Warehouse maintenance costs. Disagreements on the definition of procurement and storage costs for equipment. General characteristics of the enterprise
Joannes Vermorel, December 2016
Warehouse costs are the costs associated with storing and replenishing stocks over a specified period of time. Typically, storage costs are expressed as a percentage of the total inventory value (annual average; e.g. for retail is the average quantity of goods purchased from suppliers in a year) for every year. This indicator varies greatly depending on the field of activity, but it is always quite high. It is generally accepted that storage costs alone account for about 25% of the total cost of inventory on hand.
Thus, it is rather difficult to give a clear definition. Warehousing costs, total inventory management costs (CMOs), inventory costs, …: the terms associated with “storage costs” can be quite confusing and what they mean only slightly differs depending on the source and industry companies. In this article, we focus on the costs of "static" inventory, and not on the cost of dealing with goods. More precisely, we put aside questions related to the flow of goods and consider only the cost of storing a certain amount of goods. We also consider these issues from the point of view of commercial organizations.
For retailers, wholesalers, and most online merchants, inventory is typically the largest asset and largest expense. That is why it is so important to estimate the costs of storing goods, which affects financial activity and company management. It helps companies determine how they can benefit from inventory, how they can cut costs, where they can change things, which suppliers or products to choose, how to allocate capital, and so on.
List of sources
1. Mary Lu Harding, C.P.M., CPIM, CIRM, “Calculating the total cost of ownership for items which are inventoried”, NPMA, volume 14, issue 2, 2002.2. Christopher S. Jones and Selale Tuzel, “Inventory Investment and the Cost of Capital”, January 2009, available online. 3. Helen Richardson, “Control your costs then cut them”, Transportation & Distribution, December 1995, 94-96.
4. Edward A. Silver, David F. Pyke, Rein Peterson, Inventory Management and Production Planning and Scheduling, 3rd edition, John Wiley & Sons, 1998.
5. Stephen G. Timme and Christine Williams-Timme, “The Real Cost of Holding Inventory,” Supply Chain Management Review, 7/1/2003.
Storage costs- the costs associated with ensuring the safety of products. Storage costs are additional costs caused by the continuation of the production process in the sphere of circulation, that is, they are of a productive nature. However, they will be productive costs only when storing the standard volume of product inventories necessary to ensure the continuity of the logistics process. Storage costs include:
1) the cost of maintaining warehouses;
2) salary of warehouse staff;
3) shortage of products within the norms of natural loss;
4) administrative and managerial and other expenses. Warehouse costs are determined by the amount of costs for organizing the storage of products and the amount of overhead costs.
Problems of minimizing storage costs:
1) determination of the optimal number of storage stages;
2) determination of the optimal number of warehouses at each stage;
3) determining the location of warehouses, providing the minimum total costs;
4) finding a rational distribution of places of delivery.
The list of costs required for the operation of the warehouse:
1) the costs of planning the loading and work of the warehouse staff;
2) commissioning and testing costs;
3) annual expenses for inter-warehouse movements;
4) cash costs written off as expenses;
5) the cost of the necessary initial stocks of pro-C production.
The following warehouse efficiency indicators are calculated:
1) wholesale and warehouse turnover - the main indicator characterizing the work of the warehouse for a certain period of time (month, quarter, year);
2) warehouse turnover - the number of goods (in tons) received at the warehouse and released from the warehouse for a certain period;
3) specific wholesale and warehouse turnover - shows the wholesale and warehouse turnover per 1 m2 of warehouse usable area;
4) utilization ratio of the useful area of the warehouse - the ratio of the area occupied by the storage of goods to the total area of the warehouse;
5) throughput of the warehouse - shows how many goods can be processed in the warehouse per unit of time;
6) the cost of processing 1 ton of goods - the ratio of the total amount of annual operating costs to the cargo turnover of the warehouse. The total amount of annual operating costs for the wages of warehouse workers, the costs of storage, acceptance, dispatch of goods, the costs of maintaining storage facilities and low-value inventory, the amounts commodity losses etc.;
7) labor productivity of warehouse workers - is determined by the ratio of the annual cargo turnover of the warehouse to the average number of employees for a given period of time;
8) the level of mechanization of work - is defined as the ratio of the amount of work performed with the help of machines to the total amount of work;
9) specific capital investments - the ratio of one-time capital costs to the cargo turnover of the warehouse;
10) payback period of investments - the ratio of one-time investments to the annual amount of profit;
11) coefficient of efficiency of use of capital investments - shows what part of capital investments is compensated annually at the expense of profit and is calculated as the sum of profit for the period to one-time capital investments.
