Integrated calculation of the cost of equipment. GK adept preparation of calculations according to aggregated standards: NCKR How to draw up an estimate according to aggregated indicators

In the absence of information about the initial cost and prime cost of the valued object, it is quite difficult to re-calculate the cost, but it is possible to calculate the value of the asset using the aggregated standards method. Cost standards are understood as indicators of the consumption of a certain resource per unit of an influencing factor (a parameter on the value of which the volume of costs depends). Integrated standards combine several cost items at once - for example, when considering the costs of materials, the total costs for this item are analyzed without dividing them into groups. To apply the method, it is necessary to have information about objects that do not necessarily have to be substitutes in relation to the equipment being evaluated and be structurally comparable, but close similarity in the composition of materials and production technology between them is necessary. The sequence of calculations is carried out in several stages.

• 1. Collection of information about several objects of the same group of equipment: cost, weight, number of technological units, number of inputs and outputs, shares of various cost items in the cost price. If cost information is presented for different periods of time, it is necessary to carry out an indexing procedure.
• 2. Calculation of aggregated standards based on an analysis of the cost structure and design features of analogues. An important issue in this regard is the choice of the influencing factor in relation to which the enlarged standard is determined. For example, if we imagine the cost of an object as the sum of material costs, costs of components, wages and indirect costs, then for each group it is necessary to determine its own influencing factor. Specific material costs are a standard that is calculated as the ratio of the material costs of the corresponding analogue object in relation to its mass. At the same time, it is also necessary to monitor the comparability of objects in terms of complexity.

Unit costs for components can be determined in several ways. With a small number of components, it is rational to calculate their cost directly, using the prices of components for each specification. If there is a large number of components, the ratio of these costs to the costs of materials is used as a consolidated standard.

For technically complex objects that do not have a large mass, as a rule, there is an inverse relationship between material costs and component costs. In this case, the influencing factor may be the number of inputs and outputs in the form of end buttons, switches, signal lamps, etc. When determining unit wage costs, the influencing factor is the number of technological units, i.e. complex parts of equipment (for example, housing, traverse, frame). To calculate the specific standard for indirect costs, which are considered collectively within the framework of the method, their percentage of the cost of wages of the main workers is taken.

After determining the specific cost standard for each area for all analogous objects, the average value is calculated, which is the aggregated standard.

3. Determination of the cost of the valued object based on calculations using aggregated standards for each cost area:

where Z mat is the material costs of the object being assessed; M ots - mass of the evaluated object; Ud.norm mat - enlarged specific standard for material costs;

where Z set is the cost of components for the object being evaluated; Z matots - material costs of the assessed object; Specific norm K()M11, - enlarged specific standard for the cost of components;

where Zp - wage costs for the object of assessment; (2 tskh.u ZL. 011 - the number of technological units at the object of assessment; Ud.norm salary - enlarged specific standard for wage costs;

where Z indirect costs are the indirect costs of the valuation object; 3 ЗП0Ц - wage costs for the valuation object; Ud.norm kosv - enlarged specific standard for indirect costs.

The calculation of the final cost of the valued object is as follows:

4. Determination of the value of the valuation object is carried out in a way that is the same for the entire cost approach to the valuation of machinery and equipment:

	Our services
	☛ Provision of various estimate services based on any initial data (project, work statement, drawings, etc.) ☛ The provision of various estimate services is carried out at the request of the customer at any rate: TSN, FER, TSNB or market; ☛ We will determine the composition and calculate the volume of all necessary materials for estimates; ☛ We will advise you on all questions regarding the cost of construction.
	Our deadlines
	We provide the shortest possible deadlines for providing various estimate services in high quality. If necessary, we are ready to work for you around the clock and on weekends.
	Our prices
	Prices for our services depend on the accuracy and volume of your source data and timing. The cost depends on the volume of work performed. You can more accurately determine the cost using. Payment can be made electronic, cash and non-cash payments.
	Our guarantees
	We are a real legal entity with an office and specialists, unlike most of our competitors, where behind the mask of a company there are private traders who, in their free time from their main work, earn extra money with random orders. You can come to our office and consult on all budget issues. You can conclude an agreement with us and pay for services by bank transfer. Our specialists will not leave you alone with the estimate after handing it over to you. We guarantee that we will make adjustments to the estimate if questions arise after checking it, and explain all the necessary issues. All this is already included in the cost of our services. More details about our warranty obligations can be found in the "" section.
	Our licenses
	Unlike most of our competitors, our estimators do periodically undergo advanced training and certification, as evidenced by attestations and certificates. In addition, our company has access to design and estimate work. You can view these documents in the section " Our certificates ".
	Examples of our work
	We have significant experience in providing various estimate services. You can see examples of work in our section " Work examples ".

