Resource budgeting method: description, features and example

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

A bit of history

In 2008, the government of the Russian Federation approved the requirements for the preparation of project documentation. Then the resource and base-index methods of budgeting were legalized. Later, other costing methods were developed and implemented. Let's consider them in more detail.

Basic method

It provides for the use of norms (FER, TER) at forecast prices, taking into account indices. Cost reduction is carried out by multiplying the cost items by the corresponding index (rate). The basic method determines the current value for todayworks.

Prices can be multiplied by:

• Estimates in general. This method is used to define one type of work.
• For each item of expenditure. 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 rate applies to each rate item. The results are then added together to determine the total cost estimate.

Estimate=(salary x rate + operation of machines x rate + materials x rate) x amount of work.

This methodology makes it possible to roughly calculate construction prices on average for the region, since the cost of resources is determined by the results of the monthly calculation of weighted average prices carried out by the SSC at the regional level. This technique allows investors to focus on reasonable costs.

Other methods

The resource method of budgeting provides for the calculation of resources at current prices and tariffs. The calculation is based on the need for materials, the cost of delivery and installation of equipment.

The resource-index method of budgeting is used in construction. It is a combination of resource method and index system. It was developed in the early 90s of the last century with the aim of planning in an inflationary environment. Its advantage is the correct calculation of the cost of work and the possibility of using real prices. Due to the high complexity, this method is less popular than the basic one.

In the method of strengthened standards, data from previous similar projects are taken as the basis for calculations.

If the compensation method is used, then the price of works calculated in basic prices includes additional costs associated with changes in resource tariffs. These costs are specified during the design and construction process. The customer compensates all the actual costs of contractors, provided that they are confirmed. These include:

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

This method does not allow you to compare prices with the best (average on the market). The contractor will benefit from an object with a high material consumption. He will lose the desire to use new technology, progressive construction methods.

Resource budgeting method: description

The calculation is carried out in the current prices of the cost elements required for the implementation of the project. The calculation takes into account the cost of resources, logistics information (distance and methods of delivery of materials), energy consumption, equipment operation time.

In the process of calculations, the following indicators are highlighted:

• labor intensity of work (man-hours) required to determine the amount of wages;
• hours of equipment operation;
• consumables.

Calculation is carried out according to the specification of products and parts - a sheet that indicates the rate of useresource to produce a unit of output. The resource method of drawing up local estimates is based on the real cost of materials. Despite the high accuracy of calculations, this method is rarely used due to the large amount of time required for the calculation. In addition, it is very difficult to justify the market price for a resource.

The classic resource method of budgeting involves the calculation according to the following formula:

Cost \u003d labor intensity x cost per person / hour + number of cars / hour x cost of cars / hour + number of materials x cost.

The issue of estimated pricing in construction has always been taken seriously. The increase in requirements from investors, especially government customers, to the quality of documentation and accuracy of calculations has led to the fact that in practice the resource method of budgeting has been increasingly used. Since the current price level is used in the calculation process, the main principle of the state pricing policy is fulfilled - the formation of the necessary costs. This method has established itself as the most active and mobile. The customer can see the actual cost of all types of work. You can always evaluate the impact of certain design decisions.

For the state customer, the resource method of budgeting allows:

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

Resource budgeting method: example

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

 Name Unit rev. Need Cost/Rub. Per unit General 1 Drain 1000 m3 buildings 6, 27 61, 2 383, 85 2 Valve installation 1 pcs 4 7942, 2 31769 3 Laying pipelines 100m pipeline 0, 33 29919 9873, 2 4 Steel transitions pcs 4 39, 98 155, 92 5 Steel Spurs set 8 44, 92 359, 36 6 Cranes pcs 28 186, 95 5234, 6 7 Balancing valve pcs 8 2610 20880 8 Nipple 20 mm pcs 8 29, 66 237, 28 9 Valve pcs 10 1859 18590 10 Nipple 15 mm pcs 10 23, 73 237, 3 11 Installation of nozzles 100pcs 0, 54 14449 7802, 3 12 Spigot 15 mm pcs 38 6, 23 236, 74 13 Spurs with a diameter of 15 mm set 10 30, 68 306, 8 Construction work 49444 Materials 46622 Machines and mechanisms 17933 FOT 25533 Overheads 22696 Estimated profit 13100 Total 175328

Overheads, payroll costs and estimated profit can be broken down separately for each type of work.

Where can I get data?

The resource-index method of budgeting, an example of which was presented earlier, is used at all stages of design. In the process of developing the working documentation and the project, the method of strengthened norms is additionally used.

Estimate is compiled according to the following data:

• list of required materials;
• list of required work;
• staff costs;
• cost of equipment operation;
• standard profit.

The data of the first three points are entered in the process of drawing up project documentation. The remaining items of expenditure are calculated according to fixed and variable costs. Material prices include the cost of purchasing from suppliers, as well aslogistics services. Resources are determined according to the collections of GESN-2001.

As additional sources of information, you can use the local statement (form No. 5). It calculates the need for labor costs (person / h), the time of using mechanisms (mash / h), the consumption of materials (in physical meters). Based on resource prices, the cost of direct costs in the forecast period is calculated.

Price for government orders

The initial price of the state contract for auctions is calculated by the customer according to the approved project documentation. The customer sends the calculated estimate for examination. The auditing organization, according to the estimates and current prices as of the date of preparation of the document, checks the compliance of the calculated cost with the current standards. Based on the results of the check, a conclusion is issued on the total cost of the object, calculated in basic prices and at the time of the estimate.

The starting price of the contract is converted to the inflation index. The indices are developed by the Ministry of Economy of the Russian Federation by industry. The final decision is documented in 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 the resource and index methods is determined, then the customer can apply to the investor for approval of an individual index.