Features of the activity of construction organizations. Economics of the construction organization. Basic information about the state unitary enterprise "grodnooblselstroy"

Compiled by Candidate of Economics, Associate Professor Lyubova O.V.

Naberezhnye Chelny

Lecture 1. CONSTRUCTION COMPLEX IN THE ECONOMIC SPACE OF THE COUNTRY

CONSTRUCTION AS A SECTOR OF MATERIAL PRODUCTION

In accordance with paragraph 13 of Art. 1 of the Town Planning Code of the Russian Federation construction is the creation of buildings, structures, structures, including on the site of demolished objects. The scope of construction includes the construction of buildings, structures, factories, bridges, roads, canals, power plants, as well as their reconstruction, modernization and expansion. These objects form part of the country's fixed assets. The field of construction includes design and survey, research and development work, capital, current and cosmetic repairs of objects or their parts, dismantling and demolition of existing objects.

Construction products are completed works, mastered capital investments. Volume construction works- these are works performed by construction organizations on their own on the basis of contracts concluded with customers.

The end product of the construction industry is ZiS.

According to Art. 130 of the Civil Code of the Russian Federation, land plots and everything that is firmly and inextricably linked with them belong to the ON.

The development of the construction industry is based on its industrialization, which consists in the improvement of technology and organization of work, as well as in the mechanization of construction processes. The industrialization of construction is not only (and not so much) the presence of factories for the production of metal structures, reinforced concrete products or house-building plants, etc., but also the use modern technologies construction processes that significantly increase labor productivity, production output, all other things being equal. Such development of the industry is possible only on the basis of progressive scientific and technical developments, improvement of technology and organization of work. A feature and complexity of the industrialization process is a wide variety of construction projects.

Capital construction occupies a special place in the industry as a specific area of ​​activity aimed at creating new and reconstructing existing fixed assets of the country. The main task capital construction is the creation of fixed assets of the country's economy, intended for the production of various material and non-material benefits.

Thus, construction is a special branch of material production, which is intended for the construction of new, reconstruction, repair of existing buildings and structures that make up the country's fixed assets. In this regard, the economics of construction studies the manifestation of economic laws from the point of view of the reproduction of the country's fixed assets, as well as the process of development of the industry itself.

FEATURES OF THE CONSTRUCTION INDUSTRY

Peculiarities construction industry due to the special nature of the final product, specific working conditions, the use of special equipment, technology and organization of construction and installation work. One of the most important distinguishing features construction products is its high material consumption, which makes up the bulk of the cost of the object. Construction of objects can be carried out from several days to several years. This is due to the diversion of capital from turnover for a long period into construction in progress, which does not bring economic benefits to the customer (investor).

Construction, as a branch of material production, is distinguished by the following properties:

Distinctive features of the construction industry

sign	Characteristic
1. The final product is immovable and can only be used where it is created.	It is directly connected with the land, which serves as the basis of the ZiS, and in some cases is an integral part of them (reservoirs, wells, etc.).
2. high mobility of means of production, material and labor resources of construction enterprises	Production resources (means of labor) - a thing or a set of things that a person places between himself and the object of labor and which serve for him as a conductor of influence on him in order to obtain the necessary material benefits. The means of labor are also called fixed assets, which in turn are classified into a number of groups. Means of labor and objects of labor are the means of production. The means of production become viable only in conjunction with labor power. Therefore, the means of production and people with skills, skills, experience, and constitute the productive forces of society.
3. high material consumption of building objects	IT is the most material-intensive product, because when creating IT, the maximum number of labor, financial and material resources is required than when creating any other product
4. the influence of climatic conditions on technological processes, labor productivity, the operation of machines and mechanisms	Taking into account the winter rise in prices in construction estimates, the construction region
5. a wide variety of objects under construction in terms of architectural and design features, volumes and labor intensity of work, territorial location	There are no two exactly the same
6. Durability of building products	"Long-term good comes at a cost"
7. Long production period	From a few days to several years
8. specialization of enterprises or their divisions on a technological basis	Technological specialization involves the division of the entire process of building ZiS according to technological features into types of work, structural elements or technologically homogeneous processes. As part of the building set (SC), 5 groups can be distinguished p / p and organizations (according to the necessary elements of any production process): 1. contract organizations; 2. supplying objects of labor; 3. supplying the means of labor; 4. serving production; 5. managing construction (ministries, committees, departments, associations, associations)
9. the final building products are created by many manufacturing enterprises that have their own economic goals and interests	1 - research organizations; 2 - design and survey organizations; 3 - financial institutions; 4 - customer; 5 – general contractor; 6 - subcontractors (organizations); 7 - commissioning organizations; 8 - suppliers; 9 - operational facilities, machine and transport organizations.
10. strict sequence of technological processes	The technology of construction production requires a strict sequence in the implementation of its individual processes: the completion of one workflow precedes the start of another. No building process can begin without the completion of the previous one; under these conditions, the products of one's labor cannot be accumulated in intermediate warehouses. 1. Scientific project period 1.1. scientific research 1.2. scientific research 1.3. pre-project stage 1.4. project stage 2. Preparation for construction 2.1 general organizational and technical preparation 2.2 preparation for construction and installation work 3. Main period 3.1 construction of the underground part of the building; 3.2 erection of the above-ground part of the building; 3.3 special work; 3.4 finishing works 4. Commissioning period 4.1 landscaping; 4.2 testing of systems and equipment and their adjustment; 4.3 pilot production; 4.4 putting the facility into operation.
11. A special form of payment for construction products.	In construction, calculations are carried out for conditionally finished products per work stages, for the performance of structural parts of structures or types of work. This predetermines the need to establish a price not only for the object as a whole, but also for individual types and stages of work.
12. The erected building object has an impact on the architectural appearance locality for many decades
13. Construction sites have a significant impact on the safety of people and their social living conditions	Maslow's pyramid of needs
14. Wide spectrum construction work in billing period makes it difficult to determine the number of production personnel.	The instability of the ratio of construction and installation works in terms of their complexity and types during the month, which makes it difficult to calculate the number and professionally qualified composition of workers.

