Reducing the cost of construction and installation work. Ways to reduce the cost of construction and installation work. Reserves and ways to reduce the cost of construction and installation work

COST REDUCTION IN THE BUSINESS OF ROAD CONSTRUCTION INDUSTRY

Babkov Sergey Romanovich

master "s degree student of don state technical University

Russia, Rostov-on-don

Osadchaya Natalia Alekseevna

scientific adviser Candidate of Economic Sciences, Associate Professor Marketing and Engineering Economics degree student of don state technical University

Russia, Rostov-on-don

ANNOTATION

The article is devoted to the issues of cost optimization at the enterprises of the road construction industry, the main methods of cost reduction through the introduction of innovative materials and the use of optimal logistics supply chains are given.

ABSTRACT

The article is devoted to the optimization of costs in the road construction industry, the main methods of cost reduction through the introduction of innovative materials and the use of optimal logistics supply chains.

Keywords: costs, optimization, innovation, cost, construction.

Keywords:costs, optimization, innovation, cost, construction.

Analyzing the activities of construction companies, we can conclude that the main directions of cost optimization are reducing the volume of material costs, reducing the amount of costs associated with personnel, reducing costs through the introduction of innovative technologies.

A decrease in material costs can be realized by reducing the volume of costs for transportation and procurement, using more accessible or efficient cheap materials, limiting costs in the field of storing materials in warehouses, as well as changing the structure of work in the direction of lower material consumption.

It is important to take market conditions into account in determining the list of materials to be used. That is, the priority of the enterprise should be the long-term contracts with suppliers who provide materials for favorable prices and arrange timely deliveries.

Ensuring timeliness in the field of deliveries allows you to reduce costs, since the stability of supply eliminates the possibility of downtime, unplanned extension of the term of work and other types of additional costs.

Due to the high competition in the market of the Rostov region and the city of Rostov-on-Don, in particular, prices for similar raw materials and materials may differ within 20-30%, therefore suppliers apply various discount programs.

The most widespread is the discount associated with the volume of the consignment. Discounts associated with the use of a particular logistics company, discounts for regular customers and seasonal discounts are also often used.

Significant impact on cost construction works has the quality of materials, the properties of products that are important to consumers depend on it, as well as economic characteristics activities of the enterprise.

The innovative materials used in highway construction, along with their high cost, help to reduce labor costs. This provides an overall savings in total cost.

This allows you to reduce the time spent on machines and mechanisms, lower rent and reduce transport costs, since most of the new materials are lighter.

An effective method of reducing material costs is the concentration of the enterprise in the field of less material-intensive work. From the analysis of the statistical data of the analysis it can be seen that more than half of the work of all construction companies is construction work, which is the most material-intensive. An increase in production volumes in the direction of reconstruction and overhaul.

Reducing the share of construction work to 30% and setting up a network of suppliers, based on the analysis, provide the following opportunities to reduce the volume of material costs indicated in Table 1. When implementing these measures, it is possible to reduce the amount of material costs by 788,941.78 thousand rubles. or 17% while maintaining the volume of work at the level of 2017.

Another way to reduce the cost of construction and installation work is the introduction of new technologies.

For instance. in road construction, a promising direction for reducing costs is the construction of roads from asphalt-concrete mixtures. This technology benefits from the fact that the periods between major road repairs are significantly increased, which makes it possible to practically double the service life of the road surfaces, while simultaneously reducing energy (almost twice) and the cost of material resources by 1.5 times.

As shows foreign experience the most promising and preferred direction of the road construction policy is its focus on the creation of roads as an integral asset. For road construction, the following types of innovative technologies are distinguished (Figure 1).

Of course, at present, not all enterprises are ready and use innovative materials due to their high cost relative to the materials used.

Table 1

Predictable calculation of the effectiveness of material costs (for example, a road construction company)

Types of jobs

Actual volume (2017)

Planned volume

Deviation (+ ;-)

absolute value, thousand rubles

absolute value, thousand rubles

Road construction

Reconstruction of the road network

Overhaul of highways

Total material costs

Figure 1. Types of innovative technologies

Another reserve for reducing the cost is the introduction of innovative technologies at the design stage, which is 5% of the cost of the entire contract.

Cost management in road construction enterprises is closely related to optimization in logistics chains during the construction of facilities. Optimizing costs through improved logistics can be an effective way to reduce construction costs.

