How to make a cost estimate for construction work example. Delivery of goods from China

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Instruction

Compose costing on the product in several ways, which involve the calculation of production costs, the cost of goods produced and the volume of work in progress. There are four methods of costing: normative, simple (per-process), per-order, and per-order.

In mass, small-scale and serial production, it is appropriate to apply the standard method of costing. Its use must be accompanied by the obligatory drawing up of a normative calculation according to the norms that are valid at the beginning of the calendar month. It is also important to track all deviations from accepted norms at the initial stage of their occurrence. It is necessary to keep a record of any fluctuations in the existing norms, as well as to reflect these changes in a timely manner in the normative calculations.

When making a calculation for product using this method, it is important to know that those norms are considered to be in force, according to which the vacation and shipment of products to production are currently taking place, as well as the remuneration of workers for work already completed.

Due to the fact that there are no significant differences between the "repartition" and the "process", the step-by-step method is often described as a simple method of compiling a cost estimate. product.
This method is used in enterprises where raw materials go through several processing stages, or various types of finished products are produced through one technological process.

It should be noted that this method has two calculation methods - semi-finished and non-semi-finished. In the first case, the cost of each division includes the cost of the previous one, while in the second case, the cost of each division is calculated separately.

Compose costing on the product For enterprises operating on a custom basis, it is advisable to use the custom method.
Since the concept of an order means one or a small number of products, an analytical accounting card is issued for each series with an order code, and all production costs and costs are aggregated in strict accordance with the orders being executed. The application of this method is appropriate in the case when it is necessary to know exactly the individual cost of manufactured products.

Sources:

• how to make a cost estimate
• Preparation of product costing

Costing - calculation of the unit cost of a product, service provided or performed work. This is one of the main indicators of planning. The calculation is made on work or services that are not related to the main activity of the enterprise and includes a breakdown of cost items for each type of product, work or service, established tax and other types of charges.

Instruction

The list of costs that you must take into account when compiling the calculation, their composition and distribution methods, depending on the type of product, service and performed, are determined by industry standards and regulations, as well as methodological recommendations used in a particular industry, taking into account the structure of production. The ones you included in costing, must be calculated, approved by the management of the enterprise or standards, which are determined in the prescribed manner.

In the calculation, in separate lines, highlight the direct costs directly related to the production of products, the performance of work, services and those costs that are considered indirect and are associated with the maintenance of production. Direct costs include costs associated with the technological process of manufacturing products, the cost of consumables, raw materials, fuel and electricity costs, wages and specialists, taxes and social contributions from. Indirect costs include the costs of preparatory work, maintenance, operation and maintenance of equipment, other production costs - selling and general business expenses.

Direct costs associated with manufacturing technology are determined per unit of production or for a separate technological stage based on direct accounting - timing, material consumption, etc.

Those expenses for which there are no direct norms and standards, including expenses for maintenance and production management, are included in the calculation according to the calculation in accordance with industry methods and estimates.

Sources:

• draw up a work budget

Enterprise costing is defined to calculate the actual or planned cost of production in order to later calculate the correct product valuation and average production costs. As a rule, the planning and economic department of the company is engaged in the preparation of the calculation on the basis of accounting data.

Instruction

Compile the costing items of the enterprise that comply with industry-specific instructions for accounting, planning and cost analysis of products manufactured by the company. This may include: raw materials and materials, purchased products, third-party services, return costs, spent fuel and energy, wages of workers, to the budget, costs of preparation for production, costs of maintaining production, losses in case of marriage, commercial expenses and others. enterprises.

Calculate the cost of production and record the cost of production at the full cost of the product. Attribute direct costs to the cost of individual types of products, and at the end of the reporting period, distribute indirect costs between these types of products in accordance with the production base. Thus, the value of the total cost of production will be calculated.

Make standard costing in case of changes in the source data. This indicator is used to analyze and control production processes, calculate the actual cost of production and determine deviations from the plan.

