Estimated and planned cost of construction and installation work. The cost price of smr and its types. Actual cost of construction and installation works

Production cost- one of the economic indicators, which expresses in monetary form all the costs of the enterprise associated with the production and sale of products. The prime cost reflects the amount of current costs, has a production, not capital nature, provides a process of simple reproduction at the enterprise. The cost price is an economic form of replacement of the consumed factors of production. Consequently, the efforts of the enterprise to reduce the costs of production are reflected in the economic return on production, the growth of the enterprise's competitiveness.

The cost of construction and installation works - the most important factor economic indicators work of construction organizations.

Cost is the monetary cost of production construction works, production and provision of services. Therefore, the cost price is the most important indicator affecting the overall financial result of the construction organization.

The cost of construction and installation work includes the cost of purchasing materials, fuel, energy, labor employees, compensation for the depreciation of used fixed assets and other costs.

All costs, depending on how they are included in the cost of work, are divided into direct and overhead(indirect).

The largest part of the costs of construction production are direct costs, determined on the basis of the amount of work provided for in the estimate, and the estimated norms and prices.

Under direct costs implies costs associated with the production of construction work, which can be directly and directly included in the cost of specific construction sites... Direct costs include: main wage workers, the cost of materials, parts and structures, the cost of operating construction machines and mechanisms.

Under overhead (indirect) costs understand the costs associated with organizing and managing construction work. Overhead costs are complex costs associated with the activities of the organization as a whole, which cannot be attributed directly to a specific accounting object in the construction industry or in the production of products and the provision of services. Together with direct costs, they constitute the estimated cost of construction and installation work.

The costs of construction and installation work, products and services are divided into current and non-recurring costs.

Current costs are production costs, depending on the amount of work and the number of work performed, products and services provided. One-off call costs incurred periodically or once.

Current costs, in turn, depending on their relationship with the volume of construction and installation work, products and services provided, can be subdivided into constants and variables.

Fixed costs regardless of their relationship with the volume of production of works, products and services remain unchanged during the reporting period. These, in particular, may include: depreciation deductions for fixed assets in the case of their accrual from the initial cost according to constant standards calculated based on the service life of fixed assets; depreciation of intangible assets; rent for fixed assets; the cost of remuneration of management personnel according to the established official salaries and etc.

Costs that increase or decrease depending on the increase or decrease in the volume of construction and installation works, products and services are related to variable... These include, in particular: the cost of the materials used; expenses for personnel labor, calculated on the basis of prices per unit volume of construction and installation work, products and services, etc.

Individual costs cannot be attributed to either fixed or variable since they include elements of both.

Such costs are usually called conditionally fixed and conditionally variable, depending on the prevalence of fixed or variable costs in them.

For example, the cost of repairing fixed assets is a complex cost that includes both fixed costs (for the remuneration of auxiliary workers - payment for tariffs and salaries, etc.), and variable (costs for the use of materials, etc.).

The cost of construction work, as well as products and services should not include costs not related to their implementation.

Direct costs (FD) for the production of construction and installation works, products and services are determined by the formula:

PZ = M + 3 + A,

where M- the cost of materials, parts, building structures, fuel, steam, water, electricity, etc. used directly during construction work. These costs are determined based on the cost of acquiring resources, the cost of their delivery, procurement and storage costs, taking into account the payment of interest for a loan provided by the supplier in accordance with the work contract, margins and commissions paid to supply organizations. The cost of acquiring material resources is determined at current prices excluding value added tax;

3 - the cost of wages for production workers and workers from the number of line personnel in the case of their inclusion in the brigades employed directly in construction work. These costs also include: the value of products allocated as payment in kind to employees; incentive payments (bonuses, allowances, etc.); compensations related to the work schedule and working conditions; payment of regular and additional vacations etc.;

A- expenses for the maintenance and operation of construction machines and mechanisms, which include depreciation deductions for the full restoration of construction machines and mechanisms and other production fixed assets; rent for the use of rented equipment in the amount established by the contract; costs for Maintenance, repair costs; remuneration of workers involved in the management of construction machines and mechanisms; costs of fuel, energy and other operating resources.

