The cost level of construction products is largely determined by the manufacturer. The cost of production costs is based on objective factors: the need for raw materials, mechanisms, labor, the current price level for these resources. At the same time, the cost of production is significantly affected by the rational and efficient use of these resources.

Reducing the cost of construction and installation works can be achieved by:

the use of productive equipment (to reduce fuel and electricity consumption, the cost of repair and maintenance of construction vehicles and mechanisms); increase shift with a change in the operating mode of construction organizations, vehicles engaged in transportation within the construction site, the introduction of economical technology; reorganization of construction management; material saving due to rational supply, storage and expenditure.

There are more subtle and hidden factors that require the involvement of scientific methods, an extensive information base, and economically highly qualified managerial personnel:

the choice of rational pace, terms of construction; optimization of the product range, types of work; determination of the rational degree of utilization of production capacity; renewal policy for construction vehicles; selection of an effective portfolio of orders; optimal inventory management of raw materials, materials, structures; professional marketing.

Traditional factors are evaluated as follows.

A. Reducing the cost of construction and installation (С m) can be achieved by reducing the cost of building materials, parts, structures and determined by the formula

where U mr - the share of costs for material resources (or a separate type of material, structural element, etc.) to the estimated cost of all construction and installation works,%; NR has a percentage reduction in the rate of consumption of materials, structures, parts (or a separate type thereof); U c - percentage reduction in the price of materials, parts, structures (or their individual type).

B. Reducing the cost of construction and installation (С в) by increasing production while improving the use of construction vehicles and mechanisms can be calculated by the formula

where D is the level of the cost of operating the machines in the estimated (base) cost,%; (α is the share of the conditionally constant part in the cost of operating construction vehicles,%; In h is the planned increase in machine output,%.

The formula can be used to estimate costs as a whole for the production program of work, and, for example, when assessing changes in cost in the event of the replacement of an individual machine.

B. The reduction in the cost of construction and installation works (S sb) from an increase in labor productivity due to an increase in the construction team is determined by the formula

where Q LL - the volume of construction and installation works at estimated cost for the planning period, thousand rubles; Q n s the volume of construction and installation work in volumes with a high degree of assembly at an estimated cost, thousand rubles; At 6 - the proportion of costs under the article "Basic salary" in the cost of work in the base period,%; p- the number of measures to increase the team; T PL - specific reduction in labor costs by increasing the collection per unit of measurement,%.

Particular attention should be paid to the element "Reduction of general production costs." For these purposes, a real estimate of overhead costs is made and its comparison is made with the size of overhead costs provided for in the estimated cost of construction and installation works. When developing overhead costs, their reduction is taken into account for certain budget items, taking into account savings from organizational, production and economic activities.

To further substantiate the calculations for the calculation of overhead costs, we calculate the savings in overhead costs due to the relative reduction of their conditionally constant part due to an increase in the volume of construction and installation works and a decrease in the construction period in the planning period compared to the base year.

Reducing the duration of construction will cause a decrease in overhead costs by an amount determined by the formula

where K p- the proportion of conditionally variable (depending on the duration of the construction) component of general production costs; N i- the value of overhead costs as a percentage of the cost of work; T ow, T a- respectively, the planned and standard duration of construction.

The growth of production in comparison with the estimate will reduce general production costs by an amount determined by the formula

where K in- coefficient for determining the share of overhead costs, depending on the output; In pl -the average output of one worker according to plan; In cm - average production of one worker according to estimates.

The decrease in the level of overhead costs from the decrease in the proportion of the basic wages of workers can be determined by the formula

where K 3- the coefficient of determining the share of overhead costs, depending on the proportion of the main wage; N nr- the value of overhead costs to the cost of work ,%; S PL -the proportion of wages according to plan; S cm -the proportion of basic wages estimated.

Odds K p, K in, K 3,included in the last three formulas are determined for each construction organization based on its features.

In the construction industry it is possible to use other measures to reduce the cost of construction and installation works, justified both practically and theoretically.

