Analysis of the volume of work performed and cost. Analysis of the implementation of construction and installation work Analysis of completed construction and installation works

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Introduction

6. Analysis of the use of material resources of the enterprise and the state of inventories

7. Financial analysis

8. Assessing the efficiency of the enterprise

Conclusion

Bibliography

costs labor industrial reserves

Introduction

An important indicator characterizing the work of enterprises is labor resources; the financial results of enterprises depend on its level.

Currently, the efficiency of using an enterprise's labor resources deserves close attention. This factor is decisive in the efficiency of its management and competitive advantage On the market. At the same time, the analysis of the current level of use of labor potential reflects the insufficiently complete involvement of this resource in the reproduction process. Analysis of control methods labor resources and the development of methods for their practical implementation will allow the enterprise to significantly increase labor efficiency. At the microeconomic level, this will lead to increased performance commercial enterprise and its position in the market.

At the macroeconomic level, solving the problem of increasing the use of labor potential solves a number of the most important problems- the efficiency of the national economy, stimulating its development, increasing the level of employment by increasing the attractiveness of labor as a factor of production. Thus, the study of the problem of the efficiency of using the labor potential of an enterprise is of great importance in modern stage development of economic relations.

Target course work- consider and analyze the efficiency of labor use in a construction organization.

In accordance with the purpose of the course work, the following tasks were identified:

Conduct an analysis of the use of labor resources;

Analyze labor productivity;

Analyze the efficiency of using labor resources at the enterprise.

An organization's workforce refers to the number and composition of its personnel. The volume, quality and timeliness of performing production tasks, the efficiency of using machines, mechanisms, equipment, which, in turn, affect the volume of production, its cost, profit and a number of other financial and economic indicators depend on the organization’s supply of labor resources and the efficiency of their use. .

The main objectives of analyzing the use of labor resources are:

study and assessment of the composition and structure of the organization’s employees;

analysis of working time use.

determination and study of labor productivity and its determining factors;

analysis of the impact of the use of workers on the volume of output;

studying the influence of extensive and intensive factors on worker productivity.

identifying reserves for more complete and efficient use of labor resources.

The organization's labor resources are divided into industrial and non-industrial personnel.

Based on the nature of the functions performed, industrial production personnel (IPP) are divided into workers and employees.

Workers are workers directly involved in the production of products (services), repairs, movement of goods, etc. Depending on the nature of participation in the production process, workers, in turn, are divided into main (producing products) and auxiliary (serving the technological process)

The employees include managers, specialists and technical performers.

Managers are employees who occupy positions of leadership of the organization and its structural divisions(functional services), as well as their deputies;

Specialists are workers performing engineering, technical, economic and other functions. These include engineers, economists, accountants, sociologists, legal advisers, standard setters, technicians, etc.

Technical executors (employees) - workers who prepare and execute documents, housekeeping services (clerks, secretaries-typists, timekeepers, draftsmen, copyists, archivists, agents, etc.).

Depending on the character labor activity The organization's personnel are divided into professions, specialties and skill levels.

The analysis of labor resources should begin with a study of their structure and staffing of the organization with the necessary personnel of workers of the relevant specialty and qualifications.

An important component of the analysis of an organization’s labor resources is the study of movement work force.

A change in the number of employees of an enterprise due to dismissal and hiring is called movement, or turnover of the enterprise’s personnel (labor). The following are distinguished: absolute indicators movement of enterprise personnel:

Admission turnover (number of people enrolled in work);

Dismissal turnover (the number of employees who left their jobs in a given organization, as well as those who left due to death);

Total labor turnover.

For comparative analysis The enterprise uses the following relative indicators (coefficients), calculated as a percentage of the average headcount:

Admissions turnover ratio

Cob.pr.= (Number of people hired/Tsp)*100%; (1)

Disposal turnover ratio

To ob.vyb.=(Number of retirees/Tsp)*100% ; (2)

where Tsp - average number workers, people

Employee replenishment rate

Quosp.work.= (Number of hires/Number of leavers)*100%; (3)

where Tsp is the average number of employees, people.

Staff retention rate

Kpost.= (Number of payroll employees in a given period/Tsp)*100% (4)

where Tsp is the average number of employees of the enterprise, people.

The movement of enterprise personnel is reflected in the balances of labor resources, which may include the following absolute indicators:

Availability of employees at the beginning of the period;

The total number of people hired, including by sources (by directions of the employment service, by transfer from other enterprises, etc.);

The total number of people dismissed from work, including for reasons of retirement (in the order of transfer to another organization in connection with termination employment contract at the initiative of an employee or administration, conscription or enlistment in military service, etc.);

Number of employees at the end of the year.

The volume of production depends not so much on the number of workers, but on the amount of labor spent on production, determined by the amount of working time. Therefore, analyzing the use of working time is important integral part analytical work In the organisation. In the process of analyzing the use of working time, it is necessary to check the validity of production tasks, study the level of their implementation, identify losses of working time, establish their causes, outline ways to further improve the use of working time, and develop the necessary measures.

The complete use of labor resources is assessed by the number of days and hours worked by one employee per period, as well as by the degree of use of the working time fund. Such an analysis is carried out both for individual categories of personnel and for the organization as a whole.

To analyze the use of the total calendar fund of time, it is necessary to determine its potential value. The working time fund (TRF) depends on the number of workers (Rр), the number of working days worked per working day on average per year (D), the average working day (t):

During the analysis, it is necessary to identify the causes of lost working time.

The efficiency of using ore resources is expressed in the level of labor productivity. The labor productivity indicator is a general indicator of the work of economic entities. This indicator reflects how positive sides work, and all the shortcomings.

Labor productivity characterizes the effectiveness, fruitfulness and efficiency of a particular type of work.

The most important indicators of labor are output and labor intensity. Output is the most common indicator of labor productivity. Due to the fact that labor costs can be expressed by the number of man-hours worked, man-days, the average number of workers or employees, indicators of average hourly, daily and annual output per worker are distinguished. Average annual output is determined both per worker and per employed person.

In the course of analyzing labor productivity in terms of output, a number of problems are solved:

An assessment is given of the implementation of the plan in terms of labor productivity;

Factors are identified and the size of their influence on labor productivity is determined;

Reserves for growth of labor productivity are identified.

Labor intensity characterizes the cost of working time per unit of production or for the entire production output. Labor intensity is measured in hours (standard hours).

Labor intensity is determined across the entire range of services per unit of production.

In contrast to the output indicator, labor intensity has a number of advantages; it establishes a direct relationship between production volume and labor costs, and more realistically reflects the savings in living labor under the influence of changes in production conditions.

The growth in labor productivity occurs mainly due to a reduction in the labor intensity of work and services.

Analysis of the labor intensity of work and services involves studying the dynamics of labor intensity, changing its level, identifying the reasons for the change and the impact on the level of labor productivity.

1. Analysis of the implementation of the scope of construction and installation works (works, services) based on contractual obligations

To analyze the dynamics of the volume of construction and installation work performed on our own construction organization, and the volume of work, as well as to assess the influence of factors that influenced these changes, we will draw up a table that shows the initial data for carrying out technical economic analysis.

Table 1 Initial data for technical and economic analysis

Table 2 Main production indicators of a construction organization

From the table data we can conclude that the volume of work performed by the construction organization decreased in the analyzed years compared to the base period. The decrease in the volume of work performed amounted to 710 thousand rubles. and 5538 thousand rubles. respectively.

