How to make a cost estimate for construction work. How to make a calculation of a dish in the dining room
Summing up the results of activities and making important decisions for the company is impossible without calculating important indicators. such as the cost of production. In its analysis, different cost items are used: fixed and variable costs, direct and indirect.
The cost of production is the basis for calculating the effectiveness of activities. It is involved in determining the margin, profit, revenue, return on sales, depreciation and other economic indicators and represents the amount of the company's expenses for the production of goods. Different categories of expenses can be included: raw materials, wages, packaging, delivery to the buyer, etc.
What turns on?
The cost includes expenses for:
- production of products (raw materials, energy carriers, containers);
- maintenance of fixed assets (equipment, production shop);
- sale of goods (packaging, sorting, delivery to the buyer).
Which expenses need to be included depends on the product itself and the way it is sold.
| Jewelry production (hand-made) at home with sale | Production of reconstituted juice with sales to stores |
|
|---|---|---|
| Purchase of raw materials and materials for production | ||
| customs expenses | ||
| Wage workers | ||
| Transportation costs (delivery of raw materials, relocation) | (sending orders) | |
| Depreciation | ||
| Other costs | ||
| Product packaging | ||
| Delivery of goods to the point of sale or buyer | ||
| Warehousing expenses |
Thus, the cost structure depends entirely on the product, the method and conditions of its sale. Products can be given for sale, then you need to include expenses for the return of unsold balances. Do not discount the percentage of defects that may occur during production and sale. Perishable products have a shorter shelf life, so the cost of selling them may be higher (additional advertising, for example).
Costs are direct and indirect. By direct means such expenses, the size of which depends on the batch (for example, raw materials). Indirect ones are not directly related to the volume of production (salaries of management personnel). Also, costs are divided into fixed (they are always present in the same volume) and variable (depending on the volume of production).
Also, the total cost depends on the type of cost:
- workshop (only manufacturing costs);
- production (all target costs);
- full (all costs of the manufacturer for production and marketing).
For more information about the varieties, see the video:
What costs should be included are decided at each enterprise independently. There is no universal option. This indicator will subsequently be used in calculating the efficiency of financial and economic activities, and it can also support important decisions.
Calculation example
Calculate the cost of one knitted hat and batch knitted hats in a workshop with one working knitting machine (actual data was used, but planned ones can also be used).
Initial data:
- 1 machine works in the workshop and 1 person serves it;
- 300 caps are produced per season per month;
- yarn consumption per item is 150 g;
- accessories are not used.
| fixed costs | |||
| Premises for rent | |||
| Management costs | |||
| Employee salary | |||
| Contributions to funds | |||
| Communal payments | |||
| variable costs | |||
| Raw material (yarn) | |||
| Delivery to stores | |||
The cost of one cap is 347 rubles, and a batch of 300 pcs. - 103 950 rubles.
The structure of spending is dominated by fixed costs (67%).
The main share of spending on raw materials (28%). Less specific gravity delivery of products to stores (2%) and utility bills (2%).
It is best to analyze production costs in dynamics. This will allow you to identify changes in the structure, understand which costs have decreased and which have increased, and also track seasonal fluctuations.
| Item of expenses | By month |
|||||
|---|---|---|---|---|---|---|
| fixed costs | ||||||
| Depreciation equipment (knitting machine) | ||||||
| Premises for rent | ||||||
| Management costs | ||||||
| Employee salary | ||||||
| Contributions to funds | ||||||
| Communal payments | ||||||
| variable costs | ||||||
| Raw material (yarn) | ||||||
| Delivery to stores | ||||||
The reduction in variable costs is associated with seasonal demand for the product. Accordingly, fewer products are produced during the summer months, so the cost per batch is lower. Fixed costs remain almost unchanged.
In the above example, the cost of production was calculated for all costs incurred by the enterprise. There is another approach that takes into account only variable costs that depend on the batch size.
Which method to use depends on the product itself and the production situation. The decision to launch a new line, which should become a "lifeline" for the enterprise, is best made knowing the full cost of production, taking into account fixed costs. However, in a successful company, this method may not be appropriate. In any case, each production has its own way of calculating the cost and determining the costs that will be included in it.
The procedure and rules for registration of cost accounting for services
Purpose of the document
Calculation is in demand when determining the cost (value expression) of production, both for one costing object and for a group of these objects. A cost object is a specific product or service. A calculation unit is understood as a unit of measurement (pieces, liters, etc.). Calculation deals with the accumulation of all costs that are directly or indirectly related to the main activity - with the release of products, the provision of services. On the basis of the calculations made, the actual full or partial cost is determined, and on its basis - the price. It should be noted that the calculation finished products differs from the calculation of the cost of the service provided, in particular: the cost of production can be determined for a unit of product, a batch of products, for a group of homogeneous products, for a separate production operation, etc. For the service, an estimate of the planned costs and their monetary value is compiled, and this is always individual. There is no concept of "homogeneous services"; for products, the standard cost can be determined, on the basis of which pricing is based. And to determine the result from the sale of products, the actual cost is used, which is determined at the end of the production process or a certain period of time. The difference between the standard and actual valuation becomes profit or loss. And the next batch of products will be evaluated for the consumer in a new way, taking into account previously identified deviations in cost; for services, a preliminary estimate is always calculated based on the volume of the planned activity. In other words, there are a number of standard estimated indicators that are used in calculating the cost of a service and are adjusted for those in force in current year prices. The calculation of services and products is carried out for a number of cost items, the list of which may vary depending on the industry and the specifics of the activity, as well as depending on the accepted cost calculation methodology.
