Overhead in construction is part of the cost of work on the estimated documentation, which takes into account all the costs that are associated with the creation of the required conditions for construction, commissioning and construction and repair work, as well as the organization of these works, management and maintenance.
Overhead in construction, included in the estimated cost, represent costs not directly related to the organization, maintenance and management of construction, which cannot be attributed to a specific element or unit of construction products.
Accounting for overhead costs is carried out in accordance with the Methodological guidelines of MDS 81-33.2004 from 12.01.2004.
These costs, as well as the norms of consumption of materials in construction, are taken into account in the preparation of estimates according to the methodological documentation.
The size of overhead costs on average varies from 12 to 20% depending on the features of the processes and territorial affiliation.
The standard value of these expenses shows the calculated average industry costs associated with the construction work and included in the cost of construction products.
To determine the cost of construction at individual stages, a system of overhead rates is used. These standards for functional purpose and scope are divided into types:
- integrated standards characterizing the main types of construction;
- standards for certain types of construction work;
- individual standards developed by a specific repair and construction or construction organization.
The aggregated standards are determined on the basis of statistical monitoring data by type of construction. They are used to create enlarged investor estimates and in the process of preparing documentation for tender tendering.
Standards for the types of work are used in the preparation of design estimates and in the calculations for work already completed.
Individual standards are developed by contractors for pricing during construction on the basis of contracts with contractors. Draft individual standards pass the examination of the customer.
The norms of overhead costs are determined on the basis of the estimated normative bases of 2001, which includes 86 types of work in the field of construction.
Overhead in construction is normalized as a percentage of the amount of the wage fund or direct construction costs in an indirect way as part of direct costs.
The integrated standards, as well as standards for the types of installation and construction works, are developed by special developer organizations (pricing centers for construction at the federal and regional levels), which are subordinate to the Pricing Department.
The methodological guide for the development of standards is the pricing department.
The size of overhead costs is determined when compiling local estimates at the base or current price level. The estimate includes not only the consumption of materials in construction, but also the overheads in construction that accompany all stages of the process.
The standards are calculated according to the collections of GESNm-2001, GESN-2001 and GESNr-2001.
The composition of overhead costs, the articles of which are combined enlarged according to their intended purpose:
- Administrative and economic (43.45%);
- For servicing construction workers (37.32%);
- On the organization of work at construction sites (15.7%);
- Other expenses (3.53%), which include depreciation on intangible assets, advertising costs, payments on bank loans.
- Costs not taken into account as norms, but attributable to overhead expenses (insurance payments, taxes and other deductions, certification costs, payments to employees by court order, etc.)