Cost control tools in project implementation by contractors
https://doi.org/10.22227/1997-0935.2025.9.1443-1454
Abstract
Introduction. For assessing the cost of construction project, cost estimates are developed, and then the project budget is used as one of the cost control tools for contracting organizations. The construction project budget in contracting organizations is used to assess the profitability of project implementation, improve the efficiency of material and financial resource management, and assess the potential of project solutions. It is developed on the basis of cost estimates, but has differences in structure and content, which are given in this paper.
Materials and methods. The paper provides a comparative analysis of the structure and content of the estimate calculation and budget of an investment and construction project in a contracting organization. The application of lean approaches and methods in planning the implementation of a project by contracting organizations is considered, in particular, in assessing and budgeting a project in contracting organizations.
Results. The paper provides the concept of a project budget in a contracting organization, as well as a description of the process of its creation, and considers the functions of the project budget. During the study, fundamental differences between the estimate calculation and the project budget, their structure and functions were identified and described. Using the example of a heating network construction project in Moscow, a comparative analysis of the estimate calculation, project budget and actual data on the implementation of the project was made.
Conclusions. The development of a budget for each project is necessary for internal control of project implementation costs in a contracting organization, and the use of a lean construction approach offers effective tools for reducing costs and achieving the planned profitability for contracting organizations.
About the Authors
A. E. Lebedeva
Moscow State University of Civil Engineering (National Research University) (MGSU)
Russian Federation
Russian Federation
Aleksandra E. Lebedeva — postgraduate student of the Department of Management and Innovation
26 Yaroslavskoe shosse, Moscow, 129337
Irina V. Karakozova
Moscow State University of Civil Engineering (National Research University) (MGSU)
Russian Federation
Russian Federation
Irina V. Karakozova — Candidate of Technical Sciences, Associate Professor, Associate Professor of the Department of Management and Innovation
26 Yaroslavskoe shosse, Moscow, 129337
RSCI AuthorID: 655795, Scopus: 57190864252, ResearcherID: AAD-4118-2022
M. Al-Shraideh
Al al-Bayt University
Jordan
Jordan
Miral Al-Shraideh — lecturer in the Department of Renewable Energy
Mafraq, 130040, Jordan, 25113
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Review
For citations:
Lebedeva A.E., Karakozova I.V., Al-Shraideh M. Cost control tools in project implementation by contractors. Vestnik MGSU. 2025;20(9):1443-1454. (In Russ.) https://doi.org/10.22227/1997-0935.2025.9.1443-1454
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