The reduction in the cost of construction and installation works is due to. The cost of housing construction: the course to reduce II

Considering ways to reduce material costs, it is necessary to take into account all the elements that make up these costs. One of the main ways to reduce the cost of purchased raw materials and materials is to reduce the material consumption of products.

Reduction of material consumption is achieved in the following ways:

- introduction of technology that reduces or eliminates the formation of unused waste;
- application of innovative materials;
- optimization and periodic reduction of material consumption rates;
- material and moral stimulation of a careful attitude to the consumption of resources by the employees of the enterprise;
- use of the results of scientific research in the field of resource saving in the development of production technology;
- development of strategy and tactics of resource saving;
- modernization of means of production;
- recycling of production waste.

Analysis of the effectiveness of material costs and use working capital is produced according to indicators of material and energy intensity, material productivity, turnover (use) and load (duration of turnover) working capital, production costs.

This analysis allows you to develop measures to reduce material costs and, consequently, improve the efficiency of the enterprise.

The total costs of resources and materials depend on the volume and structure of production, the quantity and price of resources spent per unit of each product.

The method of chain substitutions of indicators of the previous and planned period determines the change in material costs depending on changes in the volume and structure of production, consumption rates and prices for raw materials. The practice of chain substitutions shows that the greatest impact on the reduction of material costs is the reduction of costs per unit of product and the growth of production volumes.

For each enterprise, the most significant reserves reducing material costs (obsolete technology, inefficient quality management system, low qualification of employees or their negligent attitude to saving resources, underutilization of available capacities, etc.)

An increase in production volume entails a decrease in material costs per unit of output, because. an increase in the volume of purchases of resources helps to reduce their prices, the cost of manufacturing fixtures is reduced, the amount of industrial waste is reduced, and the energy intensity of work is reduced.

In the event of a lack of professionalism and culture of employees, a reduction in material costs can be achieved by increasing investment in human capital and optimizing the personnel incentive system. Low quality production also leads to an increase in material costs, so in this case it is necessary to improve the quality management system.

Thus, there are common reserves for all enterprises to reduce material costs, for example, recycling and increasing the use of secondary raw materials from waste, the use innovative technologies and materials. A number of reserves specific to a particular enterprise is determined on the basis of an analysis of the results of the enterprise's activities.

Figure 2 shows the main ways to reduce costs.

The following main directions for reducing production costs can be distinguished:

1. Raising the technical level of production. This is the introduction of a new, progressive technology, mechanization and automation of production processes; improving the use and application of new types of raw materials and materials; design changes and specifications products; other factors that increase the technical level of production. For this group, the impact on the cost of scientific and technological achievements and best practices is also analyzed.

Cost reduction can occur when creating automated systems management, use of computers, improvement and modernization of existing equipment and technology. Costs are also reduced as a result of the integrated use of raw materials, the use of economical substitutes, and the full use of waste in production. A large reserve is fraught with the improvement of products, reducing their material consumption and labor intensity, reducing the weight of machinery and equipment, reducing overall dimensions, etc.

2. Improving the organization of production and labor. Cost reduction can occur as a result of changes in the organization of production, with the development of production specialization; improvement of production management and cost reduction; improving the use of fixed assets; improvement of material and technical supply; reduction of transport costs; other factors that increase the level of organization of production.

A serious reserve for reducing the cost of production is the expansion of specialization and cooperation. At specialized enterprises with mass-flow production, the cost of production is much lower than at enterprises that produce the same products in small quantities.

The reduction in operating costs occurs as a result of improving the maintenance of the main production, for example, the development mass production, streamlining auxiliary technological work, improving the tool economy, improving the organization of control over the quality of work and products. A significant reduction in the cost of living labor can occur with a reduction in the loss of working time, a decrease in the number of workers who do not fulfill production standards. Additional Savings arises with the improvement of the management structure of the enterprise as a whole. It translates into reduced management costs and savings wages and accruals on it in connection with the release of management personnel.

With the improvement of the use of fixed assets, the cost reduction occurs as a result of an increase in the reliability and durability of equipment; improving the system of preventive maintenance; centralization and introduction of industrial methods of repair, maintenance and operation of fixed assets.

