The procedure for filling out forms of estimate documentation in the field of the cost of construction products. Step-by-step instructions on how to read estimates. An example of an estimate for the installation of a split system What is an HP and a joint venture in an estimate

The question is what factors should be applied to HP (overhead) and joint venture (estimated profit) occurs in surveyors quite often.

The job of a estimator is often carried out on an ongoing basis in one organization specializing in a specific activity, for example, in new construction or renovation, in industrial facilities or in public. In this case, if it becomes necessary to create an estimate for another type of work or object, it can be drawn up according to the usual template, with a deviation from the requirements and norms of pricing in construction.

The choice of coefficients for HP and SP depends on the method of indexing the estimated cost

The choice of coefficients applied to HP and SP depends on the method of indexing value into current prices.

Indexing is possible:

• by cost item
• to construction and installation works

Indexing by cost item it is used, as a rule, in direct payments for work between the customer and the contractor. It is the use of various indices for the RFP, EM, RFP, MAT. As a rule, the indices for salary and salary are equal, which means that the index can be called general on the payroll.

Indexing to construction and installation works it is used, as a rule, in investment calculations, but also in calculations between the contractor and the customer. It is the application of a single index to the cost of construction and installation work - that is, direct costs (PR) in the estimate.

Coefficients to HP and SP

Coefficients for overhead costs and estimated profit for new construction

HP - 0.85
SP - 0.8

Indexed to CMP

Odds are not applied

Coefficients for overhead costs and estimated profit in the repair and reconstruction of residential and public buildings and structures

Indexed by cost item

HP - 0.85
SP - 0.8

All TEP collections including 46
HP - 0.9
SP - 0.85

Indexed to CMP

Odds are not applied

For works similar to technological processes in new construction

All TEP collections including 46
HP - 0.9
SP - 0.85

Coefficients for overhead costs and estimated profit during the repair and reconstruction of industrial buildings and structures, road facilities

Indexed by cost item

HP - 0.85
SP - 0.8

For works similar to technological processes in new construction

All TEP collections including 46
НР - not applicable
SP - 0.85

Indexed to CMP

Odds are not applied

For works similar to technological processes in new construction

All TEP collections including 46
НР - not applicable
SP - 0.85

Coefficients for NR and SP for enterprises operating under the simplified tax system

For enterprises operating under the simplified taxation system (STS), all of the above coefficients for HP and joint venture will be relevant, but in addition to them (any of them), coefficients will be applied.

The estimate is part of the working documentation. It is necessary for any construction site, any work. The estimate determines how much money the construction site needs. How many of them are needed for the production of work? In the article we tried to tell you how the estimate is filled in, where to get the data for this? What are indices and odds? What is the estimated cost of? Everything is not as difficult as it seems.

How can this article help?

The article will help you understand the question a little. Understand the estimates at the entry level. Here are only general concepts about the composition of the estimate, examples of estimates for installation. A little about indices and coefficients. Details on the preparation of estimates for are considered in MDS 81-35. 2001.

Title page

Let's consider how to read estimates, for example. The estimate for the installation of a split system (table in the figure below) contains 13 columns. There are other types of forms that differ in the number of columns. But the principle is similar everywhere and the information in the graphs is similar. The position numbers of the text below correspond to the numbers in the picture of the example estimate. An example of an installation estimate was compiled for this article and is not tied to any specific object.

1. At the top left there is a block - "Agreed". The contractor is registered in it. The one who does the work. The organization and data of the head are indicated. His signature and seal are also put here.

2. At the top right there is a block - "I approve", containing the position, surname, initials and signature of the head of the customer. The block "Approved" is also stamped.

3. The name of the construction site - the place of work. Several parts of the work can be combined in one construction site.

4. Number of the estimate. According to the regulatory documents, the following numbering procedure was adopted:

• the first 2 digits - the section number of the consolidated estimate;
• the second and third are the line number in its section;
• the third and fourth are the estimate number in this object estimate calculation.

