The choice of budgeting method is important. First of all, it is determined by the legal side of the issue, since incorrect or illiterate documentation may simply not be accepted for consideration. Secondly, no less important in modern conditions is to determine the real cost of constructing an object or carrying out various works. And this is rightly considered the main task of drawing up an estimate, no matter what methodology is used.

The most common budgeting methods

There are several basic methods for calculating and preparing estimates. These include:

• basic index;
• resourceful;
• resource-index;
• using aggregated estimate standards.

The last two budgeting techniques are used relatively rarely. This is due to several reasons. The resource-index calculation method is a combination of two much more common methods - base-index and resource. Compared to them, it is not only significantly more labor-intensive, but also actually combines their disadvantages. The main ones are rightly considered to be a certain isolation from modern realities and the serious scale that any mistake made at the beginning of the calculation acquires. This is also why most popular software products are not focused on the resource-index method of calculating estimates, which leads to its even rarer use.

The methodology for drawing up estimates based on enlarged estimate standards is a calculation that is performed taking into account data on already constructed objects. Its infrequent use is due to the fact that in practice it is quite difficult to find an analogue for a newly constructed facility in the recent past, similar in design parameters, construction conditions, operational requirements and other important characteristics. Especially now, when the economic and financial situation is changing very rapidly.

Since the methods for drawing up estimates described above are relatively rare in practice, it is advisable and quite logical to consider in more detail the two most popular types of estimate calculations.

Base-index method of budgeting

The most often used is the base-index method for calculating estimates. Despite the fact that the legislation provides for the possibility of using other methods, it is, in fact, mandatory for budgetary organizations conducting auctions for the construction of various objects or the performance of any work. A similar situation has developed quite a long time ago. That is why most large private companies, which are both customers and contractors, also use the base-index method of preparing estimates as the main one.

The principle of the budgeting methodology under consideration is as follows:

• calculation of the cost of direct costs by type of work in base prices of 2001 based on price collections GESN-2001 or TER-2001;
• calculation of overhead costs and estimated profit using the standards in force at the time of drawing up the estimate;
• calculation of the cost of work in current prices, performed using indices, the value of which is established by the Federal Construction Agency on a quarterly basis.

It should be taken into account that indices can be applied both to each individual work and to the section or final result of the calculation as a whole.

Despite the fact that the basis-index method of budgeting is undoubtedly the most popular and most frequently used, it has a very significant drawback. The fact is that the applied basic prices of 2001, which is quite natural, often do not take into account the conditions of modern construction and the large number of new technologies that have appeared recently.

However, the method has no less obvious advantages, namely, simplicity, a large number of specially developed budget programs, and simply long-term traditions of use, allowing it to remain the most widely used.

Forms of various types of estimates used for drawing up the basis-index method, as well as samples of completed estimates, are given below.

Calculation of estimates using the resource method

Quite often the resource method of calculating estimate documentation is used. It is used mainly when concluding contracts for construction or carrying out any work between small and medium-sized commercial structures, as well as in private housing construction. However, the legislation fully allows the use of the method for budgetary organizations. In this case it is as follows:

• from the already mentioned standards GESN-2001 and TER-2001, not prices are taken, but consumption standards for certain resources (labor costs, construction machines and mechanisms, materials);
• then the resource consumption required for the entire volume of work performed is calculated, as a result of which local resource statements are compiled;
• Then each resource is multiplied by the current price, which is recorded in the local resource estimate.

Overhead costs and planned savings are usually taken into account in the estimate for the entire facility. This method of drawing up estimates is quite labor-intensive, however, almost all available software products provide the ability to calculate it. A sample estimate compiled by the resource method and the form used for this are posted below.

A simplified form of the resource method for calculating estimates

Very often, especially in private housing construction or when performing small repair and finishing work, an even simpler method of drawing up estimates is used, which can also rightfully be called resource-based. It consists of a simple listing of the resources needed for construction, repair or decoration, and the current prices for them. An example of such a calculation for a small volume of repair and finishing work is given in the following table.

	Name of work			Price per unit	Cost of work
	Dismantling linoleum floor coverings
	Dismantling skirting boards
	Dismantling the base from bars and boards
	Disassembling the logs
	Laying lags
	Installation of plank coverings
	Installation of chipboard coverings
	Laying out parquet boards
	Installation of skirting boards
	TOTAL according to estimate				139 080=

This method of calculating estimates is widely used when the customer is an individual, and the contractor is a team of workers or a small construction company. In this case, there are no strict design requirements, so everyone draws up an estimate based on their own preferences, as well as the desire to see in it certain indicators that are necessary to make a decision on performing the work or choosing a contractor.

More information on this topic HERE.

Local estimates for certain types of construction and installation work, as well as the cost of equipment, are compiled based on the following data:

• parameters of buildings, structures, their parts and structural elements adopted according to working drawings;
• volumes of work taken from statements of quantities for construction and installation work and determined from working drawings;
• nomenclature and quantity of equipment, furniture and inventory adopted from custom specifications, statements and working drawings;
• current estimated standards for types of work, structural elements, as well as wholesale, limit and, in some cases, one-time order prices for equipment, furniture and inventory.

The basis for determining the estimated cost of construction may be:

• customer's initial data for the development of estimate documentation, pre-project and design documentation, including drawings, statements of volumes of construction and installation work, specifications and statements of equipment requirements, decisions on the organization and order of construction adopted in the construction organization project (COP), explanatory notes to design materials , and for additional work - author’s supervision sheets and acts for additional work identified during the period of construction and repair work;
• current estimated standards, as well as selling prices and transportation costs for materials, equipment, furniture and inventory;
• individual decisions of public authorities related to the relevant construction site.

