The cost of housing and communal services is a valuation of the natural resources, materials, fuel, electricity, fixed assets, labor resources used in the production and sale of services, as well as other costs for their production and sale.

Planning of the cost of services is carried out on the basis of data characterizing the efficient use of material, energy and labor resources and while ensuring state, minimum, social standards for the provision of services, as well as the quality, reliability and environmental safety of services.

The cost of specific services performed by housing and communal services organizations includes only those costs that are carried out at a specific enterprise. These costs are specified in the contract with the customer. If there are no contracts, then the administrative units that regulate tariffs for housing and communal services can set the cost of specific services based on the entire technological cycle, i.e. including the costs of production and sale of services to consumers.

The cost also includes those costs incurred by subcontractors who perform special work on orders from housing maintenance enterprises.

Calculation is necessary to justify tariffs, determine profits, calculate taxes, as well as assess the effectiveness of organizational, economic and technological measures related to improving the activities of housing and communal services.

The objects of cost calculation are services for each type of housing and communal services activity, and the calculated unit is:

q In housing – 1 m 2 of total area;

q In drainage – 1 m 3 of discharged waste liquid;

q In heat supply – 1 hecocalorie of supplied electricity;

q In water supply – 1 m 3 of released water;

q In hot water supply - hecacalorie of thermal energy for heating water or 1 m 3 of hot water supplied;

q In electricity supply – 1 kilowatt per hour of supplied electricity;

q In city sanitary cleaning, garbage removal - 1 m 3 of household waste;

q In street cleaning – 1 m 2 of cleaned area;

q In hotels – 1 bed-day;

q In baths – per one paid visitor;

q In laundries – 1 kg of produced linen;

q In gas supply – 1 m 3 of natural gas or 1 kg of liquefied gas.

The total area of ​​a residential unit (apartment, individual house) is determined as the sum of the areas of residential and non-residential heated premises, i.e. the total area of ​​living rooms, kitchens, bathrooms, toilets and other utility rooms of the apartment.

2. Classification of costs included in the cost of services.

To account for and plan production costs, the following classification is used:

· By economic elements, where all costs are divided into working capital costs (raw materials, supplies, fuel, etc.), fixed asset costs (depreciation), living labor costs (wages with deductions for mandatory social needs). This classification of costs is used to calculate the cost of services and to determine the amount of taxable profit.

· According to costing items. Costs are grouped according to their role in the production of services. Includes costs of maintaining the technological process, costs of management and maintenance of production. Costing makes it possible to calculate the cost per unit of service.

According to the method of attributing a certain type of service to the cost price, costs are divided into direct and indirect.

· Direct ones are related to the production of a certain type of service and are directly included in the cost of a specific service (wages of production workers, basic materials, etc.).

· Indirect are related to the work of a workshop or enterprise as a whole and cannot be directly attributed to the cost of a unit of a specific service. For example, the content of management, the content of equipment operation.

According to the degree of dependence on production volume, all costs are divided into:

ü Conditional variables that depend on the volume of services provided;

ü Conditionally constant, which do not depend on the volume of services provided. For example, rent.

According to the degree of homogeneity of costs, they are divided into simple and complex:

ð Simple – these are costs of homogeneous economic content (wages, fuel).

ð Complex, which consist of several homogeneous elements.

Production costs in foreign economic conditions also have many ways of classifying them, which in their economic content largely coincide with the Russian classification, but have different terminology. For example, all production costs are divided into explicit and implicit.

Explicit costs take the form of direct cash payments to resource providers. Explicit costs include wages of workers, commission payments to trading firms, payments to banks, payment of transportation costs, etc.

TO implicit include the costs of using resources owned by the owners of firms. These costs are not provided for in contracts, obligations, etc.

Typically, firms do not report implicit costs in their financial statements. However, they are real.

The controlling system has become widespread, i.e. profit management system. Controlling denies the need to plan and account for all costs of production and sales. It is based on the direct costing accounting system (i.e. dividing costs into fixed and variable). Such a system provides quick information regarding direct and variable costs.

Planning the cost of services in housing and communal services (cost estimates for production).

The cost estimate includes the following economic elements:

1. material costs;

2. labor costs;

3. contributions for social needs;

4. depreciation of fixed assets;

5. other costs.

According to the first article reflects the cost of materials from the outside, the cost of delivering materials, spare parts, natural raw materials, fees for the use of water bodies, the cost of purchasing fuel from the outside, purchased energy of all types, the cost of generating all types of energy, the cost of material media, services used for your own needs.

By second element includes costs for:

ð Remuneration of the main production personnel of the enterprise, including bonuses to employees, incentives and compensation payments;

ð Incentive payments for production results, including remuneration at the end of the year, bonuses to tariff rates and salaries for professional excellence;

ð Cost of products issued as payment in kind to employees;

ð The cost of uniforms remaining in the use of employees and payment for them at preferential prices;

ð Payments for continuous service;

ð Payment of educational leave for employees studying in evening and part-time forms;

ð Cost of free food, etc.

By the third element mandatory contributions are reflected in accordance with established state regulations to the social insurance authorities, pension fund, and health insurance fund. These costs are determined from the second element.

The fourth element reflects depreciation charges for the complete restoration of fixed assets owned by the enterprise for economic management or operational management. The amount of depreciation charges is determined based on the book value and approved depreciation rates, including accelerated depreciation.

According to the fifth element taxes, fees, payments, contributions to insurance funds and other mandatory deductions established by law are reflected. This also includes rewards for inventions, innovation proposals, business travel costs, fire and security costs, payment for communication services, and rental payments.

4. Features of planning, accounting and calculation of the cost of services in housing and communal services.

Costs associated with the production and sale of services when calculating are grouped into the following items:

1. Materials;

2. Fuel;

3. Labor costs;

4. Contributions for social needs;

5. Depreciation;

6. Repair fund;

7. a. Repair and maintenance or reserve expenses to pay for all types of repairs;

9. Carrying out emergency recovery work;

10. Purchased products;

11. Other direct costs, including deductions for the cost of paying for the work of the customer’s service;

12. Shop expenses;

13. General operating costs;

14. Non-operating expenses.

According to the first article the costs of raw materials and materials used in the production process and provision of services are reflected. To calculate this item, the consumption rates of each specific material used, the planned volume of work and prices per unit of resource are used. Material costs are taken into account minus returnable waste. Returnable waste is divided into those used within the organization itself and those sold externally.