Another reserve for reducing construction costs is the use of local building materials. This circumstance allows to reduce the cost of purchase, transportation, and further in the future will reduce the cost of capital repairs of infrastructure facilities.

List of references:

  1. Volkov A.A., Silka D.N., Lebedev K.A. Improving approaches to cost management in construction. Economics and Entrepreneurship 2017 No. 4-2 (81). S 500-503
  2. Lozhkina A.Yu. Quality management based on cost management in construction. Photin readings. 2014 No. 1 (1). P.145-151
  3. Nurkasheva N.S. Cost management in road construction organizations Internauka. 2018. No. 6 (40). S. 52-53.
  4. Khamkalova I.G. Cost management taking into account the interests of the owner as a tool to increase the investment attractiveness of the sphere housing construction... Bulletin of the Irkutsk State Economic Academy (Baikal state University Economics and Law) 2011. No. 1 P.25

Construction is an expensive process, but this does not mean that construction costs should be thoughtless and not calculated.

Most contractors are aware that construction costs can be overstated. Therefore, the customer must know how to reduce construction costs and at what processes and stages in construction, costs can be significantly reduced.

Often the contractor's costs are passed on to the end client and imperfections become commonplace and are perceived by all participants construction processas the norm. For the end consumer, for example, an uneven concrete screed is becoming the norm and he is ready to carry out work on his own and at his own expense, just to get a long-awaited apartment or office faster. This approach to reduce costs, bad for the reputation construction company and ultimately does not lead to growth in the construction business.

On the other hand, your company may be one of the best construction companies in the region or region, but if you achieve this by overpaying for construction work and processes, you will not see a profit. There will always be companies that can find cheaper contractors, save on building materials and ultimately offer a similar product at a lower price.

Intelligent approach
The first thing to do to keep costs down is to research your customer. More precisely, you should know what people are willing to pay extra for and what they are ready to neglect. There is no need to offer what people are not willing to pay for. There is no need to glue wallpaper in a rented apartment if you have not agreed on color and design with the buyer of the apartment. The same applies to built-in furniture, plasterboard boxes, suspended ceilings and other elements of decoration and design that people did not plan to spend money on.
Too Many Wardrobes? Cut out some of them. Be aware of economic realities today and the near future. What types of home amenities do people most often use to live at home?

Following important rule - save on energy and fuel. Use green technologies, diesel vehicles, not gasoline. Make the most of daylight hours.

Materials
Some contractors, as a rule, sell their materials with significant stocks, round them up, on the one hand, this leads to an increase in the cost of purchasing building materials, on the other hand, it provokes construction work producers to overspend on materials.
Count again if you need an extra sheet of drywall, an extra stack of bricks, or a cube of lumber.
Of course, many construction companies have warehouses and the ability to keep inventory of the remaining material. But this is not correct, since warehouse accounting requires additional costs for employees, software (1C warehouse), vehicles for moving loads, etc. Moreover, there is no guarantee that the surplus of this or that material will be useful to you at the new facility, and the surplus of the metal tile or porcelain stoneware purchased by you will be in demand.

But many construction companies work with wheels and do not have warehouses, so the surplus ends up in the trash or taken away by employees and builders for personal needs.

The next important rule is not to use tools and building materials of poor quality or from questionable sources.
YOU must be sure that your materials are from a reliable source.
There is nothing more expensive than dismantling a finished work due to poor quality material. A cracked reinforced concrete slab in the middle of a panel assembly will add cost and time to replace it.

Cleaning of the territory
One of the most expensive items of expenditure on a construction site is cleaning the area after various construction processes. Removal and disposal of construction waste is a large expense item in the construction process. Therefore, take care of your construction waste containers in advance. They should be as convenient as possible for their removal. Require all contractors to clean the area where they are working at the end of the day. Hire how many handymen who will be in charge of keeping the construction site clean.

Very often at the construction site, due to clay soil, rain and heavy wheels or tracks of special equipment - a lot of dirt is formed. The construction site turns into a mess of clay, mud, construction waste. Use reinforced concrete slabs to install temporary access roads. This simple trick will save you a lot of time and hassle. Be sure to make a site of reinforced concrete slabs at the exit from the construction site and oblige the drivers of special vehicles to wash off the dirt from the wheels when leaving construction site.