In the example, the estimate number is not supplied. It is not included in any documentation.

5. The name of the object, works and costs. Description of work, indicating the name and address of the object.

6. Foundation. What was the basis for the estimate? It can be a drawing, technical assignment. We indicate, for example, the terms of reference.

7. Estimated cost of work. The amount of the estimate for installation work is prescribed in thousands of rubles. The indication of the amount in thousands of rubles is regulated by the IBC 81-35.2001.

8. Funds for wages. How much should workers be paid in theory?

9. Standard labor intensity. The sum of man-hours without taking into account the downtime required to complete the work.

10. Rationale estimated cost... The estimate for the example is compiled in current (forecast) prices for the first quarter of 2018 (but there is monthly indexation). All prices are recorded in 2001 prices and then converted to prices of the current period using coefficients. This method is called base-index.

Tabular part of the estimate of an example of the estimate for the installation of a split system

The estimate header includes columns:

1. Rates number.

2. Code and number of the standard. Indicates in which standards the estimate is drawn up and by what order this regulatory framework is valid. IN in this case the FER (federal unit building rates) reference book is used. The numbers in the name of the rate mean numbers: collection - section - table-rates.

3. Name of works, costs and unit of rates. The work itself is described (just as it is written in the rate), the rate meter (in this case, 1 split system). Further, in the name of the price, the coefficients for the positions and position indices are prescribed.

4. Quantity. The quantity is affixed, taking into account the rate meter. IN this example is one split system.

Unit cost (block 1). This block includes the current base price and its elements.

5. Total / wages.

6. Operation of machines / including wages (drivers).

7. Materials.

Total cost (block 2). It is obtained by multiplying the unit cost by the quantity.

9. Labor remuneration.

10. Operation of machines / including wages (drivers).

11. Materials.

Labor costs of workers (block 3) not related to servicing machines, people hour.

12. Per unit.

There is also a breakdown of the estimate into sections. There are no hard and fast rules. Break it down logically. The section is always summarized.

What do the numbers in the estimate table mean?

The method of drawing up the estimate under consideration is the base-index. The prices in it are indicated at the 2001 price level and are called basic. To convert prices to the current level, the base price is multiplied by the index. Direct prices cannot be immediately converted to the level of current prices, since there is no index for them. There are indices for cost items. The estimate is made in cost elements.

There are four of them:

• wages of workers - payroll;
• operation of machines - EM;
• pay for machinists - salary;
• cost of materials.

Where to find direct costs in the table:

Where to look for cost elements in the table:

As in the standard FER 20-06-018-04, cost elements are spelled out. Here you can also see which materials were included in the price list and which ones remained unaccounted for.

Therefore, in order to find out the real cost of work, you need to multiply the prices of cost elements in 2001 by indices and summarize. If the "Materials" column is filled in the price, it means that there are so many materials in the price unit. This can be seen in the example of the price for the installation of a split system (line No. 1). There are materials that are not included in the price. Then they are called unaccounted for and are entered in a separate line (positions 3 to 9 of this estimate).

Estimated coefficients

In addition to indices, there are coefficients. They are charged on unit rate items. Indicated in column 3. Coefficients may be different (for wooden structures, for earthworks, for dismantling, for work in winter conditions ...). All of them can be found in magazines, price books and in MDS 81-35.2001. Coefficients are charged on items in unit rates. They can be both lowering (for example, for dismantling) and increasing (for example, tightness).

At the end of the estimate, all costs are added up. In this variant of filling out the estimate, first there is a line of costs in 2001 prices. Then a line with current prices, where all price indices are taken into account. Then comes the column - "Effort".

The next two lines:

• JV (estimated profit).
• HP (overhead).

The coefficients to them are indicated in the prices. You can learn more about the calculation of the joint venture from MDS 81-25.2001, and about the calculation of HP - from MDS 81-33.2004.

Then the "Total" section is broken down into cost elements.

Accrual expenses are being accrued.