Improving the logistics and use material resources is reflected in a decrease in the consumption rates of raw materials and materials, a decrease in their cost by reducing procurement and storage costs. Transportation costs are reduced as a result of lower costs for the delivery of raw materials and materials, for transportation finished products.

Some room for cost reduction lies in the elimination or reduction of costs that are not necessary in a normal organization. production process(excess consumption of raw materials, materials, fuel, energy, additional payments to workers for deviation from normal working conditions and overtime work, payments on recourse claims, etc.). This also includes the most common production losses, such as losses from marriage. Identification of these unnecessary costs requires special methods and attention of the enterprise team. The elimination of these losses is a significant reserve for reducing the cost of production.

3. The next factor affecting the cost of production is labor productivity. At the same time, it must be taken into account that the reduction in the cost of production is largely determined by the correct ratio of the growth rates of labor productivity and wage growth. The growth of labor productivity should outpace the growth of wages, thus ensuring a reduction in the cost of production.

Let us consider under what conditions, with the growth of labor productivity at enterprises, labor costs per unit of output are reduced. An increase in production output per worker can be achieved through the implementation of organizational and technical measures, due to which the production rates and, accordingly, the prices for the work performed are changed and by overfulfilling the established production standards without organizational and technical measures.

In the first case, the enterprise receives savings on the wages of workers. This is explained by the fact that in connection with the reduction in prices, the share of wages in the unit cost of production decreases. However, this does not lead to a decrease in the average wages of workers, since the ongoing organizational and technical measures enable workers to produce more products with the same labor costs.

In the second case, the cost of wages of workers in the unit cost of production does not decrease. But with the growth of labor productivity, the volume of production increases, which leads to savings in other items of expenditure, in particular, the costs of servicing production and management are reduced.

4. It is also important to reduce shop floor and general factory costs. This consists primarily in simplifying and reducing the cost of the administrative apparatus, in saving on administrative expenses; as well as in reducing the cost of wages of auxiliary and ancillary workers.

A change in the volume and structure of products can lead to a relative decrease in semi-fixed costs (except for depreciation), depreciation deductions, a change in the range and range of products, and an increase in its quality. With an increase in production volume, the number of semi-fixed costs per unit of production decreases, which leads to a decrease in its cost.

5. Changing the range and range of products is one of the important factors affecting the level of production costs. With different profitability of individual products (in relation to the cost), shifts in the composition of products associated with improving its structure and increasing production efficiency can lead to both a decrease and an increase in production costs.
6. Improve usage natural resources. This takes into account: changes in the composition and quality of raw materials; change in the productivity of deposits, the volume of preparatory work during extraction, methods of extraction of natural raw materials; change in other natural conditions. These factors reflect the influence of natural (natural) conditions on the amount of variable costs.
7. Industry and other factors: commissioning and development of new workshops, production units and industries, preparation and development of production in existing associations and enterprises; other factors.
8. Significant reserves are laid down in the reduction of costs for the preparation and development of new types of products and new technological processes, in reducing the costs of the start-up period for newly commissioned shops and facilities.

Impact on cost marketable products changes in the location of production is analyzed when the same type of product is produced at several enterprises that have unequal costs as a result of the use of different technological processes. In this case, it is advisable to calculate the optimal placement certain types products by the enterprises of the association, taking into account the use of existing capacities, reducing production costs and, based on a comparison of the best option with the actual one, identify reserves.

If changes in the value of costs in the analyzed period were not reflected in the above factors, then they are referred to others: for example, a change in the size or termination of various kinds of mandatory payments, a change in the value of costs included in the cost of production, etc.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Similar Documents

The essence of cost as an object of analysis. Classification of costs and its use in management. Determination of the cost of production of the enterprise by cost elements and costing items. Cost reduction by increasing labor productivity.

term paper, added 02/12/2014

The concept of cost of production. Classification of costs included in the cost. Methodology for calculating the cost of technical and economic factors. Characteristics of the enterprise, analysis of the cost of production, factors and reserves for its reduction.

term paper, added 02/15/2012

Definition of tasks, main directions and information support for the analysis of the cost of production. Consideration and analysis of technical and economic indicators of the enterprise under study. Study and characterization of the cost by elements and expense items

term paper, added 04/02/2018

Analysis of the cost of production and identification of ways to reduce it at the JSC "Peskovskiy plant of building materials". Competitive environment of the enterprise, manufactured products and their application. Analysis of the cost of mineral powder by cost items.

practice report, added 03/30/2011

Essence, functions and types of cost. Grouping the costs of a gas transportation company by economic elements and costing items, studying their composition and structure. Dynamics of production cost, technical and economic factors of its reduction.

term paper, added 04/14/2014

Tasks and information base, a methodology for conducting an analysis of the cost of production (works, services) on the example of OAO "Gazprom". Concepts and indicators used in the analysis. Factor analysis cost impact. Reserves for reducing the cost of production of the enterprise.

term paper, added 01/16/2013

The concept and economic composition of the cost. The study of the classification of costs by economic elements and cost items. Features of costing in the motor transport complex. Calculation of the cost of services of a motor transport organization.

term paper, added 07/24/2014

One of the most important factors contributing to the increase in the efficiency of construction production and investments in general is the reduction in the cost of construction and installation works.

To ensure the planned level of cost reduction, organizational and technical measures are being developed, in other words, opportunities are being established to reduce production costs by measuring the planned volume and structure of construction and installation works, increasing labor productivity, more economical use of materials, reducing transport and procurement and storage costs, improving the use of the machine park, increasing shift work, reducing downtime. Thus, the level of reduction in the estimated cost is determined for individual cost items provided for by the estimate. But since part of the cost construction company is reimbursed by the developer in excess of the contractual estimated cost, then in order to maintain comparability with actual costs, the planned cost should include the amount of compensation and benefits. Consequently, the planned cost of construction and installation works 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 works are:

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

There are three main ways to reduce material costs:

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 your production. This price may be lower than the purchase price if the use of waste in its production requires increased costs (less finished products are obtained from a waste unit than from a unit of raw materials or material). If the waste is sold to the side, then it is deducted from total amount 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:

Excess losses during transportation;

Careless handling during the production of works;

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

Alterations of poor quality work;

Poor-quality acceptance, improper storage;

Loss, theft.

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

Reduction of losses against the 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. third parties, including transport.

Of paramount importance in the struggle to reduce the cost of construction and installation works is the observance of the strictest economy regime in all areas of the production and economic activities of the enterprise, 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 , in the elimination of losses from marriage and other non-productive expenses.

Reducing the cost of construction and installation works (С с, in percent) as a result of reducing the cost of Construction Materials and structures can be calculated by the formula:

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

Ur, Uts - respectively, the percentage of reduction in the consumption rate and the 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 works includes materials for materials and structures and amounts to 8,450,000, i.e. 36.9% of the estimated cost.

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

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

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

One of the reserves for reducing the cost of construction and installation works 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 the norms, which depend on the value and nature of the work. Marginal 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 works is the estimated cost of direct costs. The average construction overhead rate is 26% of estimated direct costs.

Overhead costs are divided into four groups:

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

Expenses for servicing workers - additional wages of workers, deductions for social insurance, labor protection, safety measures, etc.

Expenses for the organization and production of work - the maintenance of fire and watch guards, the wear and tear of temporary (non-title) structures and devices, low-value inventory and tools, the improvement of construction sites, the preparation of construction sites for delivery.

Other overhead costs - interest, fines, penalties and other non-productive costs accounted for as overhead costs.

The following items are included in semi-fixed expenses: administrative expenses; expenses for fire-prevention and guard protection; wear of temporary, non-titular structures and devices; health and safety costs; construction site improvement costs. 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 works and their structure, the duration of construction, labor productivity, and the value of the basic wages of workers. Availability and quality of tools, inventory, temporary buildings and structures, organizational and production structure management and other factors.

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

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

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

Н нр - 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 underlying the mechanism for the formation of funds for wages is to prevent further wage growth that is not related to the dynamics (growth or fall) of production volumes.

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

Reducing labor costs. The enterprise is given the opportunity to independently, depending on the availability of funds, the length of service of employees, their qualifications and abilities, set the category, the level of earnings for each employee, 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 the participation of workers in profits, which will make it possible to radically reform wages, raise the system of labor motivation to a new level of poor quality;

Regulate wages on the basis of law and contractual forms;

Introduction at the enterprises of the system of correlation of labor productivity growth, production volumes.

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

The set of benefits and compensations may include both services paid for by the enterprise ( additional payments sickness, housing, insurance payments), as well as the provision of additional free time.

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

In this regard, in order to reduce labor costs and, accordingly, reduce social insurance contributions, it is necessary to use types of payments to employees that are not included in the cost of production. So, it should be borne in mind that in the cost of commodity construction products not included: material assistance, gifts, remuneration based on the results of work for the quarter, year, payment of additionally provided by decision labor collective(in excess of those stipulated by law) vacations for employees, including women raising children, pension supplements, lump sums For retired 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 at the expense of the profit remaining at the disposal and at the expense of special sources. The decrease in the level of overhead costs from a decrease in the share of the basic wages of workers (C) can be determined by the formula:

where K s is a coefficient that determines the share of overhead costs, depending on the share of the basic wage;

N nr. - 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 proportion of the basic salary according to the estimate.

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

There are three main reasons for overspending on the operation of machines, mechanisms, equipment:

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

Secondly, the inefficient use of machinery and equipment (for example, insufficient loading of machinery, its use not for its intended purpose, etc.);

Thirdly, postscripts of unfulfilled 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 to reduce the fleet and save something on this), then the second and third reasons can be eliminated on our own.

In order to identify reserves to reduce the cost of using machinery and equipment, one should check: is there an overstatement in the costs of erecting temporary devices and fixtures, which, according to the current regulation, are included in operating costs as one-time costs; whether excessive consumption of fuel and lubricants is allowed; reasons for machine downtime (specific culprits); whether all the budgeted repair work and whether their actual cost exceeds the estimated; whether the costs for the operation of machines and mechanisms are correctly distributed among individual facilities, etc.

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

It is necessary to understand in detail with each of the reasons for the re-expenditure of costs for transport service and develop (implement) measures to eliminate them.

A decrease in the cost of operating construction machines for the planned period can be predicted based on the planned increase in the production rates of machines according to the formula:

where U fur - the level of costs for the operation of construction machines in the total cost of work, in percent;

Пп - 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 as a whole for production program, and, for example, when estimating the change in cost in case of replacement of an individual machine.

Reducing production losses. When considering other complex cost items, it must be taken into account that the costs of preparing and mastering production, losses from marriage, and other production costs are production losses. The main part of the expenses for the 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 part of deferred expenses, and then are written off gradually 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 scrap losses. The elimination of these losses is a significant reserve for reducing the cost of production. To determine the losses from marriage attributable to the cost of production, the cost of finally rejected works is added to the cost of correcting the marriage and from the amount received, the cost of the marriage is deducted at the price of their possible use, the amount of retention from the perpetrators of the marriage and the amount of compensation for losses actually recovered from suppliers for the rate of substandard materials or semi-finished products.

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

SS c \u003d PZ + HP

The estimated cost of construction and installation work is determined by the design organization in the course of drawing up necessary complex project documents in accordance with estimated norms and current prices. The estimated cost is the main indicator, but which controls the profitability of a particular transaction construction organization.

The planned cost of construction and installation work is a forecast of the cost of a particular construction organization for the implementation of a certain set of construction and installation works. The purpose of planning the cost of construction and installation works is to determine the amount of costs for the performance of work within the time frame established by the contracts with the rational use of resources. The planned cost is a value and is determined by the formula:

SS pl \u003d C smr - PN - ▲SS + K

SS pl \u003d PZ + HP - ▲SS + K

PN - planned savings

With construction and installation works - estimated cost of construction and installation works

▲СС – Cost reduction in monetary terms.

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

The actual cost of construction and installation work is the sum of costs (costs) incurred by a specific construction organization in the course of performing a given set of works in the current production conditions

Estimated cost of construction and installation works:

concept, purpose, definition procedure

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

where PZ - direct costs;

HP - overhead.