Often, construction clearing companies offer a full package of services, be sure to consider this option, as it may be more profitable than dividing this type of work between yourself and the clearing company.

Organize your garbage collection in an optimal way, schedule the garbage collection so that you can take out full garbage containers.

Construction waste can often be reclaimed and recycled. Try to find companies interested in purchasing construction waste.

Use of new technologies
Following important direction in reducing construction costs, it is the maximum use of new Internet and mobile technologies.

Obtaining the greatest effect with the lowest costs, saving labor, material and financial resources depend on how the company decides to reduce the cost of production.

Reducing the cost of construction and installation work means saving materialized and living labor and is the most important factor in increasing production efficiency and profit growth.

When planning the cost of construction and installation work, the organization develops measures aimed at improving the technical and organizational level of construction in comparison with the design and estimate documentation, factors are outlined to reduce the cost of construction work by cost item.

According to the article, the cost of materials, parts, structures, savings are achieved due to the rational and careful use and storage of materials; reducing the loss of material resources during transportation, storage, loading and unloading operations; application and compliance with stringent consumption rates and material inventories; holding marketing research the market for suppliers of building materials, parts, structures; organization of timely and complete provision of construction sites with material resources; organization of waste collection and processing construction production; introduction of resource-saving technologies, etc.

Reducing the cost of wages for workers can be achieved mainly by reducing the labor intensity of construction work, increasing labor productivity, improving the organization of construction and labor. For this purpose, measures are being taken to increase the level of mechanization, and means of small-scale mechanization are being introduced; progressive technologies of construction production; new progressive materials are used; outdated construction equipment is being modernized. Improving labor organization (increasing the rhythm of construction), introducing advanced methods and measures for scientific organization labor, reduction of unproductive expenditures of working time, etc.

Particular attention should be paid to the training and retention of highly qualified workers in the field, owning related specialties, the rational determination of the number of employees, the development and application of the most rational and effective wage systems, etc.

In connection with an increase in the level of mechanization of construction, an increase in the equipment of construction organizations construction equipment and equipment in the cost of construction work, the share of costs for operating costs of machines and mechanisms increases. Reducing the cost of operation and maintenance of construction machines and mechanisms can be achieved by reducing intra-shift losses of machine time, increasing the shift ratio of machines as a result of increasing the level of rhythm in construction; the most rational use of equipment in terms of time and power; system improvements maintenance and scheduled preventive maintenance of machines; reducing the time for relocating machines to objects; saving energy and fuel and lubricants; improving the availability of devices and spare parts for the operation of machines and mechanisms, etc.

More attention needs to be paid to reducing overhead costs. To compare the estimated amount of overhead costs in contractors, an estimate of overhead costs is drawn up. This makes it possible to measure the socially necessary and individual costs of organizing, managing and maintaining the construction industry. When developing an estimate of overhead costs, their reduction in certain areas is taken into account, taking into account the savings from organizational, production and economic activities. The amount of overhead costs is influenced by such factors as the volume of construction work, construction duration; availability and quality of inventory, tools and mobile temporary buildings and structures, financial condition organizations, etc. In connection with the increase in the volume of construction work, there is a relative decrease in the conditionally constant part of overhead costs compared to the baseline (for example, the cost of maintaining and remuneration of labor of administrative and managerial personnel, etc.). With a reduction in the duration of construction, savings (conditionally constant part) of overhead costs occur. Reduced administrative costs, costs of maintaining household premises, reduced costs for the maintenance of fire and security guards, maintenance of the construction site, etc.

To solve the problems of cost reduction at the enterprise,
a program be developed, which should be adjusted annually with
taking into account the changed circumstances. It must take into account all the factors that
which affect the reduction of costs for production and sale of products.


11 in general, it should reflect the following points:

a set of measures for more rational use of ma-
technical resources (introduction of new technology and waste-free technical
nology, allowing more economical use of raw materials, materials
ly, energy, implementation and use of more advanced materials
rials, improving product quality, etc.);

Measures to improve the use of fixed assets (improve
improvement of the quality of repair and maintenance of machinery and equipment,
raising the level of qualifications of personnel serving machines
equipment, the introduction of more advanced machines and equipment
daniya, etc.);

Usage improvement activities work force (define
development and maintenance of the optimal number of personnel, increasing
the level of his qualifications, the use of progressive systems and
forms of remuneration, improvement of working conditions, mechanization and auto-
matization of all production processes and etc.);

Activities related to the reduction of overhead costs,
improving the organization of production and labor, improving
development of the organizational structure of the management of the company, etc.


