Summary estimate calculation in construction. What is a consolidated budget? At what stage is

Consolidated estimate calculation of the cost of construction (SSRss) enterprises, buildings, structures or their queues is a document that determines the estimated limit of funds necessary for the complete completion of the construction of all objects provided for by the project. The approved SSRs is the basis for opening construction financing.

In the SSRss, it is included in separate lines:

1. results for all object estimates (cost estimates) (excluding limited costs);

2. results of local budget calculations (estimates);

3. the results of estimates for certain types of costs;

The positions of the summary estimate calculation must have a link to the number of the specified estimate documents.

The estimated cost of each object provided for by the project is distributed according to the columns of the summary estimate calculation, indicating the estimated cost of construction:

Estimated cost of construction works;

Estimated cost installation work;

Estimated cost of equipment, furniture, inventory;

Other costs

SSRs are compiled at the current price level. In the summary estimate of the cost of new construction, funds are distributed according to the following 12 chapters:

1. Preparation of the construction site;

4. Objects energy economy;

5. Objects of transport economy and communications;

6. External networks and structures, water supply, sewerage, heat supply, gas supply;

7. Improvement and gardening of the territory;

8. Temporary buildings and structures;

9. Other works and expenses;

11. Training of operational personnel;

For capital repairs, it is recommended to distribute the funds as part of the consolidated estimate calculation according to the following chapters:

1. Site preparation;

2. Main construction objects;

3. Objects of ancillary and service purposes;

4. External networks and structures, water supply, sewerage, heat supply, gas supply;

5. Improvement and gardening of the territory;

6. Temporary buildings and structures;

7. Other works and expenses;

8. Technical supervision;

To the summary estimate calculation is compiled explanatory note, which provides the following data:

1. location of construction;

2. directory listing estimated standards accepted for budgeting;

3. name of the gene. contractor (if known);

4. overhead rate;

5. estimated profit standard;

6. features of determining the estimated cost of construction work for this building;

7. features of determining the estimated cost of equipment and its installation for a given construction site;

8. features of determining funds for a given construction site according to chapters 8 - 12;

9. other information about the procedure for determining the cost for this construction site;

In SSRs the following results are given (in columns 4 - 8):

1. objects of industrial and residential purposes:

a). for each chapter;

b). by the sum of chapters 1 - 7; eighteen; nineteen; 1 - 12;

v). total according to the consolidated estimate;

2. overhaul objects:

a). for each chapter;

b). by the sum of chapters 1 - 5; sixteen; 1 - 7; nineteen;

v). total according to the consolidated estimate

Name of chapters, costs and works	The procedure for determining and justifying work, costs at the current price level
Chapter 1 "Preparation of the construction site"
1. Registration of a land plot and layout work: Costs associated with obtaining by the customer and design organization initial data;	Determined on the basis of calculation (column 7; 8)
Costs for laying out the main axes of the building and structure	It is determined on the basis of collections and reference books on survey work for construction (gr. 7; 8)
Payment for land upon withdrawal of a land plot for construction	It is determined on the basis of a calculation taking into account the rates for the lease of a land plot established by the local administration (columns 7 and 8)
Costs associated with the receipt by the customer and the design organization of the initial data, technical specifications for the design and the necessary approvals for design solutions, as well as implementation at the request of the authorities	It is determined on the basis of prices for these services (column 7; 8)
2. Development of the construction site: Costs associated with compensation for demolished buildings	Determined on the basis of calculations based on the provisions given in the Decree of the Government of the Russian Federation dated 07.05.03 No. 262 “On approval of the rules for compensation to owners land plots, land users, .... "
Costs associated with unfavorable hydrogeological conditions of the construction site and the need to arrange detours for public transport	Determined by estimates based on PIC (column 4; 5; 7; 8)
Chapter 2 "Main Construction Objects"
Estimated cost of the main construction projects	The costs are entered into the SSRss based on the results of the object estimates without taking into account the limited costs (columns 4 - 8)
Chapter 3 "Objects of ancillary and service purposes"
Estimated cost of mechanized and tool shops, warehouses…	Costs are entered from object, local estimates without taking into account limited costs (columns 4 - 8)
Chapter 4 "Energy facilities"
Costs for the construction of cable networks, power plants….
Chapter 5 "Objects of transport economy and communications"
Costs for the installation of cars, railways	Costs are recorded from object, local estimates without taking into account limited costs (columns 4 - 8)
Chapter 6 "External networks and structures"
Estimated cost of treatment facilities, pools ...	Costs are recorded from object, local estimates without taking into account limited costs (columns 4 - 8)
Chapter 7 "Improvement and gardening of the territory"
The cost of landscaping, sidewalks ....	Determined by the estimated calculation (columns 4 and 8)
Chapter 8 "Temporary buildings and structures"
The cost of temporary buildings and structures	GSN 81-05-01-2001, the norm is determined in% and is taken from the cost of construction and installation works (column 4.5) for the sum of chapters from 1-7, the costs are entered in (column 4; 5; 8;) GSNr 81 -05-01-2001 for repair work
Chapter 9 "Other work and costs"
Additional costs in the production of construction and installation works in winter. Snow removal costs	GSN 81-05-02-2001, the rate is determined in% and is taken from the cost of construction and installation works (column 4.5) by the sum of chapters from 1-7, the costs are entered in (column 4; 5; 8;) GSNr 81-05-02-2001 for repair work
The cost of maintaining existing constants highways restoration after completion of construction	determined by local budget calculation on the basis of the PIC in accordance with the design scope of work at the prices of the collection No. 27 "Roads" (columns 4 and 8)
Shipping costs by car employees of construction and installation organizations or compensation of expenses for the organization of special routes for urban passenger transport.	Determined by calculations based on the PIC, taking into account the supporting data of transport enterprises (columns 7 and 8)
Costs associated with the implementation of work on a rotational basis (with the exception of the rotational allowance to the tariff rate taken into account in local estimates)	Determined by calculations based on PIC, which should take into account the costs of maintaining and operating shift camps, transporting shift workers to the place of shift and paying per diem while on the road (columns 7 and 8)
	Also
Costs associated with sending workers to perform construction, installation and special construction work	Determined by calculations on the basis of the PIC, based on the Government Decree Russian Federation dated 02.10.02 No. 729 (columns 7 and 8) If the transportation of workers is carried out by the construction organization's own or rented transport, the cost of travel travel expenses are not included, but are taken into account p. 9.3
Costs associated with the relocation of construction and installation organizations from one construction site to another
Costs associated with bonuses for the commissioning of constructed facilities	Determined by calculation from the total in columns 4 and 5 of the consolidated estimate calculation (columns 7 and 8)
Funds to cover the costs of construction organizations for voluntary insurance of employees and property, including construction risks	Determined by calculation, according to Articles 255,263 tax code RF, but not more than 3% of the results of chapters 1-8 of the consolidated estimate, (columns 7 and. 8)
Funds for organizing and conducting contract bidding (tenders)	Determined on the basis of calculations by type of cost (columns 7 and 8)
Expenses. to carry out special measures to ensure normal working conditions (fight against radioactivity, silicosis, malaria, encephalitis mites, midges, etc.)	Determined by calculations based on PIC (columns 7 and 8)
Costs associated with the use of military construction units, student teams and other contingents (organized recruitment of workers)	Also
Expenses for the maintenance of the mountain rescue service	Accepted on the basis of standards approved in the prescribed manner (columns 7 and 8)
Start-up costs	The cost of commissioning "idle" is included. The amount of funds is determined on the basis of estimates for commissioning (columns 7 and 8)
Chapter 10 "Content of the directorate of the enterprise under construction"
Technical Supervision	Determined according to established standards (columns 7 and 8)
Chapter 11 "Training of operational personnel"
Funds for training the operation of personnel for a newly built enterprise	Determined by calculations based on costs (gr. 7; 8;)
Chapter 12 "Design and survey work"
Design work	The cost is determined by calculations based on collections base prices on the design work using indexes of change in value (columns 7 and 8)
survey work	The cost is determined by calculations based on the collection and directories of basic prices for survey work for construction and indexes of change in value (columns 7 and 8)
Author's supervision	The cost is determined by calculation (columns 7 and 8) within 0.2% of the total for chapters 1-9 of the consolidated estimate calculation of the cost of construction
Means associated with testing of piles carried out by the contractor during the development period project documentation according to the technical specifications of the construction customer	Funds are determined by an estimate based on design data and collections of estimated norms and prices
Examination of pre-project and project documentation	The cost is determined according to the standards, from the cost of design and survey work (columns 7 and 8)
Development of tender documentation	The cost is determined by calculations in agreement with the customer (columns 7 and 8)
As a result of the above chapters
Reserve funds for unforeseen work and expenses	The reserve rate is determined in accordance with MDS 81-35.2004 and is charged on the total of chapters from 1-12 gr. 4-8
Costs associated with the payment of value added tax (VAT)	Accepted in accordance with the current legislation of the Russian Federation (columns 4-8)
Refunds	They are determined by calculations that take into account the sale of materials and parts obtained from the dismantling of temporary buildings and structures, demolished and transferred buildings and structures, dismantled structures, etc. (columns 7 and 8)

The reserve of funds for unforeseen work and costs is determined from the total of chapters 1-12 (1-9 for capital repairs) and is shown as a separate line with distribution in columns 4-8 depending on the design stage.

