Ways to reduce the cost of construction and installation work. Ways to reduce construction costs. Ways to reduce the cost of smr

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Types of jobs

Actual volume (2017)

Planned volume

Deviation (+ ;-)

Types of jobs

absolute value, thousand rubles

absolute value, thousand rubles

Road construction

Reconstruction of the road network

Overhaul of highways

Total material costs

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

Reducing the cost of construction and installation work can be achieved through:

The use of productive equipment (to reduce fuel and electricity consumption, the cost of repair and maintenance of construction machines and mechanisms);

Increasing the shift with a change in the operating mode of construction organizations, transport engaged in transportation within the construction site, the introduction of cost-effective technology;

Reorganization of construction production management;

Saving materials through rational supply, storage and consumption.

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

The choice of a rational pace, construction time;

Optimization of the range of products, types of work;

Determination of the rational degree of use of production capacity;

Construction machinery renovation policy;

A set of an effective portfolio of reserves;

Optimal management of stocks of raw materials, materials, structures;

Professional marketing.

Traditional factors are assessed as follows.

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

B. Decrease in the cost of construction and installation work (Sv) due to an increase in production while improving the use of construction machines and mechanisms can be calculated by the formula

B. Reducing the cost of construction and installation work from increasing labor productivity by increasing the prefabrication of construction is determined by the formula

Particular attention should be paid to the element "Reducing overhead costs." When developing overhead costs, their reduction in individual budget items is taken into account, taking into account the savings from organizational, production and economic activities. In this case, additional wages are determined on the basis of data from the work plan, and the cost of social insurance- based on the payroll and the established rates of divisions for social insurance; health care costs for workers are determined on the basis of special calculations; wear of temporary (non-title) fixtures and fittings, structures is calculated on the basis of established wear rates. To further substantiate the calculations for the compilation of the estimate of overhead costs, the calculation of the savings of overhead costs is carried out due to the relative decrease in their conditionally constant part due to the increase in the volume of construction and installation work and the reduction in the duration of construction in the planned 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

The increase in production in comparison with the estimate will reduce overhead costs by the amount determined by the formula

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

The coefficients Кп, Кв, К3, which are part of the last three formulas, are determined for each construction organization based on its characteristics.

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

Considering ways to reduce material costs, it is necessary to take into account all the elements that make up these costs. One of the main ways to reduce the cost of purchased raw materials and materials is to reduce the consumption of materials.

Reducing material consumption is achieved in the following ways:

- introduction of technology that reduces or eliminates the formation of unused waste;
- the use of innovative materials;
- optimization and periodic reduction of material consumption rates;
- material and moral stimulation of a careful attitude to the consumption of resources by the employees of the enterprise;
- using the results of scientific research in the field of resource conservation in the development of production technology;
- development of strategies and tactics for resource conservation;
- modernization of the means of production;
- secondary use of production wastes.

Material cost and use efficiency analysis working capital it is produced according to the indicators of material and energy consumption, material efficiency, turnover (use) and load (turnover duration) ratios of working capital, production cost.

This analysis allows you to develop measures to reduce material costs and, consequently, improve the efficiency of the enterprise.

The total cost of resources and materials depends on the volume and structure of production, the amount and price of resources spent per unit of each product.

By the method of chain substitutions of indicators of the previous and planned periods, the change in material costs is determined depending on changes in the volume and structure of production, consumption rates and prices for raw materials. The practice of chain substitutions shows that the greatest impact on the reduction of material costs have a reduction in unit costs and an increase in production volumes.

For each enterprise, the most significant reserves for reducing material costs are determined (obsolete technology, ineffective quality management system, low qualifications of workers or their negligent attitude to saving resources, underutilization of available capacities, etc.)

An increase in the volume of production entails a decrease in material costs per unit of production, because an increase in the volume of purchases of resources helps to reduce the price of them, the costs of manufacturing devices are reduced, the amount of production waste is reduced, and the energy intensity of work is reduced.

In the case of a lack of the level of professionalism and culture of employees, a decrease in material costs can be achieved by increasing investments in human capital and optimizing the system for stimulating personnel. Poor product quality also leads to an increase in material costs, therefore, in this case, it is necessary to improve the quality management system.

Thus, there are reserves common for all enterprises to reduce material costs, for example, recycling and increasing the use of secondary raw materials from waste, the use of innovative technologies and materials. A number of specific a specific enterprise reserves is determined on the basis of an analysis of the results of the enterprise.

Figure 2 shows the main ways to reduce costs.

The following main directions of reducing the cost of manufacturing products can be distinguished:

1. Raising the technical level of production. This is the introduction of new, progressive technology, mechanization and automation of production processes; improving the use and application of new types of raw materials and materials; design change and technical characteristics products; other factors that increase the technical level of production. For this group, the impact on the cost of scientific and technological achievements and advanced experience is also analyzed.

