Estimate documentation is one of the most important elements in the design of any structure or system, and as a rule, design organizations even have entire special departments involved in drawing up estimates.

The very concept of estimated cost arose during a planned economy and was essentially equivalent to the price of construction, but one should not think that in a market economy this concept has become irrelevant, although the functions of estimated cost have changed, however, the need for it remains, and its role even to some extent has increased, this is due to the fact that estimate documentation is a guideline for establishing a contract price for the customer and the contractor and, in this role, is necessary for optimal planning and cost analysis for both parties, as well as for carrying out intermediate cash settlements between them.

The estimated cost of construction is the planned amount of expenses required to create the facility in strict accordance with the project. Based on the full estimated cost, capital investments are distributed over the years of construction, sources of financing are determined, and contract prices for construction products are formed.

It is worth noting that when concluding a contract, estimate documentation is not mandatory; only a protocol of agreement on the contract price is required. However, the customer has the right to request estimate documentation in any form, with any degree of detail, and most customers usually exercise this right in practice, especially if the customer is a government organization.

Estimate documentation covering the entire complex of objects under construction is called “consolidated”, since it usually summarizes the documentation for individual objects. If it covers only a specific object or part of it (type of work), it is called “object” or “local”, respectively. An estimate document, which is calculated without detailed specifications using aggregated indicators, is usually called an “estimate”. If a detailed cost calculation is made based on working drawings without enlargement, the resulting document is usually called an “estimate.”

The estimated cost is established at each design stage, and therefore its phased detailing and clarification is ensured.

At the pre-project stage, when drawing up the “Investment Feasibility Study”, the preliminary (estimated) cost of construction is determined on the instructions of the investor . It is compiled according to extremely aggregated indicators (per 1 hectare of reclaimed land, per 1 m3 of construction volume, per 1 m2 of living space, etc.), because there is no project at this stage yet. In the absence of such indicators, data on the cost of analogous objects can be used.

At the “project” stage, enlarged but more accurate estimates are also compiled. They are based on the drawings of this design stage and include the “Consolidated estimate calculation of the cost of construction”, site and local estimate calculations, estimates for certain types of work, including survey and design (compiled before the start of these works), etc. For several types of construction (and, accordingly, several sources of financing), a “Summary of Costs” is also compiled by type of construction (for example, irrigation, industrial, housing, etc.).

The basis for estimate calculations at this stage, as noted, is the design documentation and the current estimate and regulatory framework of 1991, or prices of 1984. with the introduction of appropriate correction factors. In the absence of estimate standards, individual prices compiled directly for such cases are used.

At the “Working Documentation” (DD) stage, site and local estimates are drawn up, and SNiP 11.01-95 allows them not to be drawn up if the contract for the execution of DD does not provide for this.

In the market conditions of the Russian Federation, four methods of calculating the estimated cost are used:

Resource

Resource index

Base-index

Basic compensation

The resource method is the calculation in current (forecast) prices and tariffs of resources (cost elements). With this method, the costs of materials and products, the time spent on operating machines, the labor costs of workers are established separately in natural measurements (m3, ton, piece, man-hour, etc.), and the prices for these resources are taken current (at at the time of budgeting). Standard indicators of material consumption (NPRM) are used as a regulatory framework. This method allows you to accurately recalculate the estimated cost to new prices in the future.

The resource-index method is a combination of the resource method with a system of resource price indices. Price indices are the ratio of current prices to base prices. As noted, prices as of January 1, 1991 are taken as base prices and it is permissible to use prices of 1984. as amended.

The basis-index method is the use of a system of current and forecast price indices in relation to the value determined at the base level or the level of the previous period. Unlike the resource-index method, a separate determination of resource consumption in physical terms is usually not done. Reduction to current prices is performed by multiplying the base cost for each line of the estimate by the corresponding index.

The base-compensation method is that the base cost is determined taking into account expected changes in prices and tariffs, and during the construction process it is clarified depending on the actual changes in these prices and tariffs.

The choice of method for drawing up estimate documentation is not regulated by law and is carried out in each specific case, depending on the terms of the agreement (contract) and the general economic situation. The resource and resource-index methods are considered the most promising, however, currently the base-index method predominates in construction.

