Ratios to overhead costs (OOP) and estimated profit (SP). Coefficients to overhead costs (OOP) and estimated profit (SP) Compiled at the price level for

PROCEDURE FOR COMPLETING FORMS
ESTIMATE DOCUMENTATION IN THE FIELD OF COST OF CONSTRUCTION PRODUCTS

Section 1. Procedure for filling out the local estimate form (estimate) (Sample No. 1)

1.1 General provisions

Form of local estimate calculation (estimate) Sample No. 1 is used when using the base-index method of calculation.

The base-index method for determining the cost of construction is based on the use of a system of current and forecast indices in relation to
to the cost indicators defined in the basic price level.

Estimate documentation is compiled using the basic price level and prices prevailing at the time of its preparation (indicating the month and year
its compilation).

The cost of work in local estimates (estimates) as part of the estimate documentation is indicated in two price levels:

At the basic level, determined on the basis of current estimated norms and prices as of January 1, 2000;

At the current level, determined on the basis of current indicators of estimated standards as of January 1, 2000, current
and forecast indices and prices for resources established at the time of drawing up the estimate documentation or forecast for the period of construction.

To determine the value in current (forecast) prices, the following indices can be used:

By cost items to the indicators of the basic cost of elements of direct costs of the local estimate calculation (estimate), with the subsequent accrual of overhead costs and estimated profit from the wage fund of construction workers, installers, machine operators and commissioning personnel
according to current standards.

To the result of the local estimate (estimate) or the full estimated cost determined at the basic price level, taking into account overhead costs and estimated profit.

When using indices by cost items, the cost of work at the current (forecast) price level is determined for each item of the local estimate calculation (estimate). Direct Cost Element Values
at the current price level are determined by multiplying the total amount of work per position, the cost indicators of the estimated standards in the basic price level for elements of direct costs, correction factors taking into account the conditions of work production, and the corresponding indices.
To recalculate the cost of operating machines to the appropriate price level, an index for operating machines is used. The remuneration of machine operators, which is included in the cost of operating the machines and is an integral part of the wage fund, is recalculated using the index for the remuneration of construction workers and is shown only for the calculation of overhead costs
and estimated profit.

according to current standards from the wage fund of construction workers, installers, machine operators and commissioning personnel for the indicated price level. When using both integrated (industry-wide) standards and standards for types of construction, installation, repair and construction, commissioning and major repairs of equipment, overhead costs and estimated profit are accrued for each position of the local estimate calculation (estimate)

When applying correction factors to the standards for overhead costs and estimated profit for each price level indicated in the local estimate (estimate), the standards are rounded to whole numbers after applying all correction factors.

Calculation results and final data in local estimates (estimates) for each specified price level (line by line
and final values ​​of cost elements) are rounded to the nearest kopeck after all mathematical operations have been carried out with the data forming them.

The following must be indicated: the price level for preparing the local estimate (estimate), the name of the region, the version of the regulatory framework used, the name of the collection of indices used and the collection of current prices.

When preparing local estimates (estimates) using specialized computer programs, it is recommended to indicate the name and link to the information resource in printed documents
about the software product, abbreviated name of the regulatory framework
and its edition (certificate number confirming the accuracy of the regulatory framework, indices and collections of estimated prices (catalogues of current prices)).

Section 1.2. Procedure for filling out the form (Sample 1).

"AGREED"	"APPROVED"
	_________________________________________________
"___"__________ 20__	"___"__________ 20__

LOCAL ESTIMATE CALCULATION No.

(LOCAL ESTIMATES)

Name of work and costs:

Base:

Region name:
Name of the editorial office of the National Security Council:
Name of the collection of conversion indices:
	Pricing code and resource codes	Name of work and costs		Number of units		Correction coefficients, norms NR and SP	Total costs at the base price level, rub.	Conversion indices, norms NR and SP	TOTAL costs, rub.
Section 1. Section title
	FER 1 O.P. part 1.P.1.12 clause 3.48.	Development of soil into a dump using dragline single-bucket electric walking excavators when working on hydropower construction with a bucket with a capacity of 15 m3, soil group 1 (O.P. Part 1.P.1.12 clause 3.48. Development of soils by single-bucket and multi-bucket excavators when working in faces with a wet clay bottom, with the movement of excavators on shields, dump trucks on slans (pZP = 1.20, pEM = 1.20, pZPM = 1.20, pMR = 1.00, pZT = 1.20))	1000 m3soil
		including ZPM
		HP from payroll (95*0.85)
		SP from payroll (50*0.8)
			man-hour
		Total by position							13 618,32
	FER 1 MDS35 pr.1 t.1 p.8.	Laying of blocks and slabs of strip foundations at a pit depth of up to 4 m, weight of structures up to 0.5 t (MDS35 pr.1 t.1 p.8. Construction of utility networks and structures, as well as housing and civil facilities in cramped conditions of the built-up area cities (pZP = 1.15, pEM = 1.15, pZPM = 1.15, pMR = 1.00, pZT = 1.15))	100 pieces. prefabricated structures
		including ZPM
		Blocks of cabinet boxes (walls) of abutments BS-12-1 / concrete B25 (M350), volume 0.12 m3, container consumption 17.4 kg/ (series 3.503.1-79)
		HP from payroll (130*0.85)
		SP from payroll (85*0.8)
			man-hour
		Total by position							249 352,47
		Total for the section							262 970,79
									262 970,79
		Overhead costs according to estimate
		Estimated profit according to estimate
		Total according to estimate							262 970,79