Cost reduction can occur when creating automated systems management, use of computers, improvement and modernization of existing equipment and technology. Costs are also reduced as a result of the integrated use of raw materials, the use of economical substitutes, and the full use of waste in production. A large reserve is fraught with the improvement of products, a decrease in its material consumption and labor intensity, a decrease in the weight of machinery and equipment, a decrease in overall dimensions, etc.

2. Improving the organization of production and labor. A decrease in the cost price can occur as a result of changes in the organization of production, with the development of specialization of production; improving production management and reducing costs for it; improving the use of fixed assets; improvement of material and technical supply; reduction of transportation costs; other factors that increase the level of organization of production.

Expansion of specialization and cooperation is a serious reserve for reducing production costs. At specialized enterprises with mass-flow production, the cost of production is much lower than at enterprises that produce the same products in small quantities.

The reduction in operating costs occurs as a result of improving the maintenance of the main production, for example, the development of continuous production, the streamlining of auxiliary technological work, the improvement of the instrumental economy, and the improvement of the organization of control over the quality of work and products. A significant reduction in the cost of living labor can occur with a reduction in the loss of working time, a decrease in the number of workers who do not fulfill the output standards. Additional savings arise when improving the management structure of the enterprise as a whole. It is expressed in a reduction in management costs and in savings in wages and salaries due to the release of management personnel.

With the improvement of the use of fixed assets, a decrease in the cost price occurs as a result of an increase in the reliability and durability of equipment; improvement of the preventive maintenance system; centralization and implementation of industrial methods of repair, maintenance and operation of fixed assets.

Improving logistics and utilization material resources is reflected in a decrease in the consumption rates of raw materials and materials, a decrease in their cost due to a decrease in procurement and storage costs. Transportation costs are reduced as a result of lower costs for the delivery of raw materials and materials, for the transportation of finished products.

Certain reserves for cost reduction are laid down in the elimination or reduction of costs that are not necessary in a normal organization production process(excess consumption of raw materials, materials, fuel, energy, additional payments to workers for deviating from normal working conditions and overtime work, payments for recourse claims, etc.). This also includes such most common production losses as losses from rejects. Identifying these unnecessary costs requires special methods and the attention of the enterprise team. Elimination of these losses is a significant reserve for reducing the cost of production.

3. The next factor affecting the cost of production is labor productivity. It should be borne in mind that the reduction in production costs is largely determined by the correct ratio of the growth rates of labor productivity and growth of wages. The growth of labor productivity must outpace the growth of wages, thereby ensuring a decrease in production costs.

Let us consider in what conditions, with an increase in labor productivity at enterprises, labor costs per unit of output are reduced. An increase in production output per worker can be achieved through the implementation of organizational and technical measures, due to which the production rates and, accordingly, the prices for the work performed are changed and due to overfulfillment of the established production standards without organizational and technical measures.

In the first case, the enterprise receives savings on the wages of workers. This is explained by the fact that in connection with a decrease in prices, the share of wages in the cost of a unit of production decreases. However, this does not lead to a decrease in the average wage of workers, since the organizational and technical measures taken make it possible for workers to produce more products with the same labor costs.

In the second case, the cost of wages workers in the unit cost does not decrease. But with an increase in labor productivity, the volume of production increases, which leads to savings on other items of expenditure, in particular, the costs of servicing production and management are reduced.

4. It is also important to reduce shop floor and general plant costs. This consists primarily in simplifying and reducing the cost of the administrative apparatus, in saving on administrative expenses; and also in reducing the cost of wages of auxiliary and auxiliary workers.

A change in the volume and structure of products can lead to a relative decrease in conditionally fixed costs (except for depreciation), depreciation charges, a change in the nomenclature and range of products, and an increase in its quality. With an increase in the volume of production, the number of conditionally fixed costs per unit of production decreases, which leads to a decrease in its cost.

5. Changing the range and range of products manufactured is one of the important factors affecting the level of production costs. With different profitability of individual products (in relation to the cost price), shifts in the composition of products associated with improving its structure and increasing production efficiency can lead to both a decrease and an increase in production costs.
6. Improved use natural resources... It takes into account: changes in the composition and quality of raw materials; changes in the productivity of deposits, the volume of preparatory work during production, methods of extracting natural raw materials; changes in other natural conditions. These factors reflect the influence of natural (natural) conditions on the value of variable costs.
7. Industry and other factors: commissioning and development of new workshops, production units and industries, preparation and development of production in existing associations and enterprises; other factors.
8. Significant reserves are laid down in reducing the cost of preparing and mastering new types of products and new technological processes, in reducing the costs of the start-up period for newly commissioned workshops and facilities.

Impact on cost marketable products changes in the location of production is analyzed when the same type of product is produced at several enterprises with unequal costs as a result of the use of different technological processes. In this case, it is advisable to calculate the optimal placement certain types products by the enterprises of the association, taking into account the use of existing capacities, reducing production costs and on the basis of comparing the optimal option with the actual one to identify reserves.

