Methods for organizing road construction work. Activities of road construction organizations Analysis of resource flows during multi-project activities of a road construction company

UDK339.137.2

V. V. Notchenko, O. V. Vinogradova, T. V. Zvyagintseva

FEATURES OF THE ROAD CONSTRUCTION WORKS MARKET AND COMPETITIVE CHARACTERISTICS OF ENTERPRISES OPERATING IN THIS MARKET

The article examines the features of the road market construction work, the role of road construction for the development of entrepreneurship is identified, the relationship between the customer and the contractor is clarified, and the phases of enterprise activity in the road construction market are characterized. The article also clarifies the characteristics of road construction enterprises necessary for successful functioning in the market; grouping of characteristics has been carried out.

Key words: market for road construction works, features of the market for road construction works, road construction enterprises, phases of activity in road construction, characteristics of the activities of road construction enterprises.

The construction of roads for our country, which has a large area and territorial distribution of settlements, is of great importance. In addition, roads are an essential element of transport infrastructure, the development of which not only supports the necessary level of provision of the country's population with public goods, but is also a necessary condition for the development of entrepreneurship and growth business activity in regions of the country. The importance of road construction in the country’s economy is reflected in the data in Table 1, which indicates that “the production of general construction work highways, railways and airfield runways" as a type of construction work in last years occupies second position after the production of general construction works for the construction of buildings.

As an activity, construction has a number of distinctive features, distinguishing it from other types of activities. The general features of construction include the heterogeneity of the final construction product, the technological interconnectedness of the operations of the construction process, the variability of construction work, the heterogeneous complexity of construction work, the need to attract third party organizations to the production of construction products, the role of climate and local conditions in construction work. The main features of road construction, in addition to the generally recognized features of construction, include a small amount of work performed on one site, the need to carry out work at various sites, and the distance of objects from each other. All this, taking into account a certain sequence of work, determines the specificity of road construction technology in comparison with other types of construction work.

Assessing the features of the road construction market that has formed in Russia, it can be noted that the interaction of two key figures in any market, buyer and seller, in this market is of a very specific nature:

In the overwhelming majority of cases, the role of the buyer is played by state or municipal authorities, and the role of the seller is by competing road construction enterprises. Moreover, the actions of the buyer, usually called the Customer, are strictly regulated by law Russian Federation, reflecting both the procedure for placing state and municipal orders and strict control over their execution, i.e. over the quality of construction work performed. Within the framework of the legislation, the Customer establishes requirements for the quality of work, materials used in the production of work, and the timing of road construction work.

Table 1

Structure of work performed on our own organizations

by type of activity “Construction” (as a percentage of the total)

No. Types of construction work 2012 2013 2014 Change for the period

1 Construction of everything, including: 100 100 100

2 production of general construction work on the construction of buildings 31.6 35.1 38.0 + 6.4

3 carrying out general construction work on laying local pipelines, communication lines and power lines 12.5 10.7 10.2 - 2.3

4 production of general construction work on the construction of bridges, elevated roads, tunnels and underground roads 11.7 10.2 9.1 - 2.6

5 general construction work on the construction of roads, railways and airfield runways 11.5 12.1 11.0 - 0.5

6 installation of engineering equipment of buildings and structures 8.2 8.2 8.4 + 0.2

7 preparation of the construction site 6.2 5.8 5.3 - 0.9

8 production of general construction works for the construction of power plants and structures for the mining and manufacturing industries 2.8 2.9 3.6 + 0.8

9 installation of buildings and structures from prefabricated structures 2.8 2.8 3.0 + 0.2

10 production finishing works 0,8 0,7 0,9 + 0,1

11 other types of construction work 11.9 11.5 10.5 - 1.4

The seller, called the Contractor in the field of road construction, is forced to prove to the customer in advance before receiving the order that he is the best of all applicants for the order. At the same time, the main selection criterion is the price of the work, as a result of which the potential road work contractor should have a more pronounced opportunity to reduce the competitive price than competitors, provided that the requirements for the quality of work are properly met. In addition to the possibility of reducing the competitive price, the Contractor (road construction enterprise) must also have the financial resources to secure bids and execution of contracts, as well as the ability to attract labor and material resources to carry out road

construction work on time and with the specified quality. Thus, there is a certain sequence of phases in the implementation of highway construction activities (see Fig. 1).

Rice. 1. Phases of activity in road construction

In the first phase, construction company employees study Customers’ proposals, monitor and select orders for road construction work, and assess the potential for fulfilling orders based on the information received. This phase is characterized by constant control over the market situation, including monitoring of orders and opportunities to participate in competitive competitions.

The second phase is characterized by the study of tender documentation; determining the enterprise's capabilities to execute technical requirements Customer; assessing the enterprise’s ability to reduce the competitive price to strengthen its competitive position when participating in the competition; consideration of the issue of attracting subcontractors for large volumes of work; consideration of the issue financial security applications for participation in tenders; preparation of tender documentation for direct participation in tenders. Road construction company, in this case the Contractor, is determined by the Customer according to certain competitive criteria, the main of which is, as a rule, the lowest price. The customer sets standard requirements for the quality of work, determines the characteristics of the materials used in the work, limits the timing of road construction work and is confident that he can find alternative contractors at any time. These circumstances suggest that the road construction enterprise must have established stable contractual relations with other enterprises that, for some reason, do not participate in certain competitions, but are ready to cooperate with this enterprise on a subcontract basis. In addition, to financially ensure the execution of a contract, an enterprise needs close cooperation with banks, since in order to receive a state or municipal order, an enterprise must secure the opportunity to obtain a bank loan or a bank guarantee. Of no small importance for meeting the Customer’s requirements is the level of costs for the work performed by each potential contractor, since the lower it is, i.e., the more efficiently resources are used, the greater the degree of “pressure” on the price of the order the potential contractor can withstand.

If the application of this enterprise and the conditions under which the construction enterprise is ready to carry out an order for road construction work meets the Customer’s requirements to a greater extent than similar applications and conditions of competitors, then this enterprise receives an order, concludes a contract, and proceeds to the third phase of the cycle - execution of work. Road construction work is considered completed, as a rule, after the expiration of the warranty period.

Following the logic of the previous phases, the third phase of activities characteristic of road construction includes following works: planning the sequence of work and the costs of their implementation; organization of effective work; organizing and conducting technical and financial control over the process of work; organization of delivery of completed work. In terms of its content, this stage, as a rule, is the longest and most labor-intensive, since, in fact, it determines the direct content of road construction work. In accordance with this, the optimal organization of actions within this stage will allow the enterprise to receive the planned income, which, in turn, depends on how much the enterprise has researched and taken into account the conditions external environment affecting its activities directly or indirectly.

Work on organizing and conducting warranty control, creating warranty service funds, optimizing the costs of warranty service, and organizing work on warranty service will be classified as the fourth phase of the cycle of activities in the field of road construction.