According to article two costs are calculated for all types of fuel and fuel used for technological needs. The calculation is carried out similarly for article one.

According to article three Electricity is calculated as the cost of power electricity used for technological and propulsion needs. The calculation is carried out based on the norms of electricity consumption, the volume of work performed or services provided, as well as the installed power of electric motors and current tariffs.

Under article four The wages of primary production workers directly involved in the technological process for the production of services are calculated.

Under Article Five those costs are determined that are transferred according to the standards to the pension fund, state social insurance fund, and health insurance fund (35.6%).

Article six for the complete restoration of fixed assets, the amount of depreciation is calculated, which is determined based on the average annual cost of fixed assets and current depreciation rates. Depreciation charges are made by both housing and communal services organizations and the customer service, depending on who received the fixed assets.

Article seven expenses are determined according to deduction standards.

Under Article 7a Costs are calculated only in cases where housing and communal services organizations do not create a repair fund or are created only for the main objects of engineering infrastructure. This item reflects the costs of all types of repairs and maintenance. The costs of major repairs are allocated as a separate line.

According to article eight the costs of maintenance and servicing of intra-house networks are calculated in accordance with the terms of the contract.

Under article nine the costs of emergency restoration work are calculated. This is typical for water supply and sewerage services and public energy enterprises. This article is complex, which includes the cost of remuneration of workers engaged in emergency work, deductions for social needs, depreciation of equipment assigned to the emergency dispatch service, costs of fuel and lubricants used in emergency work, etc.

According to article ten the costs of paying for products purchased from outside are calculated.

Under Article 11 other direct expenses are calculated, which include contributions to insurance funds and other direct expenses not included in the listed items. Also included are deductions for payment for the work of the customer’s service, which is most often determined according to the established standard.

According to Article 12, which is comprehensive, costs are calculated using a specially established estimate, which includes the following items:

· Contributions for social needs;

· Depreciation of fixed assets for general shop purposes;

· Repair and maintenance of fixed assets for general workshop purposes;

· Occupational Safety and Health;

· Wear and tear of workshops;

· Other expenses.

According to Article 13 (complex), which consists of four sections: A, B, C and D.

A: “Costs of managing an organization.” The following items are calculated:

ü Costs for remuneration of management staff;

ü Contributions for social needs;

ü Business trips and movements;

ü Costs of paying for consultations, auditing and other services;

ü Other expenses (postal and telegraphic, lighting, heating, etc.).

B: “General business expenses” are calculated:

ü Depreciation of fixed assets for general purposes;

ü Repair and maintenance of fixed assets for general economic purposes;

ü Labor protection for general production purposes;

ü Transportation costs;

ü Personnel training;

ü Tests, experiments, rationalization and invention, maintenance and operation of environmental funds;

ü Payment of interest on loans, loans and bank services;

ü Other expenses.

B: “Fees and deductions” include:

ü Costs of organizing the enterprise as a whole;

ü Payment for technical supervision;

ü Contributions to special industry funds, etc.

D: “General operating expenses” are taken into account only in the reporting calculation and include losses from downtime, damage to materials and other material assets, when the damage cannot be recovered from the perpetrators.

Under Article 14 expenses for advertising, participation in exhibitions, fairs, etc. are calculated.

5.Features of planning the cost of services in the housing sector.

Calculation of the cost of housing services consists of two sections:

ü Natural indicators.

ü The full cost of maintaining the housing stock.

The main natural indicators are:

a) Average used total housing area in thousand m2.

b) Average occupied area of ​​non-residential premises.

The average exploited produced total area is the total total area of ​​apartments, which includes the area of ​​living rooms, kitchens, bathrooms, toilets, non-residential and other utility rooms of apartments, as well as the area of ​​loggias, balconies and terraces, which are calculated according to the following coefficients:

§ For loggias – 0.5;

§ For balconies – 0.3;

§ For ordinary remote balconies – 0.25;

§ For verandas and cold storage rooms – 1.0;

The overexploited area of ​​non-residential premises includes the area of ​​retail, warehouse, industrial, office, cultural and amenity premises, including the auxiliary areas located in them (lobbies, corridors, staircases, etc.).

The size of the average operating area per year is calculated by the formula:

S 1 , … , S 12 – the exploitable reduced area of ​​housing (non-residential premises), respectively, at the beginning of each month of the year.

S 1 ’ – exploited reduced total area of ​​housing or area of ​​non-residential premises or non-residential premises as of January 1 of the following year.

The quarterly average exploited area is calculated in the same way.

The second section includes the following articles:

1. Repair of structural elements of residential buildings in total, including:

§ Remuneration for workers performing repairs on structural elements of residential buildings;

§ Materials;

§ Other direct costs for the repair of residential structural elements of residential buildings.

2. Repair and maintenance of all in-house engineering equipment, including:

§ Contributions for social needs;

§ Materials;

§ Other direct costs for repairs and maintenance of in-house and utility equipment.

3. Improvement and ensuring the sanitary condition of residential buildings and adjacent areas, including:

§ Remuneration for workers performing repairs and maintenance of in-house equipment;

§ Contributions for social needs;

§ Materials;

§ Electricity;

§ Third-party company services;

§ Other expenses to ensure the sanitary condition of residential buildings and adjacent areas.

4. Repair fund (major housing repairs). It is created for the purpose of carrying out the necessary work related to major repairs. It is necessary to use the funds from the repair fund for their intended purpose. The formed reserve for the repair fund is reduced by the amount of capital repair work provided. The unused portion of this fund is not charged and is accumulated for subsequent periods. The standards for deductions to the repair fund are approved, as a rule, for a year. For municipal and state housing stock - local government bodies and organizations under economic control and operational management in which the housing stock is located. For private housing stock, standards are approved by homeowners. To establish standard deductions for major repairs, it is necessary to have data on the composition and condition of the housing stock, existing types of development, the frequency of major repairs, as well as the consumption rates of material, labor and financial costs for each type of repair work.