The reserve of funds can be determined in the amount of no more than 2% for social facilities and no more than 3% for industrial facilities.

For unique and especially complex construction projects, the amount of funds for unforeseen work and costs can be set at up to 10% in agreement with the relevant authorized federal executive body in the field of construction.

When preparing estimates for similar facilities and other aggregated standards at the pre-project stage, the reserve of funds for unforeseen work and costs can be taken in the amount of up to 10%.

The reserve for unforeseen work and expenses is intended to compensate for additional costs associated with:

Clarification of the scope of work according to the working drawings developed after the approval of the project (working draft);

Errors in estimates, including arithmetic, identified after the approval of project documentation;

Changes in design decisions in working documentation, etc.

Funds provided for the result of the consolidated estimate calculation

Following the result of the consolidated estimate calculation of the cost of construction, it is recommended to indicate:

1. Refunds including cost:

from the sale by the customer of materials and parts obtained from the dismantling of temporary buildings and structures, determined by calculations at the prices of possible sale, minus the costs of bringing them into a usable condition and delivery to storage sites;

materials and parts obtained from the dismantling of structures, demolition and transfer of buildings and structures, in the amount determined by calculation;

· furniture, equipment and inventory purchased for furnishing residential and office premises for foreign personnel who supervise the installation of equipment;

· materials obtained in the order of associated mining.

The listed material and technical resources are at the disposal of the customer.

2. Based on the results of object and local estimates and estimates, the total balance (residual) value of equipment dismantled or rearranged within the existing reconstructed or technically re-equipped enterprise. In this case, the technical and economic indicators of the project are determined taking into account the total cost of construction, which also includes the cost of the relocated equipment.

3. Amounts of value added tax (VAT).

The amount of funds for the payment of VAT is accepted in the amount established by the legislation of the Russian Federation, from the final data on the summary estimate calculation for construction and is shown in a separate line (in columns 4-8) under the name "Funds to cover the costs of paying VAT".

What is a consolidated budget?

The summary estimate calculation determines the cost of construction (SSR), i.e. the total costs of the investor and the customer for the construction (reconstruction, overhaul) of enterprises, buildings and structures. The approved summary estimate calculation serves as the basis for financing the construction.

The summary estimate calculation includes 12 columns

They define:

all limited costs (temporary, winter and unforeseen),
design and survey work,
customer service content
architectural supervision (supervision of designers) over the compliance of the project and the production of works.

All costs incurred by the investor (customer) during construction should be reflected in the Consolidated Estimate.

Drawing up a consolidated estimate

A summary estimate of the cost of construction is being compiled on the standard form MDS-8135.2004.

A very detailed description of the Consolidated Estimated Calculation is described in the book by N.I. Baranovskaya "Fundamentals of budgeting in construction", Moscow 2005

Almost all automated programs for estimates have functions for calculating the Consolidated Estimate. But you can do the calculation in Excel, because. the main work takes place with local estimates (work in the Ter and Fer bases for the project), and the consolidated estimate calculation will not take much time.

Having a ready-made table (fish) for calculation with the entered formulas. I provide an example calculation in Excel. If you have any questions, write.

I will try to answer all your questions and be useful for estimators, both experienced and beginners in this exciting profession.

The procedure for compiling summary estimates

and object estimates in the base of 2001.

Types of budget documentation.

To determine the estimated cost of construction of buildings and structures in accordance with MDS 81-1.99, p.2.2, the following documentation is compiled:

As part of the project:

Summary of costs (if necessary);

Consolidated estimate calculation of the cost of construction;

Object and local budget calculations;

Estimated calculations for certain types of costs.

As part of the working documentation (RD):

Object and local estimates.

Local estimatesare primary budget documents and are compiled for certain types of work and costs for buildings and structures or general site work based on the volumes determined during the development of working documentation (RD), working drawings.

Local estimates are compiled in cases where the scope of work and costs are not finally determined and are subject to clarification on the basis of the design documentation, or in cases where the scope of work, the nature and methods of their implementation cannot be accurately determined during the design and are specified during the construction process.

Object estimatescombine in their composition for the object as a whole data from local estimates and are estimated documents, on the basis of which contractual prices for objects are formed.

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

Estimated calculations for certain types of costs are drawn up in cases where it is required to determine, as a rule, for the entire construction site, the amount (limit) of funds necessary to reimburse those costs that are not taken into account by the estimated standards (for example: compensation in connection with the withdrawal of land for construction, costs associated with the use of benefits and additional payments established by government decisions, etc.).

Consolidated estimate calculation the cost of construction of enterprises, buildings and structures (or their queues) are compiled on the basis of object estimates, object estimates and estimates for certain types of costs.

Simultaneously with the estimate documentation, at the request of the user, the following can be developed as part of the project and RD:

- Statement of the estimated cost of construction of facilities included in the launch complex. It is drawn up in the case when the construction and commissioning of the enterprise, buildings and structures are planned to be carried out by separate launch complexes. This statement includes the estimated cost of the facilities included in the start-up complex, as well as general site works and costs.

The statement of the estimated cost of construction of launch complexes is compiled in the form of a consolidated estimate calculation.

-Statement of the estimated cost of objects and works for the protection of the environment is compiled in the case when during the construction of an enterprise, building and structure it is planned to carry out measures to protect the environment. The list only includes estimated cost objects and works directly related to environmental protection measures.

Estimated documentation is drawn up in accordance with the established procedure, regardless of the method of construction - contract or economic method.

Object estimates.

Object estimatesare compiled on the basis of local estimates, in which the cost of work can be determined at one price level: in the base or in the current one, according to MDS 81-1.99, form No. 3, Appendix 2.The data of local estimates are grouped according to the columns of the estimated cost: “construction work”, “installation work”, “equipment, furniture and inventory”, “other costs”.

For determining the total cost of the object required for settlements between the customer and the contractor, the object estimate, drawn up at the current price level, to the cost of construction and installation works are included additional funds to cover limited costs, namely:

- temporary buildings and structures;

- winter rise in prices;

- part of the reserve for unforeseen work and expenses (agreed by the customer and the contractor at a fixed free (contractual) price for construction) .

Temporary buildings and structures are determined according to GESN 81.05.01.2001 “Collection of estimated norms and costs for the construction of temporary buildings and structures”.

These costs are divided into title and non-title (at the expense of overhead costs).

The amount of funds for the construction of title temporary buildings and structures is determined in two ways:

By % (according to the standard) of the cost of construction and installation works;

According to the calculation based on the data of the construction organization project (POS).

Simultaneous use of these methods is not allowed.

The procedure for payment for temporary buildings and structures established between the customer and the contractor must be applied from the beginning to the end of construction.

The constructed title temporary buildings and structures are accepted for operation, credited to the customer's fixed assets (except for temporary roads, access roads and architecturally designed fences) and transferred to the use of the contractor in the manner prescribed by the contract.

The costs of dismantling temporary buildings and structures are paid upon their liquidation. Materials and structures obtained from the dismantling of temporary buildings and structures are accounted for by the customer's accounting department and are sold to the contractor with his consent.