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

Reducing the cost of construction and installation works 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 works, the organization develops measures aimed at increasing the technical and organizational level of construction compared to the stipulated design and estimate documentation, outlines factors for reducing the cost of construction work under cost items.

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; application and compliance with stringent consumption rates and stocks of materials; conducting market research of suppliers of building materials, parts, structures; organization of timely and complete provision of construction materials with material resources; organization of the collection and processing of construction waste; introduction of resource-saving technologies, etc.

Reducing labor costs for workers can be achieved mainly by reducing the complexity of construction work, increasing labor productivity, improving the organization of construction and labor. To this end, measures are being taken to increase the level of mechanization; small-scale mechanization means are being introduced; advanced technologies of building production; new advanced materials are used; outdated construction equipment is being upgraded. Of great importance for increasing labor productivity is improving its organization (increasing the rhythm of construction), introducing advanced methods and measures for the scientific organization of labor, reducing unproductive labor costs, etc.

Particular attention should be paid to the training and consolidation of highly qualified workers in the field who have related specialties, the rational determination of the number of employees, the development and application of the most rational and efficient pay 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, the share of the cost of operating machinery and equipment increases in the cost of construction work. Reducing the operating costs and maintenance of construction machines and mechanisms can be achieved by reducing intra-shift losses of machine time, increasing the shift factor of machines as a result of increasing the rhythm of construction; the most rational use of technology in time and power; improving the maintenance system and preventive maintenance of machines; reduction of time for relocation of cars to objects; saving energy and fuels 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 value of overhead costs in contractors, an overhead estimate is made. This allows you to measure socially necessary and individual sizes of costs for the organization, management and maintenance of construction production. When developing an estimate of overhead costs, their reduction in certain areas is taken into account, taking into account savings from organizational, production and economic activities. The amount of overhead is affected by such factors as the volume of construction work, the duration of the construction; the availability and quality of inventory, tools and mobile temporary buildings and structures, the 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 base (for example, maintenance and remuneration costs for administrative staff, etc.). With a reduction in construction time, overhead costs are saved (conditionally constant part). Administrative and economic expenses, maintenance costs of household premises are reduced, expenses for maintenance of fire and watch guard, maintenance of a construction site, etc. are reduced.

Now we turn to the most important thing - to practical advice, or rather it would be called answers, both to the crisis and to the statements that reducing the cost of construction of residential real estate in Russia is almost impossible. It is worth saying in advance that there will be no universal tips here, each company uses its own methods that are convenient and relevant in its case, but, in any case, the proposed information will be useful.

Finally, there is a common way for all developers to improve financial performance: build faster, thereby increasing the rate of capital turnover. And, again, there are opportunities for reducing construction time: it is possible and necessary to optimize management processes, increase the capacity of contractors or their number, and seek and apply new engineering and construction technologies.

If you don’t want to reduce staff, you can use the method described by Natalia Saakyants: optimization of the construction process itself, but maintaining the comfort and attractiveness of the project due to additional options. As an example, the expert cites the microcity “In the Forest”, despite focusing on the mass segment, it is a comfort class project offering a higher level of accommodation. This means that in addition to the standard cost, there are positions that increase the level and status of our facility. The list of such positions includes unique materials for the installation of facades and the design of entrance groups, equipment for water supply and electrics, outdoor furniture in courtyards, etc. In the conditions of an unstable economic situation, the company decided to go for reasonable optimization. Relations with current contractors were reviewed, additional tenders were held. In some areas, substitution was made in favor of Russian manufacturers, while the use of high-quality European-made products continued in key positions of engineering equipment. In such a simple way, the company managed to maintain an initially high level of construction quality, and at the same time reasonably and effectively reduce costs.

For panel house building, the option proposed by Anna Merkulova is suitable - equipment of production. Modern equipment at home-building factories allows producing high-quality products, which ultimately improves the quality of installation of the building and shortens the construction time, as cases of marriage and alterations are reduced.