Summarizing the above, let us present the characteristics of the activities of road construction enterprises that determine their sustainable competitive position, grouping them based on the nature of their occurrence (see Table 2).

table 2

Characteristics of the activities of road construction enterprises that determine

their sustainable competitive position

No. Grouping indicator Characteristics of the activities of road construction enterprises

1 Economic The ratio of profit and costs, allowing, if necessary, to reduce the price for performing work to order

2 Financial Possibility of obtaining bank guarantees

Availability financial resources or the possibility of attracting them to fulfill the order

3 Resource Technical capabilities of a wide variety of works

Possession of the rights and opportunities to use innovative technologies

Access to materials and other resources necessary to fulfill orders

Adequate personnel qualifications

4 Reputation Trust relationships with subcontractors

Fulfillment of warranty obligations in the retrospective period

Absence of significant legal claims from business partners and government agencies

Sufficient experience in road construction

5 Organizational Availability of capabilities and experience in quickly and economically moving resources to the road work site (high mobility)

Membership in a Self-Regulatory Organization (SRO)

Effective organization of work, taking into account the cyclical nature of its implementation

6 Market Compliance with work requirements from both state and municipal customers and private customers

The ability to use your competitive advantages taking into account the specifics of the business infrastructure

Willingness to cooperate with partner enterprises

To summarize the study, it is necessary to note the following.

1. The road construction market is a very specific market, which is dominated by the market power of the Buyer in the person of state and municipal customers who set prices; determine requirements for the quality of work and materials used; approve the timing of road construction work; solve by competitive selection which company will carry out the order for the construction of a specific road.

2. Based on a study of the activities of road construction enterprises when performing work on the terms of state or municipal orders, we come to the conclusion that road construction activities have a certain clear sequence (selection of orders, receipt of an order, performance of work ordered, warranty service of objects handed over to the customer) , which requires enterprises operating in a given market to organize their activities in strict accordance with these phases.

3. In this market, taking into account the above conclusions, the enterprise has less independence in making decisions regarding the timing of work, the materials and technologies used, than in other markets.

4. To operate successfully in the road construction market, enterprises must have certain characteristics in order to be able to achieve both the goals of strictly following customer requirements and the goals of efficient functioning of their own enterprise.

The desire of enterprises to comply with the characteristics noted in this article will contribute to their more successful functioning in such a complex and specific market as the road construction market.

Literature

1. the federal law dated 04/05/2013 No. 44-FZ (as amended on 04/05/2016) “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs.” Internet version of the ConsultantPlus system. [ Electronic resource]: URL: http://www.consultant.ru

2. Vinogradova O. V. Analysis and directions for reducing costs for materials in road construction // Bulletin of Civil Engineers. 2014. No. 5 (46). pp. 112-116.

3. Notchenko V.V., Lineva E.L. Assessment of the state of the region’s transport infrastructure as a necessary condition for the development of entrepreneurship // Scientific and Technical Journal of the St. Petersburg State Polytechnic University. Economic Sciences. 2015. No. 1 (211). pp. 172-181.

4. Notchenko V.V. Content and classification of the external and internal environment of an enterprise // Proceedings of the Pskov Polytechnic Institute. Pskov: PPI Publishing House, 2011, No. 14.2, pp. 219-224.

5. Smirnov E. B., Evtyukova K. S. The state of the construction industry in the Russian Federation / E. B. Smirnov, K. S. Evtyukova // Contemporary issues science and education. 2012. No. 5. P. 267.

6. Stepanov I. S. Economics of construction: textbook / Ed. ed. I. S. Stepanova. 3rd ed., revised. and additional M.: Yurayt-Izdat, 2007. 620 p.

Victoria Valentinovna Notchenko - Doctor of Economics, Associate Professor, Professor of the Department of Economics and Enterprise Management, Faculty of Management, Pskov State University, Russia.

Olga Vladimirovna Vinogradova - postgraduate student of the Department of Economics of Entrepreneurship and Innovation, Faculty of Economics and Management, St. Petersburg State University of Architecture and Civil Engineering, Russia.

Email: [email protected]

Zvyagintseva Tatyana Viktorovna - Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Economics and Enterprise Management, Faculty of Management, Pskov State University, Russia.

Email: [email protected]

V. V. Notchenko, O. V. Vinogradova, T. V. Zvyagintseva

THE FEATURES OF THE MARKET FOR ROAD CONSTRUCTION WORKS AND COMPETITIVE CHARACTERISTICS OF FIRMS OPERATING IN THIS

In article features investigated of the market for road construction works, the role of road construction for the development of entrepreneurship, clarified the relationship between the Customer and the Contractor, characterized by phases of activity of the enterprises in the market of road construction works. The article also clarified the characteristics of road construction companies, necessary for successful functioning on the market; made grouping characteristics.

Key words: market road construction, features of the market for road construction works, road construction companies, phases in road building, the characteristics of the activities of road-building enterprises.

About the authors

Notchenko Viktoriya Valentinovna, Doctor of Economic Sciences, Associate Professor, Professor of the Department of Economy and Management at the Enterprise, Management Faculty, Pskov State University, Russia.

Email: [email protected]

Vinogradova Olga Vladimirovna, Postgraduate student, Department of Business Economics and Innovations", Faculty of Economics and Management, Saint-Petersburg State University of Architecture and Civil Engineering, Russia.

Email: [email protected]

Zvyagintseva Tatiana Viktorovna, Candidate of Engineering Sciences, Associate Professor, Associate Professor of the Department of Economy and Management at the Enterprise", Management Faculty, Pskov State University, Russia.

The concept of “road” is given in Article 2 of the Federal Law of December 10, 1995 No. 196-FZ “On Road Safety”:

“Road equipped or adapted and used for traffic Vehicle a strip of land or the surface of an artificial structure. The road includes one or more carriageways, as well as tram tracks, sidewalks, curbs and dividing strips, if any.”

Repair and maintenance of roads on the territory of the Russian Federation must ensure road safety. The compliance of the condition of roads with rules, standards, technical norms and other regulatory documents related to ensuring road safety is certified by acts of control inspections or road surveys conducted with the participation of the relevant executive authorities.

The responsibility to ensure compliance of the condition of roads after repair and during operation with established rules, standards, technical norms and other regulatory documents rests with the executive authority in charge of the roads.

The basic requirements for ensuring road safety during the design, construction and reconstruction of roads are established by Article 11 of the Federal Law of December 10, 1995 No. 196-FZ “On Road Safety”:

"1. The design, construction and reconstruction of roads on the territory of the Russian Federation must ensure road safety. Compliance of constructed and reconstructed roads with the requirements of building codes, rules, standards and others regulatory documents related to ensuring road safety is certified by a road acceptance certificate. The road acceptance certificate is issued by a commission appointed by the federal executive body or the executive body of the constituent entity of the Russian Federation within the limits of their competence, based on the results of control inspections, surveys and tests carried out in the prescribed manner.

2. Responsibility for road compliance established requirements in terms of ensuring road safety at the design stage is assigned to the project contractor, and at the stages of reconstruction and construction - to the work contractor.

3. When designing, constructing and reconstructing roads, it is not allowed to reduce capital costs through engineering solutions that negatively affect road safety.”

In accordance with Article 4 of the Resolution of the State Duma of the Federal Assembly of the Russian Federation dated June 11, 1999 No. 4092-II GD “On the draft federal law “On highways and road activities”” the types of highways are defined:

"1. According to the subjects of ownership rights, highways are divided into:

highways owned by the Russian Federation (federal highways);

highways owned by constituent entities of the Russian Federation (motor roads of constituent entities of the Russian Federation);

highways located in municipal property(municipal roads);

highways owned by legal entities.

2. Highways owned by the Russian Federation, depending on their functional purpose, are divided into highways for general use and special use. Special-use roads are under the jurisdiction of individual ministries, departments or organizations and are used by their owners for their own needs.