Calculation methods.
The calculation method is understood as a set of methods used to reflect the costs of production and sales, which allow you to determine the actual cost. In the economic nature are distinguished: Process method. With this method, costs are grouped either by individual production processes, or by stages of these production processes. That is why this technique is applicable where raw materials go through several successive stages of processing. At the same time, each product released at a particular stage cannot be considered as finished product, nor a semi-finished product; The forward method. This method includes a semi-finished costing option and a non-semi-finished one. With the latter option, the cost of the product is calculated at the stage of the last redistribution. And with semi-finished - the calculation of the cost is made for each redistribution. At the same time, it includes the costs of the current redistribution and the cost of the previous redistribution; Order method. This method is used where there is small-scale or individual production. It involves accounting for production costs for individual orders for services or products; normative method. It is used by enterprises with mass, serial and small-scale production. It is based on determining the deviation between the standard cost and actual costs. The revealed deviations then lay down in new normative calculations. For accounting purposes, costing is a grouping of costs in accordance with accounting policy and for certain calculation items. But it differs: Direct costing. This cost grouping method is a technology in which the cost is calculated only at variable costs, and fixed costs, which include all general business, sales and general production costs, are fully written off as part of current costs for the financial result. Thus, the products in the balance and work in progress are valued at partial cost, and all indirect costs are fully written off when selling products or even without selling products - to the financial result of the enterprise as a whole; Full cost method or absorption costing. It implies the participation of all costs - both indirect and direct - in the calculation of the cost of products or services. As a result, the products in the balance and when sold will be valued at the sum of all the costs that were incurred for its production. And indirect costs will be evenly included in the cost of products, regardless of whether they are sold or not. When applying each of the methods, the correct classification of costs and their grouping by costing items is very important. Classification of costs and their distribution by items Attribution of costs to different groups costs occur on a number of grounds: by the method of including costs in the cost - direct and indirect. Direct costs are understood as costs that are directly related to the release of products and are included in the valuation immediately. Indirect costs include costs that are associated with the maintenance of production, with the management of the enterprise, etc. They are of a general nature, are related to the activities of the company as a whole and are subject to distribution; by appointment - overhead and main. The main ones include the costs of materials, raw materials, fuel and other production resources, which are converted into ready product(or service). Under the overhead understand the costs that are associated with the organization and management of the enterprise; in terms of content - complex and single-element. Single-element costs include costs that form the cost: wages, depreciation, materials, etc. To complex - general business and general production costs; in relation to the volume of production. Differentiate between fixed and variable costs. Fixed do not depend on the volume of output - these are administrative and general production costs. But variable costs are completely dependent on the number of products produced - these are materials, fuel and wages of the main workers; in relation to activities - other (non-operating) and ordinary. This classification is important for accounting and it differs from the classification of expenses by purpose, since it groups all expenses first according to the principle of their correlation with the type of activity, i.e. with the usual and additional (non-operating). And then the grouping within the expenses for ordinary activities takes place according to accounting accounts and at the same time according to economic characteristics. These economic signs represent an enlarged grouping of costing items: material costs (raw materials, semi-finished products, fuel and other similar cost items); payroll costs; contributions to social, medical and pension insurance; depreciation; other expenses - general business, commercial and general production. And for the purposes of the calculation itself, a more detailed grouping of articles is used: material costs are the costs of raw materials and materials; energy and fuel that are needed to ensure production; wages of only production (main) workers; extrabudgetary contributions from their wages; general production costs - depreciation of equipment and buildings of workshops, maintenance of the production process, and other similar expenses; general running costs. They are also called managerial. These include the cost of managing the enterprise, salaries of administrative staff, etc. other production expenses. This includes those costs that were not included in overhead costs; business expenses. This holding advertising campaigns, packaging, transportation of products to the consumer and other similar expenses. All costs, starting with material and ending with other production costs, constitute the partial cost of the product (service) or production. And together with commercial expenses, this is the full cost price.
Compilation procedure.
In order to properly calculate the service, you need to follow the methodological instructions for the industry. In addition, it is very important to correctly allocate the primary costs of accounting accounts. This will allow you to accurately assess the cost of services and perform pricing. And such a posting is done on the accounts on the basis of primary documents that allow you to determine the production and non-production nature of the costs.
Example of a cost estimate
As for the costing process itself, it includes two main stages: initially, you should decide on direct and indirect costs. It is most convenient to do this according to accounting data, where the entire grouping of expenses on this basis takes place on accounting accounts; further, based on the accepted method of calculation, there is a distribution of costs. This is very important, especially if several types of services are provided. Here it will be necessary to determine the values of general business, general production and commercial expenses, which are either subject to distribution between types of services with respect to any sign (for example, wages of key workers), or attributed without distribution in full to revenue.
Similar information.
RULES AND SUBTLETS OF WORK WITH
CALCULATION CARD.
At catering establishments, costing
map is one of the main documents for
calculation of the selling price for the dish and has
the established unified form No. OP 1.
See you.
PS . You can find all the materials in preparing your catering production by following this link:
Post published,| with labels | Post navigationRules and subtleties of working with a calculation card: 20 comments
- LYUDMILA
Thank you, Larisa. A very useful article. I have a question. During a routine check of the SES, they were more interested in technological cards, they didn’t even look at the calculation cards. We didn’t mark nutritional values in technological cards before, now this must be done and all indicators should be posted for each dish for customers. Could you explain how to determine the nutritional value of a dish. You need to refer to the guide chemical composition food or data on the composition of raw materials, and how to take into account after heat treatment, how much nutritional value is left, if possible with an example. Thank you in advance, I will really wait for an answer
- Kristina
Hello, please, if it doesn’t make it difficult for you, make a calculation card “Stuffed Peppers”.
