Initially, we will analyze the construction and installation works performed by the PMC "Brest City Repair and Construction Trust" for 2010 - 2011. Analysis of the costs of operating construction and installation works by economic elements and compare them with planned indicators (table 2.5).

Table 2.5 - Data on the composition and cost structure of construction and installation works by economic elements for the PMC "Brest City Repair and Construction Trust" for 2010 - 2011.

Table 2.5 shows that the amount of costs associated with construction and installation works in 2011. compared to 2010 increased by 3600 million rubles, or by 64.3%, including: material costs increased by 3479 million rubles, labor costs with deductions decreased - by 73 million rubles. (42 + 31), depreciation increased - by 105 million rubles, other costs decreased - by 47 million rubles. In comparison with the plan in 2011, the costs of overspending on construction and installation works increased by 73 million rubles, or by 0.8%. This change should be regarded from the negative side.

The organization achieved such results due to a decrease in material costs compared to the plan - by 86 million rubles, labor costs by 29 million rubles, and other costs - by 7 million rubles.

In 2011, the main share of the costs of related construction and installation works of the PMC "Brest City Repair and Construction Trust" falls on material costs (68.75%). A significant share in the cost structure of construction and installation works belongs to labor costs (15.84%), deductions for social needs (1.42%) from other costs account for 8.26% of the total costs incurred by the organization in 2011.

The increase in the share of labor costs compared to the previous year may be due to an increase in the number of employees and an increase in tariff rates and salaries. A more accurate answer to the reasons for the increase in costs can be given by an analysis of the cost of construction and installation work according to costing items. Analysis of the implementation of the plan itemized begins with a comparison of actual costs with planned ones, recalculated for the actual volume of construction and installation works and their varieties (table 2.6).

In accordance with the data in Table 2.6, the total cost of construction and installation works in 2010 decreased by 3,777 million rubles, or by 35.7%, and turned out to be higher than in 2009 for all items of construction and installation works.

Table 2.6 - The cost of construction and installation works according to the calculation items for the PMC "Brest City Repair and Construction Trust" for 2011

Table 2.7 - Dynamics of the cost of construction and installation works by types according to the Municipal Unitary Enterprise "Brest City Repair and Construction Trust" for 2010 - 2011

Table 2.9 shows that in 2011. According to the PMC "Brest City Repair and Construction Trust" there was an increase in the cost of construction and installation works compared to 2010. for: construction for 514 million rubles; repairs for 10 million rubles. Savings received in the production of prefabricated reinforced concrete structures for 451 million rubles. In general, there was a decrease in the types of construction and installation works by 73 million rubles. or by 64.3%. In 2011 there was an overrun of the cost of construction and installation works in comparison with the plan by 0.8% (100-100.8).

The cost structure of construction and installation works for the last two years and in comparison with the plan is as follows (table 2.8).

Table 2.8 - The structure of the cost of construction and installation works by types of work PUE "Brest city repair and construction trust" for 2010 - 2011

The data in Table 2.8 indicate that the following changes occurred in the dynamics in the cost structure by types of construction and installation works. In 2011, compared to 2010, the share of construction costs increased by 17.67%. The share of prime cost decreased: for repairs by 3.54%, for the production of prefabricated reinforced concrete structures by 14.13%.

In 2009, compared to 2009, the share of construction costs increased by 0.81%. The share of prime cost decreased: repairs by 0.05%, for the production of prefabricated reinforced concrete structures by 0.77%. Thus, if the dynamics of the cost of construction and installation works increases, then in comparison with the plan, savings were obtained, which proves the interest of the organization under study in reducing the costs of construction and installation works. To assess the influence of factors on the amount of material costs of the organization using the factor model, we will compile Table 2.9.

Table 2.9 - Calculation of the influence of factors on the amount of material costs of the PMC "Brest City Repair and Construction Trust" for 2010 - 2011

The data in Table 2.9 show that the costs in 2011 compared to 2010 increased by 6852 million rubles, including due to an increase in the volume of construction and installation works by 1445 million rubles. material costs increased by 10147 million rubles, and an increase in material productivity by 1.48 rubles increased material costs by 2801.3 million rubles.

