Over the past 10-15 years, the number of cars in the Republic of Belarus has increased by more than 3 times, and with such an intensive development of transport, the country's car park will soon reach about 3-3.5 million cars. Significantly increased the volume of heavy traffic carried out by foreign carriers in international traffic. An increase in the force and fatigue impact of transport on road structures cannot but affect the condition highways and the need for repair and restoration activities. The need for major repairs scheduled on roads common use, at the moment exceeds the planned costs - the allocated funds are on average 2-3 times. Assigned repairs are mainly aimed at eliminating significant amounts of coating defects that are determined visually. In this case, the elimination of damage and destruction of road elements is carried out already at the stage of completion of the formation of deformations of materials, which is a belated, and sometimes ineffective and expensive solution. In conditions of limited funding, when appointing repair and restoration work, there is a need for a clearly formulated and justified system for assigning repair measures. Currently, routine pavement repairs are seen as a supportive strategy where necessary. overhaul or rearrangement of structural layers. Existing Implementation Practice current repair as a supporting strategy, it requires a rational justification with quantitative indicators. To make a decision on the choice of a road section to be repaired, it is not enough to rely only on actual data - measurement results. The most objective information on the road as a whole will be information on the condition of the pavement in the time factor: the change in parameters before the survey, the actual results of diagnostics and the prospective change in the operational state of the road. There is a need to assess the pavement and pavement parameters that most significantly affect traffic safety and convenience. Vehicle, not only in terms of compliance with standards, but also in terms of the rate of degradation of each parameter over the service life. In this case, a quantitative indicator can be an integral indicator, the value of which characterizes the moment of the onset of the stages of current, major repairs or reorganization of the base layers.

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MINISTRY OF INDUSTRY OF THE REPUBLIC OF BELARUS

STATE EDUCATIONAL INSTITUTION

ZHLOBINSKY METALLURGICAL COLLEGE

Course work

Subject: "Economics of the organization"

Topic: "The economic justification for the implementation of major repairs"

A.D. Chernov

Checked:

THEM. Naumenko

INTRODUCTION

1.1 cycle

1.2 Building a schedule of repairs

2.1 Definition of labor intensity repair work

2.2 Construction of a repair schedule-schedule of overhaul

3 . CALCULATION OF THE NUMBER OF REPAIR WORKERS AND DETERMINATION OF THE WAGE FUND

4.2 Calculation of the cost estimate

LITERATURE

APPLICATION

INTRODUCTION

Target term paper: calculation of the main technical and economic indicators of equipment overhaul.

Objectives of the course work:

· Defining the structure of the repair cycle;

· Calculation of the labor intensity of repair work;

· Calculation of the required number of repair workers and determination of the wage fund;

· Preparation of repair estimates;

· Analysis of the main technical and economic indicators of the overhaul.

Course work should be performed on the basis of data provided by repair services, economists of the metallurgical equipment repair shop, etc.

In a market economy, constantly rising energy prices and tougher competition, the basis for the successful operation of an enterprise is to increase labor productivity, reduce enterprise costs, apply rationalization solutions and use less energy-intensive equipment. The increase in labor productivity at the enterprise is associated with the commissioning of new equipment, the modernization of old equipment, the reduction of downtime and equipment breakdowns, which directly depends on the repair production. Therefore, it is necessary to improve repair production, apply new methods in carrying out repairs and modern ways restoration of details.

Repair is a complex of operations to restore the serviceability or operability of products and restore the resources of products or their constituent parts. Repair of equipment at industrial enterprises is carried out in accordance with the accepted system of preventive maintenance (PPR). The frequency and scope of repairs are established by the PPR system depending on the operating modes, technical condition and operating conditions of the equipment. Regulations on PPR equipment industrial enterprises several types of repairs are provided (current and capital, medium and capital or current, medium and capital). During the current repair of equipment, minor defects are eliminated, mechanisms are adjusted and other small-scale work is performed to ensure the normal operation of the equipment until the next scheduled repair. Current repairs are usually carried out without dismantling the equipment during its short-term shutdowns. Medium repair - excessive wear of the most critical parts and components of equipment is prevented. During a major overhaul, individual main parts and components of equipment are restored or replaced. Overhaul is usually carried out with partial or complete disassembly of equipment. Sometimes, during the overhaul of equipment, they are modernized, i.e. they improve the design, improve performance, increase reliability, etc. The main goal of modernization is to bring the technical indicators of the repaired equipment closer to the technical indicators of new, more advanced equipment. At the same time, the time, money and materials spent on equipment modernization must be justified by the technical or economic results that will be achieved after its modernization. If during a major overhaul, modernization is carried out with a change in the design and main technical parameters of the equipment, then such a repair is called a major overhaul.

1. DETERMINING THE STRUCTURE OF THE REPAIR CYCLE

1.1 Calculation of the number of repairs of all types and determination of the structure of the repair cycle

Scheduled preventive maintenance system - a set of technical and organizational measures for the care, maintenance and repair of equipment, carried out in a planned manner and of a preventive nature.

The main tasks of the system of preventive maintenance:

Prevention of premature wear of equipment and maintaining it in a state of technical readiness;

· Reducing the length of stay of machinery and equipment in maintenance and repair;

· Improving the quality and reducing the cost of repair work;

Introduction of progressive means, forms and methods of organization Maintenance and repair, improvement of the organization of work of repair workers.

The main principles of the functioning of the system are: precaution, which means that after working out (running time) by each product (machine, equipment) of a set period of time (resource), it, regardless of its technical condition and physical wear and tear, is subjected to certain types of impact (maintenance, repair ); planning, which involves the implementation of maintenance (repair) according to a special schedule with a given amount of work on time.

All activities are carried out according to the plan (schedule) within the predetermined time frame. At ferrous metallurgy enterprises, the maintenance and repair system provides for scheduled repairs of two types: current and capital. In the period between current repairs, the performance of units and machines is supported by their maintenance.

Depending on the nature and scope of work performed during equipment shutdowns for current repairs, and on the duration of such shutdowns, current repairs are divided into the first current repair (T1), the second current repair (T2) and the third (T3).

The duration of equipment downtime in repair depends on the type and category of repair complexity, as well as on the working conditions of the repair personnel.

All types of scheduled maintenance and repair work are carried out in a certain sequence, forming repeating cycles.

The repair cycle is a recurring collection various kinds scheduled repairs performed in the prescribed sequence after the established, equal number of hours of operation of the equipment, called overhaul periods (between two sequentially performed types of scheduled repairs). The repair cycle ends with a major overhaul and is determined by the structure and duration.

The structure of the repair cycle is a list of types of repairs arranged in the sequence of their implementation.

The duration of the repair cycle is the number of hours of equipment operation during which all types of repairs included in the cycle are performed (equipment downtime associated with the implementation of scheduled and unscheduled repairs and maintenance is not included in the duration of the repair cycle).

The number of current repairs of each type is determined (see Appendix).