Reflect in accounting the actual costing of manufactured products. It reflects the costs and losses of the enterprise, which were not taken into account in the preliminary cost estimate. The compilation of this characteristic allows you to properly conduct the financial activities of the organization.

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 Office Excel program.

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.

If you decide to go into business, such as opening a hairdresser or a computer salon, you need to draw up costing services. A well-designed calculation will help you not only set the right prices, but also correctly draw up all the documents.

You will need

• - prices for consumables;
• - the amount of staff salaries.

Instruction

First of all, calculate the cost of materials. This is the most obvious, but not really a simple item of expenditure. Take into account not only direct costs - hair dye (for a hairdresser), detergents (for household services), printing paper (for a photo studio), gasoline (for trucking), etc., but also, for example, removable filters for washing machines or cartridge for, repair and maintenance of the car.

If you bought equipment for work, for example, computers, printers, clippers, vacuum cleaners, a car, then calculate depreciation. To do this, roughly estimate or find out exactly (in the accounting sheet) the service life of the product and divide the cost by the time for which the equipment will justify itself. You can calculate depreciation in other ways, depending on the specifics of your job.

Calculate gross and additional wages, taking into account bonuses, deductions, and other deductions, including social security and accident insurance contributions.

Add together all the amounts received - the cost of materials, depreciation, wages and social security contributions. insurance - and take 20% of this amount. This will be your overhead.

Food accounting involves the collection and processing of information on the receipt, storage and release of raw materials and semi-finished products, which will subsequently be used in the preparation of the product. The activity of the institution as a whole depends on its effectiveness.

Depending on the type of organization, accounting is regulated by law, but the basics are the same for everyone. Acceptance of food products by quantity is carried out only after its quality is confirmed by incoming control. To do this, the company must be equipped with a special laboratory and selected qualified personnel. If the product is hermetically packed and confirmed by a quality certificate, then a visual inspection is carried out. If low-quality raw materials are identified, an act of return to the supplier is drawn up.

Accounting for the receipt of products is carried out in the acceptance sheet, which indicates the number of the act or invoice, and the warehouse is marked in the inventory book. In it, the incoming batch is assigned an inventory number, the name, variety and quantity are registered.

If it is necessary to issue a product from a warehouse to production, the head chef draws up a menu-requirement for the release of raw materials, in which he indicates the necessary nomenclature and quantity.

The developed automated processes make it possible to keep records of the product from the moment it arrives at the warehouse until it is released as a finished dish.

At the end of the month, the accounting department, according to the statement of receipt of products, makes a general calculation of the incoming products by nomenclature, quantity and suppliers. Purchasing actual prices are compared with the calculation, which contains complete data on the cost of the finished dish.

There are special software systems in the form of calculators that automatically calculate the calculation of dishes for catering organizations. It is enough to enter a list of products there in quantitative and price terms, and the selling price will be immediately issued. But this type of calculation is not always convenient, since in order to approve the calculation by the management of the institution, it is necessary to provide its detailed transcript.

For this case, a pricing card approved by law has been developed, which reflects the total price for each dish, and the cost can be calculated for a certain number of products.

Before you draw up a map, you need to decide on the recipe and the amount of products needed to prepare the dish. For convenience, the calculation of raw materials is recommended to be done for 100 servings of the product. The prices indicated in the calculation must correspond to the purchase prices.

After all the information is collected, it is compiled, and all data on raw materials, the rate of its consumption per unit of product and cost are entered into it. To calculate the cost per unit of a dish, you need to divide the resulting cost by 100.

For a quick calculation, you can use Microsoft Excel spreadsheets, which provide for automatic entry of formulas.

The markup approved by the organization must be added to the cost price, and the calculation of the selling price is completed. The data obtained is entered into the calculation card.

Prices for purchased products change periodically, so you should constantly monitor them and make changes to ensure the reliability of the cost. Correctly drawn up calculation has a direct impact on the calculation of the margin, which takes into account the profit of the institution.

Entrepreneurs and organizations working in the provision of any services often require an example of calculating the cost of services. Correct calculation allows you to choose the optimal price for the service, and therefore increase profits. We tell you what should be taken into account when calculating the cost of services and what formulas should be used.