Table 2.10 - Calculation of the influence of factors on the amount of expenses for the remuneration of employees of the PMC "Brest City Repair and Construction Trust" for 2010 - 2011

practice report

2.1.1 Analysis of the scope of work performed

Let's determine the growth rate of the volume of work using the basic method for 2011-2013 (Table 2).

where yi is the level of the volume of work performed for the i-th period under study, y0 is the level of the volume of work performed for the period taken as the comparison base.

The volume of output in physical terms is not kept.

Based on the data in Table 2, the total amount of work performed over the past 3 years has increased by 91%. At the same time, the volume of roofing work increased by 362%, finishing works- by 45%, plumbing work - by 700%, concrete work - by 183%.

Finishing works make up a significant share in the total volume of work - they account for 78.3%. The share of roofing works is 11.8%, plumbing works - 5.3%, concrete works - 4.6%.

The implementation of the plan in 2013 amounted to 111%, including roofing work - 120%, finishing work - 105%, plumbing work - 160%, concrete work - 113%.

It should be assumed that an increase in the volume of finishing work can lead to a significant increase in the income of the company. Since the growth rate of this type of work is low, respectively, the income growth rate was 91%. While the significant growth rate of the volumes of other works is high, but due to their small share in the total volume, their role in obtaining big income insignificant.

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The commissioning of production facilities and construction facilities is the main estimated indicator of the activity of a construction organization. To assess the implementation of the plan for commissioning capacities and facilities, the same indicators are used as those of the developer: the estimated cost of construction facilities, natural indicators characterizing the commissioned facilities and facilities, construction duration standards, deadlines for commissioning facilities, quality of work performed.

The commissioning of production facilities and construction facilities depends on the timely execution of work at launch facilities, high-quality engineering training and organization construction industry, ensuring and efficient use of labor and material and technical resources.

Analysis of the implementation of the plan for the commissioning of facilities and facilities may reveal deviations in both the estimated cost of construction and the duration of construction. These deviations can occur under the influence of both dependent and independent of the activities of the construction organization. The most typical reasons may be:

¾ untimely start of work;

¾ change in the duration of work compared to the standards (suspension of work for various reasons);

¾ change in the balance of work in progress - underfulfillment of the scope of work at backlog (beginning with construction) facilities;

¾ the presence of imperfections and defects, as well as underfulfillment certain types works;

¾ clarification of the estimated cost.

Scope of construction and installation works (CEW) is an indicator that determines all other economic characteristics construction organization: the cost of construction products, profit, profitability, financial condition and so on.

The indicators characterizing the volume of contract work are: the work performed by objects, stages, complexes and their individual types, expressed in physical, monetary and labor meters.

Natural meters show the physical volume of work performed and can be expressed in different units of measurement depending on the types of work performed. However, the main one for assessing the implementation of the plan in terms of the volume of construction and installation works is the cost meter in estimated prices. The total volume of construction and installation works serves as the basis for determining the need for material and technical resources, the wage fund, the size working capital, loans and for the conclusion of contracts.

At the first stage of the analysis, an overall assessment of the implementation of the contract work plan as a whole for the general contract is given, including work performed on its own and by the forces of involved subcontractors. Evaluation of the implementation of the plan is carried out on the basis of a comparison of actual, planned and indicators of previous years with the calculation of absolute deviations, the percentage of the implementation of the plan and growth rates.

General cost indicators do not always correctly reflect the percentage of the plan completed in terms of the volume of construction and installation work, since these indicators are influenced by the structure. An increase in the proportion of some works at the expense of others leads to a change in the structure of the work performed. Therefore, for a more accurate assessment of the total volume of construction and installation works, physical indicators and labor intensity indicators are involved.

Natural indicators are involved in the analysis of the structure of construction and installation works by the method of direct counting. Natural indicators characterize the physical volume of work performed and are expressed in various units of measurement depending on the types of work performed. To summarize natural indicators, they are multiplied by the estimated cost corresponding to the type of work. To eliminate the impact of price changes, the volumes of work performed by type are given in estimated prices adopted when the plan was formed and without value added tax and other deductions paid from proceeds. The disadvantage of this method with a wide variety of work performed is its complexity.