If there are sections in the estimate, then the estimate totals are summed up from the totals of the sections.

At the end, signatures are put and decrypted:

Compiled by (engineer full name).

Checked (engineer full name).

The peculiarity of the accrual of overhead costs and estimated profit is one of the most common questions among those that arise from pricing specialists in the process. This is not surprising, because not a single estimate is complete without the accrual of HP and joint venture, while a huge number of regulatory documents and explanatory letters on this topic still leaves a lot of ambiguities, which today we will try to figure out.

So what is it "overheads" and "Estimated profit" ? As we have already noted, this is an obligatory component of any estimate calculation, because the estimated cost consists of the following elements:

Where

Additional expenses - costs incurred by the contractor due to difficult production conditions (temporary knowledge and facilities, winter rise in prices, unforeseen expenses, refundable amounts, taxes in the form of various federal and municipal taxes to the budget of construction organizations).

Tax - VAT compensation.

As you can see from the formula, overhead costs and estimated profit together constitute the indirect costs of the estimate, those. the costs of organizing construction production and maintenance of production, as well as the profit of the construction organization. Let's look at each of these variables in detail.

Overhead (HP) - these are the costs of organizing construction production and maintenance of production. These include the costs of maintaining administrative and managerial personnel, costs of organizing and producing work, costs of servicing workers.

In order to bring more specificity into our conversation, we note that the following guidelines have been developed to determine HP: MDS 81-33.2004 "Guidelines for determining the amount of overhead costs in construction" (excluding the regions of the Far North and areas equated to them), as well as MDS 81-34.2004 "Methodological guidelines for determining the amount of overhead costs in construction carried out in the regions of the Far North and areas equated to them." IN Appendix 6 data of regulatory documents, contains complete list cost items included in overhead costs in construction. This list, in turn, divided into 5 sections... Thus, referring to the specified Appendix, we find out that hP includes :

1. Administrative expenses, which are mainly related to the management of production during the construction of facilities: the cost of remuneration of employees of the administrative apparatus, line personnel, workers of economic services; deductions for the payment of the unified social tax; postal and telegraph, printing, stationery and hospitality expenses; expenses for the operation of buildings, structures and premises occupied by administrative personnel; expenses for the operation of official cars; expenses for business trips, payment for services of banks and audit forms and other expenses related to management activities.

2. Maintenance costs of construction workers: costs for training and retraining of personnel; deductions for the unified social tax from the workers' wages fund, taken into account in direct costs; costs of maintaining sanitary and hygienic and living conditions; labor protection and safety costs.

3. The costs of organizing work on construction sites: wear and tear and costs associated with the maintenance, repair and dismantling of temporary (non-title) structures, fixtures and fittings; wear and tear and repair costs of low-value and wearing out tools and production equipment; expenses for the maintenance of fire and guard services; expenses for normative and geodetic works; costs associated with invention and innovation; expenses for the design of work production and maintenance of production laboratories; expenses for the improvement and maintenance of construction sites; costs of preparing a construction object for delivery and other costs.

4. Other overhead costs: depreciation on intangible assets; bank loan payments and advertising costs.

5. Costs not accounted for in overhead rates but charged to overhead costs: payments by compulsory insurance property of a construction organization and certain categories of workers; taxes, fees, payments and other mandatory deductions made in accordance with the procedure established by law; costs reimbursed by customers of construction projects from other capital costs associated with the activities of the contractor. Costs of section 5 in accounting statements refer to the item "Overhead", and in estimate documentation are included in Chapter 8, Temporary Buildings and Structures, and Chapter 9, Other Works and Costs.

Now that we know what exactly is meant by "overhead", it is also worth noting that according to their functional purpose and scope of application, HP are divided into the following groups (Clause 1.4 MDS 81-34.2004): - consolidated standards for the main types of constructionthe norms of which are listed in Appendix 3 (it is advisable to apply for the development of investment estimates and at the stage of preparation of tender documents); - standards for the types of construction, installation and repair and construction worksthe norms of which are listed in Appendix 4, 5 (should be applied at the stage of development of working design and estimate documentation, as well as in calculations for the work performed); - individual norms for a specific construction and installation or repair and construction organization (calculated in a separate order to take into account the real conditions of a specific construction, which differ from the average ones provided for in the consolidated standards for overhead costs).