The estimated cost of construction and installation work is divided into three main parts:

Direct costs

Overheads

Estimated profit (planned savings)

Direct costs include the cost of materials, products, operating costs of machines and mechanisms, and workers' wages. They are determined based on estimated standards and prices, volumes of structures or types of work, i.e. any of the above calculation methods.

Overhead costs reflect the costs associated with creating general conditions for construction production, i.e. include the costs of organizing, managing and maintaining the construction site. They are most often determined as a percentage of direct costs in accordance with federal overhead standards, or according to the individual standards of a particular construction organization. It is also possible to determine them using a system of indicators of overhead costs by type of construction and installation work or aggregated indicators for the main types of construction.

Estimated profit (planned savings) is the amount of funds necessary to cover expenses not directly related to this construction, but necessary for the further functioning of the construction organization. These are expenses for paying taxes, developing production and its infrastructure, for material incentives and ensuring favorable living conditions for workers. Estimated profit is usually determined as a percentage of total or labor costs (for example, 50% of labor costs or 12% of estimated job costs). For this purpose, industry-wide standards or individual standards of a specific organization are used.

The estimated cost of individual objects and types of work included in the consolidated estimates for industrial and housing and civil construction is determined according to price lists, according to estimates for standard and re-used economical and individual projects, tied to local construction conditions, and in their absence - according to estimates, compiled according to working drawings.

It must be borne in mind that for unique buildings and structures, as well as for objects the construction of which will be carried out according to experimental or first-time individual projects using standard design solutions, standard structures and parts (for which there are no list prices and cannot estimates for previously developed projects for similar buildings and structures should be used), the estimated cost is determined according to estimates for the technical project, drawn up, as a rule, according to enlarged estimate standards (USN), and only in exceptional cases in the absence of enlarged estimate standards - at unit prices for construction work, which came into effect on January 1, 1969, and price lists for the installation of equipment, which came into effect on January 1, 1972, and for technical work projects - according to estimates drawn up according to working drawings.

The cost of certain types of construction (general construction), special (plumbing, electrical, etc.) and general area (vertical land planning, landscaping, etc.) works, as well as certain types of costs (for the organized recruitment of workers, compensation in connection with the seizure of land for development and etc.) are calculated according to the estimate f. No. 3.

The estimated cost of construction and installation work, agreed upon and accepted by the contracting organization before the start of construction of the facilities, determined in the summary estimate based on the site estimates f. No. 2, as well as estimates and estimates for certain types of work and costs (form No. 3) ", is final and is not subject to clarification at the stage of development of working drawings; it serves as the main document for payment between the contractor and the customer for the work performed.

The estimated cost of the equipment necessary for the facilities under construction and the costs associated with its installation are reflected in the estimate f. No. 4, for housing and civil construction.

Since in f. No. 4, the amount of wages for installation work is calculated for each item of the estimate by calculation and is labor-intensive work, then from January 1, 1973, a new procedure for determining wages was established. Thus, when drawing up estimates for electrical installation work, the amount of wages is determined using coefficients from the estimated cost of these works, calculated at the prices of sections 1-6 and 16-24.

The use of these coefficients makes it possible to link wages (basic and for operating machines) to local conditions of work. The increase in the estimated cost of electrical installation work, due to increased wages due to difficult local conditions for performing work, is determined by the following formula: Dc = C x (P-1) x K

Drawing up estimates for construction work is mandatory, since almost every project has a budget that needs approval. In the article we will talk about the basic principles of developing construction estimates and how the Business.Ru service will help in drawing up estimates.

What you will learn about:

Basic principles of budgeting

Any estimate is made to have a plan for completing a specific project, but also solves other problems. For example, drawing up estimates for construction and other repair work is necessary to:

• separate the money needed for various materials, procedures and work;
• understand and tell the customer how much construction will cost;
• manage cash flows evenly and correctly, in accordance with time and requirements;
• check the financial feasibility of a particular design.

The construction estimate shows the cost of materials and work that are necessary for each of the processes separately.

Traditionally, the estimate is an annex to the contract for the provision of construction services.

The functionality for drawing up estimates is one of the new products of the Business.Ru service. This is useful for entrepreneurs and system users who are engaged in construction or finishing work professionally. Also, the ability to draw up construction estimates will simplify communication with contractors for store owners who delve into the process of repairing their facilities.

The principles for drawing up estimates are prescribed in the special guide “Methodology for determining the cost of construction products on the territory of the Russian Federation” MDS 81-35-2004.