Changes in the volume of construction and installation work caused by deviations in the actual number of workers in the analyzed years (2nd and 3rd) - Char compared to the base (1st) - Chbr will be calculated using the following formula:

O "smr = (Char - Chbr) * N b f * Nbsm * Vbchas

O"2/1smr = (Ch2p - Ch1p) * N 1 f * N1cm * B1hour = [(330-360) * 239 * 7.2 * 167]/1000 = - 8621.2 (thousand rubles)

O"3/1cmr = (Ch3p - Ch1p) * N 1 f * N1cm * B1hour = [(345-360) * 239 * 7.2 * 167]/1000 = - 4310.6 (thousand rubles)

Changes in the volume of construction and installation work caused by changes in the use of the working time fund of workers (in days) in the analyzed years (2nd and 3rd) - Naf compared to the base (1st) - N b f will be calculated using the following formula:

O""smr = Char * (N af - N bf) * Nbsm * Vbchas

In quantitative terms, these changes will be:

O""2/1smr = H2r * (N 2f - N 1f)* N1cm * B1h =330 * (247 - 239) * 7.2 * 167 = 3174 (thousand rubles)

O""3/1smr = H3r * (N 3ph - N 1ph) * N1cm * V1h =345 * (245 - 239) * 7.2 * 167 = 2489 (thousand rubles)

Changes in the actual implementation of construction and installation work volumes caused by intra-shift losses of working time (in hours) in the analyzed years (2nd and 3rd) - Naf compared to the base (1st) - Nbsm will be calculated using the following formula:

O"""smr = Char * N a f * (Nasm - Nbsm) * Vbchas

In quantitative terms, these changes will be:

O"""2/1smr = Ch2p * N2f * (N2cm - N1cm) * B1hour =330* 247*(6.9 -7.2) *167 = -4084 (thousand rubles)

O"""3/1cmr = H3r * N3f * (N3cm - N1cm)* B1hour =345*245*(7.0 -7.2) * 167 = -2823 (thousand rubles)

Changes in the volume of construction and installation work caused by changes in the hourly output of one worker in the analyzed years (2nd and 3rd) - Va-hour compared to the base (1st) - V-hour will be calculated using the following formula:

O""""smr = Char * N a f * Nasm * (Vachas - Vbchas)

In quantitative terms, these changes will be:

O""""2/1cmr = Ch2p * N 2 f * N2cm * (B2hour - B1hour) = 330* 247* 6.9 *(182 - 167) = 8436 (thousand rubles)

O""""3/1smr = Ch3r * N 3 f * N3cm * (V3h - V1h) = 345 * 245 * 7.0 * (166 - 167) = -592 (thousand rubles)

The decrease in the volume of work performed in 2005 compared to the base year is mainly due to

Reducing the number of workers by 30 people;

Reducing shift duration by 0.3 hours.

In 2006, there was also a decrease in the rate of work performed by 5.36% compared to the base year, which is associated with a decrease in the number of workers by 15 people, as well as a decrease in shift duration by 0.2 hours. In addition, with a decrease in the number of workers, there is a decrease in the average annual output of one worker by 3,000 rubles, therefore, a decrease in daily output by 41.6 rubles, and an average hourly output by 1 ruble.

The analysis allows us to draw the following conclusions: the organization should pay attention to technical downtime, which is increasing both in 2005 and 2006 compared to the base period.

The dynamics of the volume of product sales is similar to the volume of production. There was a noticeable decrease in these volumes both in 2005 and 2006 by 631 thousand rubles. and 4974 thousand rubles. respectively.

2. Analysis of costs for production and implementation of construction and installation works (works, services)

Cost is one of the most important indicators characterizing the efficiency of an enterprise. It reflects qualitative changes in technology, technology, labor organization and production. It serves as the initial basis for calculations production program, labor and wage plans, finance, profit, profitability, logistics, yen.

Cost planning is necessary to select and justify the most effective directions innovations and capital investments, implementation new technology, invention and rationalization.

Cost is not only a quantitative, but also a qualitative indicator of evaluation production activities organizations.

Cost represents the costs of a contracting organization expressed in monetary terms for the production and sale of construction products, including the costs of consumed means of production, labor costs, and costs associated with the production process. construction work, as well as costs associated with organizing and managing the production of these works in accordance with established by law and the order of the Russian Federation.

Calculation of cost structure indicators by cost elements is presented in Table 3.

Table 3 Analysis of the cost structure of construction and installation works by cost elements

From the table data we can conclude that material costs occupy the largest share in the cost structure of construction and installation work. It is considered positive when the share of material costs increases and wage costs decrease. This serves as an indicator of expanding the use of machines and mechanisms, reducing the labor intensity of work and increasing material consumption.

In our case, the share of material costs increases slightly, just as there is an increase in the share of wages.

Cost of construction installation work has a decisive impact on profits and profitability. The lower the actual cost, the greater the profit and the level of profitability of production.

3. Analysis of the condition and use of fixed assets

Fixed assets include means of labor used in the production of goods, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months, regardless of the cost at the date of acquisition, but not less than a hundredfold established by law the amount of the minimum monthly wage per unit, regardless of their useful life.

To characterize the efficiency of using fixed assets, a system of indicators is used, which includes general and specific technical and economic indicators. General indicators reflect the use of all fixed assets, and private indicators reflect the use of individual types.

The purpose of the analysis of fixed assets is an objective assessment of the state of fixed assets and the search for reserves for their more efficient use in the organization.

The main indicator of the use of OPF is the capital productivity indicator, which in the most general view characterizes the efficiency of use of fixed assets.

The overall efficiency of using OPF (capital productivity) is assessed by the volume of construction and installation work performed by a construction organization on its own (OsMR), per 1 ruble of their average annual initial book value (FbSR):

Fotd = Osmr / Fbsr

Profitability of OPF (Rof), or capital return on profit, shows how much book profit (PRblns) a construction organization receives from each ruble invested in fixed assets. Rof is calculated in %% using the formula:

Rof = (PRblns / Fbsr)*100.

The level of capital productivity is influenced by the structure of construction and installation work, the degree of specialization, the structure and composition of fixed assets and their active part, as well as the degree of mechanization and automation of production, the shift ratio of machines and mechanisms, the degree of their use in time and power. The level of capital productivity is also influenced by such factors as an increase in the book value of fixed production assets without a corresponding increase in the volume of construction and installation work, shortcomings in the organization of production, the lack of work scope for mechanisms, and excessive downtime of machines and mechanisms for repairs. All these factors must be taken into account when analyzing the use of construction equipment and developing measures to improve the efficiency of its work.

At the end of the analysis of the overall efficiency of fixed assets, one should evaluate its impact on the final results of the organization’s activities - changes in revenue from the implementation of construction and installation work, the cost of construction products and profit.

An analysis of efficiency indicators for the use of fixed production assets is presented in Table 4.

Table 4 Analysis of efficiency indicators for the use of fixed production assets

From the table data we can conclude that the average annual value of the enterprise’s property decreased in the analyzed years by 1874.4 thousand rubles. and 6574.6 thousand rubles. Accordingly, the average annual cost of the active part decreased by 3095.6 thousand rubles. and 3464.8 thousand rubles. respectively.

The capital productivity of the enterprise increases both in 2005 and in 2006 by 0.1 rubles. and 0.32 rub. respectively. In accordance with this, the capital productivity of the active part of the OPF increases by 1.01 rubles. and 0.86 rub. respectively. Capital intensity is an indicator inverse to the capital productivity indicator; on the contrary, it is decreasing.

