CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
Ing. Erick Antonio Cruz Rivera
[email protected]
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
1 Estructura de desglose de trabajo EDT ....................................................................................... 2 2 Catálogo de conceptos ................................................................................................................ 3 3 Aspectos generales para la integración de precios unitarios..................................................... 5 4 Precio Unitario ............................................................................................................................. 7 4.1 Costos directos ...................................................................................................................... 9 4.2 Costos indirectos ................................................................................................................ 24 4.3 Financiamiento Financiamiento ................................................................................................................... 27 4.4 Utilidad ................................................................................................................................ 29 4.5 cargos adicionales ............................................................................................................... 29 5 ¿Qué es Neodata y que funciones tiene? ................................................................................. 30 5.1 Elaboración de catálogo de conceptos. ............................................................................. 31
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
Una de las primeras tareas en el proceso pr oceso de la creación de un proyecto es la definición de su alcance, delimitando los trabajos a realizar para lograr cumplir los objetivos planteados en el proyecto, y desarrollar los conceptos entregables que van a formar parte del mismo. En la normatividad no existe un apartado donde se señale el procedimiento a seguir para estructurar un catálogo de conceptos. Sin embargo, un método empleado y aceptado, es la estructura de descomposición descomposición de Trabajo (EDT o WBS por sus siglas en inglés “Work Breakdown Structure” ) propuesta por el Project Management Institute (MPI). La estructura de descomposición de trabajo divide el proyecto en elementos de trabajo manejables, para los cuales se pueden asignar costos y presupuestos y establecer programaciones de obra.
EJEMPLO DE EDT O WBS
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
En construcción, generalmente el trabajo se descompone de acuerdo a un orden secuencial y temporal de las actividades a ejecutar, aunque uno o varios de los trabajos podrán ejecutarse al mismo tiempo. En proyectos grandes el trabajo se puede descomponer en etapas que no necesariamente necesariamente comienzan en momentos diferentes. En la integración de un catálogo de concepto se deberá considerar lo siguiente: • • • •
• • •
Contiene el análisis del proyecto ejecutivo para crear los conceptos de obra. Define cada concepto de obra con base en el proyecto ejecutivo. Tiene una clasificación de los conceptos de obra. Muestra las partidas de obra establecidas por actividad/especialidad actividad/especialidad conforme a un procedimiento constructivo. Presenta el alcance definido Tiene la unidad de obra utilizada Incluye la cantidad de obra total de cada concepto
Dependiendo Dependiendo del tipo de proyecto, pr oyecto, un catálogo de conceptos podrá tener pocos, cientos o miles conceptos.
Ejemplos de catálogo de conceptos:
Nota: se muestran catálogos con pocas partidas, sin embargo, la idea principal es que, sin importar el tamaño del proyecto, los conceptos de obra se pueden agrupar aplicando una estructura de descomposición descomposición del trabajo (EDT)
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
Precio unitario es el importe de la remuneración o pago total que debe cubrirse al contratista por unidad de concepto terminado y ejecutado conforme al proyecto, especificaciones especificaciones de construcción y normas de calidad, la integración de este requiere del conocimiento técnico de la obra y del marco normativo vigente por parte del analista.
+ RLOPSRM LOPSRM
Esto le ayudará para obtener un soporte práctico-legal y podrá evaluar el rendimiento de la fuerza de trabajo y del equipo que intervienen en cada concepto, así como el costo de los insumos de acuerdo a cada región económica, del mismo modo, m odo, el conocimiento del marco normativo vigente, establece los criterios de integración y los cargos que deben considerarse en la formulación del precio unitario.
Como se ha mencionado, los procedimientos de contratación de obras públicas y servicios relacionados con las mismas se desarrollan con base en licitaciones fundamentalmente, siendo las licitaciones a base de precios unitarios la modalidad más común ; de ahí que, para contratar una obra pública mediante este proceso, con un margen razonable de utilidad, dependerá de la integración de los precios unitarios.