According to him, there are several types of estimates. Basically, the document defines estimates when working with government orders and official bodies.

Types of construction estimates

MDS 81-35-2004 identifies the following types of construction estimates:

• local estimates (primary documents for the construction of large objects and structures: buildings, roads, etc. at a basic price level and with a forecast);
• object estimates (documents with figures from local estimates, compiled with prices of the current year);
• summary estimates (created on the basis of previous documents, as well as on the basis of the expected costs of operating the administrative apparatus). They determine the final limit of funds that will be required for the construction of objects.

Important! Methodological recommendations are necessary for professional estimators for large government orders or construction companies. When preparing such estimates, they usually use directories with prices for 2000, and then change them using a coefficient.

If we are talking about small companies when working with private companies or individuals, then a simpler version of the estimate is drawn up. The type of such document differs according to the areas of construction: a general estimate for construction work, as well as an estimate for finishing, electrical, design, plumbing, roofing, installation and other types of work.

An estimate for construction work is necessary if there is a global project ahead: from the construction of a new building to the addition of a new premises.

The sample estimate for construction work differs from other estimates in a large number of positions. For example, it may indicate not only a list of installation, but also dismantling work.

A sample estimate for construction work looks like this:

You can create a sample estimate for construction work yourself in an Excel spreadsheet, or you can use special services for preparing estimates. For example, this functionality is available in the cloud accounting system Business.Ru.

Based on the results of work in the service, the finished estimate is also uploaded to Excel, where it can be further corrected.

Electrical installation work is the entire range of repair work related to electrical wiring. These include complete and partial replacement of electrical wiring, electrical wiring in a new building, and even installation of an electrical panel, sockets and lamps.

The peculiarity of such a document is that the basis of the estimate is a list of works with costs. You can make an estimate for electrical installation work using the Business.Ru service.

Example of an estimate for electrical installation work:

After the contract between the contractor and the customer, a store with electrical equipment is selected where the purchase will be made (or the equipment is purchased by the client himself through the online store).

Design work is the first stage in the construction of a building. When designing a structure, the estimate takes into account the remuneration of specialists. Typically, estimates for design work are drawn up using special reference books where wages and coefficients are calculated. Such a document has a small number of columns.

Example of an estimate for design work:

The estimate for repair work can be very varied. It includes sections related to finishing or minor repairs.

An example of an estimate for repair work to level the walls in a room where radiators were already installed:

Plumbing work is a group of works related to the installation and replacement of water and sewer pipes, as well as the installation and dismantling of washbasins, toilets, taps, radiators, etc.

Small private companies and individual entrepreneurs make estimates for plumbing work without taking into account guidelines for remuneration.

A sample estimate for plumbing work is presented below:

As is the case with the general estimate for construction work, the estimate for roofing work usually includes not only installation, but also dismantling work.

The picture shows a sample estimate for roofing work in an administrative building:

Welding work is usually prepared as a separate estimate only by professional estimators in large construction companies, taking into account methodological recommendations.

However, if minor welding work is performed, then the estimate for welding work can be performed in simpler programs for preparing documents. For example, in the cloud service “Business.Ru”.

Sample fragment of an estimate for welding work:

If work is carried out with excavation of soil or, conversely, backfilling it (into holes), such work is called earthwork.

The estimate for excavation work usually includes the cost of the work itself (wages for workers and foreman), as well as consumables: shovels, bags, etc.

This is what a fragment of a sample estimate for earthworks looks like, made according to methodological recommendations:

Dismantling work is a set of works associated with the destruction of a building or part of it (for example, walls, windows, doors, etc.).

Typically, in such a document, in addition to the cost of dismantling work, the fee for removing garbage from the floor, collecting and removing garbage to a landfill is indicated.

Sample estimate for dismantling work:

Installation work is a set of works related to the installation of something. The estimate for installation work includes calculation of the price of the equipment, as well as the cost of its installation.

In the Business.Ru program, you can create a similar estimate that will help sell a set of goods for the installation of technically complex products. For example, when implementing smart home systems or an electronic barrier.

By the way, a sample estimate for barrier installation work, which a store could print for a client, is presented below:

Commissioning works - a set of works after installation of equipment: checking and adjusting all processes. Typically, estimates for commissioning are drawn up in large construction companies, taking into account the codes and positions of the standards specified in special reference books.

