Methods for reducing the cost of construction work. Ways to reduce construction costs. Reserves and ways to reduce the cost of construction and installation work

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1.5 Reserves and ways to reduce the cost of construction and installation work

Getting the greatest effect with at the lowest cost, savings in labor, material and financial resources depend on how the enterprise solves the issues of reducing production costs.

Reducing the cost of construction and installation work means saving material and human labor and is the most important factor in increasing production efficiency and profit growth.

When planning the cost of construction and installation work, the organization develops measures aimed at increasing the technical and organizational level of construction compared to those provided for in the design and estimate documentation, and identifies factors for reducing production costs construction work by cost items.

According to the article, the cost of materials, parts, structures, savings are achieved through the rational and careful use and storage of materials; reducing losses of material resources during transportation, warehousing, loading and unloading operations; application and compliance with strict standards for consumption and reserves of materials; carrying out marketing research market for suppliers of building materials, parts, structures; organizing timely and complete provision of construction sites with material resources; organizing waste collection and recycling construction production; introduction of resource-saving technologies, etc.

Reducing the cost of paying workers can be achieved mainly by reducing the labor intensity of construction work, increasing labor productivity, and improving the organization of construction and labor. For this purpose, measures are being taken to increase the level of mechanization, small-scale mechanization tools are being introduced; advanced construction technologies; new advanced materials are used; outdated ones are being modernized construction equipment. Important for increasing labor productivity is improving its organization (increasing the rhythm of construction), introducing advanced methods and measures for scientific organization labor, reduction of unproductive working hours, etc.

Special attention should be devoted to the preparation and retention of highly qualified workers in related specialties, the rational determination of the number of employees, the development and application of the most rational and effective systems wages, etc.

Due to the increasing level of mechanization of construction, increasing equipment of construction organizations construction equipment and equipment in the cost of construction work, the share of costs for the cost of operating machines and mechanisms increases. Reduced operating and maintenance costs construction machines and mechanisms can be achieved by reducing intra-shift losses of machine time, increasing the shift ratio of machines as a result of increasing the level of rhythm of construction; the most rational use of equipment in terms of time and power; system improvements Maintenance and scheduled preventative repairs of machines; reducing the time for relocating vehicles to sites; saving energy and fuels and lubricants; improving the provision of devices and spare parts for the operation of machines and mechanisms, etc.

More emphasis needs to be placed on reducing overhead costs. To compare the estimated amount of overhead costs in contracting organizations, an overhead cost estimate is drawn up. This allows us to compare the socially necessary and individual costs of organizing, managing and servicing construction production. When developing estimates of overhead costs, their reduction in certain areas is taken into account, taking into account savings from organizational, production and economic activities. The amount of overhead costs is influenced by such factors as the volume of construction work, duration of construction; availability and quality of inventory, tools and mobile temporary buildings and structures, financial condition organizations, etc. In connection with the increase in the volume of construction work, there is a relative decrease in the semi-fixed part of overhead costs compared to the base one (for example, costs for the maintenance and remuneration of administrative and managerial personnel, etc.). By reducing the duration of construction, there is a saving (of a conditionally constant part) of overhead costs. Administrative and economic expenses are reduced, the costs of maintaining household premises are reduced, the costs of maintaining fire and security guards, maintaining a construction site, etc. are reduced.

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The cost of construction and installation work carried out in-house is determined by the formula:

SS s = PZ + NR

The estimated cost of construction and installation works is determined by the design organization during the preparation of the necessary set of design documents in accordance with estimated standards and current prices. The estimated cost is the main indicator that controls the profitability of a particular transaction of a construction organization.

The planned cost of construction and installation work is a forecast of the cost of a specific construction organization to carry out a certain complex of construction and installation work. The purpose of planning the cost of construction and installation works is to determine the amount of costs for performing work within the timeframe established by the contracts with rational use resources.

The planned cost is a value and is determined by the formula:

SS pl = S smr – PN - ▲SS + K

SS pl = PZ + NR - ▲SS + K

PN – planned savings

With construction and installation work – estimated cost of construction and installation work

▲CC – Reduced cost in monetary terms.

