Production plan. Planning costs for the "implementation of production stages." Calculation of the plan

See this section for a detailed example of calculating a business plan for the construction of a 12-story residential complex. The example shows approaches to planning stages of construction work and provides useful recommendations to simplify the process and improve the quality of planning.

In this example, the bulk of the costs are described in a Gantt chart. Here you will learn how to prepare data for a Gantt chart, for example, how to create a summary table of data - stages of a production plan. The example shows methods for structuring costs, how to prepare a table for cost structure analysis, etc.

And if you have a non-cyclical project, use this example and the recommendations from this example to prepare your business plan.

Some operational plans can not be initially standardized, as their content depends on the company's activities. Such plans include the "Cost plan for the implementation of production stages", which is created in the program based on the user's directory:

If in MS Project the Gantt chart is the main planning tool, in "Budget-Plan Express" the main goal for the Gantt chart is to get the "cost plan for realization of production stages" table. For this, after editing the Gantt chart, you need to perform the final calculation: "Data → Calculate → "Gantt chart"". Same thing - F9.

☛ Note that the "Gantt chart" and the "Cost plan for the implementation of production stages" are calculated simultaneously. After performing the calculation, all tasks from the Gantt chart (their cost) will be distributed according to the articles of "resources" in the table "costs for the realization of the production stages".

After the directory of "resources and production phases" has been finally edited, select the menu item: "Data → Create table → Plan of production costs" and follow the instructions...

• Error in directory! The attribute [total] must be in a single instance;
  
• Error in directory! You can not set the [sum] property for adjacent attributes;
  
• Error in directory! Select a property for the attribute from the list;
  
• Error in directory! The first attribute must have the [element] property;
  
• Error in directory! The last attribute must have the [total] property.

   1. 'Yes' - to save old table data;
   2. 'No' if the old table should be completely deleted;
   3. 'Cancel'.

☛ The example demonstrates approaches to planning the stages of construction and installation works, gives useful recommendations for simplifying the process and improving the quality of planning.

Let's say that the total useful area of ​​the 12-storey 3-sectional dwelling house is 9753.12 sq.m. (36 one- and two-bedroom apartments with an area of ​​38.71 and 67.51 sq. m., and 72 three-room apartments with an area of ​​82.35 sq. m.). It is proposed to build a network schedule of construction and installation works, calculate the cost of the stages. Calculate the estimated cost of construction and installation works. To build an analytical table of the structure of estimated costs, to compare the cost structure with the average Russian standards.

The summary estimate report is also important for analyzing the cost structure in percentages, and in this example it will be demonstrated. So, for example, the construction of a multi-apartment apartment house assumes roughly the following cost structure (on average in Russia in 2016):

1. Total costs. The cost of construction of 1 square. m is: panels and monoliths - 25-30 thousand rubles, bricks - 30-35 thousand rubles.
2. Rent of land - from 6 to 15% of construction costs.
3. The project design, approval and expertise account for less than 3-7% of the cost.
4. Connection and construction of external engineering networks, approximately 10% of the cost.
5. Construction and installation work accounts for 60 to 75% of the cost of housing construction (including a box, 29-40%, foundations 8-15%, internal engineering networks 15-20% finishing - 15-18%, roofing - 5-10%, improvement - 3-8%)

☛ Note that the description of a business plan construction using Gantt charts that are linked to it cost structure – is the most quick and effective way to develop financial table. The reason is that using the Gantt chart, not only important milestones are described, but almost all construction costs, with the exception of some costs: land (from 6 to 15% of construction costs), credit load (about 10-15%), marketing (3-10%), the contents of the device (3-8%).

Before creating a Gantt chart, it is recommended to compile a summary table of the "Production Plan Milestones". In the table, you need to specify for each task (stage) implementation time, basic costs, clarify the formation of costs, as well as the contents of the directory "resources and production stages."