5. Other direct costs, including:

§ Payment for customer service work;

§ Deductions for property insurance;

§ Other costs.

6. General operating costs include:

§ Labor costs for management staff;

§ Contributions for social needs;

§ Expenses for maintaining office premises;

§ Office expenses;

§ Postal and telegraph;

§ Travel allowances;

§ Audit, etc.

7. Total operating costs. Defined as the sum of all first six articles.

8. Non-operating expenses. These are the costs of advertising, participation in exhibitions and fairs.

9. Total expenses at full cost. Defined as the sum of the seventh and eighth articles.

10. Cost of maintenance and repair of the total housing area per 1 m2.

11. Cost of maintenance and repair of non-residential area 1 m2.

12. Total income, including:

§ From the population;

§ Reference – an economically justified tariff is indicated;

§ Tariff for the population.

6. Features of planning the cost of services in the water supply and sewerage sector.

Calculation of the cost of services in the water and wastewater sector consists of two sections:

1. Natural indicators, characterizing the volume of services provided, which must be reflected in the service agreement. The calculation is made separately for water supply and sanitation. Moreover, the cost is formed according to the stages of the technological process:

A- Water supply:

v Raised water;

v Expenses for own needs;

v Received water from outside;

v Water is supplied to the network;

v Water sold - total

To the population;

Water was released to other water pipelines.

B-Water disposal:

Wastewater passed_total

From the population;

Adopted from other communications;

Passed through treatment facilities - total

for biological treatment

wastewater was transferred to other sewers for treatment.

2. Expenses of enterprises according to costing items.

Calculation of the cost of services for both water supply and disposal is carried out according to repartitions. Features of calculating the cost of services in the water supply and sewerage sector are:

· reflection in the cost of depreciation services, depending on who has been transferred to the economic management of infrastructure facilities (networks, treatment facilities, pumping stations, etc.) or the water and wastewater services organization or the Customer's service;

· creation of a repair fund for objects that, due to their volume and technical properties, cannot be repaired within one calendar year in order to evenly include upcoming expenses for the repair of fixed assets in the cost of services based on the book value of fixed assets and deduction standards;

· reflection in the cost of services of the repair fund, depending on who the engineering infrastructure objects are transferred to for economic management - the water and wastewater services organization or the Customer's service;

· inclusion of a separate item in the cost of water supply services - payment for purchased water;

· formation of a comprehensive item in the cost of services for emergency restoration work;

· inclusion in the cost of water and wastewater services services the costs of maintaining and servicing intra-house networks when such a procedure is established by the authorities regulating tariffs.

If a water and wastewater management organization has its own laboratory for determining water quality, then the shop expenses in the section “Water (waste liquid) purification” should include the costs of its maintenance: labor costs for laboratory workers, social contributions, depreciation of equipment, payment analyses, samples, etc.

Features of planning the cost of services at heat and electricity supply enterprises.

Calculation of the cost of heat and electricity services consists of two sections:

· Natural indicators;

· Full cost of supplied thermal (electric) energy.

The natural indicators for heat supply include the following:

· thermal energy generated;

· consumption of thermal energy for own needs;

· received thermal energy from the outside;

· loss of thermal energy;

· thermal energy was supplied to all consumers, including the population.

Natural indicators characterizing the work of electricity supply organizations include:

· electricity generated;

· electricity consumption for own needs;

· received electricity from the outside;

· loss of electricity;

· electricity was supplied to all consumers, including the population.

These natural indicators must correspond with the indicators of the service contract.

Losses of thermal and electrical energy at the planning stage are determined according to the standard agreed upon by the regulatory organization depending on the state of fixed assets, incl. networks. Losses in excess of the standard are reflected in the actual cost of services and worsen the financial results of the organization.

Heat supply organizations must keep separate records of heat energy supplied for heat supply and heat energy supplied for hot water supply needs.

The need to maintain such records is due to the uneven consumption of these services throughout the year: central heating (during the heating season), hot water supply (all year round).

In calculating the cost of supplied heat and electricity, the costs of producing heat and electricity and its distribution are separately reflected. The calculation unit for calculating the cost and its accounting in heat supply authorities is Gcal of supplied heat energy, and the electricity supply is kW/hour of supplied electricity.

Features of planning, accounting and calculating the cost of services in heat and electricity supply organizations are:

1. Reflection in the cost of depreciation services, depending on who these objects (engineering infrastructure) are transferred to - the heat, power supply organization or the Customer’s service;

2. Creation of a repair fund for objects that, due to technical properties, cannot be repaired within one calendar year in order to evenly include upcoming expenses for the repair of fixed assets in the cost of services.

3. Reflection in the cost of repair fund services depending on who received the infrastructure facilities;

4. Inclusion of a separate item in the cost of services - payment for heat (electric) energy received from outside, including used for own needs;

5.Losses and unaccounted expenses of the material carrier of the service;

6. Formation of a comprehensive item in the cost of services for emergency restoration work;

7. Reflection in the cost of services of the costs of maintaining and servicing intra-house networks, if such a decision is made by regulatory authorities.

Topic 6: “Planning the production and sale of services (production program) at municipal enterprises”

The production program of a municipal enterprise is the main section of the economic and social development plan of the enterprise, since it reflects the final result of the enterprise’s activities - the volume of products and services. The production program has a decisive influence on the formation of other sections of the economic and social development plan. Based on the indicators of the production program, calculations are made of the enterprise's needs for materials, a plan for labor and wages is developed, production costs, profit margins, and capital costs for the development of the enterprise are determined. In turn, other sections of the economic and social development plan influence the level of indicators of the production program, which determines their close relationship and interdependence.