3. Highways owned by the Russian Federation and constituent entities of the Russian Federation, in the manner established by the Government of the Russian Federation, may be classified as highways of defense significance.

4. Depending on the role of highways in the road network, their functional purpose, operational characteristics, geometric parameters, as well as traffic conditions, highways are subject to technical and functional classification (according to road categories) in the manner established by the Government of the Russian Federation.”

Federal and regional roads are owned by the state, at the disposal of federal authorities or regional administrations.

Federal, regional and local road safety programs are financed from the relevant budgets and extra-budgetary sources (clause 3 of Article 10 of the Federal Law of December 10, 1995 No. 196-FZ “On Road Safety”).

The budget includes funds for current and major repairs of roads and their maintenance. The executive authorities and regional highway departments, which engage contractors for repair work and themselves act as customers, have the right to dispose of such funds.

If a construction organization has already proven itself to be a conscientious contractor in the construction and repair of roads, then budget funds can be sent to such a contractor “directly”.

Contractors these are individuals and legal entities who perform work under a contract and (or) a government contract concluded with customers in accordance with the Civil Code of the Russian Federation.

Contract work is work performed by a contractor, which includes the construction and repair of roads, including installation work, as well as other types of work provided for in the construction contract.

The legal status of a construction contract, as we have already noted, is regulated by Articles 740 757 of the Civil Code of the Russian Federation.

Article 706 of the Civil Code of the Russian Federation provides for the right of the contractor to involve other persons (subcontractors) in the performance of its obligations. In this case, the contractor acts as a general contractor. The involvement of subcontractors is possible if the law or the contract does not require the contractor to perform the work provided for in the contract personally.

Note that due to the fact that the construction of roads is equated to the construction of buildings and structures of level II responsibility, this activity was subject to licensing until January 1, 2007, but after this date, as we have noted more than once, licensing in the construction sector was cancelled.

We told the reader how to correctly reflect in accounting transactions for writing off the remaining part of the license in “Licensing construction activities"of this book.

Certification of road construction materials and equipment is of no small importance in road construction.

In other words, the materials and equipment used by the contractor must meet certain requirements for them, that is, have certificates:

· quality;

· security;

· technical passports for installing certain equipment. The absence of these documents may not only have certain consequences for the quality of the work performed, but also create unsafe operating conditions for mechanisms and units that pose a threat to the life and health of people.

In the case of using equipment or road building materials in the construction or repair of roads, the contractor is obliged to transfer to the customer its accessories, including technical passports, quality and safety certificates and hygiene certificates.

Based on Article 2 of the Law on Technical Regulation, certification is a form of confirmation by the certification body of the compliance of objects with the requirements of technical regulations, the provisions of standards or the terms of contracts.

The purposes for which confirmation of conformity can be carried out are given in Article 18 of the Law on Technical Regulation.

Feature construction organizations who are engaged in the construction and repair of public roads is that funds for the construction and repair of roads come from budgets of different levels.

Such financing is carried out on the basis of an estimate approved by the Customer (Administration), which is the basis for determining the contract price.

When constructing and repairing roads, two situations are possible:

1) the funds received are targeted;

2) the funds received are not earmarked.

Let's consider a situation where the funds received are not earmarked.

Expenses for current repairs, major repairs of roads, as well as road construction and maintenance are included in the budget. Federal, regional and local roads are at the disposal of federal authorities or regional and local administrations. Recipients of budget funds intended for current and major repairs of roads, their construction and maintenance are mainly executive authorities - these are federal or regional road administrations, which act as customers. For the construction of roads, their current and major repairs, customers (federal and regional road administrations) attract contractors.

For contracting organizations, budget funds received from the federal or regional road administration are not considered targeted funding. This follows from Article 39 of the Tax Code of the Russian Federation, according to which:

“The sale of goods, works or services by an organization or an individual entrepreneur is recognized, respectively, as the transfer on a paid basis (including the exchange of goods, works or services) of ownership of goods, the results of work performed by one person for another person, the provision of services for a fee by one person to another person, and in the cases provided for by this Code, the transfer of ownership of goods, the results of work performed by one person for another person, the provision of services by one person to another person on a free basis.”

Since the contractor performs work for the customer on a paid basis, these budget funds received from the customer in payment for these works should be considered revenue for construction or repair work, since in this case there is a transfer of the results of work performed by one person on a reimbursable basis for another person.

Thus, budget funds received by the contractor from the executive authority (federal or regional road administration) are considered as revenue from the implementation of work, which is subject to taxation under income tax and VAT.

Let's look at an example.

Example 1.

Organization “A”, on the basis of a government contract, carries out routine repairs of federal highways. The cost of repairs is 8,260,000 rubles (including VAT 1,260,000 rubles). The customer (Road Management) paid for the road repairs from the city budget.

End of the example.

Now let’s consider a situation where funds for road construction and repair are allocated immediately to a construction organization.

The receipt and intended use of budget funds is regulated by the Budget Code of the Russian Federation (hereinafter referred to as the Budget Code of the Russian Federation).

According to Article 69 of the Budget Code of the Russian Federation, the provision of budget funds commercial organizations may be provided in the form of subventions and subsidies.

According to Article 6 of the BC RF:

“subvention budget funds provided to the budget of another level budget system the Russian Federation or a legal entity on a gratuitous and irrevocable basis for the implementation of certain targeted expenses;

subsidy budget funds provided to the budget of another level of the budget system of the Russian Federation, to an individual or legal entity on the basis of shared financing of targeted expenses.”

The rules for the formation in accounting of information about received and used budget funds are established by the Accounting Regulations “Accounting state aid» PBU 13/2000, approved by Order of the Ministry of Finance of the Russian Federation dated October 16, 2000 No. 92n (hereinafter referred to as PBU 13/2000).

In accordance with the specified accounting standard, government assistance is understood as an increase in the economic benefit of a particular organization as a result of the receipt of assets ( Money, other property).

In accordance with paragraph 5 of PBU 13/2000, a construction organization accepts budget funds for accounting if the following conditions are met:

· there is confidence that the organization will fulfill the conditions for the provision of these funds;

· there is confidence that budget funds will be received by the organization. Confirmation may be an approved budget schedule, a notification of the allocation of budget funds, or other relevant documents.

Chart of accounts for summarizing information on the movement of funds intended for the implementation of activities intended purpose, including budget funds allocated to account 86 “Targeted financing”.

Depending on the type of government assistance received, the organization must open analytical subaccounts to account 86 “Targeted Financing”.

Acceptance of budget funds for accounting is reflected in the organization’s accounting records with the following entry:

In accordance with paragraph 8 of PBU 13/2000, budget funds received are written off from the accounting account targeted financing to increase financial results organizations.

Note that in accordance with paragraph 4 of PBU 13/2000, for accounting purposes, budget funds are divided into two categories:

· budget funds intended to finance capital expenditures;

· budget funds intended to finance current expenses.

In accordance with paragraph 21 of PBU 13/2000, the amounts of budgetary funds recognized in the accounting records of the organization as income in the financial results account are reflected in other income as assets received free of charge. Thus, in accounting, the organization will recognize income from receiving such funds gradually, as they are used.

The tax base for corporate income tax from January 1, 2002 is determined by taxpayers, including budgetary institutions, in the manner established by Chapter 25 “Organizational Profit Tax” of the Tax Code of the Russian Federation.

Income that is not taken into account when determining the tax base of taxpayers is determined by Article 251 of the Tax Code of the Russian Federation, their list is exhaustive.

