The proposed Methodology allows cost evaluations to be carried out quickly and without having extensive knowledge of the Economy applied to construction, since it is only necessary to have the contracted Budget or the estimated value of the work as basic data and a calculator on hand with the which to apply the formulas that are part of each Table and by that way to know in advance the expected expenses and the profits that can be achieved, which is very important in a process of analysis of the constructive process, preparation of offers and tendering of plays. It is also a work and control tool for professionals and technicians in charge of efficiently directing the construction of architectural, industrial and engineering works,and they can use it automatically with the help of Microsoft Excel knowing the construction and assembly values executed or planned, as well as that of the independent budgets contracted and / or charged to the client. At the company level it can be used working with the summary values of all the works. It also allows drawing up plans that respond to the budgets of the contracted works, as well as drawing up on solid bases the emerging plans to lower the expected costs.as well as drawing up on solid bases the emerging plans to lower the expected costs.as well as drawing up on solid bases the emerging plans to lower the expected costs.
The guide for the preparation of Cash Flows ensures that all possible Income and Expenses that correspond to those collected in the items of the PRECONS are registered and controlled uniformly in each Brigade without danger of overdrafts to the detriment of the efficiency of the works contracted and the Company.
The Economic Directorates will have an auxiliary method that will allow them to carry out statistical analyzes by groups of works in search of increasingly real and challenging future plans to achieve greater efficiency.
Competitiveness forces us to reduce costs and we have to do this. This is an open road in use and improvement.
INTRODUCTION
It is evident that cost is not the most important thing for most construction managers, nor is it used in analysis as a working tool. It is the factors related to costs that determine the speed of the process that materializes what is programmed and the way in which resources are used efficiently. Globally, the success of a project is measured by the approximation that has been reached between the final costs of the project and the costs that had been anticipated, although currently we do not do so.
The entire MICONS system is based on the Works Budgets, from them emanates the necessary financing for the operation from the base to the superstructure, that is why it can be affirmed that " the work is the basic cell of construction ".
The PRECONS, "Construction Price System" that emerged in 1998, as well as its predecessors the SPUC and CPC, base the construction price calculation by variant lines on the costs that are revealed in the construction process, and its Instruction Complementary in its chapter IV it details the content of the items of Direct and Indirect Costs that make up said prices. Paradoxically, the Economic Accounting in force in the MICONS does not record all the expenses in the same way that the PRECONS classifies them and they are grouped into items that in fact artificially distort them and do not allow us to have a more accurate idea of the real behavior of those expenses, thus remaining limited as more realistic analysis tools.
Looking for a mechanism close to that used by the economic apparatus, but adjusted to that specified in the PRECONS, that would allow comparative analysis of costs in the works, brigades and company, and taking as a basis the Budgets contracted and executed, we arrived at the result that Here we present, whose objectives are the following:
OBJECTIVES
- Provide the Company with a tool to estimate and / or check the behavior of expenses in a work in progress and even a set of works Provide a guide for the preparation and review of Cash Flows that respond to the Budgets of the Works Contracted.Create the basis for a future guide to accounting for expenses and income in construction.Get a closer approximation between accounting and PRECONS.
I.- WORK DEVELOPMENT
1.1- The PRECONS Works Budget.
The construction work or service budget is the result of the evaluation of all the actions that are planned to be carried out to carry out the construction and assembly work of the parts that make up a work. The PRECONS works budget is divided into three parts: Direct Costs, Indirect Costs and Independent Budgets.
The expense items that make up the General Budget of the Work are the following:
1-Direct Cost
It includes the expenses that are included directly in the cost of construction, and is made up of: Direct cost of materials, Direct cost of labor, Direct cost of equipment use, Auxiliary means and small mechanization.
2-Direct Cost of Materials
Associated supplies, those that are within the Price or Budgetary Norms considered within the prices of the variant lines.
Supplies under specifications, those that are not within the Price Standards and therefore are not included in the prices of the variant lines, which are called supplies under specifications.
It includes the percentages of standard losses of materials in the placement process, as well as the cost of water consumption for preparing the concrete on site.
