Concrete production plant - 7 steps to realizing a business idea

The delo360.ru portal will tell you about starting a business in the production of ready-mixed concrete using mobile units (MSU).

The main advantage of a mobile concrete plant over its stationary counterpart is the production launch time, which, in most cases, does not exceed 2 days. In addition, there is often a need to move to another construction site, and the mobile plant again benefits in terms of time and cost of concrete delivery. There is only one drawback: seasonality of use (spring-summer). And then this issue is solved by insulation using a frame made of a profile pipe, sandwich panels, a steam generator and radiators for steam heating. All this is transported in four trips on a heavy-duty vehicle.

Calculation of business payback period

Thanks to the mobility function, you can receive orders from construction companies and work on the territory of a specific customer without having to deal with small deliveries.

How is concrete made?

The production of concrete is a process characterized by the presence, as a rule, of a limited number of processing stages (although it may involve the use of a fairly wide range of types of raw materials - sand, water, crushed stone, cement, various additives, metal structures for reinforced concrete products, which can either be produced by the plant itself or purchased from third party suppliers).

Typically, concrete production plants still purchase raw materials from third-party suppliers, and sell the finished products to customers (that is, they do not send them for their own needs).

Thus, the main production operations characterizing the production of concrete will be:

• acceptance of raw materials and supplies from suppliers;
• processing of raw materials and materials;
• acceptance of ready-made concrete for balance;
• shipment of finished concrete to the customer.

Let us consider the features of their accounting in more detail.

How to calculate cement consumption for brickwork?

Masons call the concrete we are accustomed to as a cementitious mortar. This is explained by the fact that they use exclusively “four hundredth” cement, which allows them to work for quite a long time without fear of hardening. The proportions of cement and sand in this solution are 1:4. This means that 1 cube of binder solution contains about 200 liters of M400 cement. In other words, about 4.5 bags. If we talk about the required amount of water, it will depend on what kind of solution the mason prefers to work with. For this reason, it is recommended to calculate everything “dry”.

Note! In the case of laying 1.5 bricks (this option is the most common), use 1⁄4 cube of mortar per 1 cube of brick. In quantitative terms, this is about 400 pieces. In other words, 56 kg of cement must be used per cube of masonry (this is approximately 1.125 bags).

However, the amount of composition consumed may vary - it depends on how carefully the mason works. About 4% of the concrete will fall along the walls - this is quite normal and inevitable. The masons themselves believe that if the loss of mortar is too large, this is explained by the sloppiness of the seam. In any case, the consumption of cement for brickwork is always a variable value.

If we talk about laying 2 or 2.5 bricks, then everything is more expensive. In such cases, it is much more difficult to calculate the amount of solution, since there are at least several methods of coupling. In addition, voids can also absorb a certain proportion of the solution.

So, now you know how to calculate cement per cubic meter of concrete and what is its average consumption in a given situation. We hope the article was useful to you. Good luck with your work!

Accounting for concrete production: processing

The next stage of concrete production is sending the raw materials received from the supplier for processing. The fact of its transfer to the production workshop is documented by posting Dt 20 Kt 10.

In the workshop, raw materials for concrete production are processed, and this process corresponds to a chain of business transactions, which are reflected in the accounting registers with the following main correspondence:

• Dt 20 Kt 02 (reflects depreciation on fixed assets);
• Dt 20 Kt 70, Dt 20 Kt 69 (salaries of the workshop employees, as well as insurance premiums for it, have been accrued).

In addition, various general production and administrative expenses are possible. They can be reflected in registers by postings:

• Dt 25, 26 Kt 02 (when calculating depreciation on fixed assets for general production and general economic purposes);
• Dt 25, 26 Kt 10 (reflects the use of various materials that are not reflected directly in account 20);
• Dt 25, 26 Kt 70, 69 (reflects the salary of employees of auxiliary departments, as well as the accrual of social contributions on it).

If any operations are outsourced to third-party contractors, then they can be reflected by posting Dt 20, 25, 26 Kt 60.