1. Warehousing costs.
Warehousing costs, i.e. storage costs – costs associated with ensuring the safety of products. Storage costs are additional costs caused by the continuation of the production process in the sphere of circulation, i.e. are productive. However, they will be productive costs only when storing the standard volume of product inventories necessary to ensure continuity. logistics process. In these expenses includes: - costs for the maintenance of warehouses; - salary of warehouse staff; - shortage of products within the norms of natural loss; - Administrative and management and other expenses.
Warehouse costs are determined by the amount of costs for organizing the storage of products and the amount of overhead costs. The tasks of minimizing storage costs include:
Determining the optimal number of warehouses at each stage;
Determining the optimal number of storage steps;
Determining the location of warehouses, providing the minimum total costs;
Finding a rational distribution of places of delivery.
Incomes of warehouses are determined based on the current rates of fees established by type of product for a ton-day of storage. The cost of processing one ton of products in a warehouse is a synthetic indicator that characterizes the total cost of living and materialized labor in a warehouse and indicates the effectiveness of the technological process used in the warehouse. The cost of storage of products is determined by the ratio of the total costs associated with the implementation of warehouse operations, to the number of ton-days of storage.
The labor productivity of warehouse workers is determined by the size of warehouse turnover per employee for a certain period of time (year, month, shift). The payback period of a warehouse is the ratio of the amount of one-time investments to the annual amount of profit.
Costs for the formation and storage of stocks- the costs of the enterprise associated with the diversion of working capital and stocks of products.
Inventory holding costs are costs associated with storing inventory, loading and unloading inventory, insurance, loss from petty theft, deterioration, obsolescence, taxes. The opportunity cost of capital associated with or invested in inventories, insurance costs, wages of warehouse personnel in excess of the standard amount, interest on capital, etc. are taken into account.
The costs associated with holding a unit of inventory include:
Warehouse costs (fee for area, energy supply, heating, water, sewerage);
Warehouse staff salaries;
Taxes and insurance premiums depending on the value of the stock;
Payment for production assets;
Losses from immobilization of funds in stocks;
Costs due to damage to products, deterioration in quality, markdowns, write-offs, natural loss from shrinkage, loss, obsolescence, theft;
Expenses for maintenance work carried out with stored products;
Payment of personnel associated with inventory, prevention, inspection and cleaning of the warehouse;
Expenses for registration of incoming claims (applications and orders);
Training costs;
The cost of completing the product and its packaging.
Costs stock-outs occur when the required products are not available. For example, lost revenue from sales, additional costs caused by delays in the production of products, penalties imposed for delays in delivering products to customers. Back to stock-out costs relate:
Costs due to non-fulfillment of the order (delayed dispatch of the ordered products) - additional costs for the promotion and dispatch of the order that cannot be fulfilled at the expense of existing stocks of products;
Costs due to loss of sales - occur when a regular customer refers a given purchase to another enterprise (such costs are measured in terms of revenue lost due to the failure to carry out a trade transaction);
Costs due to the loss of the customer - arise in cases where the lack of stocks of products results not only in the loss of a particular trade transaction, but also in the fact that the customer begins to look for other sources of supply. Measured in terms of the total revenue that could be received from the implementation of all potential transactions of the customer with the enterprise.