Maria Litinetskaya believes that the first and most obvious way to reduce the cost of residential construction is to reduce the cost of materials used in construction and installation works (construction and installation works). An example that has already become a classic is import substitution, which developers have massively switched to this year. However, this resource for cheapening construction is almost exhausted today: all those who could refuse from imported materials abandoned them. However, in connection with the weakening of the ruble, Russian manufacturers raised prices for their goods, and as a result the savings were not as substantial as they could be.

The second way to reduce the cost of construction at present is to purchase a land plot at a lower price. This became possible due to the fact that the supply of construction sites increased, and demand, on the contrary, decreased: in crisis conditions, developers postpone the launch of new projects, and someone completely abandons them.

There is another way to reduce the cost of construction. It's about quality design. Today, in pursuit of shortening the terms of the project, designation takes one and a half to two times less time than is necessary for a thorough study of the architectural, engineering and other components of the object. For example, it is not yet possible to accurately calculate the load on the floors, from what the roof will be made. Therefore, designers lay the load to the maximum. And this occurs at every stage of design work. As a result, the cost of the project at the initial stage is quite high.

Indirectly, the construction costs are also affected by the pace of construction of residential complexes. The faster it is possible to "recapture" the costs of the project, the lower the cost. And vice versa, downtime in construction has the most deplorable effect on the price per square meter.

Landkey introduced some processes that significantly reduced the cost of suburban construction and shared the three components of success. First of all, it is construction logistics. The implementation of construction logistics has helped to calculate the most favorable time for the acquisition of building materials. The company purchases materials during the period of least demand. For example, sand and concrete are more profitable to buy in the winter. This can save about 3-5% of the usual cost of materials.

Optimization of construction technology. The company optimizes construction technology through the distribution of the stages of construction. For example, the process of laying the foundation is carried out immediately at all planned buildings, which allows you to complete the construction stages at all facilities at the same time and not disrupt the planned dates.

Highly specialized specialists at all stages of construction. Working with highly specialized specialists helps minimize the human factor in disruption to the construction deadline or poor-quality implementation of the tasks.

In most cases, developers save at all stages of construction, in particular they neglect the choice of expensive specialists, which, ultimately, cannot guarantee high-quality and affordable housing. Proper allocation of resources and high-tech construction - this is what can allow you to build high quality and inexpensive.

Not without the help of the state

Many experts, talking about reducing the cost of construction, have repeatedly looked back towards the state. And this is understandable, because its role in the market and the ability to resolve certain issues are really difficult to underestimate. Valery Vladimirovich Sokolenko, talking about real ways to reduce costs already at the so-called technical stage (that is, at the stage of obtaining permits) began with this. Indeed, the main business problem is timing. At the approval stage, the construction project is becoming more expensive due to bureaucratic processes in state bodies and monopolistic enterprises, without coordination with which it is impossible to start construction. At the technical stage, there is often a significant delay, and assistance to the construction business can come only from global government decisions.

The issue of lack of qualified specialists is also sort of related to the state. Now for the construction market this has become a real problem. One of the key points in starting a construction project is choosing a workforce. Often, companies save on this very important component, and the incompetence of builders can “overwhelm” all sound undertakings of even the most successful and innovative construction project.

Quite a lot has been said about the low quality of building materials, domestic production is in urgent need of complete modernization - this problem also remains unsolved by the state.

Real optimistic

To finish on a pleasant note, we note that we found out one positive circumstance from players and market experts - many developers always work to maximize costs and improve quality. Simply put, they build inexpensive and good housing. According to the director of marketing and sales of the Greenwood group of companies, Irina Izotova, reducing the cost of any production is a priority for the management and economy of this production. Minimization of costs, search and implementation of new technologies, optimization of design and constructive solutions is a natural and ongoing process for construction. Because it is a matter of increasing profits.

“Most adequate developers do not believe it, and so do inexpensive and high-quality housing. Because no one has yet canceled the competition, and for the majority of the population it is not the developers who make it expensive, but completely different state mechanisms, ”the expert concludes.