When using for the construction of temporary roads from prefabricated reinforced concrete slabs, the return value of the slabs obtained from dismantling is determined on the basis of an act signed by the customer and the contractor.

Winter rise in prices are included in the object estimate according to the norms established by GESN 81-05-02-2001 “Collection of estimated norms of additional costs in the production of construction and installation works in winter”.

The collection consists of two sections:

Section I - “Estimated norms by types of construction”.

Section II - “Estimate norms for structures, types of work and temporary heating”.

The norms of section I are used in the preparation of estimate documentation to determine the estimated limit on additional expenses related to the performance of work in the winter, as well as settlements between the customer and the contractor.

The norms of section II are applied when making payments for completed construction and installation work between general contractors and subcontractors, regardless of departmental affiliation.

The rates of additional costs are determined as a percentage of the estimated cost of construction and installation works and are differentiated by temperature zones depending on the temperature conditions of the winter period.

The temperature zone and the duration of the estimated winter period for each specific construction site is determined in accordance with the territorial division given in Appendix 1 to the collection of GESN 81-05-02-2001, regardless of the actual outdoor temperature during the performance of work.

Additional costs for the reconstruction and technical re-equipment of existing enterprises are determined according to the norms of Section I from the estimated cost of construction and installation works, calculated in accordance with the project.

In areas exposed to winds with speeds over 10 m/s, to the standards of the collection in the form of coefficients for the number of windy days in winter:

St. 10% to 30% - 1.05;

St. 30% - 1.08.

The basis for payment of additional costs associated with the impact of winds with a speed of more than 10 m/s in winter is the data of the current Climate Handbook or certificates of local hydrometeorological service authorities.

Part of the reserve for unforeseen work and expenses , provided for in the consolidated estimate, and transferred to the contractor in the amount specified in the work contract, for inclusion in the fixed contract price for building products. When making settlements between the customer and the contractor for the actual amount of work performed, this part of the reserve is not transferred to the contractor, but remains with the customer. In this case, the volumes of actually performed work are recorded in the documents substantiating the calculations, including those works that may occur additionally when the customer changes the previously adopted design decisions during construction.

In cases where the cost of an object is determined according to one local estimate, an object estimate is not compiled. In this case, the role of an object estimate is performed by a local estimate, at the end of which funds are included to cover limited costs in the same manner as for object estimates. If the concepts of the object and construction coincide, the consolidated estimate calculation of the cost of construction also includes data from local estimates.

In the object estimate calculation (estimate), line by line and as a result, indicators of a unit cost per 1 cubic meter are given. m volume, 1 sq. m of the area of buildings and structures, 1 m of the length of networks, etc.

Object estimates can be compiled using consolidated estimated standards (indicators), as well as cost indicators for objects - analogues.

Consolidated estimate of the cost of construction.

Consolidated estimate calculation of the cost of construction (abbreviated - SSR) - the main document that combines all costs and determines the estimated limit of funds necessary for the complete completion of the construction of all facilities provided for by the project. Consolidated estimates of the cost of construction are compiled and approved separately for industrial and non-industrial construction.

The consolidated estimate calculation is compiled in the basic, current or forecast price levels. A consolidated cost estimate for a project for the construction of buildings, structures or its queue is drawn up in accordance with Form No. 1 (MDS 81-1.99, Appendix 3).

It includes in separate lines the totals for all object estimates (estimates) without amounts to cover limited costs, as well as estimates for certain types of costs

The positions of the consolidated estimate calculation of the cost of construction of enterprises, buildings and structures must have a reference to the number of the indicated estimate documents. The estimated cost of each object provided by the project is distributed according to the columns indicating the estimated cost of “construction and installation works”, “equipment, furniture and inventory”, “other works and costs” and “total estimated cost”.

For objects capital construction in summary estimates the cost of production and housing civil engineering The funds are divided into 12 chapters:

1. "Preparation of the construction site".

2. "The main objects of construction".

4. "Energy facilities".

5. "Objects of transport economy and communications".

6. “External networks and facilities for water supply, sewerage, heat supply and gas supply”.

9. “Miscellaneous Works and Costs”.

10. “Content of the Directorate (Technical Supervision) of an Enterprise under Construction”.

11. "Training of operational personnel".

12.

The distribution of objects, works and costs within the chapters is carried out in accordance with the nomenclature of the consolidated construction estimate for the corresponding branch of the national economy. If there are several types of completed productions or complexes, each of which has several objects, grouping into sections can be carried out within the chapter, the name of which corresponds to the name of the productions (complexes).

For objects of capital repairs of residential buildings, objects of communal and social and cultural purposes as part of summary estimate calculation means recommended distribute according to 9 chapters:

1. “Preparation of sites (territory) for overhaul”.

2. "Basic Objects".

3. “Objects of ancillary and service purposes”.

4. “External networks and structures (water supply, sewerage, heat supply, gas supply, etc.)”.

5. “Improvement and gardening of the territory”.

6. "Temporary buildings and structures".

7. “Miscellaneous Works and Costs”.

8. "Technical Supervision".

9. “Design and survey works, architectural supervision”.

The consolidated estimate calculation is drawn up for the construction as a whole, regardless of the number of general contracting construction and installation organizations participating in it.

The estimated cost of work and costs to be carried out by each general contractor is drawn up in a separate statement compiled in relation to the form of a consolidated estimate.

To the summary estimate , submitted for approval as part of the project, is drawn up explanatory note, which provides the following data:

Location of construction;

List of catalogs of estimated standards adopted for the preparation of estimates for construction;

Name of the general contractor (if known);

Overhead rates (for a specific contractor or by type of construction) in accordance with MDS 81-4.99;

Estimated profit standard according to MDS 81-25.2001;

Features of determining the estimated cost of construction work for a given construction site;

Features of determining the estimated cost of equipment and its installation for a given construction site;

Features of determining funds for a given construction site according to chapters 8 - 12 of the consolidated estimate calculation;

Calculation of the distribution of funds in the areas of capital investments (for housing and civil construction, if they are determined by the design assignment);

Other information on the procedure for determining the cost, specific to this construction, as well as links to relevant decisions of government and other public authorities on issues related to pricing and benefits for a particular construction.

In the summary estimate of the cost of construction are given (in columns 4-8) the following results: for each chapter (if there are sections in the chapter - for each section), for the sum of chapters 1-7, 1-8, 1-9, 1-12, and also after accruing the amount of the reserve of funds for unforeseen work and costs - “Total according to the summary estimate”.

In the summary estimate calculation of the overhaul are given final data for each chapter, for the sum of chapters 1-5, 1-6, 1-7, 1-9, as well as after accruing the amount of the reserve of funds for unforeseen work and costs - “Total according to the consolidated estimate”.

The scope of work and costs included in chapters 1,8,9

summary estimate calculation and order their definitions.

Other costsare integral part the estimated cost of construction are included in a separate column of the estimate documentation in the current price level and can refer to both construction as a whole and to individual objects and works, learn -

vayutsya in chapters 1 and 9 summary estimate in column 7 in the form of a limit of funds spent by the customer to reimburse the corresponding costs.

For the projected construction, the composition of these works and costs should be specified based on the specific local conditions for the construction.

Funds included in chapter 1 “Preparation of the construction site”.

1. Registration of the land plot and layout works:

1.1. Allotment of a land plot, issuance of APL, allocation of red building lines are determined by calculation and are included in columns 7.8.

Initial data for design, permits, specifications and requirements for connecting the designed facilities to engineering networks and communications common use, carrying out the necessary approvals - on the calculations and prices for these services (except for the services of budgetary organizations), as well as in accordance with the letter of the Gosstroy of Russia dated November 14, 1996 No. BE-19-30 / 12, (columns 7.8).

1.2. Funds for laying out the main axes of buildings and structures and fixing them with points and signs are determined by calculation on the basis of the Collections of prices for survey work and are included in columns 7.8.

Funds for the performance of construction work to fix points and signs in kind are determined by calculation on the basis of the UPSS and are included in columns 4.8.