It is on the basis of the directory that a cost table will be created, therefore, the content of the analysis depends on how the cost table is structured. In the above example, two options for directory are suggested: abbreviated and more detailed. In the first case, it is planned to create a table of "consolidated stages of construction", which resembles the "Consolidated Estimate Report", often used in the analysis of construction projects.

☛ Note that the directory (cost table) must not exceed 30 lines, taking into account the summing rows.

Table example "Stages of the production plan"

☛ Note that the number of project stages is limited (not more than 40 stages).

Estimates of costs (costs), for example, in construction projects, this is a grouping of information about expenses for the purpose of analyzing the structure of costs and the associated risks.

In this regard, first of all you need to understand - who is the end user of your project (business plan): investor (bank), developer or contractor, or partner.

If, for example, data for a business plan are compiled on the basis of estimates, in this case it is advisable to take into account the structure of estimates in order to use the estimates in the cost table. In other words, the huge amount of costing work that has been done can be useful in generating data for a resource table. And in this case, the structure of the data used should be close in content (in this case, reflect the structure of the estimated estimated cost). For example, in the resource method, costs take into account types of work, operation of machinery and mechanisms, labor costs of workers, etc. In this case, the cost structure may be close to estimates of production costs (see table). Or the cost structure may determine the cost of construction at different stages.

An example of a reference book whose structure is close to the structure of the cost estimates for production

☛ Note that in the "Plan of production costs" is formed an incomplete cost, this plan does not include fixed costs. A plan of fixed (fixed) costs is made up additionally. But as a rule, direct costs in such projects can be up to 90% or more of all costs.

In the columns PivotTable (7,8) proposed cost items to display "integrated phases" and to the more detailed stages of construction. Pages "Directories" create a directory "resources and production stages", or importing from a dynamic named range, if you have already created it. Create a directory, displaying structure of "integrated phases" (see column 7 of the PivotTable).

In summing lines, you need to specify the corresponding property ("sum" or "total").

The "Type" column indicates one of three cost types: "Material", "Labor" or "Other". In our case, all the rows indicate the cost type 'other', as the cost of the stages includes material and labor costs. In small projects (for example, the construction of cottages), costs can be identified by cost groups, in large projects, cost-sharing by groups is not appropriate.

In the column "VAT" the tax percentage is set by default (in the settings). In this case the "incoming" VAT for both stages of works on which performing contractors and subcontractors. Also, it may be set incomplete VAT, for example, when the work is performed by our own construction crews. In this case, we need to calculate the VAT in the cost stage. For example, if the value of "interior trim" includes the cost of the work is 30% (done on their own, without VAT) and the cost of the materials – 70%, in this case, you must specify a VAT of 12.6% (18% x 0.7 = 12.6 percent) .

Similarly creates a directory with a more detailed cost structure. First create a directory (see column 8 of summary table).

☛ Note, in one project you can use one of the directories, you can create two similar projects with different directories.

After the directory is created, you need to create the corresponding table "Cost plan for the implementation of production stages" from the main menu: "Data → Create table → Plan resource costs", as shown in the figure.

Let's create, according to the data presented in the summary table, the Gantt chart in the "Budget-Plan Express". If you are used to working in the MS Project program, you can create a Gantt chart there, then import it into the "Budget-Plan Express". When creating a Gantt chart in MS Project, remember the limitations (no more than 40 stages and no more than three nested levels).

Gantt chart: "Project to build a 12-storey 3-section apartment house". MS Project

☛ Note that the structure of the stages (duration, start and end dates, nesting) is imported from MS Project quite simply. However, to import the cost, you need to create a resource sheet in MS Project and configure it according to the established rules (see "Exporting and importing Gantt charts - Exchange with MS Project").

Gantt chart: "Project to build a 12-storey 3-section apartment house". Budget-Plan Express

To edit the cost of the stage (tasks) of the Gantt chart, click on the corresponding link, then in the editing window, select the necessary resources in the list and indicate the amount, if necessary, the priority of the stage financing ("In the beginning", "Proportional", "At the end") as it shown on the picture. By default, a "Proportional" distribution of funds is established, that is, when the amounts are distributed evenly between the months, in proportion to the number of days (in a month).