K – compensation due to an increase in prices and tariffs compared to estimates

The actual cost of construction and installation work is the amount of costs (expenses) incurred by a specific construction organization during the implementation of a given set of works in the current production conditions

Estimated cost of construction and installation works:

concept, purpose, order of definition

The cost of construction and installation work performed by a construction organization on its own is determined by the formula:

where PZ – direct costs;

HP - overhead costs. Estimated cost of construction and installation work

(construction and installation work) is determined by the design organization during the preparation of the necessary set of design documents according to estimated standards and current prices at the time of its calculation.

The estimated cost is the main indicator by which state tax authorities control the profitability of a specific transaction of a construction organization.

Ways to reduce construction costs

Cost reduction due to reduced costs for Construction Materials, details and designs.

cm = U mr [(1 – (100 – U nr))]

U mr – specific gravity costs of material resources to the estimated cost of construction and installation works

U nr – percentage reduction in the rate of material consumption of parts and structures (or a separate type of them)

U c – percentage reduction in the price of materials, parts, structures.

Reducing the cost of construction and installation work by increasing output while improving the used construction machines and mechanisms.

D – the level of expenditure on the operation of machines of the estimated (base) cost, (%)

L – share of the semi-fixed part in the costs of operating construction machines, (%)

In h – planned increase in machine output, (%)

Reducing the cost of construction and installation work due to increased labor productivity due to increased prefabrication of construction

Q surface + U b (1 - ∑ (1 – T pl)

Qpl – volume of construction and installation work at the estimated cost for the planning period, (thousand rubles)

Q pov – volume of construction and installation work for work with an increased degree of prefabrication (thousand rubles)

U b – share of costs under the item “Basic salary”, cost of work in the base period, (%)

n – number of measures to increase prefabrication.

T pl – specific reduction in labor costs due to increased prefabrication per unit of time, (%).

Reducing the cost of construction and installation work can be achieved by reducing overhead costs in 3 ways:

A reduction in construction duration causes a decrease in HP, determined by the formula:

C p = K p x N nr (1 -)

K p is the share of the conditionally variable component of the HP (depending on the duration of construction).

N NR – the value of NR in % of the cost of work

T pl and T n - planned and standard construction duration.

An increase in output compared to the estimate reduces HP by the amount

C p = K in x N nr (1 -)

K in – coefficient for determining the share of Нр, depending on production

In pl. – average output of 1 worker according to plan,

In cm - the average output of 1 worker according to the estimate.

The decrease in the level of HP from a decrease in the share of the basic salary of workers is determined by the formula:

S z = K z x N nr (1 -),

Кз – coefficient for determining the share of HP, depending on the share of the basic salary

Z pl. – share of salary according to plan

3 cm - the share of salary according to the estimate,

Kz, Kv, Kp - are determined for each construction organization based on its characteristics.

The level of cost of construction products is largely determined by the manufacturing enterprise itself. The cost of production costs is based on objective factors: the need for raw materials, machinery, labor, the current level of prices for these resources. At the same time, the cost of production is significantly influenced by the rational and efficient use of these resources.

Reducing the cost of construction and installation work can be achieved through:

– use of productive equipment (reduce fuel and electricity costs, costs of repair and maintenance of construction machines and mechanisms);

– increasing shifts with changes in the operating hours of construction organizations, vehicles involved in transportation within the construction site, and the introduction of cost-effective technology;

– reorganization of construction production management;

– saving materials through rational supply, storage and consumption.

There are also more subtle and hidden factors that require the involvement of scientific methods, an extensive information base, and economically highly qualified management personnel:

– selection of rational rates and construction timeframes;

– optimization of product range, types of work;

– determination of the rational degree of use of production capacity;

– construction machinery renewal policy;

– a set of an effective portfolio of reserves;

– optimal management of stocks of raw materials, materials, structures;

– professional marketing.

Traditional factors are assessed as follows.