According to the local estimate calculation (estimate), continuous numbering of prices (items) is carried out, while the numbers of subordinate lines (when deleting
or adding resources) it is recommended to include subparagraphs.

COUNT 2. Code of norms and prices and resource codes:

In each position of the local estimate calculation (estimate), the code of the norm (price) is indicated, with the obligatory indication of the name of the collection of the regulatory framework (Construction work: GESN, FER, TER; Repair and construction work: GESNr, FERR, TERr; Commissioning work: GESNp, FERp , TERp; Installation of equipment: GESNm, FERm, TERm; Major repairs of equipment: GESNmr, FERmr, TERmr, etc.), for example:
FER 1, FERm 1;

In cases where there are complicating factors for the production of work, in the column “code” after the code of the norm, a brief rationale for the corresponding point of the general provisions of state estimate standards or other regulatory documents that take into account the conditions for the production of work and complicating factors is indicated. (For example: FER 1 O.P. Part 1.P.1.12 Clause 3.48., where O.P. – General Provisions; Part 1 – Part 1; Clause 1.12 – Appendix 1.12; Clause 3.48 – Clause 3.48 );

COUNT 3. Name of work and costs

The names of the works are indicated in full, without abbreviations, in accordance with the collections of unit prices;

And the costs to which it applies (For example: O.P. part 1.P.1.12 clause 3.48. Development of soils with single-bucket and multi-bucket excavators when working in faces with a wet clay bottom, with the movement of excavators on shields, dump trucks on sleds ( pZP = 1.20, pEM = 1.20, pZPM = 1.20, pMR = 1.00, pZT = 1.20));

The abbreviated name of the cost elements is indicated:

ZP – wages of construction workers;

EM – operation of machines and mechanisms;

including ZPM - wages of machine operators;

MR – material resources;

NR from payroll - overhead costs from the wage fund (payroll) of workers
and machine operators;

SP from payroll - estimated profit from the wage fund (payroll) of workers
and machine operators;

ZTR – labor costs of workers;

The norms and correction factors to the norms of NR and SP, provided for by current methodological documents and letters, are indicated in parentheses after NR from the payroll and SP from the payroll. The values ​​of the norms are displayed sequentially in parentheses through the multiplication sign
and adjustment factors applied at the current price level (For example: 95*0.85).

Materials not taken into account in the standards and prices are entered in the estimates as subordinate lines to the price, indicating the full name
according to the collection of average estimated prices for materials, products and structures used in construction, or other documents, up to the lines with the accrual of NR and SP in accordance with the data specified in the norm and price
or by project.

COUNT 4. Unit of measurement:

Accepted according to the corresponding tables of collections of unit prices.

BOX 5. Number of units:

Overhead and estimated profit rates are specified
as a percentage in whole numbers at the 2001 price level in accordance
with current methodological documents, taking into account changes;

Labor costs of workers are accepted according to collections of estimated standards.

The data is entered according to the corresponding tables of collections of unit prices.

COUNT 7. Correction factors, norms NR and SP:

The final (general) value of the correction factors provided for by the general provisions for collections of unit prices is indicated
or current methodological documents and letters. The final (total) value of correction factors is rounded to two decimal places;

The final values ​​of the norms of NR and SP at the basic price level, provided for by the current methodological documents and letters, are indicated,
taking into account correction factors for the basic price level, rounded to whole numbers.

COUNT 8. Total costs at the basic price level, rub.:

The lines of direct cost elements (PP, EM, including ZPM, MR) show the data obtained by multiplying columns 5, 6 and 7 (For example: 1*16.54*1.2=19.85 rubles. ). Rounding to two decimal places is performed after all mathematical operations have been completed;

The lines NR and SP show data rounded to two decimal places, obtained as a result of accrual of overhead costs and estimated profit from the wage fund of construction workers
and machine operators (ZP + ZPM) at the basic price level, taking into account correction factors (For example: (19.85+152.88)*95%=164.09);

The indices for the elements of direct costs established
for recalculation from the basic price level to the current price level, rounded
up to two decimal places;

The final values ​​of the norms of NR and SP at the current price level, provided for by the current methodological documents and letters, are indicated,
taking into account correction factors for the current price level, rounded to whole numbers after completion of all mathematical operations.