Sample estimate for commissioning work:

Finishing work is the final stage of repair. For example, work on wallpapering, laying laminate flooring, installing doors, etc.

A sample estimate for finishing work in one of the office rooms is presented below. It includes finishing of the ceiling, walls and floor.

Estimate for work and materials

An estimate for work and materials is a simplified type of estimate that is used for minor repairs. For example, if your store just needs to paint the walls, the sample labor and materials estimate will only include the cost of paint and refinishing.

Estimate for survey work

Survey work is a list of works necessary to explore the construction site. The survey estimate includes both economic and technical work.

Economic calculations include studies that substantiate the benefits of constructing a building in this particular location. Technical is a set of matters in the field of geology and geodesy, which are also carried out before construction.

The sample estimate for survey work mainly includes costs for salaries, as well as for the delivery of specialists to the site of the proposed construction (gasoline, car rental, etc.).

The concept of estimated cost in construction

Determining the estimated cost is used not only by estimators, but also by all foremen who draw up estimates without taking into account standards. In the most general sense, the estimated cost is the amount of money intended for construction. It represents the final amount on which the contractor and the customer rely to determine the amount of financing.

When deriving the estimated cost, prices for construction goods, costs for equipment (rent, purchase), removal and delivery, and wage costs for workers and their supervisor are taken into account.

The estimated cost is determined by direct and overhead costs, as well as the estimated profit of the organization.

Direct costs include the cost of materials, operation of machinery and mechanisms, as well as wages of employees.

Overhead costs in construction estimates are indirect cash costs that are associated with the organization of work. These include, for example, remuneration for the administrative apparatus, payment for the use of programs for drawing up estimates and other documentation, the use of mobile communications, rental of administrative premises, etc.

Estimated profit is money to cover the costs of contractors and stimulate the work of workers (for example, bonuses for overtime).

Top 5 mistakes when drawing up estimates

When preparing construction estimates, errors periodically occur. Here are the top 5 most common mistakes.

1. No budget at all. The customer meets with the foreman and finds out the prices for the work in words. The contractor was recommended by a friend, so the future client does not doubt his honesty and simply inquires about the prices in order to estimate the costs.

As a result, the amount of construction or repair costs exceeds all permissible limits. After all, if there is no specific agreement on materials, the contractor will buy more construction materials than required.

1. There is no scope of work. The construction estimate may simply indicate the amount of costs for a particular action (for example, repairing a utility room), but does not indicate the scope of work.

As a result, it turns out that when drawing up the estimate, the contractor indicated only the main work on this object, and forgot additional, smaller ones (on purpose or by accident - it doesn’t matter in this case). The client has to pay extra.

For example, in a store the ceiling is being leveled. The contractor decided to use mesh and a minimal layer of plaster. But during the removal of the old coating, very large joints between the slabs are discovered, which requires 5 times more plaster consumption. The client's repair costs are rising.

1. Additional work in the estimate. This error may be accidental or special. Sometimes non-professional builders do not know about simpler technology and assume a more complex set of works. Additional work may appear in the estimate intentionally in order to increase the cost of labor.
2. Exceeding the quantity of materials in the estimate. Overestimating the amount of materials by more than 15% of what is required is not the contractor's insurance, but a mistake. After all, in order to make a good construction estimate, for example, for the renovation of a store, you need to measure all the walls, windows, doorways, check the unevenness of surfaces, etc. However, rarely does a contractor approach calculations so thoroughly.
3. Not all work is included in the estimate. An unscrupulous contractor may devote the bulk of the estimate to preparatory work. The customer, without fully considering the estimate, but only seeing the final amount, sees that the price suits him, and signs the contract.

As a result, the contractor does the rough work and disappears. The customer, having carefully looked at the estimate, sees that he really only paid for the preparatory part. As a result, such an “error” in the construction estimate leads to overpayment.

Construction is a very labor-intensive process, which includes various technical, repair and loading and unloading work. In addition, a large amount of construction equipment is used to build the facility, teams of workers are involved, etc. In a word, the number of construction stages may well confuse both the customer and the contractor, which will lead to the possible appearance of “non-targeted expenses”, therefore, at the beginning of construction or repair work, it is necessary to draw up an estimate in order to know exactly where and for what purposes the funds should be spent.