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
El precio unitario se integra con los costos directos correspondientes al concepto de trabajo, los del contratista y los cargos costos indirectos, el costo por financiamiento, el cargo por la utilidad del adicionales. La enumeración de los costos y cargos mencionados para el análisis, cálculo e integración de estos tiene por objeto cubrir en la forma más amplia posible los recursos necesarios para realizar cada concepto de trabajo.
El análisis, cálculo e integración de los precios unitarios para un trabajo determinado deberá guardar congruencia con los procedimientos constructivos o la metodología de ejecución de los trabajos, con el programa de ejecución convenido, así como con los programas de utilización de personal y de maquinaria y equipo de construcción, debiendo tomar en cuenta los costos vigentes de los materiales, recursos humanos y demás insumos necesarios en el momento y en la zona donde se llevarán a cabo los trabajos, sin considerar el impuesto al valor agregado. Lo anterior, de conformidad con las especificaciones especificaciones generales y particulares part iculares de construcción y normas de calidad que determine la dependencia o entidad.
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
RLOPSSRM Artículo 185.- Para los efectos de la Ley y este Reglamento, se considerará como precio unitario el importe de la remuneración r emuneración o pago total que debe d ebe cubrirse al contratista por unidad de concepto terminado y ejecutado conforme al proyecto, especificaciones especificaciones de construcción y normas de calidad. El precio Unitario se integra con los costos directos, los costos indirectos, el costo por financiamiento, el cargo por la utilidad del contratista y los cargos adicionales.
Precio Unitario Costos directos
Costos indirectos
Financiamiento
Utilidad
Cargos adicionales
Materiales
Administracion Oficina central
Impuestos locales
Mano de obra
Administracion Oficina de campo
Impuestos Federales
Equipo y herramienta
Pagos de personal técnico
Maquinaria
Honorarios Sueldos y prestaciones
Gastos de inspección y supervisión
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
RLOPSRM Artículo 193.- El costo directo por materiales es el correspondiente a las erogaciones que
hace el contratista para adquirir o producir todos los materiales necesarios para la correcta ejecución del concepto de trabajo, que cumpla con las normas de calidad y las especificaciones generales y particulares de construcción requeridas por la dependencia o entidad. Los materiales que se usen en los trabajos podrán ser permanentes o temporales, los primeros son los que se incorporan y forman parte de los trabajos; los segundos son los que se utilizan en forma auxiliar y no forman parte integrante de los trabajos. En este último caso se deberá considerar el costo en proporción a su uso. El costo unitario por concepto de materiales se obtendrá de la expresión: M = Pm * Cm Donde: “M”
Representa el costo por materiales.
“Pm”
Representa el costo básico unitario vigente de mercado, que cumpla con las normas de calidad especificadas para el concepto de trabajo de que se trate y que sea el más económico por unidad del material puesto en el sitio de los trabajos. El costo básico unitario del material se integrará con su precio de adquisición en el mercado o costo de producción en el sitio de los trabajos sumando, en su caso, el costo de los de acarreos, maniobras, almacenajes y mermas aceptables durante su manejo.
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
Antes de describir el procedimiento empleado para la determinación del costo de la mano de obra es conveniente responder la siguiente pregunta ¿Cuáles son los rubros por los que derivado de tener contratado personal, sale dinero de la cuenta de la empresa? En México se puede englobar en tres: •
• •
Pagos directos al trabajador (Pago diario, aguinaldo, prima vacacional, séptimo día, días de descanso oficial y festivos, etc.) Pagos a instituciones instituciones de beneficio social (IMSS e INFONAVIT) Pagos de impuestos (ISN, ISERTP) ISN : Impuesto sobre la nomina ISERTP: El ISERTP: El Impuesto sobre Erogaciones por Remuneraciones al Trabajo Personal
El pensar en los tres rubros, ayudará a comprender más fácilmente qué se calcula en el costo de mano de obra. Para tener una idea simple, el trabajo consistirá en determinar los importes de cada rubro y sumarlos. En el análisis del costo directo por mano de obra se llamará:
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
RLOPSRM Artículo 190.- El costo directo por mano de obra es el que se deriva de las erogaciones
que hace el contratista por el pago de salarios reales al personal que interviene en la ejecución del concepto de trabajo de que se trate, incluyendo al primer mando, entendiéndose como tal hasta la categoría de cabo o jefe de una cuadrilla de trabajadores. No se considerarán dentro de este costo las percepciones del personal técnico, administrativo, de control, supervisión y vigilancia que corresponden a los costos indirectos. El costo de mano de obra se obtendrá de la siguiente expresión:
= Donde: “Mo”
Representa el costo por mano de obra.