Depending on the purpose of the objects under construction, the following branches of construction are distinguished:

Industrial (plants, factories)

· Transport (roads, linear objects, bridges, tunnels)

Civil (residential buildings, public buildings)

Military (military facilities)

Hydrotechnical (dams, dams, canals, bank protection structures and devices, reservoirs)

Irrigation (irrigation, drainage systems)

The economic specifics of construction is as follows:

¯ a special pricing system for construction products;

¯ specific terms of payment for construction products due to the significant duration of the construction of facilities;

¯ specifics of rationing of overhead costs and estimated profit;

¯ diversion for the period of construction of funds as capital investments, leading to their withdrawal from circulation;

¯ features of the wages of construction workers employed in outdoor production in any season of the year.

Taking into account the peculiarities of construction as a special branch of material production makes it possible to use specific economic mechanisms, develop ways to improve them, and identify methods for increasing economic efficiency functioning.

1.3 Construction activity in the Russian Federation (according to Rosstat,)

Key economic indicators by type of activity "Construction"
Scope of work performed by type of activity "Construction":
billion rubles (in actual prices)	3998,3	4454,2	5140,3	5711,8	5917,2	5981,7
	86,8	105,0	105,1	102,4	103,6	101,1
Number of active pages org.
including state ownership
private
Average annual number of people employed in construction
thousand people	5315,2	5379,4	5473,6
as a percentage of the previous year (in constant prices)	96,6	101,2	101,8
Specific gravity employed in construction in the total number of employed in the economy, percent	7,9	8,0	8,1
Average monthly nominal accrued wages of construction workers:
rub.	18122,2	21171,7	23682,0
as a percentage of the previous year	97,6	116,8	111,9	111,5	104,9	106,5
as a percentage of the average level in the economy	97,2	101,0	101,3	99,9	92,4	90,4
Put into operation, thousand buildings			223,8	235,2 (+5%)	254,7 (+8,3%)	293,7 (15,3%)
Structural volume of erected buildings, cub.m.			407,7	447,1	488,8	569,8
The total area of ​​erected buildings, sq.m.			94,8	103,9	112,3	131,8
Built by organizations of all forms of ownership, thousand apartments / area million sq.m.			787,9/ 62,1	826,8/ 65,2	912,1/ 69,4	1080,3/
Including individual developers, million sq.m.				28,2	30,4	35,2

1.4 On the results of investment and construction activities
in Russian Federation in 2014

Investments in fixed assets

In 2014, 13,527.7 billion rubles of investments in fixed capital were invested in the Russian economy (for a full range of organizations, including investment volumes not observed by direct statistical methods). Compared to the corresponding period of the previous year, the volume of investments decreased by 2.7%.

Of the total investment in fixed capital (excluding small businesses and the volume of investments not observed by direct statistical methods), 49.8% were investments in buildings (except residential) and structures, 34.1% - in machinery, equipment, vehicles, 6.5% - in housing, other investments in fixed assets amounted to 9.6%.

The main source of financing for investments in fixed capital (excluding small businesses and the volume of investments not observed by direct statistical methods) is the attracted funds of organizations, which amounted to 51.9% of their total volume. Due own funds 48.1% of investments were made, the share of budget funds of all levels accounted for 16.2% against 19.0% in 2013. Expenses made at the expense of citizens' funds and legal entities, attracted by developers for shared construction amounted to 3.3% of the total investment in fixed assets.

More than 80% of investments in fixed capital (without small businesses and the volume of investments not observed by direct statistical methods) is directed to the development of the following types economic activity: transport and communications (21.0%), mining (20.4%), manufacturing (17.7%), real estate operations, rent and provision of services, production and distribution of electricity, gas and water (10 each ,9%).

The costs of organizations (without small businesses and the volume of investments not observed by direct statistical methods) for the acquisition of fixed assets that were in use from other legal and individuals, and objects of construction in progress in 2014. amounted to 318.2 billion rubles (in 2013 - 372.6 billion rubles).

According to the survey of investment activity of organizations conducted as of October 10, 2014, in 10.2 thousand organizations engaged in mining, manufacturing, production and distribution of electricity, gas and water, investments in fixed assets were carried out by 94 % of organizations not related to small businesses and 38% - small businesses (excluding micro-enterprises).

The main sources of financing for investments in fixed assets for most organizations in 2014 were, as in the previous year, the own funds of organizations, they were used by 85% of respondents, 37% of heads of organizations indicated the use of credit and borrowed funds (in 2013 - 38%).

The main purpose of investing in fixed capital, as in previous years, was the replacement of worn-out machinery and equipment, this was indicated by 69% of respondents. Investments aimed at increasing production efficiency (automation or mechanization of the existing production process, introduction of new production technologies, reduction of production costs, energy savings) were carried out by 37-50% of organizations. Goals related to increase production capacity with the same range of products, pursued by 27% of organizations, with the expansion of the range of products - 33%.

A significant part of investments in fixed capital was directed to the purchase of machinery and equipment. New machines and equipment of domestic production were purchased by 88% of organizations, imported - by 40% of organizations. In the secondary market, domestic equipment was bought by 20% of organizations, imported - by 6%. Under the terms of financial leasing, machinery and equipment were purchased by 19% of organizations (in 2013 - 22%). In 2014 mainly vehicles, complexes and technological lines, electronic computers and individual installations of technological equipment were purchased.

In the surveyed organizations, the share of machines and equipment under the age of 10 years was 42%, over 10 to 20 years - 37%, over 20 to 30 years - 16% of their availability. Average age Vehicle amounted to 9 years.

Over half of the organizations carried out the modernization of fixed assets.

The main factor hindering investment activity is the lack of own financial resources. This reason was noted by 60% of the heads of organizations (1 percentage point less than in 2013). The number of respondents pointing to the uncertainty of the economic situation in the country increased (from 26% in 2013 to 34% in 2014), investment risks (from 27% in 2013 to 30% in 2014), insufficient demand for products (from 21 % in 2013 to 23% in 2014), a high percentage of commercial loans (from 27% in 2013 to 29% in 2014), a complex mechanism for obtaining a loan for implementation investment projects(from 14% in 2013 to 16% in 2014) and the imperfection of the regulatory framework governing investment processes (from 9% in 2013 to 11% in 2014). The number of respondents who indicated the unsatisfactory state of the technical base among the factors limiting investment activity decreased (from 8% in 2013 to 7% in 2014).

In 2015 more than half of the heads of organizations plan to increase the volume of investments in fixed capital, 29% - to reduce it.