1.3. Payment for land upon withdrawal (purchase) of a land plot for construction, as well as payment land tax(lease) during the construction period is determined on the basis of the Law of the Russian Federation “On payment for land” dated 11.10.91 No. 1738-1 (as amended and added), Land Code of the Russian Federation, Decree of the Government of the Russian Federation of March 15, 1997 No. 319 “On the procedure for determining the standard price of land” (clause 8, appendix 8), based on the amount of land tax (rates tax) and the standard price of land (columns 7.8)

2. Development of the construction area.

2.1. The costs associated with compensation for demolished buildings and horticultural plantings, compensation for losses to land owners, landowners, land users, tenants and losses of agricultural production are determined based on the “Regulations on the procedure for compensating losses to land owners, landowners, land users, tenants and losses agricultural production”, approved by the Decree of the Council of Ministers of the Government of the Russian Federation of 28.01.93 No. 77, taking into account the changes of 27.11.95 No. 1176 “On Amendments to the Decree of 01/28/93 No. 77” (columns 7,8).

2.2. Costs associated with the development of the construction area and included in construction and installation works:

Release of the construction site from existing buildings and structures (demolition or relocation and construction instead of demolished elsewhere).

Felling of forest plantations and bushes, uprooting of stumps and removal of garbage from the felling of plantations;

Disposal of garbage and materials from dismantling, unsuitable for further use;

Restoration (reclamation) of disturbed lands provided for temporary use for the construction period, i.e. bringing these sites into a condition suitable for use in agriculture, forestry, fisheries;

Works related to the construction and reconstruction of reclamation systems.

They are determined on the basis of design data (scope of work) and current prices for local and object estimates (estimate calculations) (columns 4.5 and 8).

Places for storage and removal of soil, garbage, materials from dismantling and felling of plantations unsuitable for reuse, as well as quarries for the delivery of missing soil are established by the customer in accordance with the “Regulations on the customer in the construction of facilities for state needs on the territory of the Russian Federation”, approved by the Decree of the Gosstroy of Russia dated 06/08/01 No. 58, clause 3.1.3.

In cases where reclamation is carried out at several territorially dispersed facilities, funds for these purposes may be included in the relevant facility estimates (estimates) for the construction of specific buildings and structures.

2.3. Work associated with adverse hydrogeological the conditions of the construction site and the need for detours for urban transport.

They are determined in accordance with the design data, hydrogeological survey data and POS data on local and object estimates (estimate calculations) (columns 4 - 8).

The amount of funds provided for in Chapter 1 "Preparation of the construction site" of the consolidated estimate should also take into account the cost of the work necessary for the placement of temporary buildings and structures.

The procedure for the formation of the cost of construction for chapters 2 - 7.

Chapter 2 “Main Construction Objects” includes the estimated cost of buildings and structures and types of work for the main production purpose.

In ch. 3 “Objects of ancillary and service purposes” includes the estimated cost of objects of ancillary and service purposes:

For industrial construction - buildings of repair and technical workshops, plant management, flyovers, galleries, warehouses, etc .;

For housing and civil construction - utility buildings, checkpoints, greenhouses, in hospital and scientific campuses, garbage collectors, etc., as well as the cost of buildings and structures for cultural and community purposes, intended to serve workers, located within the territory allotted for the construction of enterprises.

In the case when a separate project is being developed, with a summary estimate of the cost of construction of such facilities as a boiler room, power line, heating networks, landscaping, roads, etc., which are usually indicated in Ch. 3 - 7 SSR to a comprehensive project, the estimated cost of these objects should be included in Ch. 2 as main objects.

Chapters 4 - 7 include objects, the list of which corresponds to the title of the chapters.

The procedure for determining the amount of funds for temporary

buildings and structures included in chapter 8.

Chapter 8 of the consolidated estimate calculation includes funds for the construction and dismantling of title temporary buildings and structures necessary for the construction and installation works, as well as for servicing construction workers within the construction site or the route allotted for construction, taking into account adaptation and use for the needs of the construction of existing and newly erected buildings and structures of a permanent type.

The amount of funds intended for the construction of title buildings and structures may be determined:

According to the calculation based on the PIC data in accordance with the required set of title temporary buildings and structures;

According to the norms established by the State Construction Committee, as a percentage of the estimated cost of construction and installation work based on the results of chapters 1-7 of the SSR.

Simultaneous use of these methods is not allowed. The amount of funds determined by one of the indicated methods is taken into account in columns 4.5 and 8.

The limit of funds for the construction of temporary buildings and structures is determined according to the Collection of Estimated Costs for the Construction of Temporary Buildings and Structures (GSN 81-05-01-2001).

The limit of funds for the construction of temporary buildings and structures in the course of repair and construction work is determined according to the Collection of Estimated Cost Rates for the Construction of Temporary Buildings and Structures in the course of repair and construction work (GSNr 81-05-01-2001).

The estimated norms specified in GSN 81-05-01-2001 can be used in the preparation of estimate documentation for the overhaul of industrial buildings, the reconstruction and expansion of existing enterprises, buildings and structures, the construction of subsequent phases on the territory of existing enterprises or adjacent sites using to the specified norms of the coefficient 0.8.

The procedure for determining the amount of funds included in chapter 9

“Miscellaneous Works and Costs”.

The main costs to be included in chapter 9 are are:

- Winter hikes.

- Voluntary insurance.

The rest of the work and costs are included in chapter 9, if necessary, and mainly based on the PIC data.

Additional costs in the production of construction and installation works in winter are determined according to the standards of the Collection of estimated norms of additional costs in the production of construction and installation work in the winter (GSN 81-05-02-2001), in the production of repair and construction work in the winter (GSNr 81-05-02-2001). These norms are determined as a percentage of the cost of construction and installation works based on the results of chapters 1-8 for construction projects and 1-6 for capital repairs (columns 4, 5 and 8).

In areas exposed to winds with a speed of more than 10 m/s, multiplying factors can be applied to the amount of additional costs calculated according to the norms of the Collections, confirmed by the data of the current Russian Climate Handbook and certificates from local hydrometeorological service authorities.

With the number of windy days with a wind speed of more than 10 m/s in winter exceeding 10%:

St. 10% to 30% - 1.05;

over 30% - 1.08.

The above coefficients of surcharges do not apply to capital repairs carried out without stopping the operation of buildings under repair or in heated buildings, or consisting in the elimination of malfunctions of structures, finishes, engineering equipment inside the building while maintaining the roof and window fillings.

The cost of maintaining existing permanent and restoring them after the completion of the construction of roads are determined by a local cost estimate based on the PIC in accordance with the design scope of work for the collection No. 27 “Roads” (columns 4.5 and 8).

Expenses for the transportation of employees of construction and installation organizations by road or compensation for expenses for the organization of special routes for urban passenger transport are determined by calculations based on the PIC, taking into account the supporting data of transport enterprises (columns 7 and 8). The cost of transportation by road of workers of construction and installation organizations to and from the place of work is allowed to be included in the Consolidated Estimate in the event that the place of residence (collection point) of workers and employees is located at a distance of more than 3 km from the place of work, and communal or suburban transport is either absent or unable to provide transportation for workers.

Costs associated with the implementation of work on a rotational basis

Costs associated with the use of military construction units, student teams and other contingents, as well as with an organized recruitment of workers are determined by calculations based on the PIC (columns 7 and 8).

Costs associated with sending workers to perform construction, installation and special construction work are determined by calculations on the basis of the POS or according to the estimated labor intensity specified in the estimate documentation (columns 7 and 8), based on the distance to the construction site and the nature of the work performed.

Costs associated with the relocation of construction and installation organizations from one construction site to another are determined by calculations based on the PIC (columns 7 and 8).

Costs associated with bonuses for the commissioning of constructed facilities are determined from the estimated cost of construction and installation works of the consolidated estimate calculation of the cost of construction by calculation according to the letter of the Ministry of Labor of Russia and the Gosstroy of Russia dated 10.10.91 No. 1336-VK / 1-D and are indicated in columns 7 and 8.

Costs associated with deductions to the research and development fund (R&D) accepted in the amount of 1.5% of the cost of construction products (columns 7 and 8) in agreement with the customer.

Funds to cover the costs of construction organizations for payments (insurance premiums) for voluntary insurance, including construction risks and are accepted in a total amount of up to 3% of the amount of construction and installation works in accordance with Decree of the Government of the Russian Federation of May 31, 00 No. 420. At the same time, the total amount of deductions for voluntary insurance of construction risks cannot exceed 2% of the volume of products (works, services) sold , and the total amount of deductions for insurance of employees against accidents and illnesses, medical insurance and under agreements with non-state pension funds that have a state license - 1% of the volume of products (works, services) sold.