When developing a production program, they proceed from the needs of the population and other consumers of the city for these products (services), the volume of which is determined by the regulatory method. The essence of this method is that the city’s need for specific services (products) according to the annual plan is established: for the population - by multiplying the planned average annual number of residents by the average consumption rate of this type of product (service), for industrial and other consumers - on the basis of production needs.

When developing a production program, it is taken into account that the city population and other consumers can be served by both municipal enterprises and departmental enterprises. Therefore, after determining the general need of the city for services of this type for the planned year, the need of subscribers served by municipal enterprises is determined.

Satisfying the city's need for products (services) of municipal enterprises is achieved not only by commissioning new capacities through capital investments, but also by carrying out organizational and technical measures aimed at improving the use of existing capacities, as well as reducing losses and unaccounted expenses, reducing the use products for own production needs.

The most important prerequisites for proper planning and development of a production program are: technically permissible intensification of the operation of equipment and structures by choosing the optimal mode, modernizing and improving technological processes.

When developing the production program of enterprises, they first calculate the production capacity (capacity of the enterprise), develop measures for the most intensive use of production capacities in conditions of maximum satisfaction of the population's needs for services of this type, and also determine the total volume of work and their cost for preventive maintenance and repair of basic equipment. funds.

The production program of enterprises in various sub-sectors of the urban economy is characterized by a different system of indicators reflecting their specific activities.

1. Methodology for calculating the planned indicators of a housing organization

The main indicators that determine the economic activities of housing organizations are:

Average exploited total area of ​​the housing stock (sq. m);

Average exploited area of ​​non-residential premises (sq. m);

The scope of work for the maintenance and repair of the housing stock in accordance with the contract for contract work or in its absence, the Rules of Technical Operation.

These indicators predetermine the costs of housing organizations for the main type of activity.

The average exploitable total area of ​​the housing stock is the average annual size of the total area of ​​residential buildings and residential premises in other buildings.

The area of ​​non-residential premises means the area of ​​retail, warehouse, office, industrial and cultural and amenity premises, including the area of ​​auxiliary premises located in them (lobbies, corridors, staircases, etc.).

The average exploited total area of ​​the housing stock is determined by the formula:

S G = ½ S 1 + S 2 + …….+ S 12 + ½ S 1 ¢ /12

where S G - annual average exploited reduced total area (housing and area of ​​non-residential premises);

S 1 , S 2 , ……S 12 - operating reduced total area of ​​housing (area of ​​non-residential premises), respectively, at the beginning of each month of the year;

S 1 ¢ - operational reduced total area of ​​housing (area of ​​non-residential premises) as of 01.01. the year following the reporting year.

The average exploited reduced total area of ​​housing is the total total area of ​​apartments, that is, the area of ​​living rooms, kitchens, bathrooms, toilet rooms, non-residential and other utility rooms of the apartment, as well as the area of ​​loggias, balconies and terraces, which is taken into account with the following coefficients:

for loggias – 0.5;

for balconies – 0.3;

for ordinary remote balconies – 0.25;

for verandas and cold storage rooms - 1.0.

Cost calculation is calculated for the maintenance and repair of housing stock. It includes the following articles:

1. Repair of structural elements of residential buildings - everything,

including:

Remuneration for workers performing repairs on structural elements of residential buildings;

Materials;

Other direct costs for the repair of structural elements of residential buildings.

2. Repair and maintenance of all in-house engineering equipment,

including:

Remuneration for workers performing repairs and maintenance of in-house equipment;

Contributions for social needs;

Materials;

Other direct costs for repair and maintenance of in-house engineering equipment.

3. Improvement and ensuring the sanitary condition of residential buildings and surrounding areas of everything,

including:

Remuneration of workers engaged in landscaping and maintenance;

Contributions for social needs;

Materials;

Third-party company services;

Other expenses to ensure the sanitary condition of residential buildings and local areas.

4. Repair fund (major housing repairs).

5. Other direct costs, including:

Payment for the work of the “Customer” service (management company);

Deductions for property insurance;

Other expenses.

6. General operating expenses.

7. Total operating costs.

8. Non-operating expenses (advertising expenses, participation in exhibitions, etc.).

9. Total expenses at full cost.

Separately, the cost calculation shows the cost of maintenance and repair of 1 m 2 of total housing area and the cost of maintenance and repair of 1 m 2 of non-residential premises.

The cost of maintenance and repair of non-residential premises is determined by the following formula:

where C NZh is the cost of maintaining and repairing the area of ​​non-residential premises per 1 m 2 of total area;

With total - the total cost of maintaining and repairing residential buildings;

R - expenses for maintaining the housing stock, which are attributed to the maintenance of non-residential space;

Sf - average exploited total area;

S nzh - average exploited area of ​​non-residential premises.

The cost of maintaining and repairing the total area of ​​housing is determined as the difference between the total cost of maintaining and repairing residential buildings and the cost of maintaining and repairing non-residential premises, that is

,

where Cf is the cost of maintaining and repairing the total area of ​​housing per 1 m 2 of total area of ​​housing.

2. Features of calculating planned indicators in the hotel industry

The hotel operating program contains the following indicators:

Number of rooms, including:

single,

double,

multi-bed (dormitories);

One-time capacity, places ( M i );

Total number of calendar space-days on the farm, thousand space-days ( MS j) is determined by the formula:

,

where D- number of days in a year;

Used place-days ( MS isp) is determined by the formula:

MS isp = MS To - MS R - MS etc,

where MS To, MS r and MS pr - accordingly, place-day calendar, under repair, downtime.

MS pr = 2-4% of MS exp

MS exp = MS To - MS r

Bandwidth utilization rate;

Number of temporary additional place-days provided, thousand place-days;

Number of space-days provided at increased rates, thousand space-days;

Total amount of income from the sale of services, thousand rubles. everything, including:

for the provision of beds, of which:

for permanent beds;

for other paid services;

The total amount of income from the sale of services minus the difference in tariffs, thousand rubles.

Single occupancy determines the number of beds available in rooms and dorms.

The number of places - days of stay of rooms and dormitories under repair is determined according to the plan for capital and current repairs of the hotel.

