The question of what is a consolidated estimate and how many chapters it contains is very relevant for the construction industry.
The calculation at the same time contains the estimated cost of not only construction and installation works (construction and installation works), but also the acquisition of tools, fixtures, equipment and other costs associated with these items. The calculation also contains elements of control over survey work, customer service and other related information.
Concept and concept
Consolidated estimates (in abbreviated form - SSR) is the main document combining data on all costs. It describes the planned limit of the funds needed to complete the construction process of all facilities that were originally provided for by the project.
Consolidated estimates of the construction price are prepared and approved separately for industrial and non-production construction.
The purpose of construction estimates
At first glance, assessing the cost of construction only complicates the planning process. Instead of immediately starting the construction of buildings and structures, it is necessary to collect and coordinate a large number of documents (assessment), which is a labor-intensive work.
In general terms, an estimate in the form of an estimate is a miscalculation of future costs and revenues from the implementation of the project, in this case, construction.
But this general definition does not reflect the entire arsenal of budget opportunities and its main task is to help participants in the business process make the right decisions at the stage of project preparation.
Correctly prepared estimates in the form of estimates will determine the exact amount of costs, which will allow you to get a sober assessment of how the budget corresponds to the size of the work ahead, and will help to make the necessary changes to the calculations as necessary.
The word "estimate" is used not only by organizations of different forms of ownership, but also budgetary institutions too. In addition, various departments that act as customers make up a cash forecast plan, in other words, an estimate in the form of an estimate that determines the amount, target participation and quarterly allocation of funds that were allocated by the state for the work of budgetary institutions.
Further, the estimate becomes the leading control document, since it shows those cost items that must be observed within the limits of standards.
General idea of a summary estimate
Consolidated cost estimate (SSR) is a package of documents for all construction projects based on estimated calculations and reports that reflects the amount of costs required to determine the final outcome indicators and the deadlines for the completion of the overall work within the project.
In order to reflect the full cost of all work and the amount of costs that were provided for by the project, including the estimated cost (SMR), the purchase price of equipment, tools, fixtures, materials and all associated costs, a consolidated construction estimate is drawn up. When calculating the total assessment, the exact costs for the implementation of the complex of works necessary for putting the construction object into operation are prescribed. This report contains a set of financial costs and their amount. Estimated calculations are processed by accountants who keep records of the construction project.
The summary table of this document contains data in the following categories:
- special special tools;
- auxiliary items and equipment;
- technical equipment and supplies;
- installation of structures;
- work on the creation of new objects;
- provision of services to customers;
- control over different categories of work.
In the final assessment, the funds are distributed upon agreement by the chapters of the consolidated estimate of the cost of construction. It depends on the nature of the work and the amount of costs.
The main chapters of the consolidated estimates are as follows:
- Construction site preparation.
- The main construction sites.
- Utility and service facilities.
- Energy objects.
- Objects of transport and communications.
- External networks and objects of water supply, sewerage, heat and gas supply.
- Landscaping and landscaping.
- Temporary buildings and structures.
- The rest of the work and costs.
- Contents of the manual (technical control).
- Training of operational staff.
- Design and survey works, field supervision.
The distribution of objects and costs in the chapters of the SSR of construction is carried out according to the calculation calculation of construction, developed for the relevant sector of the national economy.
The content of the consolidated estimates for the chapters depends on the features of the project. It may include other costs that are associated with the implementation of the master plan.
The document displays the project budget, its clear composition. Existing software makes it easier and faster to add costs.
Often they use the MS Excel program for calculations in order to implement the tasks and recommendations identified by the Gosstroy of the Russian Federation.
The standard composition of the SSR in chapters eliminates the probable risk of miscalculations, incorrect calculations in the preparation of calculations.
The content and features of the calculation
The question of which chapter of the consolidated estimates to include certain items of expenditure is very relevant.
To compile the SSR, a special technique is applied, regulated at the regulatory level by various acts.
This document shows the data on the basis of which the accountant summarizes the indicators and values. Estimated limits on the estimates are the basis of the content of the documentation.
They demonstrate the maximum amount for each category of costs that can be spent in accordance with the established budget for the construction. The carefully designed chapters of the consolidated estimates in construction reflect the amount of funds that are needed to achieve all the tasks of the construction process.
The estimated cost is formed before paying for the work by the client. Further, all costs are divided into regions (non-production and production). This approach allows better systematization of project costs.
The estimated price indicates the price level corresponding to the current market situation. The final assessment is formed by the client of the company and is displayed in the technical part of the project. For this, tables with fixed indices are used.
SSR is done immediately on a common project. Contracting organizations and companies that perform additional functions do not affect the entire process.
