of determining the cost.
Basic cost level— cost level determined on the basis of estimated prices. Designed to compare the results of investment activities over different periods of time, economic analysis and determination of value at current prices.
The method of drawing up estimates using previously approved unit prices and bringing them to the price scale of the current period using indices is called base-index.
Another common budgeting method is resourceful: for each type of work, according to the GESN-2001 collections, the necessary material and technical resources, the time spent on operating machines and mechanisms, and the labor costs of workers are determined in natural meters. Prices and tariffs for the specified resources are accepted current, that is, at the time of drawing up the estimate, or with a forecast for their possible change.
The resource method allows you to fairly accurately determine the estimated cost of construction at any point in time. The required resources are established based on the project documentation.
In this case, a local resource statement is first compiled, and then, based on it, a local estimate calculation is made.
Object estimate calculations
Object estimate calculations (estimates) are compiled for the construction of each individual building and structure on the basis of local estimates (estimates) for individual types of work and costs for buildings, structures and general site work and determine the total amount of all costs associated with the construction of the facility.
Estimated calculations (estimates) included in the site estimates, agreed upon with contracting construction organizations, are the basis for determining the estimated cost of the facility under construction.
Object estimates take into account the cost of all types of construction and installation work, the cost of equipment, fixtures and inventory.
To determine the full estimated cost of an object, funds to cover limited costs are additionally included in the object estimate at current prices:
- to increase the cost of work performed in winter, and other similar costs included in the estimated cost of construction and installation work;
- other work and costs, which are determined as a percentage of the cost of each type of work, costs or the total of construction and installation work according to all local estimates;
- a reserve of funds for unforeseen work and costs, provided for in the consolidated estimate of the cost of construction, to reimburse the contractor’s costs, the amount of which is determined by separate agreement between the customer and the contractor.
If the cost of an object can be determined from a local estimate, an object estimate is not drawn up. In this case, the role of the object estimate is played by the local estimate, which indicates funds to cover limited costs in the same order as for object estimates.
For your information
In the object-based estimate, indicators of unit cost per 1 m 3 of volume, 1 m 2 of area of buildings and structures, 1 m of network length, etc. are ultimately given.
Site estimates drawn up according to working drawings, agreed upon with the construction contractor and approved by the customer, are the basis for payments for work performed. The correctness of determining the price of construction products, and therefore the results of production and economic activities of contracting organizations, depends on the quality of object estimates.
Summary estimate
The consolidated estimate of the cost of construction of enterprises, buildings and structures or their queues determines the estimated limit of funds required to fully complete the construction of all objects provided for by the project. It is compiled on the basis of object estimates (object estimate calculations) and estimates for additional costs not taken into account in object and local estimates.
Based on the approved consolidated estimate of the cost of construction, the limit of capital investments in financing construction is determined.
Each line of the summary estimate corresponds to the data of the object estimate (object estimate) for individual objects, work and costs and has a link to the number of the specified documents.
In the consolidated estimate, a separate line provides for a reserve of funds for unforeseen work and costs:
- no more than 2% - for social facilities;
- no more than 3% - for industrial facilities.
When compiling a summary estimate, current prices are used.
An approximate list of chapters of a consolidated estimate of the cost of industrial and housing and civil construction:
- Preparing the construction site.
- Main construction objects.
- Objects for auxiliary and service purposes.
- Energy facilities.
- Transport and communication facilities.
- External networks and structures of water supply, sewerage, heat supply and gas supply.
- Improvement and landscaping of the territory.
- Temporary buildings and structures.
- Other work and costs.
- Contents of the directorate (technical supervision) of the enterprise under construction.
- Training of operational personnel.
- Design and survey work, designer's supervision.
An explanatory note is attached to the summary estimate submitted for approval as part of the project, which contains:
- reference to the territorial area where the construction is located;
- the level of estimated prices in which the calculation was made;
- a list of catalogs of estimate standards adopted for drawing up estimates for the construction of facilities;
- name of the general contractor;
- features of determining the estimated cost of construction work;
- features of determining the estimated cost of equipment and its installation.