The mechanical-labor ratio and the capital-labor ratio have decreased. This is due to a decrease in the number of employees of the enterprise.

Relative savings in living labor (number of workers) is defined as the ratio of the volume of construction and installation work (CMR) of the analyzed year to the output of 1 working base year minus the number of workers in the analyzed period:

Ech = Oasmr / Vbgod - Char. (26)

E2/1h = 102666/287 - 330 = 28 people.

E3/1h = 97838/287 - 345 = -4 people.

The most important reserve for increasing capital productivity is improving the use of the fleet construction machines, that is, increasing the shift ratio of the main construction machines, their uniform use during the planning period and reducing the loss of working time. Increasing the productivity of construction machines is facilitated by their modernization, timely overhaul, rational operation, including short-term rental of equipment during periods of unloading at their own facilities, as well as the acquisition of more productive and economical machines in operation through leasing.

Based on the initial data from form No. 5 of the appendix to the balance sheet, we will assess the state of fixed assets, for which we will calculate the indicators.

Change in the value of fixed assets by year:

in absolute terms

2002: 272207 - 248428 = 23779 thousand rubles.

Including the active part 148144 - 121489 = 26,655 thousand rubles.

2005: 324203 - 295882 = 28321 thousand rubles,

including the active part 176442 - 144695 = 31747 thousand rubles.

2006: 343655 - 313635 = 30020 thousand rubles.

Including the active part 187028 - 153377 = 33651 thousand rubles.

in relative terms:

year: (248428/272207)* 100% = 91.3%,

including the active part: (121489/148144)* 100% =82%

2005: (295882/324203)*100% =91.3%

Including the active part: (144695/176442)*100% = 82%

2006: (313635/343655)*100% = 91.3%

Including the active part: (153377/187028)*100%=82%

Thus, we can conclude that the fixed assets of the analyzed enterprise have been trending downward for several years.

An analysis of the renewal of the enterprise's fixed production assets is presented in Table 5.

Table 5 Indicators on the movement and technical condition of fixed production assets

From the data in the table we can conclude that the coefficients of depreciation, renewal and disposal of fixed production assets remained at the same level, which indicates that the fixed assets of the enterprise were not updated.

4. Analysis of the condition and use of working capital

Working capital (RF) is part of production assets, which, as a rule, are entirely used in the production cycle, lose their original form and completely transfer their value to the cost of construction and installation work for the construction of buildings and structures. The PF includes production inventories and means in the production process.

An analysis of the availability, composition and structure of the enterprise’s working capital is presented in Table 6.

Table 6 Analysis of the availability, composition and structure of current assets

From the table data we can conclude that over the 3 analyzed periods, the largest share in the structure of the enterprise's working capital is accounts receivable, and its increase is noticeable compared to 2002 by 19,236 thousand rubles. and 32759 thousand rubles. respectively. An analysis of the availability, composition and structure of working capital allowed us to conclude that they increased in 2005 compared to the base period by 26,538 thousand rubles, in 2006 by 42,738 thousand rubles. This is mainly due to an increase in accounts receivable. In 2005 and 2006 There was an increase in all items of working capital.

An analysis of the enterprise's inventories is presented in Table 7.

Table 7 Analysis of industrial inventories of the enterprise

From the data in the table, we can conclude that the enterprise’s inventories increased in the analyzed periods by 4986 thousand rubles. and 6957 thousand rubles. respectively.

The largest share in the structure of industrial reserves is occupied by raw materials and materials.

The criterion for the efficiency of using working capital is the turnover indicator, which characterizes the speed of their turnover and reflects the relationship between the size of working capital, the volume of construction and installation work and the time of their implementation.

Load factor of funds in circulation - characterizes the amount of working capital advanced per 1 ruble. revenue from product sales. This coefficient is the inverse of the turnover ratio.

Working capital turnover ratios are presented in Table 8.

Table 8 Enterprise turnover ratios

From the table data we can conclude that the utilization rate of the enterprise's working capital decreased in 2005, and increased in 2006, the receivables turnover ratios increased with a decrease in the duration of turnover, and the turnover ratios of short-term inventories financial investments and cash decreased with increasing duration of turnover.

5. Analysis of the use of labor resources

Indicators of the use of labor resources in construction include the number of workers and indicators of its change, the structure of the number of personnel by profession, qualifications, age, work time, labor productivity and its growth rate, wage fund. Indicators for analyzing the efficiency of using labor resources are given in Table 9.

Table 9 Indicators for analyzing the efficiency of use of labor resources

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All other economic indicators of the construction organization’s activities depend on the implementation of the production program in terms of the volume and quality of construction and installation work, so the analysis usually begins with studying the volume of construction and installation work and the commissioning of facilities.

Main tasks of the analysis:

assessment of the degree of implementation of the plan and the dynamics of the volume of construction work (CP) and their delivery to customers;

determining the influence of factors on changes in construction and installation work volumes;

identifying reserves for increasing the volume of construction and installation works and developing measures for their development.

It is advisable to analyze the scope of construction and installation work in the following areas:

analysis of the composition, structure and dynamics of construction volume;

analysis of the competitiveness of a construction organization;

assessment of the production program implementation:

implementation of the plan for the organization, construction sites and construction projects;

construction and installation work structure;

rhythm of construction;

analysis of the implementation of the plan for commissioning construction projects.

4) analysis of factors affecting the volume of construction and installation work:

the impact of the availability and efficiency of the use of labor resources on the volume of construction and installation works;

the impact of the provision of construction equipment and the completeness of its use on the volume of construction and installation work;

the impact of the supply of building materials and their economical use on the volume of construction and installation work.

5) generalization of the results of the analysis, identified reserves, making management decisions.

An analysis of the volume of construction and installation work begins with a study of its dynamics over the past five to ten years at comparable prices. Calculate basic, chain and average annual growth rates and increases in the volume of construction products. The stability of the organization’s production activities, its business reputation, building activity production capacity, formation of a portfolio of orders, compliance with contractual standards for construction duration.

The competitiveness of the contracting organization, its image in the business world, the ability to win tenders, and attract potential investors are also studied.

To assess the competitiveness of a construction organization, a data bank is created about real and possible competitors in the construction business (specialization of competitors, experience in performing similar work, business reputation, production and technical potential, the presence of an effective quality management system, the presence of professionally trained personnel, the financial condition of the organization , its pricing policy, etc.).

Much attention in the analysis process is paid to the implementation of the production program of the construction organization for the reporting period. The production program includes a list of facilities for the construction of which contract agreements have been concluded with customers, their capacity, commissioning dates, standard construction duration, the volume of construction and installation work for the year and sources of their financing.

The assessment of the implementation of the production program for the reporting period is made on the basis of a comparison of the actual volumes of construction and installation work with the planned ones for the organization as a whole, construction sites and construction projects (Table 1).

Table 1. Assessment of implementation of the construction and installation plan

Varying degrees of plan implementation for construction projects indicate the presence of organizational shortcomings, which in some cases depend on the specific performers of the work. In the process of analysis, it is necessary to establish the reasons for the current situation, differentiating them into external and internal. It is also necessary to determine the share of responsibility of subcontractors for the results of production activities, since often underfulfillment of the plan for individual objects is associated with a lack of funding for work due to the fault of the customer.

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 and etc.