Overhead (indirect) costs include:

administrative and economic expenses, providing for the remuneration of administrative and economic personnel, deductions for social needs (for state social and medical insurance, pensions, the State Employment Fund, for the maintenance of the office, etc.);
the costs of organizing work on construction sites, including the costs associated with wear and tear and repair of low-value and high-wear tools and production equipment used in the production of contract work and not related to basic income, etc .;
the costs of servicing construction workers, including the costs of training and retraining personnel, ensuring the necessary sanitary and hygienic and living conditions, costs of labor protection and safety, etc .;
other overhead costs, payments for compulsory insurance of property of a construction company, for bank loans within the rate; advertising costs, public relations;
costs not included in, but attributable to, overhead rates: this may include disability benefits due to work-related injuries paid to employees.

Profit represents the realized net income created by the surplus labor of workers, namely the difference between revenue and the total cost of products, works, services.

At the expense of profit, enterprises are developed, funds for material incentives for labor collectives are created, the needs of entrepreneurs and the state as a whole are met. Finally, making a profit is the most important condition for the competitiveness of an enterprise. At various stages of the investment process, the estimated (outlined in the design of buildings and structures), planned (calculated by a specific construction organization for its conditions) and actual (obtained as a result of construction) profit are determined.

Under estimated profit means the profit provided in the process of drawing up project documentation.

Estimated profit is called planned accumulation in construction (P n). It is determined by the normative method as a percentage of the estimated cost of the estimated work or in the amount of 50% of the actual amount of funds for the remuneration of construction workers and workers serving construction machines, regardless of the location and type of construction organization.

Under planned means the profit determined in the process of developing business plans for construction organizations. The construction organization independently plans its profit on the basis of the concluded construction contracts. The planned profit can be determined both for individual objects and work performed, and for the construction organization as a whole.

When characterizing the profitability of construction organizations, they use not only a lot of profit, but also relative indicators, including profitability level.

Profitability is a generalizing indicator that is influenced by both extensive and intensive factors. Extensive factors include an increase in the mass of profits due to an increase in the volume of work and the influence of inflation on the price level. The most important intensive factors: improving the organization of labor and production, technical progress, shortening the construction time, improving the quality of construction and installation work, etc.

Production cost- these are the costs of its production and sale, expressed in monetary form. Its main components are the costs associated with the use in the manufacturing process of products. natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as the costs of its production and sale (Fig. 1).

Fig. 1. Formation of production costs

The relationship between the main components of the cost of production (PRS), i.e. costs directly related to its manufacture, such as direct material costs (DMP), direct labor costs(PRT) and the costs associated with the process of preparation, management and sales of products, - general production costs (OBSHP), can be specified in the form of equality:

PRS = PRM + PRT + OBSCPR.

The cost of production is an indicator that reflects the results economic activity organization, its size depends on the impact of various factors. The lower the cost of production, the more efficiently the organization's production resources are used.

In the domestic economic literature, the following types of cost are traditionally distinguished.

Depending on the affiliation of costs to the organization (industry), the cost of production can be:

1.Individual - indicates the costs of a particular enterprise for the production of products;

2. the industry average - characterizes the industry average costs for the production of this type of product. The average industry cost is calculated using the weighted average arithmetic formula.

Depending on the planning of costs, the cost price can be:

1.planned - characterizes the costs of the enterprise for the manufacture of products, provided for by the plan for the coming period;

2. actual - reflects the amount of funds actually spent on the manufactured products.

Under the cost of construction work costs are understood construction company for their production and delivery to the customer.

An important element of the formation of the cost of construction work is the choice by the construction organization of the rules, specific methods and forms of accounting certain types expenses. These rules, along with other accounting elements, constitute the accounting policy of the organization.