Targeted financing funds received for the construction and repair of roads, in accordance with paragraph 14 of Article 251 of the Tax Code of the Russian Federation, are not taken into account for tax purposes.

Construction organizations that have received targeted financing keep separate records of income and expenses received and incurred within the framework of targeted financing.

Example 2.

Organization “A” received funds in the amount of 3,500,000 rubles for the overhaul of regional roads. Of these funds, 1,817,200 rubles were spent on the purchase of building materials (including VAT 277,200 rubles); for wages of workers, taking into account taxes (Unified Social Tax, contributions to Pension Fund Russian Federation) 482,740 rubles were spent. To carry out the work within the terms established by the contract, “A” engaged a subcontractor. The cost of subcontract work amounted to -1,200,060 rubles (including VAT of 183,060 rubles).

Reflection of transactions in the accounting records of organization “A”:

After the work is completed, the contractor transfers it to the customer. Acceptance delivery of completed work is formalized by the Certificate of Acceptance of Completed Work in form No. KS-2. This act determines the list of scopes of work performed by the contractor. In addition to Act No. KS-2, the contractor submits a Certificate of the cost of work performed in Form No. KS-3. The forms of these documents are contained in the Album of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work, approved by Resolution of the State Statistics Committee of the Russian Federation dated November 11, 1999 No. 100.

A certificate of form No. KS-3 is drawn up for the volume of construction work performed in the reporting period on the basis of the act of acceptance of work performed (form No. KS-2) and is signed by the customer (general contractor) and the contractor (subcontractor).

To determine the number of construction and installation works performed at each facility, a log of work performed is kept (form No. KS-6a), which is used to record work performed and is a cumulative document on the basis of which an acceptance certificate for work performed is drawn up (form No. KS-2) and a certificate of the cost of work performed (form No. KS-3).

The work log is kept by the contractor for each construction project based on measurements of work performed and uniform standards and prices for each structural element or type of work.

A certificate of the cost of work performed and expenses (form No. KS-3) is used for settlements with the customer for work performed. Work performed and costs are reflected in the certificate based on the contract value.

The cost of work performed and expenses includes the cost of construction and installation work provided for in the estimate, as well as other costs not included in the unit prices for construction work and in the price tags for installation work (increase in the cost of materials, wages, tariffs, costs of operating machinery and mechanisms, additional costs when carrying out work in winter, funds for the payment of allowances for the mobile and traveling nature of work, allowances for work in the Far North and in similar areas, changes in the conditions for organizing construction, etc. ).

An acceptance certificate for completed work is drawn up after the completion of the work stage, when the contractor (subcontractor) has completed construction and installation work, and the customer (general contractor) has no claims against them. Based on the act (form No. KS-2), the contractor transfers the data from this document to the certificate of the cost of work performed and expenses (form No. KS-3). The customer, based on the certificate (form No. KS-3), pays him. The act is signed by representatives of the contractor responsible for the delivery of the object, and the customer who accepted the object.

The act of acceptance of completed work is drawn up in two or three copies: 1st for the contractor, 2nd for the customer, 3rd for the investor (upon request).

These forms must be used by all organizations, since in accordance with paragraph 2 of Article 9 of Federal Law No. 129-FZ, primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation.

So, we noted that a feature of road construction is that the funds allocated from the budget for current repairs or major repairs of roads, as well as their construction may be targeted or not targeted.

In the event that the allocated funds are not earmarked, then for a construction organization engaged in the construction and repair of roads, funds received from the budget are considered as revenue from the implementation of work, which is subject to VAT taxation.

Consequently, in accordance with Article 146 of the Tax Code of the Russian Federation, the volume of work performed in-house, as well as the volume of work performed by subcontractors, is subject to VAT.

The procedure for calculating and applying tax deductions for VAT when using funds from the budget for the construction and repair of roads has some features. VAT is not imposed on targeted funds not related to payment for goods sold, performance of work (rendering services), or transfer of property rights.

VAT amounts on purchased goods (works, services) are not accepted for deduction from the budget, but are covered from targeted funds.

Immovable things (real estate, real estate) include land plots, subsoil plots and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including forests, perennial plantings, buildings, structures, objects unfinished construction (clause 1 of Article 130 of the Civil Code of the Russian Federation).

Article 31 of the Resolution of the State Duma of the Federal Assembly of the Russian Federation dated June 11, 1999 No. 4092-II GD “On the draft federal law “On highways and road activities” defines:

"1. Land plots intended for the placement of state and municipal highways are provided in accordance with the procedure for allocating land for state or municipal needs, and for private roads in accordance with the rules for allocating land for non-agricultural needs in accordance with land legislation.

2. The provision of land plots for the placement of state and municipal highways, as well as the establishment of roadside strips on public roads, is carried out at the request of the road authority or on its instructions by the body acting as the customer of the relevant road work, on the basis of design documentation approved in the established ok.

All expenses associated with the seizure of land plots, including compensation for losses to their owners or proprietors, are borne by the organizations and persons in whose favor the relevant plots are withdrawn.”

Tax payers are organizations and individuals who own land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession (Article 388 of the Tax Code of the Russian Federation). Organizations and individuals are not recognized as taxpayers in relation to land plots held by them under the right of gratuitous fixed-term use or transferred to them under a lease agreement.

In accordance with paragraph 1 of Article 389 of the Tax Code of the Russian Federation, the object of taxation is land plots located within the municipality (federal cities of Moscow and St. Petersburg), on the territory of which a land tax has been introduced. Thus, the object of land taxation is any land plots, land shares (with common shared ownership of a land plot), parts of land plots presented to organizations and individuals ownership, possession or use.

Clause 2 of Article 389 of the Tax Code of the Russian Federation establishes a list of land plots that are not recognized as an object of taxation. Such plots are all land plots withdrawn from circulation in accordance with the legislation of the Russian Federation (Letter of the Federal Tax Service of the Russian Federation dated January 20, 2005 No. 21-4-04/32@ “On land tax”).

Article 390 of the Tax Code of the Russian Federation provides for a unified procedure for determining the tax base depending on the cadastral value of land plots.

The procedure for determining the tax base is established in Article 391 of the Tax Code of the Russian Federation. The tax base is determined in relation to each land plot as of January 1 of the year, which is the tax period (clause 1 of Article 391 of the Tax Code of the Russian Federation).

The tax period for land tax is a calendar year (Article 393 of the Tax Code of the Russian Federation).

According to Article 395 of the Tax Code of the Russian Federation, the following are exempt from taxation:

“2) organizations in relation to land plots occupied by public state highways.”

Thus, lands provided for the location of public state highways and their structural elements and road structures, for the location of bus terminals and bus stations, established right of way of these state public highways, are exempt from paying land tax.

An organization engaged in the construction and repair of roads may be a payer of the mineral extraction tax (hereinafter referred to as MET), if during the construction and repair of roads the organization extracts minerals (for example: sand, clay, gravel).

Such organizations are subject to registration as a mineral extraction tax payer at the location of the subsoil plot within 30 calendar days from the date of state registration of the license (permit) to use the subsoil plot. The location of a subsoil plot is recognized as the territory of the Russian region in which it is located (clause 1 of Article 335 of the Tax Code of the Russian Federation).