Regardless of the group overhead costs are always determined in the same way - indirectly as a percentage of the estimated labor costs of builders and machine operators as part of direct costs, i.e. from the wage fund (payroll) ... However, the formulas for finding the HP and the sequence of the calculation depend both on the group and on the method of making the estimate (resource, base-index).

If you start from the group , then when using aggregated standards for overhead costs by type of construction, overhead costs are accrued at the end of the estimate following the total of direct costs. But the accrual of overhead costs by type of work is carried out on complexes of work, determined in accordance with the name of the collections GESN-2001, GESNm-2001, GESNr-2001, GESNp-2001 (the binding of NR standards by type of work to collections is given in Appendices 4 and 5) ...

If we are talking about the method of budgeting , then when applying resource method when, in the process of drawing up local estimate calculations (estimates), the funds for the wages of workers are determined at the current price level, the amount of overhead costs can be determined by the formula:

at the project stage:

H - the amount of overhead costs, rubles. or thousand rubles;

Z - the amount of funds for the remuneration of construction workers and machine operators, taken into account in the direct costs of the local estimate calculation (estimate), rubles. or thousand rubles;

H with - consolidated standard of overhead costs by type of construction, given in Appendix 3 (in percent);

H n - individual rate of overhead costs for the contractor (in percent);

H pi - standard overhead costs i-this type of construction, installation and repair work, given in Appendices 4 and 5 (in percent).

When applying base-index method, when the calculation of funds for the wages of workers is made on the basis of the estimated value of wages, taken into account in the estimated normative base in 2001, the following formulas can be applied:

At the project stage:

At the stage of working documentation:

Z s and Z m - the total estimated value of wages for construction workers and machine operators for the object at the level of estimated norms and prices as of 01.01.2000, in rubles;

And from - the index of the current level of funds for wages in construction in relation to the level of the estimated wages of workers, taken into account the estimated norms and prices of 2001;

Z ci and Z m i - total by i- for this type of work, the estimated wages of construction workers and machine operators in the level of estimated prices as of 01.01.2000, in rubles;

n

It is according to these formulas that the main part of the calculation of overhead costs in the estimate is made. But, having determined the value of HP, the calculations themselves do not end there. The fact is that the sum of direct costs and overheads together form only an estimated cost, i.e. the costs of the work itself and their organization. It is clear that no organization can operate at cost, so the next thing to find is estimated profit .

Estimated profit - funds intended to cover the costs of contractors for the development of production and material incentives for employees.

There is a separate methodological instruction for determining the estimated profit - MDS 81-25.2001 "Guidelines for determining the estimated profit in construction"... According to this document, the estimated profit includes the following costs: - separate federal, regional and local taxes and fees, including: corporate income tax, property tax, corporate and corporate income tax at rates established by the authorities local government in the amount not exceeding 5 percent; - extended reproduction of contractors (modernization of equipment, reconstruction of fixed assets); - material incentives for employees ( material aid, carrying out activities for the protection of health and recreation, not directly related to the participation of employees in the production process); - organization of assistance and free services educational institutions.

IN Annex 2 MDS81-25.2001 are also given costs not included in the estimated profit margins ... These are, first of all: - costs that do not affect the production activities of the contractor; - costs associated with the replenishment of working capital; - costs associated with the infrastructure of the construction and installation organization.

Estimated profit, like overhead costs, is the normalized part of the cost of construction products and also subdivided into the following groups of standards :

• industry-wide standardsset for all contractors (65% for construction and installation work, 50% for repair and construction work) are used to develop investment estimates, feasibility study of the project, determine the starting competitive price;
• standards for the types of construction and installation work (listed in Appendix 3 MDS 81-25.2001) are used at the stage of development of working documentation and calculations for the work performed;
• individual normsdeveloped for a specific contractor.