The number of current repairs nT3, rem is determined:

where nТ3 is the number of current repairs Т3;

SEC - duration of the repair cycle, months;

TMP3 - the duration of the overhaul period of the current repair T3, months.

The number of current repairs nT2, rem is determined:

where nТ2 is the number of current repairs Т2;

TMP2 - the duration of the overhaul period of the current repair T2, months.

The number of current repairs nT1, rem is determined:

where nТ1 is the number of current repairs Т1;

TMP1 - the duration of the overhaul period of the current repair T1, months.

Based on the data obtained during the calculation, the structure of the repair cycle is schematically depicted (an example of the structure is Figure 1).

1.2 Building a schedule of repairs

Repair of equipment is carried out according to a schedule drawn up for a year for each workshop and the plant as a whole. The monthly repair schedule is based on annual schedule. It specifies the dates of repairs and their duration.

The repair schedule should include:

1) uniform need for parts and assemblies for repairs by months of the year;

2) uniform loading of repair workers on repair days;

3) simultaneous shutdowns for repairs associated with operating units and workshops.

A schedule of equipment repairs for the entire overhaul period is displayed. An approximate schedule for equipment repair is presented in Table 1.

Table 1 - Equipment repair schedule

2. CALCULATION OF THE COURSE OF REPAIR WORKS

2.1 Determining the complexity of repair work

The labor intensity of a major overhaul is understood as the amount of labor costs required to perform a normal amount of fitting and assembly and mechanical installation work, ensuring the restoration of the operability of the repaired object, without taking into account the work on the manufacture and restoration of spare parts. Labor intensity standards are based on the proportional dependence of labor costs for equipment repair on its design and repair features. TO design features, influencing the complexity of the repair, include the layout, kinematics, design of mechanisms, their mass. TO technological features - technical specifications, maintainability. It is expressed in units of repair complexity and determines the category of repair complexity of the equipment.

The concept of "category of repair complexity" quantitatively characterizes the repair features of the equipment, in particular, its complexity and maintainability. Maintainability is a criterion for the adaptability of machines to restore performance through the repair and maintenance of process equipment. Quantitatively, maintainability is determined by the cost of labor and funds to eliminate breakdowns. The unit of repair complexity is the complexity of repairing a conditional mechanism (standard). This standard is assigned the category of repair complexity. The category of repair complexity of the machine is a constant value. It can change only as a result of improving or modernizing the machine, reducing or increasing the amount of repair work.

The complexity of the overhaul, Tk, man-hour, is determined by the formula:

(4)

where k is the norm of labor costs for overhaul per unit of repair complexity;

This laboriousness includes following works performed during the period of equipment downtime during major repairs:

- Disassembly and assembly of equipment with rearrangement of components and parts;

- Replacement of worn components, parts and metal structures, metalwork, welding and other works provided for by the technology of repairs;

- Implementation of measures provided for by safety and fire safety regulations.

Labor intensity also includes time for rest and personal needs of the repair personnel during the repair period.

2.2 Construction of a repair schedule for the overhaul

The preparation of operational repair schedules contributes to the rational placement and use of repair personnel, as well as crane equipment, which helps to reduce the duration and complexity of repairs. The purpose of the charts is as follows:

1) determine the specific content and sequence of all repair operations for this equipment;

2) establish the duration of each repair operation, the number and qualifications of workers performing the operation.

Based on the calculated labor intensity, we draw up a repair schedule for the overhaul of equipment.

table 2 - Operational schedule for the overhaul of equipment

Repair operations	shifts	Scope of work	Staff

1.Dismantling the machine...
2. Disassembly into nodes ...
3. Washing, defacing


6.Mounting the machine
7. Adjustment, start-up

Taking into account the required amount of work, 148 man-hours are required to complete this overhaul

3. CALCULATION OF THE NUMBER OF REPAIR WORKERS AND DETERMINATION OF THE WAGE FUND

3.1 Calculation of the number of repair workers

The following categories of industrial and production personnel are subject to calculation: main, auxiliary workers and managers. The number of main work sites, Chosun, people, can be determined through the complexity of the overhaul and the effective fund of the working time of one worker:

where Tk is the labor intensity of a major overhaul, man/hour;

Fef - time fund of one worker during repairs, 32 hours.

The number of managers, Chruk, people, is 8% of the number of main workers:

The number of auxiliary workers, Nvsp, people, is 25% of the number of main workers:

The data obtained are summarized in Table 3, determining the structure of workers employed in the overhaul.

Table 3 - Summary sheet of workers on major repairs

Based on the summary sheet of those working on major repairs, it can be concluded that most of the workers employed in repairs are the main workers, then auxiliary workers, and the smaller part are managers.

3.2 Determining the payroll

Based on the established number of employees, the corresponding wage funds are calculated. Workers involved in the repair and current supervision of units and equipment are rewarded for observing and reducing the repair period, its high-quality performance, and for reducing downtime of units and equipment. The payroll fund includes basic and additional wages. The basic salary consists of the tariff wage fund and the bonus fund.

The tariff fund for the payment of the main workers of the ZPtosn, thousand rubles, auxiliary workers of the ZPtvsp, thousand rubles, and the heads of the ZPtruk, thousand rubles, is determined by the formulas using the data of the Appendix:

where ZPschosn is the average hourly wage of the main worker, thousand rubles;

ZPschvsp - average hourly wages of an auxiliary worker, thousand rubles;

Od - official average monthly salary of managers, thousand rubles;

Ф - the actual average monthly fund of the head's work time (determined by the product of the duration of the shift by the number of working days in the month), h.

The basic salary, taking into account bonuses ZPosn, thousand rubles, is determined by:

where b is the bonus percentage.

The percentage of bonuses is set at 25% of the tariff wage fund. The amount of additional wages is accepted in the amount of 20% of the basic wage. Hence, the total wage fund of the wage bill, thousand rubles, is determined by the formula:

where is the percentage of additional wages.

The data obtained are summarized in Table 4, determining the share of the wage funds of the main, auxiliary workers and managers in the total wage fund.

Table 4 - Employee wage fund

Based on Table 4, we can say that the largest component of the structure of the wage fund is typical for the main workers, the smallest - for managers

4. PREPARATION OF REPAIR AND ESTIMATE STATEMENT

4.1 Calculation of material costs

All types of materials, spare parts and fuel and energy costs used in the course of overhaul are subject to accounting.

During the overhaul, the following fuel and energy costs are used: electricity, heat (steam), process water (see Appendix).

Electricity costs, Ze, thousand rubles, are determined by the formula:

where Ne is the rate of electricity consumption per 1 m2 of area for 1 hour (assumed to be 0.015 kW);

S is the area of the illuminated area, workshop, m2;

Fo - time of illumination of the site, h;

Ce - the cost of 1 kWh of electricity, thousand rubles.

Heat energy costs, Zt, thousand rubles, determined on the basis of the duration heating season, specific heat consumption and volume of heated buildings:

where V is the volume of the building, m3;

Ph - duration of heating, h;

qt - specific heat consumption, Gcal/m3 (assumed to be 20 Gcal/m3);

h - coefficient useful action boiler plant (assumed to be 0.85);

Ct - the cost of 1 Gcal of fuel, thousand rubles.