COUNT 10. Total costs, rub.:

The rows of direct cost elements (PP, EM, including ZPM, MR) show the data obtained by multiplying columns 5, 6, 7 and 9 (For example: 1*16.54*1.2*15.98 =317.17 rub.). Rounding to two decimal places is performed after all mathematical operations have been completed;

and machine operators (ZP + ZPM) at the current price level, taking into account correction factors and conversion indices (For example: (317.17+2443.02)*81%=2235.75);

The ZTR line shows the final value of labor costs, taking into account correction factors, rounded to two decimal places;

In the final line for the price (Total by position), the amount of costs is calculated without taking into account the workload, rounded to two decimal places
according to the formula: ZP+EM+MR+NR+SP=Total.

If there are several sections in the local estimate (estimate), at the end of each section in columns 8 and 10 the cost obtained by adding the totals for the positions included in the section is entered.

After the line “Total for all sections (including NR and SP)” in columns 8
and 10, it is recommended to indicate the final estimated cost for the elements of direct costs (PO, EM, including ZPM, MR), overhead costs (IO) and estimated profit (SP).

Note: when applying quarterly indices of changes in the estimated cost of construction and installation work, reported by letters from the Ministry of Regional Development of the Russian Federation, column 9 is not filled in
or an index equal to 1 is entered. Conversion to the current price level is carried out at the end of the local estimate (estimate) indicating the justification (date and number of the corresponding letter) of the applied indices and their numerical values ​​in column 3, and the total cost in the current price level is entered in the column 10.

Section 2. Procedure for filling out the resource statement form (Sample No. 2)

2.1 General provisions.

The resource statement form (Sample No. 2) is used
when using the resource calculation method, on the basis of which resource indicators are allocated and summarized as part of the local resource statement.

When compiling a resource statement using specialized computer programs, it is recommended to indicate the name and link to the information resource in printed documents
about the software product.

2.2. Procedure for filling out the form (Sample No. 2)

Approved by order of the Ministry of Regional Development of Russia No.______ dated __________

Name of SNB, certificate No.

Software product name

"AGREED"	"APPROVED"
CONTRACTOR_______________________________________	CUSTOMER _______________________________________
_________________________________________________	_________________________________________________
"___"__________ 20__	"___"__________ 20__

Name of construction (facility):

LOCAL RESOURCE LIST No.

Name of work and costs:

Base:

Region name:
Name of the editorial office of the National Security Council:
		Name of work and costs, characteristics of equipment	Unit	Quantity per unit	Correction coefficients	Total quantity
	GESN 1 MDS35 pr.1 t.1 p.1.		100 pieces. Sat. designs
		Preparation of the grounds.
		Mid-level construction worker 3.2
		Forklifts 5 t

BOX 1. Serial number of the item:

According to the local resource list, continuous numbering of norms is carried out, and it is recommended to indicate resource numbers as subparagraphs.

In each position of the local resource list, the code of the norm (price) is indicated, with the obligatory indication of the name of the collection of the regulatory framework (Construction work: GESN, FER, TER; Repair and construction work: GESNr, FERR, TERr; Commissioning work: GESNp, FERp, TERp; Installation of equipment: GESNm, FERm, TERm; Major repairs of equipment: GESNmr, FERmr, TERmr, etc.), for example:
FER 1, FERm 1;

In cases where there are complicating factors for the production of work, in the column “code” after the code of the norm, a brief rationale for the corresponding point of the general provisions of state estimate standards or other regulatory documents that take into account the conditions for the production of work and complicating factors is indicated. (For example: GESN 1 O.P. Part 1.P.1.12 Clause 3.48., where O.P. – General Provisions; Part 1 – Part 1; Clause 1.12 – Appendix 1.12; Clause 3.48 – Clause 3.48 );

When deleting or adding resources, including materials not taken into account in the standards and prices, their code is indicated according to the collection of average estimated prices
on materials, products and structures used in construction
or the name of the supporting documents (For example: invoice).

COUNT 3. Name of work and costs, characteristics of equipment:

The names of the works are indicated in full, without abbreviations,
in accordance with collections of state elemental estimate standards
from the names of tables and information placed in the header parts of the corresponding columns of the tables;

In cases where there are complicating factors in the production of work, after the name of the work, the full name of the correction factor, the value of this factor, as well as the norms must be indicated

The composition of works from the collection tables is indicated;

The full names of resources are indicated according to the collection of average estimated prices for materials, products and structures used
in construction, or other documents, in accordance
with the data specified in the standard or according to the project.

COUNT 4. Unit of measurement:

Accepted according to the corresponding tables of collections of standards or according to the project;

COUNT 5. Quantity per unit:

The amount of resources (consumption) per unit of work measurement (norm) is indicated.