Ways to minimize the total cost of holding inventory are:
1) in reducing to the lowest possible level of fixed costs for each replenishment of the stock (which will reduce the average levels of stocks with a corresponding decrease in the opportunity cost of capital invested in stocks);
2) optimization (at a certain fixed cost for each replenishment) of the average level of inventory holding in order to minimize the total cost of holding inventories for a certain period (total replenishment costs plus the opportunity cost of capital).
The costs associated with the maintenance of stocks are 10 - 40% of the value of the stocks themselves. Variable costs include: - costs associated with heating, lighting; - salaries of employees; - costs associated with inventory, freezing of working capital, damage to goods, natural decline; - the costs associated with picking. Several cases of determining the value of the optimal supply: - a protracted batch; - accelerated use of stocks; - receipt of materials within a certain period of time in the presence of a shortage.
2. Methods of accounting and control of stocks of products in the warehouse.
If the company always has the necessary quantity for the sale of the desired product, inventory management is carried out successfully. With successful management of goods in the warehouse, no less and no more, namely as much as needed. It is natural to want to buy goods for future use in anticipation of increased sales, and if working capital not limited.
When picking a warehouse, it is necessary to take into account the possibility of a price reduction, since an excess stock of goods leads to a loss of additional profit when prices decrease. Therefore, the goods must be purchased as close as possible to the implementation date. Physical and moral aging and damage during storage entail losses. Instant obsolescence of goods is caused by design changes, the choice by the consumer of a different type of product, the vagaries of fashion. But a low level of stocks is not very desirable. An enterprise cannot purchase goods at the time of receiving an order from a consumer, as delays associated with placing orders, transportation, and warehouse processing of goods are inevitable. Maintaining stocks at a certain level in accordance with the sales forecast contributes to the stability and rhythm of implementation. In order to fulfill orders without delay, the company must always have a sufficient amount of goods. However, you should not invest a lot of money to create excess stocks, since this money will not bring profit, and the goods will be useless in the warehouse.
Optimal stock level- the value is relative and represents something in between too high and too low levels. Inventories are not considered as a whole, it is necessary to control each item of goods. Organizational structure distribution network, demand, management strategy, formation and control of inventory are the main aspects of inventory management in order to accelerate turnover. Under the condition of a systematic organization of distribution and marketing, highly efficient trade is now possible. To speed up customer service and reduce storage costs, inventory management based on scientific methods, computerization of accounting, statistics, analysis, forecasting and processing of all documentation.
Inventory management is usually carried out under various restrictions. There are restrictions on the timing of the submission of orders and their execution, on the economic volume of parties and on the level of the stocks themselves.
Uninterrupted trade at the lowest cost and maximum satisfaction of demand is the task of the management strategy.
Non-stop trading is a type of trading in which consumer orders are fulfilled exactly on time, this type of trading is carried out with the obligatory timely replenishment of stocks. The lowest costs are possible while respecting the budget, by placing orders according to the most optimal system. When following the recommendations of suppliers regarding the profitability of volumes and terms of orders, a reduction in the cost of orders, receipt and storage of consignments of goods is achieved.
Achieving the specified percentage of satisfaction of orders on the list is the maximum satisfaction of demand. Due to the impossibility of storing the entire list of goods even in the warehouse system, no supplier hopes for full satisfaction of demand. When choosing a system of work, the main role is played by the costs of the control system.
Determining the cost of purchasing materials: Сmat \u003d C * q, where (C is the price of the goods, q is the volume of the lot). C1 - costs associated with the execution of a purchase order, semi-fixed costs (not dependent on the volume of the lot) for placing an order, drawing up or signing a contract, travel expenses. Administrative expenses(mail, telegraph), the cost of receiving and storing goods. C2 - the cost of storing a unit of goods. Ctot. = Q*q+C1+C2(total cost per batch).Both shipping costs and storage costs depend on the size of the order, however, the nature of the dependence of each of these cost items on the volume of the order is different. The cost of delivering goods with an increase in the size of the order obviously decreases, since shipments are carried out in larger consignments and, therefore, less often. Storage costs increase in direct proportion to the size of the order.