A. Reducing the cost of construction and installation work (Cm) can be achieved by reducing the costs of building materials, parts, structures and is determined by the formula

B. Reducing the cost of construction and installation work (CW) due to increased output while improving the use of construction machines and mechanisms can be calculated using the formula

B. Reducing the cost of construction and installation work from increasing labor productivity by increasing the prefabrication of construction is determined by the formula

Particular attention should be paid to the element “Reduction of overhead costs.” For these purposes, a real estimate of mortgage costs is drawn up and compared with the amount of overhead costs provided for in the estimated cost of construction and installation work. When developing overhead costs, their reduction in individual budget items is taken into account, taking into account savings from organizational, production and economic activities. In this case, additional wages are determined based on data from the labor plan, and social insurance costs are determined based on the fund wages and established branch rates for social insurance; the costs of medical care for workers are determined on the basis of special calculations; wear of temporary (non-title) fixtures and devices, structures is calculated based on established wear rates. To further substantiate the calculations for drawing up estimates of overhead costs, a calculation is made of savings in overhead costs due to the relative reduction of their conditionally constant part due to the increase in the volume of construction and installation work and the reduction in construction duration in the planned period compared to the base year.

Reducing construction duration will cause a reduction in overhead costs by an amount determined by the formula

An increase in output in comparison with the estimate will reduce overhead costs by an amount determined by the formula

The reduction in the level of overhead costs from a decrease in the share of the basic wages of workers can be determined by the formula

The coefficients Kp, Kv, K3, which are part of the last three formulas, are determined for each construction organization based on its characteristics.

In the construction industry, it is possible to use other measures to reduce the cost of construction and installation work, justified both practically and theoretically.

25. Profit of a construction enterprise, its types and content.

In economic conditions market type the basis for the economic development of a construction organization is profit, which serves as an indicator of the organization’s performance, the source of its livelihood. Profit growth creates a financial basis for ensuring the organization’s production activities with its own financial resources, implementation of expanded reproduction and satisfaction of social and material needs of labor collectives. At the expense of profits, the organization’s obligations to the budget, banks and other organizations and institutions are fulfilled.

IN modern conditions the summary (integrating) indicator characterizing the financial result of the activities of a construction organization is the balance sheet (gross) profit or loss.

Balance sheet profit (PB) is formed from the financial result from the sale of products (works, services), goods and other material assets(fixed assets, intangible assets, tangible working capital and other assets), defined as the difference between sales revenue, expenses or cost products sold(works, services) and other material assets, as well as income from non-operating operations, reduced by the amounts of expenses for these operations:

The bulk of the profit of a construction organization is the profit from the delivery of completed work to customers, which, depending on the stage of the investment process, can be estimated, planned and actual.

Estimated profit means profit determined in the process of developing design and estimate documentation.

Estimated profit - the amount of funds necessary to cover individual (general) expenses of construction and installation organizations for the development of production, social sphere and financial incentives.

In construction, estimated profit has a specific name - planned savings. Planned savings are determined by the normative method as a percentage of the accepted calculation base. Currently, the actual amount of funds for remuneration of construction workers, as well as workers servicing construction machines and mechanisms, or the estimated cost of construction and installation work is used as a basis. The estimated level of profit is determined at 50% of the funds for labor costs or 12% of the cost of construction and installation work, i.e. provides construction and installation organizations with the opportunity to have minimum size funds necessary for their successful functioning, used to pay income taxes, develop production, stimulate the work of employees and other purposes.

In the conditions of development of market relations, depending on the level of economic development, standards for determining planned savings may change periodically.

Planned profit is a forecast of the profit of a construction organization, compiled when developing a business plan. The planned profit from construction and installation work consists of the following components: the amount of planned savings provided for in the estimate, and planned cost savings from reducing the cost of construction and installation work, planned on the basis of the effect of the developed organizational and technical measures. The amount of planned profit (Ppl) from the execution (delivery) of work is determined using the following formulas

Planned profit can be determined both for individual objects and work performed, and for the construction and installation organization as a whole.

The planned profit for the organization as a whole is calculated as the sum of the profit from the delivery of work to customers performed on its own, and from the sale of services from auxiliary production and auxiliary farms.

The actual profit (Pf) from the delivery of completed work to customers is determined as the difference between the proceeds from their sale without value added tax and the costs of their production and sale (the actual cost of construction and installation work) according to the formula

Revenue as financial indicator characterizes the assurance production cycle, the return of the organization’s funds advanced for production into cash and the beginning of a new round in the turnover of funds.

The proceeds of a construction organization from the delivery of completed work by the customer is the contract price without value added tax.