Since the planned structure of work is dictated by technology and a clear sequence of execution certain types works, gross violations the planned structure may indicate serious shortcomings in the activities of the construction organization. Therefore, it is imperative to find out and eliminate the causes of structural shifts that have occurred. The reasons can be both external (lack of supply of necessary building materials and structures), and internal (poor organizational and production work).

The use of labor intensity indicators to analyze the implementation of the plan in terms of construction and installation work to a large extent excludes the influence of material consumption and is important for an objective characterization of labor costs of workers. The fact is that different types jobs are of varying complexity. An increase in the share of, for example, less labor-intensive work will lead to an increase in the total volume of construction and installation works in the share of more material-intensive and capital-intensive types of work. Thus, the same amount of work in terms of value can be performed at a lower cost. collective labor workers.

The labor intensity of construction and installation work is measured in standard days, thousands of standard hours, etc. However, determining the total amount of work performed in these meters has a drawback, which is that these indicators summarize labor of varying complexity and different qualifications of workers. Therefore, standard days give an idea of ​​a certain average labor intensity. The labor intensity of construction and installation work can also be determined by the consumption of the normalized (basic) wages of workers, since wages, as a rule, are directly dependent on the labor intensity of the work performed. This indicator reflects the use of labor of any complexity and qualification of workers, it serves as a measure of the labor expended and gives a qualitative description of labor costs.

Consider the methodology for analyzing the structure of construction and installation works using labor intensity indicators. The implementation of the construction and installation plan in standard days is determined by comparing the time spent at the rate of the planned and actual scope of work. The calculation procedure is as follows:

1. determine the percentage of the plan in terms of the volume of construction and installation work;

2. determine the percentage of the implementation of the plan for the labor intensity of construction and installation works;

3. the difference between the interest received is multiplied by the planned cost of construction and installation works; the result obtained will show how much the cost of construction and installation works has increased or decreased due to a change in the structure.

4. If the influence of the structure is subtracted (added) from the actual volume of construction and installation works, then the percentage of fulfillment of the plan in terms of the volume of construction and installation works will be equal to the percentage of fulfillment of the plan in terms of labor intensity.

Factor analysis changes in the volume of construction and installation works

The implementation of the plan and the dynamics of the volume of construction products depends on three groups of main factors:

Security factors of a construction organization labor resources, efficient use of working time and labor productivity;

Factors of provision with construction equipment and the efficiency of the use of construction machines and mechanisms in terms of time and power;

Security factors material resources and the effectiveness of their use.

Topic 2. Analysis of production and sales of products

2.1.1. Product volume analysis

Enterprises independently plan their activities on the basis of agreements concluded with consumers of products and suppliers of material and technical resources, and determine development prospects based on the demand for manufactured products, works and services. In their activities, enterprises are obliged to take into account the interests of the consumer and his requirements for the quality of the products and services supplied.

Therefore, the analysis of work industrial enterprises begin with the study of output indicators, which assumes the following stages :

1. Analysis of the formation and implementation of the production program;

1.1. Analysis of the volume of production;

1.2. Analysis of the product range;

1.3. Analysis of the product structure;

2. Product quality analysis;

3. Analysis of the rhythm of production;

4. Analysis of the fulfillment of contractual obligations and sales of products.

Sources of information: planned and operational schedules, current and annual reporting data (f.1-P "Report of the enterprise (association) on products, f. No. 1 "Balance of the enterprise", f. No. 2 "Profit and loss statement" ; current accounting and statistical data (statement No. 16 "Movement finished products, their shipment and sale”, order journal No. 1, warehouse accounting cards finished products and etc.)

The volume of industrial production can be expressed in natural, conditionally natural and statistical meters. General indicators of the volume of production are obtained using a valuation - in wholesale prices.

The main indicators of the volume of production are commodity and gross output.

Gross output - the value of all products and work performed, including work in progress, expressed in comparable prices.

Marketable output - gross output minus intra-factory turnover and work in progress.

Sold products - the cost of products sold, shipped and paid for by buyers.

2.1. Analysis of the formation and implementation of the production program

In the course of analyzing the dynamics of the volume of production, natural (pieces, meters, tons, etc.), conditionally natural (a thousand conditional cans, the number of conditional repairs, etc.), cost indicators of production volumes can be used. The latter indicator is more preferable.

Cost indicators of the volume of production should be brought into a comparable form. Under conditions of inflation, the neutralization of price changes or the "cost" factor is the most important condition for comparability of data.