The prices of supplies are determined in terms of delivery upon leaving the supplier's warehouse, not including transportation costs to the site, nor the corresponding commercial surcharges or margins.
3-Direct Cost of Labor
- Wages Seniority Paid rest Other salary increases Tax on the use of the labor force Contribution to Social Security
They are framed in those established in the Schedules of Hourly Labor Rates, which include basic wages, current tax provisions, salary increases for special authorizations, seniority, paid rest, social security and others expressly authorized by the Ministry of Finance and Prices.
- Direct Cost of Equipment Use
They are framed in those established in the Schedules of Hourly Cost of Use of Construction Equipment.
It does not include the transfers and assemblies of construction equipment in the transportation of these to the construction site and their assembly to leave them ready to be used, nor the costs of their dismantling.
- Auxiliary Resources and Small Mechanization
Summarizes those small expenses not individually quantifiable, such as the depreciation of small tools, supplies, auxiliary machinery, indirect labor, auxiliary systems, and the like, that intervene in the construction price, as well as the small amounts of non-quantifiable material. that take part in it, which must be integrated into direct costs.
7- Indirect Costs
Includes the amounts of expenses incurred in activities associated with production, not identifiable with a specific product or service . They are broken down into: Construction site expenses, Technical preparation and bid preparation expenses, Expenses prior to the start of the work, Brigade management expenses, and Company Management expenses.
Technical preparation and bid preparation expenses
It includes the expenses of salaries, taxes and other expenses of the personnel responsible for these activities, expenses of articles and office, computer, communication and transportation means used, per diems, incurred during the entire stage of preparation of the offer until the signature of the Contract.
Expenses prior to the start of the Work
It includes the expenses incurred in the stage comprised from the signing of the Contract of Execution of the Work until the beginning of the works in the area of the work.
Construction Site Expenses
It includes among others the following expenses:
Quality tests of the construction services carried out, includes expenses for labor, materials and third-party services.
Tools, materials and various products that are in common use throughout the work, such as oxygen, acetylene, tow and others, only in cases that have not been considered in construction prices.
Waste in the construction production process not included in the Direct Materials Costs.
Topographic rethinking including the expenses in materials, technical personnel and labor and use of construction equipment used in the work.
Construction of stakeout fences, includes materials, labor and other expenses.
Costs of horizontal and vertical transfer of material resources for construction and assembly and of equipment to be assembled in the work area, by any means, include expenses on necessary equipment such as cranes, trucks, winches, motorcycle dumpers and others, as well as salary expenses of the required personnel with the corresponding surcharges.
Loading and unloading of material resources for construction and assembly and equipment to be assembled on site, includes wages paid during the unloading, with all the surcharges in force, and the equipment necessary for its realization (hoists, cranes and others).
Warehouses for material resources for construction and assembly and equipment to be assembled, includes expenses for wages, taxes and other expenses of the personnel in charge of the activity, used office materials, depreciation of used equipment, losses that occur in storage and handling in the area of the work.
Construction equipment stops as a consequence of the work execution process.
Repair and maintenance of other construction equipment commonly used in the works.
Salaries paid for mobilizations, licenses, maternity or other aspects that the Builder has to pay with his resources, in accordance with the provisions.
Work protection and hygiene expenses according to the plan prepared for the work, which includes personal protection means, wages, materials and others, incurred in the installation and removal of collective protection means, such as: meshes, railings and others.
Marketing and coordination expenses for the delivery of materials to the site, includes transportation, communications, salaries, office supplies and other necessary expenses of the personnel responsible for this task.
Electricity and communications, including radio plants and other means at the service of the work.
Water, except those incurred in the manufacture of concrete.
Expenses related to cleaning the work.
Administration, management and production control costs of the Construction Site.
Brigade management expenses.
It includes the expenses incurred in the administration activities of the Company and those that have a general character all the activities of the same. It is quantified by the contribution that goes from the work to cover these expenses.
Company management expenses.
Includes expenses incurred in the administration activities of the Company and those that are of a general nature. It is quantified by the contribution of the work destined to defray these expenses.