When drawing up local estimates based on adopted technical solutions, priority in the selection of current estimate standards or methods for determining the estimated cost is based on the following conditions:

• if there are approved price lists for the construction of buildings and structures, consolidated prices (UR) or consolidated estimate standards (USN), intended for use in drawing up estimates based on working drawings, then these consolidated estimate standards are accepted;
• if there are no consolidated estimate standards, but there are estimates for standard and reusable economical individual projects tied to local construction conditions, then these estimates are accepted;
• if there are no consolidated estimate standards, as well as estimates for standard and re-used economical individual projects tied to local construction conditions, then single prices for building structures or for certain types of construction and installation work from the relevant collections and catalogs are accepted.

In relation to the characteristics of certain types of construction, the specialization of contracting construction and installation organizations, and the structure of design documentation, local estimates are drawn up:

• a) for buildings and structures:

for construction work, special construction work, internal sanitary work, internal electrical lighting, electric power plants, technological and other types of equipment, instrumentation and automation, low-current devices (communications, alarms, etc.), purchase fixtures, furniture, equipment and other work;

• b) for general site works:

for vertical planning, installation of utility networks, paths and roads, landscaping, small architectural forms and others.

Estimated documentation is drawn up in a certain sequence, moving from small to larger construction elements, which represent the type of work (costs) - object - launch complex - construction phase - construction (construction) as a whole.

If only one main purpose object is being built at the construction site according to the project, without the construction of auxiliary and auxiliary objects (for example: in industry - a workshop building for the main purpose; in transport - a railway station building; in housing and civil engineering - a residential building, a theater, a school building etc.), then the concept of “object” may coincide with the concept of “construction”.

It is allowed to draw up two or more local estimates for the same type of work when designing complex buildings and structures, when developing technical documentation for construction by several design organizations, as well as when forming estimated costs for launch complexes.

In local estimates it is made grouping data into sections for individual structural elements of the building (structures), types of work and devices. The grouping order must match technological sequence of work and take into account the specific features of individual types of construction. This procedure should be regulated by industry regulations. In this case, buildings and structures can be divided into an underground part ("zero cycle" work) and an above-ground part.

Based on the mentioned grouping principles:

• a local estimate for construction work may have sections: earthworks; foundations and walls of the underground part; walls; frame; floors; partitions; floors and bases; coverings and roofs; filling openings: stairs and platforms; finishing works; various works (porches, blind areas, etc.), etc.;
• a local estimate for special construction work may have sections: foundations for equipment; special grounds; channels and pits; lining, lining and insulation; chemical protective coatings, etc.;
• a local estimate for internal sanitary work may have sections: water supply; sewerage; heating; ventilation and air conditioning, etc.;
• a local estimate for equipment installation may have sections: acquisition and installation of process equipment; process pipelines; metal structures (related to the installation of equipment), etc.

For relatively simple objects, the estimated cost may not be grouped into sections.

The volume of work is calculated for estimates for the detailed design or working documentation in the units of measurement of estimate standards adopted in collections of elemental estimate standards (m3, m2, t, pcs., etc.). It should be noted that estimated volumes mean any quantities determined from drawings and used in determining the estimated cost.

The calculation of the volume of work should be carried out in a certain sequence, corresponding to the technology for performing the work, so that the results of previously performed calculations can be used for subsequent stages.

In design organizations, the volume of work on the building as a whole is calculated, as a rule, by designers, usually by technicians. For greater accuracy, it is recommended that estimates be checked by qualified estimators.

When drawing up a bill of quantities, you must adhere to the following sequence:

• familiarization with design materials and placing them in the order most convenient for the user;
• development and preparation of tabular forms, compilation of auxiliary tables and calculations for standard products, structural elements and parts of the building;
• calculating the scope of work using design specifications;
• calculation of volumes for structural elements and types of work not covered when calculating according to the specification.

The bill of quantities for general construction work is divided into calculations for individual completed structural elements and types of work.

When preparing local estimates, they are usually divided into sections. The designed building is conventionally divided into parts - structural elements. All work related to one structural element is grouped in one section of the estimate (finishing work - internal and external - are considered as independent structural elements). In addition, the estimates highlight the underground and above-ground parts of the building.

Similar to the construction of estimates, statements of calculation of the volume of work are also compiled with division into the same sections.
In housing -

In civil engineering, the list of structural elements (sections) is as follows:

A. Underground part of the building:	B. Aboveground part of the building:
1. Excavation work
	9. Balconies and porches
10. Interior decoration	10. Interior decoration
	11. Exterior decoration

Internal special construction work:

	1. Electric lighting
2. Ventilation and air conditioning
	4. TV input

For industrial construction, an approximate list of sections of the work volume calculation sheet is as follows:

A. Underground part:	B. Aboveground part:
1. Excavation work
2. Bases for foundations
4. Basement walls
	17. Poyoms (windows, doors, gates, lanterns)
7. Windows and doors (openings)
	20. Interior finishing
10. Interior finishing	21. Exterior finishing
11. Exterior finishing

The main function of estimate standards is to determine the standard amount of resources, the minimum necessary and sufficient to perform the corresponding type of work, as the basis for the subsequent transition to cost indicators.

Considering that the estimated standards are developed on the basis of the principle of averaging with minimization of the consumption of all necessary resources, it should be taken into account that the standards are not adjusted towards their reduction.