Significant differences in the material, labor and capital intensity of buildings being erected (large-panel, large-block, brick) and types of work performed (earthwork, general construction, installation, finishing) lead to the need to analyze the structure of construction and installation work according to essential features.

Changes in the cost of construction and installation work due to changes in their structure can be determined using the relative difference method.

First, the plan completion rate for the volume of construction and installation work is determined in the cost estimate (TO With ); then the plan completion rate for the volume of construction and installation work is calculated in standard time (standard hours) (TO T ).

The influence of the structural factor can be determined as follows: the difference between the plan fulfillment coefficients in rubles and in standard hours 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 identified, the volume of work performed is not included in the volume of contract work until the deviations are eliminated, i.e. considered a marriage. To assess quality, the defect rate is used:

Losses from defects are determined by the sum of the costs of producing irreparable defects and the costs of correcting them.

It is necessary to study the dynamics of this indicator, compare its level with data from other organizations, establish the causes of defects 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 strict organization of work according to a pre-developed schedule (plan). Rhythmic work is the main condition for the timely commissioning of facilities, the implementation of the construction and installation plan and the improvement of their quality.

To assess the implementation of the rhythm plan, the following are used:

the same indicators as in industry:

direct (rhythm coefficients, variations, share of construction products for each month or quarter to the annual

volume of construction and installation work);

indirect (surcharge for overtime work, payment for downtime due to the fault of the construction organization, losses from defects, the presence of unfinished construction balances in excess of the planned ones).

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

Questions:

1. Main tasks of analysis and sources of information.

2. Analysis of plan implementation in terms of the volume of contract work.

3. Analysis of factors influencing the scope of construction and installation works.

4. Analysis of the implementation of the construction and installation work plan for construction projects and work performers.

5. Analysis of the implementation of the construction and installation plan by customers and purpose of objects.

6. Analysis of specialization performed by construction and installation works.

7. Analysis of the rhythm of construction work installation organization.

8. Analysis of construction quality.

Question 1: Main tasks of analysis and sources of information.

In practice, the work of contractor CMOs is distinguished:

General

Subcontractor

Direct contract.

The production program of SMO production facilities and construction projects completed in the planned year and subject to delivery to customers, at their estimated cost, at a negotiated price.

Analysis tasks:

1. Establish the degree of implementation of the plan in terms of the volume of contract work.

2. Identify the factors that influenced the deviation of the actual implementation of the construction and installation work plan from the planned target.

3. Establish the degree of implementation of the plan by customers, by purpose of objects, by performers of work.

4. Determine the rhythm of construction and installation work.

5. Develop conclusions and proposals for reducing construction time, mobilizing internal reserves, and further improving the activities of the construction organization.

Sources of information for analysis are:

Periodic (monthly) and annual statistical reporting according to form No. 1-ks “Report on the implementation of the capacity commissioning plan.”

Business plan indicators.

Contract agreements and title lists;

Projects for the execution of work on facilities and launch complexes;

Build finance plan or business plan.

Input acts

Accounting and operational data.

Question 2: Analysis of plan implementation for the volume of contract work

The volume of contract work includes the volume of work on objects commissioned in the reporting year, work in progress and is intended to determine the need for labor, material and monetary construction and installation work and cost.

During the analysis process it is established:

Implementation of the contract work plan for the analyzed period for completed construction projects and the total volume of the general contractor.

The degree of implementation of the construction and installation work plan using the general's own resources is determined. The contracting organization and the forces of involved organizations (subcontractors)

Analysis of the implementation of the contracting work plan should not be limited to general indicators for the year.

Suitable for a month (quarter)

In the process of analysis, the intensity of the construction and installation work plan is checked, and the compliance of the contract work plan with the availability of labor resources, objects of labor and means of labor of the construction organization is established.

Same as in analysis economic activity customer, when analyzing the implementation of the plan for the volume of contract work, the implementation of the plan in operation of production facilities and construction projects is analyzed.

Economic effect from the early commissioning of production capacities and facilities.

E T = E N * K * (T F - T N),

where E T - economic effect;

E N - standard efficiency coefficient (E N = 0.12);

K - total estimated cost of the object, million rubles;

T F and T N - actual and standard duration.

Early commissioning of a constructed facility (complex) allows the customer (investor) to receive additional profit in the amount of:

Edv = En * K * (Te - Tf)

where En is the expected efficiency of the created production, (p/p year).

K is the amount of capital invested in production, rub.

Te and Tf - contractual and actual commissioning dates, respectively, years.

The standard of production efficiency, considered as the ratio of net profit to invested capital on average per year, for different classes of capital investments can be taken within the following limits:

class 1- (investments for the purpose of reducing market positions, replacing individual failed machines and equipment) - at least 6%;

class 2- (investments for the purpose of updating fixed production assets, improving product quality, commissioning additional capacities) - at least 12%;

class 3- (investments for the purpose of introducing new technologies, making a profit by creating new enterprises, other large production units) - at least 15%;

class 4- (investments for the purpose of making a profit and accumulating financial reserves) - at least 18 - 20%;

class 5- (risk areas for the purpose of implementing innovative projects, the outcome of which is unclear) - at least 23 - 25%;

In practice, when calculating the effect, the average rate of return is most often used, which in most foreign and domestic methods is 10 - 12%;

The construction organization is formally not interested in accelerating the commissioning of facilities under construction. Therefore, when concluding contract agreements, investors usually include clauses stipulating the economic responsibility and economic interest of contractors in meeting the deadlines for the delivery of the facility (complex) being built.

Such interest is usually created by the investor’s obligation to transfer, in the event of early commissioning of the facility, to the general contracting construction organization a specific amount, which is a certain share of the funds utilized by the builders.

It should be noted that calculating the effect of early commissioning of an object loses its meaning in cases where:

The facility is not included in the industrial sphere and there are no plans to generate profit from its operation (schools, libraries, etc.).

The object cannot be used for its intended purpose at the time of early entry. For example, it is economically senseless to open a sugar factory in May, since the receipt of raw materials may begin in October.

Question 3. Analysis of factors influencing the volume of construction and installation works

The implementation of the construction and installation plan is influenced by various factors. Some of them can be positive, contributing to exceeding the plan and putting objects into operation, others - negative, inhibiting. They are interrelated and can be quantitative and qualitative.

Factors influencing the implementation of the construction and installation plan can be divided into two groups:

Dependent on the activities of the CMO - internal;

Those independent from the activities of the CMO are external.

In accordance with the classification of elements of the production process, factors influencing the implementation of the plan for the volume of construction and installation work are divided into three main groups:

Factors related to the organization of labor and the use of labor. This group creates new value in the production process.

Factors related to the availability and use of means of labor (fixed assets).

Factors associated with the availability and use of labor items (materials).

These two groups of factors transfer their value to the cost of construction products.

These factors refer to internal ones, depending on the work of the construction organization.

External (independent of the activity) factors include those that do not arise directly from the activities of the construction organization, but have a significant impact on the creation of the scope of work, and therefore on the implementation of the construction and installation plan:

1 . Provision of design and estimate documentation.

2. Timely and complete delivery of technological equipment by the customer.

3. Timely allocation of land for development.

4 . Uninterrupted financing of construction.

5 . Weather conditions for work, etc.

When analyzing the influence of internal factors within uninvited groups, the following stand out:

1 group:

Change in the number of workers;

Changes in the level of labor productivity;

Use of working time;

Changes in the labor intensity of work performed (work structure);

Changes in production standards;

2nd group:

Providing a construction organization with fixed assets, introducing new equipment, mechanization production processes;

Efficiency of use of fixed assets (machinery and mechanisms).