8-Expenses of the Independent Budgets:
It includes the items that are not part of the variant line prices, that is, those expenses not included in the items that make up Direct and Indirect Costs. It includes expenses related to temporary facilities, transportation of supplies, construction insurance, bank charges and other additional expenses identified as such in the Construction Price System (PRECONS), thus recognized by the Client who will take place during the execution of the work, and for which independent budgets are prepared.
Temporary Facilities
It includes the provisional buildings and facilities necessary for the execution of the work, such as:
Material warehouses
Tool diapers
On-site workshops that do not constitute investments
Technical networks of water, electricity, sewerage and others necessary for the execution of the work.
Bathrooms and lockers
Kitchens and dining rooms
Contractor / executor offices
Access and circulation routes in the work area. Fences and sentry boxes
Supplies Transportation Expenses
It includes the surcharge rates that the Contractor / executor pays to the Supplier when appropriate according to what is established, as well as the expenses that must be considered from the distances agreed in the contract to travel from the warehouse or reception center to the work, applying the current transportation rates and regulations approved by the Ministry of Finance and Prices according to the type of transport used and according to the classification of the loads.
Includes the transportation costs of all national and import supplies, associated and under-specified supplies, fuel, tools and other contractor supplies, technological and institutional materials and equipment that are the object of the execution of the work, which must be considered.
The costs of transfer of materials, technological and institutional equipment in wells and galleries.
Other Additional Expenses
Those that depend on the specific conditions of execution of the construction services are considered, when these are assumed by the Contractor / executor, such as:
Additional quality tests of the materials used, at the request of the Client.
Transportation, assembly and disassembly of construction equipment, the value of which is not included in the Hourly Cost of Equipment Use.
Transportation of daily personnel to the construction area.
Transportation of pass and holiday personnel and diet expenses.
Shelter expenses
Surveillance and security services.
Other transportation costs of: water in places where there are no networks or facilities to ensure the supply of water and its transportation is necessary; leftover material, waste, debris and all related to the cleaning of the work.
Other specific aspects that are incurred in the execution of the work and that are agreed between the Client and the Contractor / executor.
Banking expenses
Includes interest and other bank expenses in the corresponding proportion, depending on the agreed forms and terms of payment.
Insurance
Includes expenses for insurance premiums of any kind that have not been included in other items, determined by the anticipated responsibilities, premiums and other aspects agreed upon between the Parties in the contract for the execution of construction services.
Unforeseen
It can include all or part of the contingencies listed below, those that depend on the conditions and definitions that exist when contracting construction services and the work itself.
Risks in estimating prices, costs, execution time, yields and in preparing budgets and offers.
Economic variations in material acquisition prices, labor rates and the hourly cost of equipment use.
Other specific or not foreseeable conditions with precision in contracting the construction service.
9-Total Cost
It is the sum of the items Direct Cost, Indirect Costs and Expenses of the Independent Budgets.
10-Utility
It includes the profit that corresponds to the Contractor / executor for the construction services and other works or activities of his responsibility in the execution of the work.
11- Total Value of the Construction Work Service
It is the sum of the Total Cost and Profit items.
II- PREMISES FOR THIS BREAKDOWN OF COSTS .
For the preparation of this work, the percentage breakdown of the costs of the Typical CPC calculation formula was taken as a reference since those of the PRECONS have not been published, thus carrying out the analyzes, adaptations and corrections necessary to make them coincide with the coefficients. set in the Typical Formula of the PRECONS 2002. In addition, the breakdowns of the indirect costs statistically achieved by the main Engineering Services of the country and which serve as the basis for financing the work of the Basic Contractors Units were taken. The deviations that may arise will be rectified from the statistical studies derived from the application of this methodology.
The following hundreds were assumed based on a sampling carried out and in consultations with similar companies to obtain the necessary initial data in case of not having the corresponding budget documentation and work based on estimated or expected values:
Independent Budgets - 18% to 25% of the production to be executed, for estimates. For a work in progress, the actual value of contracted PIs is taken.