The estimated cost for them is compiled in a separate document, but the main SSR contains complete comprehensive information on the calculations.
The standardized chapters of the SSR are used to systematize all categories of expenses. The estimated limit limit is developed for each type of construction separately. 12 chapters of the consolidated estimated calculation of the cost of construction for the industrial and civil sectors are applied. Each of them highlights pricing issues and the application of standards to price calculations.
The chapters of the consolidated estimate for capital repairs contain 9 items for the following objects:
- social and cultural;
- under repair;
- utilities;
- residential.
The distribution of estimated costs throughout the composition of the SSR is based on the nomenclature that is established in this particular industry.
Compilation Recommendations
The main legal document that governs the function of compiling the SSR is the Gosstroy Methodology (MDS 81-35.2004), which was approved and enforced by Decree No. 15/1 of the Gosstroy of Russia in 2004 as amended; they are guided by when drawing up estimates.
In the general provisions of the Methodology, it is stated that the SSR includes documents that determine the estimated limit of funds needed to complete work on all objects within the project.
The same approved documents become the basis for starting financing the construction process and determining the restrictions on the amount of capital investments.
Tips for the preparation of the SSR can be represented by the following list:
- It is recommended that the SSR be prepared and approved separately for production and non-production construction works.
- The formation of such a calculation happens at the current price level. The final decision on determining the price level, taken during the preparation of the SSR, remains with the customer and is fixed in the design assignment. At the same time, for registering prices at the current level, it is proposed as an option to use the base level of 2001, which is indexed by a special index (according to the available methods of recounting).
- The calculation of the SSR should be formed for construction in a general form (regardless of the number of general contractors who perform construction and installation functions in the project).
- The titles of the chapters of the consolidated estimates are also indicated in the standards.
- The estimated cost of work for each general contractor is displayed in a separate estimate. This design is made in relation to the shape of the SSR.
The composition of the chapters
Consolidated estimate calculation consists of separate chapters, each of which has its own specific goal.
The correctness of the documentation depends on how much the accountant understands the rules for displaying information in these chapters. The full package of documents contains a note that displays the following data:
- position of the construction object;
- rules for the allocation of costs to the heads of the estimate;
- directions of investing funds;
- information about the contractor (if any);
- individuality and peculiarity of the cost of equipment, tools, other used devices;
- list of standards and catalogs that were adopted for documentation;
- cost items for all types of overhead;
- information on estimated income (profit).
To develop the estimated results, various parameters were used that take into account the likely changes in value. The calculation of the consolidated estimate calculation may take into account the recommendations of the state level and benefits for a certain type of construction.
The approach to each industry is developed separately.
The table shows the basic composition of the consolidated estimates for the chapters.
Chapter | Characteristic |
one | Shows the conditions for preparing for construction. |
2, 3 | Objects (basic and auxiliary) are described. |
4, 5 | They contain data on energy resources, characteristics of the economy. |
7, 8, chapter 9 of the consolidated estimate | The individuality of the development of a project for landscaping the territory adjacent to the object, the characteristic of buildings of a temporary nature. |
10 | A summary table of estimated costs for the provision of services to the customer. |
eleven | Description of staff training. Detailed descriptions for calculating the cost of technical control. |
12 | Design and survey work |
In some cases, reorganization of categories and chapters is allowed when compiling sections.
From time to time, the wishes of the client lead to the fact that the content of each chapter of the SSR can be changed and supplemented. In some situations, the accountant must work with measuring and calculating benefits, returns, compensation.
This option is important in collaboration with contractors. When making an estimate, you need to determine what type of construction work is in progress. From time to time, projects take into account activities in several areas at once (for example, reconstruction and overhaul).
Compilation of the SSR by chapter
In accordance with the methodology mentioned above, the SSR contains chapters by which funds are allocated for construction (or major repairs), based on the calculation of its cost.
In the consolidated cost estimate 1, the chapter "Preparation of the construction site" is the basis for further development. It reflects the source data for the entire project.
For the overhaul of residential buildings, socio-cultural facilities, the name of the first chapter of the SSR sounds like "Preparation of sites (territories) for overhaul".
Chapter 2 of the consolidated estimate calculation and Chapter 3 are called “The main objects of construction” and “Objects of auxiliary and service purpose”, respectively.
Chapters 4 and 5 - “Objects of the energy economy” and “Objects of the transport economy”.
Chapter 6 is similar to chapter 4 and concerns external networks, as well as water supply, heat and gas supply, sewage and other buildings.
Chapter 8 of the consolidated estimate calculation lists the main buildings of a temporary nature. The amount of funds allocated under these articles shall be established in accordance with applicable standards.