Water costs for production needs , Sv, thousand rubles, determined by the formula: overhaul estimate sheet

where qw is the specific water consumption per 1 worker, m3/person-h (assumed to be 0.01 m3/person-h),

Cv - the cost of 1 m3 of water, thousand rubles.

Price transport services, Ztr, thousand rubles, is calculated by the formula:

where Tmch - the volume of transport services, machine-hour;

Tsmch - the price of one machine hour, thousand rubles.

The calculation of material costs, Зi, thousand rubles, is based on the established consumption rates and the corresponding prices according to the formula:

where Qi is the consumption of the i-th type of material costs for major repairs;

Qi - the price of the i-th type of material costs, thousand rubles.

The calculation of the cost of materials and spare parts for overhaul is carried out in table 5.

Table 5 - List of materials, spare parts and household supplies for the overhaul of equipment

Name of materials	Unit	Unit price, thousand rubles	Total cost,


3. Bearings
4.Cuffs
5.Seals
6. Bolts, washers, nuts
6. DSI (table 9, item 10)

Table 5 shows that the cost of materials is 180.5 thousand rubles.

4.2 Calculation of the cost estimate

The estimate sheet is the main document for determining the cost of the upcoming repairs. It contributes to the correct expenditure of allocated funds for repairs. The calculation of the estimate is carried out on the basis of a list of defects, prices for materials, norms of time for overhaul. The calculation of the estimate is summarized in table 6.

Table 6 - Estimated list for the overhaul of equipment

Article title	Data for calculation	Amount, thousand rubles
1. Electricity	Formula 17
2.Heat energy (steam)	Formula 18
3. Technical water	Formula 19
4.Materials, spare parts, household supplies	Table 5
5.Wage fund (main and auxiliary workers)	Formula 14 + formula 15	1382,4+406,8=1789,2
6. Deductions for social. insurance
7. Payroll tax
8. Compulsory insurance
9.Cushioning
10. Labor protection
11. Transportation costs	Formula 20
Total cost of overhaul:

Taking into account the necessary items of expenditure for the overhaul of equipment, the cost of overhaul will be 2979.7 thousand rubles.

5. ESTABLISHING A COST FOR THE RESTORATION OF A SPARE PART

To prepare a cost estimate for the restoration of a spare part, it is necessary to calculate the costs of materials, electricity consumed (see table 7), wages of workers (see table 8), using the data in the Appendix.

Table 7 - Calculation of material and energy costs

Table 8 - Calculation of wages for the restoration of a spare part

*Note: gr.5 = gr.3 gr.4

The calculation of the cost of restoring a spare part is carried out according to the following methodology:

1. The amount of value added tax, VATpred, thousand rubles is calculated:

where Ts without VAT is the selling price excluding value added tax, thousand rubles;

Sp - production cost (see table 9, item 10), thousand rubles;

Pb - profit (see table 9, item 11), thousand rubles. stNDS - VAT rate, %.

2. The selling price, including VAT, Tsotp, thousand rubles, is determined by:

Calculation of costing is made in table 9:

Table 9 - Costing for the restoration of a spare part

Name of articles		Amount of expenses, thousand rubles
1.Material costs	Table 7
2. Electricity, power energy	Table 7
3. Wages of production workers	Table 8
4.Deductions for social insurance
5. Payroll taxes
6. Compulsory insurance
7. Overhead
8. Workshop cost
9. General factory costs
10.Production cost
11. Profit (planned savings)
12.Price without value added tax	At p.10 h p.11
13.Value added tax	Formula 22
14.Price including value added tax	Formula 23

Performing the calculation, we concluded that the amount of costs will be 10.9 thousand rubles. and the price for the restoration of the spare part will be 143.9 thousand rubles.

6. ANALYSIS OF THE TECHNICAL AND ECONOMIC INDICATORS OF THE MAJOR REPAIRS

6.1 Technical and economic indicators of overhaul

Spare part recovery economy:

where Sv is the cost of restoring a spare part (formula 23), thousand rubles;

Сн - the cost of a new similar spare part, thousand rubles.

Restoration is considered economically viable provided that Kev<1. Основные технико-экономические показатели капитального ремонта оборудования приведены в таблице 10.

Table 10 - Main technical and economic indicators of overhaul

Indicators	Meaning
Duration of the repair cycle, months
Overhaul labor intensity, man-hour
Number of employees involved in overhaul, people: ・Basic workers Auxiliary workers · Managers	5 2
Payroll fund, thousand rubles
Material costs, thousand rubles
Cost of overhaul, thousand rubles
The cost of restoring the spare part, thousand rubles.
The cost of restoring a spare part, thousand rubles
Spare Part Remanufacturing Cost Efficiency

Summarizing the data of the calculations performed in this course work in table 10, you can see the main technical and economic characteristics of this overhaul.

6.2 Measures to reduce the cost of overhaul

Industrial production suffers large material losses due to machine downtime due to premature wear and unsuitability for use of their parts. In order to reduce these losses as much as possible, the production and maintenance personnel of the enterprise should clearly delineate responsibility for the safety and operability of the equipment and fight for the extension of the equipment operation time between repairs.

Reducing the cost of overhaul can be carried out without replacing worn parts, but by restoring them.

Cost reduction can be carried out by combining professions, if in the team that is engaged in major repairs, the repairman can simultaneously be an electric and gas welder, space is freed up and there is savings per person for two work shifts - 16 hours.

The company has a rational system of maintenance and repair of technological equipment. Its basis is prevention, which consists in carrying out scheduled inspections and repairs that maintain the constant performance of the equipment. The whole range of maintenance and repair works constitutes a system of preventive maintenance. The main tasks of the repair services are to improve the quality and reduce the cost of repairs through the widespread introduction of industrial methods and the development of specialized facilities.

The maximum use of existing equipment requires its proper operation, constant maintenance of working condition and timely repair. It is also necessary to carry out technical and operational preparation of repair work, which consists in the design of technological processes for the manufacture of replaceable parts and the performance of repair work and timely financial support for repairs.

LITERATURE

1. Ermolovich L.L., Sivchik L.G., Tolkach G.V., Shchitnikova I.V. Analysis of the economic activity of the enterprise: Proc. allowance / Under the total. ed. L.L. Ermolovich. - Minsk: Interpressservice; Ecoperspective, 2004. - 576 p.

2. Zolotogorov V.G. Organization of production and enterprise management: Proc. allowance. - Minsk: Book House, 2005. - 448 p.

3. Ilyin A.I. Enterprise management. - Mn.: Vysh. school, 1997.

4. Kalinka A.A. Enterprise economy. - Mn., 1999.

5. Karpey T.V. Economics, organization and planning of industrial production: Proc. allowance for secondary school students. Ed. 4th rev. and additional - Mn.: Design PRO, 2004. - 328s.: ill.