“Sr”
Representa el salario real del personal que interviene directamente en la ejecución de cada concepto de trabajo por jornada de ocho horas, salvo las percepciones del personal técnico, administrativo, de control, supervisión y vigilancia que corresponden a los costos indirectos, incluyendo todas las prestaciones derivadas de la Ley Federal del Trabajo, la Ley del Seguro Social, la Ley del Instituto del Fondo Nacional de la Vivienda para los Trabajadores o de los Contratos Colectivo s de Trabajo en vigor.
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
RLOPSRM Artículo 191.- Para los efectos del artículo anterior, se deberá entender al factor de salario real “Fsr” como la relación de los días realmente pagados en un periodo anual, de enero a
diciembre, divididos entre los días efectivamente laborados durante el mismo periodo, de acuerdo con la siguiente expresión:
=( ) + Donde:
“Fsr”
Representa el factor de salario real.
“Ps”
Representa, en fracción decimal, las obligaciones obrero-patronales derivadas de la Ley del Seguro Social y de la Ley del Instituto del Fondo Nacional de la Vivienda para los Trabajadores.
“Tp”
Representa los días realmente pagados durante un periodo anual.
“Tl”
Representa los días realmente laborados durante el mismo periodo anual utilizado en Tp.
•
Para la determinación del factor de salario real, se deberán considerar los días que estén dentro del periodo anual referido en el párrafo anterior y que de acuerdo con la Ley Federal
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
RLOPSRM Artículo 192.- En la determinación del salario real no deberán considerarse los siguientes
conceptos: I. Aquéllos de carácter general referentes a transportación, instalaciones y servicios de
comedor, campamentos, instalaciones deportivas y de recreación, así como las que sean para fines sociales de carácter sindical; II. Instrumentos de trabajo, tales como herramientas, ropa, cascos, zapatos, guantes y otros
similares; III. La alimentación y la habitación cuando se entreguen en forma onerosa a los
trabajadores; IV. Cualquier otro cargo en especie o en dinero, tales como despensas, premios por
asistencia y puntualidad; V. Los viáticos y pasajes del personal especializado que por requerimientos de los trabajos
a ejecutar se tenga que trasladar fuera de su lugar habitual de trabajo, y VI. Las cantidades aportadas para fines sociales, considerándose como tales, entre otras, las
entregadas para constituir fondos de algún plan de pensiones establecido por el patrón o derivado de contratación colectiva. El importe del o los conceptos anteriores que sean procedentes deberán ser considerados en el análisis correspondiente de los costos indirectos de campo.
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
4.1.2.2 Obligaciones obrero-patronales obrero-patronales
Calculo de Ps, fracción decimal de las obligaciones obrero-patronales derivadas de la Ley del seguro social. En el cálculo del factor Ps, se considerarán las obligaciones obrero-patronales derivadas de la Ley del IMSS y del INFONAVIT.