Cost - what characteristics you need to know

The cost price in economics and accounting is the total cost of all resources spent on the production of products or the provision of services.

If, in the case of the production of material things, there are actually no questions regarding cost calculations - it is enough to add up the cost of all raw materials, labor resources and fixed assets - then the cost estimate for the provision of services is not so obvious.

To understand how to calculate the cost of a service, first of all, it is necessary to create an exhaustive list of all the resources spent on its provision. It is often not easy to do this, since the modern market offers a huge number of services of various kinds: from those involving the use of any material means of production or raw materials to those based solely on the work of a specialist.

Estimating the cost of providing services is not so obvious.

What is included in the cost - how not to miss anything

Conventionally, all resources used in the provision of services can be divided into the following types:

1. Associated with the remuneration of a specialist - the so-called "direct". These are the amounts that the employee receives for his labor activity. A hairdresser - for a haircut, a driver - for transportation, a system administrator - for servicing the local network.
2. Associated with the purchase of materials or raw materials used within the service. For example, for a hairdresser - hair care products, for a driver - gasoline, for a system administrator - payment for the Internet and licensed software.
3. Payment for fixed assets of production - depreciation deductions for depreciation of equipment, maintenance and repair of vehicles, rental of real estate and payment of utilities.
4. Remuneration of labor of administrative and managerial personnel - the cost of the work of those specialists who do not provide services directly, but manage the process of their provision or perform another managerial function.
5. Tax and other mandatory contributions to the budget and insurance funds. Any officially registered organization is required to pay taxes, as well as transfer funds to medical and social insurance funds. From the point of view of economy, it is more reasonable to include these costs in the cost price.
6. Other expenses. For example, an advertising campaign, payment for communication and travel for employees, etc.

For example, an entrepreneur provides comprehensive services for holding birthdays and anniversaries. For each event, he attracts a presenter, musicians and a photographer - their wages, as well as tax deductions (if employees work officially) will be treated as direct expenses.

This also includes the cost of renting the premises where the events take place, and paying for utilities. But in addition to direct and fixed costs, there will be indirect non-permanent ones, namely: salary of the organizer himself, decoration of the hall with flowers and balloons.

Separate nuances of accounting for certain categories of expenses

If the cost of the resources required to provide the service is quite high, or it is impossible (more precisely, undesirable) to purchase them without the consent of the client, it would be more correct not to include these costs in the cost price, but to present them for payment to the client separately.

For example, when repairing an apartment, the choice of building materials without a customer is impossible. For this reason, it is worth presenting two estimates to the client: one with the cost of materials, the other with the direct cost of providing the service.

The calculation of the cost of services is based on the addition of the cost of all resources spent on their provision.

An example of cost calculation for different categories of services

Now you know the basic principles for calculating the cost of providing services, namely what needs to be taken into account when calculating. For clarity, let's look at a few examples of how to calculate the cost of different categories of services - from the simplest to more multicomponent.

Calculation of the cost of services - tutor, hairdresser, massage therapist

Consider a sample calculation of the cost of services for a tutor, hairdresser and massage therapist. Despite the fact that these specialists work in very different areas, they are united by a similar list of resources expended. Such work is based largely on their own knowledge and skills.

For example, the tutor actually needs only their own knowledge to work. In most cases, notebooks, pens and reference books are purchased by students. However, even if the tutor purchases teaching aids at his own expense, this amount is not so significant in relation to the period of its use (at least for several years) and pays off in the first month of work.

Therefore, as a rule, tutors set the price per hour of work without taking into account the cost of the materials used, but solely depending on their own qualifications. FROM Specialists who go home to students sometimes include travel compensation in their payment and in rare cases compensation for travel time.

With the services of hairdressers, the situation is somewhat more complicated, since in their work they use some equipment - scissors, hair dryers - as well as consumables - hair care products, paint, varnishes. There are several calculation options.