COUNT 6. Correction factors:

The final (general) value of the correction factors provided for by the general provisions for collections of estimate standards is indicated
or current methodological documents and letters. The final (total) value of correction factors is rounded to two decimal places.

BOX 7. Total quantity:

The scope of work is stated in accordance with the project;

The data obtained as a result of the calculation is shown: gr.7 (Total quantity for position)*gr.5 * gr.6 (Example: 1.12*72.37*1.2=97.27).

Section 3. Procedure for filling out the local resource estimate form (estimate) (Sample No. 3)

3.1 General provisions.

Form of local resource estimate calculation (estimate) Sample No. 3 is used when using the resource calculation method to determine the cost of work (the amount of costs at the appropriate price level), based on resource indicators as part of the local resource statement.

Estimate documentation is drawn up using prevailing prices
by the time of its compilation (indicating the month and year of its compilation).

The values ​​of direct cost elements are determined by multiplying the total amount of work by position, the cost indicators of estimated standards at the current price level for direct cost elements and correction factors taking into account the conditions of work production. The remuneration of machine operators, which is included in the cost of operating the machines and is an integral part of the wage fund, is shown only for the calculation of overhead costs and estimated profits.

Accrual of overhead costs and estimated profit is carried out
according to current standards from the wage fund of construction workers, installers, machine operators and commissioning personnel for the indicated price level. When using both integrated (industry-wide) standards and standards for types of construction, installation, repair and construction, commissioning and major repairs of equipment, overhead costs and estimated profit are accrued for each position of the resource estimate (estimate)
depending on the types of work determined in accordance with the collections GESN-2001, GESNm-2001, GESNr-2001, GESNp-2001, GESNmr-2001.

The estimated cost of work for an item is determined by summing the totals of cost elements for the corresponding item lines.

The results of calculations and final data in resource estimates (estimates) are rounded to the nearest kopeck after
all mathematical operations with the data that forms them.

The following must be indicated: the price level for preparing the resource estimate (estimate), the name of the region, the version of the regulatory framework used, the name of the collection of current prices.

When preparing resource estimates (estimates)
with the use of specialized computer programs, in printed documents it is recommended to indicate the name and link to the information resource about the software product, the abbreviated name of the regulatory framework and its edition (the number of the certificate confirming the accuracy of the regulatory framework and collections of estimated prices (catalogues of current prices)).

3.2. Procedure for filling out the form (Sample No. 3)

Approved by order of the Ministry of Regional Development of Russia No.______ dated __________

Name of SNB, certificate No.

Software product name

"AGREED"	"APPROVED"
CONTRACTOR_______________________________________	CUSTOMER_______________________________________
_________________________________________________	_________________________________________________
"___"__________ 20__	"___"__________ 20__

Name of construction (facility):

LOCAL RESOURCE ESTIMATE CALCULATION No.

(LOCAL RESOURCE ESTIMATE)

Name of work and costs:

Base:

Compiled at the price level for:
Region name:
Name of the editorial office of the National Security Council:
Name of the collection of current prices:
	Standard code and resource codes	Name of work and costs	Unit	Number of units	Price per unit of measurement, rub.	TOTAL costs, rub.
Section 1. Section title
	GESN 1 MDS35 pr.1 t.1 p.1.	Laying of blocks and slabs of strip foundations at a pit depth of up to 4 m, weight of structures up to 0.5 tons (MDS35 pr.1 t.1 p.1. Construction work on the construction of structural elements of industrial buildings and structures (foundations, frame elements, walls , floors, etc.) inside buildings under construction with the building frame erected, in cases where this is justified by POS (pZP = 1.20, pEM = 1.20, pZPM = 1.20, pMR = 1.00, pZT = 1 ,20))	100 pieces. prefabricated structures
		Middle grade construction worker 3.2
		Cranes on crawler tracks when working on other types of construction up to 16 tons
		including ZPM
		Forklifts 5 t
		including ZPM
		Mobile compressors with internal combustion engine pressure up to 686 kPa (7 atm), capacity 5 m3/min
		including ZPM
		Pneumatic rammers when operating from a stationary compressor
		including ZPM
		Flatbed vehicles, load capacity up to 5 tons
		including ZPM
		Medium natural sand for construction work with grain size greater than 5 mm - up to 5% by weight
		Prefabricated reinforced concrete attachments PT 33-1 / concrete B25 (M350), volume 0.066 m3, container consumption 14.2 kg/ (series 3.407-57/87)/ (for wooden supports of overhead power and communication lines up to 3.25 in length m with holes and without holes)
		HP from payroll (130*0.85)
		SP from payroll (85*0.8)
			man-hour
			man-hour
		Total by position
		Total for the section
		Total for all sections (including NR and SP)
		Overhead costs according to estimate
		Estimated profit according to estimate
		Total according to estimate

BOX 1. Serial number of the item:

According to the local resource estimate (estimate), a continuous numbering of norms (items) is carried out, and it is recommended that resource numbers be entered as subparagraphs.