The international accounting standard IASC No. 15 "Information characterizing the impact of price changes" reflects two main concepts. The first corresponds to the "Methodology for valuation of accounting objects in monetary units of the same purchase value" and is focused on the general inflation index of the national currency. When analyzing the dynamics of production volume, it is necessary to make an adjustment for the general inflation index of the national currency.

The second concept underlies the "Methodology for the revaluation of accounting objects in the current value." The methodology is focused on the use of individual price indices for a product or product group. In this case, the following methods can be applied:

• recalculation of the volume of production for the reporting year at the prices of similar products of the base period (for a relatively small range of products);
• adjustments for the aggregate price change index (Jc) for a group of homogeneous goods (works, services) or for the industry as a whole:

Jc \u003d S VVP 1 C 0: S VVP 0 C 0,

where VVP 1 - output in the reporting period in physical terms;

VVP 0 - output in the base period in physical terms;

P 0 - the price of a unit of production in the base period.

Then the actual volume of output (VP 1 CPU) comparable with the baseline is calculated by the formula

VP 1 CPU = VP 1: Jc,

where VP 1 is the volume of output in value terms.

Using the above methods, the impact of price changes on a particular product or product group is neutralized.

2.1.1. Product volume analysis

An analysis of the volume of production begins with a study of the dynamics of gross and marketable output, the calculation of their growth and growth indices (Table 4).

Table 4

Dynamics of marketable products

where TPi-1; ТПi - the volume of marketable products in value terms in comparable prices in the i-1 and i-th year, respectively;

TPO - the volume of marketable products of the year taken as the basis for comparison.

Tpr \u003d Tav - 100.

The analysis of the implementation of the plan for the release of marketable products is carried out on the basis of the data in Table. 5.

Table 5

Fulfillment of the plan for the release of marketable products for 20.. year

In the above example, the deviation of the actual output of marketable products from the previous year has a small value of +11.75%, and the actual output from the plan is only 5%.

Operational analysis of output is carried out on the basis of data for the day, decade, month, quarter on an accrual basis from the beginning of the year.

2.1.2. Analysis of the product range

A necessary element of analytical work is analysis of the implementation of the plan for the nomenclature and assortment.

Nomenclature - a list of product names and their codes established for the relevant types of products in the All-Union Classifier of Industrial Products (OKPP) operating in the CIS.

Assortment - a list of product names with an indication of the volume of its output for each type. Distinguish full (all types and varieties), group (by related groups), intra-group assortment.

Evaluation of the implementation of the plan for the nomenclature is based on a comparison of the planned and actual output of products for the main types included in the nomenclature.

Let's consider the analysis of the implementation of the plan for the assortment using the example of Table 6.

Table 6

Implementation of the assortment plan

Evaluation of the implementation of the plan for the assortment can be carried out:

• by the method of the least percentage (for our example - 87.5%);
• by specific weight in the general list of product names, according to which the production plan was fulfilled (33.3%);
• by the method of the average percentage according to the formula

VP a = VP n: VP 0 x 100%,

where VP a - fulfillment of the plan for the assortment,%;

VP n - the sum of actually produced products of each type, but not more than their planned output;

VP 0 - planned output.

For our example, VP a \u003d 77664: 81600 x 100% \u003d 95.2%.

At the same time, products produced in excess of the plan or not planned, are not taken into account for the implementation of the plan for the assortment. The assortment plan is considered completed only if the task for all types of products is completed. The assortment plan for the example under consideration was not fulfilled.

Examples of underfulfillment of the plan for the assortment can be external (changes in market conditions, demand for certain types of products, untimely commissioning of the enterprise's production capacities for reasons independent of it) and internal (deficiencies in the system of organization and management of production, poor technical condition equipment, etc.).

2.1.3. Product structure analysis

The structure of products is the ratio of individual types of products in the total volume of its output. Fulfilling the plan in terms of structure means maintaining the planned ratio of its individual types in the actual output. Uneven fulfillment of the plan for individual products leads to deviations from the planned structure of production, thereby violating the conditions for comparability of all economic indicators.

To calculate the effect of structural shifts in order to eliminate their effect on economic indicators use the method of direct counting for all products, the method of average prices, etc.