Let's say the master accepts clients at home, that is, he does not need to pay rent and include in the price the salary of the administrative staff of the salon. For the dyeing procedure, he uses paint worth 1,500 rubles, consumables (hats, towels) for 200 rubles, equipment (scissors, hair dryer, brushes) of which includes 50 rubles in the price. Then the cost of staining will be: 1500 + 200 + 50 = 1750 rubles.

Of course, for the client, the procedure will cost more. The final price will depend entirely on the value at which the master evaluates his work. It will be equal to: 1750 (cost) + salary of a hairdresser. Similar services in the salon will cost much more, since in addition to the first two items of expenditure - materials and labor of the master - they will include the cost of utility bills and rent, as well as indirect payments to the administration of the institution.

As for the work of massage therapists, the calculation is carried out in a similar way: consumables in the amount of a specialist's remuneration, appointed in accordance with his qualifications and personal assessment. When providing services in a medical institution, additional accruals to the cost will be made by analogy with a beauty salon.

How to calculate the cost of transport services

The calculation of the cost of transport services will be much more difficult. It is based on the value of one machine hour - that is, the cost of 1 hour of machine operation, as well as on the values ​​of consumables, depreciation and employee wages.

How to calculate machine hour? This is a rather complicated operation, which requires the simultaneous accounting of a very significant number of indicators. For this reason, it is better to involve a professional estimator in the calculation. In general, it can be summarized that this indicator is calculated by dividing the sum of all expenses for the acquisition, maintenance of equipment and remuneration of employees by the number of hours worked. The cost of an hour of transport service will actually be equal to the cost of a machine hour.

The calculation of the cost of transport services will be much more difficult.

The cost of creating a turnkey website

Services are provided not only in the real, but also in the virtual world. If it is generally clear with what to include in the cost of the former, then how is the cost of providing services in the virtual space summed up, for example, when creating websites?

Creating a website includes the following categories of expenses:

• purchase of a domain name ("address" of the site);
• hosting;
• purchase of software;
• remuneration to the creator of the site (if it is a hired specialist).

However, most entrepreneurs prefer to order not only the site itself, but also its primary content. In this case, you will have to pay for the services of a web designer, layout designer, content specialist (who will write information for the main sections of the site).

Online stores may need to bring in a photographer- for professional shooting of goods. In addition, the cost of a website or an online store will include the cost of equipment (computers, office equipment) and its depreciation.

Why calculate the cost of services

The calculation of the cost of services is useful to entrepreneurs and organizations for several reasons at once. Firstly, it allows you to correctly plan the budget, take into account the cost of materials or equipment, and also understand what costs will have to be incurred to provide a certain number of services. Secondly, knowledge of this indicator will help to correctly form a pricing policy, including creating a trade margin. Thirdly, accurate knowledge of the cost makes it possible to optimize the work process.

Conclusion

The calculation of the cost is important, as it allows you to correctly set the price for the provision of services, optimize the process of their provision. To calculate the cost, it is necessary to take into account all the resources that were spent. This list will include both the cost of equipment and consumables, and the remuneration of hired personnel.

METHODOLOGICAL INSTRUCTIONS

TO PRACTICAL CLASSES

BY DISCIPLINE

"Construction Economics"

For students of specialty 270115

"Expertise and property management"

Stavropol, 2006

The guidelines were 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".

The guidelines for practical exercises address the following issues: costing materials and transport costs, drawing up estimates, production funds of construction organizations, labor resources in construction, accounting and taxation in construction.

Methodical instructions can be used for independent work of 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
Drawing up a calculation of transport costs for building materials, structures, 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 (at laboratory work, it is 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 - according to the corresponding table of part 2 of the SCCPG.

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.

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

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 measure (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 of a free-of-charge warehouse.

Table 3 - Calculation of the cost of materials and products

Compiled

Exercise

Prepare a cost estimate for materials.

Table 4 - Initial data for the calculation of the cost of materials

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.

The cost of a machine-hour of operation of 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.