Peculiarities of registering organizations and/or individual entrepreneurs as payers of mineral extraction tax are carried out in the manner determined by Order of the Ministry of Taxes of the Russian Federation dated December 31, 2003 No. BG-3-09/731 “Peculiarities of registration with the tax authority of an organization or individual entrepreneur as a taxpayer of mineral extraction tax.” To register, it is necessary to submit to the tax authority at the location of the subsoil plot provided for use an application of a certain form (for organizations - form No. 9-MET-1, for individual entrepreneurs - form No. 9-MET-2).

Mineral extraction tax rates are determined in paragraph 2 of Article 342 of the Tax Code of the Russian Federation.

How to determine the cost of the extracted mineral resource is specified in Article 340 of the Tax Code of the Russian Federation, in accordance with which it can be: either the selling price of the extracted mineral resource, or its estimated value.

Example 3.

Organization “A” extracted 200 tons of gravel from the allocated area during the construction of the highway. At the same time, 50 tons of gravel were sold at a price of 708 rubles per ton, including VAT of 108 rubles.

Since part of the gravel was sold, the organization calculates the amount of tax based on the sales price of the extracted gravel.

For the purposes of calculating the mineral extraction tax, the selling price of one ton of gravel will be 600 rubles (excluding VAT), therefore, the tax base for the mineral extraction tax will be equal to 120,000 rubles (600 rubles x 200 tons).

Thus, organization “A” must pay to the budget a tax amount of 6,600 rubles (120,000 rubles x 5.5%).

The procedure for calculating and paying transport tax is established by Chapter 28 “Transport Tax” of the Tax Code of the Russian Federation (Articles 356 363 of the Tax Code of the Russian Federation). For the purpose of uniform application by tax authorities of the norms of Chapter 28 of the Tax Code of the Russian Federation, Order of the Ministry of Taxes of the Russian Federation dated April 9, 2003 No. BG-3-21/177 “On approval of Methodological recommendations for the application of Chapter 28 “Transport Tax”, part two of the Tax Code of the Russian Federation” (hereinafter ? Guidelines) Methodological recommendations for the application of Chapter 28 “Transport Tax” of the Tax Code of the Russian Federation were approved.

Based on Article 357 of the Tax Code of the Russian Federation, taxpayers of transport tax are persons for whom, in accordance with Russian legislation, vehicles recognized as an object of taxation are registered.

Here are a number of documents that an organization needs to pay attention to when purchasing vehicles.

State registration of motor vehicles and other types of self-propelled equipment is carried out in accordance with and in the manner established by Decree of the Government of the Russian Federation of August 12, 1994 No. 938 “On state registration of motor vehicles and other types of self-propelled equipment on the territory of the Russian Federation.”

The rules for registering motor vehicles with the State Road Traffic Safety Inspectorate (hereinafter referred to as the State Traffic Safety Inspectorate) were approved by Order of the Ministry of Internal Affairs of the Russian Federation dated January 27, 2003 No. 59 “On the procedure for registering vehicles.”

The rules for state registration of tractors, self-propelled road-building and other machines and trailers for them by the state supervision bodies over the technical condition of self-propelled machines and other types of equipment in the Russian Federation (Gostekhnadzor) were approved by the Ministry of Agriculture and Food of the Russian Federation on January 16, 1995. These rules were registered with the Ministry of Justice on January 27, 1995 No. 785.

Other self-propelled vehicles, pneumatic and tracked machines and mechanisms are taxed according to flat rate regardless of their engine power. Special vehicles are registered with the state authorities supervising the technical condition of self-propelled vehicles and other types of equipment in the Russian Federation (Gostekhnadzor).

For cars registered with the State Traffic Safety Inspectorate, tax rates are determined based on engine power. Article 361 of the Tax Code of the Russian Federation provides basic tax rates. When determining the types of vehicles and classifying them as trucks or cars, special vehicles, one should be guided by “ All-Russian classifier fixed assets" OK 013-94, approved by Decree of the State Standard of the Russian Federation of December 26, 1994 No. 359.

The objects of taxation of transport tax are: different kinds self-propelled vehicles on pneumatic and tracked tracks, registered in accordance with the established procedure in accordance with the legislation of the Russian Federation (Article 358 of the Tax Code of the Russian Federation).

In accordance with paragraph 1 of Article 359 of the Tax Code of the Russian Federation, the tax base is determined:

· in relation to vehicles with engines, as the power of the vehicle engine, expressed in non-system power units horsepower. According to paragraph 18 of the Methodological Recommendations, engine power is determined based on the technical documentation for the corresponding vehicle and is indicated in the registration documents. If in the technical documentation for a vehicle the engine power is indicated in metric power units (kW), then the corresponding conversion into non-system power units (horsepower) is carried out by multiplying the engine power, expressed in kilowatts, by a factor equal to 1.35962 ( conversion factor 1 kW = 1.35962 horsepower). The resulting result is rounded to the second decimal place.

· in relation to non-self-propelled (towed) water vehicles, for which the gross tonnage is determined, as the gross tonnage in registered tons. Gross capacity is determined based on the technical documentation for the corresponding vehicle and is indicated in the registration documents (clause 21 of the Guidelines).

· in relation to other water and air vehicles that do not have engines or for which gross tonnage is not determined, as a unit of vehicle. Water vehicles subject to a unit tax include, in particular, floating cranes, floating dredging equipment, landing stages and other floating structures that do not have engines for independent movement.

The procedure for calculating transport tax is determined by paragraph 2 of Article 362 of the Tax Code of the Russian Federation. The tax amount is calculated for each vehicle as the product of the corresponding tax base and tax rate.

Temporary rules for registration and accounting customs authorities vehicles registered in other countries and temporarily located on the territory of the Russian Federation for a period of up to 6 months are approved by Order of the State Customs Committee (hereinafter referred to as the State Customs Committee) of the Russian Federation dated March 2, 1995 No. 137. Please note that this document is applied to the extent that it does not contradict the Customs Code of the Russian Federation. This is indicated in the Letter of the State Customs Committee of the Russian Federation dated December 30, 2003 No. 01-06/50932 “On the application of regulatory legal acts in customs affairs from January 1, 2004.”

The obligation to register land vehicles is established by paragraph 3 of Article 15 of the Federal Law of December 10, 1995 No. 196-FZ “On Road Safety”:

“The admission of vehicles intended for participation in road traffic on the territory of the Russian Federation, with the exception of vehicles participating in international traffic or imported into the territory of the Russian Federation for a period of no more than six months, is carried out in accordance with the legislation of the Russian Federation by registering vehicles and issuance of relevant documents. Registration of vehicles without a document certifying its compliance with established road safety requirements is prohibited.”

Land vehicles are registered with legal entities on the basis of documents certifying the ownership of these vehicles, which means that they are recognized as payers of transport tax.

As follows from the Decree of the Government of the Russian Federation of August 12, 1994 No. 938 “On the state registration of motor vehicles and other types of self-propelled equipment on the territory of the Russian Federation” and paragraph 1.4 of the Rules for the state registration of tractors, self-propelled road-building and other machines and trailers for them by authorities state supervision over the technical condition of self-propelled machines and other types of equipment in the Russian Federation (Gostekhnadzor), approved by the Ministry of Agriculture and Food of the Russian Federation on January 16, 1995, motor vehicles, tractors, self-propelled road-building machines with an engine displacement of more than 50 cubic centimeters are subject to registration, if the engine capacity of the vehicle is smaller, then such a vehicle is not subject to registration, and therefore transport tax should not be charged on it.