INGREDIENTS:
sweet pepper, 1 kg
minced meat "Homemade" (beef + pork), 800 g
onion, 2 pcs.
carrots, 1 pc. medium size
rice, 100 ml (half a glass)
tomato paste, 100 g
garlic, 2 cloves
vegetable oil
salt
Thank you in advance for your help! - Andrey
Hello. Very much everything that relates to the calculations of technologists is named .. Just everything that is in the direction of the restaurant direction. Thank you
- Isa
Good afternoon, please help me, if this does not make it difficult for you, please make me a calculation card for the Dargin miracle and Cigarettes with nuts, please help me, I really need it
- Tamara
Good afternoon, please tell me, we get gherkin chickens individually, they are all different in weight, can we indicate the output of the finished chicken in the menu as 1 pc, and not a gram?
- Liana
METHODOLOGICAL INSTRUCTIONS
TO PRACTICAL CLASSES
BY DISCIPLINE
"Construction Economics"
For students of specialty 270115
"Expertise and property management"
Stavropol, 2006
Guidelines drawn up in accordance with the requirements of the State Educational Standard of Higher Professional Education in the specialty 270115 "Expertise and management of real estate" and the program of the discipline "Construction Economics".
In the guidelines for practical exercises, next questions: preparation of cost estimates for materials and transport costs, preparation of budget documentation, production assets of construction organizations, labor resources in construction, accounting and taxation in construction.
Guidelines can be used to independent work students.
Compiled by: Kireeva L. N., Art. teacher
Reviewer: Pchelintsev S. G., Ph.D., Associate Professor
Practice 1 ............................................................................................................................. 5
Practice 2 11
Practice 3 ................................. 12
Practice 4 Drawing up local estimates................................................................... 15
Practice 5 .............................................. 20
Practice 6 ........................ 25
Practice 7 Production funds of construction organizations........................ 30
Practice 8 Accounting and taxation in construction.................. 34
Practice 9 Drawing up an object estimate............................................................... 40
The study of the discipline "Construction Economics" is preceded by the study of such special disciplines as "Technology of construction production" and "Organization of construction production". Knowledge of these disciplines helps students in mastering the discipline "Construction Economics".
In preparation for each lesson, it is necessary to work out the topic of the lecture course, on the basis of which the practical lesson is conducted. To get acquainted with brief explanations of the main provisions of the calculation, which is carried out in the theoretical part, to analyze an example of solving the problem, leading to a practical lesson.
Practice 1
Compilation of transport cost estimates Construction Materials, designs, products
Theoretical part
The calculation is made in accordance with the given transport scheme of transportation on the basis of the Collections of estimated prices for the transportation of goods for construction. Parts 1 and 2.
The amount of transportation costs for a given transportation scheme depends on the type of selling price for the supply of building materials, parts, structures. The name of the selling price contains information about up to which point, inclusive, the price takes into account the costs of transportation, loading and unloading operations. So, for example, prefabricated concrete structures are supplied at the price of a free-of-charge vehicle supplier (manufacturer), or a free-of-charge station of departure; cement at the price ex-station destination. Thus, the calculation serves to determine the transport costs from the point (vehicle) indicated in the price to the on-site warehouse at the construction site.
Transportation costs include the costs of:
– transportation of materials along the route;
- loading and unloading, as well as reloading from one vehicle to another within the route;
– supply and cleaning of wagons and vehicles of water transport.
Calculation example
Its number, the name of the material (construction) accepted for transportation, as well as the prices of which year the transportation costs are determined are indicated. On line 1, the type of selling price established for a given material or structure is recorded (accepted according to the assignment on the basis of price lists or Part 4 of the Collection of Average Regional Estimated Prices for Materials, Products and Structures). local materials.
The name of the supplier, the specific weight of the delivery, modes of transport, points and distances of transportation are accepted according to the assignment, further filling out the form I 4 is made on the basis of the Books of Estimated Prices for the Transportation of Goods for Construction.
For the section of rail and road transport, part 1 of the specified collection is used, for river transport - part 2. For construction cargo, a general tariff is accepted.
The tariff scheme and the weight rate of loading wagons for rail transportation is taken depending on the type of cargo transported according to Table. 1, p. 77-79 of Part 1 of the SCCPG.
The number of wagons simultaneously supplied for loading and unloading depends on the required volume of transportation and construction conditions (on laboratory work accepted conditionally).
The class of cargo for road transport is accepted according to Appendix 2, p. 24-27, part 1 of the SSCPG, surcharges on tariffs for bulky items - in accordance with the general instructions for section 3a, p. 21-23. The belt coefficient is taken according to Appendix 1, p. 23-24 .
The reverse side of Form I 4 is completed as follows.
Items I, II - road transportation are filled out on the basis of the tables of freight charges for the transportation of goods in the Union republics, p. 27-65 of Part 1 of the SCCPG; points 2, 4, 12 - according to the table of estimated prices for loading and unloading operations. For rail and road transport, 66-68 Part 1 SCCPG; point 8 - by corresponding table part 2 of the SSCPG.
Items 3, 6 are filled in according to clause 22 of the general instructions of section c. 67-68 of part 1 of the Collection; paragraphs 7, 10 of the relevant instructions of part 2 of the SCCPG.
