The set of costs that are associated with creating conditions for the performance of various kinds of work or services are the estimated cost, that is, overhead costs. The normative estimated value of overhead costs usually reflects the necessary costs, which are included in the price for the performance of work or services. Overhead costs are normalized indirectly at the expense of a percentage of the wage bill as part of direct costs.
It is necessary
Counting with a calculator
Instructions
Step 1
The calculated amount of overhead costs by calculation for all cost items is based on the calculations of the contractor. Overhead rates are divided into 3 types: individual cost rates, consolidated rates for the main types of construction and rates for the types of construction work.
Step 2
The determination of individual norms is carried out by the method of calculating each item, provides for the calculation of the mass of costs for specific organizations by the analytical method for all cost items and refers to the wages fund. To determine the cost of construction work that is carried out by individual entrepreneurs under construction contracts, it is recommended to calculate the amount of expenses based on the individual rate, as well as taking for calculations those cost items that fully correspond to the actual conditions of the work performed.
Step 3
The enlarged standards for the main types of construction are used to develop investment estimates at the stage of preparing documentation for participation in the tender.
Step 4
During the determination of the estimated cost of the work and in the calculations for the work already performed for entrepreneurs and organizations that use the simplified taxation system, the costs associated with the payment of the unified social tax should be excluded from the calculations of the individual rate of expenditure. Allowed for use in local estimates is the enlargement of standards by type of construction and repair work by a coefficient of 0, 7.
Step 5
The procedure for applying the standards in the estimates depends on the methods for determining the cost of work and the stage of project documentation. When applying the cost of repair and construction work in public and residential buildings, cost standards must be applied with a coefficient of 0, 9.
Step 6
Cost standards for the repair of industrial buildings are adopted in the amount established for construction work, and in order to determine the estimated cost using cost standards by type, a reduction factor is not applied.