In order to determine the tax rate of any vehicle (crane, concrete mixer, excavator), a construction organization must proceed from the data recorded in the primary documents for this vehicle (technical equipment passport) and its registration documents.

Cars and trucks are registered with the traffic police in accordance with the Rules for registration of motor vehicles and tax rates are determined based on engine power.

Tax rates are established by the laws of the constituent entities of the Russian Federation depending on engine power, jet engine thrust or gross tonnage of vehicles, category of vehicles per one horsepower of a vehicle engine, one kilogram of jet engine thrust, one registered ton of a vehicle or unit vehicle (Article 361 of the Tax Code of the Russian Federation). Particular attention should be paid to organizations that have branches; the tax rate for one type of vehicle in one region may differ significantly from the tax rate in another region.

When classifying specific special and specialized machines as motor vehicles, you can also refer to the Brief Automotive Guide developed by the State Research Institute road transport Ministry of Transport of the Russian Federation.

Note!

Cars and tractors and trailers, the main purpose of which is to perform production or household functions, and not to transport goods and people, are not vehicles and are considered as buildings and equipment. Such equipment includes: cabin trailers, mobile transformer units, mobile kitchens, showers, and therefore they are not subject to transport tax. It should be noted that the Letter of the Ministry of Finance of the Russian Federation dated June 16, 2006 No. 03-06-04-04/24 “On the application of methodological recommendations on transport tax” establishes that these Methodological recommendations do not relate to acts of legislation of the Russian Federation on taxes and fees, but at the same time they are intradepartmental documents mandatory for execution by tax authorities.

Thus, the object of taxation for transport tax for organizations involved in the construction and repair of roads are vehicles used in road construction and repair of highways, in particular: asphalt pavers, rollers, loaders, motor graders, truck cranes, drilling machines, excavators, hole drills, trucks , compressor stations, other road vehicles and mechanisms on pneumatic and tracked tracks, registered in accordance with the established procedure in accordance with the legislation of the Russian Federation.

There are no benefits provided for such vehicles (Article 358 of the Tax Code of the Russian Federation).

Let us note that, in accordance with Chapter 28 of the Tax Code of the Russian Federation, transport tax is a regional tax, is put into effect by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and the reasons for their use by taxpayers.

Regarding the exemption of certain categories of vehicles from payment of transport tax, you should contact the legislative (representative) bodies of the constituent entity of the Russian Federation (Letter of the Ministry of Taxes and Taxes of the Russian Federation dated February 27, 2004 No. 04-05-11/21).

The procedure for calculating and paying corporate property tax is regulated by Chapter 30 “Organizational Property Tax” of the Tax Code of the Russian Federation. The tax period for property tax is a calendar year (Article 379 of the Tax Code of the Russian Federation).

Reporting periods are the first quarter, first half of the year and nine months of the calendar year.

The property tax rate should not exceed 2.2%.

Order of the Ministry of Taxes and Taxes of the Russian Federation dated March 23, 2004 No. SAE-3-21/224 “On approval of the tax return form for the property tax of organizations (tax calculation for advance payments) and instructions for filling it out” approved the form of the tax return for the property tax of organizations (tax calculation for advance payments) and instructions for filling it out.

Payers of corporate property tax are:

· Russian organizations,

· foreign organizations.

Based on Article 374 of the Tax Code of the Russian Federation:

"The object of taxation for Russian organizations movable and immovable property is recognized (including property transferred for temporary possession, use, disposal or trust management included in joint activities), recorded on the balance sheet as fixed assets in accordance with the established accounting procedures.”

Note!

It does not matter whether the fixed assets are located in the organization itself or transferred for temporary possession, use, disposal, trust management or made as a contribution to joint activities.

The following are not recognized as objects of taxation:

· land plots (since they are already subject to land tax);

· other environmental management facilities (water bodies and other natural resources) related to fixed assets;

· property used for the needs of defense, civil defense, security and law enforcement in the Russian Federation, which is under the jurisdiction of federal authorities, which are legally provided for military and (or) equivalent service.

The tax base is determined as average annual cost property recognized as an object of taxation.

The tax base is taken into account, which is determined according to accounting rules.

If depreciation rather than depreciation is accrued on a fixed asset, to calculate the tax it is necessary to take its value minus depreciation.

The tax base for the property tax of organizations, in accordance with Article 376 of the Tax Code of the Russian Federation, is determined separately in relation to property:

Subject to taxation at the location of the organization (place of registration with the tax authorities);

Each separate division of the organization with a separate balance sheet;

Each piece of real estate located outside the location of the organization or a separate division that has a separate balance sheet;

Property subject to different tax rates.

The procedure for determining the tax base for property tax is determined by Article 376 of the Tax Code of the Russian Federation.

Organizations are exempt from property tax in relation to public railways, public federal highways, main pipelines, energy transmission lines, as well as structures that are an integral technological part of such facilities (clause 11 of Article 381 of the Tax Code of the Russian Federation).

The list of property related to these objects was approved by Decree of the Government of the Russian Federation dated September 30, 2004 No. 504 “On the list of property related to railway tracks public roads, public federal highways, main pipelines, energy transmission lines, as well as structures that are an integral technological part of these facilities, in respect of which organizations are exempt from corporate property tax.”

The procedure for calculating the amount of tax and the amount of advance payments for property tax is established by Article 382 of the Tax Code of the Russian Federation.

Advance payments are paid quarterly at the end of the reporting period as 1/4 of the tax amount calculated as of the 1st day of the month following the reporting period (Article 383 of the Tax Code of the Russian Federation).

In accordance with Article 384 of the Tax Code of the Russian Federation, an organization that includes separate divisions that have a separate balance sheet pays tax (advance tax payments):

To the budget at the location of each of the separate divisions in relation to property recognized as an object of taxation in accordance with Article 374 of the Tax Code of the Russian Federation, located on a separate balance sheet of each of them, in an amount determined as the product of the tax rate in force in the territory of the corresponding subject of the Russian Federation in which these separate divisions are located, and the tax base (average value of property), determined for the tax (reporting) period in accordance with Article 376 of the Tax Code of the Russian Federation, in relation to each separate division.

In accordance with Article 385 of the Tax Code of the Russian Federation, an organization that takes into account on its balance sheet real estate objects located outside the location of the organization or its separate division that has a separate balance sheet, pays tax (advance tax payments):

To the budget at the location of each of the specified real estate objects in an amount determined as the product of the tax rate in force in the territory of the corresponding constituent entity of the Russian Federation on which these real estate objects are located, and the tax base (average value of property) determined for the tax (reporting) period in accordance with Article 376 of the Tax Code of the Russian Federation, in relation to each piece of real estate.

The tax base for the property tax of organizations and the amount of tax (advance tax payments) are calculated separately in relation to property subject to taxation at the location of the organization, in relation to the property of each separate division that has a separate balance sheet, and in relation to each piece of real estate located outside the location an organization, or its separate division, which has a separate balance sheet (clause 1 of Article 376 of the Tax Code of the Russian Federation and clause 3 of Article 382 of the Tax Code of the Russian Federation).

A separate division of an organization is any division territorially isolated from it, at the location of which stationary workplaces are equipped (clause 2 of Article 11 of the Tax Code of the Russian Federation). For tax purposes, three separate divisions have been formed within the organization, one of which (the branch) is allocated to a separate balance sheet, and the other two do not have an independent balance sheet, while their movable property is accounted for on the balance sheet of the branch.