A direct account for all types of products is made according to the formula

D VPs \u003d VP 1 - VP 1, 0,

where D VPs - changes in the volume of output due to the structure;

VP 1 - actual output with the actual structure;

VP 1 , 0 - actual output with a planned structure.

The actual output of products with a planned structure is calculated by multiplying the planned output of each product by the average percentage of the plan for output (Table 7) or by multiplying the total amount of the actual output by the planned specific gravity each product.

Table 7

Product structure analysis

If the plan overfulfillment ratio is 1.003474 (141520: 141030), then the actual output for product A, recalculated to the planned structure, will be 28900 thousand rubles (28800: 1, 003474).

As the data in Table 7 show, the deviation due to the change in the structure amounted to 1553 rubles. If the production plan were evenly overfulfilled by 100.3474% for all types of products and the planned structure was not violated, then the total volume of production in the prices of the plan would be 81884 thousand rubles, with the actual structure being higher by 1553 thousand rubles.

When using average prices, the calculation is made according to the formula

D VPs \u003d (C 1 - Tso). GDP 1 ,

where C 1, Tso - average Wholesale price product groups - actual and planned, respectively,

VVP 1 - the actual number of products in the reporting period, natural meters.

2.2. Product quality analysis

Product quality is a set of product properties that can satisfy certain needs in accordance with its purpose. A quantitative characteristic of one or more product properties that make up its quality is called an indicator of product quality.

There are generalizing individual and indirect indicators of quality.

TO general quality indicators include:

Specific and qualitative weight of products in the total volume of its output;

The share of products that meet international standards;

The share of exported products, including to highly developed industrial countries;

Share of certified products.

Individual indicators characterize usefulness (fat content of milk, protein content in the product, etc.), reliability (durability, non-failure operation), manufacturability (labor intensity and energy intensity).

Indirect - fines for low-quality products, the volume and proportion of rejected products, losses from marriage, etc.

In the process of analysis, the dynamics of these indicators, the implementation of the plan in terms of their level, and the reasons for their changes are studied.

For a general assessment of the implementation of the plan for product quality, use different methods. Essence scoring method assessment consists in determining the weighted average score of product quality, and by comparing the actual and planned levels, they find the percentage of the plan in terms of quality.

In addition, the assessment of the implementation of the plan for product quality is carried out by the proportion of rejected and advertised products.

Product quality is a parameter that affects such cost indicators of the enterprise as output (VP), sales proceeds (B), profit (P).

The change in quality primarily affects the change in price and cost of production, so the calculation formulas will look like

D VP \u003d (C 1 - Tso). VVP K;

D B \u003d (C 1 - Tso). RP K

D P \u003d [ (C 1 - Tso) . VVP K] - [ (C 1 - C o) . RP K],

where Tso, Ts 1 - respectively, the price of the product before and after the change in quality;

Co, C 1 - the cost of the product before and after the change in quality;

VVP K - the number of high quality products manufactured;

RP K - the number of high quality products sold.

An indirect indicator of product quality is marriage.

It is divided into correctable and incorrigible, internal (identified at the enterprise) and external (identified at the consumer).

The release of marriage leads to an increase in the cost of production and a decrease in the volume of marketable products, a decrease in profits and profitability.

In the process of analysis, the dynamics of marriage is studied in terms of the absolute amount and in terms of share in the total volume of manufactured products, losses from marriage and product losses are determined.

1. The cost of rejected products - 500 thousand rubles.

2. The cost of correcting the marriage - 80 thousand rubles.

3. The cost of marriage at the price of possible use - 150 thousand rubles.

4. The amount of deduction from the perpetrators - 10 thousand rubles.

5. Losses from marriage (str1 + str2 - str3 - str4) 420

To determine product losses, you need to know the actual level of profitability.

For our example, the cost of marketable products in actual prices is 104,300 thousand rubles, and its cost is 94,168 thousand rubles.

Then the actual level of profitability:

(104300 - 84168)/ 84168 . 100 = 23,9%.

Losses of marketable products: 420 . 1.239 \u003d 520.38 thousand rubles.

After that, the reasons for the decline in quality and the admitted marriage of products are studied at the places of their occurrence, responsibility centers, and measures are developed to eliminate them.