Topic 5. Profit and profitability in construction

At various stages of the construction process, an estimate is determined
planned and actual profit.

Estimated profitis the profit provided in the process of co-
setting design and estimate documentation.

Planned profitis the profit determined in the development process
ki of business plans of construction organizations.

Actual profitis the financial result of the contractor for op-
a certain period of its activity or profit from the delivery to the customer
built objects, their complexes or separately performed works.

The actual profit received by the organization as a result of financial
in economic activities, distributed between the state and the op
organization. The profit goes to the state in the respective budgets in
the form of taxes and fees. Profit that remains at the disposal of the organization
after taxation is called net profit.

Distribution net profit - one of the directions of internal companies
planning.

At the first stage, in accordance with the legislation of the Russian Federation and the founder-
the construction organization forms reserve fund.
The funds of this fund cover losses and other unforeseen
costs.

At the second stage, the company forms from the remaining profit foundations
consumption
and accumulation.

The funds of the accumulation fund are directed to:

Modernization of equipment, purchase of construction machines;

Scientific research, design and technological work;

Acquisition valuable papers other enterprises, etc.

The funds of the consumption fund are spent on various social
corrected payments:

Expenses for material incentives, bonuses to employees;

Expenses for training, advanced training of employees
acceptance;

The maintenance costs of the building authority on the balance sheet
nization of healthcare institutions, culture, sports, etc.

Profitabilityis an indicator that determines the profitability, when-
profitability and efficiency of production. The level of rent is calculated
profitability as a ratio of profit to costs.

The following factors influence the level of profitability:

Extensive - increasing profits by increasing the volume of work
bot and the impact of inflation on the price level;

Intensive - improving the organization of labor and production
state, scientific and technological progress, reducing construction time, improving quality
Construction and installation works, reduction of production costs, etc.


Topic 6. Labor resources enterprises.
Systems and forms of remuneration in construction

There are the following remuneration systems: tariff and non-tariff

Systems.

Tariff wage systemallows you to set the size of the payment
labor in accordance with the profession, qualifications, duration of work

bots, working conditions and location of the enterprise.

The tariff system includes the following elements:
1. Tariff rate - the amount of remuneration of employees per hour or day.
2. The tariff rate of the first category determines the absolute size
wages and is the starting point for determining the level of payment
labor of workers of higher grades.

3. Tariff scale - a scale that determines the ratio of tariff rates
wok of workers of the second, third and subsequent categories to the rate
the first category depending on the skill level. Tariff
the grid establishes differences in wages depending on the
number of work and industry sector of the enterprise. If from-
the size of the rate of the first category and the corresponding tariff
coefficients, you can determine the rate of an employee of any
discharge.

4. Tariff and qualification reference books (ETKS) - normative
documents of tariffication of works and assignment of qualifications to employees
cational discharges. ETKS subdivide different kinds works on
groups depending on their complexity.

5. Regional coefficients to wages, compensating for differences
chia in natural and climatic conditions (regions of the Far North).

Additional payments to tariff rates and allowances for combining professions,
overtime work, work on weekends and holidays.

6. Minimum pay labor is established by the state.

Within the framework of the tariff system of remuneration, there are various forms
wages, the main of which are piecework and time-based.

Piecework wages

With piecework wages, workers' earnings are determined by the volume
the work performed and the piece rate per unit of measurement.

The employee is paid based on the amount of work performed
work at the established piece rates.

When using piecework wages, the following apply
options:

Time rates - the time required to complete a unit of work
bots in normal working conditions;

Production rates - the amount (volume) of work that should
execute one worker within a certain time at
normal working conditions;


Piece rate - fixed rate wages per unit |
the bottom of the work performed.
Piecework wages have several varieties: direct
piece-rate, piece-rate bonus, piece-rate progressive, one-piece.

When straight piecework payment labor salary is calculated depending on
on the volume of work performed, based on piece rates per unit.

Task 6.1.

According to the norms for construction and installation work, the time norm for the work of a carpenter is
180 hours The employee was assigned the 4th tariff categorywhich corresponds to
tariff rate 2200 rubles. per month. The works are assigned to the 4th category. Norm
working time for the current month - 160 hours. Determine the amount in advance
bot payment per month.