Estimated cost of construction and installation works(CMP) is determined design organization in the course of compiling the necessary set of project documents according to estimated norms and current prices at the time of its calculation.

Construction and installation work is the basis for calculating the planned cost of construction and installation works and allows the construction organization to predict in advance the level of its future costs, and the customer to assess the limits within which bargaining with the contracting construction organization can be carried out.

Estimated cost is the main indicator by which state tax authorities control the profitability of a particular transaction of a construction organization.

Ways to reduce the cost of construction and installation works

Cost reduction by reducing the cost of building materials, parts and structures.

Cm \u003d Y mr [(1 - (100 - Y nr)) ]

U mr - the share of costs for material resources to the estimated cost of construction and installation works

У нр - the percentage of reduction in the consumption rate of the material of the part and structures (or their individual type)

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

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

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

L is the share of the conditionally fixed part in the costs of operating construction machines, (%)

In h - the planned increase in the production of machines, (%)

Reducing the cost of construction and installation works from increasing labor productivity by increasing the prefabrication of construction

Q pov + U b (1 - ∑ (1 - T pl)

Q pl - the volume of construction and installation works at the estimated cost for the planning period, (thousand rubles)

Q pov - the volume of construction and installation works for works with a high degree of prefabrication (thousand rubles)

Y b - the share of costs under the item "Basic salary", the cost of work in the base period, (%)

n - the number of measures to increase the prefabrication.

T pl - specific reduction in labor costs by increasing the prefabrication per unit of time, (%).

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

Reducing the duration of construction cause a decrease in HP, determined by the formula:

C p \u003d K p x N nr (1 -)

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

H nr - the value of NR in% of the cost of work

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

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

C p \u003d K in x H nr (1 -)

K in - coefficient for determining the share of Hp, depending on the output

In sq. - average output 1st worker according to the plan,

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

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

C s \u003d K s x H nr (1 -),

K z - coefficient for determining the share of HP, depending on the share of the basic salary

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

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

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

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

Reducing the cost of construction and installation works can be achieved by:

The use of productive equipment (to reduce the cost of fuel and electricity, the cost of repair and maintenance of construction machines and mechanisms);

Increase in shifts with a change in the mode of operation of construction organizations, vehicles engaged in transportation within the construction site, the introduction of economical technology;

Reorganization of construction management;

Saving materials through rational supply, storage and spending.

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

Choice of rational rates, terms of construction;

Optimization of the product range, types of work;

Determining the rational degree of use of production capacity;

Construction machinery renewal policy;

Efficient stock portfolio set;

Optimal management of stocks of raw materials, materials, structures;

Professional Marketing.

Traditional factors are evaluated as follows.

A. Reducing the cost of construction and installation works (Sm) can be achieved by reducing the cost of building materials, parts, structures and determined by the formula

B. Reducing the cost of construction and installation works (Sv) due to an increase in output while improving the use of construction machines and mechanisms can be calculated by the formula

C. Reduction in the cost of construction and installation works from an increase in labor productivity due to an increase in the prefabrication of construction is determined by the formula

Particular attention should be paid to the element "Reduction of overhead costs". For this purpose, a real estimate of mortgage costs is drawn up and compared with the amount of overhead costs provided for in the estimated cost of construction and installation work. When developing overhead costs, their reduction is taken into account for individual budget items, taking into account savings from organizational, production and economic activities. At the same time, additional wages are determined on the basis of data from the labor plan, and social insurance costs are determined on the basis of the wage fund and the established rates of departments for social insurance; medical expenses for workers are determined on the basis of special calculations; depreciation of temporary (non-title) fixtures and devices, structures is calculated based on the established depreciation rates. For additional justification of calculations for the preparation of estimates of overhead costs, the calculation of overhead cost savings is carried out due to a relative decrease in their conditionally permanent part due to an increase in the volume of construction and installation work and a reduction in the duration of construction in the planning period compared to the base year .

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

An increase in output compared to the estimate will reduce overhead costs by an amount determined by the formula

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

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

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