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

11 in general, the following points should be reflected in it:

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

Measures to improve the use of fixed assets (improve
improving the quality of repair and maintenance of machinery and equipment,
raising the qualification level of personnel servicing the machine
We also have equipment, the introduction of more advanced machines and equipment
blowing, etc.);

Measures to improve the use of labor (to determine
raising and maintaining the optimal number of staff, increasing
his skill level, the use of progressive systems and
forms of remuneration, improving working conditions, mechanization and auto
matization of all production processes, etc.);

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

Topic 5. Profit and profitability in construction

At various stages of the construction process, the estimated
planned and actual profit.

Estimated profit- this is the profit provided in the process of
setting design estimates.

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

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

The actual profit received by the organization as a result of financial
economic activity, distributed between the state and op
ganization. The state receives profit in the corresponding budgets in
the form of taxes and fees. The profit that remains at the disposal of
nation after tax is called net profit.

Distribution of net profit is one of the areas of intracompany-
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
expenses.

At the second stage, the company generates from the remaining profit funds
consumption and accumulation.

Funds of the accumulation fund are directed to:

Equipment modernization, acquisition of construction vehicles;

Research, design and technological work;

Acquisition of securities of other enterprises, etc.

The resources of the consumption fund are spent on various social
directed payments:

Costs of material incentives, bonuses to employees;

The cost of training, advanced training of employees
acceptance;

The costs of the maintenance of the balance of the construction organization
nizatsii health care institutions, culture, sports, etc.

Profitability- this is an indicator that determines the profitability, at-
profitability and production efficiency. The level of rent is calculated
pregnancy as a ratio of profits to costs.

The following factors influence the level of profitability:

Extensive - an increase in profits due to an increase in the volume of
bot and the impact of inflation on price levels;

Intensive - improving the organization of labor and production
state, scientific and technical progress, reduced construction time, improved quality
Construction and installation work, reduction of production costs, etc.

Theme 6. Labor resources of the enterprise.
Systems and forms of remuneration in construction

The following pay systems are distinguished: tariff and non-tariff

Systems.

Tariff system of remunerationallows you to set the size of
labor in accordance with the profession, qualification, 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 for employees per hour or day.
2. The tariff rate of the first category determines the absolute size
salary and is the starting point for determining the level of pay
labor of workers of higher ranks.

3. Tariff grid - a scale that determines the ratio of tariff rates
wok of employees of the second, third and subsequent categories to the rate
first category, depending on skill level. Tariff
the grid sets the differences in wages depending on the size of
number of work and industry affiliation of the enterprise. If-
the first rate rates and the corresponding tariffs are known
odds, you can determine the employee rate of any
discharge.

4. Tariff and qualification directories (ETKS) - regulatory
documents of tariffication of work and assignment of qualifications to employees
katsionnyh discharges. ETKS subdivide various types of work into
groups depending on their complexity.

5. District coefficients to wages, compensating for different
Chiya in natural and climatic conditions (areas of the Far North).

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

6. The minimum wage is established by the state.

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

Piecework pay

With piecework wages, the wages of workers are determined by the volume
completed work and piece rate per unit of measure.

The employee receives a salary depending on the amount performed
work at the established piecework rates.

When using piecework wages, the following apply
parameters:

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

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

Piece-rate - the established wage rate per unit |
nice job done.
The piecework form of remuneration has several varieties: direct
piece-work, piece-premium, piece-progressive, chord.

At straight piecework payment labor salary accrued depending
of the volume of work performed, based on piece rates per unit.

Task 6.1.

According to the norms on construction and installation works, the norm of time for the work of a joiner is
180 hour The employee is assigned the 4th tariff category, which corresponds to
tariff rate 2200 rubles. per month. The works are classified as 4th category. Norm
working hours for the current month - 160 hours. Determine the amount of zara
monthly fee.

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

At piecework premiumpay the employee additionally on
The bonus for fulfilling the conditions of the bonus is calculated. Bonus can
be set as a percentage of the tariff rate or in absolute times
least.