Variable costs include: - fines to consumers for late delivery; - payment of idle time to workers; - payment overtime hours work; - losses associated with the supply of the wrong assortment, etc.
3. Self-regulating systems.
The systems considered above assume relative invariability of conditions, in practice there are the following cases: - change of requirement for a commodity stock; - change of terms of delivery; - violation of the contract by the supplier. For this, combined systems with the possibility of self-regulation are created. In each system, a certain objective function is established, which serves as an optimality criterion, within the framework of the economic and mathematical model of inventory management. It contains 3 elements: 1. Costs associated with the organization of the order and its implementation , payment for all services for the delivery of goods to the warehouse. They may depend on the annual volume of activities, the organization of the enterprise, on the size of the order. Ways to reduce costs: change org. structures - by 2%, the use of automated control systems - by 10% 2. Storage costs: fixed costs(rent); variables (depending on the level of stocks) - storage costs, costs of processing inventory, losses from spoilage, etc. When calculating, they use the specific value of storage costs, which is equal to the costs per unit of stored goods per unit of time. It is assumed that the cost of storage for the calendar period is proportional to the size of stocks and the length of the period between orders. 3. Losses due to shortages: occur when a supply chain organization incurs liability for customer dissatisfaction and for not ordering. For example, in case of unsatisfactory demand, a penalty is charged for failure to meet delivery deadlines.
Topic “Information logistics: concept, purpose and tasks of I.L.
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Test
Analysis of warehouse costs on the example of OS Attoll-Pharm LLC
1. general characteristics enterprises
Society with limited liability"OS "Atoll-Pharm" was created in accordance with Civil Code Russian Federation and federal law"On Limited Liability Companies".
OS Atoll-Pharm was founded in 1995. The company carries out its activities in accordance with a license issued for the right wholesale trade medicines for medical use. The company has a warehouse and a network of pharmacies.
Warehouse located at: Sverdlovsk region, Ekaterinburg, 8th March street, house 267, building A, apt. 208, covers an area of 1500 sq. m, which meets the requirements of regulatory documentation.
The main goal of OS Atoll-Pharm is to make a profit.
The organizational structure of OS Atoll-Pharm is shown in Figure 1.
The organizational structure of OS Atoll-Pharm is linear-functional. Line management units are entrusted with the functions and rights of command and decision-making, and functional units are assigned methodological guidance in the preparation and implementation of decisions on planning, organization, accounting, control and analysis for all functions of production and economic activity.
At the head of the company is a director who manages and organizes the work process. He performs the main role of the management structure, under his leadership everything is decided production processes. Under his subordination are all departments and structures.
Figure 1 - Organizational management structure of OS Atoll-Pharm LLC
The commercial department deals with the sale of goods, establishing relationships with consumers. Accounting functions include the tasks of maintaining accounting In the organisation. Production Department deals with production issues, warehouse management. The budgeting and planning department is engaged in calculating the cost of production.
In the course of its activities, the organization is guided by legislative acts of various state levels, as well as its own founding documents and the Charter, as well as the order "On Accounting Policy for the relevant financial year".
In the course of its activities, "OS" Atoll-Pharm uses a warehouse for the storage of pharmaceutical materials intended for distribution to buyers and customers.
Let's give a general description of the warehouse used in the organization.
Warehouse at OS Atoll Farm is a building and facilities and different devices, designed for acceptance, placement and storage of incoming materials, preparing them for consumption and release to the consumer or to production. The warehouse of the organization always maintains a certain temperature, humidity and conditions that meet the requirements of storage specific types pharmaceutical materials.
In "OS" Atoll-Pharm, the warehouse performs the following main functions:
temporary placement and storage of materials;
transformation of material flows;
provision of logistics services in the service system.
Figure 2 shows circuit diagram warehouse in OS Atoll-Pharm.