In addition to direct calculation of R&D cost estimates, enlarged and simplified methods are used. These methods are used in the development of five-year and annual plans by scientific organizations. Such methods include the analogue method (parametric), regression analysis methods, calculations based on the average cost of one person-day, etc.

A) Analogue method. The essence of the method is: 1) a basic price analogue is selected; 2) correction coefficients are determined by calculation or expert method, for example, complexity coefficients ( K sl), unification ( K y), novelty ( K n) and etc.; 3) the estimated cost of basic R&D and the cost of the topic is calculated using the formula:

Where M n, M b– installed power of new and basic equipment, kW;

K u.b, K u.n– coefficients of unification of the basic and new installation;

D o.n, D o.b– the number of original parts (assemblies) of new and basic equipment.

B) Methods of regression analysis. This method is based on a generalization of statistical material and the cost of completed developments, their classification according to functional and design characteristics. Next, a correlation is established between the cost of development and the main production factors that have the greatest impact on the amount of costs. In general, the relationship between factors is expressed by the formula:

C = f (x 1, x 2, x 3...x n), (1.7)

For example, the cost of metalworking equipment - lathes - is determined by a multifactor linear equation like:

C current = A + a. V + gD + bP + uK t.o + uK u.o, (1.8)

Where With current– cost of the machine, UAH/t;

A– constant coefficient;

IN– weight of the machine, t;

D– power of electrical equipment, kW;

P– productivity, pcs/hour; kg/hour;

Who– coefficient of technical equipment in relative units;

To u.o– coefficient of equipment unification in relative units;

a, g,b, y, u- regression or elasticity coefficients that determine the percentage change in the cost of the machine when production factors change by 1%.

Cost characteristics for other types of equipment can be constructed in a similar way: machine tools, converters, continuous casting machines, thermal and blast furnaces, pelletizing equipment.

IN) In the absence of analogous developments. Planned cost ( C plan) R&D can be calculated based on the average cost of one man-day () in i– that department and total labor intensity i-th stage of this R&D ( T i):

, (1.9)

T = F. h

Where i And j- the number of stages and departments involved in the planned R&D;

F ij– actual fund of the work time of one performer during the period of R&D, man-days;

h ij- staffing number of performers i-th stage in j– that department, people;

Average cost of one person-day in the jth department i-th stage of work;

T ij- labor intensity i th stage of work in j-that division.

The use of standards for material and labor resources is of great importance in determining costs. For example, consolidated and differentiated standards for the labor intensity of design, manufacturing, and testing of equipment, as well as the cost of these stages of R&D.

Science-based standards increase the level of R&D planning and management of the process of creating new equipment.

Below is a form of cost estimates for target characteristics and economic elements in the form of a chess table (a set of costs for R&D production).

If there is design documentation for the object and the appraiser can obtain information from the manufacturer, then it becomes possible to calculate the cost of production and the cost of the object according to consolidated standards.

For integrated calculations, information is needed about production similar to the object being assessed in terms of product manufacturing technology, production organization and material composition. In this case, there is no need to select functional and structural analogues. For example, a weaving machine, a packaging machine and a drilling machine are different products in terms of purpose and design. But the composition of the materials from which they are made, the technology and equipment used to make them, and some standard components are the same. It is quite possible to manufacture them at one machine-building plant.

Under cost standards understand relative or specific indicators that characterize the consumption of a resource per unit of an influencing factor. Enlarged consider standards that combine several types (items) of costs.

As an example, consider the method for determining production costs manufacturing of special (non-standard) technological and auxiliary equipment, automation and mechanization equipment.

Total cost of manufacturing a unit of equipment

Sp = SZm + SKm + SZp + Nr,

where SЗм ¾ costs for basic materials;

SKm¾ costs of components;

SЗп ¾ wages of main workers;

HP ¾ indirect (overhead) costs in production.

Material costs are calculated using the formula

Zm = Itching G,

where Zd ¾ specific material costs per natural unit or 1 ton of product;

G¾ production volume (pieces/year) or mass of the object’s product in tons.

Costs for components can be calculated in different ways.

1. If there are few such components in the facility, then you can calculate them directly using current prices for these products and their number for each item in the specification.

2. If the specification of components is large, then their percentage ratio to the costs of basic materials is taken as an aggregated standard for these costs. This percentage is derived from the analysis of calculations for several objects belonging to the same technological group.

3. If this percentage ratio is not constant for the set of objects under consideration, then it is differentiated depending, for example, on the complexity group according to the degree of automation of the equipment.

Salaries of main workers most simply calculated using such an aggregated standard as specific wage , per one technological unit (assembly unit).

Technological units include first-order units, as well as complex equipment parts (frames, housings, traverses, etc.).

The calculation is performed according to the formula

SЗп = SЗту ´ Ту,

where ZTU is ¾ specific wage per technological unit;

Tu ¾ the number of technological units in the facility.

The specific wage standard for one technological unit can be taken either constant as an average value, or it can be differentiated depending on one or another parameter, for example, the mass of the structure.

You can determine wages in proportion to the labor intensity of the product.

Indirect (overhead) costs are not distributed among calculation items, but are calculated in full, taking as an aggregated standard the coefficient (percentage) of these expenses in relation to the wages of the main workers.

This coefficient represents the ratio of the sum of costs for the maintenance and operation of machinery and equipment, shop expenses, general and commercial expenses to the wages of main workers.

Calculations using this method are performed in the following steps.

1. Collect information about several (at least three) homogeneous objects belonging to the same technological group as the object being assessed: calculations and basic technical information (weight of the structure, complexity group according to the degree of automation, number of technological units, etc.).

3. Specific and relative indicators are calculated based on the calculations of selected objects and, after their analysis, aggregated standards are assigned.

4. Calculate the cost and replacement cost of the assessed object according to aggregated standards.

Integrated calculation of production costs
(machinery and equipment)

An aggregated calculation of the cost of manufacturing a unit of products and services for technological processes is recommended to be carried out using the following formula

where D E j¾ costs of fuel and electricity for technological purposes in foundry and welding industries, rub./piece;

k¾ the number of technological stages used in the manufacture of products;

C M j¾ cost of materials, purchased products and semi-finished products necessary for the manufacture of the product (not for repair and maintenance of fixed production assets), rubles/piece;

B j¾ labor intensity-weighted average cost of a unit of equipment for technological stages, thousand rubles/unit. equipment;

m j¾ mass of parts subjected to heat treatment, t/piece;

t j¾ total labor intensity of manufacturing products according to the technological stage, h/piece;

m O j¾ number of technological processing operations;

Q j¾ production volumes by technological stages, thousand units/year;

a ¾ coefficient taking into account other expenses not taken into account in other costing items, equal to 0.13.

Constant coefficients for technological stages are given in Table 13.19.

The cost of manufacturing a structure depends on the location of the work on its manufacture. If the work is performed at the same production site or workshop for which it is intended, then the costs can be calculated using the formula:

From iz.k. =C to +C od +C p.i. + From sb.k. +With op,

Where: From iz.k. – cost of manufacturing the structure, rub.;

C to – cost of material for body parts and frames, rub.;

C od – costs for the manufacture of original parts, rubles;

C p.i – price of purchased parts and products according to the price list, rub.;

From sb.k – wages of workers engaged in assembling the structure, rubles;

C op – general production overhead costs for the manufacture of the structure, rub.

The cost of material for body parts is determined from the expression:

С к =Q к ·С кд,

where Q к is the mass of material used for the manufacture of body parts, kg. We take Q k =9 kg.