Position in accounting and reporting in Russian Federation provides for the use of two options for determining revenue:

a) upon receipt of funds for work and services performed to the bank account or to the cash desk of the construction organization;

b) to carry out work and sign documents (acts, certificates) provided for in contract agreements.

The choice of one option or another depends on business conditions and the nature of relationships with partners and is carried out independently by the construction organization.

Profit from the sale of fixed assets, intangible assets, inventories and other property is determined as the difference between the sales price without value added tax and other deductions provided for by law, and the initial (replacement) cost of this property for fixed assets, intangible assets, low-value and wearable assets items - residual value.

Profit from the sale of products and services, ancillary and auxiliary production is defined as the difference between the cost of these products at sales prices without value added tax and its cost.

In the process of calculating gross profit, the income and expenses of the construction organization for non-operating operations are also taken into account.

Income and expenses from non-operating operations include monetary amounts of received and paid fines, penalties, penalties and other economic sanctions; interest received on amounts of funds listed in the organization’s accounts, exchange rate differences on foreign currency accounts and on transactions with foreign currency; income (dividends, interest) on shares, bonds and other securities owned by the organization, as well as income from equity participation in the activities of other organizations and enterprises; other income, expenses and losses.

One of the most important factors, contributing to increasing the efficiency of construction production and investment in general is reducing the cost of construction and installation work.

To ensure the intended level of reduction in the estimated cost, organizational and technical measures are developed, in other words, opportunities are established to reduce production costs by measuring the planned volume and structure of construction and installation work, increasing labor productivity, more economical use of materials, reducing transportation and procurement and storage costs, improving the use of the machine park, increasing work shifts, reducing downtime. Thus, the level of reduction in the estimated cost is determined for individual cost items provided for in the estimate. But since part of the costs of a construction enterprise is reimbursed by the developer in excess of the contractual estimated cost, then in order to maintain comparability with actual costs, the planned cost must include the amount of compensation and benefits. Consequently, the planned cost of construction and installation work is calculated by excluding from the contractual (estimated) cost (excluding VAT) the amounts of planned savings and tasks to reduce the estimated cost of these works and adding the amounts of compensation due from the developer in excess of the estimated cost.

The main directions for reducing the cost of construction and installation work are:

Reduced material costs. Material costs make up 30-60% of all production costs and include the cost of purchased raw materials and supplies, fuel and energy of all types, large components and semi-finished products made for the enterprise by third parties, production services, losses from shortage of material resources (within the limits of norms) natural loss). A specific component of material costs is the wear and tear of tools, laboratory equipment and other means of labor that are not classified as fixed assets, wear and tear of work clothes and other low-value items.

Three main directions for reducing material costs are obvious:

1) The search and purchase of relatively inexpensive raw materials and materials is carried out by analyzing the proposals of suppliers through existing connections or by applying to the commodity exchange. Based on price quotes on stock exchanges, as well as knowing the prices of materials and raw materials from previous suppliers, you can conclude where and for how much to purchase materials. From the costs of raw materials, supplies, and fuel included in the cost of production, the cost of returnable waste is excluded at the price of their possible use in production. This price may be lower than the purchase price if the use of waste in production requires increased costs (less waste is produced per unit finished products than from a unit of raw material or material). If waste is sold externally, then it is deducted from the total amount of material costs at the actual sales price, which is usually equal to full price initial material resource.

2) The next way to reduce costs is to take measures to prevent excess consumption of raw materials. Factors that determine overspending include:

Excessive losses during transportation;

Careless handling during work;

The use in production of materials of higher grades and grades than those provided for by the standards;

Rework of poorly performed work;

Poor quality of reception, improper storage;

Shortages, thefts.

3) Reducing the cost of raw materials and materials through their savings is carried out due to a number of factors, which include:

Reducing losses against established norms of natural loss;

Extending the turnover period of auxiliary devices compared to current standards;

Application of new types of materials (replacement of materials).

Attention should be paid to the problems of reducing material costs associated with the use of natural raw materials, work and services of third-party organizations, including transport.

Of utmost importance in the struggle to reduce the cost of construction and installation work is compliance with the strictest economy regime in all areas of the enterprise’s production and economic activities; the consistent implementation of the economy regime at enterprises is manifested primarily in reducing the cost of material resources per unit of production, reducing production maintenance and management costs , in eliminating losses from defects and other non-productive expenses.