Figure 2 - Schematic diagram of the warehouse used in OS Atoll-Pharm LLC
As can be seen from the figure, the most important place in the warehouse is the main area, where all materials are directly stored. At the unloading site, the delivered materials are unloaded along the road. And in the picking area, materials are picked for transfer to the buyer.
The main logistics operations performed with cargo (materials) in the warehouse of the organization are shown in Figure 3.
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Figure 3 - The main logistics operations performed with materials in the warehouse of OS Atoll-Pharm LLC
As can be seen from the figure, at the site of unloading the organization's materials, acceptance and unloading takes place, followed by the movement of materials to the storage and selection area. After the expiration of the period of storage of materials in the warehouse at the picking site, they are completed and transferred to the dispatch expedition with subsequent receipt at the loading site of materials.
Figure 4 shows a schematic diagram of the warehouse process in the Atoll-Pharm OS.
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Figure 4 - Schematic diagram of the warehouse technological process LLC "OS "Atoll-Pharm"
As can be seen from the figure, materials are delivered to the warehouse in Atoll-Pharm OS by road. Appendix A shows the flow of documents in the warehouse when goods are released to production or to Atoll-Pharm OS LLC.
As can be seen from Appendix A, the main structural units involved in this process are the buyer, the sales manager, the price economist, the operator, the director or Chief Accountant, as well as an accountant, head. warehouse, manager expedition, driver. All these people are closely interconnected in the process of movement of goods in the warehouse.
It is the responsibility of the buyer to place an order and directly order a consignment of goods at the warehouse of the organization.
Merchandiser-salesman, as one of the main links complex chain movement of goods in the warehouse of the organization, makes ordering in the form of invoices and works directly with buyers on all issues of paperwork.
The responsibilities of a price economist include monitoring the price of goods sold to the buyer.
It is the responsibility of the operator to check the correctness of registration and filling of the invoice for the goods shipped from the warehouse of the organization.
The duties of the chief accountant include signing all invoices.
The warehouse manager is one of the central figures in the warehouse. He carries out the selection and verification of selected goods to order for the buyer.
The accountant performs operations on registration of settlements with buyers.
Head Expedition carries out control functions on a complete set of materials and an extract of consignment notes.
The driver carries out the delivery of goods and the transfer of invoices to the buyer.
Figure 5 shows a diagram of the movement of documents in the warehouse when goods are received at the warehouse at OS Atoll-Pharm LLC.
As can be seen from the figure, the main staff units involved in the process of receiving goods at the warehouse are an accountant, a merchandiser, a price economist and a manager. warehouse.
The performance of operations related to the receipt of materials provides for the unloading of vehicles, the delivery of materials to the acceptance area, packaging and acceptance of them in terms of quantity and quality.
Accepted materials are delivered to the storage area, where they are placed on racks or stacked. Depending on the physical and chemical properties materials for them are created certain conditions storage. The following are operations related to the release of materials; moving them to the order picking area; picking orders; preparation of materials for release (repackaging, stacking on pallets, in containers); forwarding operations for sending materials to buyers (forming routes, loading vehicles, centralized delivery of materials); delivery of materials to recipients.
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Figure 5 - Scheme of the movement of basic documents in the warehouse upon acceptance and placement of goods at OS Atoll-Pharm LLC
2. Analysis of warehouse costs in OS Atoll-Pharm LLC
Let's analyze the storage costs in the company "OS "Atoll-Pharm" for the last three years in table 1.
Table 1 - Analysis of warehouse costs of OS Atoll-Pharm LLC for 2013-2015, thousand rubles
|
Index |
Growth rate, % |
|||||
|
6. Rent |
||||||
|
9. Cushioning |
||||||
|
Inventory losses |
||||||
|
14. Corrosion and other losses |
||||||
|
18. Stock insurance |
||||||
|
Total costs |
According to the table, it can be seen that the company's warehouse costs for 2013-2015 increased by 90974.6 thousand rubles, or by 10.7%. In general, the increase in warehouse costs is due to an increase in the cost of renting a warehouse space by 9.0%, the cost of wages of warehouse workers and employees by 24%. Due to the growth of costs for the social needs of workers and employees 43.2%, due to an increase in the cost of insurance and taxes on vehicles 29.2%, due to increased costs of warehouse security and aging of materials 27.2%, due to corrosion and other losses in the warehouse 25.4%. It should be noted that during the analyzed period there was a decrease in the value of thefts by 63.6%. For other cost items, there is a positive growth trend.