Funds for paying expenses related to leasing construction machines used in the production of construction and installation and repair and construction works are determined by calculation in accordance with the letter of the Gosstroy of the Russian Federation of March 18, 1998 No. VB-20-98 / 12 (columns 7 and 8). When paying for completed construction and installation works, lease payments without value added tax are included in the Acts for completed work based on the calculation of actual costs. Funds for leasing payments for technological (domestic and imported) equipment included in the estimates of construction sites, enterprises under construction, reconstructed, buildings and structures, are not provided for in the estimate documentation, because. these costs are included in the cost of products manufactured using this equipment after the facility is put into operation.

Funds for organizing and conducting contract tenders (tender) are determined on the basis of calculations by type of cost in accordance with the letter of the Ministry of Construction of Russia dated February 19, 1996 No. VB-29 / 12-61 (columns 7 and 8).

Costs for support of state investment programs (provision of engineering services) are accepted in the amount of up to 0.15% of the cost of construction and installation works (columns 7, 8), in accordance with the resolution of the Gosstroy of Russia dated 03.06.93 No. 18-19.

Expenses for carrying out special measures to ensure normal working conditions (combating radioactivity, silicosis, etc.) are determined by calculation on the basis of the PIC (columns 7 and 8).

Costs for the maintenance and operation of environmental funds: treatment facilities, ash collectors, wastewater treatment, etc. are determined by calculation on the basis of the PIC (columns 7 and 8).

Expenses for the lease of the fleet during the construction of bridges, offshore structures, etc. are determined by calculation on the basis of the PIC (columns 7 and 8).

Expenses for renting special aviation equipment for construction and installation works are determined by calculation on the basis of the PIC (columns 7 and 8).

The cost of maintaining the mountain rescue service are accepted on the basis of standards approved by the State Construction Committee of Russia and relevant agreements.

Costs for monitoring the settlement of buildings and structures erected on subsidence, permafrost, bulk soils, as well as unique objects during construction are determined by calculation on the basis of design decisions and the observation program (columns 7 and 8).

Costs for the implementation of works of art at construction sites by the forces of creative organizations are determined by calculation on the basis of contracts concluded with creative organizations (columns 7 and 8).

Costs for the passage of storm and flood waters are determined by calculations based on the PIC (columns 7 and 8).

Expenses for payment of fees for the transportation of oversized cargo on roads and bridges are determined by calculations based on the PIC (columns 7 and 8).

Start-up costs are included in social facilities (children's institutions, schools, boarding schools). The amount of funds is determined on the basis of estimates for commissioning (columns 7 and 8).

In addition, letter No. NK-6848/10 of Gosstroy of the Russian Federation dated October 27, 2003 determined the procedure for attributing costs for commissioning from November 1, 2003 in the construction of new, expansion, reconstruction and technical re-equipment of existing enterprises, buildings and structures for housing, civil and industrial purposes. The cost of commissioning “idle”, associated with bringing the object to a condition suitable for use, in accordance with the norms of the article of the Tax Code of the Russian Federation, are accounted for as capital expenditures and are included in Chapter 9 of the Consolidated Estimated Calculation (columns 7 and 8). When attributing the costs of commissioning "idle" capital investments one should be guided by the structure of the full range of commissioning works, taken into account in the new estimate and regulatory framework for 2001, developed by the State Construction Committee of Russia. The list of works and costs included in Chapter 9 above can be supplemented for construction, based on specific conditions and features.

Works and costs included in chapters 1.8 and 9 of the summary estimate , can make up a significant share in the total estimated cost of construction, and many of them are justified and included in the estimate documentation based on data pic. All this points to special role POS in the formation of the estimated cost of construction, since it is in the POS that both working conditions and all other requirements are reflected, affecting the estimated cost, both in local and object estimates, and in the SSR.

The procedure for determining the amount of maintenance

services of the customer-builder according to chapter 10.

The amount of funds for the maintenance of the apparatus of the customer-developer (technical supervision) is determined according to the standards established by the Decree of the State Construction Committee of the Russian Federation dated February 13, 2003 No. 17 (columns 7 and 8) for construction projects financed from federal budget.

The procedure for determining the amount of funds for training

operating personnel for enterprises under construction) under Chapter 11.

Costs are determined by calculation in cases where new technologies are mastered, for which specialists are not trained in the education and training system (columns 7 and 8).

The procedure for determining the amount of funds for the project

The cost of design and survey work for construction is determined on the basis of collections and reference books of base prices developed by the State Construction Committee of Russia for the construction industries, with recalculation to the current level according to the indices established by the State Construction Committee of Russia.

The cost of examination of pre-project and design documentation is determined in accordance with the “Procedure for determining the cost of work on the examination of pre-project and design documentation for the construction of enterprises, buildings and structures on the territory of the Russian Federation”, approved by the Decree of the Gosstroy of Russia dated 18.08.97 No. 18-44.

The cost of development and examination of tender documentation is determined by calculations in agreement with the customer.

The costs listed above are taken into account in columns 7 and 8 of the Consolidated Estimate.

On the reserve of funds for unforeseen work and expenses

The reserve is accrued based on the results of chapters 1-12 in the amount of no more than 2% for social facilities and no more than 3% for industrial facilities (columns 4-8) and is intended to reimburse the cost of work and costs, the need for which arises during the design or during construction as a result of clarification of design solutions or construction conditions for objects (types of work) provided for in the approved project.

For unique and particularly complex construction projects, the size of the reserve of funds for unforeseen work and costs can be increased in each specific case in agreement with the State Construction Committee. The part of the reserve provided for in the consolidated estimate, in the amount agreed by the customer and the contractor, may be included in fixed contract price for construction products.

Additional funds for reimbursement of costs that emerged after the approval of project documentation in connection with the introduction of new legislative and regulatory acts should be included in the consolidated estimate calculation in a separate line (in the relevant chapters) with a subsequent change in the final indicators of the cost of construction and approval of the changes made by the authority that approved project documentation, and for construction projects financed from the federal budget - in the manner established by the State Construction Committee of Russia.

On the funds included after the result of the Consolidated Estimate.

Following the results of chapters 1-12 of the Consolidated Estimate and the reserve for unforeseen work and costs, the following are shown:

1.Refunds considering cost:

Materials and parts obtained from the dismantling of temporary buildings and structures, regardless of the period of construction;

materials and parts obtained from the dismantling of structures, demolition and transfer of buildings and structures, in the amount determined by calculation;

Furniture, equipment and inventory purchased for furnishing residential and office premises for foreign personnel carrying out installation supervision of equipment;

Materials received in the order of associated mining.

The refundable amounts given after the result of the Consolidated Estimated Calculation are summed up from the totals of the refundable amounts shown for reference in the object and local estimates.

2. Total based on the results of object and local estimates and estimates book value (residual) value of equipment, dismantled or rearranged within the existing reconstructed or technically re-equipped enterprise. In this case, the technical and economic indicators of the project are determined taking into account the total cost of construction, which also includes the cost of the relocated equipment.

3. Amounts of funds for share. The principle of registration of the amounts of equity participation as part of the estimate documentation for construction is given in Appendix 3 of SP 81-01-94.

4. Summary data on distribution of the total estimated cost construction of a microdistrict or a complex of residential, public buildings in the areas of capital investments, in the case when this construction includes built-in, attached or detached buildings and structures related to various areas of capital investments.

The estimated cost of structures, devices and individual works that are part of the microdistrict or complex are distributed:

For intra-quarter (yard) networks of water supply, sewerage, heat and power supply, etc. - in proportion to the needs of the facility;

For the improvement and landscaping of the territory - in proportion to the area of the plots;

In other cases - in proportion to the total area of buildings (structures).