The expenses collected in this way on accounts 25 and 26 at the end of the period (month) are traditionally distributed to the cost of concrete produced during the same time.

Accounting for concrete production: accepting the product on the balance sheet

The produced concrete is placed on the balance sheet of the enterprise. The following wiring may be used for this:

• Dt 43 Kt 20 - reflects the capitalization of the product at actual cost (corresponds to the amount of those expenses reflected in account 20);
• Dt 43 Kt 40 - reflects the capitalization of concrete at standard cost (set by the enterprise by calculation - in many cases even before the start of the production cycle).

The specific mechanism for determining the cost of the finished product must be enshrined in the accounting policy.

Accordingly, the following entries can be generated in accounting:

• using only count 43;
• using accounts 40 and 43.

If the first method is used - with a score of 43, then the accountant must use the following entries:

• Dt 20 Kt 02, Dt 20 Kt 10, Dt 20 Kt 70, 69 (and others related to production);
• Dt 43 Kt 20 (the actual cost of the concrete produced is reflected).

In this case, the cost of finished products upon sale is written off by posting Dt 90 Kt 43.

If account 40 is used, then the following transactions can be recorded in the accounting registers:

• Dt 43 Kt 40 (at a fixed standard cost);
• Dt 40 Kt 20 (actual costs associated with the production of concrete are reflected).

The difference between the actual and standard costs, which ultimately formed on account 40, is reflected by the postings:

• Dt 90 Kt 40 (if the actual cost exceeds the standard cost);
• Dt 40 Kt 90 (if the actual cost is less than the standard cost).

How to calculate the required amount of concrete

Often structures made from this material have a complex shape. Therefore, to determine the required volume of concrete, it will be convenient to mentally divide them into simpler figures in order to simplify the calculations. It needs to be taken into account. That reinforcing elements can constitute from 5 to 10% of the total volume of the structure. In some cases, such an error can be neglected.

Below are some examples of how to calculate the volume of concrete for specific situations.

Calculation of consumption for a pile foundation

When a columnar foundation is made, it uses piles that are immersed in the soil. Sometimes, instead, concrete is poured into specially prepared wells.

This foundation is used, in particular, in situations where the bearing layer is relatively deep.

Pile foundation Source goodhome.by

In the case when the cross-section of the pillars is circular, the volume of one pile is calculated by the formula:

Rev = 3.14 * High * Rad ** 2,

where the following notations are used:

• About is the volume of one pile;
• Height – its height;
• Rad is the radius of its cross-section.

In this case (Rad ** 2) means squaring.

To calculate concrete and find out how much of it is required for all piles, you need to multiply the resulting value by their number.

This can be clarified using the following example. When the diameter of the column is 30 cm, the height is 1.8 m, and the quantity is 21, then using the specified formula you can find out the required amount of material. To do this, you need to perform the following calculations.

Rev = (3.14 * 1.8 * 0.15 ** 2) * 21 = (3.14 * 1.8 * 0.025) * 21 = 0.1413 * 21 = 2.97 cc m

In this way, you can calculate the cubic capacity of concrete and find out what the cost of concrete will be when using any number of piles.

Foundation for a wooden house Source svai-kd.ru

Calculation for strip foundation

This design is used for the construction of low-rise buildings. It combines relative simplicity with high strength characteristics.

In order to determine the required value, you need to multiply the cross-section of the foundation strip by its length.

To calculate the amount of concrete you will need the width and height of the concrete layer. The latter is defined as the sum of the sizes of the underground and above-ground parts.

It should be noted that the shape of the strip foundation is complex. In this case, concrete is laid not only along the external walls, but also lintels are made from it, which must also be taken into account. You cannot simply use the perimeter of the building as the length of the tape. It is recommended to mentally divide the structure into sections of simple shape. Calculate their volume, and then add up all the resulting values.

Strip foundation Source karkas-stroy.ru

Slab foundation

This option is a solid and monolithic slab, which is located under the entire building. It is usually used where the soils are relatively unstable. A slab foundation is suitable in the following cases:

• If the soil is complex (for example, floating).
• It is used in those houses where basements are not provided.
• When a concrete slab is directly used as the base of a building's floor.

This foundation combines relatively low ground pressure with high density.

The volume of concrete that will be required to construct such a foundation is the product of the area of ​​the monolith and its height.

Slab foundation Source ast75.ru

Screed

Concrete is widely used for floor screeding. Depending on the specific situation, the layer height ranges from 4 to 10 centimeters. A thinner layer will crack and quickly become unusable.

In this situation, it is very important to correctly calculate the volume of material consumed. If there is not enough concrete, the strength of the screed will decrease sharply.

The required volume of material is calculated by multiplying the area of ​​the screed by its thickness.

This can be illustrated with the following example. The area of ​​the room in which the screed is to be made is 24 square meters. m, the thickness that should be equal to 8 cm or 0.08 m. By multiplying the indicated values, you can find out that builders will need 1.92 cubic meters for this work. m. concrete.

Concrete screed Source delaypol.com

See also: Catalog of companies that specialize in turnkey construction and foundation repair.

Accounting for concrete production: shipment of the product to the customer

The next group of business transactions corresponds to the shipment of ready-made concrete to the customer. These transactions may correspond to the following transactions:

• Dt 90.2 Kt 43 (which reflects the write-off of production costs);
• Dt 62 Kt 90.1 (reflects the contract price for the sale of concrete to the buyer);
• Dt 90.3 Kt 68 (VAT on sold concrete is reflected);
• Dt 51 Kt 62 (reflects payment for concrete sold under the contract).

If there are deviations between the standard and actual cost of concrete identified in account 40, then the procedure for including them in the calculation of financial results is described in the previous section.

Ready mix

The cost of a cube of ready-mixed concrete is influenced by even more factors than a hand-mixed product. Industrial scale entails additional costs that increase the price of products.

Raw materials

A cubic meter of mortar produced at the enterprise, as in the previous case, includes the main components and additives of various types, which mainly form the cost of concrete.

Transport

In most cases, the manufacturer of the material undertakes to deliver it using special equipment, so the distance to the object plays a role here.

Accordingly, the larger it is, the higher the cost of a cube of concrete.

Other expenses

The cost of any product includes all the expenses of the enterprise, including rent of premises for each square meter, household needs, utility bills and wages of the team (the level is different for each region).

Price optimization

Along with factors that increase the price, there are also those that allow it to be somewhat reduced, thereby making the product competitive in the construction market. First of all, this is the use of modern equipment and technologies. This approach allows you to reduce the share of waste and improve the quality of the finished solution.

Many businesses with high markups can offer discounts by reducing internal costs. Without losing profits, they offer reduced prices per cubic meter of concrete, implement a bonus program for large contractors, and defer payments.

As you can see, each enterprise may have different expenses, therefore the cost of the finished material is different. It is worth noting that within the same region, manufacturers adhere to a similar price range, and the final cost, as a rule, differs slightly (see table).

Advantages

There are many positive aspects that indicate the advisability of purchasing ready-made concrete with delivery to the site where construction work is being carried out. Firstly, it reduces labor costs and saves energy that the concrete mixer consumes. Secondly, the owners of the site no longer need to build a utility room or shed. The customer also receives a professionally prepared mixture, taking into account wishes regarding additional components.

If manual pouring can be done according to technology without problems, then mixing the solution according to all the rules will not be easy. To ensure that the quality of the concrete is not in doubt, it is advisable to ask the seller for the appropriate certificate.

Accounting for concrete production: nuances

What nuances in concrete production should you pay attention to?

First of all, it should be noted that the key types of raw materials for concrete production - sand and crushed stone - when arriving at the warehouse from a supplier or from a factory quarry, have a certain percentage of moisture. It may well turn out that during capitalization sand will be accepted that is much heavier than that found during inventory. How should an accountant act in such a situation?

The first option is preemption. That is, the intake of sand taking into account the standard indicator of natural loss of mass of the material. In the case of shrinkage, the accountant will have to capitalize (clause 4.1 of Appendix D of RDS 82-202-96):

• sand - 0.7% less than actual mass;
• crushed stone - 0.4% less than actual weight.

The second option is to write off the actual shortage of sand as part of the inventory within the limits of natural loss in the manner prescribed by clause 30 of Order No. 119n of the Ministry of Finance of the Russian Federation dated December 28, 2001. The corresponding standards are contained in the Collection of norms for the natural loss of building materials of the USSR Ministry of Industry and Construction, as amended on September 20, 1988.

The next most important nuance characterizing the accounting of concrete is predetermined by the fact that the corresponding building material is one of the most regulated. That is, upon acceptance to the warehouse and quality control (according to GOST) of each batch, part of it is rejected. As a rule, defective concrete is not used in further production and is not sold. It must be recycled.

This procedure is formalized by postings:

• Dt 43 Kt 20 STORNO (in the amount of the cost of the rejected mass of concrete, which is identified during internal acceptance of the product on the production line);
• Dt 28 Kt 20 (identified defects are reflected);
• Dt 20 Kt 28 (defects are written off to the cost of production).

The amount of defects is one of the possible factors for increasing production costs, and this is a characteristic of concrete production.

In turn, calculating the cost of producing concrete is characterized by certain nuances. Let's look at them.

Brand and class of concrete

The production of concrete involves dividing the material into grades and classes. If you want to order concrete, these are the indicators you first need to pay attention to.

The grade shows the average compressive strength of the material. This value is measured in kgf/sq. cm and has a range from 50 to 1000 units. As a rule, concrete with an index of 100 to 500 kgf/sq.cm is used in construction.

Concrete is often sold by material class. The concept of “class” as a whole is not much different from “brand”, but still some fundamental nuances are worth noting. If the brand displays an average value, then the class is a clear indicator of strength. As a rule, the class or grade of concrete required is indicated in the design documentation, on the basis of which construction materials are purchased.

The relationship between classes, grades and compressive strength of concrete (GOST 26633-91)

Determining the cost of concrete

Calculation of the cost of concrete largely depends on production technology, which varies:

• by type (grade) of concrete;
• according to the characteristics of the feedstock;
• according to the season (for example, in winter, the sand used in production can be additionally processed with hot steam to heat it and give the necessary humidity).

In accounting, such nuances are usually taken into account in special documents - technological maps for the production of a product.

The specificity of using these cards is that they can be different for different characteristics of raw materials and at different times of the year. For example, in winter, the structure of technological maps may contain a clause about the need to include anti-frost additives in the concrete composition - if work is expected to be carried out at temperatures from minus 10 to minus 20 degrees (GOST 24211-91). These additives can thus increase the cost of concrete in winter.

Various GOSTs establish requirements for the composition of components for concrete production, for example water. Thus, in accordance with clause 1.2 of GOST 23732-79, the content of organic surfactants, sugars, and phenols in water should not exceed 10 mg/l.

If the water supplied to the concrete plant does not meet these requirements, then the enterprise may need to install additional capacity to filter it. Their use will be taken into account as part of the main production, that is, counting 20.

Thus, all the situations listed above will be reflected in the cost of produced concrete.

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A large number of materials are used in construction, but concrete can be considered one of the main ones. It is used to create a foundation, to level the surface, and in many other cases. There are a large number of varieties of this building material, from which you can choose those that have suitable characteristics. In order to rationally plan its use, we figure out how to calculate concrete - how much is needed in a given case.

You need to know how to correctly determine the flow rate Source refite.ru

Results

A typical concrete production plant is an economic entity that is a counterparty in the status of a buyer of raw materials and a supplier of finished products. The specifics are determined by the peculiarities of accounting and storage of raw materials, as well as the nuances of production technology. In addition, the fact that the quality of the production product is strictly standardized and regulated at the state level can have a significant impact.

You can familiarize yourself with other nuances of accounting in production in the articles:

• “Main production in the balance sheet (nuances)”;
• “Accounting for semi-finished products of own production - posting.”

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.