Items 5 are filled in on the basis of the task and table 2 of the freight charge for carriage by wagon shipments at freight speed, s. 80-96 of Part 1 of the SSCPG, taking into account the conversion factor from net weight to gross weight p. 7-14. Item 9 is filled in on the basis of a similar table of part 2 of the SCSPG.
The final column 16 is obtained as the sum of columns 14 and 15.
Thus, in column 16, the price of building materials for the free construction site is obtained.
Form No. 14
CALCULATION #1
Transportation costs per 1 ton. truss beams B 6-I__________________
Compiled at 1984 prices.
Initial data
1. Types of selling price ___________________ franco-railroad_______________
Platform________________________________________________________
Manufacturer __________________________________________________
2. Name of suppliers and share of supply, per cent. ___ZhBK plant 100%______________________________________________________________
3. Rail transport _____________________________________________
3.1. Type of dispatch ___ carload _________________________________
3.2. Tariff (general, exclusive)__________ general_____________
3.3. Discounts, allowances ___________ No____________________________
3.4. Tariff scheme ____________ 53 (p.77 p.321)___________________
3.5. Wagon loading rate _________ 53 (p. 77 p. 321) _______________
3.6. Number of wagons delivered simultaneously for loading __ 2 __
4. River transport
4.1. Type of cargo and shipment _______________________________________
4.2. Tariff (general, exclusive) _____________________________
4.3. Tariff increase ____________________________________________
4.4. Tariff scheme ___________________________________________
5. Road transport
5.1. Cargo class __________ 1 (p.24 appendix 2. p.14)______________
5.2. Tariff (general, exclusive)__________ general_____________
5.3. Allowances _________ for large size(p.22 p.12)
5.4. Belt coefficient _____ K=1 _______________________
Note: The estimated cost of transportation is determined based on
SNiP IV-4-83. Appendix. Collection of estimated prices for the transportation of goods for construction. Part I. Rail and road transport.
Table 1 - Calculation of transport costs.
| No. p / p | the name of the operation | Name of final points of transportation (from-to) | Transportation distance, km | Cost per 1 thousand rubles. | |
| Count formula | Total | ||||
| Road transportation to the place | – | – | – | – | |
| Loading and unloading operations for road transport to the place of unloading | – | – | – | – | |
| Submission of wagons for loading p.67-68, p.22 | ZHBK plant | – | 0,40 | 0,40 | |
| Loading into wagons and unloading from them p.5, table. item 14 | Unloading | – | 0,70 | 0,70 | |
| Rail transportation with. 12, item 285; p.81, tab. 2 | From the departure station | 0.64x1.0 | 0,65 | ||
| Submission of wagons for unloading p.68, p.22 | Railway warehouse | – | 0,50 | 0,50 | |
| Delivery of vessels for unloading | – | – | – | – | |
| Loading on and off ships | – | – | – | – | |
| Water transportation | – | – | – | – | |
| Delivery of vessels for unloading | – | – | – | – | |
| Road transportation to destinations | Railroad warehouse, on-site warehouse | 0.76x1.25 | 0,9 | ||
| Loading and unloading operations for road transport at destinations | Loading + unloading | – | 0,8+0,75 | 1,55 | |
| Intra-construction transportation of materials | – | – | – | – | |
| Total for 1 t. | 4,75 |
Compiled by __________________
"___" _____________20 ... g.
Exercise
Make a calculation of transportation costs for a reinforced concrete truss beam.
Table 2 - Initial data for the calculation of transport costs
| var. no. | Brand | Span, m | The volume of concrete, m 3 | Mass, t. | Price list position 06-08 | Wholesale price, thousand rubles |
| B6-1 | 0,45 | 1,13 | 1,10 | 49,7 | ||
| B6-1 | 0,45 | 1,13 | 1,11 | 50,50 | ||
| B6-3 | 0,45 | 1,13 | 1,12 | 51,80 | ||
| B6-4 | 0,45 | 1,13 | 1,13 | 54,60 | ||
| B6-5 | 0,45 | 1,13 | 1,14 | 56,50 | ||
| B6-6 | 0,45 | 1,13 | 1,15 | 58,20 | ||
| B6-7 | 0,45 | 1,13 | 1,16 | 61,00 | ||
| B6-8 | 0,45 | 1,13 | 1,17 | 66,00 | ||
| B9-1 | 1,1 | 2,75 | 1,18 | 124,00 | ||
| B9-2 | 1,1 | 2,75 | 1,19 | 125,00 | ||
| B9-3 | 1,1 | 2,75 | 1,20 | 129,00 | ||
| B9-4 | 1,1 | 2,75 | 1,21 | 136,00 | ||
| B9-5 | 1,1 | 2,75 | 1,22 | 143,00 | ||
| B9-6 | 1,1 | 2,75 | 1,23 | 155,00 | ||
| B9-7 | 1,1 | 2,75 | 1,24 | 166,00 | ||
| 1B12-1 | 1,8 | 4,5 | 1,25 | 223,00 | ||
| 1B12-2 | 1,8 | 4,5 | 1,26 | 231,00 | ||
| 1B12-3 | 1,8 | 4,5 | 1,27 | 253,00 | ||
| 1B12-4 | 2,0 | 5,0 | 1,28 | 263,00 | ||
| 2B12-4 | 2,0 | 5,0 | 1,29 | 273,00 |
1. What is the basis for the calculation of transport costs?
2. What costs include shipping costs?
3. What determines the amount of transport costs?
Main:
Additional
Practice 2
Drawing up a cost estimate for materials, structures, products
Theoretical part.
In the individual unit price, the materials must be taken into account at the price of the ex-construction site. The costs that determine this type of price consist of: the selling price of the industry, margins of marketing and supply organizations (if they use their services), the cost of packaging and props, transport and procurement and storage costs.