Stage cost editing window

Pay attention, in this particular case, the cost of the stage is formed from several cost items. This example demonstrates how different resources can be taken into account in the cost of the stage, and the ultimate goal of this approach in cost planning is to obtain an analytical table where the costs will be structured, for example, by type of work. However, in fact, in large projects, such detailing is not practical. In large projects, monitoring the implementation of production stages in a timely manner is important. For example, if the contractor, at a certain time, undertakes to install plastic windows in a house under construction, and another contractor - the Internet, of course, in this case it is expedient to distinguish two "production processes" (in our case, two phases of the project).

After editing the Gantt chart, perform the final calculation. The final calculation is performed from the main menu: "Data → Calculate → "Gantt chart"". Same F9.

Fragment of the calculation of the table "Cost plan for the implementation of production stages"

Fragment of the calculation of the table "Cost plan for the implementation of production stages" (detailed cost structure):

☛ Please note, in order to account for capitalization of costs, for example, in construction projects, a special interface with an editing form is used. In the editing form, you need to set the flag "investments in non-current assets". After calculating the balance, the costs will be included in the final value of the assets, where they will then be written off. See details "Example of capitalization of costs (reference to the value of non-current assets)". See also "Why in the program all costs, including targeted financing, are included in the profit and loss account".

The cost structure is not difficult to calculate from table "Plan production costs", the calculation will take the total costs for the entire period. Previously, export table "Plan production costs" in Excel: "Main menu → "Reports" → "Export to Excel" → "Export the current sheet"".

Summary budget calculation of cost of construction. Cost structure:

In the structure of costs, above all, allocate the most costly stages, for which it is necessary to find sources of funds and to select financing schemes. In addition, the cost structure allows you to analyze the deviation of costs, for example, from the average Russian standards. Also, it is useful to compare the cost structure with a typical similar project, and in case of finding critical deviations from the norms, it is necessary to study in more detail the causes of these deviations.

The analysis of this example shows the compliance of the cost structure to the average Russian indicators, including construction costs of 1 sq. M. m, which is: 29,990 rubles. (cost of the project = 292 491 496, total area = 9753.12, cost of construction = 292 491 496 / 9753,12 = 29 990), we note that the average Russian indicator is 25-30 thousand rubles.

Also, it is useful to analyze the structure for construction and installation works, which account for, according to various estimates, 60 to 75% of construction costs. Also, there are more and less expensive articles inside the construction and assembly works that can be compared with the average Russian standards or with a typical similar project.

The structure of costs "inside" construction and installation works:

☛ Note that the analysis of the estimated costs by type of work, the technique used, by materials, taxes, etc., would be useful, for example, for a certain stage of construction in order to optimize cost management. At the same time, such an analysis, including all stages of construction and installation work, most likely would not make any practical sense from the point of view of planning and analysis of the cost structure.

Data analysis, financial tables and conclusions, as a rule, are accompanied by graphic visualization. There are two types of graphical representation of data: dynamic (horizontal) and structural (vertical).

The program includes standard modifications of graphs (about 70 modifications) of three types: "line", "histogram" and "circle". In our case, to create a graph that displays the data structure, you need to select a "histogram" or "circle".

To graph, you need to select the appropriate piece of data (in our case, a total column and all the costs of "construction work"), then select the type of graph: "Main menu → Reports → Histogram".

Construction and installation work. Cost structure:

In the graphics editor of the program, you can change the modification of the graph in the menu item "Chart settings". Also, you can save the graph in raster formats (GIF or JPG) for later insertion into a text editor Word, PowerPoint, etc. See details in the section "Preparation of reports and business plans. Graphics".

☛ Note that the data can be transferred to Excel and build graphics there.

In the planning stages of construction, a large part of the cost (typically more than 90 % of the costs) are described in the Gantt chart. However, it is impossible and not correct to display all construction costs in the Gantt chart.