If changes in the amount of costs in the analyzed period are not reflected in the above factors, then they are referred to others: for example, a change in the size or termination of various kinds of obligatory payments, a change in the amount of costs included in the cost of production, etc.

COST REDUCTION IN THE BUSINESS OF ROAD CONSTRUCTION INDUSTRY

Babkov Sergey Romanovich

master "s degree student of don state technical University

Russia, Rostov-on-don

Osadchaya Natalia Alekseevna

scientific adviser Candidate of Economic Sciences, Associate Professor Marketing and Engineering Economics degree student of don state technical University

Russia, Rostov-on-don

ANNOTATION

The article is devoted to the issues of cost optimization at enterprises of the road construction industry, the main methods of cost reduction through the introduction of innovative materials and the use of optimal logistics supply chains are given.

ABSTRACT

The article is devoted to the optimization of costs in the road construction industry, the main methods of cost reduction through the introduction of innovative materials and the use of optimal logistics supply chains.

Keywords: costs, optimization, innovation, cost, construction.

Analyzing the activities of construction enterprises, it can be concluded that the main directions of cost optimization are to reduce the volume of material costs, reduce the amount of costs associated with personnel, and reduce costs through the introduction of innovative technologies.

A decrease in material costs can be realized by reducing the volume of costs for transportation and procurement, using more accessible or efficient cheap materials, limiting costs in the field of storing materials in warehouses, as well as changing the structure of work in the direction of lower material consumption.

It is important to take market conditions into account when determining the list of materials to be used. That is, the priority of the enterprise should be the long-term contracts with suppliers who provide materials at favorable prices and organize timely deliveries.

Ensuring timeliness in the field of deliveries allows you to reduce costs, since the stability of supply eliminates the possibility of downtime, unplanned extension of the term of work and other types of additional costs.

Due to the high competition in the market of the Rostov region and the city of Rostov-on-Don, in particular, prices for similar raw materials and materials may differ within 20-30%, therefore suppliers apply various discount programs.

The most widespread is the discount associated with the volume of the consignment. Also, discounts associated with the use of a specific logistics company are often used, discounts regular customers and seasonal discounts.

Significant impact on cost construction works has the quality of materials, the properties of products that are important for consumers, as well as the economic characteristics of the enterprise, depend on it.

The innovative materials used in the construction of highways, along with their high cost, help to reduce labor costs. This provides an overall savings in total cost.

This allows you to reduce the time of use of machines and mechanisms, reduce rent and reduce transport costs, since most of the new materials are lighter.

An effective method of reducing material costs is the concentration of the enterprise in the field of less material-intensive work. From the analysis of the statistical data of the analysis, it can be seen that more than half of the work of all construction companies is construction work, which is the most material-intensive. The increase in production volumes in the direction of reconstruction and overhaul contributes to the reduction in the volume of costs.

Reducing the share of construction work to 30% and setting up a network of suppliers, based on the analysis, provide the following opportunities to reduce the volume of material costs indicated in Table 1. When implementing these measures, it is possible to reduce the amount of material costs by 788,941.78 thousand rubles. or 17% while maintaining the volume of work at the level of 2017.

Another way to reduce the cost of construction and installation work is the introduction of new technologies.

For example. in road construction, a promising direction for reducing costs is the construction of roads from asphalt-concrete mixtures. This technology benefits in the fact that the periods between major road repairs are significantly increased, which makes it possible to almost double the service life of road surfaces, while simultaneously reducing energy (almost twice) and the cost of material resources by 1.5 times.

As shows Foreign experience the most promising and preferred direction of policy in the field road construction is its focus on the creation of roads as a solid asset. For road construction, the following types of innovative technologies are distinguished (Figure 1).

Of course, at present, not all enterprises are ready and use innovative materials due to their high cost relative to the materials used.

Table 1

Predictable calculation of the effectiveness of material costs (for example, a road construction enterprise)

Figure 1. Types of innovative technologies

Another reserve for cost reduction is the introduction of innovative technologies at the design stage, which is 5% of the total contract value.

Cost management in road construction enterprises is closely related to optimization in supply chains during construction of facilities. Optimizing costs through improved logistics can be an effective way to reduce construction costs.

Another reserve for reducing construction costs is the use of local building materials. This circumstance allows to reduce the cost of purchase, transportation, and further in the future will reduce the cost of capital repairs of infrastructure facilities.

Bibliography:

Volkov A.A., Silka D.N., Lebedev K.A. Improving approaches to cost management in construction. Economics and Entrepreneurship 2017 No. 4-2 (81). S 500-503
Lozhkina A.Yu. Quality management based on cost management in construction. Photin readings. 2014 No. 1 (1). P.145-151
Nurkasheva N.S. Cost management in road construction organizations Internauka. 2018. No. 6 (40). S. 52-53.
Khamkalova I.G. Cost management taking into account the interests of the owner as a tool to increase the investment attractiveness of the housing construction sector. Bulletin of the Irkutsk State Economic Academy (Baikal State University of Economics and Law) 2011. No. 1 P.25