The accounting policy of the organization in terms of the formation of the cost of work covers:

1. method of writing off materials used in the production of works, products and services;

2. system of remuneration, including methods of calculating bonuses and various additional payments;

3. the procedure for writing off certain types of expenses - immediately upon their identification or through the formation of appropriate reserves;

4. definition of accounting objects (construction object, types of work);

5. the project, the whole account of accounting for the relevant costs, products; order, type of production, etc.

Organization of cost accounting for construction production is based on:

1. the invariability of the adopted methodology for accounting for production costs and calculating the cost of construction work during the year;

2. completeness of reflection in the accounting of all business transactions;

3. the correct assignment of expenses and income to the reporting periods;

4. differentiation in the accounting of current production costs and capital investments;

5. regulation of the composition of production costs.

The cost of construction work performed by a construction organization on its own consists of the costs associated with the use of materials, fuel, energy, fixed assets, labor resources, and other costs in the production process.

The costs of construction production in accounting are grouped by:

1. place of origin (construction sites, facilities, subsidiary industries and other structural divisions of the enterprise). Such a grouping of costs is necessary for organizing internal accounting and determining the cost of construction work;

2. types of construction work (services);

3. types of expenses (elements and cost items).

The grouping of costs by elements (material costs, labor costs, social deductions, depreciation of fixed assets, other costs) is carried out by the construction organization by calculation, based on the composition of costs included in a particular element.

For construction organizations, it is recommended as a standard grouping of costs for the production of construction work according to the following cost items:

1. materials;

2. labor costs for workers;

3. expenses for the maintenance and operation of construction machines and mechanisms;

4. overhead costs.

The costs of construction work are included in the cost of work of the calendar period to which they relate, regardless of the time of their occurrence.

For this purpose, the costs of the production of work are divided into:

1.current - permanent production costs;

2. one-time - one-time or periodically produced.

Costs, depending on how they are included in the cost of work, are divided into:

1. direct - costs associated with the production of construction work, which can be directly and directly included in the cost of work on the relevant accounting objects;

2. indirect (overhead) - costs associated with the organization and management of construction work related to the activities of the construction organization as a whole, which are included in the cost of accounting objects using special methods.

All expenses of the organization, depending on changes in the volume of work performed, can be divided into:

1. fixed - costs that do not directly depend on the volume of construction work, the specific size of which in the cost price will decrease with an increase in the volume of work, and with a decrease, it will increase;

2. Variables - costs that change in proportion to the increase (decrease) in the volume of construction work performed.

The purpose accounting for the cost of construction work is a timely, complete and reliable reflection of the actual costs associated with the production and delivery of these works to the customer by type and construction object, identification of deviations from the applicable norms and planned cost, as well as control over the use of material, labor and financial resources... Planning and accounting of construction work costs are carried out under construction contracts.

In addition to the terms of contracts for the construction of facilities, accounting for the cost of construction work is due to the technology of construction and auxiliary industries, organizational structure construction organization.

The construction industry, like any other, has a certain specificity. Therefore, let us highlight the main factors affecting the growth of construction costs:

1. The rise in prices for building materials, products and structures, often outstripping the rise in prices in other industries and consumer market... Share building materials in the cost of construction is 55-68%

In the building materials market there is also a monopoly increase in prices for cement, rolled metal products, and nonmetallic materials. If the price of metal and cement rises, then the prime cost of reinforced concrete automatically rises. And this is a production with low profitability, so manufacturers are forced to raise prices for reinforced concrete, regardless of whether the market is ready for this or not.

2. Low level of organization of the construction process, logistics and settlements in construction. Losses from rejects and downtime are up to 12-15%

3. Errors in design, low quality of design and estimate documentation, as well as the start of construction without approved design and estimate documentation. Many changes are made to projects during construction, which increases the estimated cost by an average of 4-8%.

4. Frequent change of contractors and miscalculations in their choice, imperfection of tender procedures.

5. Notes in estimates, overestimation of the volume of work performed.

6. Frequent stops production cycle and conservation of facilities due to lack of funding. Renewed construction costs result in losses of up to 10% of the estimated cost.

7. Availability of non-monetary forms of settlement (barter) in construction - materials and services for apartments. As a rule, the offset of the cost of materials and services occurs at higher prices with a discount of 10-12%

8. High non-production losses of developers at the stage of preparation for construction - long terms approvals and corruption. Lack of "transparent" prices and tariffs for the services of various State Institutions and State Unitary Enterprises carrying out coordination, control, inspections, etc. during the construction of housing - thermal and radiation control, SES, UGPS EMERCOM of Russia, drawing up environmental passports, certification of electrical installations, water samples, testing of pipelines, etc.

9. Large costs for engineering preparation of territories, imperfect rules for determining the costs of connecting to engineering networks and head sources.

10. Burdening developers with various payments for the development of infrastructure or the transfer of part of the constructed housing. As a rule, this is about 10% of apartments or equivalent cash payments from developers

11. Attempts by developers themselves to "inflate" housing prices when demand increases.

12. Imperfection of the new urban planning legislation and the absence of new by-laws to it.

13. A large number of small firms acting as developers and conducting the construction of 1–2 houses, which sharply increases all the risks and costs of construction.

14. Poorly developed lending to developers who prefer to attract relatively cheap funds from citizens for the construction of housing, unreasonably imposing some of the construction risks on them. In the sphere of lending to developers, the activity of banks is restrained, first of all, by the risks associated with the lack of securing their ownership rights to land plot.

Bank interest, which is charged when issuing loans, being included in the cost of housing, simply ruins most construction commercial projects. This issue requires the participation of the authorities state power... Banks' development of lending to housing developers is hampered by such problems as:

a) lack of collateral for loans (lack of ownership of the land plot and difficulties in pledging assets under construction);

b) a high level of construction lending risks;

c) low level of transparency of financial and economic activities of construction companies;

d) the banks lack sufficient financial resources;

e) low level of preparation of business plans, housing construction projects, long term of preparation and approval of project documentation.

15. Imperfection of the regulatory and legal and methodological base of pricing in construction. A large number of mutually contradictory instructions, IBCs, instructions and departmental letters of various executive authorities circulate in the construction industry. In addition, in the regions there are different rules for indexing the cost of construction and installation work, which creates a lot of inconvenience for design and construction and installation organizations, and also leads to numerous violations in the calculations for the work performed.

These factors are far from being exhaustive. Pricing in construction is one of the key issues in the industry. The solution of the state problem of housing affordability is unthinkable without measures to reduce costs and non-production costs of developers, contractors and construction industry enterprises.

The cost of production of a construction company is the sum of all costs incurred by it for the production of goods and their subsequent sale.

Cost is understood as the costs associated with the acquisition of raw materials and materials required for production, payment of salaries to employees, transportation, storage and sale finished products.

Construction: industry features

Construction industry related to spheres material production, has a number of features due to the following factors:

The nature of the end product.
Working conditions.
Features of the equipment.
Production technology and labor organization.
Seasonality of work.

Features of the formation of the cost in construction

A number of features of the construction industry can be identified. Data specific traits affect the organization accounting v construction company, as well as on the formation of the cost of construction products:

unsteadiness of the construction industry;
variety of products and services;
the mobility of the firm's resources (labor and technical);
all operations for organizing the construction process have a strict sequence in implementation;
involvement of third-party (contractor) organizations in the production process;
high consumption of materials;
the construction process is carried out under the influence climatic conditions and weather;
constructive complexity of the constructed objects;
the possibility of violation of environmental and natural conditions;
uniform and small-scale construction work;
different methods definitions financial results;
pricing issues are complex;
the level of qualifications of the personnel must be high;
overestimated scientific and technical requirements for the organization of the production process.

Construction cost concept

The cost of production of a construction organization is one of the economic indicators that collectively expresses all possible costs of the company that are associated with the production process and the sale of construction products. The cost indicator is an indicator running costs firm is non-capital in nature. Cost is an economic form of compensation for the consumption of factors of production. The value of the cost of construction and installation work is very significant in the study of the economic situation of a construction company.