Estimated standards and prices provide for the work to be carried out under normal (standard) conditions, not complicated by external factors. When carrying out work in special conditions: cramped conditions, gas pollution, near operating equipment, in areas with specific factors (high mountains, etc.) - the coefficients given in the general provisions of the relevant collections of standards and prices are applied to the estimated standards and prices.

State, production-industry, territorial, company and individual estimate standards form a system of pricing and estimate standardization in construction.

State estimate standards include estimate standards that are part of group 8 of subgroups 81, 82 and 83 “Documents on Economics”.

In the absence of separate standards for the work technologies envisaged in the project in the current collections of estimate standards and prices, it is allowed to develop appropriate individual estimate standards and unit prices, which are approved by the customer (investor) as part of the project (detailed design). Individual estimate standards and prices are developed taking into account the specific conditions of work with all complicating factors.

The use of proprietary and individual estimate standards to determine the cost of construction, the financing of which is carried out using federal budget funds, is recommended after their coordination with the relevant authorized federal executive body in the field of construction.

When applying individual estimate standards and prices, the increasing coefficients given in Appendix No. 1 of MDS 81-35.2004 are not applied to them.

To determine the estimated cost of construction of the designed enterprises, buildings, structures or their queues, estimate documentation is drawn up, consisting of:

• local estimates;
• local estimate calculations;
• object estimates;
• object estimate calculations;
• estimates for certain types of costs;
• summary estimates of the cost of construction (repair);
• cost summaries, etc.

Local estimates refer to primary estimate documents and are compiled for certain types of work and costs for buildings and structures or for general site work based on the volumes determined during the development of working documentation (DD).

Local estimates calculations are drawn up in cases where the scope of work and the amount of costs are not finally determined and are subject to clarification on the basis of the RD, or in cases where the scope of work, the nature and methods of their implementation cannot be sufficiently accurately determined during the design and are clarified during the construction process.

Estimates for individual types of costs are drawn up in cases where it is necessary to determine the limit of funds for the entire construction project necessary to reimburse costs that are not taken into account by the estimated standards (compensation in connection with the seizure of land for development; costs associated with the use of benefits and surcharges, established by decisions of government bodies, etc.).

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

In cases where, along with industrial objects, design and estimate documentation is drawn up for objects of housing, civil and other purposes, it is recommended to draw up an estimate document (cost summary) that determines the cost of construction of enterprises, buildings, structures or their queues.

Simultaneously with the estimate documentation as part of the project (detailed design) and RD, a statement of the estimated cost of construction of facilities included in the launch complex, and a statement of the estimated cost of facilities and environmental protection work can be developed.

It is recommended to draw up a statement of the estimated cost of objects included in the launch complex in the case when the construction and commissioning of an enterprise, building and structure is planned to be carried out by separate launch complexes. A statement of the estimated cost of construction of objects included in the launch complex is given as part of the project (detailed design), and as part of the RD in cases where the estimated cost of objects and work is clarified according to working drawings. The specified statement includes the estimated cost of the objects included in the launch complex, as well as general site work and costs, while the numbering of objects, work and costs adopted in the consolidated estimate calculation is preserved.

In cases where a statement of the estimated cost of the objects included in the launch complex is not compiled, in the summary estimate, after the sum for the object estimates (estimates), the results for the chapters and the consolidated estimate, the amounts of the corresponding costs for the launch complexes are given in brackets.

When designing enterprises and structures, the construction of which is carried out in stages, separate object estimates related to the stage and full development, summary estimates of the cost of construction of each stage of construction and for full development (summary of costs for the full development of the enterprise) are compiled.

If two or more general contractors are involved in the construction, the estimated cost of work and expenses to be carried out by each general contractor is recommended to be drawn up in a separate statement drawn up in relation to the consolidated estimate.

When drawing up local estimates (estimates), prices from the corresponding collections are used, and in each position of the local estimate (estimate) a standard code is indicated, consisting of the collection number (two characters), section number (two characters), the serial number of the table in this section (three characters) and the serial number of the norm in this table (one two characters). The parameters of individual characteristics (length, height, area, mass, etc.) given with the word “to” should be understood inclusive, and with the word “from” - excluding the specified value, i.e. above.

• Coefficients taking into account the conditions of work and complicating factors are given in Appendix No. to MDS 81-35.2004.

If complicating factors are taken into account by elemental estimate standards and unit prices, the coefficients given in Appendix No. 1 are not applied.

When referring in local estimates (estimates) to the technical part or introductory instructions of price collections or other regulatory documents in the column “code, standard numbers and resource codes” after the number of the collection and price, the initial letters PM or VU and the number of the corresponding item are indicated, for example: PM-5 or VU-4, and when taking into account coefficients (given in Appendix No. 1) in the positions of local estimates (estimates) that take into account the conditions of work, column 2 of the estimate indicates the value of this coefficient, as well as the abbreviated name and paragraph of the regulatory document.

Work performed during the repair and reconstruction of buildings and structures, similar to technological processes in new construction, should be standardized according to the relevant collections of GESN-2001 for construction and special construction work (except for the standards of the collection of GESN No. 46 “Work during the reconstruction of buildings and structures”) using coefficients 1.15 to the norms for labor costs and 1.25 to the norms for the operating time of construction machines. The specified coefficients may be used in conjunction with the coefficients given in Appendix 1 to this Methodology.

For work in which the production technology includes welding of metal structures, rolled metal, steel pipes, sheet metal, embedded parts and other metal products, elemental estimate standards and unit prices are developed based on the conditions of using carbon steel.
When applying stainless steel to the labor cost standards provided for in unit prices, it is recommended to apply a coefficient of 1.15.