IN the general wages fund of workers is also used as a basis for determining the estimated profit (Phot) ... That is why HP and JV are called "indirect costs" - when calculating them, they take a certain percentage of the components of direct costs, i.e. the determination of the value is "indirectly" and not "directly" But again, there are certain nuances in the calculation scheme itself ... For example, when compiling local estimate calculations (estimates) without dividing into sections, the estimated profit is accrued at the end of the calculation (estimate), and when forming by sections - at the end of each section and in general according to the estimated calculation (estimate).

If we talk about the formula accrual of the estimated profit margin in the estimate documentation, then it also depends on the method for determining the estimated cost of construction products and the stages of design , as is the case with HP. For example, when determining the estimated cost of construction products at the current price level resource-based way the value of the estimated profit can be found by the formulas:

At the "project" stage:

P - the value of the estimated profit, thousand rubles;

Z - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of direct costs of the local estimate calculation (estimate), thousand rubles;

N s - industry-wide norm of estimated profit established for the wages fund of workers (builders and machine operators) as part of direct costs;

H with ni - the estimated profit rate for the i-th type of construction and installation work, given in Appendix 3, in percent;

n - the total number of types of work on this object.

And when applied base-index method, the formula for the estimated profit looks different:

At the "project" stage:

At the stage of "working documentation":

Z b - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), compiled using the estimated norms and prices of the base level, thousand rubles;

Z ci and Zt i - total for the i-th type of work, estimated wages (main wages) construction workers and machine operators, thousand rubles;

And from - the index of the current level of funds for labor remuneration in construction in relation to the level of labor remuneration (the basic estimated wages of workers), taken into account the estimated norms and prices of the base level;

n - the total number of types of work on this object.

And, finally, when determining the cost of construction and installation work performed individual entrepreneurs (individuals) under contracts for household or construction contracts, the amount of estimated profit is recommended to be determined according to an individual rate agreed with the customer and determined by the following formula:

H and - the rate of individual profit, as a percentage;

P n - the amount of profit determined by calculation for a specific contractor, thousand rubles;

Z - the amount of funds for wages of workers (builders and machine operators as part of direct costs), thousand rubles.

Another important point is connected with HP and JV ... The fact is that the results of numerous observations and analysis of estimated costs indicate that at present the structure of direct costs in the estimated cost of construction, installation and repair and construction works with an increase in the share of labor costs for workers in comparison with the baseline level taken into account in the estimate the 2001 regulatory framework has changed significantly. This led to an increase in the estimated amount of overhead costs and estimated profit, since the estimated costs of wages of construction workers and machine operators were taken as their basis for calculating. therefore in order to bring the standards of overhead costs in line with the existing structure of direct costs of construction and installation works and adherence to a unified methodological approach to the application of the standards specified in the IBC when determining the estimated cost of construction a number of so-called reduction factors are applied to HP and SP.

Since 2001, a number of letters of the Ministry of Regional Developmentexplaining the application of reduction factors to HP and SP: 1. Letter of the Ministry of Regional Development No. 41099-KK / 08 dated 06.12.2010; 2. Letter of the Ministry of Regional Development No. 3757-KK / 08 dated 21.02.2011; 3. Letter of the Ministry of Regional Development No. 6056-IP / 08 dated 17.03.2011; 4. Letter of the Ministry of Regional Development No. 10753-VT / 2 dated 04/29/2011; 5. Letter of the Ministry of Regional Development No. 15127-IP / 08 dated 09.06.2011; 6. Letter of the Ministry of Regional Development No. 20246-AP / 08 dated 28.07.2011; 7. Letter of the Ministry of Regional Development No. 22317-VT / 08 of 24.08.2012;8. Letter of the Ministry of Regional Development No. 29630-VK / 08 dated 26.11.2012;9. Letter of Gosstroy No. 2536-IP / 12 / GS of 27.11.2012.

