overhead construction - it's part of the cost of work on the estimates, which take into account all the costs that are associated with the creation of the required conditions for construction, commissioning, construction and repair work, as well as the organization of work, management and service.
overhead construction included in the cost estimates, the costs are not directly related to the organization, maintenance and management of the construction, which can not be attributed to a particular element or a unit of production of construction.
Accounting for overhead costs is performed in accordance with the methodical instructions MDS 81-33.2004 from 12.01.2004 year.
These costs, as well as rates of materials in construction are accounted for in the preparation of the estimates according to the methodical documentation.
size overhead in the middle varies depending on the characteristics of the processes and the territorial jurisdiction from 12 to 20%.
normative values of these costs shows the
To determine the cost of construction in the individual stages, uses a system of standards overhead.These limits are based on their functions and scope are divided into types:
- enlarged regulations describing the main types of construction;
- standards for certain types of construction works;
- individual norms, develop specific repair and construction and construction organizations.
Enlarged standards determined on the basis of statistical surveys by type of construction.They are used to generate estimates of consolidated mutual funds and in the preparation of tender documentation for contract bidding.
Regulatory activity types are used in the preparation of design estimates and calculations for already completed work.
Individual standards are developed by contractors on pricing in the construction on the basis of agreements with contractors.Draft standards are examined individual customer.
Standards overhead costs are determined on the basis of estimate and regulatory frameworks, 2001, consisting of 86 types of work in the field of construction.
overhead construction normalized as a percentage of payroll or direct construction costs indirectly as part of direct costs.
Enlarged norms and standards for types of installation and construction work to develop special development organizations (centers pricing for the construction of the federal and regional level), which are subject to price management.
methodical management development standards Office is engaged in pricing.
Dimensions overhead defined in the preparation of local budgets in the base or the current price level.The estimate includes not only the cost of materials in construction, but also in the construction of overhead costs that accompany all stages of the process.
Earning regulations made under collections GESNm 2001, 2001 and GESN GESNr 2001.
composition of overheads, which are combined to enlarge the article for its intended purpose:
- Administrative and maintenance (43.45%);
- on building maintenance workers (37.32%);
- On organization of works on construction sites (15.7%);
- Other expenses (3.53%), which include amortization of intangible assets, advertising expenses, payments on bank loans.
- costs are not counted as normal, but attributable to overhead costs (insurance premiums, taxes and other charges, the cost of certification, employee benefits by the court, etc..)