Material costing is based on local materials. When using imported materials, their prices are taken from the relevant parts of the Compilation of Average Regional Estimated Prices for Building Materials, Products and Structures (SSRTS).
If the transportation distances of imported materials differ from those accepted in the SRSTS up or down, then the prices for these materials are specified in accordance with the instructions for the application of EPEP 84.
Calculation in form 13 is compiled on the basis of:
1. Price lists, which contain prices (sales) for various building materials, entered into force from 10.10.1982. For example, price list 06-08 contains prices for prefabricated reinforced concrete structures, price list 06-12-01 contains prices for crushed stone;
2. SRSTS, part 1. Local materials entered into force on 1.01.1984;
3. Collection of estimated prices for the transportation of goods for construction, put into effect from 1.01.1984. parts 1 and 2;
4. Calculation of transport costs.
The calculation of the cost of materials is as follows.
Name of materials (column 2), unit of measure (column 3), type of selling price (column 5), weight of the unit of measurement (column 6) and selling price (column 10) are filled in according to the task in full accordance with the general instructions of the price lists and the technical specifications of the SRSTS part . The name of the supplier and the place of shipment are filled in according to the task.
Transportation costs (column 7) are put down on the basis of the calculation of transportation costs (form 14), the number of which is indicated in column 8.
Column 9 records the margins of marketing and supply organizations, which are of two types depending on the conditions for the supply of materials:
1. warehouse (in case of receiving materials from the warehouses of these organizations). They include the cost of maintaining warehouses, storage and issue of materials.
2. transit (in case of receiving materials with the participation of supply and marketing organizations, but bypassing their warehouses, i.e. in transit from the supplier to the construction site).
Warehouse margin is 6%, transit - 0.5% of the selling price.
Column 11 is obtained by multiplying the established margin rate by the selling price (column 10) and dividing the resulting product by 100, because. these norms are set as a percentage of the selling price.
Column 12 is filled in in accordance with the instructions and prices for containers and props contained in the Book of Estimated Prices for the Transportation of Goods for Construction.
Procurement and storage costs (column 15) are determined by multiplying their established rate by column 14 and dividing the resulting product by 100, tk. the rate is set in % of the price free-of-charge warehouse. Procurement and storage costs are necessary for the maintenance of on-site warehouses, storage apparatus, take into account natural damage and loss of materials during their transportation and storage. Established norms of procurement and storage costs for construction, sanitary and electrical materials, products and structures in the amount of 2% of the price ex-site warehouse.
Table 3 - Calculation of the cost of materials and products
| No. p.p. | Name of materials, semi-finished product. and products | Units | Name of the supplier and place of shipment | Type of ex-works price of the station of departure or destination, etc. | Gross unit weight | Transportation costs of 1 ton of cargo, rub. | Non-calculation transport. cons. | Sales and supply margins organization, % | Selling price | per unit of measurement in rubles. | |||||
| Prices for sales and supply-x body. | The cost of packaging and props | Fare | Total Estimated Price (ex-object.Warehouse) | Procurement and storage costs | Total estimated price with procurement and storage costs | ||||||||||
| I | Beam | Art. | Franco- | ||||||||||||
| rafter | PC. | Departure- | railway | 1,18 | 1,17 | ||||||||||
| B 6-1 | -st. appointment | platf. yes | 4,75 | 0,1 | 0,5 | 5,37 | 56,74 | 1,13 | 57,87 | ||||||
| made. | |||||||||||||||
| . | Price list 06-08pos.1-10 | S. 12, p. 285, p. 7, item 8 | gr. 6 x gr. 7 | gr. 10+11+12+13 | gr. 14 x 0.02 | ||||||||||
Compiled
Exercise
Prepare a cost estimate for materials.
Table 4 - Initial data for the calculation of the cost of materials
| var. no. | Brand | Span, m | The volume of concrete, m 3 | Mass, t. | Price list position 06-08 | Wholesale price, thousand rubles |
| B6-1 | 0,45 | 1,13 | 1,10 | 49,7 | ||
| B6-1 | 0,45 | 1,13 | 1,11 | 50,50 | ||
| B6-3 | 0,45 | 1,13 | 1,12 | 51,80 | ||
| B6-4 | 0,45 | 1,13 | 1,13 | 54,60 | ||
| B6-5 | 0,45 | 1,13 | 1,14 | 56,50 | ||
| B6-6 | 0,45 | 1,13 | 1,15 | 58,20 | ||
| B6-7 | 0,45 | 1,13 | 1,16 | 61,00 | ||
| B6-8 | 0,45 | 1,13 | 1,17 | 66,00 | ||
| B9-1 | 1,1 | 2,75 | 1,18 | 124,00 | ||
| B9-2 | 1,1 | 2,75 | 1,19 | 125,00 | ||
| B9-3 | 1,1 | 2,75 | 1,20 | 129,00 | ||
| B9-4 | 1,1 | 2,75 | 1,21 | 136,00 | ||
| B9-5 | 1,1 | 2,75 | 1,22 | 143,00 | ||
| B9-6 | 1,1 | 2,75 | 1,23 | 155,00 | ||
| B9-7 | 1,1 | 2,75 | 1,24 | 166,00 | ||
| 1B12-1 | 1,8 | 4,5 | 1,25 | 223,00 | ||
| 1B12-2 | 1,8 | 4,5 | 1,26 | 231,00 | ||
| 1B12-3 | 1,8 | 4,5 | 1,27 | 253,00 | ||
| 1B12-4 | 2,0 | 5,0 | 1,28 | 263,00 | ||
| 2B12-4 | 2,0 | 5,0 | 1,29 | 273,00 |
Questions for the practical lesson
1. What are the costs of materials, products and structures for construction?
2. What determines the type of margin for sales and supply organizations?
3. What types of markups of sales and supply organizations do you know?
Main:
Additional
Practice 3
Drawing up an individual unit price
Theoretical part
The unit price is compiled on the basis of elemental estimated norms, which are contained in the annexes to SNiP IV-2-82 (volumes 2, 3, 4). Characteristics of structures included in buildings are taken from SNiP IV-4-82 Appendix. Collection of average regional estimated prices for materials, products and structures. Part IV. local materials.