December 2014 the composite price index of construction products amounted to 102.1%, including the producer price index in construction (construction and installation works) - 100.0%, for machinery and equipment used in construction - 104.0%, for other capital works and costs - 108.6%.

Construction activity

The volume of work performed by the type of activity "Construction" (for a full range of organizations, including the volume of work not observed by direct statistical methods) in 2014 amounted to 5981.7 billion rubles, or 95.5% (in comparable prices) to the level of the corresponding period of the previous year.

According to the survey business activity construction organizations, conducted as of November 10, 2014, the index of entrepreneurial confidence in construction in the IV quarter of 2014. amounted to (-11%).

The positive value of the index of entrepreneurial confidence in the IV quarter of 2014 it was noted in the Republic of Dagestan, Krasnoyarsk, Primorsky, Stavropol Territories, Bryansk, Rostov, Samara, Tyumen regions, the city of St. Petersburg. The lowest value of the entrepreneurial confidence index (-40%) was recorded in the Republic of Kalmykia and the Ivanovo region.

The main factors constraining the activities of construction organizations are: high level taxes (this factor was indicated by 39% of the surveyed heads of organizations), competition from other construction companies (30%), insolvency of customers (27%).

The average number of employees in construction (for a full range of organizations, including small businesses) in 2014, according to preliminary data, amounted to 2.7 million people and decreased compared to 2013. by 2.2%. For 2014 the average monthly nominal accrued wages in construction, according to preliminary data, amounted to 29.5 thousand rubles, which is 7.7% higher than in 2013. and 9.6% below the national average. As of January 1, 2015 arrears on wages had 46 construction organizations. The total debt due to untimely receipt of funds from the budgets of all levels and the lack of own funds in construction organizations amounted to 415 million rubles, or 21% of the total overdue debt of the observed types of economic activity. Compared to the beginning of 2014, it increased by 13.0%, compared to the previous month - by 10.6%. At enterprises and construction organizations that have wage arrears to employees, its total volume amounted to about two monthly wage funds.

In 2014 balanced financial result (profit
minus loss) of construction organizations (excluding small businesses) in current prices amounted to 91.4 billion rubles (3.2 thousand construction organizations made a profit of 219.5 billion rubles, 1.0 thousand organizations had a loss in the amount of 128, 1 billion rubles). The share of unprofitable organizations engaged in construction activities, compared to the corresponding period in 2013. decreased by 0.6 percentage points.

Commissioning of construction projects. In 2014 293.7 thousand buildings were put into operation (in 2013 - 258.1 thousand buildings), their total construction volume amounted to 569.8 million cubic meters. meters (in 2013 -526.7 million cubic meters), total area - 131.8 million square meters. meters (in 2013 - 117.8 million square meters). Of those introduced in 2014 buildings 93.5% are residential buildings.

In 2014 organizations of all forms of ownership built 1080.3 thousand apartments with a total area of ​​81.0 million square meters. meters, which is 14.9% more than the corresponding period of the previous year. Individual developers built 35.2 million square meters. meters of the total area of ​​residential buildings, or 43.5% of the total housing commissioned in 2014.

The average actual cost of construction of 1 square. meters of the total area of ​​detached residential buildings (apartment type without extensions, superstructures and built-in premises, and without residential buildings built by individual developers) in 2014 amounted to 38886 rubles (in 2013 - 36439 rubles). This level is exceeded by 1.5 times or more in the Yamalo-Nenets Autonomous Okrug (59,523 rubles), the Chechen Republic (61,304 rubles), the Sakhalin Region (64,732 rubles) and the Chukotka Autonomous Okrug (123,038 rubles). In 60 constituent entities of the Russian Federation, this cost is lower than the average for Russia, of which the lowest is in the Republic of Dagestan (20,839 rubles), the Kursk region (23,588 rubles) and the Republic of Kalmykia (23,870 rubles).

In 2014, compared to 2013, the commissioning of capacities of hospital organizations decreased by 72.6%, educational institutions higher vocational education- by 69.0%, nursing homes for the elderly, disabled (adults and children) - by 48.6%, rest homes - by 38.0%, hotels - by 22.6%, educational institutions - by 26.4 %, shopping and office centers- by 16.5%; the commissioning of theaters increased by 88.0%, sanatoriums - by 58.0%, shopping and entertainment centers - by 44.6%, places of worship - by 42.1%, libraries - by 33.3%, educational institutions of secondary vocational education - by 32.6%, preschool educational institutions - by 28.9%, cultural institutions of the club type - by 22.8%. The commissioning of heating networks decreased by 62.3%, sewerage networks - by 32.5%, water supply networks - by 22.6%, gas networks - by 13.4%.

In 2014 the following facilities for the protection of motherhood and childhood were built: children's polyclinics for 1995 visits per shift in the republics of Bashkortostan, Mordovia, Perm Territory, Khanty-Mansiysk Autonomous Okrug - Yugra, Yamalo-Nenets Autonomous Okrug, Kemerovo, Lipetsk, Moscow, Sakhalin and Sverdlovsk regions , in Moscow; maternity hospitals for 400 beds in the republics of Bashkortostan, Dagestan, Mordovia, Tatarstan; antenatal clinics for 480 visits per shift in the republics of Bashkortostan, Dagestan, Sakha (Yakutia), Lipetsk region, children's hospitals for 85 beds in the Republic of Bashkortostan, the Yamalo-Nenets Autonomous Okrug, Sverdlovsk region, Orphanage for 20 places in the Orenburg region. Children's homes, boarding schools for orphans and children left without parental care were not commissioned.

Of the objects of tourism and sports in 2014. introduced: tourist bases for 505 places, motels for 516 places, 56 swimming pools with a track length of 25 meters and 50 meters, 28 sports facilities with artificial ice with an area of ​​89.0 thousand square meters. meters, 143 sports and recreation complexes, gyms with an area of ​​143.8 thousand square meters. meters, ski slopes with a length of 6.5 thousand meters, stadiums for 55.0 thousand seats.

Manufacture of products for construction

In 2014 compared to 2013 the production of small wall blocks made of cellular concrete increased by 13.2%, building lime - by 8.9%, portland cement, aluminous cement, slag cement and similar hydraulic cements - by 3.0%, double-glazed windows - by 2.6%; the volume of production of asbestos-cement corrugated (corrugated) sheets (slate) decreased by 28.5%, asbestos-cement pipes and couplings - by 13.7%, large wall blocks (including basement wall blocks) made of concrete - by 9.4%.