Figure 6 - Dynamics of warehouse costs of the enterprise OS Atoll-Pharm LLC for 2013-2015, thousand rubles.
The figure shows that the company's storage costs have increased significantly over the past few years. Thus, in 2013, storage costs increased by 14,668.4 thousand rubles. or by 1.7%, then in 2014 the costs increased by 76306.2 thousand rubles. or 8.8%.
Table 2 - The structure of warehouse costs of OS Atoll-Pharm LLC for 2013-2015, thousand rubles.
|
Index |
Absolute deviation, thousand rubles |
||||
|
1. Depreciation of warehouse buildings |
|||||
|
2. Depreciation of warehouse equipment |
|||||
|
3. Preventive maintenance costs |
|||||
|
4. Expenses for heating, electricity and water |
|||||
|
5. Building insurance and land tax |
|||||
|
6. Rent |
|||||
|
Service staff costs |
|||||
|
7. Wage warehouse workers and employees |
|||||
|
8. Expenses for social needs of workers and employees |
|||||
|
Vehicle costs |
|||||
|
9. Cushioning |
|||||
|
10. Fuel and energy costs |
|||||
|
11. Expenses for preventive and current repairs |
|||||
|
12. Insurance and taxes on vehicles |
|||||
|
Inventory losses |
|||||
|
13. Warehouse security and material aging |
|||||
|
14. Corrosion and other losses |
|||||
|
16. Discrepancy in inventory results |
|||||
|
17. Losses due to lower prices |
|||||
|
18. Stock insurance |
|||||
|
Total costs |
According to the table, the largest share in the company's storage costs for 2013-2015 is the cost of storage losses, namely corrosion and other losses. Their value in 2013 was 16.7%, in 2014 - 17.7% and in 2015 - 19.1%.
In second place are insurance costs and vehicle taxes. Their share in the structure of transport costs in 2013 was 10.4%, in 2014 - 10.9%, in 2015 - 12.2%.
In third place are the costs of insurance for the protection of the warehouse and the aging of materials. Their share in 2013 was 8.7%, in 2014 - 9.4%, in 2015 - 10.0%. The smallest share in the company's costs is occupied by depreciation of storage facilities, inventory insurance, losses due to price reductions (0.0%).
According to table 3, there are changes in the structure of warehouse costs of the company "OS "Atoll-Pharm" for the analyzed period:
an increase in the share of expenses for insurance and taxes on vehicles from 10.4% to 12.2%;
increase in the share of expenses for the protection of the warehouse and the aging of materials from 8.7% to 10.0%;
increase in the share of expenses losses from storage, namely corrosion and other losses from 16.7% to 19.1%;
reduction in the share of expenses for heating, electricity and water from 6.7% to 6.1%;
warehouse logistic operation cost
reduction in the share of expenditures on building insurance and land tax from 13.4% to 12.3%;
reduction in the share of expenses for the rent of a warehouse from 18.1% to 17.9%;
decrease in the share of expenses for theft from 9.4% to 3.1%.
Other items of storage costs do not exceed 1%.
Thus, in 2013-2015, there is an increase in storage costs wholesale company mainly due to the lack of rational technologies for storing goods in the activities of the enterprise. An increase in costs deprives the company of the opportunity to increase profits. That's why necessary condition efficiency of warehouse activities is the development of measures to reduce storage costs and optimize the storage system of the OS Atoll-Pharm company.