How to fill out the form 10.
The name of the structural element or type of work is filled in in full accordance with the task. In the column "Justification" the SNiP code is written, a table indicating its number and a column that corresponds to the design characteristic or type of work from which standard costs are taken.
In columns 3, 4, 6, on the basis of elemental estimated norms (SNiP IV-2-82), cost elements and quantity are recorded.
Column 5 for the main material or structure is filled in: according to the calculation (form 13), according to local materials, according to the Collection of estimated prices for local building materials, products and structures for industrial and civil construction of the Stavropol Territory, according to imported materials according to the relevant parts of the Collection of average regional estimates prices for materials, products and structures.
Cost of machine-hour of operation construction machines is determined by compiling a separate calculation or according to the Collection of Estimated Prices for the Operation of Construction Machines (Appendix to SNiP IV-3-82).
Column 7 is filled in as follows. Costs by elements with the unit of measure "rubles" are recorded in column 7 directly from the SNiP table. Costs for elements with natural units of measurement (m 3, kg, piece, etc.) are determined by multiplying columns 5 and 6.
The amount of costs in column 7 determines the amount of direct costs per unit of measurement indicated in the SNiP table (for I piece of prefabricated structures, for I km of pipeline, etc.).
Table 5 - Individual unit price
for laying roof beams in one-story industrial buildings up to 25 meters high (B 6-1)
Reason: SNiP TU - 2-82, tab. 7-7 2 . Meter: 100 pcs.
| no./p. | Justification of the accepted cost of a unit of work | Name of works and costs | unit of measurement | Estimated unit cost, rub. | Number of units | Estimated cost |
| labor costs | man-hour | __ | __ | |||
| Wage | rub. | __ | ||||
| Cost calculation machine-hour 0489-7 | Crawler cranes with a lifting capacity of 25 tons (in the numerator - total, in the denominator - salary) | mash.-h | 30.1 | |||
| Other machines | rub. | __ | ||||
| Calculation according to f. No. 13 | truss beams | PC. | 57,73 | 57,73 | ||
| STS for PGSRO, p.1529 p.13 | Concrete M200 | m 3 | 25,2 | 1,4 | ||
| SSRTS Ch.1 p.636 p.48 | Electrodes E-42 | T. | 0,02 | |||
| Other materials | rub. | – | ||||
| total: | rub. | |||||
| including basic salary | rub. | |||||
| exp. machines | rub. | |||||
| Incl. salary pay | rub. |
Exercise
Draw up an individual unit price for pressure pipes reinforced concrete. bell-shaped (1 linear meter)
Table 6 - Initial data for compiling an individual unit price
| var. no. | Nominal diameter, mm | Design pressure, MPa | Volume 1 linear meter | Weight 1 linear meter | Pricelist position 06-08 | Wholesale price, rub. |
| 1,5 | 0,12 | 0,31 | 7,32 | 36,00 | ||
| 1,0 | 0,12 | 0,31 | 7,33 | 34,00 | ||
| 0,5 | 0,12 | 0,31 | 7,34 | 30,09 | ||
| 0,5 | 0,12 | 0,31 | 7,34 | 24,72 | ||
| 1,5 | 0,16 | 0,40 | 7,35 | 44,40 | ||
| 1,0 | 0,16 | 0,40 | 7,36 | 42,40 | ||
| 0,5 | 0,16 | 0,40 | 7,37 | 38,20 | ||
| 0,4 | 0,16 | 0,40 | 7,37 | 30,56 | ||
| 1,5 | 0,20 | 0,50 | 7,38 | 52,20 | ||
| 1,0 | 0,20 | 0,50 | 7,39 | 49,80 | ||
| 0,5 | 0,2 | 0,50 | 7,40 | 44,80 | ||
| 0,4 | 0,20 | 0,50 | 7,40 | 35,84 | ||
| 1,5 | 0,28 | 0,71 | 7,41 | 76,00 | ||
| 1,0 | 0,28 | 0,71 | 7,42 | 74,00 | ||
| 0,5 | 0,28 | 0,71 | 7,43 | 67,00 | ||
| 0,4 | 0,28 | 0,71 | 7,43 | 53,60 | ||
| 1,5 | 0,4 | 0,99 | 7,44 | 109,00 | ||
| 1,0 | 0,40 | 0,99 | 7,45 | 105,00 | ||
| 0,5 | 0,40 | 0,99 | 7,46 | 95,00 | ||
| 0,4 | 0,40 | 0,99 | 7,46,1 | 76,00 |
Questions for the practical lesson
1. What is the basis for drawing up an individual unit price?
2. How is the cost of a machine-hour of operation of construction machines determined?
3. What SNiP are used in the preparation of an individual unit price?
Main:
Additional
Practice 4
Drawing up local estimates
Theoretical part
Local estimates are primary budget documents and are compiled for certain types of work and costs for buildings and structures based on the volumes determined during the development of working documentation.