3 group:

Provision of CMO with basic materials;

Rational use of material resources;

Introduction of more economical building materials into construction production, etc.

There is a certain relationship between these factors. The task of the analysis is to determine the impact on the final result of the implementation of the construction and installation plan.

In practice, an analysis should be made of the impact of the availability and use of construction machinery on the implementation of the production program for each type of large construction machinery (excavators, bulldozers, tower cranes), taking into account the amount of work performed by each group.

Question 4: Analysis of the implementation of the construction and installation work plan for launch facilities and work performers.

The production program is analyzed not only for the construction and installation organization as a whole, but also for each facility separately. Analysis of the implementation of the plan for the volume of contract work at individual sites allows us to establish:

a) rhythm of production

b) the amount of the carryover reserve for the next period.

To fully utilize all workers and machines, the backlog must contain approximately equal (in terms of volume of work) groups of objects in the initial, middle and final stages of construction.

The implementation of the work plan at launch facilities can be influenced by various factors:

Insufficient groundwork

Insecurity design and estimate documentation

Incomplete provision of launch facilities with the necessary machines, labor, material and other resources.

When analyzing the reasons for the delay, it is necessary to check, first of all, the timing of receipt of project documentation.

Sources of analysis:

Production and economic plan,

Work schedules for objects,

Work log data.

It is necessary to find out which specific objects and stages and for what reasons were not completed on time.

Question 5: Analysis of the implementation of the contract work plan by customers and purpose of objects.

Analysis of the implementation of the construction and installation plan and contract agreements makes it possible to establish:

Availability of scope of work,

Correct use of labor, material and technical resources at the sites of different customers.

Based on this analysis, the attitude of the CMO to the fulfillment of its contractual obligations is determined.

Question 6: Analysis of specialization in construction and installation work.

Specialization is one of the forms social division labor, concentration in certain construction organizations of the production of homogeneous construction products (homogeneous types of work). IN capital construction distinguish between industry and technological specialization.

Industry specialization is the formation of construction and installation organizations performing work in one industry (housing and civil construction, transport construction, rural, etc.). Within an industry, subject specialization is possible - the allocation of construction departments for individual services and areas of activity.

Technological specialization involves construction organizations performing homogeneous types of work (excavation, installation of prefabricated building structures, sanitary technology, finishing, etc.).

Industrialization of construction- one of the directions of scientific and technological progress - involves a wide unification of materials, parts and structures, as well as buildings and structures.

The most important indicator of the industrialization of construction is its prefabricated. An increase in the level of prefabrication of buildings and structures affects the growth of labor productivity. Calculations show that the use of prefabricated structures and parts reduces the labor costs of workers per cubic meter by 1.6 people. - days

Assembly level is determined by the ratio of the cost of prefabricated reinforced concrete and concrete structures and parts of the construction and installation work to the estimated cost of all materials, parts and structures included in the scope of construction and installation works.

In general construction organizations, the degree of prefabrication is determined by the specific consumption of prefabricated materials reinforced concrete structures and parts for 1000 rubles. completed volume of construction and installation works.

The creation and use of standard projects is of great importance in improving design solutions. The level of typification of design solutions is determined by the ratio of the volume of construction and installation work performed on standard projects to the total volume of construction and installation work.

The industrialization of construction also affects cost reduction work performed. Cost reduction due to reduced material costs determined by the formula:

where Uzm is a reduction in costs for materials, %;

Uvm - the share of costs for materials in the cost price for the previous period, %;

cm - reduction in costs for materials as a result of the implementation of measures for the industrialization of construction, %.

Reducing costs due to accelerated growth of labor productivity(labor cost savings) in comparison with wage growth is determined by the formula:

,

where Sse is cost reduction, %;

Uvz - the share of wages in the cost of construction and installation work for the previous period, %;

Зр - increase in average wages of workers, %;

Pr - increase in labor productivity, %.

Industrialization of construction ensures a reduction in construction duration, which entails a reduction in overhead costs due to a relative reduction in their semi-fixed part:

,

where Снр - reduction of overhead costs, %;

Нв - the amount of overhead costs;

Uv - the share of the conditionally constant part of overhead costs in their total amount, %;

Orp, Ork - volume of work before and after the implementation of measures for new technology, respectively, thousand rubles.

One of the ways to save labor costs and money is to reduce losses and non-production costs associated with the elimination of defects.

Saving labor costs and money for 1 thousand R. the volume of work is determined by the formulas:

E labor costs = ;

E cash = , where

3 - labor costs for eliminating defects, man-days;

DB - losses from marriage, rubles;

P - percentage reduction of defects;

O - volume of construction and installation work, thousand rubles.

Technical level of means (tools) of labor characterize indicators of the state and use of OPF. The productive use of general public funds presupposes the observance of certain proportions between the size of these funds and the number of workers, as well as between the number of workers and the number of working machines and equipment (the active part of the funds).

The level of technical equipment of labor is characterized by capital-labor ratio, technical equipment, energy-labor ratio, level of mechanization of main and auxiliary production and labor.

Capital-labor ratio shows the degree of its equipment with fixed production assets.

where F is the average annual OPF cost, t.r.

N – the number of production personnel or the number of workers employed in construction and installation work, in auxiliary production

Technical equipment of labor- the ratio of the cost of machinery and equipment to the number of workers in the longest shift.

where Ф is the cost of equipment and small-scale mechanization mechanisms

h - number of specialists.

Energy output of labor establishes a connection between the costs of living labor and production energy consumption (thermal, mechanical and electrical).

where W is the amount of energy consumed, kWh (from the estimate)

h - number of workers present per shift

An important condition for increasing capital productivity is higher growth rates of technical equipment and labor productivity compared to the growth rate of its capital-labor ratio. Since the dynamics of indicators of the level of technical equipment, capital and energy levels of labor reflect the development of technical progress, its dynamics, it is necessary to compare these indicators with the growth of labor productivity.

The analysis also uses the proportion of workers performing operations in a fully mechanized manner; number of employees manual labor for lifting and transport, loading and warehouse operations; the share of comprehensively mechanized sections and workshops in their total number.

For characteristics level of mechanization and automation construction production uses the following indicators:

1) the level of mechanization (mechanization coefficient) is determined by individual types of work, by the ratio of the volume of work performed by mechanization to the total volume of work performed of this type. It is necessary to distinguish between two types of indicators of work mechanization: mechanization of any work operations and comprehensive mechanization of work.

Level of mechanization characterized by three coefficients:

Mechanization of work (K.mr),

Labor mechanization (Kmt.)

Mechanization by labor intensity (Kmtr):

Where Ohm- volume of products (works) produced by mechanized methods; O - total amount of work; T - working time spent on mechanized work; T- total time worked for a given volume of products or work.

Level of production mechanization:

,

where Q is the volume of work performed using machines and mechanisms

Q is the volume of construction and installation works performed without the use of mechanization.

Level of labor mechanization:

,

where is the number of workers engaged in mechanized and partially mechanized labor;

Employed in manual and partially mechanized labor.

2) the level of automation of construction production is determined by the ratio of the cost of automated means to the total cost of construction machines and power tools;

3) the coefficient of labor mechanization is determined by the ratio of working time (man-days) spent on performing mechanized work to the total time spent on this type of work;

4) the degree of coverage of workers with mechanized labor is determined by the ratio of the number of workers performing production operations in a mechanized way to the total number of workers;

cm= (Рм Р)*100

Where R - total number of workers;

Рм - the number of workers performing work using a mechanized method.