Capacity utilization rate characterizes the efficiency of a hotel.

Hotel income for the provision of beds is calculated on the basis of current tariffs and the number of beds provided in rooms and hostel rooms according to the bed-day plan.

To plan, you need to know the hotel's category and room categories. The bit depth is determined by Gosstandart. The main section of the plan is the plan for using the hotel fund.

The tariff is set according to the following formula:

T=C+(3-10% of C)+P,

where P is profit.

The level of profitability (profitability) for hotels is 15 – 20%.

A feature of labor planning is the determination of the payroll number of workers:

Hcn = H I'm in * K n er,

where H turnout – turnout number of workers,

TOner – coefficient that takes into account the increase in the number of workers present due to absenteeism.

,

where R With, R d – duration of a shift at a given workplace and a worker of a given profession;

D slave and D n – the number of days of work and absenteeism at a given workplace during the year.

3. Features of calculating the water supply production program

The production program of the city water supply system is developed according to indicators that reflect the entire water supply process: lifting, processing and transporting water to consumers.

The production program includes the following indicators:

Water supply by pumping stations of the first rise, thousand m 3 ;

Receipt of untreated water from outside, thousand m3;

Supply of untreated water to consumers for technical needs through special networks, thousand m 3 ;

Water passing through treatment facilities, thousand m 3 ;

Water consumption for own production needs, thousand m 3 ;

Receipt of purified water from outside into clean water reservoirs, thousand m3;

Water supply by pumping stations of the second lift thousand m 3;

Receiving purified water from outside directly into the network, thousand m 3 ;

Water leaks and unaccounted water consumption:

a) thousand m3.

b) % of the water supplied to the network;

Useful supply of water to consumers, thousand m3. including:

a) to the population,

b) municipal and household enterprises,

c) industry, transport and other consumers;

Average tariff per m 3 – rub.;

Total income from water sales, thousand rubles;

Income from the sale of water to the population, thousand rubles.

From the list of indicators of the production program it follows that the actual production of water by the city water supply system is much greater than the useful supply to its consumers. This excess consists of water consumption for own needs (for washing filters and specific clarifiers), as well as leaks in networks and unaccounted expenses. Reducing water consumption for own needs and water losses should be provided for with such an increase in production efficiency as a production reserve for improving business results.

The rise of water by pumping stations of the 1st rise is determined by calculation depending on their total supply, if the remaining parts of the water supply system (treatment facilities, pumping stations of the 2nd rise, water pipelines) do not limit the supply of water to the network. If there are limiting links, then the amount of water raised by pumping stations of the first lift is reduced accordingly.

Individual water supply companies buy water from outside - from departmental water supply companies that have excess capacity. This water can be supplied in purified or unpurified form. Untreated water is purchased by the water supply system if there is a special network for distribution to consumers for technical needs or if there is excess capacity of its own facilities.

The rise of water by pumping stations of the second lift is determined as the difference between the amount of water passed through treatment facilities and spent for its own production needs. To the resulting difference is added the amount of purified water that the water supply company buys from outside.

The total water supply to the network is determined as the sum of the amount of water raised by pumping stations of the second lift and the amount of purified water received directly into the network.

The useful supply of water to consumers for the planned period is determined as the difference between the planned amount of total water supply to the network and water losses (leaks and unaccounted for water consumption).

4. Features of calculating the sewerage production program

The production program for urban sewerage contains the following indicators:

Total wastewater flow, thousand m 3 ;

Pumping of wastewater - total, thousand m3, including pumping stations;

Passage of wastewater through treatment facilities, thousand m 3, incl.

a) for mechanical cleaning:

· settling tanks

· methane tanks

· sludge beds

b) for biological treatment:

· irrigation fields

· filter fields

· biofilters

· airtanks

· secondary settling tanks;

Specific gravity of wastewater passed through treatment facilities, %, including for biological treatment;

- % of discharged wastewater (relative to useful water supply);

Average tariff for wastewater disposal, rub./m3;

Income for wastewater disposal, thousand rubles, including from services to the population.

The sewerage production program is developed based on the needs of the settlement for wastewater disposal and taking into account the throughput of its leading links.

The total wastewater flow according to the plan is determined depending on the amount of water supplied by the water supply system. Almost the total wastewater flow for the planned period is equal to the amount of useful water provided by the plan to all consumers connected to the sewer networks.

Sewerage capacity generally refers to its ability to remove, purify and disinfect a certain amount of wastewater per unit of time. Based on this, the sewerage capacity as a whole is determined by its leading links, which are: main and regional collectors, main and regional pumping stations and treatment facilities.

In practice, when the throughput of treatment facilities does not correspond to other leading links or in the absence of treatment facilities, wastewater is partially or completely discharged into reservoirs without treatment.

In this case, the sewerage capacity as a whole is determined by the throughput of one of the first two links that limit the passage of wastewater. If wastewater is discharged to treatment plants through a gravity collector, then the sewerage throughput is determined by the throughput of this collector. In cases where wastewater is supplied to treatment facilities by pumps at a pumping station, the sewerage capacity is determined by the performance of the working pumps at the pumping station.

The passage of wastewater through treatment facilities depends on the total amount of wastewater discharged by the sewerage system and the throughput capacity of the treatment facility. The throughput capacity of mechanical treatment facilities is determined by the throughput of the main link of mechanical treatment - primary settling tanks, since the productivity of other structures intended for sludge treatment (methane tanks, sludge platforms, etc.) usually corresponds to the amount of sludge formed in primary settling tanks.

The throughput capacity of a biological treatment plant (biofiltration or aeration) is determined by the throughput of one of the sections of the treatment plant (primary settling tanks, biofilters or aeration tanks, secondary settling tanks) that limit wastewater treatment.

So, for example, when the throughput of primary settling tanks is less than that of biofilters or aerotanks, the throughput of a biological treatment station is set according to the throughput of the primary settling tanks. If the throughput of biofilters or aerotanks is less than that of primary settling tanks, then the throughput of the biological treatment station is set according to the throughput of the biofilters or aerotanks.

