Reducing costs in construction. Reserves for reducing the cost of construction and installation works at a construction company Cost reduction in construction

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The cost of construction and installation works is formed under the influence of production, technological, economic and other factors. Identification and systematization of influencing factors (internal and external) is the basis for identifying and implementing reserves reducing the cost of construction and installation works. In the economic literature and in practice, two concepts of reserves are distinguished:

Reserve stocks (for example, building materials, parts, structures), the presence of which is necessary to ensure the production of construction and installation works by a construction organization;

Reserves as not yet used opportunities to reduce the cost of construction and installation works at a given level of use of available resources (material, labor, financial) in the activities of a construction organization.

Reserves in full can be measured by the gap between the achieved level of use of resources required to perform construction and installation work, and the possible level based on the accumulated production and economic potential of the construction organization. Therefore, reserves for reducing the cost of construction and installation works can be understood as unused opportunities in the activities of an enterprise to reduce current and projected costs for the production of construction products through a more efficient use of material, labor and financial resources, a more rational organization of production and labor of workers.

Classification of reserves is possible according to various criteria that facilitate the search for reserves. The main feature of the classification of reserves is according to the sources of increasing the efficiency of construction production, which are reduced to three main groups of resources: labor resources, objects of labor and means of labor.

From the standpoint of a construction organization and depending on the sources of education, there are external (general economic, sectoral and regional) and internal production reserves for the use of resources (extensive and intensive use).

For the practice of searching for reserves, it is important to classify them according to the factors and conditions for intensifying and increasing the efficiency of the economic activity of a construction organization. In accordance with this classification of reserves, they plan ways to search for and mobilize reserves, drawing up plans for organizational and technical measures for the use of reserves.

Other principles for classifying reserves to reduce the cost of construction and installation work are also possible. The need for their application follows from the specific conditions and tasks of each organization. In table 15.2 classification of factors and reserves of cost reduction is presented. Their list can be detailed and supplemented, taking into account the specifics of the production of construction and installation works.

Reserves for reducing the cost of construction and installation works must be economically justified and quantifiable.

For example, according to the group of intensive factors, a construction organization that adheres to competition low-cost strategies, can provide a reduction in the cost of construction and installation work by reducing material costs (E mz), according to the formula:

Emz \u003d Y mz * ( x [(100 - C c) : 100]),

where U mz - specific gravity material costs in the estimated cost of construction and installation works, %; C n - reduction in the consumption rate of materials, parts, structures (for a group as a whole or a specific type) due to technical and technological solutions,%; Сц - reduction in the price of materials, parts, structures (by group or specific type) in comparison with the provided design and estimate documentation, %.

The planned increase in the production of construction machines and mechanisms based on improving the organization of production makes it possible to achieve a reduction in the cost of construction and installation work (E ccm) both for a specific object of the production program of a construction organization, and in general for the entire production program:

E vsm \u003d U em * (U post s * R vsm): [(100 + R vsm) x 100],

where Y em - the share of expenses for the maintenance and operation of construction machines and mechanisms in the estimated cost of construction and installation works,%; U post s - specific gravity fixed costs in the costs of maintenance and operation of construction machines and mechanisms,%; Pvsm - the planned growth in the production of construction machines and mechanisms,%.

Table 15.2. Classification of factors according to their impact on changes in the cost of construction and installation work

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

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

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

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

Three main directions for reducing material costs are obvious:

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

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

Excessive losses during transportation;

Careless handling during work;

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

Rework of poorly performed work;

Poor quality acceptance, improper storage;

Shortages, thefts.

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

Reducing losses against established norms of natural loss;

Extending the turnaround time for auxiliary devices compared to current regulations;

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

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

Compliance with the strictest economy regime in all areas of production and installation is of paramount importance in the struggle to reduce the cost of construction and installation economic activity enterprises, the consistent implementation of the economy regime at enterprises is manifested primarily in reducing the cost of material resources per unit of output, reducing the cost of servicing production and management, and eliminating losses from marriage and other non-productive costs.

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

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

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

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

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

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

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

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

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

Overhead costs are divided into four groups:

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

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

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

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

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

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

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

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

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

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

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

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

The standard duration of work is 60 days

The planned duration of work is 75 days.

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

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

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

Further work to improve wages will cover:

change in incentive systems (refusal of changes in differentiation and a variety of bonus systems);

introduction of a system of tariff agreements, collective agreements;

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

Regulate wages on the basis of law and contractual forms;

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

It is necessary to understand in detail each of the reasons for the overexpenditure of costs for transport services and develop (implement) measures to eliminate them.

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

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

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

P fur - the planned percentage of the increase in the production of machines.

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

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

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

To solve the problems of reducing costs at an enterprise, it must
a program must be developed that must be adjusted annually
taking into account changed circumstances. It must take into account all the factors that
which influence the reduction of production and sales costs.

11 in general, it should reflect the following points:

a set of measures for more rational use of ma-
terial resources (implementation new technology and waste-free technology
nology, allowing more economical use of raw materials, materials
ly, energy, introduction and use of more advanced materials
rials, improving product quality, etc.);

Measures to improve the use of fixed assets (improved
improving the quality of repair and maintenance of machinery and equipment,
increasing the level of qualifications of personnel servicing machines
us and equipment, the introduction of more advanced machines and equipment
dovaniya, etc.);

Measures to improve use work force(defined
creating and maintaining optimal staff numbers, increasing
level of his qualifications, the use of progressive systems and
forms of remuneration, improvement of working conditions, mechanization and auto-
matization of all production processes, etc.);

Activities related to the reduction of overhead costs are carried out
improving the organization of production and labor, improving
development of the organizational structure of the company's management, etc.