5) the level of mechanized labor in total labor costs is calculated as the ratio of the labor intensity of mechanized processes to the labor intensity of all production operations.

(Mind)=

Where R - total number of workers;

Ra - number of workers engaged in mechanized labor in a given

workplace,

TO - mechanization coefficient, i.e. time sum ratio

processes performed by mechanized methods to the total time

performing operations.

6) Level of mechanization and automation of production processes (U a)

,

Where Ra - number of workers engaged in mechanized labor;

P1 - total reduced time costs, including time costs on mechanized processes and time costs on manual operations;

M- service coefficient, determined by the ratio of the number of workers serving a given workplace(equipment) in the following conditions: one machine - one worker to the actual number of workers serving this workplace (equipment);

P is the productivity coefficient equal to the ratio of the labor intensity of manufacturing a part on universal equipment with the lowest productivity to the labor intensity of manufacturing a given part on existing equipment;

TO - mechanization coefficient.

Production technology level largely determines the quality of products. Technology is an element of production that influences the formation of a fleet of equipment, staffing, the use of new materials, fuel, and raw materials. The level of technology is evidenced by the stable production of high-quality products and efficient use resources. Thus, the level of technology is considered from two positions: technical and economic. In the initial stages life cycle product priority is given technical solutions(a technology option that ensures production of more High Quality). In later stages, economic considerations predominate.

Technical progress is the main condition for the development of production. All TEP of the enterprise’s activities directly depend on the level of technology, technology and organization of production. At analysis of the implementation of new equipment and technology The following indicators apply:

Indicators of scientific and technical level of production

Indicators of progressiveness and quality of construction and installation works,

Indicators of the progressiveness of the applied technological processes

Economic efficiency indicators for the introduction of new technology

Coefficients of unification, standardization, flow, etc.

The consideration of individual aspects of the level of production technology ends with an analysis of the implementation of measures to introduce new technology and the development of measures to improve them.

Checking the implementation of the plan for introducing new technology begins with studying the scope of work performed. After assessing the implementation of the plan in terms of the scope of work, it is necessary to check whether the deadlines and their actual effectiveness have been met.

Economic effect of introducing new technology determined based on the annual volume of work using new equipment in the accounting year.

The annual economic effect is calculated by comparing the given costs for the basic and implemented options:

3i = Сi + En * Ki,

where 3i are the reduced costs for the i-th technology option per unit of construction and installation work, rub.;

Ci - cost per unit of construction and installation work for the i-th variant of new equipment;

En - standard coefficient of economic efficiency of capital

investments;

Ki - specific capital investments in production assets per unit

Construction and installation work on the i-th version of the new technology, rub.

Economic efficiency is calculated for each of the areas of technical progress: mechanization of construction, technology of work production and organization of construction. When determining the economic efficiency of construction mechanization, the use of new and modernization of old machines, increased mechanization, etc. are taken into account. When calculating the economic efficiency of new methods of work production and organizing construction production, measures are taken to organize continuous construction methods, use more progressive methods of work production, etc.

Changing the labor intensity of construction and installation work due to the introduction of new equipment and technology leads to the release of workers. Saving living labor when the labor intensity of construction and installation work is reduced, it is determined by the formula:

Er = ,

where Er - relative savings annual number of workers using old and new technology;

Nst, Nnt - the volume of construction products, respectively, before and after the introduction of new technology;

Rst, Rnt - the number of workers, respectively, before and after the introduction of new technology.

Equipment, technology and production organization are in inextricable unity. Improvement of equipment and technology necessitates changes in the organization of production and management, which in turn affects changes in equipment and technology.

Organization of production is a set of measures aimed at the effective implementation of the production program, construction and installation work with the most appropriate use of allocated labor, material and financial resources.

The level of specialization is determined by the percentage ratio of the volume of construction and installation work performed by specialized units to the total volume of work. In this case, two indicators of specialization are distinguished: Ust - the level of specialization for general contracting and Uss - the level of specialization for work performed in-house:

Set = A 2 + A 3 / A * 100; Uss = A 3 / A 1 * 100

where A is the total volume of construction and installation work for the general contract;

A1 - the amount of work performed in-house;

A2 - scope of work performed by subcontractors;

A3 – scope of work performed by our own departments (internal subcontracting).

The economic effect of increasing the level of specialization is determined by the formula:

Es = D A [ (Сн - Сс) + En * (Кн - Кс)] ;

where Es is the economic efficiency of increasing the level of specialization, p.

DA - increase in the volume of work in natural units of measurement,

Сн, Сс - cost per unit of construction and installation work, performed by non-specialized and specialized organizations, respectively,

En - standard efficiency coefficient;

Kn, Ks - the cost of production assets per unit of work performed, respectively, in non-specialized and specialized organizations.

Question 7: Analysis of the rhythm of work of a construction and installation organization.

Rhythm means uniform implementation of the volume of construction and installation work throughout the year, quarter, month, day, shift.

Rhythmic production ensures a more complete use of labor resources and production assets and serves as an important condition for the timely implementation of the plan.

Rhythm characterizes the quality side and, above all, the level of organization of production and labor, consistency in the work of all departments, and efficient use of capacity. It depends on the state of production, technological and planning discipline.

In the process of analysis, rhythm is determined by comparing the actual volume of work with the planned one for the corresponding period of time.

Sources of analysis:

Work schedules

Production and economic plan

Reporting data for the month, day, quarter.

During the analysis process (using additional accounting data), appropriate measures to eliminate them are established.

A measure of the uniformity of construction production is the uniformity coefficient:

or or

where F is the actual volume of construction and installation work for the period under review, million rubles;

Qi - absolute deviation of the actual volume of work for a given period from the average, million rubles.

qi - the same, in % of the actual volume of work for the period under review.

å Qi - and å qi are the sums of the indicated deviations, respectively.

m is the number of months or quarters in the period under review;

F/m - average monthly or average quarterly volume of construction and installation work, million rubles.

Fi is the actual volume of construction and installation work for the period under review.

The ratio of the actual uniformity coefficient to the planned one characterizes the use of the QS for the possibility of uniform operation and can be called the rhythmicity coefficient.

The rhythmicity coefficient can have one or another value for various deviations of the volume of construction and installation work for individual periods from the average values ​​of these indicators.

Therefore, along with the rhythmicity coefficient, for assessment it is necessary to use additional indicators characterizing the variability of the volume of SMR:

Deviation Frequency (CHO)

Average deviation Qc

å Qi ® sum of deviations for individual periods

Qc = -------------

Mo ® number of periods during which these deviations were observed.

Range (amplitude) of deviations.

The range (amplitude) of deviations is the difference between the largest Qmax and the smallest Qmin j, the volume of construction and installation work by period, in million rubles. or in %

The rhythmicity indicators of the QS for the analyzed period are compared with the corresponding indicators for previous periods and conclusions are drawn.

The rhythm of work of a construction organization is assessed rhythmicity coefficient R.n

R= (100 - å D C i) : 100

where D С i is the deviation of the volume of construction and installation work in the i –M period of time from the average, %

n is the number of time periods in the period under consideration.

Question 8: Analysis of the quality of design solutions and quality of construction.