The cost determined by local estimates includes direct costs, overhead costs and planned savings.

Direct costs take into account the basic wages of workers, the cost of materials, products, structures and operation of construction machines. They are determined in local estimates by multiplying the volume of work accepted according to working drawings by the corresponding price. The rules for determining the scope of work and instructions for the application of prices are given in the technical parts of the collections of estimate standards, as well as in the Instructions for the application of uniform regional unit prices for building structures and work and in the Instructions for the application of prices for the installation of equipment.

Overhead costs take into account the costs of construction and installation organizations associated with the creation of general production conditions, its maintenance, organization and management.

Planned savings (Estimated profit) represent the standard profit of construction and installation organizations, taken into account in the estimated cost of construction and installation work.

All estimated standards used to determine direct costs must be adopted for the conditions of the region of the country in which construction is planned, taking into account the rules contained in the Instructions for the application of uniform regional unit prices for building structures and work, Instructions for the application of prices for installation of equipment and in technical parts of the relevant collections of estimate standards.

Local estimates separately show the cost of standard conditionally net products (NCPP), adopted for planning labor productivity in construction and installation organizations, as well as standard labor intensity and estimated wages.

The accrual of overhead costs and planned savings (Estimated profit) when preparing local estimates is made at the end of the estimate after the total of direct costs, and when creating estimates by sections - at the end of each section and for the estimate as a whole.

Data on the cost of equipment, furniture and inventory are included in local estimates in the manner prescribed in the chapters of the MDS on the rules for determining the estimated cost of equipment, the development and application of estimated cost standards for tools and inventory of industrial buildings and the development and application of estimated cost standards for equipment and inventory of public and administrative buildings.

In cases where, in accordance with design data, structures (metal, reinforced concrete and others) are dismantled, buildings and structures are demolished, as a result of which it is planned to obtain structures, materials and products suitable for reuse, or certain materials are extracted incidentally to construction ( stone, gravel, timber, etc.), following the results of local estimates for dismantling, demolition (relocation) of buildings and structures and other work, refundable amounts are given for reference, i.e. amounts that reduce the amount of capital investments allocated to the customer, not excluded from the total of the local estimates and the volume of work performed.

Refundable amounts are shown in a separate line entitled “Including refundable amounts” and are determined on the basis of the product range and quantity of structures, materials and products received for subsequent use, which are also given after the final estimate. The cost of such structures, materials and products as part of refundable amounts is determined according to wholesale price lists minus from these amounts the costs of bringing them into a usable condition and delivering them to storage locations. The cost of materials obtained by way of incidental mining, if it is impossible to use them in this construction, but if there is the possibility of sale, is taken into account at prices ex-place of procurement (ex-quarry - for local materials and minerals; ex-cutting area - for wood obtained from deforestation, etc.).

If it is impossible (confirmed by relevant documents) to use or sell materials from disassembly or associated mining, their cost is not taken into account in the refund amounts.

When using equipment that is included in the fixed assets and is planned for dismantling and transferring to a building under construction (reconstruction) within the boundaries of an expanded, reconstructed or technically re-equipped operating enterprise, local estimates provide only funds for the dismantling and re-installation of this equipment, and at the end of the estimate For reference, its book value is shown, taken into account in the general cost limit for determining the approving authority and technical and economic indicators of the project (detailed design), except for technical re-equipment.

If two or more general contractors are involved in the construction, the estimated cost of work and expenses to be carried out by each general contractor is recommended to be drawn up in a separate statement drawn up in relation to the consolidated estimate.

Additional activities of contractors related to the organization of construction and installation work are reflected in the construction organization project and are taken into account in the consolidated estimate.

To determine the estimated cost of construction of enterprises, buildings and structures (or their queues), it is recommended to draw up the following documentation:

• as part of the project (working draft):
• cost summary (if necessary);
• summary estimate of the cost of construction (repair);
• object and local estimate calculations;
• estimates for certain types of costs;
• as part of the working documentation (DD) - site and local estimates.

Estimate documentation is drawn up at the current price level.

• In the estimate documentation it is allowed to indicate the cost of work in two price levels:
• at the basic level, determined on the basis of the current estimated norms and prices of 2001;
• at the current level, determined on the basis of prices prevailing at the time of drawing up the estimate documentation.

The estimate documentation is numbered in the following order.

The numbering of local estimates (estimates) is carried out when forming an object-based estimate (estimate), taking into account the number and name of the chapter of the consolidated estimate calculation of the cost of construction in which it (she) is included.

As a rule, the numbering of local estimates (local estimate calculations) is carried out as follows:

1. the first two digits correspond to the chapter number of the consolidated estimate,
2. the second two digits are the line number in the chapter
3. the third two digits mean the serial number of the local estimate (estimate) in this object estimate (estimate).

For example: No. 02-04-12

The numbers of object estimates (object estimates) according to such a numbering system do not include the last two digits corresponding to the numbers of local estimates (estimates).

For example: No. 02-04

It is recommended to present the calculation results and final data in the estimate documentation as follows:

• in local estimates (estimates), line-by-line and total figures are rounded to whole rubles;
• in object estimates (estimates), the final figures from local estimates (estimates) are shown in thousands of rubles (at the current price level), rounded to two decimal places;
• in summary estimates of the cost of construction or repairs (cost summaries), the total amounts from object estimates (estimates) are shown in thousands of rubles, rounded to two decimal places.

The results of calculations and final data in calculations of construction costs are presented similarly.