COUNT 2. Standard code and resource codes:

In each position of the local resource estimate calculation (estimate), the code of the norm (price) is indicated, with the obligatory indication of the name of the collection of the regulatory framework (Construction work: GESN, FER, TER; Repair and construction work: GESNr, FERR, TERr; Commissioning work: GESNp, FERp, TERp; Installation of equipment: GESNm, FERM, TERm; Major repairs of equipment: GESNmr, FERMr, TERmr, etc.), for example:
FER 1, FERm 1;

In cases where there are complicating factors for the production of work, in the column “code” after the code of the norm, a brief rationale for the corresponding point of the general provisions of state estimate standards or other regulatory documents that take into account the conditions for the production of work and complicating factors is indicated. For example: GESN 1 MDS35 pr.1 t.1 clause 1., where pr.1 – Appendix 1; v.1 – Table 1; clause 1 – Clause 1);

When deleting or adding resources, including materials not taken into account in the standards and prices, their code is indicated according to the collection of average estimated prices
on materials, products and structures used in construction
or the name of the supporting documents (For example: invoice).

COUNT 3. Name of work and costs:

The names of the works are indicated in full, without abbreviations, in accordance with the collections of estimate standards from the names of the tables and information placed in the heading parts of the corresponding columns of the tables;

In cases where there are complicating factors in the production of work, after the name of the work, the full name of the correction factor, the value of this factor, as well as the norms must be indicated
and the costs to which it applies (For example: (MDS35 pr.1 t.1 p.1. Construction work on the construction of structural elements of industrial buildings and structures (foundations, frame elements, walls, ceilings, etc.) inside buildings under construction when the erected frame of the building, in cases where this is justified by POS (pZP = 1.20, pEM = 1.20, pZPM = 1.20, pMR = 1.00, pZT = 1.20));

The full names of resources are indicated for the collections of GESN, as well as for collections of average estimated prices for materials and products
and structures used in construction, or other documents,
in accordance with the data specified in the standard or according to the project;

The norms and correction factors to the norms of NR and SP, provided for by current methodological documents and letters, are indicated in parentheses after NR from the payroll and SP from the payroll. The values ​​of norms and coefficients in the current price level are displayed sequentially through the multiplication sign (For example: 130 * 0.85)

COUNT 4. Unit of measurement:

Accepted according to the corresponding tables of collections of standards
or by project;

BOX 5. Number of units:

The scope of work is stated in accordance with the project;

The amount of resources is indicated taking into account correction factors (the total amount of resources to perform the specified work);

The final values ​​of the NR and SP norms provided for by the current methodological documents and letters are indicated, taking into account correction factors for the current price level, rounded to whole numbers;

The labor costs of workers and machinists for the volume of work are indicated,
taking into account correction factors rounded to two decimal places.

COUNT 6. Price per unit of measurement, rub.:

The price of resources is indicated according to collections of average estimated prices
for materials, products and structures used in construction, collections of average estimated prices for the operation of machines and mechanisms
or other documents rounded to two decimal places.

COUNT 7. Total costs, rub.:

The data obtained as a result of the calculation is shown: gr.5 * gr.6;

The lines NR and SP show data rounded to two decimal places, obtained as a result of accrual of overhead costs and estimated profit from the wage fund of construction workers
and machine operators (ZP + ZPM) at the current price level, taking into account correction factors;

In the final line for the price (Total by position), the amount of costs is calculated without taking into account the workload, rounded to two decimal places
according to the formula: ZP+EM+MR+NR+SP=Total;

If there are several sections in the local resource estimate (estimate), at the end of each section in column 7 the cost obtained by adding the totals for the positions included in the section is entered.

After the line “Total for all sections (including IR and SP)” in column 7, it is recommended to indicate the final estimated cost for the elements of direct costs (PO, EM, including PO, MR), overhead costs (IO) and estimated profit (SP).

The question is what coefficients should be applied to OO (overhead) and SB (estimated profit) arises among estimators quite often.

The work of an estimator often takes place on a permanent basis in one organization specializing in a particular activity, for example, new construction or renovation, industrial or public facilities. In this case, if there is a need to create an estimate for another type of work or object, it can be drawn up according to the usual template, with a deviation from the requirements and pricing standards in construction.

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

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

Indexing is possible:

• by cost item
• to construction and installation work

Indexation by cost items is used, as a rule, for direct payments for work between the customer and the contractor. Represents the use of various indices on ZP, EM, ZPM, MAT. As a rule, the indexes on the salary and wages are equal, which means the index can be called common on the payroll.