This result is subtracted from the total estimated value or the proposed plan and we obtain the approximate value of construction and assembly.
Direct Material Cost ----- 60% to 75% of the construction and assembly value.
Direct Labor Cost.---- 35% to 25% of the construction and assembly value.
Direct Equipment Cost --------- 5% to 10% of the construction and assembly value.
- SPREADSHEET FOR THE BREAKDOWN OF THE COSTS OF A WORK OF
- Plan, Estimated value and / or Production. Construction and Assembly = (Plan minus 18 to 25% Plan, which corresponds to independent budgets). Independent Budgets = (18% to 25% of a) Direct Cost of Materials C1: 60 % (b) / 1,16287
- Placed Materials: 0.14 445 (d) Auxiliary Materials: 0.17045 (d) Complementary Materials: 0.04830 (d) Semi-finished Materials: 0.43094 (d) Precast Materials: 0.17504 (d) Water for concrete: 0.03082 (d)
- Direct Cost of Labor C2: 35% (b) / 1, 395 444.
- Salary: 0.47105 (e) Paid rest: 0.05997 (e) Social Security: 0.10071 (e) Seniority: 0.04710 (e) Special Authorizations: 0.14132 (e) Payroll Taxes: 0, 17985 (e)
- Direct Cost of C3 Equipment: 5% (b) / 1,395 444
- Fuel: 0.14892 (f) Batteries: 0.06058 (f) Lubricants: 0.03855 (f) Tires: 0.14477 (f) Electricity: 0.01731 (f) Operator Wages: 0.18017 Assistant Wages: 0.03776 (f) Paid Rest: 0.01302 (f) Social Security: 0.02187 (f) Seniority: 0.01378 (f) Special Amortizations: 0.03069 (f) Payroll Payments Tax: 0.03904 (f) Equipment depreciation: 0.06125 (f) Amortization: 0.11487 (f)
- Repairs: 0.05853 (f) Maintenance: 0.01888 (f) REPAIRS Salary Costs (repairs) = 0.00534 (f) Rest paid = 0.00068 (f) Social Security = 0.00114 (f) Seniority = 0.00053 (f) Special Authorizations = 0.00160 (f) Payroll Tax = 0.00204 (f) Materials (repairs) = 0.03304 (f) Other Expenses = 0.01416 (f)
MAINTENANCE
- Salary costs (maintenance) = 0.00222 (f) Rest paid = 0.00026 (f) Social Security = 0.000 48 (f) Seniority = 0.00022 (f) Special Authorizations = 0.00067 (f) Payroll Tax = 0.00085 (f) Materials (repairs) = 0.01416 (f)
- Auxiliary Means and Small Mat. C4: 3% (C1 + C2 + C3). Total Direct Costs C5: (C1 + C2 + C3 + C4) Indirect Costs: 12.9% (h)
- Quality Tests: 0.00157 (C5) Tools: 0.00432 (C5) Diverse Materials and Products: 0.00247 (C5) Losses of the Production Process: 0.00213 (C5) Topographic Stakeouts: 0.00131 (C5) Horizontal and Vertical Transfer: 0.00494 (C5) Loading and Unloading of Material Resources: 0.00442 (C5) Storage of Material Resources: 0.00496 (C5) Construction of Staking Fences: 0.00119 (C5) Stops of the Construction Equipment: 0.00278 (C5) Repair and Mtto of Construction Equipment: 0.00395 (C5) Salaries for Licenses, Maternity, others: 0.00161 (C5) Protection and Hygiene of the Work: 0.00154 (C5) Marketing and coordination of Materials: 0.00562 (C5) Technical Repair and preparation of Offers: 0.00689 (C5) Administration, Management and Control of the Prod.: 0.06926 (C5) Electricity: 0.00341 (C5) Communications: 0.00278 (C5) Water: 0,00267 (C5) Cleaning of Works: 0.00118 (C5)
- SPREADSHEET FOR BREAKDOWN OF THE COSTS OF AN INDUSTRIAL WORK.