Types of estimates and methods of calculation

An estimate is a document that is agreed upon between the customer and the contractor and contains a complete list of the types of work planned to be performed at the construction site, building materials, technical equipment, etc. The document also states the volume of all units listed, the cost per unit and the total amount. In addition, the estimate contains information on the cost of the work specified in it, the standards and timing of the work, the cost of paying workers, renting and operating technical equipment at base prices, as well as a conversion factor to current prices.

In order to understand how to draw up an estimate, you need to know what types of this document there are. There are three main types of estimates:

• local;
• object;
• summary.

Since construction is a fairly lengthy process, it is impossible to take into account all the nuances before laying the foundation. The contractor cannot know in advance what types of work will be required or whether any complications or force majeure will arise. Therefore, in the current construction process, local estimates are used, which take into account all expenses, costs and deadlines for a specific type of work. Local estimates are used to create an object-type estimate - this type of estimate describes the construction project completely. Summary estimates are compiled from object estimates and are needed to describe several construction objects.

As mentioned above, it is impossible to accurately predict how the cost of labor, material resources and construction equipment will change over time, so estimates are drawn up based on base prices compiled in 2006, which are then converted to current ones. There are four methods for converting estimates into current prices:

• base-index;
• basic compensation;
• resourceful;
• resource-index.

The base-index method involves the use of forecast and current indices in relation to values ​​determined using base prices or prices of the previous period.

The base-compensation method is applied using forecast prices based on base prices, taking into account expected growth/decrease, which are adjusted after the fact during the construction process.

Resource method - costs in the estimate with this approach are indicated in natural values, which are then calculated on the basis of current prices, which are determined at the time of drawing up the estimate document.

Resource-index method - the method is similar to the base-index method with the only difference being that the calculation is performed in natural quantities.

There are no regulations on the use of the type of estimate calculation - for each specific object, an independently selected type of calculation is used, which is prescribed in the contract.

Algorithm for adjusting the estimate

Financial investments are not unlimited, so if the cost of the project is too high, the question arises of how to reduce the estimate in order to stay within the planned budget. There are several ways:

2. As a rule, building materials are purchased with a 10% reserve for unforeseen expenses, so you can discuss with specialists where it is advisable not to do this in order to save money. The same applies to hiring workers and allocating time for construction work. To create an estimate that will save your budget, consult with professionals: what types of work can be reduced in time or abandoned altogether, where the number of workers can be reduced, and where the amount of materials used can be reduced.

Stages of independent budget development

The services of an estimator are quite expensive, so in order to save money, you can use the following diagram to figure out how to learn how to make an estimate yourself:

1) First of all, it is necessary to study the estimate standards. There are three types of standards:

Their main difference is the scope of application, so you need to know what type of construction will be used - this will determine which calculation units should be used.

2) Having decided on the base, you should select the type of calculation that will be used in this project.

3) Create types and quantities of estimates, combining them into a single structure. It is necessary to know how many local and site estimates will be used, which will then be combined into a single consolidated estimate.

4) The next stage is the direct calculation of the estimate. To know how to write an estimate correctly at this stage, you should thoroughly study what types of work will be used, how many units of equipment, building materials, workers and time will be needed for this, as well as standard standards of implementation.

6) After performing the calculation, it is necessary to bring the document into the appropriate form, the form of which is determined by the regulatory framework.

According to the rules, the estimate is divided into three components:

• direct costs – purchase of building materials, rental/purchase of special equipment, wages of workers;
• overhead costs are the costs that go towards paying for the organization of the construction process and its administrative part;
• estimated profit is a type of cost that goes towards paying the contractor's remuneration.

To prepare an estimate, it is better to use professional services. There are many companies that provide these services. It is enough to conclude an agreement on drawing up an estimate with her and pay for the work. As a rule, companies provide written guarantees for the correctness of the estimates drawn up and are ready to justify each point of the provided document.

Expenses should always be planned! It is for this purpose that estimates are drawn up, which reflect preliminary cost items.

Without this document, which may be adjusted more than once, it is impossible to properly organize expenses.

What is this document for?

First of all, the estimate is a preliminary calculation of the costs that are necessary to carry out any event.

Even a simple business meeting is incomplete without this! And it is right:

• estimate allows you to provide all expenses;
• with her help are deducted those costs that you can do without;
• she helps identify reasons for deviations in expenses incurred based on the results of the event.

In general, an estimate is a document that lists the types of expenses, indicates their monetary value item by item, and displays the total cost of expenses. In addition, the estimate additionally provides information about the nature and volume of work required.