Local estimates are compiled in cases where the scope of work and costs are not finally determined and are subject to clarification on the basis of the working documentation.
Local estimates (estimates) for certain types of construction and installation works, as well as for the cost of equipment, are compiled based on the following data:
Parameters of buildings, structures, their parts and structural elements of the adopted design decisions;
The scope of work taken from the lists of construction and installation works and determined by design materials.
Local budget calculations (budgets) are compiled for buildings and structures: construction works, special construction works, internal sanitary and technical works, internal electric lighting, electric power plants, for the installation and purchase of technological and other types of equipment, instrumentation (instrumentation) and automation, low-current devices (communications, alarms, etc.), purchase of fixtures, furniture, equipment, etc.
In local budget calculations (estimates), data is grouped into sections for individual structural elements buildings (structures), types of work and devices in accordance with the technological sequence of work and taking into account specific features certain types construction. For buildings and structures, division into an underground part can be allowed (works " zero cycle"") and the above-ground part. Local estimate calculation (estimate) may have sections:
For construction work - excavation;
Foundations and walls of the underground part;
Overlappings, partitions;
Floors and bases;
Coatings and roofs;
Filling openings;
Stairs and landings;
Finishing work;
Miscellaneous works(porches, blind areas, etc.), etc.;
For special construction works - foundations for equipment;
For internal plumbing work - plumbing, sewerage, heating, ventilation and air conditioning, etc.
– equipment installation – acquisition and installation of process equipment.
Table 7 - Local estimate calculation
[name of construction site (object under repair)]
LOCAL ESTIMATE CALCULATION №___
(local estimates)
on the ________________________________________________________________
(name of work and costs, name of the object)
Base:
Drawings №№______________________________________________
Estimated cost ___________________________________________ thousand rubles.
Funds for wages ____________________________________ thousand rubles
Compiled at current (forecast) prices as of _____20____.
Compiled by ________________________________________________________________
Checked by _________________________________________________________
[position, signature (initials, surname)]
Exercise
Draw up a local estimate based on the scope of work according to the passport of a typical structure. Determining the scope of work by types and structural elements is carried out according to the project drawings and specifications for them. Group the entire range of works on the construction of buildings into the appropriate sections.
Nomenclature general construction works(example):
A. underground part building.
I. Earthworks.
1. Layout of the construction site.
2. Development of soil with an excavator into a dump.
3. The same with loading onto dump trucks.
4. Transportation of soil by dump trucks.
5. Soil compaction at backfill mechanical rammers.
II. Foundations.
1. Preparation for foundations made of sand, gravel, etc.
2. Laying precast concrete foundation blocks.
3. The same, foundation beams.
B. Above-ground part of the building.
I. Columns.
1. Installation of prefabricated reinforced concrete and metal ties.
II. Crane beams.
1. Laying precast concrete beams.
III. Coating.
1. Installation of reinforced concrete roof trusses.
2. Laying prefabricated reinforced concrete slabs coatings.
1. Installation of precast concrete panels for exterior walls.
2. Installation of window frames (panel or individual elements, steel, reinforced concrete or wood).
V. Roofing.
1. Arrangement of a vapor barrier layer.
2. Coating insulation.
3. The device of the leveling coupler on a heater.
4. The device of a rolled roof.
1. Soil compaction with crushed stone.
2. Underfloor preparation device.
3. Floor covering.
VII. Internal finishing works.
1. Solid alignment concrete surfaces walls.
2. The same, ceilings.
3. Painting walls and ceilings.
4. oil painting structures for windows, doors and gates.
5. Arrangement and development of inventory forests for internal finishing works with a floor height of 5 m or more.
VIII. External finishing works.
1. Lining the plinth with colored, glazed tiles, concrete, granite slabs, etc.
2. Painting of the facade.
IX. Blind area.
1. A crushed stone preparation device.
2. Asphalt pavement device.
Questions for the practical lesson
1. List the methods for determining the estimated cost.
2. What estimated standards are used in the preparation of local estimates?
3. For what types of work are local estimates?
Main
Additional
Practice 5
Preparation of a consolidated budget.
Theoretical part
Summary estimates of the cost of construction of enterprises, buildings, structures or their stages are considered as documents that determine the estimated limit of funds necessary for the complete completion of the construction of all objects provided for by the project. The consolidated estimate calculation of the cost of construction, approved in accordance with the established procedure, serves as the basis for determining the limit of capital investments and opening financing for construction.
In the summary estimates of the cost of industrial and civil construction, funds are recommended to be distributed according to the following chapters:
1. "Preparation of the construction site."
2. "The main objects of construction."
4. "Energy facilities".
5. "Objects of transport economy and communications".
6. "External networks and facilities for water supply, sewerage, heat supply and gas supply."
7. "Improvement and gardening of the territory."
8. "Temporary buildings and structures."
9. "Other work and costs."
11. "Training of operational personnel."
For objects overhaul residential buildings, communal and socio-cultural facilities as part of the consolidated estimate calculation, it is recommended to distribute the funds according to the following chapters:
1. "Preparation of sites (territory) for major repairs."
2. "Main objects".
3. "Objects of ancillary and service purposes."
4. "External networks and structures (water supply, sewerage, heat supply, gas supply, etc.)".
5. "Improvement and gardening of the territory." 6. "Temporary buildings and structures."
7. "Other work and costs."
8. "Technical supervision".
In the absence of objects, works and costs provided for by the corresponding chapter of the consolidated estimate, this chapter is skipped without changing the numbers of subsequent chapters.
