Abstract

The purpose of the article is to explore the current situation in the pricing reform as of the 2nd quarter of 2023 using the example of costing for operating machines and mechanisms in calculating the estimated cost on the basis of the resource-and-index method. The methodological basis of the study is represented by economic and statistical analysis, systemic approach, systematisation of theoretical and practical material. The analysis of estimated prices for operation of machines and mechanisms is made on the basis of the ones posted in the Federal State Information System of Construction Pricing as of the 2nd quarter of 2023 and calculated in current prices with the use of estimated cost change indices relative to a group of homogeneous resources. Most of the reviewed examples for basic machinery and mechanisms used in construction show a negative deviation when calculated using the estimated cost change index. The use of prices for the operation of machinery and mechanisms, obtained using the estimated cost change index, can lead to underestimation of costs required for construction and, as a consequence, emergence of obstacles to successful realisation of a construction project. Based on the results of the analysis, proposals have been made to improve the construction products pricing on the basis of due costing for operation of machinery and mechanisms. It is necessary to envisage a number of measures aimed at successful realisation of investment and construction projects and due development of the construction sector as a whole.

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