Reconciliation Statement of Cement and Cement Coefficient derivation as per DSR

What is Cement Reconciliation?
Construction works compromising cement as a constituent requires cement consumption coefficients for estimation of theoretical quantities.
The theoretical cement consumption quantity is then tallied with the quantity received at site to reconcile the consumption of cement with the actual received quantity.
This exercise is carried out to ensure that the wastage/under consumption of cement is controlled at site.

From a contractor's point of view; Periodic reconciliation helps in tracking the wastage, material budget and controls its ordering process too.

From client's point of view; Construction contractors tend to increase their profit margin by under utilization of cement.

It is therefore necessary to maintain a cement register at site to keep records of the entry of cement at site. Also, cement consumption should be tallied in a timely manner in the project; ideally with each running bill to keep a check on the consumption of cement.

Standard Operation Procedures for CPWD Works Manual's states that:

Theoretical consumption statement with every bill:
"In order to operate the provision of this clause effectively, it is necessary that with every running account bill a statement showing the theoretical requirements of materials for the items of work done and measured should be prepared and got signed from the contractor at the time of obtaining his signature on the running account bill, so that he is aware of the basis on which the theoretical calculations are worked out. It will also enable the Department to exercise a broad check over the consumption of these materials during execution of the work. As already mentioned above, the recovery at the rates so specified in the clause is for the materials issued in excess over the quantity which is expected to be used in the work if the material is used with prudence and economy, and is arrived at through theoretical calculations of the quantity that is required and the quantity that is not returned by the contractor. The recovery is not for excess consumption. It is therefore absolutely necessary that a notice in writing should be issued by the Engineer-in-charge to the contractor to return the materials issued in excess of the theoretical quantity as provided in clauses 42 and 10 of the contract. Only thereafter action for recovery under clause 42 should be taken."

Clause 42:
(i) (a) Schedule/statement for determining theoretical quantity of cement & bitumen on the basis of Delhi Schedule of Rates .................. printed by C.P.W.D.
(ii) Variations permissible on theoretical quantities:
(a) Cement
1. For works with estimated cost put to tender not more than Rs. 25 lakh. 3% plus/minus.
2. For works with estimated cost put to tender more than Rs. 25 lakh.. 2% plus/minus.
(b) Bitumen All Works 2.5% plus & only& nil on minus side.
(c) Steel Reinforcement and structural steel sections for each diameter, section and category 2% plus/minus
(d) All other materials. Nil


Most of the cement consumption coefficients for estimation of theoretical quantities is provided in D.S.R (Attached).
For consumption coefficients of activities/items not covered in DSR's Coefficient for Cement Consumption, consumption coefficients have to be deduced based on the nearest similar activity/item.

Note:
1. Attached files: Cement reconciliation sample example, DSR Vol II (Refer Coefficients for Cement Consumption, Pg. 444 onward) and Cement Coefficient derivation of various activities/items.
2. Cement consumption coefficient is given in Quintal/ cu.m.
 

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MAR

Founder Member
What is Cement Reconciliation?
Construction works compromising cement as a constituent requires cement consumption coefficients for estimation of theoretical quantities.
The theoretical cement consumption quantity is then tallied with the quantity received at site to reconcile the consumption of cement with the actual received quantity.
This exercise is carried out to ensure that the wastage/under consumption of cement is controlled at site.

From a contractor's point of view; Periodic reconciliation helps in tracking the wastage, material budget and controls its ordering process too.

From client's point of view; Construction contractors tend to increase their profit margin by under utilization of cement.

It is therefore necessary to maintain a cement register at site to keep records of the entry of cement at site. Also, cement consumption should be tallied in a timely manner in the project; ideally with each running bill to keep a check on the consumption of cement.

Standard Operation Procedures for CPWD Works Manual's states that:

Theoretical consumption statement with every bill:
"In order to operate the provision of this clause effectively, it is necessary that with every running account bill a statement showing the theoretical requirements of materials for the items of work done and measured should be prepared and got signed from the contractor at the time of obtaining his signature on the running account bill, so that he is aware of the basis on which the theoretical calculations are worked out. It will also enable the Department to exercise a broad check over the consumption of these materials during execution of the work. As already mentioned above, the recovery at the rates so specified in the clause is for the materials issued in excess over the quantity which is expected to be used in the work if the material is used with prudence and economy, and is arrived at through theoretical calculations of the quantity that is required and the quantity that is not returned by the contractor. The recovery is not for excess consumption. It is therefore absolutely necessary that a notice in writing should be issued by the Engineer-in-charge to the contractor to return the materials issued in excess of the theoretical quantity as provided in clauses 42 and 10 of the contract. Only thereafter action for recovery under clause 42 should be taken."

Clause 42:
(i) (a) Schedule/statement for determining theoretical quantity of cement & bitumen on the basis of Delhi Schedule of Rates .................. printed by C.P.W.D.
(ii) Variations permissible on theoretical quantities:
(a) Cement
1. For works with estimated cost put to tender not more than Rs. 25 lakh. 3% plus/minus.
2. For works with estimated cost put to tender more than Rs. 25 lakh.. 2% plus/minus.
(b) Bitumen All Works 2.5% plus & only& nil on minus side.
(c) Steel Reinforcement and structural steel sections for each diameter, section and category 2% plus/minus
(d) All other materials. Nil


Most of the cement consumption coefficients for estimation of theoretical quantities is provided in D.S.R (Attached).
For consumption coefficients of activities/items not covered in DSR's Coefficient for Cement Consumption, consumption coefficients have to be deduced based on the nearest similar activity/item.

Note:
1. Attached files: Cement reconciliation sample example, DSR Vol II (Refer Coefficients for Cement Consumption, Pg. 444 onward) and Cement Coefficient derivation of various activities/items.
2. Cement consumption coefficient is given in Quintal/ cu.m.
Thanks for the document and information provided. One can easily understand from the same.