Calculation of the amount of construction and installation costs is a very important analytical block of the company's accounting process. Cost is the monetary cost of construction work, products, and services.

In construction, the concepts of estimated cost, planned and actual are used. The cost of construction and installation works includes the cost of acquisition material costs, fuel resources, energy resources, salaries of employees, compensation for depreciation of used fixed assets and other expenses.

Cost composition

The structure of the cost of construction products is expressed different kinds costs.

All costs, depending on the methods of their inclusion in the cost of work, are divided into direct and overhead (indirect). Most costs are direct costs based on the volume of work performed. Direct costs are understood as costs that are linearly related to the volume of construction and installation work and the release of construction products. They are directly included in the price of specific construction projects. Direct costs include: basic wages of workers, the cost of material costs, the cost of parts and structures, the cost of operating construction equipment.

Overhead (indirect) costs mean the costs associated with the processes of organizing and managing construction work. Overhead costs are complex costs that are associated with the operation of a company as a whole. Such expenses cannot be directly related to a specific accounting item in the construction industry or in the production of products and services.

Construction and installation costs are divided into current and non-recurring costs.

Ongoing costs are production costs associated with the volume of work and the quantity of products and services. The lump sum applies to recurring or one-time expenses. Current costs, in turn, depending on their relationship with the volume of construction and installation work, can be divided into fixed and variable.

Fixed costs, regardless of their relationship to workload, products and services, remain fixed over a period of time. These may include: depreciation of property, plant and equipment calculated based on the duration of the useful life of property, plant and equipment; amortization of intangible assets; lease of fixed assets; cost of remuneration of management personnel, etc.

Costs that can increase or decrease depending on the increase or decrease in the volume of construction and installation works, products and services are classified as variables. These include: the cost of the materials used, the remuneration of production personnel.

Separate costs are called nominally fixed and nominally variable, which depends on the prevalence of fixed or variable costs.

Cost calculation

Direct costs (PP) for construction and installation work, products and services are calculated as follows using the formula:

PZ = M + Z + A,

where M is the cost of materials, thousand rubles; З - the cost of labor, thousand rubles; A - the cost of maintenance and operation of machines and equipment, thousand rubles.

Overhead (indirect) costs include:

administrative expenses for the salaries of administrative and management personnel, social contributions;
the costs of organizing work at construction sites, including the costs associated with the wear and tear of low-value and wear-resistant tools and production equipment used in the production of work;
costs for the maintenance of builders, including the cost of training and retraining of personnel, costs of labor protection and safety;
other overhead costs, payments for compulsory insurance of property of a construction company, for bank loans; advertising costs, public relations costs.

Estimated cost

The cost of construction and installation work performed by a construction company independently is determined by the formula:

CCc = PZ + NR,

where ПЗ - direct costs, thousand rubles; HP is the amount of overhead costs, thousand rubles.

The estimated cost of construction products is determined by the design company at the stage of preparing the required set of design documentation according to the established estimated standards and current prices.

Estimated cost is the main indicator according to which the state tax authorities control the profit of a particular construction company.

Planned cost

The planned cost of construction and installation works is a forecast of the cost for a specific construction company to perform a certain amount of construction and installation work. The purpose of planning the costs of construction and installation work is to calculate the amount of costs for performing work on time under contracts with the rational use of production resources.

The estimated (planned) cost is used in calculating the company's profit and determining its capabilities and development plans to create an internal accounting system.

The company can plan the cost of construction and installation work independently. This planning section is part of the company's business plan, carried out using technical and economic costs. Technical and economic calculations are carried out on the basis of indicators of physical volumes for each type of work, structural elements, objects and their cost, determined according to the calculation data design and estimate documentation and prices established by contracts.

The planned costs for construction and installation work can be determined by a technical and economic calculation of cost items based on an action plan to improve technological and organizational level production.