The reduction in the cost of construction and installation work (Сс, in percent) as a result of the reduction in costs for building materials and structures can be calculated using the formula:

where Umo is the share of costs for materials and structures (for a given material or type of structure as a percentage of the estimated cost of all construction and installation work);

Ur, Uts - respectively, the percentage reduction in the consumption rate and price of materials and structures (of this type).

The cost of construction and installation work for 2006 is 22,914,000 tenge. The cost of work includes materials for materials and structures amounting to 8,450,000, i.e. 36.9% of the estimated cost.

Since 2010, it is planned to use emulsion-mineral materials based on cationic emulsions, which ensures high quality materials and extension of the construction season.

The use of emulsion-mineral materials will reduce consumption rates by 15%, and the cost of materials is reduced by 18%.

Thus, the use of emulsion-mineral materials based on cationic emulsions will reduce the cost of construction and installation work by 11.1807%.

One of the reserves for reducing the cost of construction and installation work is the reduction of overhead costs, which occupy a significant share in the estimated cost of the work performed.

Overhead in construction organizations are determined differentially according to standards that depend on the significance and nature of the work. Maximum overhead rates are used to determine the estimated cost of construction and settlements between the customer and the contractor. The basis for calculating overhead costs for construction and installation work is the estimated cost of direct costs. The average overhead rate in construction is 26% of estimated direct costs.

Overhead costs are divided into four groups:

1) Administrative and economic expenses - basic and additional wages of administrative and managerial or line personnel, travel, lifting and other expenses associated with the movement, travel and maintenance of passenger vehicles, office, postal, telephone and other expenses.

Expenses for servicing workers - additional wages for workers, contributions to social insurance, labor protection, safety precautions, etc.

Expenses for organizing and carrying out work - maintenance of fire and security guards, wear and tear of temporary (non-title) structures and fixtures, low-value equipment and tools, improvement of construction sites, preparation of construction projects for delivery.

Other overhead costs - interest, fines, penalties and other non-productive costs included in accounting as overhead costs.

The following items are included in semi-fixed expenses: administrative and economic expenses; expenses for fire protection and security guards; wear and tear of temporary, non-title structures and fixtures; health and safety costs; expenses for improvement of construction sites. The share of these expenses in their total amount is approximately 50-60%.

The amount of overhead costs, both in general and for individual cost items, depends on the annual volume of construction and installation work and their structure, duration of construction, labor productivity, and the amount of basic wages of workers. Availability and quality of tools, equipment, temporary buildings and structures, organizational and production structure management and other factors.

The level of expenses for individual items, their groups, as well as for the entire complex of overhead costs depends on the influence of individual or several simultaneous factors:

Reducing construction duration will cause a decrease in overhead costs (Cp) by the amount:

where Kp is the share of a conditionally variable (depending on the duration of construction) component of overhead costs;

N nr - the amount of overhead costs as a percentage of the cost of work;

T pl, T n - planned and standard construction duration.

Thus, from the cost estimate, the share of the conditionally variable is 40% of the total cost, the amount of overhead costs is 26%

The standard duration of work is 60 days

The planned duration of work is 75 days.

The principle embedded in the mechanism for generating funds for wages is to prevent further growth of wages that is not related to the dynamics (growth or decline) of production volumes.

It has been established that the enterprise functions normally, having 20-25% profitability and a limit of 30% would allow the enterprise to use profits not only for current needs, but also for infrastructure development.

Reduce labor costs. The enterprise is given the opportunity, depending on the availability of funds, the length of service of employees, their qualifications and abilities, to establish the rank and level of earnings for each employee, and regulate wages depending on the set of the consumer basket.

Further work to improve remuneration will include:

changes in incentive systems (refusal to changes in differentiation and multiple bonus systems);

introduction of a system of tariff agreements and collective agreements;

expanding workers' participation in profits, which will make it possible to radically reform wages and raise the very system of labor motivation to a new level;

Regulate wages based on law and contract forms;

Introduction at enterprises of a system of correlation between the growth of labor productivity and production volumes.

