Resource method of budgeting: description, features and example

The planned cost in the performance of any work is included in the estimates. Wrongly compiled, from a legal point of view, the document will not be accepted for consideration. If economic errors are made, then the actual value of the object will be very different from calculated. What methods are used to calculate the cost of work?

A bit of history

In 2008, the Russian government approvedrequirements for drawing up project documentation. Then the resource and base-index methods of budgeting were legalized. Later, other methods of calculating costs were developed and implemented. Let us consider them in more detail.

Basic method

It provides for the use of norms (FEP, TER) at forecast prices from account for indices. Cost reduction is carried out by multiplying the items of expenditure by the corresponding index (price). The basis method determines current for today the cost of works.

Pricing can be multiplied on:

• Estimates in general. This method is used to determine one type of work.
• On each expense item. If the estimate consists of several stages (repair, installation, etc.), then a separate index is applied to each type of work.
• To the elements of direct costs. The tariff is applied to each item of the price. The results are then summed to determine the total cost of the estimate.

Estimate = (salary x tariff + machine operation x tariff + materials x tariff) x amount of work.

This technique allows approximately to calculate building prices on average in the region, since the cost of resources is determined based on the results of the monthly calculating weighted average prices CSA at the regional level. To investors this method allows to be guided by the proved expenses.

Other methods

Resource calculation method provides for the calculation of resources in current prices and tariffs. Calculation is under way based on the material requirements, the costs of delivery and installation of equipment.

Resource-index The method of drawing up estimates is used inconstruction. It is a combination of a resource method and an index system. It was developed in the early 90s of the last century with the aim of planning in an inflationary environment. Its dignity is correct calculation cost of work and the possibility of using real prices. In view of the large labor intensity the the method is less popular than the basic method.

In the method of the strengthened specifications for a basis calculations data from previous similar projects are taken.

If a compensation method is applied, the price of work calculated in base prices includes additional costs associated with changes in tariffs for resources. These Expenses are specified in the design and construction process. The customer compensates for all actual costs of the contracting organizations, provided that they are confirmed. These include:

• overexposed materials;
• low labor productivity;
• intermediary services.

The the method does not allow you to compare prices with the optimal (average in the market). The contractor will benefit from an object with a high material intensity. Him will fall away desire to use new technology, progressive methods of construction.

Resource budgeting method: description

Calculation is carried out in the current prices of cost elements,necessary for project implementation. When calculating the cost of resources, logistics information (distance and means of delivery of materials), energy consumption, time of equipment operation are taken into account.

During calculations the following indicators are distinguished:

• labor intensity work (people.-h), necessary for determining the amount of labor payment;
• number of hours of operation of equipment;
• Consumables.

Calculation is carried out according to the specificationproducts and parts - the list, which indicates the rate of use of the resource for the production of a unit of production. The resource method of compiling local estimates is based on the real cost of materials. Despite the high accuracy calculations, the The method is rarely used because of the large amount of time required to perform a cost estimate. In addition, it is very difficult to justify the market price of a resource.

The classical resource method of compilation of estimates implies carrying out calculation according to the following formula:

Cost = labor intensity х cost per person per hour + count mash / hour x cost of mash / hour + count materials x cost.

Advantages and disadvantages

The issue of budget pricing in construction has always been Really. Increase of requirements from investors, especially state customers, to the quality of documentation and accuracy calculations led to the fact that in practice the resource method of drawing up estimates was increasingly used. Because in the process calculations The current price level is used, then main principle state price policy - the formation of the necessary costs. The the method has established itself as the most active and agile. The customer can see the actual cost of all types of work. You can always assess the impact of these or other design solutions.

To the state customer the resource method of drawing up of estimates allows:

• determine the economically justified cost of work;
• calculate the initial price of the state contract for the auction by placement of quotations;
• faster to find suppliers, developers and contractors who are ready to fulfill an order at a market price.

Resource calculation method: example

The table below shows the initial data and the calculation algorithm.

The overhead, the cost of FOT and the estimated profit can be broken down separately for each type of work.

Where to get the data?

Resource-index The method of budgeting, an example of which was presented earlier, is applied at all stages of design. In the process of working out the working documentation and the project, the method fortified norms.

The estimate is drawn up on such data:

• list of necessary materials;
• list of necessary works;
• costs for the payment of staff services;
• cost of equipment operation;
• normative profit.

The first three items are recorded in the process of drawing up project documentation. The remaining items are calculated by data constants and variables costs. Prices for materials include the cost of procurement from suppliers, as well as logistics services. Resources are determined from data collected GESN-2001.

As additional sources of information, you can use the local list (form number 5). It calculates the need for labor costs (person /h), time of use of mechanisms (mash /h), the consumption of materials (in physical meters). According to price of resources is calculated the cost of direct costs in the forecast period.

The price of state orders

Initial price of state contract for auctionsis calculated by the customer according to the approved project documentation. The customer sends the calculated estimate for the examination. The checking organization, according to the estimate and the current prices as of the date of compiling the document, verifies compliance of the calculated value with the current standards. Based on the results of the audit, an opinion is issued on the total value of the object, calculated at the base prices and at the time of drawing up the estimate.

The initial price of the contract is recalculated toinflation index. Indices are developed by the Ministry of Economics of the Russian Federation by industry. The final decision is formalized by the protocol of the initial price and approved by the customer. The latter can independently calculate the cost of building an object using the resource method. If a significant difference between the results of calculations by resource and index methods is determined, then the customer can apply to the investor for approving an individual index.