The main reasons for the decline in product quality are: poor quality of raw materials, low level of technology and organization of production, low skill level of workers and technical level of equipment, arrhythmia of production.

2.3. Analysis of the rhythm of production

Rhythm - uniform output of products in accordance with the schedule in the volume and assortment provided for by the plan.

The arrhythmia of production affects all economic indicators: the quality of products decreases, the volume of work in progress and excess balances of finished products in warehouses increase, the turnover of working capital of the enterprise slows down. For unfulfilled deliveries of products, the enterprise pays fines, revenue is not received on time, the wage fund is overspent, the cost of production increases, and profits fall.

There are direct indicators for assessing rhythm, which include:

Rhythm coefficient (Crit.). It is determined by the ratio of the actual (but not higher than the planned target) output of products (or its share) - VVP 1.0 to the planned output (specific weight) - VVP 0:

Crete. = VVP 1.0: VVP 0;

The coefficient of variation (Kvar) is defined as the ratio of the standard deviation from planned targets (per day, decade, month, etc.) to the average daily (average decade, average monthly, etc.) planned output ():

,

where n is the number of summed planned tasks.

Indirect indicators of rhythm are the presence of additional payments for overtime work, payment for downtime due to the fault of the enterprise, losses from marriage, payment of fines for underdelivery and untimely shipment of products, etc.

a) the difference between the planned and counted output;

b) the difference between the actual and possible output, calculated on the basis of the largest average daily (average ten-day) production volume.

At the end of the analysis, measures are developed to eliminate the causes of irregular work.

2.4. Analysis of fulfillment of contractual obligations and sales of products

Analysis of product sales is carried out every month, quarter, half year, year. In the process of its implementation, the actual data are compared with the planned and previous period. Calculate the percentage of the plan, the absolute deviation from the plan, the rate of growth and gain.

Numerous factors influence the change in sales volume (Fig. 1).

To analyze the implementation of the plan in terms of the volume of sales of products, a balance of marketable products is compiled in two estimates: at cost and at selling prices. The balance control has the form

RP \u003d GP zap.I + VP - GP zap.II,

where RP is the volume of products sold;

GP zap.I, GP zap.II - stocks of finished products at the beginning and end of the period, respectively;

VP - the volume of output for the period.

Product sales analysis is closely related to analysis of the fulfillment of contractual obligations for the supply of products. At the same time, the coefficient of fulfillment of contractual obligations (Kd) is determined:

Kd \u003d (VP 0 - VPn): VP 0,

where VP 0 - the planned volume of production for the conclusion of contracts;

VPn - underdelivery of products under contracts.

Fig.1. Model of the factor system of sales volume

Analysis of the fulfillment of contractual obligations is carried out by employees of the sales department of the enterprise. It should be organized in the context of individual contracts, types of products, delivery times. At the same time, an assessment is made of the fulfillment of contractual obligations on an accrual basis from the beginning of the year.

Questions for self-control

1. Which private analytical tasks are solved when analyzing the volume of production and sales of products?
2. What methods of neutralizing price changes can be used to bring the cost indicators of production volume into a comparable form?
3. Describe the main ways to evaluate the implementation of the plan for the product range.
4. Give the main groups of indicators that characterize the quality of products.
5. What methods are used to analyze the structure of output and the impact of structural changes on the implementation of the production program?
6. For what purpose and in what sequence is the analysis of the rhythm of products carried out?
7. What is the procedure for analyzing the sale of products?
8. Describe the factorial system of product sales volume.
9. What techniques and methods are used in the analysis of output and sales of products?

The volume of construction of the contractor is determined by its production program. This program contains the composition of the facilities planned for construction and commissioning in the planning period, the timing of commissioning, as well as the volume of construction and installation work.

All other economic indicators of the activity of a construction organization depend on the implementation of the production program in terms of the volume and quality of construction and installation work, therefore, the analysis usually begins with a study of the volume of construction and installation works and the commissioning of facilities.

Analysis of the volume of construction and installation works begins with a study of its dynamics over the past 5-10 years in comparable prices. Calculate the basic, chain and average annual growth rates and growth in the volume of construction products.