6. Basic provisions on the composition of costs included in the cost of production. Approved Decree of the Ministry of Economy, the Ministry of Finance, the Ministry of Statistics and Analysis, the Ministry of Labor of 30.01.1998 No. 03-02-07/300, add. and rev. to it: RN 2293/12 dated 11.02.1998; dated August 10, 2000 No. 160/84/55/111; dated July 15, 2002, RN 8/8327; dated 04.07.2002 No. 142/95/60/95 //Bulletin of the Ministry of Taxes and Dues of the Republic of Belarus. - 2009. - No. 29.

7. About pricing. Law of the Republic of Belarus // Bulletin of the Supreme Council of the BSSR. - 1991. - No. 19. - 20.

8. List of taxes, fees and deductions paid to the budget of the Republic of Belarus and extra-budgetary funds in 2004 // Bulletin of the Ministry of Taxes and Dues of the Republic of Belarus. - 2005. - No. 3. - p.105-111.

9. Enterprise Economics / Ed. V.Ya. Gorfinkel, V.A. Shvandar. - M., 2008.

10. Economics, organization and production planning / Ed. ed. T.V. Karpey, L.S. Lazuchenkova. - Mn., 2005.

APPLICATION

Table 1 - Frequency and duration of equipment repairs

Table 2 - Data for calculating the labor intensity of overhaul, the number of employees, the wage fund

Indicators	Meaning
1. Normative labor costs for overhaul per unit of repair complexity

3.Duration of the shift, h
4.Number of days of overhaul
5.Number of working days in a month
6. Average hourly wages of the main worker, thousand rubles.
7. Average hourly wage of an auxiliary worker, thousand rubles.
8. Official average monthly salary of the head, thousand rubles.

Table 3 - Prices for fuel and energy costs for the overhaul of equipment

Table 4 - Data for calculating transportation costs and electricity required for the overhaul of equipment and the restoration of a spare part

Table 5 - Prices for materials, spare parts and household supplies necessary for the overhaul of equipment

Indicators	Unit	Price per unit, thousand rubles

Table 6 - Prices for materials needed to rebuild a spare part

Table 7 - Data for calculating wages for the restoration of a spare part

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Making a decision to repair

One of the main documents that should be followed in preparing for the repair of buildings and structures is the Regulation on the organization and conduct of reconstruction, repair and maintenance of buildings, communal and socio-cultural facilities (together with VSN 58-88 (r)) approved Order of the State Committee for Architecture under the Gosstroy of the USSR dated 11/23/1988 No. 312 (hereinafter - VSN 58-88 (p)).

According to the rules of this document ( clause 3.2 VSN 58-88 (p)) the institution should monitor the technical condition of buildings and facilities by conducting systematic scheduled and unscheduled inspections using modern technical diagnostic tools, which, in turn, will help to decide on the need for one or another type of repair work.

Scheduled inspections are divided into general and partial. During general inspections, the technical condition of the building or the object as a whole, its systems and external improvement should be monitored, with partial inspections - the technical condition of individual structures of the premises, elements of external improvement ( clause 3.3 VSN 58-88 (p)).

Unscheduled inspections are carried out after natural disasters (earthquakes, mudflows, rainstorms, hurricane winds, heavy snowfalls, floods and other phenomena), which can cause damage to individual elements of buildings and facilities, after accidents in heat, water, energy supply systems and when detecting base deformations ( clause 3.4 VSN 58-88 (r)).

According to clause 3.5 VSN 58-88 (p) general inspections should be carried out twice a year: in spring and autumn.

During the spring inspection, it is necessary to check the readiness of the building or facility for operation in the spring-summer period, establish the scope of work to prepare for operation in the autumn-winter period, and clarify the scope of repair work on buildings and facilities included in the current repair plan in the year of the inspection.

During the autumn inspection, it is necessary to check the readiness of the building or object for operation in the autumn-winter period and clarify the scope of repair work on buildings and objects included in the next year's current repair plan.

During general inspections, it is also necessary to monitor the fulfillment by tenants and tenants of the terms of employment and lease agreements, if any.

The results of the inspections should be reflected in the documents on the registration of the technical condition of the building or object (registers of the technical condition, special cards, etc.). These documents must contain:

assessment of the technical condition of a building or object and its elements;
identified faults;
their location;
the reasons for these failures;
information about the repairs carried out during the inspections.

Generalized information about the condition of a building or object should be reflected annually in its technical passport ( clause 3.9 VSN 58-88 (r)).

According to the definition given in annex 1 to VSN 58-88 (p), building renovation - this is a complex of construction works and organizational and technical measures to eliminate physical and moral deterioration, not related to a change in the main technical and economic indicators of the building.

Let's deal with the definitions of maintenance and overhaul, which are also given in Appendix 1 to VSN 58-88 (p):

Maintenance should be carried out at intervals that ensure the effective operation of a building or facility from the moment of completion of its construction (overhaul) until the moment it is put on the next major overhaul (reconstruction). At the same time, natural and climatic conditions, design solutions, technical condition and mode of operation of a building or object should be taken into account ( clause 4.1 VSN 58-88 (r)).

Works that should be attributed to current repairs are listed in Appendix 7 to VSN 58-88 (p). This list is quite large and it names most of the repairs that cover the entire building from the foundation to the roof, including exterior and interior decoration, as well as all engineering communications.

Overhaul should include the elimination of malfunctions of all worn-out elements, restoration or replacement (except for the complete replacement of stone and concrete foundations, load-bearing walls and frames) for more durable and economical ones that improve the performance of buildings under repair. At the same time, an economically feasible modernization of a building or facility can be carried out: improving the layout, increasing the number and quality of services, equipping the missing types of engineering equipment, landscaping the surrounding area ( clause 5.1 VSN 58-88 (r)).

The list of additional works performed during the overhaul is given in Appendix 9 to VSN 58-88 (p). It is not as big as the list of ongoing repairs. According to him, major repairs include:

inspection of buildings and preparation of design estimates (regardless of the period of repair work);
equipment with cold and hot water supply, sewerage, gas supply systems with connection to existing main networks with a distance from the input to the point of connection to the mains up to 150 mm;
transfer of the existing power supply network to increased voltage;
installation of fire-fighting automation and smoke removal systems;
change in the design of roofs;
equipment of attic premises of residential and non-residential buildings for exploitation;
insulation and noise protection of buildings;
replacement of worn-out elements of intra-quarter engineering networks;
repair of built-in premises in buildings;
examination of design and estimate documentation;
architectural supervision of design organizations;
technical Supervision.

According to clause 5.2 VSN 58-88 (r) as a rule, the building (object) as a whole or its part (section, several sections) should be put up for major repairs. If necessary, major repairs of individual elements of a building or facility, as well as external improvement, can be carried out.

Determining the cost of work

To carry out repair work based on the results of the inspections, it is necessary to draw up a defective statement. The form of this document is not legally approved, therefore it can be developed by the institution itself, taking into account the requirements for primary accounting documents specified in Art. 9 of the Federal Law of 06.12.2011 No. 402-FZ "On Accounting", and fix it in the appendix to the accounting policy.