In the "Cost Plan for the implementation of production stages," the following costs are not taken into account:

1. Registration of property rights to land and buildings;
2. Marketing and other commercial services;
3. The contents of the machine Builder and other administrative services;
4. Credit load and other related costs;
5. Other associated costs.

Data cost categories are calculated in other plans. For example, the cost of "registration of property rights to land and the construction of" logical to describe in assets. See the "Example of an acquisition and write-off of non-depreciable assets".

The cost of "marketing and other business services" are usually described in terms of "fixed costs", credit load and other related costs associated with attracting credit resources in the "Financial plan" ("Credit products", "Operating and financial leases", "Reserves for future expenses" and "Placed equity instruments").

☛ Also, note that "other related costs" in the structure of costs for the construction of an apartment building are reflected in the periods of direct implementation of the project stages. For example, the project calculation period, including investment analysis, is 3 years (36 months), but the implementation of the construction stages, before commercial sales - 14 months. That is, in the summary table of the cost structure, the "other associated costs" are most logical to display in the periods from 1 to 14 months (14 months) of the project implementation.

The resources calculated in the "Plan of costs for the realization of the production stages" are included in the direct costs of the production plan. Here, in contrast to the "procurement and standard costs" plan, non-cyclical production costs are calculated. The Gantt chart and the "Cost Plan for Realization of Production Phases" are calculated simultaneously.

In the end, you will create a table of expenses for the implementation of production stages using the Gantt chart which is only an indirect representation of interfaces and data entry. The final calculation is performed from the main menu: "Data → Calculate → "Gantt chart" or "Plan production costs" (run simultaneously)". Same F9.

The example of calculation of the task "Examination of project documentation" (see screenshot) you can understand how the data from Gantt charts are transposed in tabular form:

In this example, the sum of the costs for implementation of stages of production (=150 000) is distributed in three periods (February, March, April), in proportion to the number of days in the period:

When allocating the total cost of a stage by periods, the calculation algorithm uses the start and end dates. That is, the program takes into account all days, including non-working days. At the same time, in the MS Project settings, by default, non-working days are excluded from the calculation. Synchronize time accounting in Budget-Plan Express and MS Project is not necessary, since it does not affect the calculations. However, if you want to enable non-working days in MS Project, change the settings: "Change working time → Set for the selected dates".

Select your Budget-Plan Express licenses and pay in your personal account - in rubles or other currency

1. If you deleted some data by mistake or performed the action, causing damage to data, exit the program without saving: "Main menu → Project file → quit without saving".


2. If you exit the program, save the changes: "Main menu → Project file → Save" (or Ctrl+S). Or use the program exit with saving.


3. Periodically back up the data: "Main menu → Project file → Save and backup" or Ctrl+Shift+S. File project saved in the folder "backup", the project name will display date and time of saving. To restore the file, just copy it in system folder («BPlanExpress»).


4. If you have several projects (or calculation options), create a template file and, starting a new project, open the template file where your settings or preliminary project calculations are saved, select the menu item: "Main menu → Project file → To create a new project". This will shorten the development time of projects.
☛ Note that a new project is created in the system folder ("BPlanExpress"), which opens by default.


5. Complete the final calculation: "Main menu → Data → Calculate". Same - F9.


6. Clear table (reset values): "Main menu → Data → Clear table".


7. Delete the table (delete all data and settings of the table settings): "Main menu → Data → Delete table".


8. Clear the string (reset value): "Context menu (right mouse button) → Clear line."


9. Translit: "Main menu → Settings → Translit text tables". Select the translation language.


10. Export: "Main menu → Reports → Export to Excel". In the same place - export to Word.


11. Financial and investment analysis. Settings parameters of project performance indicators:"Main menu → Settings → Investment analysis".


12. Quick graph: "Context menu (right mouse button) → Graph of a line." Before the call, place the cursor anywhere in the row with the desired data. See also «Preparation of reports and business plans. Graphics».