Stability is also evaluated production activities organization, its business reputation, building activity production capacity, the formation of a portfolio of orders, compliance with contractual norms for the duration of construction

The competitiveness of the contracting organization, its image in the business world, the ability to win tender bidding to attract potential investors. To assess the competitiveness of a construction organization, a data bank is created on real and potential competitors in the field construction business

The evaluation of the performance of the production program for the reporting period is based on a comparison of the actual volumes of construction and installation works with the planned ones in general for the organization, construction sites and construction projects.

The varying degree of implementation of the plan for construction projects indicates the presence of organizational shortcomings, which in some cases depend on specific contractors. In the process of analysis, it is necessary to establish the causes of the current situation with their differentiation into external and internal.

In order to monitor the progress of the implementation of contract agreements, they analyze the implementation of the plan for individual customers and purposes: industrial, cultural and domestic, housing construction, etc. Significant differences in the material, labor and capital intensity of the buildings being built (large-panel, large-block, brick) and the types of work performed (earth, general construction, assembly, finishing) lead to the need to analyze the structure of construction and installation works by essential features.

Change in the cost of construction and installation works due to changes in their structure ( ΔSMR ud) can be defined as follows.

First, the coefficient of implementation of the plan is determined by the volume of construction and installation works in valuation (K s)

Then the coefficient of the plan implementation is calculated by the volume of construction and installation works in the standard time (standard hours) ( K m).

The influence of the structural factor is determined as follows: the difference between the coefficients for the implementation of the plan in rubles and in standard hours must be multiplied by the planned cost of construction and installation work:

The criterion for assessing the quality of construction and installation works is their compliance with building codes and regulations. If deviations from them are detected, the scope of work performed is not included in the scope of contract work until the deviations are eliminated, i.e. considered marriage. To assess the quality, the rejection coefficient is used:

Losses from marriage are determined by the sum of the costs of producing a marriage and the costs of correcting it. It is necessary to study the dynamics of this indicator, compare its level with the data of other organizations, establish the causes of marriage by responsibility centers and develop effective measures to prevent it in future work.

Rhythm of work construction company- the most important indicator characterizing the level of organization of production. It involves the strict organization of work according to a predetermined schedule (plan). Rhythmic work is the main condition for the timely commissioning of facilities, the implementation of the construction and installation plan and improving their quality.

To assess the implementation of the rhythm plan, the same indicators are used as in industry:

direct (rhythm coefficients, variations, the share of construction products for each month or quarter to the annual volume of construction and installation works);

Indirect (surcharge for overtime work, payment for downtime due to the fault of the construction organization, losses from marriage, the presence of excess balances of unfinished construction).

The difference between the actual and possible volume of construction and installation works, calculated on the basis of the largest average monthly (average quarterly) volume of work, shows the lost opportunities for a construction organization to increase construction volumes due to irregular work.

The most important task the construction organization is the commissioning of construction facilities within the standard time frame. The commissioning of construction projects is the main estimated indicator of the activity of a construction organization.

Construction objects are completed, on which all the work provided for by the project, title lists and contracts with customers has been completed.

Completed construction objects or start-up complexes handed over to customers according to acts in the prescribed manner are considered to be put into operation.

The following indicators are used to assess the implementation of the facility commissioning plan:

the cost of objects;

natural indicators characterizing the volume of construction;

standards for the duration of construction;

· terms of delivery of objects or complexes;

the quality of the work performed.

The objects handed over ahead of schedule, in due time and with delay come to light. For example, such an analysis is conveniently carried out in the following table (Table 7.1).

Table 7.1

Commissioning of finished objects

In the process of analysis, the implementation of the plan for the duration of the construction of each object should also be studied. To do this, the actual construction time is compared with the planned, normative and actual for the past years for all industrial and non-industrial facilities, deviations from the plan and the reasons for their occurrence are determined.

For a generalized characteristic of changes in the duration of construction in dynamics, its weighted average level for the whole construction organization is calculated ( T).

Where i- number of objects under construction;

t i- the duration of the construction of the i-th object;

C i- contractual cost of the i-th object.

Reducing the duration of construction creates conditions for the implementation of the plan for the commissioning of facilities, reducing the balance of construction in progress and accelerating the turnover of the developer's capital. Untimely completion of construction due to the fault of the contractor is fraught with the payment of penalties, which adversely affects financial results and financial condition.