The amount of calculated property tax (advance tax payments) is paid to the budget at the location of the organization and at the location of each of the separate divisions that have a separate balance sheet (Article 384 of the Tax Code of the Russian Federation). At the location of each of these divisions, a (calculation of advance tax payments) is provided (clause 1 of Article 386 of the Tax Code of the Russian Federation). An organization whose balance sheet includes real estate assets located at the location of separate divisions that do not have separate balance sheets pays tax (advance tax payments) and submits tax return(calculation of advance payments) at the location of each of the real estate objects (Article 385 of the Tax Code of the Russian Federation, paragraph 1 of Article 386 of the Tax Code of the Russian Federation).

Violation of rules or standards for the operation of tractors, self-propelled, road-building and other machines and equipment on the basis of Article 9.3 of the Code of Administrative Offenses of the Russian Federation:

“entails the imposition of an administrative fine on citizens in the amount of one to three minimum sizes wages or deprivation of the right to drive vehicles for a period of three to six months; for officials: from five to ten times the minimum wage.”

Criminal liability is provided for violation of safety rules when carrying out construction or other work, if this negligently resulted in the infliction of major damage, serious harm to human health or death (Article 216 of the Criminal Code of the Russian Federation).

Let us note that at the time of writing the book, the law “On Highways and Road Activities” has not been adopted. The draft of this law was considered in the first reading of the State Duma of the Russian Federation (Resolution of the State Duma of the Russian Federation of the Federal Assembly of the Russian Federation dated June 11, 1999 No. 4092-II GD “On the draft federal law “On highways and road activities”), but by a Letter from the President of the Russian Federation of January 3, 2000 No. Pr-26, the draft Federal Law “On Highways and Road Activities” was rejected.

More detailed information on issues related to licensing of construction activities, accounting and reporting forms in construction can be found in the book of JSC “BKR-INTERCOM-AUDIT” “Construction”.

Features of strategic management of enterprises in the field of road construction are determined by the characteristics of this field of activity.

The technical and economic features of the road construction sector can be classified into general and specific.

Common features include:

• - durability of building structures;
• - long period of work;
• - expensive one-time costs;
• - technological interrelation of all operations included in the overall construction process;
• - broad intersectoral connections;
• - a special form of payment for work;
• -the influence of climatic and geographical factors on the organization of the production and construction process;
• - different levels of complexity of the work performed throughout the entire process.

Specific features include:

• - linear principle of organizing construction work;
• - high capital intensity, material intensity and labor intensity.

No one doubts the prospects of the road construction industry. Successful infrastructure development is directly related to innovative technologies and innovation processes.

Modern enterprises in the field of road construction build their activities on the same principles as most enterprises in the industry National economy, namely:

• a) self-financing (recoupment of costs for production and sales of products, investment in production development using own funds and, if necessary, bank and commercial loans);
• b) economic isolation (enterprises independently determine their economic activity, direction of investment of funds in order to make a profit);
• c) financial interest in the results of activities (determined by the main goal - making a profit);
• G) material liability(the presence of a certain system of responsibility for the conduct and results of economic activities);
• e) control over financial and economic activities;
• f) the need to form financial reserves.

It is worth noting that in the road construction industry there are two independent types of finance: finances of the customer (investor) and finances of the contractor.

The state most often acts as the customer. At the same time, on the one hand, the volume of road construction depends on the budget’s ability to finance road construction. construction production and the financial condition of contracting construction organizations, on the other hand, from financial condition, solvency, the extent to which national needs will be satisfied depends on the volume of work performed by the contractor.

All payments between the contractor and the customer must comply with current legislative rules and GOSTs. The standards establish requirements for the quality of the work carried out and the materials used, and determine the future throughput of the highway.

Construction technologies are constantly being researched. Natural factors and increased congestion on highways are taken into account. Methods are being developed to speed up and reduce the cost of the construction process.

Construction stages include:

• 1) Preparation work.
• 2) Transport and construction and installation works.

Procurement activities include the extraction and processing of stone material, the production of asphalt concrete mixtures, the production reinforced concrete products, preparation of bitumen and crushed stone, production and painting of road signs, etc.

Transport work includes the delivery of construction cargo to the place of work, to production enterprises and the movement of construction cargo within the construction site or enterprise. Transport works are important components of road construction.

Construction and installation work includes activities related to the construction of the roadway and artificial structures accompanying the construction. This work is divided into two parts:

An important component when modern construction is the comprehensive or partial use of mechanization in labor. Using modern technology with high functionality and maneuverability, it became possible to produce road surfaces in as soon as possible. Rental services for special equipment, which are currently actively used by enterprises, make it possible to reduce costs during construction work, thereby eliminating the need to purchase expensive equipment.

However, if there is modern technology and competent specialists, the quality of Russian highways sometimes leaves much to be desired. There are many factors influencing this result:

• - difficult natural conditions;
• - non-compliance with contractual relations;
• - long length of roads.

Despite the factors, the number of vehicles on Russian highways is growing every year, calling for road construction enterprises to fight for quality and constantly improve.

Thus, the features of strategic management of enterprises in the field of road construction are determined by the features of this field of activity.

Due to the nature of the road construction industry, strategic planning plays an important role. Seasonality of work makes adjustments to the strategy of planning the enterprise’s activities for the long term, and this stage acquires special significance strategic planning, as an adjustment to the plan due to changed market conditions, the position of the organization itself, and the level of competitiveness of the enterprise.

Also, when drawing up a strategic plan, it is important to conduct a detailed analysis of the external and internal environment in order to determine the right direction for further development.

The construction sequence is established based on the division of all road construction work into three periods: preparatory, main and final.

In preparatory During this period, organizational and technical preparation of construction is carried out to ensure its deployment in the initial areas determined by the construction organization project.

IN basic period all construction work is carried out.

IN final During this period, bases and other temporary structures are being liquidated and land is being reclaimed.

All types of road construction work are divided into:

procurement - include the preparation and storage of materials, semi-finished products and parts manufactured by construction industry enterprises (procurement of stone, preparation of asphalt concrete, production of bridge structures, pipes, road conditions);

transport – transportation of road materials by road, rail or water transport is carried out. This group of work includes the delivery of materials and semi-finished products to warehouses, factories, intermediate bases and direct storage sites;

construction and installation works - work is carried out on the construction of all elements of the transverse profile of roads, the arrangement of road conditions, the construction of buildings and road infrastructure structures.

Based on uniformity and repeatability, road construction work is divided into linear and concentrated.

Linear– work, the volumes of which are evenly distributed throughout the facility. These include: excavation work, installation of foundations and coverings, installation of culverts, small retaining walls, etc.

Focused– highly labor-intensive work concentrated over a short distance (bridges, large excavations and embankments, road junctions at several levels, high-flow culverts).

To organize linear work, two methods are used: flow and separate organization. In-line This method is used to carry out road construction work on all linear objects of sufficient length. The integrated flow method provides for continuous and uniform production throughout the entire construction period. If the length of the road section is insufficient and the periods of deployment and collapse of the flow exceed the time of its effective operation, then the work is carried out using the method separate organization in which each construction process is carried out independently.

Concentrated site work is carried out similarly.

When organizing construction in general, it is widespread and non-complex in-line a method when the roadbed, small and medium-sized bridges and pipes are erected a year before the construction of the road pavement using the in-line method, and the road pavement is constructed separately (in-line method, not connected by a single schedule for all work).