The amount of salary for the month will be: (2200: 160) 180 \u003d 2475 rubles.

When piece-bonuspay the employee additionally
the bonus is calculated for the fulfillment of the bonus conditions. Prize may
be set as a percentage of the tariff rate or in absolute times
least.

Task 6.2.

A carpenter's salary per month is 2475 rubles. By order of the organization
he received a premium of 800 rubles. Determine the joiner's salary for the current
next month.

The carpenter's salary for the current month will be: 2475 + 800 \u003d 3275 rubles.

When piece-rate progressivepayable production within the pay rate
is priced at basic rates, and output in excess of the norm - at higher
shenny, and supplemented by bonuses.

Task 6.3.

The turner of the SMO workshops was assigned the 3rd tariff category. He performs
works that are also assigned to the 3rd category. Piece rate per unit
per product - 60 rubles. The norm per month is 60 pieces. When making
over the plan, the price increases to 68 rubles. for a unit. Turner manufactured
Fork 65 units of products per month. Determine his monthly salary.

In just a month, the turner will receive: (60 60) + (5 68) \u003d 3940 rubles.

1.5 Reserves and ways to reduce the cost of construction and installation work

Obtaining the greatest effect with the lowest costs, saving labor, material and financial resources depend on how the company decides to reduce the cost of production.

Reducing the cost of construction and installation work means saving materialized and living labor and is the most important factor in increasing production efficiency and profit growth.

When planning the cost of construction and installation work, the organization develops measures aimed at improving the technical and organizational level of construction in comparison with the design and estimate documentation, factors are outlined to reduce the cost of construction work by cost item.

According to the article, the cost of materials, parts, structures, savings are achieved due to the rational and careful use and storage of materials; reducing the loss of material resources during transportation, storage, loading and unloading operations; application and compliance with stringent consumption rates and material inventories; marketing research of the market for suppliers of building materials, parts, structures; organization of timely and complete provision of construction sites with material resources; organization of collection and processing of construction waste; introduction of resource-saving technologies, etc.

Reducing the cost of wages for workers can be achieved mainly by reducing the labor intensity of construction work, increasing labor productivity, improving the organization of construction and labor. For this purpose, measures are being taken to increase the level of mechanization, and means of small-scale mechanization are being introduced; progressive technologies of construction production; new progressive materials are used; outdated construction equipment is being modernized. Improving labor organization (increasing the rhythm of construction), introducing advanced methods and measures for the scientific organization of labor, reducing the unproductive expenditures of working time, etc. are important for increasing labor productivity.

Particular attention should be paid to the training and retention of highly qualified workers in the field, owning related specialties, the rational determination of the number of employees, the development and application of the most rational and effective wage systems, etc.

In connection with an increase in the level of mechanization of construction, an increase in the equipment of construction organizations with construction machinery and equipment in the cost of construction work, the share of costs for the cost of operating machines and mechanisms is increasing. Reducing the cost of operating and maintaining construction machines and mechanisms can be achieved by reducing intra-shift losses of machine time, increasing the shift ratio of machines as a result of increasing the level of rhythm in construction; the most rational use of equipment in terms of time and power; improvement of the system of maintenance and scheduled preventive maintenance of machines; reducing the time for relocating machines to objects; saving energy and fuel and lubricants; improving the availability of devices and spare parts for the operation of machines and mechanisms, etc.

More attention needs to be paid to reducing overhead costs. To compare the estimated amount of overhead costs in contractors, an estimate of overhead costs is drawn up. This makes it possible to measure the socially necessary and individual costs of organizing, managing and maintaining the construction industry. When developing an estimate of overhead costs, their reduction in certain areas is taken into account, taking into account the savings from organizational, production and economic activities. The amount of overhead costs is influenced by such factors as the volume of construction work, duration of construction; availability and quality of inventory, tools and mobile temporary buildings and structures, financial condition of the organization, etc. In connection with the increase in the volume of construction work, there is a relative decrease in the conditionally constant part of overhead costs compared to the baseline (for example, the cost of maintaining and remuneration of labor of administrative and managerial personnel, etc.). With a reduction in the duration of construction, savings (conditionally constant part) of overhead costs occur. Reduced administrative and business costs, the cost of maintaining household premises, reduced costs for the maintenance of fire and guard, maintenance of the construction site, etc.

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