Overhead costs mean a set of costs associated with the creation of certain conditions for the performance of various works or services. The normative estimated value of overhead costs, as a rule, reflects the costs that are included in the value of the cost for the performance of work.
It is necessary
- - calculator;
- - documents containing cost values.
Instructions
Step 1
Please note that the calculated overhead using the all-cost calculation is based on the contractor's calculations. At the same time, the standards for overhead costs are divided into 3 types: individual cost rates, aggregated rates for fundamental types of construction, as well as rates for types of construction work.
Step 2
Determine the individual rates using the calculation method for each item. This method of calculation involves calculating the mass of costs for a particular organization for all cost items. In turn, in order to calculate the cost of construction work performed by individual entrepreneurs according to previously drawn up work contracts, it is recommended to calculate the amount of expenses based on a specific (individual) rate. In this case, it is necessary to accept for the calculation those items of expenses that will fully correspond to the actual conditions for the performance of work.
Step 3
Use the consolidated standards for the main types of construction for the development and preparation of investment estimates. This is necessary at the stage of preparing documents for the company's participation in the tender.
Step 4
Determine the estimated cost of the work. At the same time, exclude from calculations for already completed work for entrepreneurs who use the simplified taxation system, individual cost rates associated with the payment of the unified social tax. At the same time, it is allowed to use the enlargement of standards in local estimates by type of construction, as well as the implementation of repair work by value up to 0, 7.
Step 5
Calculate the total cost of business activities of the company. This will help you plan your overhead. Then find the amount of overheads that should be included in the cost of one unit of goods produced for each item. At the same time, the value of the planned cost can be determined based on the norms that are established by the state for certain types of expenses and norms that are contained in the accounting policy of the company. The last of them are calculated based on the actual indicators of the past periods and the planned changes in these values.