However, at the moment, from the entire list only the last two letters are valid... If we summarize the information contained in these documents, as well as in MDS 81-33.2004 and MDS 81-25.2001, can be distinguished 4 main pairs of odds applied to overheads and estimated profits when making estimates.

There are also such factors as overhead costs:

1,2 - must be used when drawing up estimates for the reconstruction and overhaul of operating nuclear power plants and other facilities with nuclear reactors, as well as for the reconstruction of metro facilities, bridges, overpasses, artificial structures belonging to the category of complex.

0.9 - when performing work on overhaul of equipment (HPESNmr-2001-41) in residential and public buildings.

Thus, we found out what overhead costs and estimated profit are, how they are located and what documents are regulated. Now it is logical to move from theory to practice ... However, we will talk about this in our next post.

Any kind of activity is associated with costs. Among them, a separate category is distinguished - overhead costs (HP). What it is? What concerns them? How are they calculated?

Overhead, what is it, what does it include?

Overhead costs are attributed to indirect costs... They can be viewed as an additional part of direct costs. HP includes costs that are not directly related to the cost of manufacturing products or providing services by an enterprise. The economic connection is considered: movement cash flow to cover the operations performed.

Direct and overhead costs cannot exist separately. In one case, the costs may be indirect. In another, they become straight. For example, the amount paid for the electricity consumed by a specific site would be an indirect cost to the entire production line. But this particular shop will bear direct costs.

Overhead costs include construction

HP in construction includes items that can be divided into the following groups:

• 1. Administrative and economic (related to the management of the entire process: remuneration of personnel not involved in construction, the development of management control, payment of taxes, postage, printing, stationery, bank costs, payment for housing and communal services of administrative buildings, maintenance of official transport, etc.).
• 2. Maintenance of construction workers (taxes from the payroll, expenses for training and retraining of personnel; maintenance of living conditions; expenses for labor protection, safety).
• 3. Organization of work on sites (costs of maintaining temporary structures, structures, tools, fire, security guards, costs of modernization, design, maintenance of sites in proper condition, preparation for delivery).
• 4. Other costs (advertising costs, depreciation deductions on intangible assets, loan payments).

How much interest?

The percentage of HP depends on a number of indicators:
general payroll;
average industry costs for individual works;
territorial reference (10-20%).

To calculate the overhead costs, standards are used. They are installed for certain types of construction or repair and construction, installation work. The standards are approved and periodically adjusted by law. Any change also takes into account the actual costs of the construction firm as determined by the analysis of the financial statements.

Based on the intended purpose, the percentage of HP for consolidated items will be:

• 1. 43.45% will fall on administrative costs;
• 2. 37.32% - services for construction workers;
• 3. 15.7% - organization of works on sites;
• 4. 3.53% - other costs.

What is included in the overhead cost estimate?

HP in the estimate are taken into account for each individual case in accordance with the services provided or the products produced. It is important to adhere to generally accepted documentation generation mechanisms.

Based on the functions and scale of use, overhead costs are divided into groups:

• Standards for certain types of construction - it is recommended to use when drawing up estimates for investment programs and tender documents.
• The norms for installation, repair and construction and individual construction processes are applicable for the formation of working projects or when paying for work performed.
• Individual standards for assembly and construction and repair and construction enterprises are used for individual conditions of activity, differing from the average values, which are fixed by the enlarged norms of HP.

MDS

Definition normative values overhead costs for individual estimates are set out in the Methodological Guidelines for Construction (MDS). All estimated indicators form a pricing and rationing system. The guidelines reflect provisions on how to calculate the cost of construction, the procedure for drawing up estimates, determining the amount of standard costs.

It also provides advice on remuneration of personnel, provides a regulatory and calculation base in contractual prices and estimates, forms and systems of wages, principles for constructing and using a unified wage scale, etc. TEP, which are prices for local work, are necessarily used in construction.

Overhead calculation formula