Any strict unified form There is no budget for making an estimate.

Therefore, enterprises develop this form themselves, relying on the federal law “On Accounting” No. 402-FZ and guided by its requirements for the details of primary documents. But this need not be done, since an estimate is not an estimate - it is only a cost plan that must be approved by order of the enterprise. Therefore, it can be presented in any form. It is the primary documents that will serve as confirmation of the expenses themselves according to the estimate -, etc.

However, the estimate itself serves as an indirect confirmation of expenses - their target orientation. To do this, when drawing up an estimate document in its title the event is indicated, with which the transferred expenses are associated. For example, “Estimate for servicing negotiations on the supply of goods.” This linking helps to correctly classify costs and attribute them to accounting accounts and accept them for tax accounting purposes.

In what cases is it compiled?

Estimate always compiled and in any enterprise, regardless of legal form and form of ownership, as well as the type of its activity:

• for any types of events that the enterprise plans to organize for its own non-production needs (for example, a corporate holiday) and for production needs (for example, a business meeting to conclude an agreement);
• for any types of work or services that the enterprise intends to perform in relation to its consumer.

In the second case, the estimate document bears official confirmation:

• volume and types of work that are implemented under the contract;
• finished product or other final result;
• the time it takes to achieve the final result.

When preparing an estimate for an event, its purpose is to list future expenses and indicate the reason for their occurrence. Those. what is the payment for?

For example, for the participation of an interpreter in negotiations, banquet services, delivery of guests to the meeting place, etc. But very often this type of estimate contains the line “Source of payment,” which indicates the source of financing for the event.

Usually, necessity this arises:

• when the event is held by several companies at once and the estimate indicates the amount of expenses that each of them agrees to pay;
• if the event is organized by the city, and its payment is made from various sources - sponsors, which can even be a private person;
• if, on the contrary, the event is held by a company, but the source of funding is the state, regional or municipal budget, etc.

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Compilation rules

The estimate is prepared by person or persons, which are appointed for this purpose by order of the enterprise. As a rule, those who are responsible for organizing and conducting the event are appointed in this capacity. And, as soon as this order is issued, they begin to draw up the estimate itself.

The composition of expenses included in the estimate may be regulated in individual cases. For example, very often entertainment expenses are indicated by name and recorded in. But basically the list of expenses depends on the nature of the event and is usually changed several times before being finally approved.

As for the sources of income, if they need to be indicated, they usually appear after drawing up the cost estimate, which is approved by all investor participants.

The most difficult thing in drawing up an estimate is cost estimate. That is why, after the main types of expenses are identified, optimal options implementation of these costs.

For example, for banquet services the following are provided:

• renting a hall and organizing lunch there using restaurant services;
• renting a room directly in a restaurant;
• use of the enterprise hall with the involvement of catering services from the restaurant (i.e., traveling to the customer).

In the first two cases, organizing a banquet will require transportation, and this is another expense item. And in the case of catering services, all delivery to the destination is carried out at the expense of the restaurant.

To decide which option is better, they call all the good restaurants in the city and transport companies and compare the cost of their services, choosing the most advantageous offer. This is how other cost items are determined. Therefore, usually drawing up an estimate takes more than one day or even one week.

Once the estimate is ready, it submitted for approval the director of the company or the person in charge of the company's finances. And after him - to the top management. To finalize the estimate, it is often accompanied by a comparative report for each expense item. This report clearly shows why this particular option and this amount of costs were chosen.

After reviewing the estimate, it is either approved by order or sent for revision with comments.

Upon approval of the estimate the order appoints persons who are entrusted with the functions of performing specific types of work provided for in the estimate. For example, in the text of the order it may look like this: “Assign V.V. Ivanova. responsible for organizing banquet services.” In addition, the order must indicate from which sources the financing of this or that part of the estimate comes.

What costs are included in the event budget?

Conventionally, all estimated costs can be divided into two parts:

1. basic – these are the expenses that are associated with the direct organization and conduct of the event:
   • renting a room or territory for the event itself and for banquet services;
   • transportation costs – for delivering guests to their destination and back, equipment, industrial designs, etc.
   • banquet service itself (coffee breaks, business lunch, breakfasts, treats for spectators, etc.);
   • Internet, electricity and communications - these costs may not be included in the rental;
   • payment for the labor of our own employees and freelance personnel participating in the event or helping to organize and conduct it;
   • design of a room or area for receiving guests;
   • awards, bonuses or other rewards;
   • printing production - business cards, programs, invitations, etc.;
   • loading and unloading operations;
   • consumables - stationery, etc.
2. overheads - these are costs that are associated with the event, but which could have been avoided. For example, souvenirs, flowers, etc.