1.5 RESULTS OF SOCIO-ECONOMIC DEVELOPMENT OF THE REPUBLIC OF TATARSTAN FOR 2014

Construction is one of the basic sectors of the republic's economy, occupying more than 10% in its structure.

In 2014, the slowdown in the investment sector, in turn, was reflected in the dynamics of the construction sector.

The volume of work performed by the type of activity "construction" in 2014 amounted to 266.5 billion rubles, or 100% in comparable prices to the level of 2013.

The volume of constructed housing amounted to 2404.2 thous. sq. meters or 100.2% to the level of 2013.

The main measures of state support are carried out under the social mortgage program, the program for the resettlement of citizens from emergency housing, the provision of housing certain categories citizens.

Federal mechanisms for providing housing for young families are integrated into the social mortgage program in the republic; orphans and children left without parental care; persons from among orphans and children left without parental care, who do not have a dwelling assigned to them, citizens; exposed to radiation as a result of radiation accidents and catastrophes, and persons equated to them; citizens who left the regions of the Far North and territories equated to them; forced migrants; disabled people; veterans of the Great Patriotic War of 1941-1945, the construction of housing for military personnel transferred to the reserve, and persons equated to them.

In 2014, 123 residential buildings for 5,827 apartments were commissioned under the social mortgage program.

Under the program for improving the living conditions of veterans of the Great Patriotic War, 56 residential buildings were built for 281 veterans.

In 2014, under the program for the construction of multi-apartment investment housing, 125 residential buildings with more than 10,000 apartments with a total area of ​​923.6 thousand square meters were built and put into operation.

In 2014, 9,974 low-rise residential buildings were built with an area of ​​1,097.2

Construction has a number characteristic features which distinguish it from other types of industrial activity. These features are associated with specific features inherent in construction products and the production process in construction.

Construction features can be divided into two groups:

technical and economic;

organizational and economic.

Feasibility studies features are due to technical and technological features construction products and construction industry, and organizational and economic features - building conditions, ownership and purpose of the facilities under construction, the nature of management and organization of construction.

Technical and economic features of construction are presented in fig. 1.7.

Immobility manufactured products. Construction objects are attached to the ground and form a single whole with it. Each building is constructed on a specially designated site in accordance with the urban development plan or the territory development scheme. The placement of construction products on a certain land plot (localization) makes it dependent on the cost of the land plot, the price situation on the land market.

Construction products are subject long use. The average life of buildings is about 50 years. The long service life of building objects obliges building products to meet the requirements of the time for many years, both in terms of functionality and aesthetics.

high capital intensity products, causing large one-time costs of investment resources, which necessitates the use of expensive borrowed funds.

Individual the nature of the objects being built. For each object or complex of construction and installation works, a project is created and its own estimate is drawn up, which takes into account all the costs of construction and installation.

Rice. 1.7. Classification of technical and economic features of construction

Manifold construction products - erected buildings and structures differ in production and operational characteristics, shape, size and external expressiveness, location in relation to the daytime surface of the earth. There are practically no identical buildings, even residential buildings built according to standard projects, differ from each other in foundations, decoration and some structures. The buildings and structures being erected are very diverse, which leads to a wide range of organizational solutions.

Construction products many details and complicated. In the construction of buildings and structures, a wide variety of materials, semi-finished products, parts and products are used, with a technological impact on which building products are created. The range of materials, parts and structures used in construction reaches several hundred items.

Material consumption construction products causes high material costs. Their share in total costs reaches 60 percent or more. In this case, there is a need to complete materials and structures, and also requires the creation of storage facilities for their storage.

Buildings, structures and other objects that are products of construction are diverse, complex in design, large in size and weight. This leads to the peculiarities and diversity of the production of construction works.

The main features of the construction industry are as follows:

construction products are created over a long period of time. The duration of the construction of any object is calculated not only in months, but in many cases, especially in the construction of large objects, in years. This causes the diversion of capital from circulation for a long time and practically its necrosis and, consequently, on for a long time involves labor and means of production in the construction process. The long duration of construction causes not only the "freezing" of investments, but also necessitates the implementation of work in different climatic conditions, requiring specific organizational measures (warming in winter, the introduction of various additives, "activated" days, etc.);

the construction of any object is carried out in a certain natural environment, which is characterized by its topographic, engineering-geological and climatic conditions. In this regard, for each specific case, their own design and layout solutions are developed, which take into account the terrain, wind and snow loads, the magnitude of the seismic impact, and the temperature regime. The thickness of walls, coatings, the parameters of the supporting structures of buildings and structures, the dimensions of the foundations (and, consequently, their cost) are directly dependent on the natural conditions of the construction area. This feature of the construction industry requires considerable costs for the organization and conduct of design and survey work that precedes the construction of construction projects. Changes in air temperature, rains, snowfalls, winds impede the rhythm of construction, and therefore there are unproductive losses that require proper organization of their accounting and control. In the production of construction and installation works in winter, additional costs of labor, materials, as well as thermal and electrical energy arise. Compensation for builders performing outdoor work in winter time, is also dependent on the temperature regime. In addition, a large amount of open storage materials (brick, sand, gravel, crushed stone, etc.) are stored at construction sites. Being outdoors for a long time under the influence of meteorological conditions often leads to a decrease in use value, which determines the need for monthly inventories. Therefore, the construction of the same type of building or structure in different regions of the country requires different costs of material, technical, labor and financial resources;

workplaces of construction process performers and construction equipment are constantly changing both in time and in position. Therefore, after the completion of construction and installation work at one facility, construction organizations are forced to move tools to other facilities located at significant distances from the constructed facility, which requires additional costs for transportation and transportation, dismantling of construction machines and mechanisms. This feature determines the originality of organizational forms of management, requires the correct placement of construction organizations in order to minimize the loss of time and costs for moving construction equipment and personnel from one construction site to another;

the technology of construction production requires a strict sequence in the implementation of its individual processes: the completion of one work process precedes the beginning of another. No building process can begin without the completion of the previous one; under these conditions, the products of one's labor cannot be accumulated in intermediate warehouses. Construction processes cannot be located spatially, in connection with this, difficulties arise in the simultaneous use of workers in accordance with their specialty and qualifications.