- Plan, Estimated Value and / or Production Construction and Assembly = (Plan minus 18 to 25% of (a), which corresponds to independent budgets). Independent Budgets = (18% to 25% of a) Direct Cost of Materials C1: 60% (b) / 1,16287
- Placed Materials: 0.14 424 (d) Auxiliary Materials: 0.17046 (d) Complementary Materials: 0.04831 (d) Semi-finished Materials: 0.43087 (d) Precast Materials: 0.17506 (d) Water for concrete: 0.03106 (d)
- Direct Cost of Labor C2: 35% (b) / 1, 395 444.
- Salary: 0.47105 (e) Paid rest: 0.05997 (e) Social Security: 0.10071 (e) Seniority: 0.04710 (e) Special Authorizations: 0.14132 (e) Payroll Taxes: 0, 17985 (e)
- Direct Cost of C3 Equipment: 5% (b) / 1,395 444
Fuel: 0.14578 (f)
Batteries: 0.02476 (f)
Lubricants: 0.03888 (f)
Tires: 0.12900 (f)
Electricity: 0.01458 (f)
Operator Salaries: 0.18142 (f)
Assistant Salaries: 0.03834 (f)
Rest Paid: 0.04920 (f)
Social Security: 0.02211 (f)
Antiquity: 0,011036 (f)
Special Amortizations: 0.03102 (f)
Payroll Payments Tax: 0.03946 (f)
Equipment depreciation: 0.06264 (f)
Amortization: 0.11609 (f)
Repairs: 0.05298 (f)
Maintenance: 0.02169 (f)
REPAIRS
- Salary costs (repairs) = 0.00519 (f) Rest paid = 0.00066 (f) Social Security = 0.00111 (f) Seniority = 0.00052 (f) Special Authorizations = 0.00156 (f) Tax Payment Payroll = 0.00198 (f) Materials (repairs) = 0.03548 (f) Other Expenses = 0.00648 (f)
MAINTENANCE
- Salary costs (maintenance) = 0.00763 (f) Rest paid = 0.00097 (f) Social Security = 0.00163 (f) Seniority = 0.00076 (f) Special Authorizations = 0.00023 (f) Payment Tax Payroll = 0.00291 (f) Materials (maintenance) = 0.00756 (f)
g) Auxiliary Resources and Small Mat. C4: 3% (C1 + C2 + C3).
h) Total Direct Costs C5: (C1 + C2 + C3 + C4)
i) Indirect Costs: 12.9% (h)
Quality Tests: 0.00157 (C5)
Tools: 0.00432 (C5)
Materials and Miscellaneous Products: 0.00247 (C5)
Production process losses: 0.00213 (C5)
Topographic stakeouts: 0.00131 (C5)
Horizontal and Vertical Transfer: 0.00494 (C5)
Loading and Unloading of Material Resources: 0.00442 (C5)
Material Resources Storage: 0.00496 (C5)
- Construction of Stakeout Fences: 0.00119 (C5)
Construction Equipment Stops: 0.00278 (C5)
Repair and Mtto of Construction Equipment: 0.00395 (C5)
Salaries for Licenses, Maternity, others: 0.00161 (C5)
Protection and Hygiene at Work: 0.00154 (C5)
Marketing and Coordination of Materials: 0.00562 (C5)
Technical Repair and Preparation of Offers: 0.00689 (C5)
Administration, Management and Control of the Prod.: 0.06926 (C5)
Electricity: 0.00341 (C5)
Communications: 0.00278 (C5)
Water: 0.00267 (C5)
Cleaning of Works: 0.00118 (C5)
j ) Total Costs C7: (C5 + C6)
k) Cost of elaboration CE: 1.16287 (C2 + C3)
- l) C8 PROFITS: 20% (CE)
V- SPREADSHEET FOR THE BREAKDOWN OF THE COSTS OF AN ENGINEERING WORK.
a) Plan, Estimated Value and / or Production
b) Construction and Assembly = (Plan minus 18 to 25% of (a), which corresponds to independent budgets).
c) Independent Budgets = (18% to 25% of a)
- e) Direct Cost of Materials C1: 60% (b) / 1.16287
- Placed Materials: 0.12238 (d) Auxiliary Materials: 0.17046 (d) Complementary Materials: 0.02622 (d) Semi-finished Materials: 0.43094 (d) Precast Materials: 0.17482 (d) Concrete water: 0, 07518 (d)
e) Direct Cost of Labor C2: 35% (b) / 1, 395 444.