The composition of all these costs depends on the nature of the event and its scale. In addition, a certain percentage for unforeseen expenses must be added to any estimate so as not to fall behind the plan. Its size is also individual.

Compilation methods

Index method– the calculation uses standard indicators that are adjusted to the current price index. This method can be used provided that there are accurate standard costs. As a rule, they are provided for construction purposes.

Analog method– when prices are taken from estimates for similar events. But this method is approximate, which means there is a risk of not meeting the estimate.

Resource method is based on planning expenses based on the real cost of each type of expense and the subsequent summation of the estimates obtained. This is the method that is used most often: it provides accurate and up-to-date information about the total cost of the event.

When compiling budgets for sporting events it is important to indicate:

• type of competition;
• date and place of its holding;
• accommodation of participants in a hotel;
• rental of sports equipment;
• medical care during the competition.

When planning expenses for a festive event(any) in the estimate reflect:

• the cost of gifts and meals - for this the number of guests by invitation must be known;
• cost of the concert - services of invited artists, rental of equipment and venue, etc.
• event security;
• festive decoration.

When preparing an estimate with entertainment expenses it is important to indicate:

• accommodation of business partners if they are from out of town;
• technical support of the meeting room;
• business lunch;
• copying and translation services.

In general, any estimate at a commercial enterprise, as a document, consists of:

U budgetary organizations everything is more complicated - they can spend funds only on those areas that are provided for in Article 70 of the Budget Code of the Russian Federation. Those. for remuneration of budgetary employees, for their business trips, payment for goods and services for government needs, for taxes and fees, and compensation for damage caused by a budgetary institution in the course of its activities. The estimates reflect only these expenses per financial year! In addition, the estimate itself is drawn up according to the rules and in the form approved by the Ministry of Finance of the Russian Federation in its Order No. 112n dated November 20, 2007.

Performance report

This report is required to identify deviations from the planned level of expenses and their reasons, and for transferring to the accounting department all documents confirming expenses for the purpose of their further acceptance for accounting.

What a cost estimate is and how to draw it up correctly is described in the following video:

Finishing is the final stage of repair, during which a certain list of works is performed. The result of their implementation is ready-to-use residential, administrative and industrial premises. An estimate is drawn up to estimate the expected costs. It determines the volume and content of technological operations to transform premises, the complexity of their implementation, the nomenclature and quantity of necessary materials. How to correctly prepare an estimate for finishing work? To do this, you need to know the algorithm for its design and competently use the regulatory documents that regulate the calculations.

Simple scheme

The easiest way to prepare an estimate for finishing work is in demand when performing repairs on your own or with the help of a hired team. In this case, the costs of materials are determined in accordance with the selected price segment and the average cost in the construction market and in shopping centers. The costs of paying for finishing work are not taken into account or depend on the terms of the contract with the performers. Calculation of the amount of necessary financial investments to complete the repair is carried out in several stages and includes the following actions:

• inspection of the premises and assessment of its condition;
• measuring the area of ​​the floor, walls and ceiling;
• choosing a room design concept taking into account its purpose and taste preferences of property owners;
• determining the list of works required to create the designed interior and their cost;
• calculating the amount of materials required for finishing and determining their cost depending on prices.

When independently transforming the interior of a room, the expenses should also include the funds spent on purchasing tools and special devices for performing various types of repair work. In addition, it is necessary to provide for the allocation of a certain amount for cleaning the premises upon completion of the finishing of the premises. Removing bulky construction waste yourself can result in a significant fine.

Determination of expenses in accordance with standards

How to draw up an estimate using the algorithm established by regulatory documents? Usually its design is delegated to special organizations or the design department of a construction company, which will carry out finishing and repair work. However, you can draw up an estimate with your own hands by studying special literature or using as a sample a similar document designed to restore a premises similar in overall dimensions, technical condition and purpose.