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

Coefficients to HP and SP

Ratios to overhead costs and estimated profit for new construction

HP - 0.85
SP - 0.8

With indexing to construction and installation work

Odds do not apply

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

With indexation by cost items

HP - 0.85
SP - 0.8

All TEP collections including 46
HP - 0.9
SP - 0.85

With indexing to construction and installation work

Odds do not apply

For work similar to technological processes in new construction

All TEP collections including 46
HP - 0.9
SP - 0.85

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

With indexation by cost items

HP - 0.85
SP - 0.8

For work similar to technological processes in new construction

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

With indexing to construction and installation work

Odds do not apply

For work similar to technological processes in new construction

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

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

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

Any type of activity is associated with costs. Among them, there is a separate category - overhead costs (OOP). What it is? What applies to them? How are they calculated?

Overhead costs, what are they, what do they include?

Overhead costs are classified as indirect costs. They can be considered as an additional part of direct costs. IR includes costs that are not directly related to the cost of production or provision of services by the enterprise. The economic connection is considered: the movement of cash flow to cover the operations performed.

Direct and overhead costs cannot exist separately. In one case, the costs may be indirect. In another they become straight. For example, the amount of payment for consumed electricity by a specific site will be an indirect cost in relation to the entire production line. But it is this workshop that will bear the direct costs.

Overhead costs include in construction

The NR in construction includes articles that can be divided into the following groups:

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

What percentage?

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

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

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

• 1. 43.45% will fall on administrative and business costs;
• 2. 37.32% - servicing construction workers;
• 3. 15.7% - organization of work on sites;
• 4. 3.53% - other costs.

What is included in overhead costs in the estimate?

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

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

• Standards for certain types of construction - recommended for use when drawing up estimates of investment programs and tender documentation.
• Standards for installation, repair and construction and individual construction processes are applicable for the formation of working projects or when paying for work performed.
• Individual standards for installation, construction and repair and construction enterprises are used for individual operating conditions and differ from the average values, which are fixed by the enlarged norms of NR.

MDS

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

It also provides advice on remuneration of personnel, provides a regulatory framework in contract prices and estimates, forms and systems of wages, principles for constructing and using a unified tariff schedule, etc. In construction, TEPs are also necessarily used, which are prices for performing local work.

Overhead calculation formula

The specifics of calculating overhead costs and estimated profits are one of the most common questions that arise among pricing specialists in the process of work. This is not surprising, because not a single estimate can be completed without accruing NR and SP, while a huge number of regulatory documents and explanatory letters on this topic still leave many ambiguities, which today we will try to sort out.

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

Where

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

Taxes - VAT compensation.

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

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

To bring more specifics to our conversation, we note that the following guidelines have been developed to determine HP: MDS 81-33.2004 “Guidelines for determining the amount of overhead costs in construction”(without taking into account the regions of the Far North and localities equated to them), as well as MDS 81-34.2004 “Guidelines for determining the amount of overhead costs in construction carried out in the regions of the Far North and localities equated to them.” IN Appendix 6 data from regulatory documents, contained a complete list of cost items included in overhead costs in construction. This list, in turn, divided into 5 sections. Thus, by referring to the specified Appendix, we find out that HP includes :

1. Administrative expenses, which are associated mainly with production management during the construction of facilities: labor costs for management staff, line personnel, and maintenance workers; deductions for the payment of the unified social tax; postal and telegraphic, printing, office and entertainment expenses; expenses for the operation of buildings, structures and premises occupied by administrative and economic personnel; expenses for operating official passenger vehicles; expenses for business trips, fees for bank services and audit forms and other expenses associated with management activities.

2. Costs of servicing construction workers: costs of training and retraining of personnel; deductions for the unified social tax from the workers' compensation fund, taken into account in direct costs; expenses for maintaining sanitary, hygienic and living conditions; health and safety costs.

3. Costs of organizing work on construction sites: wear and tear and costs associated with the maintenance, repair and dismantling of temporary (non-title) structures, fixtures and devices; wear and repair costs of low-value and wear-out tools and production equipment; expenses for maintaining fire and security guards; expenses for regulatory and geodetic work; costs associated with invention and innovation; costs for designing work and maintaining production laboratories; expenses for improvement and maintenance of construction sites; costs of preparing the construction project for delivery and other expenses.

4. Other overhead costs: amortization of intangible assets; payments on bank loans and advertising expenses.

5. Costs that are not included in overhead rates but are included in overhead costs:payments for compulsory property insurance of a construction organization and certain categories of workers; taxes, fees, payments and other mandatory deductions made in accordance with the procedure established by law; expenses reimbursed by construction customers from other capital costs associated with the contractor’s activities. The costs of Section 5 in the financial statements are included in the item “Overhead expenses”, and in the estimate documentation they are included in Chapter 8 “Temporary buildings and structures” and Chapter 9 “Other work and costs”.