Literature
1. Engineering logistics. Logistics-oriented management life cycle products; Hotline- Telecom -, 2011. - 644 p.
2. Logistics. Lecture notes; Phoenix - Moscow, 2010. - 288 p.
3. Organization of cargo transportation; Academy - Moscow, 2012. - 304 p.
4. Logistics cheat sheet; Okay book - Moscow, 2012. - 782 p.
5. Afanasenko I.D., Borisova V.V. Commercial logistics; Peter - Moscow, 2012. - 352 p.
6. Afanasenko I., Borisova V. Economic logistics; Peter - Moscow, 2012. - 432 p.
7. Brodetsky G.L. System analysis in logistics. Choice under conditions of uncertainty; Academy - Moscow, 2010. - 336 p.
8. Brodetsky G.L., Gusev D.A., Elin E.A. Risk management in logistics; Academy - Moscow, 2010. - 192 p.
9. Grigoriev M.N., Uvarov S.A. Logistics. Basic course; Yurayt - Moscow, 2011. - 832 p.
10. Grigoriev M.N., Uvarov S.A. Logistics. A short course of lectures; Yurayt - Moscow, 2014. - 208 p.
11. Drozdov P.A. Fundamentals of logistics in the agro-industrial complex; Grevtsov Publishing House - Moscow, 2012. - 288 p.
12. Kanke A.A., Koshevaya I.P. Logistics; Forum, Infra-M - Moscow, 2008. - 384 p.
13. Kanke A.A., Koshevaya I.P. Fundamentals of logistics; KnoRus - Moscow, 2010. - 576 p.
14. Kireeva N.S. Storage facilities; Academy - Moscow, 2009. - 192 p.
15. Kretov I.I., Sadchenko K.V. Logistics during foreign trade activities; Business and Service -, 2011. - 272 p.
16. Levkin G.G. Logistics. Theory and practice; Phoenix - Moscow, 2009. - 224 p.
17. Mirotin L.B., Bulba A.V., Demin V.A. Logistics, technology, design of warehouses, transport hubs and terminals; Phoenix - Moscow, 2009. - 416 p.
18. Nekrasov A.G., Mirotin L.B., Melanich E.V., Nekrasova M.A. Supply chain management in the transport complex; Hot Line - Telecom -, 2012. - 262 p.
Application
Figure A - a diagram of the movement of documents in the warehouse during the sale and release of goods from the warehouse at OS Atoll-Pharm LLC
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The design organization, on the instructions of the Customer (budget construction), draws up design documentation for the construction of an industrial facility according to the estimated regulatory framework of 2017 and using new Methods. Disagreements arose on the definition of procurement and storage costs for equipment.
We applied 1.5%, and the Customer requires 1.2%, as it was before. Which one of us is right?
Answer
Please note that earlier, according to clause 3.3.1. and 3.3.12" Guidelines on the development of collections (catalogues) of estimated prices for materials, products, structures and collections of estimated prices for the transportation of goods for the construction and overhaul of buildings and structures "- (and clauses 4.24. and 4.64.), procurement and storage costs were taken as a percentage of the cost of materials, products and structures, as well as equipment, taking into account transportation costs (free-of-charge vehicle at the on-site warehouse of the construction site), since the estimated price for materials was formed from the following elements:
- selling price (including containers, packaging and props);
- margins (surcharges) of supply and marketing organizations;
- customs duties and fees (when received from abroad);
- the cost of transportation and loading unloading works(as a rule, the cost of loading operations is taken into account directly by the selling price, and the cost of unloading operations is included in unit prices for construction and installation and repair and construction works);
- procurement and storage costs, including the cost of packaging.
The amount of procurement and storage costs were determined by clause 3.3.12:
“3.3.12. Procurement and storage costs are determined on the basis of calculations, based on the prevailing conditions in the region. For construction projects financed from federal budget, they are accepted according to the norms of SNiP 4-91 as a percentage of the cost of materials, including:
- on building materials, products and structures (excluding metal structures) - 2%;
- for metal building structures - 0.75%;
- for equipment - 1.2%.