Thus, the production of construction and installation works at the facility is subject to the influence of a large number of factors. Of particular importance here are climatic, weather and regional conditions, the level of qualification of workers and engineering and managerial personnel, the availability of the necessary material and technical resources, technical means, etc. Many of these factors are probabilistic in nature, as a rule, subject to sharp and frequent changes. in short periods of time. These factors and conditions are difficult to predict, and the elimination of the influence of most of them requires additional time, labor and money.

All these technical and economic features affect the organization of construction production, and with the transition to market relations, they have undergone not so many changes. For the most part, these changes were reflected in the second group of features. Construction has a number of significant organizational and economic features that distinguish it from other areas of production activity.

The main organizational and economic features of construction.

Variety of economic relations with other sectors of the economy. Construction production is associated with many sectors of the economy and enterprises (associations, firms). From enterprises of some branches of the economy, it receives raw materials, materials and equipment for the manufacture of construction products. It is connected with enterprises (firms, associations) of other industries by the fact that it carries out work to order on the instructions of customer enterprises.

Work to order determines an important role in the construction and commissioning of finished facilities of customer enterprises, which are responsible for planning capital investments, providing construction with design and estimate documentation, and supplying the necessary technological and power equipment for production enterprises under construction. With the development of technology, construction products are becoming more complex, and relations between construction organizations and enterprises in other sectors of the economy are developing and becoming more complicated. New buildings require a variety of expensive materials, cooperation of workers of the most diverse specialties, and a long time to complete.

A large number of participants. Several construction and installation organizations (general contractor, subcontractors) are simultaneously involved in the construction of facilities, creating separate structural elements of buildings and structures, and there is only one customer. This is due to the wide variety of facilities under construction.

Cooperating links in the construction process is carried out both in the field of supplies and services (provides for the mandatory supply of a certain quantity, completeness and delivery time of products and materials), and in the field of production, or directly at the construction site by dividing a single technological process into constituent interconnected elements, the implementation of which is carried out by various performers. This requires coordination in time, space, according to the types of mechanization used, the degree of readiness of individual elements of buildings and structures for the continuation of work by other performers. A large number of organizations, the complexity of mutual relations requires a clear organization and coordination of the work of all participants in the construction process.

The use of various forms of payment for construction products. The duration of the technological cycle in construction has led to a special form of payment for construction products. Calculations are carried out for conditionally finished products - stages of work, the implementation of structural parts of the building and other types of work. This predetermines the need to establish a price not only for the object as a whole, but also for individual types and stages of work.

Considering that interaction links in construction are implemented in conditions of dynamically developing production processes that have a probabilistic impact (weather conditions, supply failures, etc.), the construction organization and management system should provide for an effective system of regulators, which is designed to ensure the reliability of interaction links and give them the highest possible degree of sustainability. This can be achieved by creating spare capacities, inventories, reserve funds, etc.

Based on the foregoing, let's clarify what should be understood as construction products. Construction products- this is:

a) buildings and structures completed in construction and put into operation for a specified period of time;

b) separate parts of buildings and structures (lines, spans, sections) determined by design, architectural and planning, constructive, organizational and technological solutions;

c) the amount of work (m 2, m 3, pcs.) Performed in a certain period of time.

The production of construction products is different from the process of creating, for example, industrial products.

Consider the characteristic features of the creation of industrial and construction products.

Firstly, industrial products are usually produced in batches of identical products produced under homogeneous conditions, and the decision on the quality of a single copy is made on the basis of random control of the batch, including with the possible destruction of a certain number of product copies. Construction products, even typical buildings, are always individual, as well as the conditions for its creation, and the quality decision is made on the basis of control data related to a single product instance (building or structure). Destructive testing of completed construction projects is unacceptable.

Secondly, industrial products are relatively available for direct control in the form of measurements and tests. Quality decisions are made primarily on the basis of direct evidence. Many key properties of a building product (such as strength or stability) cannot be fully assessed in this way. Direct tests of construction products, especially destructive ones, are partly impossible in principle, partly inconvenient, therefore they are carried out quite rarely and often according to secondary quality indicators. Decisions on the quality of construction products, as a rule, are made on the basis of circumstantial evidence - the facts of the implementation of the rules of proper construction during the construction process. industrial practice and mandatory controls. Of course, direct measurements and tests are also used in construction, where possible (mainly in the control of geometric parameters and testing of engineering systems). This feature of construction products is key for the sphere of technical regulation, including certification.

Thirdly, in industry, before the start of production, the production technology is being worked out. In construction, before the start of construction and installation work, temporary production and amenity and administrative buildings are created, engineering communications, roads, power lines, etc. are laid. Along with this, long construction periods cause funds to be diverted from economic turnover to construction in progress. The technology of construction production requires a strict sequence in the implementation of its individual processes: the completion of one workflow precedes the start of another. No building process can begin without the completion of the previous one; under these conditions, the products of one's labor cannot be accumulated in intermediate warehouses. Construction processes cannot be located spatially, in connection with this, difficulties arise in the simultaneous use of workers in accordance with their specialty and qualifications.

Fourth, industrial production is highly homogeneous in terms of the composition of processes and operations, the personnel of participants, the microclimate of working areas, the production environment and infrastructure. Construction products are produced every time in a new place, in different weather conditions, often with a new staff. Construction organizations usually do not have a stable infrastructure.

Fifth, industrial production is usually concentrated in one place, which is favorable for the organization of control operations, as well as quality system activities. A construction organization typically operates from several remote sites, making it difficult to centrally oversee quality.

At sixth, industrial products in most cases move during the manufacturing process, passing sequentially through the processing and control places. Construction products are stationary from beginning to end, but move technological equipment and labor force. This circumstance does not contribute to effective production control.

Seventh, deficiencies in industrial products are relatively easy to correct by replacing unusable specimens or their parts and assemblies, including recalling large batches of products from the market. In construction, the ability to correct nonconforming products is more limited. Defective construction products cannot always be corrected by replacing the defective part. Recalling products from the market is almost impossible.

Eighth, in industry, design offices are usually part of the manufacturer or otherwise associated with it. The main participants in the creation of construction products - the designer and the builder - are, as a rule, organizationally separated and connected through a third party - the customer-builder.