Based on the defective statement, a decision is made to carry out current or major repairs. In the event that minor repairs are carried out by the institution itself, then in the future the necessary materials are purchased and work is carried out.

If a decision is made to carry out current repairs by the contractor, then according to clause 4.4VSN 58-88 (p) for this, the principles of pricing and the procedure for payment for the work performed, provided for overhaul, should be applied.

In turn, in accordance with clause 5.7VSN 58-88 (p) determination of the cost of capital repairs of objects should be carried out on the basis of estimated or contract prices. The contractual price of each repair object should be determined on the basis of an estimate compiled according to the prices, norms, tariffs and rates established for the overhaul, taking into account the scientific and technical level, efficiency, quality, terms of work and other factors. The estimates must include overhead costs, planned savings, other work and costs.

The estimate documentation should provide for a reserve of funds for unforeseen work and units, distributed into two parts:

intended to pay for additional work caused by clarification of design solutions in the course of repair or reconstruction (customer's reserve);
intended to compensate for additional costs arising in the course of repair or reconstruction when changing the methods of performing work against those accepted in the estimated norms and prices (contractor's reserve).

The total of the estimates should indicate the refundable amounts - the cost of materials from the dismantling of structures and the dismantling of engineering and technological equipment, determined on the basis of the standard yield of materials and products suitable for reuse at repair facilities.

The development of design and estimate documentation for the overhaul and reconstruction of buildings (objects) should include ( clause 5.8VSN 58-88 (p)):

conducting a technical survey, determining the physical and obsolescence of design objects;
drawing up design estimates for all design decisions for redevelopment, functional reassignment of premises, replacement of structures, engineering systems or their re-arrangement, landscaping and other similar works;
feasibility study for major repairs and reconstruction;
development of a project for the organization of major repairs and reconstruction and a project for the production of works, which is being developed by a contractor.

Work financing

Financing of the current and capital repairs of state-owned educational institutions will be carried out in accordance with the budget estimate, and budgetary and autonomous institutions - at the expense of subsidies for other purposes or subsidies for the implementation of state tasks.

Target financing of current and capital repairs is carried out within the framework of various federal programs. So, for example, within the framework of the federal program for the modernization of regional systems of preschool education in 2014 in accordance with Decree of the Government of the Russian Federation dated January 14, 2014 No. 22 the procedure for the provision and distribution of federal subsidies to regional budgets, including for the maintenance and overhaul of preschool educational institutions, has been determined.

When placing orders for maintenance and overhaul, autonomous institutions must comply with the requirements Federal Law of July 18, 2011 No. 223-FZ "On the procurement of goods, works, services by certain types of legal entities" and the developed Procurement Regulations, and state and budgetary educational institutions - all the procedures provided for Federal Law No. 05.04.2013 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs", regardless of whether a contractor is involved in these works or materials are purchased for repair work by the institution.

Recall that educational institutions have the right to a simplified procedure for concluding contracts with a single supplier, if the price of such a contract does not exceed 400,000 rubles. ( pp. 5 p. 1 art. 93 Federal Law No. 44-FZ).At the same time, the total annual volume of purchases, which the customer is entitled to make on the basis of this paragraph, should not exceed 50% of the amount of funds provided for the implementation of all purchases of the customer in accordance with the schedule, and should not exceed 20 million rubles. in year.

Reflection in the accounting of repair work

Slight differences in accounting for repairs will depend on whether outside contractors are involved. Let's consider two options:

Repairs are carried out by the institution itself.
The repair is carried out by a contractor.

With the 1st option, as a rule, only the purchase of the necessary materials is made. With the 2nd - the cost of materials is included in the cost of the work performed.

The cost of current and major repairs does not increase the cost of the repaired buildings and structures themselves.

According to Directions No. 65n the purchase of consumables (construction and finishing) materials is carried out by the institution for subsection 340"Increase in the cost of inventories" KOSGU.

Settlements with contractors for payment for services for the repair of buildings and structures will be carried out at the expense of subsection 225"Works, services for the maintenance of property" KOSGU.

The organization and conduct of repair work in accounting will be reflected on the basis of primary accounting documents (an act on the write-off of inventories (form 0504230), an act on the acceptance and delivery of repaired, reconstructed, modernized fixed assets (form 0306002), etc.) public institution in accordance with Instruction No. 162n, budget institution - Instruction No. 174n, and an autonomous institution - Instruction No. 183n .

The purchase of materials from suppliers and their write-off for the needs of the institution will be reflected in the accounting as follows:

Government institution		State-financed organization		Autonomous institution
Debit	Credit	Debit	Credit	Debit	Credit
Procurement of materials for repairs
1 105 34 340	1 302 34 730	0 105 34 340	0 302 34 730	0 105 34 000	0 302 34 000
Write-off of materials used for repairs
1 401 20 272	1 105 34 440	0 401 20 272 0 109 хх 272	0 105 34 44	0 401 20 272 0 109 хх 272	0 105 34 000

When repair work is performed by the contractor, the following accounting entries will be made in the accounting of institutions:

Government institution		State-financed organization		Autonomous institution
Debit	Credit	Debit	Credit	Debit	Credit
Reflection of debt to the contractor
1 401 20 225	1 302 25 730	0 401 20 225 0 109 xx 225	0 302 25 730	0 401 20 225 0 109 xx 225	0 302 25 000
Prepayment to the contractor
1 206 25 560	1 304 05 225	0 206 25 560	0 201 11 610	0 206 25 000	0 201 11 000
Final settlement with the contractor
1 302 25 830	1 304 05 225	0 302 25 830	0 201 11 610	0 302 25 000	0 201 11 000
Advance payment offset
1 302 25 830	1 206 25 660	0 302 25 830	0 206 25 660	0 302 25 000	0 206 25 000

Let's look at a few examples.

The state educational institution, as part of the ongoing repairs, replaced the flooring in the dining room on its own. For these purposes, linoleum was purchased in the amount of 40,000 rubles. 100% advance payment to the supplier.

These business transactions will be reflected in the budget accounting as follows:

The budgetary educational institution, at the expense of the target subsidy, made a major overhaul of the facade of the building. The cost of the work amounted to 2,000,000 rubles. According to the contract, a 30% advance payment is provided. Upon completion of the work, an act of completed work was signed and the final settlement with the contractor was made.

These facts of economic life in the accounting of a budgetary institution will be reflected as follows:

Contents of operation	Debit	Credit	Amount, rub.
Made an advance payment to the contractor under the contract (2,000,000 rubles x 30%)	5 206 25 560	5 201 11 610	600 000
Accounted for by the contractor	5 401 20 225	5 302 25 730	2 000 000
The offset of the previously transferred advance payment was made upon completion of work	5 302 25 830	5 206 25 660	600 000
The final settlement with the contractor was made after the signing of the certificate of completion (2,000,000 - 600,000) rub.	5 302 25 830	5 201 11 610	1 400 000

To determine the need for current or major repairs, the institution must monitor the technical condition of buildings and conduct systematic inspections for this. Before starting repairs, it is necessary to carry out procurement or contract procedures in accordance with applicable law and determine the sources of financing for the planned activities. Depending on the chosen forces and means of carrying out repairs, these facts of the economic life of the institution are subject to reflection in budget or accounting records.