There are other motives for work. In particular, it is recommended to use regulation of working hours: part-time, work outside working hours with mandatory incentives, part-time work week, division of work between employees, bonuses for time off.

A set of benefits and compensation may include services paid for by the enterprise ( additional payments sickness, housing payments, insurance payments), and the provision of additional free time.

All of the above will make it possible to radically reform wages, increase the interest of workers, increase labor productivity, and reduce the cost of products and services.

In this regard, in order to reduce labor costs and, accordingly, reduce social insurance contributions, types of payments to employees that are not included in the cost of production should be used. Thus, it should be borne in mind that the cost of commercial construction products does not include: material assistance, gifts, rewards based on the results of work for the quarter, year, payment for additionally provided by decision labor collective(in excess of those provided for by law) leaves for employees, including women raising children, pension supplements, one-time benefits for retiring labor veterans, income (dividends, interest) paid on shares of the labor collective, contributions of members of the labor collective to the property of the enterprise, and also other payments are made at the expense of profits remaining at disposal and at the expense of special sources. The reduction in the level of overhead costs from a decrease in the share of workers’ basic wages (C) can be determined by the formula:

where Kz is a coefficient that determines the share of overhead costs depending on the share of the basic salary;

N no. - the amount of overhead costs as a percentage of the cost of work;

Z pl - the share of wages according to the plan;

3 cm - the share of the basic wage according to the estimate.

Reducing the cost of operating machines and mechanisms. Particular attention should be paid to the operation of machines, mechanisms and other equipment and avoid overspending on this cost item.

Three main reasons for cost overruns on the operation of machines, mechanisms, and equipment are obvious:

Firstly, a sharp rise in energy prices and an increase in other operating costs;

Secondly, there is little efficient use machinery and equipment (for example, insufficient loading of equipment, its use for purposes other than its intended purpose, etc.);

Thirdly, the addition of uncompleted mechanized work. If the first reason for overspending (due to a sharp increase in energy prices and other operating costs) is almost impossible to eliminate (except perhaps by reducing the fleet of vehicles and saving something on this), then the second and third reasons can be eliminated on your own.

In order to identify reserves for reducing the cost of using machinery and equipment, you should check: whether there is an overstatement in the costs of constructing temporary devices and fixtures, which, according to the current regulations, are included in operating expenses as one-time costs; whether excessive consumption of fuel and lubricants is allowed; reasons for machine downtime (specific culprits); whether all repairs provided for in the estimate have been completed and whether their actual cost exceeds the estimate; Are the costs of operating machines and mechanisms distributed correctly among individual facilities, etc.

Transportation costs include the costs of transporting raw materials, materials, fuel, equipment, finished products and other goods.

It is necessary to understand in detail each of the reasons for overspending on transport service and develop (implement) measures to eliminate them.

A decrease in the cost of operating construction machines for the planned period can be predicted based on the planned increase in machine production standards using the formula:

where U fur is the level of costs for operating construction machines in the total cost of work, as a percentage;

P up - the share of semi-fixed costs for the operation of construction machines in the total cost of work, as a percentage;

P fur is the planned percentage increase in machine output.

This formula can be used to estimate costs as a whole production program, and, for example, when assessing the change in cost in the case of replacing an individual machine.

Reducing production losses. When considering other complex cost items, it is necessary to take into account that the costs of preparation and development of production, losses from defects, and other production costs constitute production losses. The main part of the costs for preparation and development of production is associated with the development of new types of materials and structures, new technological processes. Actual costs for these purposes are first taken into account as deferred expenses, and then gradually written off to the cost of production, based on the planned period for their full reimbursement and the planned volume of construction and installation work during this period.

The most common production losses are losses from defects. Eliminating these losses is a significant reserve for reducing production costs. To determine losses from defects attributable to the cost of production, the costs of correcting defects are added to the cost of finally rejected work and from the resulting amount the cost of defects is subtracted at the price of their possible use, the amount of deduction from those responsible for the defect and the amount of compensation for losses actually collected from suppliers for rate of low-quality materials or semi-finished products.

Methods for reducing the cost of construction work. Ways to reduce construction costs. Reserves and ways to reduce the cost of construction and installation work

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1.5 Reserves and ways to reduce the cost of construction and installation work

Ways to reduce construction costs