El IMSS al final de cuentas funciona como una aseguradora, administrada por el gobierno, está encargada de vigilar y brindar cuidados relacionados con la salud y otorgar prestaciones sociales a los trabajadores. A esta aseguradora, se le deben aportar diferentes cuotas establecidas en la Ley del IMSS. Las aportaciones son las siguientes:
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
En las propuestas económicas usualmente el cargo que se le otorga a los conceptos de herramienta y equipo de seguridad suelen ser manejados como porcentaje del del total de mano de obra, los valores mas usados son: para herramienta 3% y para equipo de seguridad de 3% a 5% Estos porcentajes no son fijos en todas las obras, y se tendría que aclarar con la dependencia los porcentajes permitidos para presentar la propuesta. El fundamento para este concepto dentro del Reglamento es el siguiente: RLOPSRM Artículo 207.- El costo por herramienta de mano corresponde al consumo por desgaste
de herramientas de mano utilizadas en la ejecución ejecución del concepto de trabajo y se calculará mediante la siguiente expresión: Hm = Kh * Mo
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
RLOPSRM Artículo 194.- El costo horario directo por maquinaria o equipo de construcción es el que
se deriva del uso correcto de las máquinas o equipos adecuados y necesarios para la ejecución del concepto de trabajo, de acuerdo con lo estipulado en las normas de calidad y especificaciones
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
RLOPSRM Artículo 195.- Los costos fijos son los correspondientes a depreciación, inversión, seguros
y mantenimiento. RLOPSRM Artículo 196.- El costo horario por depreciación es el que resulta por la disminución del
valor original de la maquinaria o equipo de construcción, como consecuencia consecuencia de su uso, durante el tiempo de su vida económica. Se considerará que la depreciación es lineal, es decir, que la maquinaria o equipo de construcción se deprecia en una misma cantidad por unidad de tiempo. El costo horario por depreciación se obtiene con la siguiente expresión:
= −
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
RLOPSRM Artículo 197.- El costo horario por la inversión es el costo equivalente a los intereses del
capital invertido en la maquinaria o equipo de construcción, como consecuencia de su uso, durante el tiempo de su vida económica y se obtiene con la siguiente expresión:
+ = 2 Donde:
“Im” “Vm” y “Vr”
Representa el costo horario por la inversión de la maquinaria o equipo de construcción considerado como nuevo. Representan los mismos conceptos y valores enunciados en el artículo 196 de
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
RLOPSRM Artículo 198.- El costo horario por seguros es el que cubre los riesgos a que está sujeta
la maquinaria o equipo de construcción por los siniestros que sufra. Este costo forma parte del costo horario, ya sea que la maquinaria o equipo se asegure por una compañía aseguradora, o que la empresa constructora decida hacer frente con sus propios recursos a los posibles riesgos como consecuencia consecuencia de su uso. El costo horario por seguros se obtiene con la siguiente expresión:
+ = 2 Donde: “Sm”
Representa el costo horario por seguros de la maquinaria o equipo de
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
RLOPSRM Artículo 199.- El costo horario por mantenimiento mayor o menor es el originado por
todas las erogaciones necesarias para conservar la maquinaria o equipo de construcción en buenas condiciones durante toda su vida económica. Para los efectos de este artículo se entenderá por: correspondientes a las reparaciones de la I. Costo por mantenimiento mayor: las erogaciones correspondientes maquinaria o equipo de construcción en talleres especializados o aquéllas que puedan realizarse en el campo, empleando personal especializado y que requieran retirar la m áquina o equipo de los frentes de trabajo. Este costo incluye la mano de obra, repuestos y renovaciones de partes de la maquinaria o equipo de construcción, así como otros materiales que sean necesarios, y
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
consumos son los que se derivan derivan de las erogaciones erogaciones que RLOPSRM Artículo 200.- Los costos por consumos resulten por el uso de combustibles u otras fuentes de energía y, en su caso, lubricantes y llantas.
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
RLOPSRM Artículo 204.- El costo horario por llantas es el correspondiente al consumo por desgaste
de las llantas durante la operación de la maquinaria o equipo de construcción y se obtiene con la siguiente expresión:
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
RLOPSRM Artículo 206.- El costo horario por salarios de operación es el que resulta por concepto
de pago del o los salarios del personal encargado de la operación de la maquinaria o equipo de construcción por hora efectiva de trabajo y se obtendrá mediante la siguiente expresión:
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
RLOPSRM Artículo 211.- El costo indirecto corresponde a los gastos generales necesarios para la
ejecución de los trabajo no incluidos en los costos directos que realiza el contratista, tanto en sus
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CURSO DE PRECIOS UNITARIOS CON NEODATA 2018
t omarse en consideración para integrar RLOPSRM Artículo 213.- Los gastos generales que podrán tomarse el costo indirecto y que pueden aplicarse indistintamente a la administración de oficinas centrales, a la administración de oficinas de campo o a ambas, según el caso, son los siguientes: I. Honorarios, sueldos y prestaciones de los siguientes conceptos:
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