What are ZP, EM, ZPM, MR, NR and SP in the estimate?

Due to the fact that the resource method has become quite firmly established in the life of a modern estimator, let’s understand what the current price consists of and what components are hidden behind this estimate abbreviation. So:

The first component of the price after its description and the amount of work is Salary. Salary is the salary or wages of the personnel involved in manual work. In other words, this is the workers' wages. For example, the work of sweeping sidewalks is carried out manually, which means that the money that stands opposite the salary line is nothing more than the salary of a janitor, which should be accrued to him for the volume indicated in the quantity column. Those. salary including 13% income tax.

EMM– these are the costs of machines and mechanisms that are involved in the work. Moreover, under this line it immediately goes in parentheses incl. ZPM, which indicates that in EMM already taken into account ZPM– the salary of drivers and machine operators involved in the mechanized process that we inspect.

MR- this is the cost of those materials that are needed to perform a specific operation. Sand, asphalt, paints, etc. Often prices do not provide for the automatic substitution of material resources, and then in the estimate MR The material is highlighted in red for the estimator, indicating that it has not yet been taken into account in the cost.

Now it’s already interesting, HP- these are overhead costs, where in addition to all the administrative costs associated with the purchase of pencils to the AUP ZP, the delivery of the same materials from the purchasing stores to your or our construction site is also included, up to taxes on profits and ours Salary.

And correspondingly JV- the estimated profit that the enterprise should have, despite the enormous costs-)

What is the beauty of these last two indicators in the price? They: HP And JV are calculated from the amount Salary And ZPM, that’s why it’s highlighted in brackets in the price ZPM, so that it is clear from what rubles of overhead costs and estimated profits were accrued.

There is one more indicator at the end of the price - ZTR– this is a reference indicator of the labor intensity of the process, otherwise the labor costs of workers. So that the same foreman or site manager can see in what period of time his workers must complete the task.

Salary – salary. This means the salaries of workers and engineers.

EM – operation of machines. It is usually written - EMM - operation of machines and mechanisms. This implies payment for construction machines - tower and truck cranes, bulldozers, excavators, etc.

ZPM – driver’s salary. Most likely, this means the salary of a tower crane operator.

MR – I don’t have an exact answer about this reduction. Perhaps material costs are the costs of purchasing materials.

HP - overhead costs. These are costs associated with additional (to the main) costs that are necessary to ensure the production process. They typically relate to the management, maintenance, maintenance and operation of equipment. Plus expenses such as marriage, fines, penalties, interest.

SP - estimated profit

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

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

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

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

Overhead costs include in construction

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

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

What percentage?

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

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

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

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

What is included in overhead costs in the estimate?

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

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

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

MDS

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

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

Overhead calculation formula

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

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

Where

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

Taxes - VAT compensation.

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

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

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

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

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

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

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

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

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

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

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

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

at the project stage:

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

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

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

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

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

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

At the project stage:

At the stage of working documentation:

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

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

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

n

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

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

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

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

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

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

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

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

At the “project” stage:

P - amount of estimated profit, thousand rubles;

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

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

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

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

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

At the “project” stage:

At the “working documentation” stage:

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

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

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

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

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

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

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

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

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

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

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

There are also such coefficients for overhead costs as:

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

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

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

The variation in the consumption rates of injection molded plastics depends mainly on the ratio of the mass of the gating system to the mass of a unit of the product, characterized by the Kn coefficient, as well as on the further use of the removed gates and other waste (rejects, flash, allowances) /1/.

Changing the weight of the gates is due, firstly, to the nested nature of the forming tools, which is expressed by the following relationships:

Nestiness Relative Nestiness Relative

weight gain weight gain

sprues sprues

Secondly, the mass of the gates depends on the net mass of the products, as illustrated by the following mass ratios using the example of castings produced in two-cavity molds:

product weight 0.5 0.5 – 2 2 – 5 5 – 10 10 – 20 20 – 30 30 – 50

gate weight 0.5 0.9 1.4 3 4 6 8

Comprehensive accounting of the identified dependencies allows us to establish the direct influence of the mass of products (in grams) on the Kn coefficient:

Rho up to 0.5 0.5 – 1.0 1.0 – 5.0 5.0 – 10.0 10.0 – 30.0

Kn 1.96 0.82 0.38 0.21 0.14

Rho 30.0 – 50.0 50.0 – 100.0 100.0 – 1000.0 over 1000

Kn 0.1 0.07 0.04 0.015

From these relationships it follows that as the mass of the molded plastic product increases, the relative share of the gating system in the HP composition should rapidly decrease. In addition, as a side note, it should be noted that the coefficient Kn can also be considered as an indicator of the degree of perfection of the casting design, that is, the more Kn = Rl / Po, the more irrational the use of plastic.