At the initial stage, the financial capabilities of the room owner should be assessed, taking into account the prices of materials on the construction market. Then the condition of the premises is determined and a list of necessary technological operations is compiled. The preparatory work is completed by measuring the dimensions of the room, indicating the existing structural elements. Based on the data obtained, a defective statement form is filled out. It reflects the slightest changes in the interior of the room and describes all the details of the transformation of the interior with the obligatory indication of the sizes of the changed areas.

After registration, the defective statement is agreed with the owner of the premises and, along with the contract, serves as the basis for drawing up an estimate. It is transferred to the estimate department or directly to the specialist performing the calculations.

Types of estimates and methods of calculation

On the territory of the Russian Federation, estimates can be prepared in several ways, including:

• base-index;
• basic compensation;
• resource-index;
• resourceful.

In the first case, to determine the cost of services and materials, a system of forecast indices is used relative to base prices for work and raw materials according to the data of the previous period. Final prices are calculated based on basic indicators.

When choosing the basic compensation method, the projected cost of the necessary materials and services is determined taking into account the forecast tariffs. Its clarification takes place directly at the construction site. If calculations are carried out using the resource method, then resource tariffs and forecast prices are calculated within their framework. In this case, the estimate for finishing work is drawn up taking into account the norms of material consumption, which are regulated by regulatory documentation. When using the resource-index method, they combine calculation using a system of price indexes with the resource method.

The choice of a specific option is not regulated by law, therefore the methodology for drawing up estimates is determined according to the characteristics of the object. The most popular algorithms include resource-index and resource methods.

Formation of estimates

How is the estimate prepared? It is formed by summing up several types of costs, which are:

• straight;
• invoices;
• planned.

Direct costs represent funds for paying for materials, labor for finishing work, and operating costs. Their calculation is carried out on the basis of:

• list of technological operations for interior transformation;
• volume of work performed;
• accepted standards.

Overhead costs include the cost of organizing the repair, management and maintenance process. Typically, their value is a certain percentage of direct costs and is calculated in accordance with established standards or according to the enterprise accounting system. Calculation of estimates including overhead costs can be performed both for an aggregated indicator and for a separate type of work.

Planned savings include funds used to pay off expenses not directly related to construction. Among these are the costs of paying taxes, creating favorable working conditions for employees and stimulating their activities. Planned expenses are formed on the basis of industry-wide or individual standards.

Nuances of calculations

How to draw up a correct estimate for finishing work in the absence of the necessary experience? You can use a suitable project as an example, making appropriate amendments to it. The final figures are adjusted taking into account the number of employed specialists, their qualifications and other parameters. To simplify the preparation of estimates, special programs are used, similar in function to “1 C Accounting” and containing samples of all options for estimate documentation.

Calculation of the estimated cost of interior transformation is carried out using standard estimates, special projects, established standards of current price lists. They are tied to a specific type of work and provide the ability to vary prices, despite the outdated regulatory framework.

In particular, at the preparation stage, if it is necessary to prime and putty the surfaces of walls and ceilings, the price is calculated by summing up the cost of materials and the cost of performing the work. Before completing the estimate, all costs are combined. Typically, the actual cost exceeds the design value by approximately 10-15%.

Possible shortcomings and pitfalls

If the preparation of the estimate was entrusted to a specialized organization or department of the enterprise that will carry out repair work, then the owners of the premises can verify the correctness of its calculations. The easiest way to inflate the cost of work is to incorrectly measure the dimensions of the room and assess its condition. An increase in the number of finishing materials and complex preparatory operations significantly increase the level of repair costs.

Labor-intensive preparatory work, which is easy to do without, also contributes to rising costs. On the other hand, saving on primer and putty can lead to the fact that over time the facing material will lose its original appearance and require replacement. In addition, insufficient surface preparation will not provide the necessary adhesion and will lead to peeling of the finish.

Other ways to increase the cost of the estimate include:

• inflated prices for materials;
• inclusion of work not provided for in the project;
• purchasing expensive materials without taking into account their quality and expediency of use;
• failure to provide pre-agreed discounts on payment for materials and services provided;
• adding to the general expense item the cost of delivery of components, materials and tools.

Another marketing ploy is a significant underestimation of the cost of the estimate at the stage of preparatory work and signing the contract. This method is aimed at attracting customers, for whom, after the start of repairs, it ends up with unforeseen expenses in a significant amount. For conscientious contractors, the cost of the estimate does not change significantly throughout the provision of finishing services.