On fig. 1.8 shows the main results of a comparative analysis of the differences between construction production and industrial production.

In addition, the presence of characteristic features of construction is also explained by the conditions for investing funds, their development and return, methods of organizing and managing construction production, as well as the features of its technology.

In addition, the features of construction significantly affect the performance of construction organizations. On fig. 1.9 shows the impact of existing differences on the example of the action of specific features.

Rice. 1.8. Comparative analysis of the differences between construction production and industrial production

Fig.1.9. The influence of construction features on the performance of a construction organization

The role of internal control is multifaceted, and its functions in the management system of a construction organization are determined in accordance with the business strategy and business processes of a particular organization.

Control activities cover the main stages of business processes, and control, being the main managerial function, affects the professional performance of their duties by all employees of the organization. In this regard, the internal control system covers all processes of the business strategy in order to achieve the set goals. Building an internal control system involves identifying the most significant risks (which may entail financial losses), developing control procedures, and creating a system for testing the effectiveness of control procedures.

Building an internal control system is the prerogative of the organization itself. When constructing it, the specifics of the field of activity of an economic entity should be taken into account. Construction companies have some distinctive features production, namely:

1) unlike industrial production in construction, products are immovable and are used only where they were created. This feature of the construction determines the originality organizational forms management, requires the correct placement of construction organizations in order to minimize the loss of time and costs for the transition of builders and equipment from one construction site to another;

2) the process of manufacturing construction products takes a long period of time, for a long time workers and means of production are involved in the construction process;

3) construction production is associated with many sectors of the national economy. Raw materials, materials and equipment for the manufacture of construction products come from some industries. It is connected with other industries by the fact that it carries out work to order on the instructions of customer organizations, which are entrusted with the planning of capital investments. With the development of technology, construction products become more complex, and the links between construction and other branches of the national economy develop and improve.

In addition, in construction companies there is an integrated approach to the implementation of business, the development of various activities.

The creation of an effective internal control system in any construction organization increases the stability and reliability of this system, reduces the risks of unreliable information.

Let us analyze the definitions of the concept of "internal control systems" by foreign and domestic authors.

Arens E. Lobbek J. characterize the internal control system as follows: “the methods and procedures of three main categories that the administration develops and uses to provide sufficient assurance of compliance with the control objectives: the control environment, accounting system, control procedures. Montgomery also includes “three elements in the structure of internal control: the conditions for conducting control, the system accounting and control procedures.

A.Yu. Tikhomirov defines the internal control system as follows: structure, policy, rules, procedures to ensure the safety of the organization's assets and the reliability of accounting records.

Thus, the internal control system is a kind of organization within an organization (enterprise). Based on the study of domestic and foreign authors, in our opinion, the internal control system should include such elements as the control environment, the risk assessment process, the information environment, control actions and monitoring of controls.

We study the impact of the features of the activities of a construction organization by analyzing the system of its internal control on the example of the activities of the PIK Group of Companies.

The PIK Group of Companies, founded in 1994, is one of the leading Russian public developers of large-scale residential projects in Moscow and other regions of Russia. The priority direction of the Group's activity is the construction and sale of affordable housing, mainly in the segment of panel industrial housing construction.

The internal control of the PIK group of companies consists of the following elements: The control environment element is the awareness of the company's management about the operation of the internal control system. This element includes such main factors as management style, ensuring the rights of shareholders, principles of disclosure of accounting information, corporate Social responsibility. Elements of the risk assessment process and the information system will include factors such as an assessment of the financial condition of the company and an assessment of its production potential. Elements of control activities and monitoring of controls include the assessment personnel policy in the company, staff qualifications, the level of efficiency of conflict management, the level of development of social infrastructure.

Let's analyze the internal control system of the PIK Group of Companies based on the assessment of its potentials: 1. Production; 2. Financial and economic; 3. Organizational and managerial; 4. Personnel.

First, we will determine the quantitative indicators for each group of factors, and then we will evaluate the factors by groups. Where it is possible to evaluate the indicators according to the enterprise data, we will quantify these indicators, where there is no such possibility, we will immediately carry out score. The total score for a group of factors is assumed to be 100. 100 points gets an ideal state of evaluation of each building organization's potential.

Table 1

Assessment of factors describing production potential

	Indicators	Evaluation, points
State of the main production assets	Return on assets 2014=4.15 Return on assets 2015=6.23 Capital intensity 2014=0.24 Capital intensity 2015=0.16	Growth in dynamics to reporting year - 12.5 Decrease compared to the reporting year - 0
Capacity utilization	Production output per 1 sq.m. area Equipment load factor = Total equipment (unit) / operating equipment (unit)	Growth in dynamics compared to the reporting year - 12.5 Growth compared to the reporting year - 12.5
Level of use of modern technological solutions	Number of implemented innovations in reporting year to the number of the previous year
The level of efficiency in the use of production potential	Cost level in revenue2014=74.9% 2015=77.8% Labor productivity2014=3435 thousand rubles/person 2015-6100 thousand rubles / person	Decrease compared to the reporting year-0 Growth -12.5 Total -12.5

table 2

Assessment of factors describing financial and economic potential

	Indicators
Return on assets	Net profit / assets - balance balance 2014=12.4	Growth in dynamics to reporting year - 25
Liquidity level	Set of current liquidity: Ktl 2014=	Ktl more than 2- 12.5
	Quick set liquidity over 1	Kbl less than 1-0
	Kbl2014 = 0.78; Kbl 2015=0.63
Level of financial stability	Kfu2014=0.67 Kfu2015=0.78	Kfu more than 0.75-25
Profitability of economic activities	Return on sales 2014=18.4%	Decrease to the reporting

Table 3

Assessment of factors describing organizational and managerial potential

	Indicators
Ensuring the rights of shareholders	Transparency of the ownership structure Availability of a dividend policy	Ownership structure transparent and publishable - 12.5 points dividend policy is not reflected -0
Activities of the governing bodies and control	Availability of independent directors in Board of Directors Presence of commissions and committees	There are independent directors
Information disclosure	Publicity of information	Publicity of information

Table 4

Evaluation of factors describing personnel potential

	Indicators
Personnel qualification	Professional Development Costs	Decrease to the reporting
Level of intellectual capital	Share of employees with higher education and degree (%).	Growth in dynamics to reporting year - 25
Level of management efficiency conflicts	Liaising with the trade union not reflected anywhere, so we put 0 points
The level of development of social infrastructure	Operating and developing infrastructure	Growth in dynamics compared to the reporting year - 25

Thus, the sum of the assessed potentials of the PIK Group will be: 75+50+37.5+50=212.5 points. While the ideal state of the internal control system in assessing the 4 potentials of the company should be 400 points.