Task 6.2.

The joiner's salary per month is 2475 rubles. By order of organizing
tion he was awarded a premium of 800 rubles. Determine the joiner's salary per tech
month.

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

At piecewise progressivepaid production within the limits of payment
is paid at basic rates, and excess production is increased
shennoy, and is complemented by a bonus.

Task 6.3.

Turner workshops SMO assigned the 3rd tariff category. He performs
works that are also classified as 3rd category. Piece rate per unit
product line - 60 rubles. Norm for a month - 60 pieces. In the manufacture
over the plan, the rate increases to 68 rubles. for a unit. Turner made
pitchfork 65 units of production per month. Determine his monthly salary.

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

One of the most important factors contributing to an increase in the efficiency of construction production and investments in general is a reduction in the cost of construction and installation works.

To ensure the planned level of reduction in estimated cost, organizational and technical measures are being developed, in other words, the possibilities are established for reducing production costs by measuring the planned volume and structure of construction and installation works, increasing labor productivity, more economical use of materials, reducing transportation and storage costs, improving the use of the machine park, increasing shift work, reducing downtime. Thus, the level of reduction in estimated cost is determined for individual cost items provided for in the estimate. But since part of the costs of the construction company is reimbursed by the developer in excess of the contracted estimated cost, then in order to comply with the actual costs, the planned cost should include the amount of compensation and benefits. Consequently, the planned cost of construction and installation works is calculated by excluding from the contractual (estimated) cost (excluding VAT) the amounts of planned savings and tasks to reduce the estimated cost of these works and adding the amount of compensation due from the builder in excess of the estimated cost.

The main directions of reducing the cost of construction and installation works are:

Reduce material costs. Material costs account for 30-60% of all production costs and include the cost of purchased raw materials and materials, fuel and energy of all kinds, large components and semi-finished products made for the enterprise by third parties, production services, losses from lack of material resources (within the limits natural decline). A specific component of material costs is the depreciation of tools, fixtures of laboratory equipment and other means of labor that are not classified as fixed assets, depreciation of work clothes and other little valuable items.

Three main directions of reducing material costs are obvious:

1) Search and purchase of relatively inexpensive raw materials is carried out by analyzing suppliers' proposals for existing relations or by contacting the commodity exchange. Based on price quotes on exchanges, as well as knowing the prices of materials and raw materials of previous suppliers, we can conclude where and how much to purchase materials. From the cost of raw materials, materials, fuel, included in the cost of production, excludes the cost of return from waste at the price of their possible use in their production. This price may be lower than the acquisition price if the use of waste in its production requires increased costs (less finished products are obtained from a unit of waste than from a unit of feedstock or material). If the waste is sold to the side, then it is deducted from the total amount of material costs at the price of actual sale, which, as a rule, is equal to the full price of the original material resource.

2) The next way to reduce costs is to prevent over-expenditure of raw materials. Among the factors determining the cost overrun include:

Excessive transportation losses;

Negligent handling of work;

Use in the production of materials of higher grades and grades than is provided for by the standards;

Alterations of poorly performed work;

Poor acceptance, not proper storage;

Shortcomings, theft.

3) The reduction of costs for raw materials through their savings is due to a number of factors, which include:

Reduction of losses against established norms of natural loss;

Extension of the terms of turnover of auxiliary devices in comparison with current standards;

The use of new types of materials (replacement of materials).

Attention should be paid to the problems of reducing material costs associated with the use of natural raw materials, the work and services of third-party organizations, including transport.

The most important thing in the struggle to reduce the cost of construction and installation works is to comply with the strictest savings regime in all areas of the production and economic activity of the enterprise, consistent implementation of the economy in enterprises is manifested primarily in reducing the cost of material resources per unit of production, reducing the costs of servicing production and management , in the elimination of losses from marriage and other non-productive expenses.