During new road construction, as well as during reconstruction over a sufficient length, the flow method provides for: the implementation of all construction work by complex mechanized units (columns, detachments, brigades); providing them with the necessary resources, including those produced by mobile roadside installations; the movement of specialized units continuously one after another along the route of the road under construction at a set average flow speed, leaving behind a completely finished road.

The main spatial parameters of the flow are: catchments, plots, maps, installation areas (depending on the type of work).

The main time parameter is the flow speed, calculated by the length of the finished road completed per shift (the main flow indicator). The flow rate is set during process design.

In the process of technological design, the most modern technologies for the production of road construction works based on comprehensive mechanization are adopted. In each specialized flow, a leading machine is provided, with which the performance of auxiliary machines and mechanisms is linked. The effectiveness of choosing a set of machines is assessed by the cost of performing a unit of measurement of work (1 km, 1 m 3, 1 ton, etc.).

Features of road construction must be taken into account when drawing up schedules and construction plans. They must be “tied” to the topography of the area, take into account the mobile nature of the work, the supply of large quantities of building materials, structures and products. Construction plans must be drawn up for various periods of construction and for all areas with specific working conditions.

Organization of work on the construction of highways

The organization of construction work is understood as establishing and ensuring the general order, sequence and timing of work on the construction of a highway, providing materials, machines, vehicles, labor and financial resources in order to construct the facility on time with minimal expenditure of material resources.

Road construction differs from other branches of construction in the variety of products produced, the significant length of the facility with an uneven distribution of volumes and types of work along the length, and the significant impact natural conditions- soils, climate, terrain, hydrology, etc.

All work, according to the nature of production, is divided into procurement, transport and construction and installation. Procurement - procurement and storage of stone and binding materials, preparation of mixtures and semi-finished products from them - concrete and asphalt concrete mixtures, precast concrete products for roads, bridges and buildings of road and transport services. Transport work is associated with the delivery of road construction materials, mixtures, and finished products from the places of their manufacture to the places of laying or installation. Construction and installation work is work performed directly on the site - a road, bridge, building, manufacturing enterprise.

In accordance with the characteristics of the organization, everything Men at work can be divided into concentrated and linear. Concentrated ones are carried out, as a rule, in one place, and linear ones are distributed along a narrow strip of the road and are carried out with the help of mechanized units moving along the highway.

Linear work is more or less evenly distributed along the length of the road under construction and is repeated at every kilometer with only slight deviations from the average values: construction of the roadbed in small embankments and excavations, foundations and coverings, pipes and small bridges, installation of road signs and fences. Of the linear works, the most extensive is the construction of the subgrade and road pavements. Other types of linear work (construction of pipes, small bridges, installation of fences and road signs) are periodically repeated at approximately equal intervals.

Concentrated work is usually carried out on short sections of the road. They are rarely repeated in a neighboring area and in terms of the complexity of production, labor intensity and large volume they differ sharply from other types of work: deep excavations and high embankments, areas of rock work, large and medium bridges, complexes of buildings for road and motor transport services, long roads through swamps, intersections at different levels. Concentrated work should always be ahead of linear work so that linear work is carried out in a continuous flow.

In road construction, two methods of organizing work are adopted: in-line and non-in-line. The most progressive is the flow method, in which all processes, grouped into technological cycles, in all areas proceed continuously and in parallel in a technological sequence. Each link of the machines, performing the technological cycle assigned to it, moves from one section of the flow to another, taking into account the requirements of the technology. Economic and mathematical methods have been developed to optimize the road construction flow, all technological processes and ensure maximum machine utilization.

The flow method meets the basic requirement of economics - to provide conditions for every possible reduction in the costs of socially necessary labor per unit of product produced in a given organization of production.

According to the degree of enlargement of production processes, flows can be: private, specialized, object and complex (Fig. 2.1). Partial flow is the organization of work of a link of machines of the same type (excavators, scrapers), sequentially performing a given process in the appropriate areas.

A specialized flow is called qoeoKynHocTb of private flows united by the production of common products - a section of the roadbed, the base of the road surface. A set of specialized threads constitutes an object thread, which ensures the completion of a completely finished section of the road. The set of object flows constitutes a complex flow, which includes the arrangement of all engineering structures of the road. In a thread there are: a machine link - a group of machines of the same type that perform the work of a particular thread; set of machines - a group of machine links; encroachment - a section of the road on which private traffic vehicles operate.

The main parameter of the flow is speed - the length of the road section bd on which the flow completes work per hour, shift, day. This value changes over time, and its average value is usually used.

Rice. 2.1. Scheme of the flow organization of highway construction:

The successful advancement of the flow entirely depends on the timely and systematic provision of construction work with materials - semi-finished products and products. Based on this, the capacity of production enterprises must be designed so that they provide the given daily speed of road construction.

The start of operation of production enterprises is set ahead of the start of work on the route, which is necessary to create a small supply of materials within the limits of 5-10-day requirements. The direction of flow is chosen taking into account the construction conditions and, as a rule, “from itself”, using the road under construction to deliver materials. Flow control must be responsive. The coordination of the work of a private flow, control and management of the general progress of construction processes is carried out by the chief and Chief Engineer SU through the apparatus of the production department. In the flow method, communication is the main means of flow control. Communication is established with the construction management, with private flows, links, manufacturing enterprises and supply bases.

To service road vehicles, private flows include mobile repair shops capable of providing field repairs and proper operation of road machines and vehicles.

The use of the flow method with its inherent high rates indicates the need to construct all layers of road pavement from materials that are conveniently laid, well compacted and allow the movement of construction vehicles.

Concentrated work can be a serious obstacle if its completion is not strictly coordinated with the schedule for linear work. Therefore, the peculiarity of designing the organization of concentrated work is to set a deadline for its completion in accordance with the general movement. private threads performing linear work. To perform concentrated work, it is advisable to use winter period. Extending the construction season due to winter has many positive qualities: a constant qualified workforce is maintained, and the utilization rate of road machinery and vehicles increases. Some increase in the cost of winter work is compensated by the acceleration of the construction of highways and their early commissioning.

When building a road, the most labor-intensive part is the installation of bases and coverings; most often they determine the flow rate.

An important element in organizing the flow is the provision of housing for those working in the flow and their everyday services. Tents, trailers, and prefabricated premises are used to accommodate workers. light type. It is convenient and expedient to build road service buildings in advance in order to use them for the temporary accommodation of workers on the road.

Despite the obvious advantages of the continuous method, in some cases road construction work is dispersed, carried out over a wide front. There are many reasons for this: short and complex road sections; short-term involvement of machines and vehicles of industrial and agricultural organizations for road work; insufficiently fully developed technical documentation, etc. To facilitate control and management of work using the non-flow method, the road under construction is divided into sections. At each of them, work is organized taking into account local conditions and regardless of work in neighboring areas. The non-flow method has many disadvantages. These include an increase in construction duration and the impossibility of using the road for travel during the construction period. Although some sections have been completed, they cannot be used due to lack of communication between them. Dispersion complicates the management of work, quality control of work and the conditions for technical maintenance of mechanization equipment deteriorate, the need for machines and vehicles increases, since the same type of work is performed simultaneously in many places.

As a result, the overall level of equipment and labor utilization decreases. The non-flow method is sometimes combined with the flow method, which in some cases is justified by construction with large volumes of concentrated work.

TO category: - Mechanization of road works

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