BIS calendar plan
is one of the main documents in the POB (construction organization project) and PVR (work execution project). The schedule should cover both the main processes and auxiliary with finishing. BIS analysis
has many tasks, among which are the following:
- assessment of the degree of implementation of the plan and the dynamics of the volume of construction, transfer of work to the customer;
- determining the influence of factors on the change in the volume of construction and installation work;
- identification of reserves to increase the volume of BIS and development of measures for their development.
is based on certain information. This is the business plan of the enterprise, the contract and subcontract, design and estimate documentation, logs of work performed, etc. BIS analysis
consists of the following steps:
- study of the dynamics of the volume, composition and structure of construction;
- assessment of the competitiveness of the construction company;
- evaluation of the implementation of the production program. BIS analysis in this step involves studying the implementation of the plan for the enterprise, construction sites and construction sites, the structure and quality of work, the rhythm of construction. The stage also includes an analysis of the implementation of the construction plan;
- study the factors of change in the volume of construction and installation work.
Also in the process of analysis it is necessary to study the implementation of the BIS schedule
, comparing the actual construction dates with the planned ones.
Features of BIS taxation
Taxation of BIS
has a number of features. For example, the implementation of construction projects
of your own residential building with an area of up to 300 square meters does not require any permits and declarations. The only condition is to notify the relevant authorities about the start of construction.
The object of BIS taxation
is individual buildings and structures or their combination. However, their construction should be carried out according to a single project. Tax invoice in construction
is a document that contains information about a business transaction. That is, this document should be the basis for both the reflection of the transaction in the accounting and for the purposes of taxation of BIS
. The legislation provides for special conditions taxation of BIS
under long-term contractsB/This is a contract for long-term (more than one year) construction work. Special rules taxation of BIS
do not apply to contracts that provide for the gradual signing of acts of readiness for work. Because such contracts are not considered long-term. The special procedure also applies to taxation of BIS
during the construction of affordable housing.
Basic principles of BIS planning
is a pre-planned procedure, the sequence of implementation of the action program of the construction department. It should be based on principles such as:
- stability BIS planning is realized in the invariability of planned tasks. This is due to the fact that even minimal changes will lead to additional costs, lost working time and more expensive construction;
- The specificity of BIS planning involves taking into account the real possibilities and conditions for the implementation of the planned plans;
- Continuity BIS planning means that the construction process itself should not be interrupted;
- Democracy is reflected in the broad discussion of plans at all levels of construction organizations, which should participate in its implementation;
- BIS planning directive takes effect upon adoption of the plan.
The planning document, which reflects future payments and receipts of financial resources, is called the cash flow budget
. It conventionally consists of four areas, such as cash receipts, payments, surplus or deficit of funds, the financial section.
How to schedule a BIS
The BIS Calendar Plan
- order and sequence of all works;
- time allotted for each type of work;
- The calendar start and end dates for work being performed.
is developed in order to determine a clear sequence, as well as specific deadlines for the work carried out during the construction of the object. These include work of general construction, installation and special type. BIS calendar plan
is developed according to the following stages:
- compile a list of work performed;
- determine the scope of each type of work;
- selection of methods and mechanisms for work;
- calculation of labor intensity;
- determining the composition of work teams and units;
- determining the sequence of works in accordance with the construction technology;
- determine the order of change;
- clarification of the time of individual works and the possibility of combining them. Next is the clarification of the number of work crews and the order of change;
- Introducing the necessary adjustments to the duration of work after comparing the estimated and standard time spent on their implementation.
After drawing up the BIS schedule
, the need for both labor and material and technical resources over time is calculated. In addition, there is another plan - the supply of necessary equipment.