Note!
In practice, when constructing large facilities, in addition to capital investments in the construction of the facility itself, capital investments are provided in the construction of a base for the needs of the construction of this structure.
For this purpose, separate consolidated estimates are drawn up for housing and civil construction and for the creation of a construction industry base, which are included in the cost summary along with the consolidated estimate for industrial facilities. The total estimated cost of construction in these cases is determined by a cost summary combining two or more summary estimates.
If several investors are involved in the construction of objects, then based on the results of the consolidated estimate, the costs of each shareholder's share in the construction are indicated.
We make an estimate
Let's look at the methodology for drawing up cost estimates using an example.
Example
The customer of the work on landscaping the courtyard area is the district government, the contractor is a contracting organization that is engaged in landscaping and landscaping of the territory.
Work on the facility is carried out on the basis of a contract and estimate documentation.
Road work and landscaping of the area are planned.
At the first stage, the contractor draws up a list of planned types of work, indicating their volume and method of execution (Table 2).
table 2
List of planned types of work
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Name of work and costs |
Unit |
Quantity |
Technique |
|
Men at work |
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Construction of driveways covered with asphalt concrete: |
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soil development h = 0.60 m |
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installation of a sand base layer h = 0.30 m |
Sandblasting machine ABSC-1028, compressor TM |
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installation of a layer of rigid laid concrete h = 0.16 m |
Mechanical compactor IE-4502, dump truck KAMAZ-6520, concrete pump BN-80 |
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installation of a layer of bitumen mastic 0.6-0.8 l/m 2 |
Bitumen pump DS-125 |
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installation of an asphalt concrete layer h = 0.07 m |
Mixing plant, paver, dump truck |
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installation of side stone |
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landscaping |
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Lawn installation |
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soil development h = 0.40 m |
59 kW (hp) bulldozer, excavator with 0.25 m 3 bucket, dump trucks |
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Dump truck, milling cutter, self-propelled electric milling cutter |
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sowing lawn grass seeds |
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Watering machine ZIL, lawn mower |
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Tree planting |
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Cutting down dried and diseased trees and shrubs |
Chainsaws |
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Including delivery of planting material |
Dump trucks |
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Improving the mechanical composition and fertility of plant soil |
Mounted tiller, cultivator |
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planting trees with a clod measuring 0.8×0.8×0.5 m, including: |
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Norway maple with crown (4-6 years, height - 1.5-3 m) |
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jasmine (height - 3.0-3.5 m) |
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post-planting care |
Watering machine ZIL |
Based on the list of planned types of work, material costs (Table 3) and wages of workers participating in the project (Table 4) are calculated.
The statement of material costs indicates the amount of materials needed for landscaping work and their cost at current prices.
Table 3
Material cost calculation sheet
|
Type of material |
Unit |
Quantity |
Unit cost, rub. |
Total cost, rub. |
|
Directions |
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fine-grained asphalt concrete |
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rigid concrete |
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Total |
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Lawns |
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fertile soil |
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lawn grass seeds |
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Total |
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Trees |
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Norway maple |
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Total |
The payroll statement indicates:
- volumes of work performed by the contractor's employees;
- hourly tariff rate;
- additional salary;
- wage fund (payroll) for each type of work. Calculated using the formula:
Additional wages are calculated only for heavy work and amount to 15% of the basic wage.
Table 4
Employee payroll sheet
|
Name |
Scope of work |
Standard time, h |
Hourly tariff rate, rub. |
Additional payments, rub. |
Payroll fund, rub. |
|
Construction of driveways covered with asphalt concrete |
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|
soil development h = 0.60 m (m 2) |
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|
installation of a sand base layer h = 0.30 m (m 2) |
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|
installation of a layer of rigid laid concrete h = 0.16 m (m 2) |
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|
installation of a layer of bitumen mastic 0.6-0.8 l/m 2 (m 2) |
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|
installation of an asphalt concrete layer h = 0.07 m (m 2) |
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|
installation of side stone (rm) |
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Total |
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Lawn installation |
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soil development h = 0.40 m |
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creating a soil layer h = 0.2 m |
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preparation of the root layer of soil with the addition of plant soil h = 0.2 m |
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sowing lawn grass seeds |
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lawn care (watering, double mowing) |
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Total |
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Tree planting |
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cutting down dried and diseased trees and shrubs |
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including delivery of planting material |
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improving the mechanical composition and fertility of plant soil |
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|
Total |
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|
Total |
The estimate also includes the costs of maintenance and repair of special equipment used in construction - bulldozers, excavators, dump trucks.