Reducing the cost of construction and installation works (C s, in percent) as a result of reducing the cost of building materials and structures can be calculated by the formula:

where Umo - the share of costs for materials and structures (for a given material or type of structures as a percentage of the estimated cost of all construction and installation works);

Ur, Uz - respectively, the percentage reduction in the consumption rate and the price of materials and structures (of this type).

The cost of construction and installation works for 2006 is 22,914,000 tenge. The cost of work includes materials on materials and structures amount to 8,450,000, i.e. 36.9% of the estimated cost.

Since 2010, it is planned to use emulsion-mineral materials based on cationic emulsions, which ensures high quality materials and prolongs the construction season.

The use of emulsion-mineral materials will reduce consumption rates by 15%, and the cost of materials is reduced by 18%.

Thus, the use of emulsion-mineral materials based on cationic emulsions will reduce the cost of construction and installation works by 11.1807%.

One of the reserves for reducing the cost of construction and installation works is the reduction of overhead costs, which occupy a significant share in the estimated cost of the work performed.

Overhead costs in construction organizations are determined differentially according to the norms, which depend on the value and nature of the work. Marginal rates of overhead are applied to determine the estimated cost of construction and settlements between the customer and the contractor. The basis for calculating overhead costs for construction works is the estimated cost of direct costs. The average rate of overhead in construction is 26% of estimated direct costs.

Overhead costs are divided into four groups:

1) Administrative and administrative expenses - the basic and additional salaries of administrative and managerial personnel, travel, lifting, and other expenses associated with moving, traveling, and maintaining passenger cars, clerical, postal, telephone, and other expenses.

Costs for servicing workers - additional wages for workers, deductions for social insurance, labor protection, safety measures, etc.

The costs of the organization and production of work - the maintenance of fire and watchdog, the wear of temporary (non-title) structures and fixtures, low-value equipment and tools, improvement of construction sites, preparation of construction sites for delivery.

Other overhead costs - interest, fines, penalties and other unproductive expenses attributable to overhead expenses.

The following items are included in conditionally fixed expenses: administrative expenses; expenses for fire and watch guard; depreciation of temporary, non-title structures and fixtures; labor protection and safety expenses; expenses for improvement of construction sites. The specific gravity of these expenditures in their total amount is approximately 50-60%.

The size of overhead costs both as a whole and for individual cost items depends on the annual volume of construction and installation works and their structure, duration of construction, labor productivity, and the size of the basic wages of workers. Availability and quality of tools, equipment, temporary buildings and structures, organizational and production management structure and other factors.

The level of expenses for individual articles, their groups, as well as for the whole complex of overhead costs depends on the influence of effective or several simultaneously acting factors:

Reducing the duration of construction will cause a decrease in overhead costs (Cn) by the amount of:

where Kp is the share of a conditionally variable (depending on the duration of the construction) component of overhead costs;

Н нр - the value of overhead costs as a percentage of the cost of work;

T PL, T n - planned and standardized duration of construction.

Thus, from the cost estimate, the share of a conditionally variable 40% of the total cost, the value of overhead is 26%

The standard duration of work is 60 days

The planned duration of the work is 75 days.

The principle laid down in the mechanism for the formation of funds for wages is to prevent further growth in wages that are not related to the dynamics (increase or decrease) in production volumes.

It was established that the enterprise functions normally, having 20-25% profitability and a 30% limit would allow the company to use the profit not only for current needs, but also for infrastructure development.

Reducing labor costs. The enterprise is given the opportunity independently, depending on the availability of funds, working experience, their qualifications and abilities, to establish the rank, level of earnings for each employee, to regulate wages depending on the set of consumer baskets.

Further work to improve wages will cover:

changing incentive systems (rejection of changes in differentiation and many bonus systems);

introduction of a system of tariff agreements, collective agreements;

expanding the participation of workers in profits, which will make it possible to radically reform wages and raise a poorly new level of the labor motivation system itself;

Regulate wages on the basis of law and contract forms;

Introduction at enterprises of a system for correlating the growth of labor productivity and production volumes.

There are other motives for work. In particular, it is recommended to use regulation of working day regimes: part-time work, work outside working hours with obligatory stimulation, part-time work week, division of the volume of work between employees, bonus time off.