Expenses under the item of material costs are determined on the basis of their needs, which are established by the design and estimate documentation, their cost, taking into account the cost of delivery to the warehouse of the property and the cost of acquisition and storage. Labor costs are determined on the basis of the project's established need for remuneration of employees at established rates and rates.

Costs under the item "Costs of maintenance of machinery and equipment" are calculated based on the needs of the project in how they work by the number of machine hours. Overhead costs are calculated based on these costs for the planning period.

The planned cost can be determined by the formula:

SSpl = Cmr - PN - ΔСС + K,

where Сsmr is the estimated cost of construction and installation work, thousand rubles; PN - planned savings and savings, thousand rubles; ΔCC - cost reduction in monetary terms, thousand rubles; K - compensation due to an increase in prices and tariffs in comparison with the estimated indicators, thousand rubles.

Actual cost of construction and installation works

The actual cost of construction and installation work is the sum of costs incurred by a specific construction company in the course of performing a given set of works in the current production environment.

The purpose of accounting for the actual costs of construction and installation work is a timely, complete and reliable reflection of the actual costs associated with the production and provision of work to the client by type of object, identifying deviations from expected values, as well as monitoring the use of material, labor and financial resources.

Accounting indicators are used in the analysis process to determine internal capabilities and reserves, when calculating the actual financial indicators of construction organizations.

Accounting for the cost of construction products is carried out by the accounting department of a construction company, most often using the order-by-order method, in which the object of accounting is a separate order for each construction object (or type of work) in accordance with the contract concluded with the client. For each order, costs are posted on completion of the work.

Reduction methods

The cost of production in a generalized form is an estimate of the natural, material, labor resources and fixed assets used in the production process. Getting the best effect at low costs and reducing production costs is the most important task for the company. The most important thing is to find an approach to defining practical recommendations by the combination of these elements. The best and most natural way is to conduct a thorough structural cost analysis of the enterprise.

The identification of reserves for reducing costs can be based on a systematic, comprehensive, technical and economic analysis of the firm's activities: the efficiency of production facilities and fixed assets, raw materials and materials, economic capacity, working relationships.

Ways to reduce the cost of construction products relate to its reserves. The reserves for reducing the cost of construction and installation work are understood as the possibility of reducing costs by increasing the resource efficiency of the enterprise.

Reduction methods in construction

The main possibilities for reducing the value of the cost of construction and installation work are as follows:

Ensuring the continuity of the production and technological process by improving technologies, introducing modern innovations and new types of materials, as well as automating production processes in the organization.
Strengthening specialization. In specialized organizations of mass production, the cost of production is much lower than in enterprises that produce the same products in small quantities. Improving the level of specialization is associated with the formation of the most rational relations of cooperation between enterprises.
Compliance with the economy. At enterprises, savings are manifested in a decrease in the cost of building materials, a decrease in the cost of management services and the elimination of losses from marriage.
Productivity increase. With the growth of labor productivity, the costs of labor force per unit of production and, accordingly, the share in the structure of wages and salaries is decreasing.
Finding suppliers of a more reliable plan with reasonable prices. The cost of materials and raw materials are included in the cost in accordance with their purchase price and delivery and, therefore, affect the formation of production costs. The main thing is to ensure that materials are received from reliable suppliers geographically located at close distances from production. Try to use more economical materials without compromising product quality.
The use of progressive types of materials, the implementation of technical regulations and standards for growth material values.
Reducing the cost of managing and maintaining production. The cost of these costs per unit of production depends not only on the volume of production, but also on their absolute value. The lower the cost of general plant costs in the enterprise as a whole, the lower the cost of each individual product.
A significant reserve for cost reduction is located at the level of overhead costs due to a reduction in the share of the share of basic wages.

The cost of production is one of the economic indicators that expresses in monetary form all the costs of an enterprise associated with the production and sale of products. The prime cost reflects the amount of current costs, has a production, non-capital nature, provides a process of simple production at the enterprise. The cost price is an economic form of compensation for the consumption of factors of production. The cost of construction and installation work is the most important factor in the economic performance of construction organizations.