The quality of design solutions (project quality) is understood as a set of indicators that determine their frequency in meeting certain requirements in accordance with their purpose.

Indicators can be classified according to five criteria: the number of properties taken into account, content, form of expression, degree of uncertainty and form of calculation.

Based on the number of properties taken into account, quality indicators are divided into simple (single), generalized (complex) and integral.

The single quality of a project is an indicator that relates to only one of the properties of the project, for example, the load-bearing capacity of the designed structure.

A comprehensive quality indicator characterizes several properties of the project at once, for example, scientifically - technical level future object.

The integral indicator of project quality reflects the ratio of the total beneficial effect from operation (or consumption) and the total costs of creating future fixed assets, for example, the ratio of the increase in production to the capital investments required for this; the total costs of creating fixed assets, for example, the ratio of the increase in production to the required capital this capital investment.

By content, indicators of the complexity of design solutions are distinguished; indicators of the direct purpose of design products; reliability (safety) and durability provided in the project; indicators of the use of progressive designs, typification and unification of designed devices and structures, compliance with established standards; indicators of meeting environmental, social and aesthetic requirements; patent and legal indicators.

Indicators of complexity reflect the linkage of individual project indicators both among themselves and with external adjacent objects, and their interaction.

Direct purpose indicators may include manufacturability of construction, ease of use of design documentation, etc.

Reliability and durability are characterized by the degree of safety, service life of structures, progressiveness of structures - the degree of applicability of effective steel profiles, prestressed reinforced concrete, etc.

Indicators of typification and unification characterize the degree of use of standard design solutions and the level of unification of structures.

Ensuring environmental requirements are achieved by reducing the harmful impact of the future structure on environment(degree of air, water pollution and other harmful effects on nature).

Social indicators are characterized by improved working conditions, housing and cultural conditions, ergonometric indicators (level of noise and vibration, dust, toxicity, etc.).

Aesthetic indicators presuppose expressiveness, simplicity of form, and harmony.

Patent legal indicators are determined by the degree of patentability of design solutions in Russia and abroad, and patent purity.

Economic indicators reflect the development of productive forces, development of the region, rationalization of inter-district connections, resource costs for the construction and operation of facilities, etc. A set of key project quality indicators industrial construction presented in the table.

Economic indicators of project quality

industrial construction

According to the form of expression, project quality indicators have quantitative and qualitative, cost and physical assessment.

According to the degree of uncertainty (taking into account the time factor, the level of accuracy of the initial information), indicators are divided into deterministic and probabilistic. For example, the estimated cost of construction is a deterministic indicator, and the mathematical expectation of the integral effect of investment is a probabilistic one.

According to the form of calculation, absolute and relative indicators are distinguished.

The most important indicator of the quality of a project (design solutions) is the estimated cost of construction. It characterizes the efficiency of the facility under construction, consumer properties: reliability and safety, solution of social and environmental problems, etc.

Project quality control is implemented through cost control. When choosing a design solution, it is necessary to take into account the entire set of quality indicators of design solutions. In this case, a “multi-criteria” approach to assessing the quality of the project is implemented. All methods of “multi-criteria” evaluation of design solutions are divided into two groups. The first group of methods is based on reconciling the entire set of indicators to a single complex indicator. The methods involve the formation of a complex indicator by introducing the weight values ​​of various kinds of indicators. It is recommended to establish the weight of heterogeneous indicators of the quality of design solutions using cost, statistical, expert and other methods.

The second group of methods for “multi-criteria assessment” of design solutions involves establishing a high-quality option without collating all indicators into a single one. For these purposes, a method of sequential screening of design solution options has been developed. For this indicator, they are ranked according to their importance. A more important indicator of the quality of design solutions has a higher rank. Ranking of indicators can be carried out using information and time characteristics. A higher rank is assigned to the indicator that includes more information. A temporary sign causes a decrease in rank for that indicator that is more distant in time. Identification of the optimal design solution is carried out by sequentially screening out options whose indicators fall outside the acceptable range.

When searching for the optimal solution, the analyzed project quality indicators are arranged in descending order of rank.

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

The criterion for assessing the quality of construction and installation work carried out on technological stages, complexes, structures and, in general, on the objects being delivered is their compliance with SNiP. If a deviation from the latter is identified, the volume of work performed is not included in the volume of contract work until the deviations are eliminated, i.e. considered a marriage.

Losses from defects are determined by the sum of the costs of producing work that turned out to be irreparably defective, plus losses during rework caused by irreparable defects (material, labor, monetary costs). In construction, a systematic accounting of losses from defects and rework is provided. The analysis uses this data, as well as reference operational information contained in the registers accounting, complaints.

Quality indicators are analyzed by comparing actual data with the previous plan, SNiP.

All economic indicators of a construction organization’s activities depend on the implementation of the production program for the volume and quality of construction and installation work, so the analysis usually begins with a study of the volume of construction and installation work and the commissioning of facilities.

The main objectives of the analysis are:

· assessment of the degree of implementation of the plan and the dynamics of the volume of construction work and their delivery to customers;

· determination of influence economic factors to change the volume of construction and installation work;

· identifying reserves for increasing the volume of construction and installation work and developing measures for their development.

It is advisable to analyze the volume of construction and installation work in the following areas:

1) analysis of the composition, structure and dynamics of the construction volume;

2) analysis of the competitiveness of a construction organization;

3) assessment of the implementation of the production program:

Implementation of the plan for the organization, construction sites and construction sites;

Analysis of the structure of construction and installation works;

Analysis of the rhythm of construction;

Analysis of the implementation of the plan for commissioning construction projects.

4) analysis of factors changing the volume of construction and installation work:

The influence of the supply and efficiency of the use of labor resources on the volume of construction and installation work;

The influence of the provision of construction equipment and the completeness of its use on the volume of construction and installation work;

The influence of the availability of building materials and their economical use on the volume of construction and installation work.

5) summarizing the results of the analysis, identified reserves, making management decisions.

The analysis of the volume of construction and installation work begins with a study of its dynamics over the past 5–10 years at comparable prices. Calculate basic, chain and average annual growth rates and increases in the volume of construction products. Rate a hundred

the stability of the organization’s production activities, its business reputation, activity in increasing production capacity, forming a portfolio of orders, and complying with contractual standards for construction duration. They also study the competitiveness of the contracting organization, its image in the business world, the ability to win tenders, and attract potential investors.

To assess the competitiveness of a construction organization, a data bank is created about real and possible competitors in the field construction business(where it is indicated: the specialization of competitors, the presence of experience in performing similar work, business reputation, production and technical potential, the presence of an effective quality management system, the presence of professionally trained personnel, the financial condition of the organization, its pricing policy).

Much attention in the analysis process is paid to the implementation of the production program of the construction organization for the reporting period. The production program includes a list of facilities for the construction of which contract agreements have been concluded with customers, their capacity, commissioning dates, standard construction duration, the volume of construction and installation work for the year and sources of their financing.

The assessment of the implementation of the production program for the reporting period is made on the basis of comparing the actual volumes of construction and installation work with the planned ones for the organization as a whole, construction sites and construction projects (Table 8.1).

Table 8.1 Assessment of implementation of the construction and installation work plan

Varying degrees of plan implementation for construction projects indicate the presence of organizational shortcomings, which in some cases depend on the specific performers of the work.

In order to monitor the progress of the implementation of contract agreements, the implementation of the plan is analyzed for individual customers and purposes: industrial, cultural and domestic, residential construction.