5. The amount of value added tax (VAT).

The amount of funds for the payment of VAT is accepted in the amount established by the legislation of the Russian Federation from the final data on the Consolidated Estimated Calculation for Construction and is shown in a separate line (columns 4-8) under the name “Funds to cover the costs of paying VAT”. At the same time, in order to avoid double counting, the accrual of VAT on the cost of materials and structures, equipment, as well as on transport and other types of services in the local and object estimated calculations (budgets) should not be taken into account. In cases where the legislation of the Russian Federation establishes VAT exemptions for certain types of construction projects, this line includes only the funds necessary to reimburse the costs of contracting construction and installation organizations for the payment of VAT by them to suppliers of material resources and other organizations for the provision of services (including for design and survey works). The amount of these funds is determined by calculation depending on the structure of construction and installation works.

Cost Summary

Cost Summary- this is an estimate document that determines the cost of construction of enterprises, buildings and structures or their queues in cases where, along with production facilities, design estimates are drawn up for housing, civil and other purposes.

A summary of costs is compiled in accordance with Form No. 2 (MDS 81-1.99, Appendix 3).

List of used literature:

- “Methodical instruction for determining the cost of construction products on the territory of the Russian Federation ”MDS 81-1.99.

- “Instruction on the procedure for the development, approval, approval and composition of design and estimate documentation” SNiP 11-01-95.

Instructions on the composition, procedure for the development, approval and approval of design estimates for major repairs ”MDS 13.1-99.

- “Collection of estimated costs for the construction of temporary buildings and structures” GSN 81-05-01-2001.

- “Collection of estimated costs for the construction of temporary buildings and structures in the production of repair and construction work” GSNr 81-05-01-2001.

- “Collection of estimated norms of additional costs in the production of construction and installation works in winter” GSN 81-05-02-2001.

- “Collection of estimated norms of additional costs in the production of repair and construction work in winter” GSNr 81-05-02-2001.

- “On the amount of funds for bonuses for the commissioning of production facilities and construction facilities” letter of the Ministry of Labor of Russia and Gosstroy dated 10.10.91 No. 1336-VK / 1-D.

- “On payment of expenses for voluntary insurance of construction risks” Decree of the Government of the Russian Federation of May 31, 00 No. 420, letter of the Gosstroy of the Russian Federation of March 10, 1998 No. VB-20-82 / 12.

- “On the accounting of leasing payments in the estimate documentation” letter of the Gosstroy of the Russian Federation dated 18.03.98 No. VB-20-98 / 12.

- “On the procedure for attributing costs to the implementation of commissioning works” letter of the Gosstroy of the Russian Federation of October 27, 2003 No. NK-6848/10.

- “On the standard costs for the maintenance of the customer-builder service during the construction of facilities for state needs at the expense of funds from the federal budget for 2003-2004.” Decree of the Gosstroy of the Russian Federation dated February 13, 2003 No. 17.

- “The procedure for determining the cost of work for the examination of pre-project and design documentation for the construction of enterprises, buildings and structures on the territory of the Russian Federation” Resolution of the Gosstroy of Russia dated 18.08.97 No. 18-44

- “Compilation of estimates in construction on the basis of the estimated regulatory framework of 2001”. Practical guide under the general editorship of P.V. Goryachkin.

Documents that determine the estimated limit of funds - the cost of the full list of works (costs) required to complete all construction projects provided for by the project - are called summary estimates. At the same time, the calculation being made contains the estimated cost of not only construction and installation work, but also the cost of acquiring tools, inventory, equipment, as well as other related costs, including architectural supervision, survey work, maintenance of the customer’s service, etc. budget calculation(abbreviated as SSR) is easiest with the help of special estimate programs, but MS Excel is often used for this. In any case, the sample presented in the guidelines of the Gosstroy of the Russian Federation is taken as a basis.

General provisions that determine the content of the summary estimate calculation

The main legal document regulating the procedure for compiling documentation is the Gosstroy Methodology (MDS 81-35.2004), approved and put into effect by Resolution No. revision 2014).

The general provisions of the Methodology state that the summary cost of construction of objects (or their stages) includes documents that determine the estimated limit of those funds that are needed to complete all the objects under the project.

The same approved documents become the basis for starting the financing of the construction process and determining the limit of capital investments. In a summarized form, recommendations for the preparation of consolidated estimates can be represented by the following list:

It is recommended to draw up and approve a consolidated estimate calculation separately for production and non-production construction work.
Compilation of such a calculation takes place at the current price level. The final decision on determining the price level, which is taken when compiling the SSR, remains with the customer and is fixed in the design assignment. At the same time, in general terms, to register the cost in the current price level, it is proposed, as an option, to use the base level of 2001, indexed according to the current index tables (within the framework of existing recalculation methods).
A consolidated estimate should be formed for the construction as a whole (regardless of the number of general contractors performing construction and installation functions in the project).
The estimated cost of work (costs) performed by each general contractor is entered into a separate statement. Such registration is carried out in relation to the SSR form.

Compilation of SSR by chapters

According to the recommendations of the Methodology, the consolidated estimate calculation includes chapters for which funds for construction (or overhaul) are distributed, based on calculations of its cost. In total, there are 12 such chapters - for industrial and civil construction and 9 - for overhaul facilities of communal and socio-cultural buildings, as well as residential buildings. If any chapter provides for the inclusion of one or another object, work (costs), but in fact they are absent, then such a chapter should be skipped without changing the number of subsequent chapters.

The next, 10th chapter, in the list of the “construction section” is an estimate of the maintenance of customer services (technical supervision), the 11th chapter is the training of personnel operation. The penultimate chapter in the SSR for overhaul objects concerns the calculation of estimates for technical supervision services. The final chapter is the same for both lists. Its content is architectural supervision and design and survey work.

Within the listed chapters, the distribution by work (costs) and objects occurs in accordance with the established industry nomenclature. If there are several types of finished productions with several objects for each of them, within the chapter it is allowed to regroup works (costs) and objects into sections with a name similar to the name of the productions. For certain types of construction and industrial sectors, the names and nomenclature of the chapters of the SSR may change.

As part of the project, a documented SSR is submitted for approval along with an explanatory note. The note contains the following information:

about the location of the building,
name of the contractor (if known),
a list of standards adopted for the preparation of estimates catalogs,
estimated profit and overhead costs by type of construction (or for a specific contractor),
the specifics of determining the estimated cost of work for construction, equipment (including its installation),
features of the distribution of funds for construction by chapters 8-12 of the SSR and by areas of capital investment for the construction of a housing and civil nature.

In addition, the note lists any other information relating to the determination of the cost of construction-specific costs, links to government decisions related to pricing and benefits for a particular construction.

Summary estimate form: sample and example

To form a consolidated estimate calculation, it is recommended to use sample No. 1, given in the second appendix of the Methodology, which was compiled by the Gosstroy of the Russian Federation. In separate lines, it includes the totals for all object estimates without citing the amounts spent to cover limited costs, and the totals for calculations for certain types of costs.

The document indicates a reference to the numbers of these derived estimate documents. The cost of each object provided for by the project is distributed according to the corresponding columns of the form. Columns 4-7 indicate how much the estimated cost is for construction (repair and construction) work (column 4), installation work (column 5), equipment costs (column 6), and other costs (column 7). In the 8th column - the total estimated cost. The summary estimate calculation, an example of which is presented, is compiled in MS Excel according to the specified sample.

Types and features of estimates

Budgeting Methods

Calculation of construction estimates for landscaping

Estimated costs (costs) is designed to group the upcoming expenses of the enterprise, aimed at the implementation of any activity. In addition, there are estimates aimed at financing the activities of any enterprise or organization. The purpose may be the execution of design or construction work, and the like. In our article, we will talk about the types of estimates, the methodology for their preparation, we will give an example of calculating a construction estimate for landscaping.

Many facts economic activity require an estimate. Estimates are of different types, it depends on the type of activity of the organization, its organizational and legal form. So manufacturing companies make estimates of production costs, non-profit organizations - estimates of income and expenses, construction companies - specialized construction documentation, which includes estimates for construction and installation work (construction and installation works) and for the development of project documentation.

Types of estimates

Production Cost Estimate

Includes planned costs for the manufacture of products, compiled for each type of product.

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 costs directly related to the release of products.

Here is formed partial cost of the product.

These cost estimates are used in calculating the standard cost. finished products, at which it will be taken into account in the warehouse, and the selling price at which these products will be sold to customers.

The cost estimate for production allows you to control the use of resources - to prevent overspending 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 the actual costs.