Now that we know what exactly is meant by overhead, it's also worth noting that According to their functional purpose and scope of application, HP are divided into the following groups(Clause 1.4 MDS 81-34.2004): - consolidated standards for main types of construction, the norms of which are listed in Appendix 3 (it is advisable to use for the development of investor estimates and at the stage of preparing tender documentation); - standards for types of construction, installation and repair work, the standards of which are listed in Appendix 4, 5 (should be applied at the stage of developing working design and estimate documentation, as well as when paying for work performed);- individual standards for a specific construction and installation or repair and construction organization (calculated separately to take into account the actual conditions of a specific construction, different from the average ones provided for in the aggregated overhead cost standards).

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

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

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

at the project stage:

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

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

N s - aggregated standard overhead costs by type of construction, given in Appendix 3 (in percentage);

N n - individual overhead cost rate for the contractor (in percent);

Hpi - standard overhead costs i- the type of construction, installation and repair work given in Appendices 4 and 5 (in percentage).

When using basis-index method, when the calculation of funds for workers' compensation is made on the basis of the estimated wages taken into account in the 2001 estimate and regulatory framework, the following formulas can be applied:

At the project stage:

At the stage of working documentation:

Z s And Z m - the total estimated amount of remuneration for construction workers and machine operators at the level of estimated norms and prices as of 01/01/2000, in rubles;

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

Z ci And Z m i - total by i- for this type of work, the estimated wages for construction workers and machine operators at the level of estimated prices as of 01/01/2000, in rubles;

n

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

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

To determine the estimated profit, there is a separate methodological instruction - MDS 81-25.2001 “Guidelines for determining the amount of estimated profit in construction”. According to this document, The estimated profit includes the following costs: - certain federal, regional and local taxes and fees, including: corporate income tax, property tax, income tax of enterprises and organizations at rates established by local governments in an amount not exceeding 5 percent;- expanded reproduction of contracting organizations (modernization of equipment, reconstruction of fixed assets);- material incentives for workers (financial assistance, implementation of health and recreation measures not directly related to the participation of workers in the production process);- organizing assistance and free services to educational institutions.

IN Appendix 2 MDS81-25.2001 are also given costs not taken into account in the estimated profit standards . This is, first of all:- costs that do not affect the production activities of the contractor;- costs associated with replenishment of working capital;- costs associated with the infrastructure of the construction and installation organization.

Estimated profit, as well as overhead costs, is a normalized part of the cost of construction products and also is divided into the following groups of standards :

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

IN The general wage fund of workers is also used as a basis for determining estimated profits (FOT) . That is why HP and SP are called “indirect costs” - when calculating them, they take certain percentages of the components of direct costs, i.e. the determination of magnitude occurs “indirectly” and not “directly”. But again, there are certain nuances in the calculation scheme itself . For example, when drawing up local estimates (estimates) without dividing into sections, the estimated profit is accrued at the end of the calculation (estimate), and when forming by sections - at the end of each section and as a whole according to the estimate (estimate).

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

At the “project” stage:

P - amount of estimated profit, thousand rubles;

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

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

N s ni - the rate of estimated profit for the i-th type of construction and installation work, given in Appendix 3, as a percentage;

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

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

At the “project” stage:

At the “working documentation” stage:

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

Z ci And 3t i - total estimated wages (basic wage) for construction workers and machine operators for the i-th type of work, thousand rubles;

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

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

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

N and - rate of individual profit, as a percentage;

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

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

Another important point is connected with HP and SP . The fact is that the results of numerous observations and analysis of estimated costs indicate that at present the structure of direct costs in the estimated cost of construction, installation and repair work with an increase in the share of costs for workers' compensation compared to the base level taken into account in the estimate The regulatory framework of 2001 has changed significantly. This led to an increase in the estimated amount of overhead costs and estimated profits, since the estimated costs of paying construction workers and machine operators were taken as their calculation base. That's why in order to bring the overhead cost standards into line with the existing structure of direct costs of construction and installation work and to comply with a unified methodological approach to the application of the standards specified in the MDS when determining the estimated cost of construction a number of so-called reduction factors are applied to HP and SP.

Since 2001, a whole series has been released letters from the Ministry of Regional Development, explaining the application of reduction factors to NR and SP:1. Letter from the Ministry of Regional Development No. 41099-КК/08 dated December 6, 2010;2. Letter of the Ministry of Regional Development No. 3757-КК/08 dated February 21, 2011;3. Letter from the Ministry of Regional Development No. 6056-IP/08 dated March 17, 2011;4. Letter from the Ministry of Regional Development No. 10753-VT/2 dated April 29, 2011;5. Letter of the Ministry of Regional Development No. 15127-IP/08 dated 06/09/2011;6. Letter from the Ministry of Regional Development No. 20246-AP/08 dated July 28, 2011;7. Letter from the Ministry of Regional Development No. 22317-VT/08 dated August 24, 2012;8. Letter from the Ministry of Regional Development No. 29630-VK/08 dated November 26, 2012;9. Letter of the State Construction Committee No. 2536-IP/12/GS dated November 27, 2012.