Here is a calculation of the cost of 1 machine-hour of bulldozer operation. The initial data are presented in table. 5, calculation results are in table. 6.
Table 5
Data for calculating 1 machine-hour of bulldozer operation
|
Indicators |
Unit |
Sum |
|
Book value |
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Useful life |
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Number of hours worked per month |
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Annual cost of machine maintenance and repair |
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Tariff rate for wages |
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Cost of 1 liter of fuel |
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Consumption rate of lubricants per 100 liters of fuel consumption |
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Cost of 1 liter of lubricants |
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Overhead rate |
90% of the wage fund |
Table 6
Calculation sheet for 1 machine-hour of bulldozer operation
|
No. |
Indicator name |
Unit |
Calculation |
Total |
|
Initial cost |
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Depreciation |
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Useful life |
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Monthly depreciation |
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Hourly depreciation |
129 032,26 / 166 |
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Maintenance and repair costs |
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Annual norm |
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Annual costs |
8,000,000 × 0.24 |
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Monthly costs |
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Hourly costs |
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Salary (driver salary) |
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Tariff rate, rub./hour |
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Insurance premiums |
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Hourly wage |
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Fuel costs |
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Fuel consumption rate per 1 machine-hour |
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Cost of 1 liter of fuel |
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Hourly fuel cost |
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Lubricant costs |
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Oil consumption rate per 100 liters of fuel |
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Oil consumption rate in accordance with fuel consumption rate |
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Hourly costs for lubricants |
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Overheads |
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Total cost of 1 machine-hour |
777,30 + 963,85 + 190 + 476 + 57,8 + 135 |
The standard working time for a bulldozer for constructing driveways covered with asphalt concrete is 20 hours, for landscaping the area - 5 hours. Accordingly, the costs for maintenance and repair of the bulldozer will be:
- when performing road work - RUB 51,999. (RUB 2,599.95 × 20 hours);
- lawn installation - RUB 12,999.75. (RUB 2,599.95 × 5 hours).
An excavator and dump trucks were also involved in the improvement work. Maintenance and repair costs will be:
- when performing road works:
excavator - 48,250 rubles;
dump trucks - 60,230 rubles;
- lawn installation work:
excavator - 10,150 rubles;
dump trucks - 12,350 rubles;
- tree planting work:
dump trucks - RUB 12,350.
Based on the calculations, we will draw up local estimates for each type of work (Table 7-9), taking into account that:
- overhead costs - workers;
- other expenses - ;
- estimated profit - 15% of total costs;
- VAT - 18% of total costs + estimated profit.