Estimates of income and expenses

In the estimates of income and expenses of HOAs (partnerships of homeowners), TSN (partnerships of real estate owners), garage cooperatives, horticultural non-profit partnerships in income indicate the amount of membership and (or) targeted contributions that go to the maintenance non-profit organization, and in expenses - all expenses incurred by it.

The expenses of such organizations include, among other things, the salary of an accountant and chairman, security costs, utility bills, garbage disposal, 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 correspondence of the actual expenses to the expenses indicated in the estimate.

Construction estimates

Compiled for construction and installation work on repairs, overhaul buildings and equipment, for the reconstruction and construction of new facilities (buildings, residential buildings, cottage settlements), landscaping of courtyard areas, laying roads, etc., as well as for design and survey work on construction.

3 components of the estimate for construction and installation works:

1) direct costs;

2) overhead costs;

3) estimated profit.

The estimates for investment projects include the costs of design and survey and construction and installation work, the profit that the contractor should receive from the work.

As a rule, the price in investment contracts and construction contracts is contractual (that is, free, not tied to anything).

The cost of construction is determined at the stage of preparation of design estimates, taking into account economic, geographical and natural factors, local conditions. Subjects investment activity(investors, customers-developers, contractors) are independent and equal, therefore the price for capital construction objects is set by mutual agreement of the parties.

The cost of construction can be determined at different stages, for example:

design work (drawing up a master plan, sketches, etc.);
construction and installation works (direct execution of construction works);
commissioning of the necessary equipment at the facility under construction.

Prices in construction estimates are determined on the basis of a variant and flexible approach without rigid 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 and the more residential buildings are being built.

Any participant in the investment process can make an estimate:

designer working under a contract with a customer. In this case, estimates are usually made by the resource method or at the basic level using a fixed price;
customer - determines the preliminary cost investment project or prepares an investor estimate for a package of tender documents;
general contractor - determines the cost through contract bidding.

Depending on which of the subjects of investment activity made the estimate, the following types of them are distinguished (Table 1).

Table 1

Types of construction estimates

Type of construction estimate	Who makes up	At what stage is	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 information collected regarding the cost of a unit of consumer properties or the capacity of an object
Investor estimate	Investor	At the pre-project stage, the starting price of the investment project is determined	The starting price is calculated based on master plan or sketch of the construction site. The specification and volume of building materials and equipment are calculated according to aggregated indicators
Contractor's estimate, (construction and installation works estimate)	Contractor	At the stage of concluding a contract on the basis of project documentation	The estimated cost includes the cost of materials and construction and installation work, inflation losses, contractor's profit, and other points related to construction
Estimate of the customer		Developed based on finished project or master plan, working drawings, taking into account elemental estimated norms, 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 the completion of construction. The question of its necessity is decided in the process of concluding a contract.	They take into account all actually incurred expenses, including additional ones that appeared during the implementation of the project for both the contractor and the customer

Methodology for determining the estimated cost of an investment project used normative base and the procedure for mutual settlements are negotiated by the customer and the contractor and are fixed in the signed contract.

Local estimates

The summary estimate calculation of an object under construction is compiled on the basis of local estimate calculations (estimates), which, in turn, are compiled on the basis of the physical scope 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 performance - technologically completed complexes of construction and installation works. They can be separately local estimates. For example, in estimates for buildings, underground and ground parts are allocated. 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 by sections.

The result obtained as a result of the estimate calculation in the local estimate is direct costs. Further, the size of overhead costs and profits are determined. Overhead costs are charged on the total of direct costs as a percentage. After that, the total cost is calculated. Profit is accrued on it (also in percentage terms).

Determining the cost of construction

The cost of construction can be determined:

in the project - according to the enlarged estimated standards (price lists, enlarged estimated norms- USN, aggregated prices - UR), aggregated indicators of the cost of construction (UPS) and cost indicators of analogous objects;
according to estimates for standard, reusable and individual projects tied to local conditions construction, and estimates compiled 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 project documentation, factory price lists and stock lists of wholesale prices for equipment.

Note!

The cost of equipment, determined on the basis of wholesale prices for industrial products, includes the cost of delivering equipment to the construction warehouse, the cost of packaging, packaging, supply and sales margins, the cost 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, to determine the level wages. In this regard, coefficients are applied to estimated prices approved by the State Construction Committee of the Russian Federation in 2001.

The coefficients show the change in value relative to the specified price level, taken as the base.

Correction coefficients (indices) are developed by regional pricing centers in construction (RCCS), which once a quarter, and in Moscow - monthly, publish a Collection of coefficients for recalculating the estimated cost of construction and installation works.

Our dictionary

current value level- the level of value determined on the basis of prices in force at the time of determining the value.

Base cost level- the level of cost, determined on the basis of estimated prices. Designed to compare the results of investment activities in different periods of time, economic analysis and determining the value at current prices.

The method of making estimates using previously approved unit prices and bringing them to the price scale of the current period using indices is called basic-index.

Another common budgeting method is − resource: for each type of work, according to the collections of GESN-2001, in natural meters, the necessary material and technical resources, the time spent on the operation of machines and mechanisms, and the labor costs of workers are determined. Prices and tariffs for the specified resources are accepted current, that is, at the time of 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 time. Necessary resources are established on the basis of project documentation.

At the same time, a local resource sheet is first compiled, and then, on its basis, a local estimate calculation.

Object estimates

Object cost estimates (cost estimates) are compiled for the construction of each individual building and structure on the basis of local estimates (estimates) for certain types of work and costs for buildings, structures and general site works and determine the total amount of all costs associated with the construction of the facility.

Estimated calculations (estimates) that are included in the object estimates agreed with contracting construction organizations are the basis for determining the estimated cost of the object 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 total estimated cost of the object, the object estimate at current prices additionally includes funds to cover limited costs:

for the increase in the cost of work performed in the winter, and other similar costs included in the estimated cost of construction and installation works;
other works and costs, which are determined as a percentage of the cost of each type of work, costs or the result of construction and installation works for all local estimates;
a reserve of funds for unforeseen work and costs provided for in the summary 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 compiled. In this case, the role of the object estimate is performed by the local estimate, which indicates the funds to cover the limited costs in the same manner as for object estimates.

For your information

In the object estimate calculation, as a result, indicators of a unit cost per 1 m 3 of volume, 1 m 2 of the area of buildings and structures, 1 m of the length of networks, etc. are given.

Object estimates compiled according to working drawings, agreed with the contractor construction organization and approved by the customer, are the basis for payments for the work performed. The quality of object estimates determines the correctness of determining the price of construction products, and, consequently, the results of the production and economic activities of contractors.

Consolidated estimate calculation

The summary estimate calculation of the cost of construction of enterprises, buildings and structures or their stages determines the estimated limit of funds necessary for the complete completion of the construction of all objects provided for by the project. Compiled on the basis of object estimates (object estimates) and estimates for additional costs not included in the object and local estimates.

On the basis of the approved consolidated estimate calculation of the cost of construction, the limit of capital investments in financing construction is determined.

Each line of the summary estimate calculation corresponds to the data of the object estimate calculation (object estimate) for individual objects, works and costs and has a link to the number of the specified documents.

In the summary 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 consolidated estimate, current prices are used.

An approximate list of chapters of the consolidated estimate calculation of the cost of industrial and civil construction:

Preparation of the construction site.
The main objects of construction.
Utility and service facilities.
Energy facilities.
Objects of transport economy and communication.
External networks and facilities for water supply, sewerage, heat supply and gas supply.
Landscaping and landscaping.
Temporary buildings and structures.
Other work and expenses.
Maintenance of the directorate (technical supervision) of the enterprise under construction.
Training of operational personnel.
Design and survey works, architectural 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 is made;
a list of catalogs of estimated standards adopted for the preparation of 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, during the construction of large facilities, in addition to capital investments in the construction of the facility itself, capital investments are provided for the construction of a base for the needs of the construction of this structure.

For this purpose, separate summary estimates for housing and civil construction and for the creation of a construction industry base are compiled, which are included in the summary of costs along with a summary estimate for production facilities. The total estimated cost of construction in these cases is determined by a summary of costs that combines two or more summary estimates.