How to write justifications for the overhaul of the school building, plans, estimates?

Answer

The rationale for the overhaul of the school building is the results of the technical survey. It determines the degree of its physical and moral deterioration, the need for repair and reconstruction work.

To conduct such a survey, it is necessary to involve a specialized organization under a civil law contract for the performance of work.

<…>In accordance with paragraph 5.8 of the Regulations on the organization and implementation of the reconstruction, repair and maintenance of residential buildings, communal and socio-cultural facilities (VSN 58-88 (r)), approved. By order of the State Committee for Architecture of November 23, 1988, the development of design estimates for the overhaul and reconstruction of buildings (objects) should include:

conducting a technical survey, determining the physical and obsolescence of design objects;
drawing up design estimates for all design decisions for redevelopment, functional reassignment of premises, replacement of structures, engineering systems or their re-arrangement, landscaping and other similar works;
feasibility study and;
development of a project for the organization of major repairs and reconstruction and a project for the production of works, which is being developed by a contractor.<…>

The preparation of the listed documents requires engineering and survey work, and, accordingly, the required level of qualification. Such a survey is carried out by a specialized organization under an agreement with an educational organization.

Consequently, the establishment of the need for a major overhaul of the school building is established based on the results of a technical survey, determining the degree of physical and moral deterioration of the building. The contract for the technical survey may also provide for the preparation of design estimates, a feasibility study and a work project.

A technical examination of the physical condition of a building can be carried out in accordance with GOST 31937-2011 "Buildings and structures. Rules for the inspection and monitoring of the technical condition", put into effect by Order of Rosstandart dated December 27, 2012 No. 1984-st.

The article raises the question of economic and social efficiency and expediency of overhaul of multi-apartment residential buildings. The article presents statistical data on the state of the housing stock of the city of Perm. The main provisions of the housing policy of the state and the region are considered - changes made to the housing code of the Russian Federation, as well as the main provisions of the regional program for the overhaul of common property in apartment buildings, as well as an overview of the existing system for the maintenance and overhaul of apartment buildings. The main criteria for selecting houses for major repairs are highlighted. Practical examples of inspection of multi-apartment residential buildings in the city of Perm, the purpose of which was to determine the feasibility of a major overhaul, are given. Recommendations for the organization and effective and expedient overhaul of multi-apartment residential buildings are proposed.

technical condition

physical and moral depreciation

modernization

overhaul of residential apartment buildings

reproduction of the housing stock

housing stock

1. Regional program for the overhaul of common property in apartment buildings located on the territory of the Perm Territory for 2014-2044, approved by Decree of the Government of the Perm Territory dated April 24, 2014 No. 288-p [Electronic resource]: access from the electronic fund of legal and regulatory technical documentation "Techexpert".

2. VSN 58-88 (p). Regulations on the organization and conduct of reconstruction, repair and maintenance of buildings for communal and socio-cultural purposes [Electronic resource]: access mode: Techexpert.

3. Evdokimenko N.L., Larin S.N. Problems of financial support for the overhaul of the housing stock.// Audit and financial analysis. - No. 5 - 2009.

4. MDK 2-04.2004. Guidelines for the maintenance and repair of the housing stock [Electronic resource]: access mode: Techexpert.

5. Methodology for determining the physical deterioration of civil buildings [Electronic resource]: approved. Order of the Ministry of Communal Services of the RSFSR dated October 27, 1970 N 404). - Access mode: ConsultantPlus.

6. Sazonov P.A. Economic analysis of investment support for the overhaul of apartment buildings: dissertation for the degree of candidate of economic sciences. - N. Novgorod, 2004 - 136s.

7. Territorial body of the Federal State Statistics Service for the Perm Territory (Permstat) [Electronic resource]: official. website. - Access mode: http://permstat.gks.ru/.

Among the many problems and tasks that have accumulated in the housing sector in Perm, the problem of capital repairs, reconstruction, modernization and renovation of the housing stock comes to the fore.

This problem arose in connection with many years of underfunding of major repairs and reconstruction of the housing stock and public utilities. Over the past two decades, the depreciation of the housing stock and communal facilities has significantly increased, which has led to an increase in the volume of dilapidated and dilapidated housing, a decrease in the reliability and environmental safety of the operation of engineering systems, and an increase in current costs for their maintenance.

Purpose of the study

The purpose of the study is to review the existing system of maintenance and overhaul of multi-apartment residential buildings, review the criteria for selecting houses for overhaul and assess their sufficiency to justify the overhaul of residential multi-apartment buildings.

Research results

As statistics for 2013 show, 60.2% of the area of the housing stock in the Perm Territory is in a state of 0 to 30% depreciation, 33.8% of the fund - 31-65% depreciation; 5.0% and 1.1% - 66-70% and over 70% wear, respectively. At the same time, the share of multi-apartment residential buildings with a wear rate of 31-65% is 57.7%. The share of dilapidated and dilapidated housing is 4.3%. It should also be noted that a significant part of the housing stock in the city of Perm does not meet the current needs of the population in terms of quality characteristics, technical content and level of improvement.

In connection with the changes in the Housing Code of the Russian Federation in terms of organizing and financing the overhaul of multi-apartment residential buildings, the authorities of Perm developed the "Regional program for the overhaul of common property in multi-apartment buildings located on the territory of the Perm Territory ...", under the terms of which the Program all apartment buildings are included, with the exception of houses that are duly recognized as emergency and subject to demolition, and houses whose physical deterioration exceeds 70%.

To rank residential buildings according to their degree of deterioration is the task of the municipality on the basis of Decree of the Government of the Russian Federation of June 30, 2015 N 657 and Decree of the Government of the Russian Federation of October 29, 2014 N 1115 on technical monitoring of houses. In addition, according to the law of the Perm Territory dated March 11, 2014 No. 304-PK, the order in which apartment buildings are included in the regional program for the overhaul of apartment buildings is determined on the basis of data from monitoring the technical condition of apartment buildings in accordance with the following criteria: 1) the year the apartment building was commissioned ; 2) the date of the last major overhaul by type of work (services) included in the list of services and (or) work on the overhaul of common property in an apartment building; 3) physical depreciation of an apartment building, %; 4) the completeness of the receipt of contributions for capital repairs from the owners of premises in an apartment building for the last three years of the implementation of the regional program.

