The Planning and implementation of construction projects are difficult processes and are burdened with many risk elements. The budget spread over time, which is developed on the basis of the schedule, presents the expected distribution of costs throughout the duration of the works, which during the implementation of the project is subject to constant changes resulting from time, cost, and organizational factors. Managing construction contracts requires managers to be able to analyze on an ongoing basis the variances of production costs-from the values calculated in the offer cost estimate and assumed in the Budgeted Cost of Work Scheduled. The article attempts to analyze the emerging time and cost deviations using proprietary time variances from the schedule (T/S) and variances from planned costs (T/C) monitoring, based on simple indicators of the earned value method (EVM). An example of construction of a multi-family housing development was used to study the variances of planned and incurred costs.
Records of the national, average pay rates in the construction industry, at quarterly intervals, allow cost - planning departments of contractors and investment services to assess current market conditions in the construction industry. Price quarterly publications, such as Sekocenbud and Intercenbud, contain important information, enabling production preparation departments to prepare a comparison of the production in-house labor rates with the market production labor rates. The article attempts to analyze the economic situation of domestic construction production in the years 2010-2016 based on the emerging price trends of the of labor cost estimates in this period, taking into account the impact of seasonal construction services. In "Polish cost estimates standards", the labor cost estimate rate is present in one form: the net labor cost estimate rate, which fully corresponds to the rate defined in calculation formulas. The rates of labor cost estimates, in individual regions of Poland, are shaped according to the presented market situations. This clearly is reflected in the periodic (quarterly) regional records of labor rates in the Sekocenbud system. The Act on prices of July 5, 2001 does not contain any normative regulations regarding the methods of cost estimation of construction works. The necessity to remain competitive forces large construction corporations to use a subcontracting system, involving several or even several dozen smaller, specialized in a narrow range of works, business entities in which labor costs are definitely lower, because they are reduced by a lower value of internal costs.
Maintaining the financial liquidity of construction companies during the implementation of large investment contracts is one of the main budgetary problems when planning their schedules. Despite the unquestioned, greater than ever, development of effective methods of planning, coordinating and controlling, the increase in the complexity of the organization' s operating conditions makes it no easier to succeed in project management. This article attempts to analyse the impact of unplanned time and cost deviations on the liquidity of a construction project. Deviations from the planned costs and expenses incurred by the contractor were used as an example in this study.Keywords: Earned value method, time-cost deviation, schedule Streszczenie Utrzymanie płynności finansowej przedsiębiorstw budowlanych przy realizacji dużych kontraktów inwestycyjnych jest jednym z podstawowych problemów budżetowych przy planowaniu ich harmonogramów. Mimo niekwestionowanego, znaczniejszego niż kiedykolwiek rozwoju skutecznych metod planowania, koordynowania i kontrolowania, wzrost komplikacji warunków funkcjonowania organizacji powoduje, że osiągnięcie sukcesu w zarządzaniu projektami nie jest łatwiejsze. W artykule podjęto próbę analizy wpływu nieplanowanych odchyleń czasowych i kosztowych na płynność finansową przedsięwzięcia budowlanego. W badaniu odchyleń kosztów planowanych i kosztów poniesionych przez wykonawcę posłużono się przykładem zrealizowanej inwestycji.Słowa kluczowe: Metoda wartości uzyskanej, odchylenia czasowo-kosztowe, harmonogram 58
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