At the moment, the order of the Ministry of Construction dated December 20, 2016 No. approved the "Methodology for determining estimated prices for materials, products, structures, equipment and prices for services for the transportation of goods for construction." In the approved Methodology, there is no direct indication of which existing Methodology it is being introduced to replace, but it can be assumed that instead of .
In p.p. 4.1 and 4.13 of the Methodology, the concept of an “estimated” price and the definition of procurement and storage costs have been changed:
“4.1. Selling prices (sales prices) of domestically produced material resources include the cost of containers, packaging and props (if any), the cost of a set of spare parts for the warranty period (for equipment), the cost of loading products onto vehicles at the manufacturer's warehouse.
4.13. Estimated prices formed in the manner prescribed by this section do not take into account transportation costs for the delivery of material resources from manufacturers (suppliers) to the on-site warehouse of the construction site and procurement and storage costs. Transportation and procurement and storage costs are determined when compiling the estimate documentation in the manner established in the Methodology for the application of estimated prices of construction resources.
More specifically about accounting for transportation costs and procurement and storage costs it is said in paragraph 6.4.5 of the "Methodology for the application of estimated prices of building resources", approved by order of the Ministry of Construction dated 02/08/2017 No.:
“6.4.5. The cost of material resources, taking into account the costs of delivery to the on-site warehouse, is determined in accordance with formula (6.1):
Z \u003d (SC * ZSR + T1) + (SC * ZSR + T2) / 2
where: 3 - cost material resource, rub.;
ST - the estimated price of a building resource - is a consolidated territorially aggregated documented information on the cost of building resources, established by calculation for an accepted unit of measurement and published in the Federal State information system pricing in construction, rub.;
T1, T2 - the cost of transporting a material resource, rub.;
ZSR - procurement and storage costs, rub *.
The ZSR indicator is differentiated by the following types of material resources:
- building materials (excluding metal structures) - 2%;
- metal building structures - 0.75%;
- equipment -1.5%.
Thus, procurement and storage costs according to the above formula are charged on the estimated (or rather, on the selling) price of materials. Until now, the Ministry of Construction refuses to make changes to the procedure for calculating procurement and storage costs.
Glavgosexpertiza, in its letter dated October 24, 2017 No. 01-01-17 / 7342-IL (given below), reported that 1.5% is a typo (that is, the amount of procurement and storage costs for equipment should be the old one - 1.2% according to paragraph 4.64 or paragraph 3.3.12).
LETTER
Federal autonomous institution"Main Department of State Expertise" (FAU "Glavgosexpertiza of Russia")
No. 01-01-17/7342-IL dated October 24, 2017
FAU "Glavgosexpertiza of Russia" reports the following.
When compiling estimate documentation using federal estimated prices for materials, products, structures and equipment used in construction, the FSTS 81-01-2001 should be guided by the general provisions for them.
According to paragraph 5 General Provisions FSTS 81-01-2001 procurement and storage costs are taken as a percentage of the cost of materials, products, structures and equipment free-of-charge warehouse in the amount of:
- for building materials, products and structures (except for metal building structures) - 2%;
- for metal building structures - 0.75%;
- for equipment - 1.2%.
The provisions of the Methodology for the application of estimated prices of building resources (hereinafter referred to as the Methodology), approved by order of the Ministry of Construction of Russia dated February 08, 2017 No., apply to estimated prices determined in accordance with:
- Methodology for determining estimated prices for labor costs, approved by order of the Ministry of Construction of Russia dated December 20, 2016 No.;
- Methodology for determining estimated prices for the operation of machines and mechanisms, approved by order of the Ministry of Construction of Russia dated December 20, 2016 No.;
- The methodology of estimated prices for materials, products, structures, equipment and prices for services for the transportation of goods for construction, capital construction projects, approved by order of the Ministry of Construction of Russia dated December 20, 2016 No.
First Deputy
Head of the Pricing Department
I.N. Lishchenko
* Must be %, not rubles (editor's note).