Use of waste injection molding plastics has two main trends - the use and elimination of returnable waste . In the first case the bulk of waste of all types is used in the same technological process for the manufacture of the same products. And then the consumption coefficients Kr take into account only the inevitable losses and the minimum amount of unused technological waste, which are determined by the modern level of development of technology and technology. Examples of such waste include thermally degraded PM, mixtures of thermoplastics with different melt indices (polyformaldehyde with polyethylene, polyvinyl chloride with polyethylene), contaminated thermoplastic ingots, etc. Although these wastes can later be used as secondary raw materials for other industries, for example, in construction, fuel industry, etc.

For such low- and waste-free technological processes, models of changes in Kp have been built, taking into account the return recycling of waste. The result of the modeling was the construction of tables for the operational determination of Kp, having only data on the mass and complexity group of the product intended for manufacture from a certain type of thermoplastic (Table 1.25).

It follows from the table that, according to previously identified patterns, with increasing complexity of the product design (from the 1st to the 6th complexity group), Kr increases, but with an increase in the mass of the same products (from 0.5 to over 1000 g), Kr significantly decreases. Thus, the minimum Kp is in the extreme right position of the top line of any table, the maximum Kp is at the very beginning of the bottom line.

Table 1.25

Consumption coefficients Kp in the production of thermoplastic products by injection molding /1/

Since the coefficients Kr given in the table do not take into account the return waste generated by the gates, the calculation of HP with their help is carried out relative to the net mass of the products Po. By substituting the consumption coefficient KR found in the table into the calculation formula (4), the technologist has the opportunity to quickly determine the required consumption rate of the plastic used.

In the second case, when regulatory and technical documentation does not allow the use of returnable waste due to deterioration in consumer properties, appearance, the need to comply with sanitary, hygienic and other requirements, and also if there is no industrial technology for processing and using waste, then the consumption rate is proposed to be determined by the formula:

Нр = Кр Рн, (8)

where Рн is the mass of the casting of a given product together with the sprue (if when casting in multi-cavity molds, then the mass of the product with part of the mass of the gating system attributable to its share). In this case, the fractional mass of the casting is calculated using the formula:

Rn = Kn Ro + Ro. (9)

In addition, the average mass of the casting calculated in this way serves as a reference indicator when designing a product structure and technological preparation of production to assess the progressiveness of the achieved design and technological solutions, as well as to compare regulatory and regulatory waste during the implementation of technological processes.

Notes:

1) The production of injection molded products with a high quality of dimensional accuracy (3rd inclusive, since models of consumption coefficients reflect the totality of products with an accuracy quality higher than 3rd), as a rule, is associated with additional costs of labor and materials caused by additional rejection of products that do not satisfy more strict requirements for dimensional accuracy of products. To determine the consumption rates of PM in this case, it is necessary to use the consumption coefficient Kr, determined from the table. 1.25, multiply by the correction factor (Kp) equal to 1.03. For example, when manufacturing a polyethylene part of the “bushing” type (1st group of design complexity) with a mass of Po = 104 g, the typical consumption rate of PE will be:

Нр = Кр Ро = 1.02 104 = 106.08 g

However, if the task conditions contain requirements for increased

quality of dimensional accuracy, then the calculation result must be adjusted

using the correction factor Kp:

Нр΄ = Нр Кп = 106.08 1.03 = 109.26 g.

This means that with a product production program, for example, equal to 100 thousand.

pieces, it is necessary to additionally consume over 318 kg of raw materials.

2) If the final stage of the process involves mechanical processing of the product,

gluing (or welding), applying a protective or decorative coating (printing, metallization) and other final technological operations, then losses and waste during their implementation can be determined both by industry standards for the yield of suitable products (as a percentage per 1000 finished products), and by additional consumables coefficients (Krd) established at specific enterprises:

(10)

where m΄ is the number of additional TP operations; Kid – components of the consumption coefficient standards for additional TP operations, established on the basis of material balances or approved industry standards /3/.