Topic 5. Profit and profitability in construction

At various stages of the construction process, estimates are determined
planned and actual profit.

Estimated profit- this is the profit provided for in the process of co-
preparation of design and estimate documentation.

Planned profit- is the profit determined during the development process
ki of business plans of construction organizations.

Actual profit- This financial results contractor for op-
a limited period of its activity or profit from delivery to the customer of
built objects, their complexes or separately performed works.

The actual profit received by the organization as a result of financial
in economic activity, distributed between the state and op
organization. State profits go to the relevant budgets in
form of taxes and fees. Profit that remains at the disposal of the organization
after taxation is called net profit.

Distribution of net profit is one of the areas of intra-company
nogo planning.

At the first stage, in accordance with the legislation of the Russian Federation and the founder
With the help of these documents, the construction organization forms reserve fund.
This fund covers losses and other unforeseen
expenses.

At the second stage, the company generates from the remaining profit funds
consumption And accumulation.

The accumulation fund funds are directed to:

Modernization of equipment, acquisition of construction machines;

Research, design and technological work;

Acquisition valuable papers other enterprises, etc.

The funds from the consumption fund are spent on various social activities.
corrected payments:

Expenses for financial incentive, bonuses for employees;

Expenses for training, advanced training of employees are pre-
acceptance;

Expenses for the maintenance of those on the balance sheet of the construction organization
nization of healthcare, cultural, sports, etc. institutions.

Profitability- this is an indicator that determines the profitability
profitability and production efficiency. The level of rent is calculated
profitability as the ratio of profits to costs.

The level of profitability is influenced by the following factors:

Extensive - increasing profits by increasing the volume of work
bot and the influence of inflation on the price level;

Intensive - improving the organization of labor and production
quality, scientific and technical progress, reducing construction time, improving quality
Construction and installation works, reduction of production costs, etc.

Topic 6. Enterprise labor resources.
Systems and forms of remuneration in construction

There are the following remuneration systems: tariff and non-tariff

Systems.

Tariff system of remuneration allows you to set the amount of payment
you work in accordance with your profession, qualifications, duration of work

bots, working conditions and location of the enterprise.

The tariff system includes the following elements:
1. Tariff rate - the amount of remuneration of workers per hour or day.
2. The tariff rate of the first category determines the absolute size
remuneration and is the starting point for determining the level of remuneration
labor of workers of higher ranks.

3. Tariff scale - a scale that determines the ratio of tariff rates
recruitment of workers of the second, third and subsequent categories to the rate
first category depending on skill level. Tariff
the grid establishes differences in wages depending on the
range of work and industry affiliation of the enterprise. If because
the size of the first category rate and the corresponding tariffs are known
coefficients, you can determine the rate of an employee of any
discharge.

4. Tariff and qualification reference books (ETKS) - normative
documents for pricing work and assigning qualifications to workers
cation discharges. ETKS subdivide different kinds works on
groups depending on their complexity.

5. Regional coefficients for wages, compensating for differences
chiya in natural and climatic conditions (regions of the Far North).

Additional payments to tariff rates and allowances for combining professions,
overtime, work on weekends and holidays.

6. Minimum payment labor is established by the state.

Within the framework of the tariff system of remuneration, there are various forms
wages, the main ones of which are piecework and time-based.

Piece wages

With piecework wages, workers' earnings are determined by the volume
work performed and piece rate per unit of measurement.

The employee receives a salary depending on the amount of work completed
work at established piece rates.

When using piecework wages, the following apply:
options:

Time standards - the time required to complete a unit of work
bots in normal working conditions;

Production standards - the amount (volume) of work that should be
perform one worker within a certain time at
normal working conditions;

Piece rate - a set wage rate for units |
the amount of work completed.
The piecework form of remuneration has several varieties: direct
piecework, piecework-premium, piecework-progressive, chord.

At straight piecework payment labor salary is calculated depending on
on the volume of work performed, based on piece rates per unit.

Problem 6.1.

According to the standards for construction and installation work, the standard time for performing a carpenter’s work is
180 hours The employee was assigned 4th tariff category, which corresponds to
tariff rate 2200 rub. per month. The works are classified as 4th category. Norm
working hours for the current month - 160 hours. Determine the amount of the salary
bot fee per month.

The monthly salary amount will be: (2200: 160) 180 = 2475 rubles.

At piecework-bonus remuneration to the employee additionally
The bonus is calculated for fulfilling the bonus conditions. The award may
be set as a percentage of tariff rate or absolutely times
least.

Problem 6.2.

A carpenter's salary per month is 2,475 rubles. By order by organization
tion he was awarded a bonus of 800 rubles. Determine the carpenter's salary per day
current month.

The carpenter's salary for the current month will be: 2475 + 800 = 3275 rubles.

At piecework-progressive payment for production within the limits of payment standards
is calculated at basic rates, and production above the norm is increased
imputed, and is supplemented by bonuses.

Problem 6.3.

The turner of the SMO workshops was assigned the 3rd tariff category. He performs
works that are also classified as 3rd category. Piece price per meal
product price - 60 rub. The norm per month is 60 pieces. During production
above the plan, the price increases to 68 rubles. for a unit. The turner made
fork 65 units of production per month. Determine his monthly salary.

In total, in a month the turner will receive: (60 60) + (5 68) = 3940 rubles.

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

Obtaining the greatest effect at the lowest cost, saving labor, material and financial resources depend on how the enterprise solves the issues of reducing production costs.

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

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

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

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

Particular attention should be paid to the training and retention of highly qualified workers in related specialties, the rational determination of the number of employees, the development and application of the most rational and effective remuneration systems, etc.

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

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

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