The set of benefits and compensations may include both the services paid by the enterprise (additional payments for sickness, housing, insurance payments), and the presentation of additional free time.

All of the above will make it possible to radically reform wages, increase the interest of workers, increase labor productivity, reduce the cost of production, services.

In this regard, in order to reduce labor costs and, accordingly, reduce social insurance contributions, types of employee benefits that are not included in the cost of production should be used. So, it should be borne in mind that the cost of commodity construction products does not include: material assistance, gifts, remuneration based on the results of work for the quarter, year, payment of vacations additionally provided by the decision of the labor collective (in excess of those prescribed by law) to employees, including women raising children, pension allowances, lump-sum benefits for retiring labor veterans, income (dividends, interest) paid on the shares of the labor collective, contributions of members of the labor collective to the property of the enterprise, as well as other payments are made at the expense of those remaining and due to special sources. The decrease in the level of overhead from the decrease in the proportion of the basic wages of workers (C) can be determined by the formula:

where K s - a coefficient that determines the share of overhead costs, depending on the proportion of the main wage;

Nr. - the value of overhead costs as a percentage of the cost of work;

Z PL - the proportion of wages according to plan;

Z cm - the proportion of the main wage for the estimate.

Reducing the cost of operating machinery and mechanisms. Particular attention should be paid to the operation of machines, mechanisms and other equipment and not to allow cost overruns under this item.

Three main reasons for the cost overrun of operating machines, mechanisms, and equipment are obvious:

Firstly, a sharp increase in energy prices and an increase in other operating costs;

Secondly, inefficient use of machinery and equipment (for example, insufficient loading of equipment, its use for other purposes, etc.);

Thirdly, the registration of outstanding mechanized work. If the first reason for the cost overrun (due to the sharp increase in energy prices and other operating costs) is almost impossible to eliminate (unless you can reduce the fleet of vehicles and save something on this), then the second and third reasons can be eliminated on your own.

In order to identify reserves for reducing the cost of using machinery and equipment, one should check: are there no overstatements in the cost of erecting temporary devices and devices, which, according to the current regulation, are classified as operating expenses, as one-time costs; whether overfuel of lubricants is allowed; causes of machine downtime (specific culprits); whether all repair work provided for in the budget has been completed and does their actual cost exceed the estimated cost; whether the costs of operating machines and mechanisms are distributed appropriately for individual facilities, etc.

Transportation costs include the costs of transportation of raw materials, materials, fuel, equipment, finished products and other goods.

It is necessary to examine in detail each of the reasons for over-expenditure on transport services costs and develop (implement) measures to eliminate them.

The decrease in the cost of operating construction vehicles for the planned period can be predicted based on the planned increase in the standards for the production of machines according to the formula:

where Y fur - the level of costs for the operation of construction vehicles in the total cost of the work, in percent;

P yn - the share of fixed costs for the operation of construction machines in the total cost of work, in percent;

R fur - the planned percentage increase in machine output.

This formula can be used to estimate costs as a whole for the production program, and, for example, when assessing changes in cost in the case of replacing an individual machine.

Reduce production losses. When considering other complex items of cost, it is necessary to take into account that the costs of preparing and mastering production, losses from marriage, other production costs represent production losses. The bulk of the costs for the preparation and development of production is associated with the development of new types of materials and structures, new technological processes. Actual costs for these purposes are first recorded in deferred expenses and then written off gradually to the cost of production, based on the planned term for their full reimbursement and the planned volume of construction and installation work during this period.

The most common production losses are losses from marriage. The elimination of these losses is a significant reserve for reducing production costs. To determine the losses from the marriage, which are attributable to the cost of production, the costs of correcting the marriage are added to the cost of the finally rejected work and the cost of the marriage is deducted from the amount received at the price of their possible use, the amount of deduction from the culprits of the marriage and the amount of damages actually recovered from suppliers for the rate of substandard materials or semi-finished products.