If several investors are involved in the construction of facilities, then, based on the results of the consolidated estimate calculation, the costs of equity participation in the construction of each shareholder are indicated.

We draw up an estimate

Consider the methodology for compiling estimates using an example.

Example

The customer of works on the improvement of the yard area is the district government, the contractor is a contracting organization that is engaged in landscaping and landscaping of the territory.

Work on the object is carried out on the basis of a contract and estimate documentation.

Scheduled road works and landscaping.

At the first stage, the contractor draws up a list of planned types of work, indicates their volume and method of implementation (Table 2).

table 2

List of planned types of work

Name of works and costs	unit of measurement	Quantity	Technics
Road works
Construction of driveways with asphalt concrete pavement:
excavation h = 0.60 m
arrangement of a layer of sand base h = 0.30 m			Sandblaster ABSC-1028, TM compressor
arrangement of a layer of rigid laid concrete h = 0.16 m			IE-4502 mechanical rammer, KAMAZ-6520 dump truck, BN-80 concrete pump
bituminous mastic layer device 0.6-0.8 l / m 2			Bituminous pump DS-125
arrangement of asphalt concrete layer h = 0.07 m			Mixing Plant, Asphalt Paver, Dump Truck
curbstone installation
landscaping
Lawn device
excavation h = 0.40 m			Bulldozer with a capacity of 59 kW (hp), excavator with a bucket with a capacity of 0.25 m 3, dump trucks
			Dump truck, motor cutter, self-propelled electric cutter

sowing grass seeds
			Watering machine ZIL, lawn mower
Tree planting
Cutting down dead and diseased trees and shrubs			Chainsaws
Including delivery of planting material			dump trucks
Improving the mechanical composition and fertility of plant soil			Hinged soil mill, cultivator
planting trees with a lump of 0.8 × 0.8 × 0.5 m, including:
Norway maple with a crown (4-6 years old, height - 1.5-3 m)
jasmine (height - 3.0-3.5 m)
post-plant care			Watering machine ZIL

Based on the list of planned types of work, material costs are calculated (Table 3) and the wages of employees participating in the project (Table 4).

The statement of material costs indicates the amount of materials necessary for the improvement of the territory and their cost at current prices.

Table 3

Sheet of calculation of material costs

Material type	unit of measurement	Quantity	Unit cost, rub.	Total cost, rub.
Driveways
fine-grained asphalt concrete
rigid concrete


Total
Lawns
fertile soil
lawn grass seeds
Total
Trees
Norway maple

Total

The payroll sheet shows:

scope of work performed by employees of the contractor;
hourly rate;
additional salary;
payroll fund (PHOT) for each type of work. Calculated according to the formula:

Additional salary is calculated only for heavy work and is 15% of the basic salary.

Table 4

Employee payroll sheet

Name	Scope of work	Norm of time, h	Hourly tariff rate, rub.	Additional payments, rub.	Payroll fund, rub.
Construction of driveways with asphalt concrete pavement
soil development h \u003d 0.60 m (m 2)
sand base layer device h \u003d 0.30 m (m 2)
arrangement of a layer of rigid laid concrete h \u003d 0.16 m (m 2)
device layer of bituminous mastic 0.6-0.8 l / m 2 (m 2)
asphalt concrete layer device h \u003d 0.07 m (m 2)
curbstone installation (r.m.)
Total
Lawn device
excavation h = 0.40 m
creation of soil layer h = 0.2 m
preparation of the root-inhabited soil layer with the introduction of plant soil h = 0.2 m
sowing grass seeds
lawn care (watering, double mowing)
Total
Tree planting
felling of dried and diseased trees and shrubs
including delivery of planting material
improvement of the mechanical composition and fertility of plant soil


Total
Total

The estimate also includes the cost of maintenance and repair of special equipment used in construction - bulldozers, excavators, dump trucks.

Let us calculate the cost of 1 machine-hour of bulldozer operation. The initial data are presented in table. 5, the results of calculations - in table. 6.

Table 5

Data for calculating 1 machine-hour of bulldozer operation

Indicators	unit of measurement	Sum
Book value
Useful life
Number of hours worked per month
Annual cost for machine maintenance and repair
Tariff rate for wages

The cost of 1 liter of fuel
Consumption rate of lubricants per 100 liters of fuel consumption
The cost of 1 liter of lubricants
Overhead rate		90% of the wage fund

Table 6

Calculation sheet for 1 machine-hour of bulldozer operation

No. p / p	Name of indicator	unit of measurement	Payment	Total
	Initial cost
	Depreciation
	Useful life
	Monthly depreciation
	Hourly depreciation		129 032,26 / 166
	Maintenance and repair costs
	annual rate
	Annual costs		8,000,000 × 0.24
	Monthly costs
	Hourly costs
	Salary (driver's salary)
	Tariff rate, rub./h
	Insurance premiums
	hourly wage
	Fuel costs
	Fuel consumption rate per 1 car-h
	The cost of 1 liter of fuel
	Hourly cost of fuel
	Lubricant costs
	Oil consumption rate per 100 liters of fuel
	Oil consumption rate according to fuel consumption rate
	Lubricant Hourly Costs
	Overheads
	Total cost per machine-hour		777,30 + 963,85 + 190 + 476 + 57,8 + 135

The norm of the working time of the bulldozer for the construction of driveways with asphalt concrete pavement is 20 hours, for the landscaping of the territory - 5 hours. Accordingly, the cost of maintenance and repair of the bulldozer will be:

when performing road works - 51,999 rubles. (2599.95 rubles × 20 hours);
lawn installation - 12,999.75 rubles. (2599.95 rubles × 5 hours).

An excavator and dump trucks were also involved in the landscaping work. Maintenance and repair costs will be:

when performing road works:

excavator - 48,250 rubles;

dump trucks - 60,230 rubles;

lawn work:

excavator - 10,150 rubles;

dump trucks - 12,350 rubles;

tree planting work

dump trucks - 12,350 rubles.

Based on the calculations, we will draw up local estimates for each type of work (Tables 7-9), given that:

overhead costs - workers;
other expenses - ;
estimated profit - 15% of the total costs;
VAT - 18% of the 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 bill of materials
		Page 1 payroll sheet


Overheads		20% of labor costs
other expenses		2% of labor costs
Total costs:
Estimated profit		15% of the total cost

Total estimated	273 367,24

Table 8

Local estimate for the installation of lawns

expenditures	Amount, rub.	Note
Material costs		Page 2 bills of material costs
Labor costs for workers		Page 2 payroll sheets
Social service contributions		Calculation of insurance premiums from wages
Costs for the maintenance of construction equipment		Sheets of calculation of machine-hours of equipment operation
Overheads		20% of labor costs
other expenses		2% of labor costs
Total costs		The sum of all the above costs
Estimated profit		15% of the total cost
		15% × (total cost + estimated profit)
Total estimated	148 742,94

Table 9

Local estimate for planting trees and shrubs

expenditures	Amount, rub.	Note
Material costs		Page 3 bills of materials
Labor costs for workers		Page 3 payroll sheets
Social service contributions		Calculation of insurance premiums from wages
Costs for the maintenance of construction equipment		Sheets of calculation of machine-hours of equipment operation
Overheads		20% of labor costs
other expenses		2% of labor costs
Total costs:		The sum of all the above costs
Estimated profit		15% of the total cost
		15% × (total costs + estimated profit)
Total estimated	21 174,81

Local estimates are combined into an object estimate, in which the sums of expenses for each type of work from local estimates are summarized.

The object estimate for the improvement of the courtyard area is presented in Table. 10.

Table 10

Object estimate for the improvement of the courtyard area

expenditures	Amount, rub.
Material costs
Labor costs for workers
Social service contributions
Costs for the maintenance of construction equipment
Overheads
other expenses
Total costs:
Estimated profit

Total estimated	443 284,98

So, the cost of improvement work according to the object estimate amounted to 443,284.98 rubles.

According to the won tender, the contracting organization concluded an agreement with the council for the improvement of the territory of the yard in the amount of 443,284.98 rubles.

Conclusion

Budgeting is essential to the business of a company. The main purpose of the estimate is to determine the amount of regulatory resources to complete the task. Competently compiled estimate documentation with a clear template and a clear structure, especially for the construction industry, is the basis for the success and profitability of the company.