Determination of the cost of construction and installation work of manufactured products and services, other types of activities of construction organizations is the task of accounting in construction. Cost is the monetary cost of construction, production and service delivery.

In construction, indicators are used for the estimated (determined in estimates), planned (calculated by the construction organization, taking into account specific conditions) and actual (actually prevailing at the construction site) cost of construction and installation work. The cost of construction and installation work includes the cost of purchasing materials, fuel, energy, wages of employees, compensation for the depreciation of used fixed assets and other costs.

All costs, depending on how they are included in the cost of work, are divided into direct and overhead (indirect). The largest part of the costs are direct costs, determined on the basis of the amount of work provided by the estimate. Direct costs mean costs associated with the production of construction work, which can be directly and directly included in the cost of specific construction projects. Direct costs include: the basic wages of workers, the cost of materials, parts and structures, the cost of operating construction machines and mechanisms.

Overhead (indirect) costs are understood as the costs associated with the organization and management of construction work. Overhead costs are complex costs associated with the activities of the organization as a whole, which cannot be attributed directly to a specific accounting object in construction production or in the production of products and services.

The costs of construction and installation work, products and services are divided into current and non-recurring costs.

Operating costs are production costs, depending on the amount of work and the amount of work performed, products and services provided. One-off costs are those that are made periodically or once. Current costs, in turn, depending on their relationship with the volume of construction and installation work, products and services provided, can be subdivided into fixed and variable.

Fixed costs, regardless of their relationship with the volume of work, products and services, remain unchanged during the reporting period. These, in particular, may include: depreciation deductions for fixed assets in case of their accrual from the initial cost at constant standards calculated based on the service life of fixed assets; depreciation of intangible assets; rent for fixed assets; costs of remuneration of management personnel according to the established official salaries, etc.

Costs that increase or decrease depending on the increase or decrease in the volume of completed construction and installation works, products and services are classified as variables. These include, in particular: the cost of the materials used; expenses for personnel labor, calculated on the basis of prices per unit volume of construction and installation work, products and services, etc.

Separate costs are usually called conditionally fixed and conditionally variable, depending on the prevalence of fixed or variable costs in them.

The cost of construction work, as well as products and services should not include costs not related to their implementation.

Direct costs (PZ) for the production of construction and installation works, products and services are determined by the formula:

PZ = M + Z + A (6.1)

M is the cost of materials;

З - labor costs for workers;

A - the cost of maintaining and operating machines and mechanisms.

Overhead (indirect) costs include:

- administrative and business expenses, which include remuneration of administrative and business personnel, deductions for social needs;

- the costs of organizing work on construction sites, including the costs associated with wear and tear and repair of low-value and fast-wearing tools and production equipment used in the production of contract work and not related to basic income, etc.;

- the costs of servicing construction workers, including the costs of training and retraining of personnel, to ensure the necessary sanitary and hygienic and living conditions, costs of labor protection and safety measures;

- other overhead costs, payments for compulsory insurance of property of a construction organization, for bank loans within the rate; advertising costs, public relations;

- costs that are not taken into account in the rates of overhead costs, but attributed to them.

Estimated cost of construction and installation work: concept, purpose, determination procedure.

The cost price of construction and installation work performed by a construction organization on its own is determined by the formula:

ПЗ - direct costs; НР - overhead costs.

The estimated cost of construction and installation work (CMP) is determined design organization in the course of drawing up the necessary complex of project documents according to estimated rates and current prices at the time of its calculation.

Construction and installation work is the basis for calculating the planned cost of construction and installation work and allows a construction organization to predict the level of its future costs to the customer in advance - to estimate the limits within which bargaining with a contractor construction organization can be carried out.

The estimated cost is the main indicator by which government bodies taxation controls the profit of a specific transaction of a construction organization.

Planned cost of construction and installation work: concept, purpose, determination procedure.