We find the relative value (estimation) of the company's internal control system:

SVK \u003d 𝐹svkpp ∗ 100% \u003d (212.5 / 400) * 100% \u003d 53.125%

Thus, the assessment of the internal control system of the PIK Group organization is

53.125% of the ideal estimate.

The most problematic is the position of the group of factors 4. In the functioning of the internal control system of this construction company, there are problems due to the low culture of internal control (in this case, the level of competence personnel), as well as problems related to the lack of sufficient experience in organizing internal control (the attitude of management to internal control and the expansion of the scope of the construction company, requiring the improvement of the control system of internal and external factors). In general, in the construction company, there is an increase in production, financial, economic and organizational and managerial potential, but the state of an ideal internal control system has not been achieved.

In general, in order to be effective in modern conditions, control should be strategically oriented, that is, reflect and support the general priorities of economic entities.

The ultimate goal of modern internal control should not be the collection of information, the establishment of criteria and the identification of problems that arise in the course of the activities of business entities, but the direct solution of the problems that arise before these entities in time. For example, an assessment of the investment attractiveness and execution of a large construction project or a state tender for the construction of an object for state needs.

Thus, the internal control system is part of the management system of the construction company, which serves to ensure long-term financial stability and efficient functioning of the construction company. From her effective organization depends on the efficiency of the construction company as a whole.

The organization of the internal control system in the process of managing a construction company should be focused on its organizational and legal form, the size and scope of its activities. Wherein,

the more complex the structure of the internal environment of a construction company, the more information is needed to make effective management decisions.

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Construction production is made up of processes, the end result of which is construction products, which should be understood as separate parts of objects under construction and reconstruction, as well as completed buildings and structures.

A distinctive feature of construction contracts (work contracts) is the duration of their execution, as a result of which the date of signing the contract and the date of final completion of work on it usually turn out to be in different reporting periods. At the same time, the task of determining the moment of recognition of revenue and costs, the distribution of revenue and costs under a construction contract for the reporting periods during which construction work was carried out is of particular relevance.

The performance of construction work has a number of features - which (in addition to their duration) include: deviation of the actual terms of work from the planned ones; deviation of the actual cost of work from the planned (estimated) cost; the presence of stages of work; the existence of advance and interim payments of the customer.

The listed features cause uncertainty, which does not allow us to consider the planned values ​​of the cost of work stages and the amount of advance payments as indicators that reliably assess the financial result from the implementation of the construction contract. An objective evaluation criterion may be, for example, the degree of completion of work. To determine the degree of completion of the work, it is necessary to calculate the revenue that the contractor will receive for the work performed and the corresponding costs attributable to the work performed.

The management of the production and financial and economic activities of the enterprise is based on financial planning and budgeting. And this is possible only if there is complete and reliable information generated by economic services (accounting, marketing department, planning and economic department).

In the process of building the system management accounting construction industry, in addition, it is necessary to take into account other factors presented in table 1.

Table 1 - Influence of organizational and technological features of construction production on the construction of a management accounting system

Organizational and technological features of construction production	Requirements for a management accounting system
Pronounced project-based nature of the activity	The need to use various methods of calculating the cost of work, taking into account the degree of completion of both individual works and the entire construction project as a whole	Construction objects are attached to the ground, and work is carried out at several construction sites at once	Need for preparation additional information on the placement of construction organizations (in order to minimize the loss of time, as well as the cost of material and financial resources when transferring workers and construction equipment from one site to another)	Individual nature of production	The need to use in the construction industry a custom method of cost accounting with elements of a regulatory system of accounting and control over the use of material, labor and financial resources

The construction of a building (structure) has a long production cycle depending on the complexity of the object and is divided into separate stages (preparation of the zero cycle, construction of the foundation, the underground part of the building, finishing work, etc.)	The need to prepare information on the accumulation of costs, the formation of the cost of the final construction product and the possibility of choosing a method for determining the final financial result taking into account the time lag (long-term nature of the work). The need to apply the method of assessing capital investments at a discounted cost. Need strategic planning, identifying deviations from the specified cost parameters, analyzing the reasons for adjusting the selected development strategies	The presence of numerous auxiliary and ancillary industries serving construction	The need to reflect costs and financial results at the places of their occurrence, a developed system of analytical accounting	High degree of material consumption, development and use technologically new materials	The need to prepare up-to-date information on prices for building materials, taking into account the possibility of replenishment of stocks and the reliability of suppliers, making predictive estimates of production volumes, as well as the correctness of making decisions on the purchase of materials. Inventory levels should be planned and controlled by calculating economically viable shipments of inventory items
Complex composition of commercial building products	The need to identify each element of commercial construction products as a cost carrier (calculation object)
The procedure for promoting construction products on the market	The need for strategic planning, identifying deviations from the specified cost parameters, analyzing the reasons for adjusting the chosen development strategies

Based on the foregoing, it is necessary to form such a management accounting system, the purpose of which will be the collection and processing of information, analysis economic indicators, evaluation of the performance of construction departments, which will ensure ongoing planning and forecasting of trends in these indicators and development directions construction business. One of the most important areas for strengthening the economic potential of a construction organization is the development of strategic management, which implies the availability of information generated in the system of strategic management accounting.

Accounting in construction has a number of specific features, which is due to the peculiarities of the organization and economics of construction production. In this regard, accounting in construction, its organization and maintenance, should focus not only on general rules accounting, but also on documents and guidance materials reflecting its specifics:

Accounting in construction should take into account such features of construction products as:

1) territorial isolation of construction objects;

2) largely individual, even in serial construction, the nature of construction production;

3) the duration of the design and construction of the facility;

4) the variety of types of construction and installation works (CWR) during the construction of each facility;

5) the dependence of the timing and quality of construction on the location of the object, natural conditions and seasons.

Accounting in construction is quite specific, since an organization can act as a contractor or developer, as well as an investor.