Significant differences in the material, labor and capital intensity of buildings being erected (large-panel, large-block, brick) and types of work performed (earthwork, general construction, installation, finishing) lead to the need to analyze the structure of construction and installation work according to essential features.

Changes in the cost of construction and installation work due to changes in their structure can be determined using the method of relative differences.

First, the coefficient of plan implementation is determined by the volume of construction and installation work in the cost estimate (K c); then the plan completion rate is calculated for the volume of construction and installation work in standard time (standard hours) (Kt).

The influence of the structural factor can be determined as follows: the difference between the plan fulfillment coefficients in rubles and in standard hours 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 identified, the volume of work performed is not included in the volume of contract work until the deviations are eliminated, i.e. considered a marriage. To assess the quality of construction and installation work, the defect rate is used:

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

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

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

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

2) indirect (additional payment for overtime work, payment for downtime due to the fault of the construction organization, losses from defects, the presence of excess balances of unfinished construction).

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

The most important task of a construction organization is to commission construction projects within the required time frame while reducing the number of simultaneously under construction projects and reducing work in progress. Commissioning of the facility

construction product is the main evaluation indicator of the activities of a construction organization.

Finished are construction projects for which all work provided for by the project, title lists and contracts with customers has been completed.

Put into operation Completed construction projects or start-up complexes handed over to customers according to certificates in the prescribed manner are considered.

To assess the implementation of the facility commissioning plan, the following indicators are used:

· cost of objects;

· natural indicators characterizing the volume of construction;

· construction duration standards;

· deadlines for delivery of objects or complexes;

· quality of work performed.

Objects delivered ahead of schedule, on time and late are identified.

Commissioning of construction projects depends on:

· timely completion of work volumes at launch facilities;

· concentration and efficient use of labor and material resources, machines and mechanisms, thorough engineering preparation and organization of construction and installation work;

· effective control over the progress of planned tasks in terms of volume and quality of work.

During the analysis process, the implementation of the plan for the duration of construction of each facility should also be examined. To do this, compare the actual construction time with the planned, normative and actual for previous years for all production and non-production facilities, determine deviations from the plan and the reasons for their occurrence.

For a generalized characteristic of changes in construction duration over time, its weighted average level for the construction organization as a whole is calculated (T):

where t i is the duration of construction of the i-th object; C i is the contractual cost of the i-th object.

Reducing construction duration creates conditions for fulfilling the plan for commissioning facilities, reducing the balance of unfinished construction and accelerating the developer’s capital turnover.

Untimely completion of construction due to the fault of the contractor is fraught with the possibility of him paying penalties, which negatively affects financial results And financial condition construction organization.

The volume of construction products, just like in industry, depends on three groups of main factors, the influence of which is determined by traditional methods of factor analysis:

1) the provision of labor resources with the necessary qualifications and professions and the completeness of their use. This group includes the total number of employees (HR), the proportion of construction workers in it (Ud), number of days worked by one worker (D), average working day (P) and average hourly output per worker (AP). The dependence of the volume of construction and installation work (V cmp) on these factors can be represented as the following model:

V SMR = CR * UD * D * P * CV;

1) availability of construction equipment and completeness of its use. This group includes the following factors: number of construction machines and mechanisms (KM), number of days worked by them during the reporting period (D), shift coefficient of their work (Ksm), average shift duration (PS) and the average volume of construction and installation work per machine hour (F). The volume of construction and installation work is equal to the product of these factors:

V SMR = KM * D * Ksm * PS * F;

2) availability of building materials and their economical use. This group includes the amount of material costs (MC) and material yield (MR). The dependence of the volume of construction and installation work on these factors is as follows:

V SMR = MZ * MO.

Having calculated the influence of these factors, it is necessary to study in more detail the security construction projects materials individual species and compliance with their consumption standards per unit of work (R unit).

Based on the specifics of the activity and the characteristics of the consumption of materials in construction, it is advisable to deepen the analysis and calculate the impact of carry-over residues (O n and O k), fulfillment of the plan for receipt (P) and volume of waste (Ext) for the volume of construction and installation work:

In this case, the main attention is paid to identifying the reasons for the excess consumption of materials in comparison with established standards, as well as the formation of excess waste and losses, the elimination of which is a significant reserve for increasing the volume of work and reducing the cost of construction products and its material intensity.

The volume of construction of a contracting organization is determined by its production program. This program contains the composition of objects planned for construction and commissioning in the planned period, commissioning dates, as well as the volume of construction and installation work.

All other economic indicators of the construction organization’s activities depend on the implementation of the production program in terms of the volume and quality of construction and installation work, so the analysis usually begins with studying the volume of construction and installation work and the commissioning of facilities.

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

The stability of the organization’s production activities, its business reputation, activity in increasing production capacity, forming a portfolio of orders, and compliance with contractual standards for construction duration are also assessed.

The competitiveness of the contracting organization, its image in the business world, the ability to win tenders, and attract potential investors are studied. To assess the competitiveness of a construction organization, a data bank is created about real and possible competitors in the construction business

The assessment of the implementation of the production program for the reporting period is made on the basis of a comparison of the actual volumes of construction and installation work with the planned ones for the organization as a whole, construction sites and construction projects.

Varying degrees of plan implementation for construction projects indicate the presence of organizational shortcomings, which in some cases depend on the specific performers of the work. In the process of analysis, it is necessary to establish the reasons for the current situation, differentiating them 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, residential construction, etc. Significant differences in the material, labor and capital intensity of the buildings being erected (large-panel, large-block, brick) and the types of work performed (earth, general construction, installation, finishing) lead to the need to analyze the structure of construction and installation works according to essential features.

Changes in the cost of construction and installation work due to changes in their structure ( ΔSMR Oud ) can be defined as follows.

· First, the coefficient of plan implementation for the volume of construction and installation works is determined in the cost estimate ( TO With )

· Then the plan implementation rate for the volume of construction and installation works is calculated in standard time (standard hours) ( TO m ).

· The influence of the structural factor is determined as follows: the difference between the plan implementation coefficients 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 identified, the volume of work performed is not included in the volume of contract work until the deviations are eliminated, i.e. considered a marriage. To assess quality, the defect rate is used:

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

The rhythm of the work of a construction company is the most important indicator characterizing the level of organization of production. It involves strict organization of work according to a pre-developed schedule (plan). Rhythmic work is the main condition for the timely commissioning of facilities, 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 (rhythmicity coefficients, variations, share of construction products for each month or quarter to the annual volume of construction and installation work);

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

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

The most important task of a construction organization is the commissioning of construction projects within the required time frame. The commissioning of construction projects is the main assessment indicator of the activities of a construction organization.

Completed construction projects are those for which all work provided for by the project, title lists and contracts with customers have been completed.

Completed construction projects or start-up complexes handed over to customers according to certificates in the prescribed manner are considered to be commissioned.

To assess the implementation of the facility commissioning plan, the following indicators are used:

· cost of objects;

· natural indicators characterizing the volume of construction;

· construction duration standards;

· deadlines for delivery of objects or complexes;

· quality of work performed.

Objects delivered ahead of schedule, on time and late are identified.

During the analysis process, the implementation of the plan for the duration of construction of each facility should also be examined. To do this, compare the actual construction time with the planned, normative and actual for previous years for all production and non-production facilities, determine deviations from the plan and the reasons for their occurrence.

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

Where i- number of objects under construction;

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

C i - contract price of the i-th object.

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

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