The planned cost of construction and installation works is a forecast of the amount of costs of a specific construction organization for the implementation of a certain set of construction and installation works. The purpose of planning the cost of construction and installation work is to determine the value of the cost of performing work within the time frame established by contracts with the rational use of production resources actually at the disposal of the organization.

The estimated (planned) cost is used by the construction organization to determine the profit and capabilities of its production and social development, building the internal production cost accounting of their structural units and for other perspectives.

The planning of the cost of construction and installation work is carried out by construction organizations independently and is an integral part of their business plan, carried out with the use of technical and economic costs. Technical and economic calculations are carried out on the basis of physical volumes by type of work, structural elements, objects and their cost, are determined on the basis of design estimates and contract prices.

The planned cost of construction and installation work can be determined by a technical and economic calculation according to cost items on the basis of an action plan to improve the technical and organizational level of production in comparison with that provided for in the design and estimate documentation.

Costs under the item "Materials" are calculated based on their needs, determined in the design and estimate documentation, their cost, taking into account the costs of delivery to the on-site warehouse and procurement and storage costs. Costs under the item "Labor costs" are determined based on the project need for labor costs of workers, tariffs, rates, benefits and compensations, financial capacity organizations.

Expenses under the item "Expenses for the maintenance and operation of construction machines and mechanisms" are calculated based on the design need for their operating time in machine-hours and planned cost estimates for machine-hours. Costs under the item "Overhead" are determined based on the estimates of these costs for the planning period.

Measures to improve the technical and organizational level of production are developed in the context of objects. They must ensure a reduction in the cost of the work performed in comparison with that established in the design and estimate documentation. This is done through the use of cheaper building materials, progressive building structures, construction equipment and more advanced production technology, etc.

Planned cost (SLP) can be determined by the formula:

Estimated cost of construction and installation work; planned savings; cost reduction in monetary terms; K - compensation due to an increase in prices and tariffs compared to estimates.

The actual cost of construction and installation work: concept, purpose, determination procedure.

The actual cost of construction and installation work is the sum of the costs (costs) incurred by a specific construction organization in the course of performing a given set of works in the current production conditions.

The purpose of accounting for the actual cost of construction and installation work is a timely, complete and reliable reflection of the actual costs associated with the production and delivery of work to the customer by type and construction object, identification of deviations from the expected values, as well as control over the use of material labor and financial resources.

The accounting data for the cost of construction work is used in the analysis process to identify internal production reserves, as well as in determining the actual financial results of the activities of construction organizations and their divisions.

Accounting for the costs of construction and installation work is carried out by the accounting department of a construction company, most often by the order-by-order method, in which the accounting object is a separate order opened for each construction object (or type of work) in accordance with the agreement concluded with the customer. For each order, costs are accounted for on an accrual basis until the end of the work. This method is currently the main one.

For construction organizations performing homogeneous production processes (for example, road construction) or leading the construction of similar objects with a short construction duration (for example, serial cottages), the method of accumulating costs for a certain period according to the norms of the resources used is allowed. In this case, the cost of construction work handed over to the customer is determined by calculation, from the proportion of the actual costs of performing work in unfinished construction production, and their contractual value - to the contractual cost of the work handed over. Accounting for production costs is carried out on the basis of primary accounting documentation, compiled with mandatory copying, providing accounting for construction objects and types of work.

LECTURE 7. FUNDAMENTALS OF ASSESSMENT OF ECONOMIC EFFICIENCY OF INVESTMENTS IN CONSTRUCTION.

Composition and structure of investments, sources, forms and methods of financing.

Subjects investment activities... Coordination of interests of subjects of investment activity. Infrastructure and main elements of the investment market, design and construction and installation works.

Economic regulation investment activities. Forms and methods of investment regulation: targeted programs, fiscal and monetary incentives.

Seventh lecture of the course "Fundamentals of Assessment economic efficiency investment in construction "is devoted to acquaintance with investment activities and the assessment of its effectiveness in construction. This lecture provides definitions key concepts, information about investment activity, its methods and regulation.

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