However, at the moment, from the entire list Only the last two letters are valid. To summarize the information contained in these documents, as well as in MDS 81-33.2004 And MDS 81-25.2001, we can highlight 4 main pairs of odds , applied to overhead costs and estimated profit in budgeting.

HP	JV	Reason for use	Note
0,85		If the estimate is prepared according to GESN, or if the estimate is indexed by cost items. If the estimate is indexed by a single index for construction and installation work, then the coefficients are not applied, since they are already taken into account by this index.	The specified coefficients do not apply to the construction of bridges, tunnels, subways, nuclear power plants, and facilities for handling irradiated nuclear fuel and radioactive waste.
0,94		For organizations operating under a simplified taxation system
	0,85	If the estimate is drawn up for repair and construction work, but according to general construction collections.	Appendix 4 MDS 81-33.2004 Note 1.
		When conducting construction on a self-employed basis (construction or repairs at the expense of one’s own funds and with the help of non-core departments, workshops or individual employees of the enterprise), without concluding contract agreements for the performance of work.

There are also such coefficients for overhead costs as:

1.2 - must be used when drawing up estimates for the reconstruction and overhaul of existing nuclear power plants and other facilities with nuclear reactors, as well as for the reconstruction of subway facilities, bridges, overpasses, artificial structures classified as complex.

0.9 - when performing major repairs of equipment (GESNmr-2001-41) in residential and public buildings.

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

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

How can this article help?

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

Title page

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

1. At the top left there is a block - “Agreed”. It specifies the contractor. The one who does the work. The organization and information of the manager are indicated. His signature and seal are also placed here.

2. At the top right there is a block - “I approve”, containing the position, surname, initials and signature of the customer’s manager. The “I approve” block is also stamped.

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

4. Estimate number. According to regulatory documents, the following numbering order is adopted:

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

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

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

6. Base. On what basis was the estimate formed? This could be a drawing or technical specification. We indicate, for example, technical specifications.

7. Estimated cost of work. The amount of the estimate for installation work is stated in thousands of rubles. Indication of the amount in thousands of rubles is regulated by MDS 81-35.2001.

8. Funds for wages. How much should workers be paid, theoretically?

9. Standard labor intensity. The amount of man-hours excluding downtime required to complete the work.

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

The tabular part of the estimate is an example of an estimate for installing a split system

The estimate header includes the following columns:

1. Quote number.

2. Code and standard number. Indicates in what standards the estimate was drawn up and under what order this regulatory framework is in effect. In this case, the FER directory (federal unit construction prices) is used. The numbers in the name of the price mean the numbers: collection - section - price table.

3. Name of work, costs and unit of pricing. The work itself is described (in the same way as it is stated in the price), the price meter (in this case, 1 split system). Further, the coefficients for positions and position indices are written in the name of the price.

4. Quantity. The quantity is entered taking into account the pricing meter. In this example, this is one split system.

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

5. Total/wages.

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

7. Materials.

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

9. Remuneration.

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

11. Materials.

Labor costs of workers (block 3) not related to machine maintenance, people. hour.

12. Per unit.

There is also a breakdown of the estimate into sections. There are no strict rules. They break it down logically. The section is always summed up.

What do the numbers in the estimate table mean?

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

There are four in total:

• workers' compensation - wages;
• operation of machines - EM;
• remuneration for drivers - ZPM;
• Cost of materials.

Where to look for direct costs in the table:

Where to look for cost elements in the table:

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

Therefore, to find out the real price of the work, you need to multiply the prices of the cost elements in 2001 by indices and sum them up. If the “Materials” column is filled in the price, this means that the price unit contains this amount of materials. This can be seen in the example of the price for installing a split system (line No. 1). There are materials that are not included in the price. Then they are called unaccounted for and are entered in a separate line (positions 3 to 9 of this estimate).

Estimated coefficients

In addition to indices, there are coefficients. They are charged on elements of unit prices. Indicated in column 3. The coefficients may be different (for wooden structures, for excavation work, for dismantling, for work in winter conditions...). All of them can be found in magazines, collections of prices and in MDS 81-35.2001. Coefficients are calculated on the elements of unit prices. They can be either decreasing (for example, for dismantling) or increasing (for example, tightness).

At the end of the estimate, all costs are summed up. In this option for filling out the estimate, the cost line first appears in 2001 prices. Then a line with current prices, where all price indices are taken into account. Then comes the column - “Labor costs”.

Next two lines:

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

The coefficients for them are indicated in the prices. More information about the calculation of SP can be found in MDS 81-25.2001, and about the calculation of NR - from MDS 81-33.2004.

Afterwards, the “Total” section is divided into cost elements.

Unforeseen expenses are being accrued.

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

At the end, signatures are placed and decrypted:

Compiled by (engineer full name).

Checked by (engineer full name).