In accordance with regulatory documents, a major overhaul is defined as a set of works for the complete or partial replacement of structural elements and engineering systems of buildings, which leads to a decrease in physical wear and tear and an increase in performance. The overhaul of an apartment building should include the elimination of malfunctions of individual parts or completely worn out structures, the restoration or replacement of them with stronger, more durable and economical ones that improve the performance of the buildings being repaired, with the exception of the complete replacement of the main structures, which include all types of walls, frames, stone and concrete foundations. As part of a major overhaul, an economically viable modernization of the building can be carried out: improving the layout, increasing the number and quality of services, equipping the missing types of engineering equipment, landscaping the surrounding area.

The most important part of the organization of a major overhaul is the development of its strategy. In theoretical terms, two repair options are possible: according to the technical condition, when repairs are started after the appearance of a malfunction to eliminate it; preventive-preventive, when repairs are started before a failure occurs (to prevent it). In the practice of technical operation of buildings, a combination of two strategies is used: repairs are assigned according to the service life, and the amount of repair work is determined by the technical condition.

The timing of the overhaul of residential buildings is regulated by the Regulations on the organization and implementation of the reconstruction, repair and maintenance of residential buildings, communal and socio-cultural facilities (VSN 58-88 (r)). When planning major repairs, the frequency of their implementation can be taken in accordance with the recommended Appendix 2 (for buildings as a whole) and the recommended Appendix 3 (for individual structures and elements). In these applications, the minimum duration of the effective operation of apartment buildings, as well as individual elements of apartment buildings, is established, that is, such a period of operation, after which a major overhaul is necessary. For example, the minimum duration of effective operation of roofing from rolled materials is 10 years, from galvanized steel - 15 years, from slate - 30 years, from ceramic tiles - 60 years, etc. .

However, at present, the organization of a major overhaul is focused mainly on emergency recovery work.

Under the new conditions for organizing the overhaul of residential buildings, residents, or rather, the owners of apartments in apartment buildings, play an important role in the overhaul of a house: without them it will be impossible to make an estimate or accept the work performed. And it would seem that the new overhaul program will allow the owners, albeit at their own expense, to eliminate the accumulated wear and tear of building structures and utilities of a residential building, improve the technical condition of the common property of the house and extend the life of the building. But here, too, weaknesses have already been identified, both financial and technical.

The list of works on the overhaul of common property in apartment buildings, according to the regional program, includes: repair of in-house engineering systems of electricity, heat, gas, water supply and sanitation; repair or replacement of elevator equipment, repair of elevator shafts; roof repair, arrangement of exits to the roof; repair of basements, which belong to the common property in the house; insulation and (or) repair of the facade; the establishment of collective (general house) metering devices and control units for resource consumption; foundation repair.

Many years of experience in surveying residential buildings shows that on the territory of Perm there are also such multi-apartment residential buildings included in the overhaul program that are not recognized by the city administration as emergency, but in fact the bearing capacity of the building structures of these houses is reduced, proper reliability and safety are not ensured, and they represent threat to the life and health of citizens. The overhaul of common property under the program in such houses will not ensure the required safety of the building, but, on the contrary, may hide defects and damage that require other measures to be eliminated (strengthening structures or reconstructing the building). Here the question arises as to the advisability of carrying out a major overhaul of a residential building.

The efficiency and feasibility of capital repairs of buildings is determined by comparing the obtained economic and social results with the costs necessary to achieve them. At the same time, economic results should be expressed in the elimination of physical wear and tear and savings in operating costs. Social results should be expressed in improving the living conditions of the population, working conditions for service personnel, improving the quality and increasing the volume of services.

One of the examples where violation of the normative terms of operation and untimely implementation of the PPR lead to disappointing results is a residential apartment building on the street. Karpinsky, 5 in the Industrial area. The building was built in 1953, two-storey, for 30 apartments, with brick walls and wooden ceilings. The minimum duration of effective operation of the investigated residential building before putting it on overhaul is 10-15 years [VSN]. The frequency of current repairs should be 3-5 years. The actual life of the building is 62 years. During the period of operation of the building, major repairs were not carried out. The risers and pipelines of engineering communications were partially replaced. A survey of this residential building showed that the overhaul of the building is not advisable for a number of reasons.

Firstly, defects and damages were revealed in the building structures of the building, which indicate an emergency technical condition of the building, which does not ensure the safe stay of residents in the house. Such defects include: through horizontal cracks in the basement of the building, bulging and curvature of the brickwork of the basement, which indicate horizontal displacements of the foundation; vertical through cracks in the outer walls of the building, passing to the floors and inner walls, which indicate the division of the building into blocks with various deformations; as well as deflections, numerous cracks and destruction of the plaster layer of the ceilings; floor subsidence.

Secondly, based on the results of a quantitative assessment of the technical condition of the building structures, the physical deterioration of the building was determined, which is 59%. According to the Methodology for determining the physical deterioration of civil buildings, there is a relationship between the physical deterioration of the building and the estimated cost of capital repairs. With the obtained value of physical wear and tear of the building structures of the building (59%), the approximate cost of overhaul is 87% of the replacement cost of the building. Where the replacement cost of a building is understood as the cost of new construction of the investigated residential building, which is calculated at current prices at the date of the survey. The maximum repair cost should be more than 80% of the replacement cost.

Thirdly, the surveyed residential building has significant functional (moral) deterioration, which reflects the non-compliance of building structures, engineering systems and the building as a whole with ergonomic requirements and includes the following indicators: the presence of combustible structures (wooden floors and partitions); lack of bathrooms; shared bathroom and kitchen for several apartments; non-compliance of the dimensions of the premises with modern regulatory requirements. Elimination of obsolescence is possible only by reconstructing or modernizing the building under investigation.

Of course, during the overhaul, modernization work can be carried out related to the compensation of obsolescence, but such work does not constitute the essence of the overhaul. In modern conditions, given the high rates of scientific and technological progress and the introduction of its results, both in the technology of work and in the production of materials and structures, carrying out a traditional overhaul without elements of modernization is in many cases impossible and impractical.

The general requirement to include in the planned list of works and technological processes for the overhaul of apartment buildings related to the modernization of structures, engineering systems and other elements of residential buildings should be preceded by an assessment of the economic feasibility of carrying out modernization work. Such an assessment is made taking into account the fact that the service life of new (replaced structures, engineering systems and other elements and their parts) should not exceed the residual service life of apartment buildings.

There are other cases of inappropriate capital repairs of apartment buildings. So, for example, residential buildings on the street. Engels in the Dzerzhinsky district. The buildings are two-story, with brick walls and wooden ceilings. Despite their service life (about 50 years), their technical condition meets the requirements of mechanical safety and does not pose a threat to the life and health of citizens. But due to significant obsolescence, these buildings do not meet modern space-planning, sanitary-epidemiological and fire requirements, and also do not fit into the architectural appearance of the surrounding buildings - similar buildings are being demolished in the adjacent territory and it is planned to build adjacent quarters with 6-9 floors houses. A rational way out of this situation is the renovation of residential buildings, which will include the resettlement of residential buildings and the construction of new ones, taking into account the urban development concept of the quarter.