In the summary estimate of the cost of construction, the following totals are given (in columns 4–8): for each chapter (if there are sections in the chapter, for each section), for the sum of chapters 1–7.1–8, 1–9.1–12 , as well as after accruing the amount of the reserve of funds for unforeseen work and costs - “Total according to the consolidated estimate”.
The summary estimate of the overhaul shows the final data for each chapter, for the sum of chapters 1–5, 1–6.1–7, 1–9, and also after accruing the amount of the reserve for unforeseen work and costs - “Total for the consolidated estimate calculation."
Table 8 - Consolidated estimate calculation of the cost of construction
Customer ________________________________________________________________
(name of company)
"Approved"
"___" ________ 20 ___
Consolidated estimate calculation in the amount of ____________________________ thousand rubles.
Including refundable amounts _______________________________ thousand rubles.
You will need
- - enterprise documents;
- - form of calculation card;
- - assortment of dishes;
- - calculator;
- - incoming invoices;
- - list of products.
Instruction
Before you start compiling a calculation card, on the basis of the menu plan, write a list of dishes for which you should fill out the calculation. Then determine the rate of investment of raw materials for each type of manufactured products. Calculate the selling prices of the raw materials that are included in the dishes. To do this, multiply the purchase prices by the margin.
In the form of form No. OP-1, indicate the name of your enterprise in accordance with the charter, other constituent document. Enter the name of the service (department, structural unit) in which the products are manufactured. Write the code for the type of activity in accordance with All-Russian classifier activities of enterprises.
Indicate the name of the dish (manufactured products), its number in accordance with the collection of recipes. Assign a number to the calculation card, the date of its compilation. It should be borne in mind that the calculation is filled out both for one dish and for a hundred dishes. In the latter case, the calculated sales price will be more accurate.
The first column of the calculation card form is intended to indicate the serial number of the product, the second - to enter its name in accordance with the receipt invoice, the third - to write its code.
Each dish is assigned a number, the date is indicated. Three columns are allocated for each of them: the rate of products (raw materials) in kilograms, the purchase price, the amount in rubles. By summing up the sum for each product, determine the cost of the raw material set for each product.
Multiply each cost of a raw set of an individual dish by the markup set at the enterprise. Thus, you will determine the cost of each type of manufactured product.
Calculation card should be approved by the signatures of the director of the public catering company, the head of production (indicating their positions, personal data). It is necessary to certify the calculation to the accountant who compiled it.
Sources:
- Album of unified forms of primary accounting documentation for accounting operations in public catering
- calculation cards
The ability to make a cost estimate for manufacturing is useful both at home and at work. When planning the repair of an apartment, the construction of a summer house or the manufacture of a bath, you need to correctly calculate the cost of work and the amount of building materials.
You will need
- Microsoft program Office Excel.
Instruction
Enter the column names. The first is the serial number. Designate it simply with the symbol No. The second is the name of the material or type of work. For example, when providing a service, list here point by point all the actions that will be performed. And when purchasing accessories - the name of all products. The third is the price per unit of a good or service. The fourth column is the quantity (pieces, times, etc.). Call it "quantity" for short.
The fifth column is the general cost estimate for work or materials. Enter here the amount for all items or services of the same name. Subsequently, the total cost will automatically add up. To be able to perform this operation, do the following:
Click on the left mouse button and select the entire fifth column;
Click on the right mouse button, then it will appear with actions;
Find "Format Cells";
Select the first tab "Number";
Specify - "Currency" or "Numeric".
After completing the steps, calculate the total amount. Select the entire column again. In the upper right corner, find the designation Σ (sigma). Click on it to add up all the numbers in the desired column.
Place your notes in the sixth column. Enter any additional information here. Where are the necessary ones, their color, deadlines for the completion of work, phone numbers of customers, etc. To display text information correctly, do the following:
Using the left mouse button, select all the lines of the sixth column;
Click the right mouse button to display the action table on the monitor;
Select "Format Cells";
Hover over the first tab "Number";
Set the text format.
To establish common rules for the exchange of information between various government departments, there are technological cards interdepartmental interaction. Such cards are separate projects that describe the procedure for the exchange of information between authorities, determine the mutual obligations of institutions in terms of content, timing and methods of information transfer. Filling the technological cards carried out according to certain rules.
Instruction
Familiarize yourself with the structure of technological interdepartmental interaction. A map of the procedure for the provision of public services, data on the composition of documents for a specific service, information about counterparties, plans for inclusion in titles and plans for interaction between departments.
Prepare the forms necessary for the preparation of the technological cards, including forms for entering data on the procedure for providing state information, forms for entering data on counterparties and the content of interdepartmental interaction, forms for a plan for amending legal acts and a plan for implementing such interaction.
It is impossible to foresee absolutely all cases when filling out forms, therefore, when filling out cards refer to the specific terms relating to the description of your office's services. Ministry economic development The Russian Federation provides instructions for filling out forms for technological maps, relevant recommendations and a description of the procedure for agreeing technological cards.
When filling out the technological cards keep in mind that it is compiled for each public service separately.
If the information is planned to be obtained from the base resource in the form of an extract, for example, from the Unified State Register of Legal Entities, then describe the request in a standard way (according to the instructions), since the description may turn out that the data of the base resource can be used for interdepartmental interaction.
After drawing up the technological cards and all necessary forms, coordinate it with all counterparties involved in the provision of public services (consumers and data providers).
Sources:
- O technological maps interagency cooperation in 2019
The code product is a special identifier mobile devices Nokia. It is used to check the phone when it is updated. You can change this code while using the device.