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

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 refer to 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 (estimates) are compiled for buildings and structures: for construction work, special construction work, internal sanitary and technical work, internal electric lighting, electric power plants, installation and purchase of technological and other types of equipment, instrumentation (instrumentation) and automation, low-voltage devices (communications, alarms, etc.), purchase of fixtures, furniture, inventory, etc.

In local estimates (budgets), data are grouped into sections by individual structural elements of the building (structure), types of work and devices in accordance with the technological sequence of work and taking into account the specific features of individual types of construction. For buildings and structures, a division into an underground part (zero cycle works) and an above-ground part can be allowed. Local estimate calculation (estimate) may have sections:

For construction works - earthworks;

Foundations and walls of the underground part;

Overlappings, partitions;

Floors and bases;

Coatings and roofs;

Filling openings;

Stairs and landings;

Finishing work;

Various 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 of general construction works (approximate):

A. The underground part of the 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 during backfilling with 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 precast concrete floor slabs.

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 leveling of concrete wall surfaces.

2. The same, ceilings.

3. Painting walls and ceilings.

4. Oil painting of windows, doors and gates.

5. Arrangement and development of inventory scaffolding for interior 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 of capital repairs of residential buildings, objects of communal and socio-cultural purposes, 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.

The success of a service business largely depends on proper pricing. It is necessary to determine the exact amount of costs and take it into account in the final cost.

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What formula is used to calculate the cost of services in 2019? The main goal of entrepreneurship in any field is to make a profit.

But it is not enough just to realize the product of activity. It is necessary to cover the costs of production through sales and receive income.

To do this, you need to take into account all the nuances of pricing. What formula should be used in 2019 to calculate the cost of services?

What you need to know

Among the many concepts used in the field of commerce and entrepreneurship, one of the most popular is the cost.

The product cost formula is time-varying. The calculation can be carried out in any period of time, which makes it possible to determine the profitability of the chosen development strategy, taking into account the seasonality factor.

Qualitatively produced calculation of the cost of production costs has a significant impact on the entire subsequent process of business development.

It is the price of the goods that plays a key role in the level of the company's competitiveness, consumer confidence and profit.

Required terms

The cost price is the valuation of current costs for the production and sale of manufactured products.

In this case, the costs are understood as cash, labor and natural costs. The cost includes such costs as:

• related to the implementation of entrepreneurial activities;
• related to production activities;
• relating to the sale of products;
• documented expenses;
• defined at the legislative level.

Cost accounting is carried out in the reporting period to which they are directly related, regardless of the time of payment.

The purpose of costing is to accurately estimate how much it costs a company to produce and sell products.

By determining this economic indicator and adjusting it, it is possible to increase the profitability of entrepreneurial activity.

Cost determination is indispensable in the following situations:

• evaluation of cost dynamics;
• calculation of the profitability of general activities and specific areas;
• identification of reserves to reduce costs;
• calculation of selling prices for products;
• determining the effectiveness of the introduction of new products, etc.

What are the types

The variety of cost types determines the impact of certain criteria:

The total cost includes the costs of the main production, general and company expenses, including selling expenses.

The classification of cost types is carried out according to two fundamental features:

1. Calculated according to costing items.
2. Calculated by cost elements.

The cost structure is built from several blocks of cost elements:

In each specific production, each block of costs is recognized as significant in the overall cost structure.

By determining the cost for each cost element, you can analyze the production process and find a way to reduce costs.

Normative base

In different areas of activity, the concept of cost is interpreted taking into account specific features.

From the point of view of economics, this qualitative indicator implies the monetary expression of all costs for the production and sale of products.

Until 2002, the definition of prime cost was formulated at the legislative level in clause 1 of the “Regulations on the composition of costs”.

In 2019, there is no regulated definition of the indicator, just as there are no regulations or guidelines for its definition.

In accounting, the traditionally established practice of cost accounting and cost formation is used.

In the current Russian legislation, the cost price is mentioned in cases when it comes to the actual costs of purchasing materials for production and the costs necessary for the production and sale of products.

In relation to tax accounting, according to the concept of cost in determining the financial result, it is not taken into account. The tax is calculated on the basis of accounting for the income and expenses of the organization.