Faced with such examples of unjustified or economically inexpedient capital repairs of residential buildings, in the new conditions of housing policy, it becomes necessary to develop a methodology for organizing repair work, taking into account the interests of direct participants in the investment process, the regulatory framework and current legislation.

The overhaul planning scheme should be based not only on the documentary data prescribed in the regional overhaul program, but also on specific, reliable and up-to-date information on the technical condition of all building structures, elements and components of the building, and engineering systems of the building, obtained by qualified specialists as a result of detailed or comprehensive survey of the technical condition of the building.

An important task of organizing a major overhaul is to determine the need for repairs for each specific multi-apartment residential building, to compare the needs with the possibilities and, on the basis of this comparison, make management decisions that are always a certain compromise. At the same time, the main advantage of the system of preventive maintenance should be preserved, namely, its preventive nature, which ensures early repair, until the building or its element reaches an emergency state.

Conclusion

The problem of overhauling multi-apartment residential buildings and restoring their functional and operational characteristics to the required level for a number of indicators is one of the most acute, but still unresolved problems. The changes made to the Housing Code of the Russian Federation and regional capital repairs programs cause a lot of controversy and controversy. The system of ranking residential buildings according to the proposed criteria does not adequately determine the need for major repairs, the volume and types of repairs, and, most importantly, assess the economic and social efficiency and feasibility of major repairs.

For the successful implementation of the main directions of the reproduction of the housing stock through major repairs, it is necessary:

consider overhaul in close relationship with the existing urban and economic environment (mandatory feasibility study for overhaul);
take into account the actual technical condition of the housing stock and the dynamics of the needs for major repairs, modernization and reconstruction;
take into account the technological requirements for the timing of the overhaul;
stimulate the process of attracting financial resources in the field of repair work, increasing their attractiveness for investors;
create a regulatory framework for the overhaul of residential buildings, taking into account modern socio-economic conditions.

Reviewers:

Kashevarova G.G., Doctor of Technical Sciences, Professor, Head. Department of SC and VM, Perm National Research University, Perm.

Kharitonov V.A., Doctor of Technical Sciences, Professor, Head. Department "SIM", Perm National Research University, Perm.

Bibliographic link

Shestakova E.A. ON THE JUSTIFICATION OF THE FEASIBILITY OF CARRYING OUT CAPITAL REPAIRS OF RESIDENTIAL BUILDINGS // Modern problems of science and education. - 2015. - No. 2-3.;
URL: http://science-education.ru/ru/article/view?id=23630 (date of access: 06/12/2019). We bring to your attention the journals published by the publishing house "Academy of Natural History"

Justification of the current repair of the building. Economic justification for the overhaul. Determination of the daily performance of PMS

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4.2 Calculation of the cost estimate

LITERATURE

APPLICATION

where nТ3 is the number of current repairs Т3;

SEC - duration of the repair cycle, months;

TMP3 - the duration of the overhaul period of the current repair T3, months.

The number of current repairs nT2, rem is determined:

where nТ2 is the number of current repairs Т2;

TMP2 - the duration of the overhaul period of the current repair T2, months.

The number of current repairs nT1, rem is determined:

where nТ1 is the number of current repairs Т1;

TMP1 - the duration of the overhaul period of the current repair T1, months.

Based on the data obtained during the calculation, the structure of the repair cycle is schematically depicted (an example of the structure is Figure 1).

The number of auxiliary workers, Nvsp, people, is 25% of the number of main workers:

The data obtained are summarized in Table 3, determining the structure of workers employed in the overhaul.

Table 3 - Summary sheet of workers on major repairs

Based on the summary sheet of those working on major repairs, it can be concluded that most of the workers employed in repairs are the main workers, then auxiliary workers, and the smaller part are managers.

4. PREPARATION OF REPAIR AND ESTIMATE STATEMENT

4.1 Calculation of material costs

Table 5 shows that the cost of materials is 180.5 thousand rubles.

4.2 Calculation of the cost estimate

Table 7 - Calculation of material and energy costs

Table 8 - Calculation of wages for the restoration of a spare part

*Note: gr.5 = gr.3 gr.4

The calculation of the cost of restoring a spare part is carried out according to the following methodology:

1. The amount of value added tax, VATpred, thousand rubles is calculated:

where Ts without VAT is the selling price excluding value added tax, thousand rubles;

Sp - production cost (see table 9, item 10), thousand rubles;

Pb - profit (see table 9, item 11), thousand rubles. stNDS - VAT rate, %.

2. The selling price, including VAT, Tsotp, thousand rubles, is determined by:

Calculation of costing is made in table 9:

Table 9 - Costing for the restoration of a spare part

Performing the calculation, we concluded that the amount of costs will be 10.9 thousand rubles. and the price for the restoration of the spare part will be 143.9 thousand rubles.

6. ANALYSIS OF THE TECHNICAL AND ECONOMIC INDICATORS OF THE MAJOR REPAIRS

6.1 Technical and economic indicators of overhaul

Spare part recovery economy:

where Sv is the cost of restoring a spare part (formula 23), thousand rubles;

Сн - the cost of a new similar spare part, thousand rubles.

Restoration is considered economically viable provided that Kev<1. Основные технико-экономические показатели капитального ремонта оборудования приведены в таблице 10.

Table 10 - Main technical and economic indicators of overhaul

Number of employees involved in overhaul, people:

・Basic workers

Auxiliary workers

5

2

Summarizing the data of the calculations performed in this course work in table 10, you can see the main technical and economic characteristics of this overhaul.

6.2 Measures to reduce the cost of overhaul

LITERATURE

1. Ermolovich L.L., Sivchik L.G., Tolkach G.V., Shchitnikova I.V. Analysis of the economic activity of the enterprise: Proc. allowance / Under the total. ed. L.L. Ermolovich. - Minsk: Interpressservice; Ecoperspective, 2004. - 576 p.

2. Zolotogorov V.G. Organization of production and enterprise management: Proc. allowance. - Minsk: Book House, 2005. - 448 p.

3. Ilyin A.I. Enterprise management. - Mn.: Vysh. school, 1997.

4. Kalinka A.A. Enterprise economy. - Mn., 1999.

5. Karpey T.V. Economics, organization and planning of industrial production: Proc. allowance for secondary school students. Ed. 4th rev. and additional - Mn.: Design PRO, 2004. - 328s.: ill.

7. About pricing. Law of the Republic of Belarus // Bulletin of the Supreme Council of the BSSR. - 1991. - No. 19. - 20.

8. List of taxes, fees and deductions paid to the budget of the Republic of Belarus and extra-budgetary funds in 2004 // Bulletin of the Ministry of Taxes and Dues of the Republic of Belarus. - 2005. - No. 3. - p.105-111.

9. Enterprise Economics / Ed. V.Ya. Gorfinkel, V.A. Shvandar. - M., 2008.

10. Economics, organization and production planning / Ed. ed. T.V. Karpey, L.S. Lazuchenkova. - Mn., 2005.

APPLICATION

Table 1 - Frequency and duration of equipment repairs

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