Накладные расходы в строительстве – это часть cost of works under the estimate documentation, which takes into account all costs that are associated with the creation of the required conditions for construction, commissioning and construction and repair works, as well as the organization of these works, management and maintenance.
Overhead costs in construction included inestimated cost, represent costs not directly related to the organization, maintenance and management of construction, which can not be attributed to a specific element or unit of construction products.
The account of overheads is spent according to the Methodical instructions of MDS 81-33.2004 from 12.01.2004.
These costs, as well as the norms for the consumption of materials in construction, are taken into account in the compilation of estimates in accordance with the methodological documentation.
The amount of overhead costs on average varies depending on the features of the processes and the territorial affiliation of 12 to 20%.
The normative value of these expenditures shows the calculated average industry costs that are associated with the construction work and are included in the cost of construction products.
To determine the cost of construction at separate stages, a system of norms for overhead costs is used. These norms for functional purpose and scale are divided into the following types:
Enlarged standards are defined on the basis ofdata of statistical observation by types of construction. They are used to create enlarged investor's estimates and in the process of preparing documentation for the conduct of tender bidding.
Norms for the types of work are used when drawing up design estimates and when calculating for work already done.
Individual norms are developed by contractorsorganizations on pricing in construction on the basis of contracts with contractors. Projects of individual standards are subject to examination by the customer.
The norms of overhead costs are determined on the basis of the estimate-normative bases of 2001, which includes 86 types of works in the field of construction.
Overhead costs in construction are normalized as a percentage of the sum of the payroll or direct construction costs indirectly as part of direct costs.
Enlarged standards, as well as specifications by typeassembly and construction works are developed by special organizations-developers (centers of pricing for construction of federal and regional level), which are subordinated to the Pricing Administration.
The methodical guidance of normative development is handled by the Pricing Management.
The amount of overhead is determined whenmaking local estimates in the basic or current price level. The estimate includes not only the consumption of materials in construction, but also the overhead costs in construction that accompany all stages of the process.
The accrual of standards is made by the collections of GESNm-2001, GESN-2001 and GESNr-2001.
The composition of overhead costs, the articles of which are consolidated by their intended purpose:
