Analysis of current practices of accounting changes estimated cost of construction

Abstract

Abstract.  The  urgency  of  the  problem.  At  present,  various  organizations  developed  and  implemented  a  large  number  of  building  programs  for  the  development  of  construction  documents.  The  most  in  demand  have  Building  Technology,  ARC-2  and  AVC-5.  Estimate  documentation  is  the  result  of  the  estimates,  a  certain  way  of  materials  designed  for  calculating  resource  requirements for the main stages and levels of planning and management of construction projects. A common form of public budg et  calculation  in  construction  is  realized  in  the  form  of  estimates,  which  is  owned  by  the  customer,  regardless  of  the  developers  -compilers  estimate  calculation.  The  estimated  cost  is  part  of  the  estimates,  the  most  important  and  significant  result  of  the development  of  cost  estimates  for  the  construction,  and  establishes  the  need  for  the  construction  of  financial  resources.  Physical estimates of indicators (the lists and scope of work, consumption of resources, the need for services) in physical measuremen t are  defined in full in the design construction and are permanent, immutable characteristics of the construction project, and the estimated  value can be calculated at any point in time for the new current prices resources and services in the building.  Purpose  -  analysis of  the  existing  practice  of  accounting  for  changes  in  the  estimated  cost  of  the  construction  of  an  example  of  the  known  estimated  programs. Statement of the base  material.  All  estimates of the program guided by the  following  regulations: DBN A.2.2 -3-2012, DSTU B D.1.1-1: 2013 DSTU-NB D.1.1-2:2013 DSTU-NB D.1.1-3:2013, DSTU-NB D.1.1-4:2013 DSTU-NB D.1.1-5:2013 DSTUNB D.1.1-6:2013. Perhaps the main criterion of quality programs  - the possibility of forming and conducting various estimates. As a rule, construction documents consists of the following items: a local account; calculation object; Consolidated payment; resource  calculation; acts of acceptance of the executed works (including COP-2) Form 3; resource sheets; list of material requirements; Form M-29; statement of labor; cumulative list. Conclusion. Changing the legal and regulatory maintenance of functioning of the building  complex gradually brings Ukraine closer to European standards, which allows the introduction of modern methods and enterprise management model. The level of estimated program complexes has a decisive influence on the formation of a system of relationships  customer-contractor according to regulatory documents of Ukraine.