The economic method of construction is characterized by the fact that enterprises that have funds for construction, without involving a contractor, independently carry out construction and installation and repair and construction work for their own needs. To do this, each enterprise has to create its own production base, purchase or rent construction machines, mechanisms, tools, inventory, provide construction materials, structures, design and technical and administrative and managerial personnel. Upon completion of construction, the production base created for it, as well as the personnel base, is usually disbanded.

The mixed way of construction combines contract and economic. At the same time, part of the work under the contract is performed by contractors, and part of the work is carried out on its own. The subject of accounting in capital construction - economic activity contract construction and installation, design enterprises and developers, i.e. enterprises making capital investments.

Note that the cost of capital repairs are accounted for separately from capital investments.

The object of accounting under the construction contract for the developer and the contractor are the costs of the construction object, which are incurred when performing certain types work at facilities being built under one project or construction contract. The developer keeps records of capital investments and sources of their financing. The contracting enterprise takes into account the costs (costs) of construction production, the sale of construction products and completed stages of work in progress.

Contracting enterprises are divided into general contractors (responsible under the general contractor agreement for the implementation of the entire complex of construction and installation works for the construction site) and subcontractors (performing specialized construction and installation works under an agreement with the general contractor). An organization that carries out construction and installation work, repair and construction work under contracts with customers, may involve other organizations to perform certain types of work.

In this case, it becomes the general contractor, and the involved organizations become subcontractors.

The structure of construction enterprises may include subsidiary and auxiliary facilities (for example, a workshop for the manufacture building structures, a section of motor transport, housing and communal services, etc.), therefore, the results of the main production (contracted construction and installation work), auxiliary and auxiliary production should be separately reflected in accounting.

The production of building structures, products, materials and their sale to third parties is an industrial activity. The combination in the main activity of large construction enterprises of two types of production - construction and industrial - is an important feature of accounting in construction.

Another feature of accounting in construction is the long-term nature of the development of capital investments (withdrawal of financial resources from developers for the construction of facilities), the long duration of construction (manufacturing of construction products) in comparison with industry and other sectors of the economy.

The third feature of accounting in construction is the possibility of using one of two methods for determining income from the delivery of construction work and, consequently, identifying the financial result for the main activity. The contractor has the right to determine income either after the completion of the construction of the facility (for the construction facility as a whole), or as individual stages of work are completed (for individual completed works).

However, he can simultaneously use both of these methods - when accounting for work performed under various construction contracts (between the customer and the contractor; general and subcontractor).

The production units of a construction and installation organization are construction sites, superintendents or individual construction projects. The number of plots depends on the number of objects under construction at the same time and their territorial distribution. As part of the construction and installation organization, there may be ancillary and auxiliary industries serving the main construction activities: sand and gravel quarries, mortar units, repair and mechanical workshops, transport services, etc.

The accounting policy of a construction organization reflects the features of accounting for production costs, depending on the methods used to determine income:

An order-based method, when the costs of performing work are collected separately for each object or for each customer on the “Main production” account and are taken into account until the end of construction as part of work in progress. This method is used in cases where settlements with the customer are made after the completion of all work on the facility;

The cost accumulation method, in which the costs on the “Main Production” account are taken into account as completed structural elements and types of work are completed, as well as by completed stages that have independent significance. With this method, settlements with the customer are made as the completion and acceptance of structural elements, types of work and stages.

Literature:

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The construction industry is one of the leading sectors of the material sphere, which has a serious economic potential and broad inter-industry and intra-industry economic relations. Building complex includes enterprises and organizations engaged in construction, installation, drilling, repair, design and survey and research work, supply and production and technological equipment of building materials, structures and parts, and others. An analysis of the state of the construction industry from 1992 to 2007 revealed both negative development trends and positive factors. Official statistics presented in tables 3, 4 indicate the presence of negative processes in the development of the construction industry in the Russian Federation. Namely, from 1992 to 2005, there has been a steady decline in the number of construction organizations of all forms of ownership, the volume of work performed. However, data from 2006 and January 2007 already reflect a recovery in the construction industry. In accordance with the statistical data available at this stage, the volume of work performed by the type of activity "Construction" in January 2007. amounted to 125.7 billion rubles and increased in comparison with January 2006. by 29.8% (Table 5). One of the most significant negative factors for the development of construction in recent years is the high level of taxes, the insolvency of customers, the high cost of materials, and competition from other organizations. At a certain stage, the listed factors can also be partially neutralized by the professional organization of accounting expertise at a construction industry enterprise (Table 6). In accordance with Art. 1 of the Town Planning Code of the Russian Federation, construction - the creation of buildings, structures, structures (including on the site of demolished capital construction projects). Types of construction: housing and civil, industrial, transport, hydrotechnical, rural. Housing and civil construction - the construction of residential, public, commercial and other civil buildings. Industrial construction - the construction and reconstruction of plants, factories, workshops and various enterprises material production. Transport construction - construction of new and reconstruction of existing railways and highways, structures of water, air and main pipeline transport. Hydrotechnical construction - construction of dams, dikes, arrangement of navigable and irrigation canals, hydraulic structures. Rural construction - the construction of buildings and structures for agricultural production, cultural and rubble institutions and modern dwellings for the rural population. Almost all types of construction activities are subject to licensing. In accordance with federal law dated 08.08.2001 No. 128-FZ “On licensing certain types of activities in the Russian Federation”, by Decree of the Government of the Russian Federation dated 03.21.02 No. 174 “On licensing activities in the field of design and construction”, activities for the design, engineering surveys and construction of buildings and structures of I and II levels of responsibility in accordance with state standard. : According to SNiP 2.1.07-85 "Loads and impacts", approved by the Decree of the USSR Gosstroy of 08.29.1985 No. 135, elevated level responsibility should be accepted for buildings and structures, failures of which can lead to severe environmental, social and economic consequences (tanks for oil and oil products with a capacity of 10,000 m3 or more, main pipelines, industrial buildings with spans of 100 m or more, as well as unique buildings and buildings). Normal, II level of responsibility should be accepted for buildings and structures of mass construction (residential, public, industrial, agricultural buildings and structures). For seasonal or auxiliary structures (hotbeds, greenhouses, summer pavilions, small warehouses and similar structures), a reduced level of responsibility is accepted; Accordingly, obtaining a license for the construction of such facilities is not required.