C cd – average cost of one kilogram of blanks for body parts, rub./kg, C cd = 28 rub./kg.

S to =9·28=252 r.

The cost of manufacturing original parts is determined from the expression:

With o.d. =With pr.p. +S m,

where C pr.p – wages of production workers employed in the manufacture of original parts, taking into account additional wages and social insurance contributions, rubles;

C m – cost of blank material for the manufacture of original parts, rub.

We calculate the basic salary using the formula:

With pr. =t 1. + With h + K t,

where t 1 is the average labor intensity for the production of original parts, person h;

C h - hourly rate of workers, accrued according to the average category, C h = 80 rub./h - IV category;

K t – coefficient taking into account additional payments for overtime work to the basic salary, equal to K t = 1.025...1.03.

With ave = 8.2 80 1.03 = 656 rub.

The additional salary is determined by the formula:

Sheet

Document no.

Signature

date

Sheet

The workers' full wages will be:

From pr.p. =S pr +S d +S social,

From pr.p. =656+65.6+151.5=873.1 rub.

The cost of material for blanks for the manufacture of original parts is determined by the formula:

C m = C od ·Q z,

where C od is the cost of one kilogram of blanks for original parts, rub./kg, C od = 32 rubles/kg.

Q з – mass of blanks for original parts, kg. Q z = 7 kg.

C m =32·7=244 r.

Then the cost of manufacturing original parts will be

With od =873.5+224=1097.5 rub.

The basic wages of production workers involved in the assembly of structures are calculated using the formula:

C sb = T sb · C h · K t ,

where Tsb is the standard labor intensity for assembling the structure, person h.

T sb =K s ·∑t sb,

where K c is a coefficient that takes into account the ratio between full and operational time of work, equal to 1.08;

∑t sb – labor intensity of assembling the components of the structure, man-hours.

T sat =1.08·6.1=6.6 person-hour

From Sat =6.6·75·1.03=510 rub.

Additional wages are calculated from the expression:

With additional sb = (0.05…0.12) With sb,

With additional sb =0.1·510=51 rub.

Social insurance payments will be equal to:

From social media =0.21·(With sb + With additional sb).

From social media =0.21·(510+51)=117.8 rub.

The full salary of production workers employed in assembling the structure is determined by the formula:

From sb.k = From sb + From d.sb + From sots.sb,

Change

Sheet

Document no.

Signature

date

Sheet

From sb.k =510+51+162.8117.8=686.4678.8 rub.

General production overhead costs for the manufacture of the entire structure are determined by the formula:

where C "pr is the basic salary of production workers involved in the manufacture of the structure;

R op – percentage of overhead costs, R op =100%.

S "pr = S pr + S sb,

C "pr =656+679=1335 r.

R.

The cost of manufacturing the structure will be equal to:

From iz.k. =252 +19531097.5+678.8+746+1335=4109.1 rub.

The annual economic effect from the implementation of the design is calculated using the formula:

E g = (C vr -C mouth) N g,

where Свр is the cost of work per object, performed manually, rub.;

From the mouth – the cost of work per object using a device, rub.;

N g – annual facility repair program, pcs.

S vr =T ruch S h K d,

where T ruch – labor intensity of work performed manually, person-hours;

C h – worker’s hourly tariff rate, RUB/hour, C h =75 RUB/hour;

K d – surcharge coefficient equal to K d = 1.2.

Change

Sheet

Document no.

Signature

date

Sheet

With time =4.5·75·1.2=405 r.

The cost of work carried out using the proposed trolley design is determined from the expression

From mouth = Zp + Z am + Z ar,

where Zp – wages of workers servicing the cart, rubles;

Z am – depreciation charges for the trolley, rubles;

Zar – costs for maintenance and repair of the trolley, rub.

Z zp =T r.ust ·S h ·K d,

where T r.ust – labor intensity of work when using the device, person-hour, T r.ust = 3.7 person-hour;

C h – worker’s hourly rate, C h =75 rub/hour;

K d – coefficient taking into account additional payments, equal to K d = 1.2.

Salary = 3.7 75 1.2 = 336 rub.

where is the cost of manufacturing the device.

Deduction rate for depreciation, =12%