Table 7
Local estimate for the installation of asphalt concrete pavement of the roadway, sidewalks and paths
|
expenditures |
Amount, rub. |
Note |
|
Material costs |
Page 1 statement of material costs |
|
|
Page 1 payroll statements |
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|
Overheads |
20% of labor costs |
|
|
other expenses |
2% of workers' compensation costs |
|
|
Total costs: |
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Estimated profit |
15% of the total cost |
|
|
Total according to estimate |
273 367,24 |
Table 8
Local estimate for lawn installation
|
expenditures |
Amount, rub. |
Note |
|
Material costs |
Page 2 statements of material costs |
|
|
Labor costs |
Page 2 payroll statements |
|
|
Social service contributions |
Calculation of insurance premiums from wages |
|
|
Costs for maintaining construction equipment |
Sheets for calculating machine hours of equipment operation |
|
|
Overheads |
20% of labor costs |
|
|
other expenses |
2% of workers' compensation costs |
|
|
Total costs |
The sum of all the above costs |
|
|
Estimated profit |
15% of the total cost |
|
|
15% × (total cost + estimated profit) |
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|
Total according to estimate |
148 742,94 |
Table 9
Local estimate for planting trees and shrubs
|
expenditures |
Amount, rub. |
Note |
|
Material costs |
Page 3 statements of material costs |
|
|
Labor costs |
Page 3 payroll statements |
|
|
Social service contributions |
Calculation of insurance premiums from wages |
|
|
Costs for maintaining construction equipment |
Sheets for calculating machine hours of equipment operation |
|
|
Overheads |
20% of labor costs |
|
|
other expenses |
2% of workers' compensation costs |
|
|
Total costs: |
The sum of all the above costs |
|
|
Estimated profit |
15% of the total cost |
|
|
15% × (total cost + estimated profit) |
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|
Total according to estimate |
21 174,81 |
Local estimates are combined into an object estimate, which summarizes the amounts of expenses for each type of work from the local estimates.
The object estimate for landscaping the courtyard area is presented in table. 10.
Table 10
Object estimate for landscaping the courtyard area
|
expenditures |
Amount, rub. |
|
Material costs |
|
|
Labor costs |
|
|
Social service contributions |
|
|
Costs for maintaining construction equipment |
|
|
Overheads |
|
|
other expenses |
|
|
Total costs: |
|
|
Estimated profit |
|
|
Total according to estimate |
443 284,98 |
So, the cost of improvement work according to the site estimate amounted to 443,284.98 rubles.
Based on the winning tender, the contractor entered into an agreement with the municipality for the improvement of the yard area in the amount of RUB 443,284.98.
Conclusion
Preparation of estimates is important for the business activities of a company. The main purpose of the estimate is to determine the amount of standard resources to complete the task. Well-written estimate documentation with a clear template and understandable structure, especially for the construction industry, is the basis for the success and profitability of the company.
E. V. Anisimova,
auditor
When constructing large facilities, it often happens that it is not possible to immediately determine the estimated cost of the entire facility: it is no secret that over time, prices for raw materials, materials, tools, equipment, labor, etc. rise; In addition, you should not discount the possible occurrence of force majeure circumstances. Therefore, during construction, while the volume of work, and therefore the amount of costs, has not yet been finally determined, it is advisable to draw up local estimates. Based on local estimates, object estimates are subsequently compiled, and those, in turn, are combined into summary estimates, which can be clarified and adjusted as necessary. Estimate calculations are performed using estimated standards, which are contained in special reference books.
Local estimates are intended to determine the estimated cost of a facility under construction (repair). A local estimate is a primary estimate document for certain types of work and costs, and it can be compiled both for a separate object and for general site work. The local estimate is based on the volumes that are determined as part of the working documentation or working drawings.
Object estimate- this is a document that includes data as a whole for the object under construction (repair), taken from local estimates and local estimates.
Summary estimate the cost of the object is calculated on the basis of object estimates and calculated object estimates for individual types of costs.
In addition to dividing all estimates into local, object and summary, they can also be divided depending on the type of work performed, for example: estimates for construction and installation work, estimates for repair work, estimates for finishing work, etc.
Concerning budgeting methods, then one of the most common methods is resource method. When using this method, it is carried out using current (forecast) prices and tariffs (rates) of cost elements that are necessary to complete the work. The calculation is carried out on the basis of the following data: the need for materials, which is expressed in natural meters, the operating time of construction machines, the labor costs of workers, the consumption of energy carriers used for technological purposes, etc. These resources are calculated on the basis of design materials, as well as relevant regulatory sources (reference books). Can also be used for budgeting basis-index method. This method is based on the application of a system of current and forecast indices in relation to the value that was determined in the basic price level. Often used for budgeting resource-index method. Its essence lies in the fact that when performing calculations, a combination of the resource method, which we discussed above, is used with the resource index system that is used in construction. Another popular method of drawing up estimates is based on the use of data on the cost of similar objects built previously or reflected in the project.