When drawing up estimates (calculations), the following methods for determining cost can be used:

• resourceful;
• resource-index;
• base-index;
• based on enlarged estimate standards, incl. a data bank on the cost of previously constructed or designed analogue facilities.

When drawing up local estimates (estimates), the conditions of work and complicating factors are taken into account.

Coefficients taking into account the conditions of work and complicating factors are given in Appendix No. 1 of MDS 81-35.2004.

If complicating factors taken into account by elemental estimate standards and unit prices, the coefficients given in Appendix No. 1 do not apply.

When referring to the technical part in local estimates (estimates) or introductory instructions for collections of prices or other regulatory documents in the column “code, numbers of standards and resource codes” after the number of the collection and prices is indicated with the initial letters ТЧ or ВУ and the number of the corresponding item, for example: ТЧ-5 or ВУ-4, and when taken into account in in the positions of local estimates (estimates) of coefficients (given in Appendix No. 1), taking into account the conditions of work, column 2 of the estimate indicates the value of this coefficient, as well as the abbreviated name and paragraph of the regulatory document.

When drawing up local estimates (estimates) for reconstruction, expansion and technical re-equipment of existing enterprises, buildings and structures, complicating factors and conditions for the production of such work are taken into account, using the appropriate coefficients given in the relevant collections of estimate norms and prices (“General Provisions” ).

When performing certain types of work in accordance with construction technology, individual materials (formwork, fastening, etc.) are used several times, i.e. turn around. Their repeated turnover is taken into account in the estimated standards and the prices compiled on their basis for the corresponding structures and types of work. In cases where it is impossible to achieve the standard turnover rate of industrial formwork, fastenings, etc. at the facility, what should be justified by the PIC, the norm is being adjusted.

The cost of equipment, furniture and inventory is included in local estimates (estimates).

When using equipment included in fixed assets suitable for further operation and planned for dismantling and transfer to a building under construction (reconstruction), local estimates (estimates) provide only funds for dismantling and re-installation of this equipment, and the result of the estimate shows its book value, taken into account in the general limit, for reference cost to determine the technical and economic indicators of the project.

____________________

* Structures, materials and products taken into account in refundable amounts should be distinguished from the so-called revolving materials (formwork, fastening, etc.), used in accordance with construction technology several times when performing certain types of construction work. Their repeated turnover is taken into account in the estimated standards and the uniform regional unit prices compiled on their basis for the corresponding structures and types of work.

METHODOLOGICAL INSTRUCTIONS FOR DETERMINING THE VALUE
OVERHEAD COSTS IN CONSTRUCTION

MDS 81-33.2004

I. Administrative expenses

15. Expenses associated with official travel of administrative and economic personnel within the location of the organization.

19. Expenses associated with the payment of relocation costs for administrative and business personnel, including employees servicing official passenger vehicles, and payment of lifting allowances for them in accordance with the current legislation on compensation and guarantees for transfer, re-employment and assignment to work in other areas.

20. Expenses for business trips related to the production activities of administrative and economic personnel, including employees servicing official passenger vehicles, based on the standards established by the legislation of the Russian Federation, including:

• - travel of the employee to the place of business trip and back to the place of permanent work;
• - daily allowance and (or) field allowance within the limits of standards approved by the Government of the Russian Federation;
• - registration and issuance of visas, passports, vouchers, invitations and other similar documents;
• - consular, port, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar payments and fees;
• - rental of residential premises.

List of overhead cost items in construction
III. Costs of organizing work on construction sites

13. Expenses for the relocation of linear construction organizations and their structural divisions within the construction site (with the exception of expenses for the relocation of construction machinery and mechanisms included in the cost of machine-hours, as well as expenses for the relocation of construction organizations and their structural divisions to other construction sites).

V. Costs not taken into account in overhead rates, but included in overhead expenses

9. Expenses reimbursed by construction customers from other costs related to the contractor’s activities:

• a) costs of transporting employees living at a distance of more than three kilometers, to the place of work and back by road transport (own or rented), if municipal or suburban transport is not able to provide their transportation and it is not possible to organize transportation by organizing special routes of urban passenger transport; additional costs associated with attracting funds from a construction organization on a contractual basis with local executive authorities to cover the costs of transporting workers on public ground urban passenger transport routes (except taxis), in excess of the amounts determined based on the current tariffs for the relevant types of transport;
• b) additional costs associated with the implementation of contract work on a rotational basis;
• c) costs of relocating construction organizations and their divisions to other construction sites;
• g) costs associated with sending workers to perform construction, installation and special construction work. For tax purposes, these costs are accepted in the amounts established by law;

References

• MDS 81-35.2004 Methodology for determining the cost of construction products on the territory of the Russian Federation;
• MDS 83-1.99 Methodological recommendations for determining the amount of funds for wages in contract prices and estimates for construction and wages for workers of construction, installation and repair organizations
• GSNr 81-05-02-2001 (Collection of estimated standards for additional costs when carrying out repair and construction work in winter)
• GSN 81-05-01-2001 (Collection of estimated cost standards for the construction of temporary buildings and structures)
• GSNr-81-05-01-2001 (Collection of estimated cost standards for the construction of temporary buildings and structures during repair and construction work)
• Letter of the Ministry of Labor of Russia and the State Committee for Construction dated October 10, 1991 No. 1336-VK/1-D “On the amount of funds for bonuses for commissioning production capacities and construction projects.”

Decree of the Government of the Russian Federation dated 31.05.00 No. 420, letter of the State Construction Committee of the Russian Federation dated 10.03.98 No. VB-20-82/12 “On payment of expenses for voluntary insurance of construction risks.”