5. Features of calculating planned indicators of a laundry enterprise

The purpose of the laundry facility, i.e. The final result of its activities is the provision of services to the population and other consumers of laundry processing.

The laundry production program contains the following indicators:

Total number of washing machines;

One-time capacity of machines, kg;

Average laundry production capacity per shift, last year, kg/shift;

Laundry production capacity for the period, t;

Number of days of laundry operation in the period;

Shift rate;

Passage of linen for a period in t,

including:

a) for the population;

b) laundry processing organizations that are included in consumer services for the population;

c) other enterprises and organizations;

Specific gravity of linen processed for the population;

Production capacity utilization rate for the period;

Total reduced mass of laundry;

Production program in general terms, thousand rubles,

including

a) for processing the laundry of the population;

b) for processing linen of consumer service organizations;

c) for processing linen of other organizations;

d) for other works and services.

The initial basis for developing a production program is the production capacity of the laundry, which is determined by the productivity of the washing shop, because It is where the main and most labor-intensive laundry processing operations take place. The production capacity of all other workshops (sections) must correspond to the production capacity of the washing workshop so that the washed laundry is completely processed at subsequent stages of the technological process. In the event of a disproportion in the development of individual sections (shops) of the laundry, for example, washing or drying and ironing shops, in terms of increasing production efficiency, measures can be planned aimed at eliminating or reducing existing disproportions so that they do not cause an underestimation (compared to the possible throughput ) planned volume of services.

The production capacity of the laundry is determined by the formula:

where P is equipment productivity per shift, kg of dry laundry;

Fef is the effective operating time of the equipment.

In laundries, due to the specific operating mode of washing machines, as well as the established practice of planning and accounting for capacity, the shift duration of the installed equipment (washing machines) is first determined.

Shift productivity is calculated depending on the load weight of the laundry and the maximum number of washing machine cycles per shift. Since the productivity of washing machines of different brands is different, the following formula is used to determine the total replacement productivity:

,

where Ei is the design capacity of the i-th brand of washing machine, kg of dry laundry;

T i – number of cycles per shift of the i-th brand of washing machine;

n i – number of washing machines of the i-th brand;

m - number of brands of washing machines;

The design capacity of washing machines is accepted within the limits of the passport capacity for laundry of I – III degree of contamination, for IY degree – 0.8.

The number of machine operating cycles per shift depends on the laundry washing mode, taking into account the time for loading and unloading laundry into the machine, as well as the time for preparatory and final work.

Calculations have established the number of cycles of one machine during an 8-hour shift: 6 - for non-automated and semi-automated washing machines; 7 - for automated ones.

The effective time of the washing machine is determined by the following formula:

Fasr = (Drab - Dn) * C,

where Drab is the number of working days of the laundry per year;

Дn – planned loss of time for equipment repairs in accordance with the schedule of preventive maintenance;

C – number of laundry shifts per day.

The production capacity utilization rate is determined by the formula:

Km = B: M,

where B is the amount of dry laundry processed.

The calculation of the total reduced weight of linen is caused by the heterogeneity of the services provided (washing in nets, complete processing of linen, complete processing of linen with starching), as well as a different assortment of linen (individual from the population, mass from enterprises and organizations). Thus, laundries provide services of varying labor intensity, depending on the structure of which, both the total amount of income and expenses and the total costs of normalized working hours vary significantly over periods. This makes it impossible to use the indicator “volume of linen in physical terms” for planning cost and labor productivity.

To calculate the mass of laundry in the given expression and compare it by periods, in practice they use a system of reduction coefficients:

Underwear of organizations - 1.0;

Underwear of the population with incomplete processing (washing clothes in nets) - 0.8;

Linen of the population with full processing - 1.5;

Linen of the population with full processing and starch - 3.0.

The last indicator of the production program “The production program in monetary terms reflects the laundry’s income, which is calculated by customer groups. In addition, the calculation of income includes additional services to the population:

Reception and delivery of linen to your home,

Sewing marks,

Linen repair and rental, etc.

Features of calculating planned performance indicators for a bathhouse

The bathhouse operational program includes the following indicators:

One-time capacity at the beginning of the year (places) – total,

including,

departments

a) highest category;

b) 1st category;

c) II category;

d) III category,

numbers

a) highest category;

b) 1st category,

shower rooms of the first category;

bath-shower blocks of the 2nd category;

bathrooms

souls.

Average capacity (places) – total (including by departments and rooms);

Working hours per week (days) – total;

Number of hours of work per week (hours) – total (including by departments and numbers);

Number of calendar days of downtime per period (days) – total (including by departments and numbers;

From capital downtime days:

a) major repairs and redevelopment;

b) other reasons.

Number of operating hours of the bathhouse during the period – total (including for individual rooms);

Average duration of one wash (hour) – total (including by department and room);

Possible capacity of the bathhouse (thousand washes) – total (including by departments and rooms);

Planned passage of visitors (thousands of washes) – total (including by departments and rooms);

Bandwidth utilization rate – total (including by departments and rooms);

Average tariff for one wash (RUB);

Total amount of income (thousand rubles).

One of the main indicators of the operational program is the one-time capacity, which shows how many visitors can simultaneously use the departments and rooms available in the bathhouse.

The indicator “one-time capacity at the beginning of the year is determined based on the inventory number of changing places, regardless of whether the departments, rooms are in operation, under repair or downtime for other reasons.

The capacity of the bath is set:

For baths of a regular type - according to the number of seats in the general dressing room, if there are separate rooms - according to the number of seats in their dressing rooms;

For bathroom departments - according to the number of installed bathtubs (cabins);

For shower rooms with individual cabins - according to the number of shower horns, and for shower rooms with common dressing rooms - according to the number of dressing places.

The average capacity for the period differs from the capacity at the beginning of the period in cases where during the planning period the capacity of the bathhouse changes due to the redevelopment of premises or the commissioning of new departments and rooms.

The average one-time capacity is determined by the formula:

M = (Mn + Mk) : 2,

where, Mn is the one-time capacity of the bathhouse at the beginning of the planning period;

Mk - the same for the end of the year.