- Salary: 0.47105 (e) Paid rest: 0.05997 (e) Social Security: 0.10071 (e) Seniority: 0.04710 (e) Special Authorizations: 0.14132 (e) Payroll Taxes: 0, 17985 (e)
f) Direct Cost of C3 Equipment: 5% (b) / 1,395 444
Fuel: 0.05580 (f)
Batteries: 0.05074 (f)
Lubricants: 0.03924 (f)
Tires: 0.06019 (f)
Electricity: 0.01440 (f)
Operator Salaries: 0.21778 (f)
Assistant Salaries: 0.07451 (f)
Rest Paid: 0.01326 (f)
Social Security: 0.02228 (f)
Antiquity: 0,01042 (f)
Special Amortizations: 0.03126 (f)
Payroll Taxes: 0.03978 (f)
Equipment depreciation: 0.15623 (f)
Amortization: 0.11645 (f)
Repairs: 0.05858 (f)
Maintenance: 0.01954 (f)
REPAIRS
- Salary costs (repairs) = 0.00542 (f) Rest paid = 0.00069 (f) Social Security = 0.00116 (f) Seniority = 0.00054 (f) Special Authorizations = 0.00162 (f) Payment Tax Payroll = 0.00207 (f) Materials (repairs) = 0.03394 (f) Other Expenses = 0.001314 (f)
MAINTENANCE
- Salary costs (maintenance) = 0.00267 (f) Rest paid = 0.00034 (f) Social Security = 0.00057 (f) Seniority = 0.00027 (f) Special Authorizations = 0.00080 (f) Tax Payment Payroll = 0.00102 (f) Materials (maintenance) = 0.01387 (f)
- Auxiliary Means and Small Mat. C4: 3% (C1 + C2 + C3). Total Direct Costs C5: (C1 + C2 + C3 + C4) Indirect Costs: 12.9% (h)
Quality Tests: 0.00157 (C5)
Tools: 0.00432 (C5)
Materials and Miscellaneous Products: 0.00247 (C5)
Production process losses: 0.00213 (C5)
Topographic stakeouts: 0.00131 (C5)
Horizontal and Vertical Transfer: 0.00494 (C5)
Loading and Unloading of Material Resources: 0.00442 (C5)
Material Resources Storage: 0.00496 (C5)
- Construction of Stakeout Fences: 0.00119 (C5) Stops of Construction Equipment: 0.00278 (C5)
Repair and Mtto of Construction Equipment: 0.00395 (C5) Salaries for Licenses, Maternity, others: 0.00161 (C5)
Protection and Hygiene at Work: 0.00154 (C5)
Marketing and Coordination of Materials: 0.00562 (C5)
Technical Repair and Preparation of Offers: 0.00689 (C5)
Administration, Management and Control of the Prod.: 0.06926 (C5)
Electricity: 0.00341 (C5)
Communications: 0.00278 (C5)
Water: 0.00267 (C5)
Cleaning of Works: 0.00118 (C5)
j) Total Costs C7: (C5 + C6)
k) Cost of elaboration CE: 1.16287 (C2 + C3)
- m) C8 PROFITS: 20% (CE)
VI- CASH FLOW TO CONTROL THE BUDGET OF THE WORK.
The CASH FLOW or Budget of Income and Expenses is prepared from the Budget of the Work, making a breakdown of each of its items according to the PRECONS and the Budget of Expenses in MLC calculated according to RESOLUTION 81/98, in national currency (MN) and freely convertible currency (M.LC.) as appropriate, with the estimated income and expenses expected for the total work.