• Letter of the State Construction Committee of the Russian Federation dated March 18, 1998 No. VB-20-98/12 “On accounting for leasing payments in estimate documentation.”

Letter of the State Construction Committee of the Russian Federation dated October 27, 2003 No. NK-6848/10 “On the procedure for allocating costs for commissioning work.”

• Resolution of the State Construction Committee of the Russian Federation dated February 13, 2003 No. 17 “On standard costs for maintaining the customer-developer service during the construction of facilities for state needs at the expense of the federal budget for 2003-2004.”

Resolution of the State Committee for Construction of Russia dated August 18, 1997 No. 18-44 “The procedure for determining the cost of work to carry out the examination of pre-project and design documentation for the construction of enterprises, buildings and structures on the territory of the Russian Federation.”

• MDS 81-7.2000 Methodological manual for calculating costs for the service of the customer-developer
• A practical guide edited by P.V. Goryachkina “Drawing up estimates in construction based on the estimate and regulatory framework of 2001.”

Local estimates (estimates)

Basics of drawing up local estimates (estimates)

Local estimates (estimates) for certain types of construction and installation work, as well as the cost of equipment, are compiled based on the following data:

• - parameters of buildings, structures, their parts and structural elements adopted in design decisions;
• - volumes of work taken from construction and installation work sheets and determined based on design materials;
• - nomenclature and quantity of equipment, furniture and inventory adopted from custom specifications, statements and other design materials;
• - current estimated standards and indicators for types of work, structural elements, as well as market and regulated prices and tariffs for industrial and technical products and services.

Local estimates (estimates) are prepared:

• o for buildings and structures:
  • - for construction work,
  • - special construction work,
  • - internal sanitary works,
  • - internal electric lighting,
  • - electric power plants,
  • - installation and acquisition of technological and other types of equipment,
  • - instrumentation and automation (instrumentation and automation),
  • - low-current devices (communications, alarms, etc.),
  • - acquisition of fixtures, furniture, equipment, etc.;
• o for general site works:
• - on a vertical layout,
• - installation of engineering networks, paths and roads,
• - landscaping,
• - small architectural forms, etc.

When designing complex buildings and structures, developing technical documentation for construction by several design organizations, as well as when forming estimated costs for launch complexes, it is allowed to draw up two or more local estimates for the same type of work.

In local estimates, data is grouped into sections according to individual structural elements of the building (structure), types of work and devices. The grouping order must correspond to the technological sequence of work and take into account the specific features of individual types of construction. Buildings and structures can be divided into underground ("zero cycle" work) and above-ground parts.

Local estimate calculation may have sections:

• o for construction work:
  • - earthworks,
  • - foundations and walls of the underground part,
  • - walls, frame, ceilings, partitions, floors and foundations,
  • - coverings and roofs,
  • - filling of openings; stairs and platforms,
  • - finishing works,
  • - various works (porches, blind areas), etc.;
• o for special construction work:
• - foundations for equipment,
• - special reasons,
• - channels and pits,
• - lining, lining and insulation,
• - chemical protective coatings, etc.;
• o for internal sanitary works:
  • - plumbing,
  • - sewerage,
  • - heating,
  • - ventilation and air conditioning, etc.;
• o for equipment installation:
• - purchase and installation of technological equipment,
• - technological pipelines,
• - metal structures (related to the installation of equipment), etc.

The cost of work is determined according to the corresponding prices of the estimate and regulatory framework used. The cost, determined by local estimates, includes PP, NR&SP.

Accrual of NR and SP when preparing local estimates (estimates) without dividing into sections is made at the end of the estimate (estimate) after the total of the PP, and when forming by sections - at the end of each section and as a whole according to the estimate (estimate).

When drawing up local estimates (estimates), the conditions of work and complicating factors are taken into account. When drawing up local estimates, as a rule, the resource (resource-index) method should be used, in which the estimated cost of construction is determined on the basis of data from design materials on the required resources and current prices for these resources.

Local estimates (estimates) are drawn up according to the forms given in Appendix 2 of this manual. When using the resource or resource-index method, Form No. 4 is used, in which resource indicators are isolated and summed up with the determination of cost at the appropriate price level, or Form No. 5 is used, on the basis of which resource indicators are allocated and summed up as part of the local resource list, and then Form No. 4 determines the cost of work (amount of costs).

By dismantling structures and demolishing buildings in accordance with the design, it is possible to obtain structures, materials and products suitable for reuse. In this case, the results of local estimates for the dismantling and demolition of buildings and structures are given refund amounts, those. amounts that reduce the size of capital investments allocated by the customer. These amounts are not excluded from the total of the local estimate (estimate) and from the volume of work performed. They are shown in a separate line called “Including refundable amounts” and are determined on the basis of the nomenclature and quantity of structures, materials and products received for subsequent use, also given after the calculation result. The cost of such structures, materials and products as part of refundable amounts is determined at the price of their possible sale minus from these amounts the costs of bringing them into a usable condition and delivering them to storage locations.

The cost of materials obtained through incidental mining (stone, crushed stone, sand, timber, etc.), if possible, is taken into account at prices prevailing in the region.

The designs, materials and products taken into account in the refund amounts should be distinguished from the so-called processed materials(formwork, fastening, etc.), used in accordance with construction technology several times when performing certain types of work. Their repeated turnover is taken into account in the estimated standards and the prices compiled on their basis for the corresponding structures and types of work.