The number of days the bathhouse is open is approved by the municipality, and the number of hours of operation is according to the schedule. Depending on the volume of repair work, the number of calendar days of downtime is planned accordingly.

The number of bathhouse operations per period is determined by multiplying the number of operating hours per week by the number of working days in the planning period.

The average duration of one wash is taken according to established indicators for departments and rooms.

The possible bath capacity is calculated using the formula:

where, Mi – average one-time capacity of the i-th compartment (room);

Di – calendar number of days of operation of the i-th department (number) during the planning period;

ri – number of operations of the i-th department (room) per day;

Ti – average productivity of one wash in the i-th compartment (room);

n – number of branches and rooms in the bathhouse.

The planned vacation of visitors is determined taking into account the established operating hours of the bathhouse and downtime for various reasons provided for by the plan according to the formula:

,

where r i is the number of hours of operation of the i-th department (room) in the planning period.

The ratio of the planned passage of visitors and the possible throughput characterizes the utilization rate of the bathhouse's throughput.

7. Features of calculating the planned indicators of green enterprises

Green farming has a number of features arising from the nature of growing plants, the duration of the production process, which ranges from several weeks to many years and causes the need for significant working capital; seasonality in work, a large variety of products (trees, shrubs, seeds, etc.), a large proportion of earthworks (cultivation and preparation of soil, digging holes and ditches, etc.)

Urban green areas are of four types:

Lawns making up 70% of the area allocated for planting

Trees occupying about 9% of the area

Shrubs, approximately – 6%

According to their purpose, urban green spaces are divided into public purposes (parks, boulevards, city gardens, squares); restrictive use (yard plantings, plantings at schools, kindergartens, etc.); special purpose (plantings on streets, water-protected areas, etc.). The size of green spaces for public use depends mainly on the population of the city, while green spaces for limited use depend on the nature of the development.

The volume of services provided by green farming is determined in production programs that are developed for individual production units.

The production program of nurseries and flower farms is determined mainly by the availability of land, shelving and park space, the crop and crop rotations used, the nature of the technology and organization of production. The production program should be as close as possible to the production capacity of nurseries and flower farms.

The production program for the sale, production and stocking of products in nurseries and flower farms is drawn up taking into account the full satisfaction of the demand for trees, shrubs and flowers, both for the formation of the city and for the population.

To draw up a production program for the exploitation of land plantings, it is necessary to have a list of all green public facilities available in the city, the care of which is entrusted to specialized city organizations. The operation plan (care of green spaces) for departmental green spaces is drawn up by the department and financed from the funds of the relevant department.

A plan for the overhaul of green spaces, paths, lawns, and facility equipment is also being drawn up. Major repairs of green spaces include planting trees and shrubs to replace those that died for some reason or new planting of trees and shrubs on existing objects in order to improve the range or decorative design of objects.

Funding for major repairs of green spaces is provided from the city budget.

The scope of major repairs is determined on the basis of the list of defects, which indicates the list of trees and shrubs to be replaced and the reasons for replacement.

When calculating the cost of production of green farming production enterprises (floriculture farms and nurseries), they take into account the diversity of crops and varieties, significant differences in growing periods, different purposes of grown plants, movement of plants during the production cycle from department to department, from school to school (in nurseries) and from greenhouses to parks and open ground (flower farms.)

Taking these features into account, cost calculations are compiled by plant groups, by years of cultivation and by schools. Plants are grouped together based on the similarity of agricultural technology and cultivation.

In the structure of the cost of flower and tree and shrub products, the largest share is occupied by wages, and the cost of flowers has a significantly higher share of depreciation than in the cost of tree and shrub products. This is explained by the presence of more significant fixed assets (greenhouses, greenhouses, etc.)

A characteristic feature of green farming is the large share of working capital in work in progress. This is due to the length of the production cycle.

Planning of the main volumetric indicators of green enterprises is carried out on the basis of technological maps, which show the entire sequence of operations for a certain type of work, the labor intensity of the work, the materials and mechanisms used. As a result of the volume of work, the need for labor and materials is calculated. Taking into account current prices, the costs of performing work and the cost of seasonal work performed are calculated.

At enterprises growing green products, the calculation method for planning work is used similar to that in agriculture.

8. Features of planning at road and bridge enterprises (RBM)

DMH refers to external improvement enterprises (roads, bridges, etc.).

The purpose of DMX is to ensure the movement of goods and population around the city.

A feature of the DMH is that roads, on the one hand, act as production assets, and on the other, as non-production assets intended to serve the population. Roads must meet the requirements of a certain traffic intensity and safety.

Roads are characterized by different designs and types of surfaces.

The initial data for calculating the production program are:

1) inventory data on the area of ​​operation of pavements, differentiated by type, quality of pavements, traffic intensity (S);

2) standards for the volume of work for current repairs and maintenance of roads, in square meters. meters of urban road pavements (N);

3) the cost of 1 sq.m of work on current repairs and maintenance of roads.

Calculation is carried out according to estimates. Objects of repair work are formed on the basis of contracts with customers (municipalities).

DMH Features:

1. Seasonal nature of work.

2. High share of materials costs in the cost of work.

3. A separate plan for the use of mechanisms and their repair is drawn up.

The production program is compiled quarterly. The planned annual work objects are divided into quarters in accordance with climatic conditions (the length of the working season and the production capacity of the road maintenance organization).

Operating costs for DMX consist of the following costs:

Cost of materials, including transportation and procurement costs;

II. Formation of certification commissions, their composition and work procedure

II.3 For inactive locomotives and cars of motor-car rolling stock

In this article we will touch upon the issues of managing an apartment building, calculating fees for the maintenance and repair of residential premises, prices and tariffs for utility services in the case of management of the building by a management company.

Most of the population in large cities are owners of apartments in an apartment building.

An apartment building can be managed:

• directly by the owners of premises in an apartment building;
• a homeowners' association or a housing cooperative or other specialized consumer cooperative;
• managing organization.

