Analysis of estimated and actual remuneration in the structure cost of construction production

In the study theoretical aspects of definition of labor costs as the part of the cost of construction production are considered. The analysis of practical calculations is made, the results are compared. The analysis is made on the basis of the technique of definition of funds for compensation in construction accepted by the Federal industry tariff agreement on the construction and the industry of construction materials for 2017-2020 and also according to Methodical recommendations on the determination of the size of funds for compensation in contractual prices and estimates of construction and com-pensation of employees of the construction and repair and construction or-ganizations (MCP 83-1.99). On the basis of conducted researches the dis-crepancies between estimated remuneration defined according to the rules of calculation of budget documentation, and actual remuneration in the branch of construction are revealed. The shortcomings of existing system of planning of funds for compensation as the part of estimated cost lead to un-derstating of estimated remuneration relation to market prices of installa-tion and construction works. Basic rules of planning the salary according to the Federal industry tariff agreement on the construction and construction materials industry for 2017-2020 were considered. The analysis of the size of funds for compensation in construction in the territory of Irkutsk Region on the main types of installation and construction works is carried out. The dependences between estimated and actual remuneration are revealed. The main directions of optimization of analyzed indicator for effective branch policy in the field of justification of the expenses connected with construction of buildings and constructions were offered. According to the authors, it is necessary to bring into accord planned compensation size in budget docu-mentation and actual salary proved by the Federal industry tariff agree-ment on the construction and the industry of construction materials.