When using equipment included in the fixed assets, suitable for further operation and planned for dismantling and transferring to a building under construction (reconstruction), local estimates (estimates) provide only funds for dismantling and re-installation of this equipment, and the result of the estimate is shown for reference its book value, taken into account in the general cost limit to determine the technical and economic indicators of the project.

Upon completion of the preparation of the local estimate, its results in indexed prices are transferred to the compiled object estimate. If the local estimate is directly included in the consolidated estimate of the cost of work, then it is also completed in the manner prescribed for the object estimate, as follows:

• o for the sum of the results of the corresponding columns of local estimate calculations in the object estimate calculation, funds are accrued to cover the costs of temporary buildings and structures. Accrual is made according to the appropriate standard;
• o the result of local estimate calculations and the amount of costs for temporary buildings and structures in the object estimate calculation constitute construction and installation work;
• o the result of construction and installation work in the on-site estimate calculations is accrued with limited costs taken into account as part of the on-site estimate calculation:
• - costs of increasing the cost of work performed in winter,
• - according to standards,
• - other limited costs provided for in the chapter “Other work and costs” of the consolidated cost estimate in the form of an appropriate percentage for each type of other work and costs, calculated from the total of construction and installation works for all local estimates.

When drawing up a local estimate using the Moscow Estimate and Normative Base of 1998, the estimate takes into account the additional costs of carrying out work in winter. The MTSN 81.9-98 collection contains standards for additional costs for structures and types of work and for temporary heating of rough-finished buildings during the heating season.

The norms for additional costs for structures and types of work are annual averages and are set as a coefficient to the cost of individual elements of the work plan (wages, cost of operating machines and materials) and labor costs.

There are special requirements for the preparation of financial documents, especially if the construction of the facility is financed by the state. But for commercial properties, it is important to understand how a regular estimate differs from a local one, because the components and calculation rules will be completely different for these two types.

Main differences

A local estimate is a preliminary calculation of the cost of an object, if it is not yet completely known how much materials or work time will be required to complete the task. Data may be subsequently adjusted to account for inflation or changes in volume.

Local ones may not reflect all the information on construction work, but only on some specific part of it.

Simply put: local estimate documents are components of the main (general) ones. In turn, ordinary ones can also be divided according to one of the principles:

By objects. For each object, a single primary financial documentation is drawn up, taking into account all costs;

By item of expense. Separate calculations can be made for expense items (costs of materials, payments to workers, finishing work).

What is the difference between an estimate and an estimate?

Very often these two concepts are confused, mistakenly considering them identical. In fact, this is absolutely not true. At first glance, the papers are really no different from each other, but in fact their main difference is that the local estimate is an already agreed upon version approved by the customer.

But the estimate is a “sketch”, a preliminary calculation of the upcoming work. That is, in any case, a preliminary estimate is drawn up, on the basis of which, taking into account amendments, the final version of the primary financial document is formed.

What to take as a basis

Usually one of the types of prices is taken as a basis: TSN, FER, TER. The specific type is chosen depending on who is financing the construction. But when drawing up the primary documentation under consideration, it is quite possible not to adhere to these standards and draw up a settlement document in the way that will be most convenient.

Further, when drawing up the final financial documentation, it is important to comply with all the rules imposed at the state level. When carrying out inspections by regulatory authorities, it is the final estimates that are checked, and local ones are a kind of draft, so they can be drawn up in a way that is convenient for the contractor and the customer by mutual agreement.

Important difference

The main difference between a local estimate and a regular estimate is that it does not take into account excess materials. That is, if in the final calculations the amount can be taken away, then nothing can be taken away here. Any surpluses are not reflected at all in this primary documentation. They are reflected in the final calculations, when their condition and residual value can be assessed.

Stages

To summarize, we can once again focus on the sequence of compilation of these documents:

• Estimate calculation.
• Estimate (approved calculation option).
• General settlement paper. Includes all previous ones for this object.

That is, each subsequent level of documents includes completely all the components of the previous one.

Local estimate calculation (estimate) may have sections: - for construction work - earthworks; foundations and walls of the underground part; walls; frame; ceilings, partitions; floors and bases; coverings and roofs; filling openings; stairs and platforms; finishing works; various works (porches, blind areas, etc.), etc.; - for special construction work - foundations for equipment; special grounds; channels and pits; lining, lining and insulation; chemical protective coatings, etc.; - but for internal sanitary and technical work - water supply, sewerage, heating, ventilation and air conditioning, etc.; - installation (installation) of equipment - purchase and installation of technological equipment; process pipelines; metal structures (related to the installation of equipment), etc.

When drawing up local estimates, prices from the corresponding collections of estimate normative bases are used, and a standard code is written in each position.

The results of calculations and final data in local estimates (estimates), line-by-line and final figures are rounded to whole rubles.

The numbering of local estimates is as follows: in the numbers, the first two digits correspond to the chapter number of the consolidated estimate, the second two digits correspond to the line number in this chapter, and the third two digits indicate the serial number of the local estimate (estimate) in this object estimate (estimate) .

Local cost estimates (estimates) include direct costs, overhead costs and estimated profit, as well as the cost of equipment, furniture, tools and inventory.

The estimated cost, determined by local estimates, consists of direct costs, overhead costs and estimated profit.

Direct costs take into account the cost of resources necessary to perform the work: material (materials, products, structures, equipment, furniture, inventory); technical (operation of construction machines and mechanisms); labor (funds for remuneration of workers, as well as machinists, taken into account in the cost of operating construction machinery and mechanisms).

As part of direct costs, separate lines may take into account the difference in the cost of electricity received from mobile power plants compared to the cost of electricity supplied by the Russian energy system and other costs.