The following sections serve as a GUIDE to prepare CASH FLOWS and uniformly control the income and expenses present in the execution of the works must be part of the corresponding calculation sheets that are prepared for this purpose:
INCOME:
O10 Sales
O11 Sales Execution of Works
O12 Sales Construction Maintenance
O13 Sales Other Production and services
O20 Credits
O30 Cost plus up to 10%
O40 Builder's Supplies
O41 Equipment and supplies for the same
O42 Mini mechanization
O43 Other material expenses
O44 Provisioning
O45 Cleaning products
O46 Clothing and footwear
O47 Living conditions
O48 Protection of man
O49 Transport of personnel
O50 Office, drawing and computing materials
O51 Measuring means
O60 Reinforced feeding
O70 Investor Financing O71 Energy carriers
O72 National supplies
O73 imported supplies
O74 Insurance
O75 Ground transportation
O80 Collection of Warranty Withholdings
O90 Others (detail)
EXPENSES:
- Materials PrincipalesSuministros nacionalesSuministros importadosOtros materials principalesSuministros of the InversionistaMateriales AuxiliaresPartes and spare repuestoInsumos for mecanizaciónElectrodos and fundentesOxigeno and acetilenoHerramientas manualesMini mecanizaciónGatos and equipment garajeNeumáticos, cameras and bateríasMedios of protecciónCondiciones of vidaAvituallamientoDocumentación técnicaReforzamiento of alimentaciónRopa and calzadoProductos for aseoMaterial office and enseresMaterial of limpiezaOtros expenses materialsEnergy carriersFuels and lubricantsLiquefied gasElectrical energyWagesBasic salaryAntiquityRemunerated restOther salary increasesAbnormal working conditionsTaxes and contributionsPayroll taxSocial security contribution 603 Land transport taxes
604 Other taxes
- Amortization Fixed assets leasing Amortization of credits - Principal Other monetary expenses Stimulation Advertising and promotion Equipment rental, handling and loading Equipment repair and maintenance 805 Insurance
806 Telephone, fax and mail services
- Ground transportation of personnel Ground transportation of materials Other monetary expenses Bank interests Contributions and Fund Transfers Contribution for the Company's Management Expenses Contribution for the Management Group's Business Expenses Contribution for other Budgets of the Agency Remittance of the Free Balance at the End
VIII- COMPUTER APPLICATION.
Microsoft Excel is an effective tool for preparing spreadsheets that automate calculations of expected or actual expenses, both on a construction site and in brigades and the company.
For CASH FLOW we also suggest Microsoft Excel with a format that includes the MN and the MLC of the contracted budget, supplements and subcontracts.
CONCLUSIONS.
This procedure or methodology tries to fill a gap of tools or work guides that those who must know and / or estimate the costs or expenses that mark the limits of the efficiency of the construction process in construction companies, from the emergence of PRECONS, in whose Instruction the weight of the items that form the costs of construction and assembly services in relation to the total values was not broken down.
We present TABLES OR SPREADSHEETS for estimating and / or calculating costs in architectural, industrial and engineering works, which make it easier for any Technician or Economist of the system to evaluate and analyze them. They allow the Managers to draw up the strategies that lead to the achievement of the necessary economic efficiency in construction.
Contains the breakdown of the items that are part of the INCOME and EXPENSES possible in the construction service that must be known by the economic departments to facilitate the preparation of CASH FLOWS of the works and the Company and ensure that no item remains due to control. We intend that each work has its Cash Flow and that these become tools of control and direction in all the Brigades.
The spreadsheets have served the Brigades and the Board of Directors of ECOAI # 4 to evaluate the behavior of expenses since January of this year and allowed drawing up an Emergency Measures Plan to keep them at the permissible levels. Monthly the Brigades carry out their analyzes and present them to the Board of Directors with the corresponding measurement plans. It has allowed the Company to date to achieve profits and managers to be interested in the economic issue in more detail and with better results.
We intend to be the starting point to establish controls or records that keep the accounting as close as possible to the expense items set by the PRECONS. It is not a perfect or finished work, it is only a work tool capable of being perfected with the work of those who welcome it with interest and dedication.
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