Chapter 9 of the consolidated estimate calculation and the previous two are called: "Improvement and gardening", "Temporary structures and buildings", "Other works". Includes information on the surrounding area. Data on commissioning of the chapter of the consolidated estimate calculation are reflected in sufficient detail. What is commissioning? This is a set of measures that is carried out during the preparation and conduct of tests, according to the calculation.
Chapter 10 of the consolidated estimate calculation reflects the assessment of customer services (technical control and supervision), built on the standards and norms established in the recommendations.
The 11th chapter reflects information on staff training.
Chapter 12 of the SSR is devoted to author control and design and survey work.
In the above chapters, the distribution of work and facilities is carried out in accordance with the established industry nomenclature.
If there are several types of finished productions for several objects, then inside each chapter it is allowed to reorder the work (costs) and objects into sections with the name, the same as the name of the production.
For certain types of construction and industrial sectors, the names of the chapters of the USSR are subject to change.
Within the framework of the project, the documented SSR is submitted for approval and an explanatory note is attached.
The note contains data on the following:
- place of construction;
- name of contractor;
- list of standards that have been adopted for budgeting;
- estimated income rates and expenses for the chapters of the consolidated estimated calculation by type of construction (or for a specific contractor);
- individuality and peculiarity of determining the estimated cost of construction, equipment (including its installation);
- features of the distribution of funds for construction in chapters 8-12 of the SSR and in the areas of capital investments;
- information on determining the cost of specific costs for a particular construction.
SSR form
For the formation of the estimated cost, it is recommended to use sample No. 1, indicated in the second application of the Methodology, compiled by Gosstroy of Russia.
In some lines, it displays the indicators of all estimates of objects without reducing the amount spent on covering limited costs, and the results of calculations for some types of cost items.
The cost of each object that is provided for by the project is distributed according to the corresponding columns of the SSR form.
Columns 4-7 indicate how much the estimated cost is for construction work (column 4), for installation work (column 5), equipment costs (column 6) and other costs (column 7).
The 8th column presents the total estimated total cost.
A more detailed description of the chapters
Chapter 1, “Preparation of the construction site”, in the prescribed manner takes into account such moments as:
- land acquisition;
- breakdown of the main axes of buildings and structures;
- construction site development
- demolition and transportation of buildings and other structural objects that are located on the land;
- compensation for losses to landowners, land users and losses of agricultural and forestry production upon acquisition of land;
- Compensation for losses that were caused by measures to manage water resources, termination or change of the criterion of water use;
- restoration (reclamation) of land that has been allocated for temporary use, in coordination with the land reclamation project;
- drainage and installation of flood control facilities;
- adding and washing up soil;
- felling of trees, clearing of trees and stumps;
- other activities related to the restoration of the natural environment, etc.
The costs of the distribution of land for construction are determined by standards and regulations.
Based on the results of the commission’s work, a statement is drawn up indicating the amount of damages, approved in the prescribed manner.
Values are given in columns 9 and 10.
With appropriate argumentation by the repair organization project, chapter 1 of the estimated cost contains the price of transporting residents from the plots when they move.
Costs are determined by the calculation method and are shown in columns 9 and 10.
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Chapter 3, "Facilities for auxiliary and service purposes" displays the estimated price of facilities for auxiliary and service tasks (office buildings, factory management, warehouses, canteens, etc.).
Chapter 4 “Objects of the energy economy” contains the calculation of the estimated cost of buildings of power plants and transformer substations on the territory of the company, external transformer kiosks, power lines, lighting networks, etc.
Chapter 5 “Transport and communication facilities” displays the approximate cost of building railway and access roads to the company for on-farm purposes, access roads to an industrial site, buildings and structures for servicing vehicles, tracks at facilities, parking lots and other communication devices, communication lines ( networks).
Chapter 6 “External networks and facilities for water supply of sewage, heat supply and gas supply” contains the estimated price of water intake structures, pumping stations, pumping facilities, reception facilities and treatment facilities.
Chapter 7 “Landscaping and greening of the territory” displays the price of works on vertical planning, arrangement of paths, sites, landscaping, fencing of the territory, the location of small architectural forms. This also includes information on commissioning. The chapters of the consolidated estimate calculation as fully as possible display information regarding all planned costs for the construction work.
Conclusion
It is easiest to do the calculation of SSR with the introduction of special evaluation programs, but often MS Excel is used for this. In any case, the standard presented in the methodological instructions of the Gosstroy Russia is taken as the basis.
Thus, by the consolidated estimate calculation is understood the final stage of the development process of the estimate documentation, in which the construction cost for the objects is determined. This SSR includes all necessary project costs. Therefore, such a document requires particularly careful development.