Overhead costs take into account the costs of construction and installation organizations associated with the creation of general production conditions, its maintenance, organization and management.

The estimated profit includes the amount of funds necessary to cover individual (general) expenses of construction and installation organizations for the development of production, the social sphere and material incentives.

Accrual of overhead costs and estimated profit when drawing up local estimates (estimates) without dividing into sections is carried out at the end of the estimate calculation (estimate), after the total of direct costs, and when forming by sections - at the end of each section and in general according to the estimate calculation (estimate ).

Object estimate calculations

Object estimates combine data from local estimates for the object as a whole and refer to estimate documents on the basis of which contract prices for objects are formed.

Object estimate calculations combine data from local estimate calculations and local estimates for the object as a whole and are subject to clarification.

Object estimates (estimates) are recommended to be drawn up at the current price level for objects as a whole by summing up the data of local estimates (estimates) with grouping of work and costs according to the corresponding columns of the estimated cost of “construction work”, “installation work”, “equipment, furniture and inventory”, “other costs”.

In order to determine the full cost of the object necessary for settlements for the work performed between the customer and the contractor, at the end of the project estimate to the cost of construction and installation work determined at the current price level, it is recommended to additionally include funds to cover limited costs, including:

To increase the cost of work performed in winter, the cost of temporary buildings and structures and other costs included in the estimated cost of construction and installation work and provided for in the chapter “Other work and costs” of the consolidated estimate of the cost of construction - in the appropriate percentage for each type works or costs from the result of construction and installation work according to all local estimates, or in amounts determined by calculation;

Part of the reserve of funds for unforeseen work and costs provided for in the consolidated estimate, taking into account the amount agreed upon by the customer and contractor for inclusion in the fixed contract price for construction products.

In the object-based estimate (estimate), line by line and ultimately the unit cost indicators are given per 1 m3 of volume, 1 m2 of area of ​​buildings and structures, 1 m of network length, etc.

Following the result of the object estimate calculation (estimate), return amounts are shown for reference, which are the final result of return amounts provided for by local estimate calculations (estimates).

When placing built-in or attached enterprises (organizations) of trade, public catering and public services in residential buildings, it is recommended that object estimates (estimates) be drawn up separately for residential buildings and enterprises (organizations). It is recommended to distribute the cost of general structures and devices between the residential part of the building and the built-in (attached) premises using the Approximate composition of costs and their attribution to the estimated cost of housing construction.

It is allowed to draw up one estimate (estimate) with the allocation of the cost of the residential part of the building, built-in and attached premises.

Object estimate calculations can be prepared using aggregated estimate standards (indicators), as well as cost indicators for analogous objects. The unit of measurement to which the cost of an analogue object is reduced should most reliably reflect the design and space-planning features of the object.

The selection of an analogue is carried out on the basis of objects under construction or completed, the estimates of which are drawn up according to working drawings. When choosing an analogue, maximum correspondence of the characteristics of the designed object and the analogue object in terms of production, technological or functional purpose and according to the design and planning scheme is ensured. For this purpose, the similarity of the analogue object with the future object is analyzed, the required adjustments are made to the cost indicators of the analogue object depending on changes in design and space-planning solutions, features depending on the planned technological process are taken into account, and adjustments are also made separately for the cost level for construction area.

Until the introduction of a new nomenclature of aggregated indicators of the basic cost of construction and collections of prices for equipment, products and structures, as well as wholesale prices of standard sets of tools, equipment and inventory of production facilities and public and administrative buildings, it is allowed to use aggregated indicators of the basic cost, as well as corresponding price tags of the estimate and regulatory framework of 1984 (1991). bringing it to the current price level using the indexation method.

Summary estimate

Summary estimate

Consolidated estimates of the cost of construction (repair) of enterprises, buildings and structures are compiled on the basis of object estimates, object estimates and estimates for individual types of costs. Consolidated estimates are considered as documents that determine the estimated limit of funds required for the complete completion of the construction of all objects provided for by the project. A consolidated estimate of the cost of construction, approved in accordance with the established procedure, serves as the basis for determining the capital investment limit and opening construction financing. It is recommended that summary estimates be drawn up and approved separately for production and non-production construction.

To reflect the full cost of all work and expenses provided for by the project, including the estimated cost of construction and installation work, the cost of purchasing equipment, tools, inventory, as well as all related costs, a consolidated estimate of the cost of construction is drawn up.

In the summary estimate, funds are distributed among chapters and columns, depending on the nature of the work and costs.

Chapters of the consolidated estimate:

1. Preparation of the construction area.

2. Main construction objects.

3. Objects for auxiliary and service purposes.

4. Energy facilities.

5. Transport and communication facilities.

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

7. Improvement and landscaping of the territory.

8. Temporary buildings and structures.

9. Other work and costs.

11. Training of operational personnel.

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

For capital repair projects of residential buildings, municipal and social and cultural facilities as part of the summary budget calculation of funds it is recommended distributed over 9 chapters:

1. “Preparation of sites (territories) for major repairs.”

2. “Main objects”.

3. “Objects for auxiliary and service purposes.”

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

5. “Improvement and landscaping of the territory.”

6. “Temporary buildings and structures.”

7. “Other work and costs.”

8. “Technical supervision”.

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

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

The consolidated estimate for capital repairs provides the 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 for unforeseen work and costs - “Total for the consolidated estimate calculation."

In summary estimates of the cost of industrial and housing and civil construction, it is recommended to distribute funds into the following chapters:

1. "Preparation of the construction site."