Introduction. In the modern conditions of the pricing system in the construction of Ukraine, the key value have the estimated norms, which are presented in separate collections, the main purpose of which is to determine the standard quantity of resources required to perform a particular type of work as a basis for the transition to the cost indicators. In order to determine the cost of road work objectively and accurately, it is essential that the indicators of estimated norms meet the requirements of regulatory documents and modern methods of execution of road works.Problematics. In connection with the active improvement of the regulatory base of the road construction industry, permanent upgrade of road organizations technique fleet, the introduction of new technologies and materials in construction and operation of roads, improving the methods of work there is a discrepancy between the existing resource element of estimated norms and the actual conditions of work in terms of built-up labor costs, the operation time of machines and mechanisms and the range of materials. Accordingly, it affects the reliability and accuracy of determining the cost of road works.Purpose. Improvement and harmonization with actual working conditions and requirements of regulatory documents of industry regulatory and estimate base of resource elementary estimated norms for work performed during construction, reconstruction, repair and operational maintenance of roads and bridges to ensure reliable and valid technical, economic and estimated calculations.Materials and methods. During work performance the analysis of the regulatory documentation, establishing the requirements to the technology of road works and materials has been carried out. A number of chronometric observations with the measurement of time of road works in full-scale conditions was carried out. The obtained data were summarized, averaged and on their basis the indicators of the resource element of the estimated norms were estimated.Results. A review of the main amendments and additions, which came into force after the approval of Amendment No 2 SOU 42.1-37641918-035:2018 [1] and Amendment No 2 SOU 42.1-37641918-071:2018 [2], which were developed to improve the regulatory-estimate base for the calculation of road works, taking into account the requirements and provisions of existing regulatory documents taking into account the current state of scientific and technological progress in the road sector.Conclusions. The above analysis of the amendments that came into force with the approval of [1]. and [2] will systematize the innovations provided by the requirements of current regulatory documents on the calculation of the cost of road works and the development of relevant documents at all stages of the investment process, planning and organization of road works, as well as the writing-off of material resources. Review and systematization of recent improvements in the estimated regulatory documents for road works will provide an opportunity to optimally plan the use of available material, labor and financial resources, often limited.Keywords: public road, operational maintenance, investment documentation, overhaul and current repairs, machine, mechanism, regulatory document, resource element estimate norm, Standard of Organization of Ukraine.
PENERAPAN SISTEM JOB ORDER COSTING DALAM PENENTUAN HARGA JUAL PRODUK PADA CV. SATU SATU MEDIA UTAMA