How to correctly calculate

The complexity of determining the cost of services is due to the fact that the final product is intangible. But by choosing the appropriate method, you can calculate the indicator with extreme accuracy.

In total, at this time there are four main methods for calculating the cost, the choice of which is determined by the type of control over cost accounting objects:

What is the purpose of the indicator?

It is necessary to consider the cost from the standpoint of economic science. As an economic category, the cost price performs such basic functions as:

• accounting and control of expenses for the production and sale of products;
• formation of the wholesale price for the manufactured product;
• analysis of the feasibility of changing production and implementing decisions.

With a phased cost estimate, you can determine which changes will help reduce the indicator and which costs are unnecessary.

Therefore, with any change in the production process, it is important to calculate the cost indicator.

This allows you to track the dynamics of pricing and timely implement solutions that have a positive impact on the final cost of a product or service.

What algorithm is used

As part of accounting, the calculation of the cost of services (products) is carried out in several stages:

The scheme for calculating the cost indicator is not legally regulated. Therefore, organizations are free to choose the most appropriate method.

Calculation scheme

When calculating the cost of services, the following costs are taken into account:

• material costs;
• depreciation of fixed assets involved in the production of services;
• salary of employees involved in the production and provision of services;
• deductions to funds from the salaries of employed employees;
• Administrative expenses;
• other costs.

For each item, the total amount of reasonable costs is determined. Then all the values ​​are added up. This will be the cost of the service.

If it is not possible to determine the cost of a one-time provision of a service, then the calculation is carried out in relation to a certain period.

The cost estimate determines the total amount of costs associated with . Then the number of services rendered is determined and the total cost is divided by this value.

Emerging nuances

When the cost price is calculated in relation to services, it is necessary to follow simple rules:

For example, calculating the cost of services requires taking into account the cost of repairing housing, maintaining it in good condition and paying taxes.

But when calculating the cost of car service services, you will need to take into account many more factors - wages of employees, consumables, energy costs, etc.

Calculation of the cost of fitness club services

When calculating the cost of a separate fitness club service, you should determine:

• the amount of the total cost of providing the service;
• the number of visitors who can simultaneously use this service;
• markup coefficient, determined at will or taking into account market prices.

When calculating the amount of expenses, expenses per month for:

• (in the presence of);
• social contributions;
• fixed salary of employees;
• advertising;
• household goods and office;
• for staff;
• staff training, etc.

The resulting amount of expenses is divided by the number of people visiting the club during the month. The result is the cost of a subscription for one service per month.

The resulting value must be multiplied by the markup coefficient to get the cost of a subscription for a month.

If several services are supposed to be provided, then the cost price for each individual service is first calculated and then the total cost price is found by adding the results.

In a budget institution

The cost of services in a budgetary institution is subject to direct, overhead and general business costs, as well as distribution costs.

Although budget accounting involves cost accounting in accordance with, specific definitions of costs have not been established.

Direct and overhead costs include costs related to the provision of services. General business expenses are expenses for the needs of management.

Distribution costs are the costs incurred as a result of the provision of services and their promotion. The cost classification is determined by the institution.

Video: calculation of the cost of services

It also determines how the overheads are distributed. The calculation method is determined by the institution independently or approved by a higher authority.

For housing and communal services

The cost of housing and communal services is determined according to. The planned cost becomes the basis for setting the tariff.

Costs are determined separately for each service based on:

• analysis of actual expenses in a certain period;
• accounting for approved industry and regional standards for the relevant types of costs.

When determining the cost of housing and communal services, the following factors are certainly taken into account:

The unit cost of a service is found by dividing the total amount of costs by the volume of services in physical terms, determined on the basis of consumption standards and the total number of consumers.

Beauty saloon

When calculating the cost of beauty salon services, calculations are carried out for each individual service.

The cost of the service includes payment for the work of the master, the amount of consumables and related costs.

General costs include electricity, advertising, security, depreciation of equipment, etc. When determining the price of consumables, it is important to consider every little thing.