The management of an apartment building must ensure favorable and safe living conditions for citizens, proper maintenance of common property in an apartment building, resolving issues regarding the use of said property, as well as the provision of utilities to citizens living in such a building.

Managing an apartment building requires special knowledge and experience. Therefore, owners are increasingly resorting to the services of specialized organizations, such as management companies. The relationship between the parties - the management company and the property owners - is based on a contractual basis.

Managing organization is a legal entity, regardless of its organizational and legal form, as well as an individual entrepreneur who manages an apartment building on the basis of an apartment building management agreement.

The activities of management organizations are regulated by the Housing Code of the Russian Federation, the Rules for the implementation of activities for the management of apartment buildings, approved by Decree of the Government of the Russian Federation of May 15, 2013 No. 416 (as amended on March 26, 2014).

Apartment building in accordance with clause 9 of Art. 161 of the RF Housing Code can be managed by only one management organization.

If the owners decide to entrust the management of the house to a management organization, then a written agreement for the management of the apartment building is concluded with it. The terms of the management agreement for an apartment building are regulated by the Housing Code of the Russian Federation.

Information required for disclosure is posted at the discretion of the management organization:

• on the website of the management organization;
• on the website of the executive body of the subject of the Russian Federation, determined by the highest executive body of state power of the subject of the Russian Federation;
• on the website of the local government body of the municipality in whose territory the management organization operates.

Management company expenses

The management company's expenses can be divided into the following types:

• expenses for maintaining the entrance to a residential building;
• expenses for renovation of residential premises;
• expenses for current repairs of common property in an apartment building;
• capital repair costs;
• expenses for maintaining the local area.

Costs for maintaining the entrance to a residential building

The costs of maintaining the entrance to a residential building include:

• expenses for maintaining entrance doors, intercoms, mailboxes, windows, elevators, garbage chutes, electrical equipment, heating systems in good condition;
• expenses for keeping walls, floors, windows, elevators and garbage chutes clean.

• monitor the air temperature in the entrance (the air temperature must be at least +16 C˚), immediately replace broken glass in the doors and windows of the entrance;
• monitor the serviceability of the structural elements of the entrance and repair them in a timely manner;
• carry out daily wet sweeping of the stairwells of the first two floors and areas in front of the garbage chutes;
• remove waste from the garbage collection chamber daily and clean it;
• wash the elevator floor daily;
• 2 times a month, carry out wet cleaning of all staircases and flights in buildings without an elevator;
• Once a month, carry out wet cleaning of all staircases and flights in buildings equipped with an elevator;
• Wash, clean and disinfect all elements of the garbage disposal once a month.

Residential renovation costs

The costs of repairing residential premises and internal engineering equipment that belongs to the owner of the property are not included in the monthly payment. Nevertheless, the management organization must maintain in order and, if necessary, repair the common property located in the apartment.

The managing organization is obliged:

• maintain and repair risers for cold and hot water supply and sewerage;
• monitor the performance of ventilation systems;
• in apartments with gas stoves, regularly check the safety of the gas equipment installed in the apartment;
• ensure uninterrupted operation of the heating system, repair equipment if necessary;
• monitor the condition of the walls of the house, carry out repairs, including major ones, if the damage occurred due to the fault of the management organization.

Expenses for current repairs of common property in an apartment building

The managing organization is obliged:

• maintain and repair water supply and sewerage systems;
• monitor the performance of automatic fire protection and smoke removal systems;
• in houses with gas stoves, regularly check the safety of the gas supply system;
• ensure uninterrupted operation of the heating system and internal engineering systems and equipment, promptly eliminate emergency situations;
• repair the roof.

Work to stop leaks due to faulty roofing is carried out by the management organization during the shift, minor roof repairs are carried out in favorable weather conditions during the day, and replacement of the roofing covering up to 50% is carried out at the expense of routine repairs.

Expenses for major repairs

The decision to carry out major repairs of common property is made at a general meeting of owners. The district government can provide organizational and information support for holding the general meeting.

For your information

State program of the city of Moscow “Housing” for 2012-2016. provision is made for the provision from the budget of the city of Moscow of subsidies for major repairs of common property of owners of premises in apartment buildings in Moscow with shared financing of expenses from the funds of owners of premises in apartment buildings. Subsidies are received by homeowners' associations, housing cooperatives, and management organizations. The participation and control of residents is the key to quality repairs.

The General Meeting of Owners decides:

• on carrying out major repairs of the common property of the house;
• on shared financing of repairs at the expense of the owners of premises in the house.
• approves the types, volumes and timing of work;
• approves preliminary cost calculations by type of work;

Management organizations submit an application for a subsidy to the Department of Capital Repairs (DKR) of the city of Moscow. The procedure for providing subsidies and the composition of the application is determined by a decree of the Moscow Government dated December 6, 2011. No. 575-PP.

Home management services must be provided in a timely manner and comply with the requirements of the Rules for the Provision of Utilities.

Management company income

The income of the management company includes:

• the amount of payments received from the owners of premises in apartment buildings to the management organization under the agreement for the management of apartment buildings (house management fee);
• funds received from the population in excess of rent (additional repairs of apartments, installation of sanitary products or replacement of those that have become unusable due to the fault of residents, etc.);
• funds received from tenants for utilities, maintenance and repairs of an apartment building;
• funds from intermediary activities (receiving agency fees from resource supply organizations for collecting utility bills).

In accordance with sub. 14 clause 1 art. 251 of the Tax Code of the Russian Federation, income does not include funds for targeted financing, namely:

• budget funds allocated to management organizations for the management of apartment buildings, aimed at shared financing of capital repairs of apartment buildings (in particular, budget funds provided by the Housing and Communal Services Reform Assistance Fund for shared financing of capital repairs of apartment buildings);
• funds from owners of premises in apartment buildings, transferred to the accounts of the management company, aimed at financing repairs and major overhauls of the common property of apartment buildings.

Let us give an example of calculating the cost of services, accounting for income and expenses by a management organization.

Example

At a general meeting, the owners of the apartment building decided to entrust the management of the building to the Management Company Vostok LLC and entered into a management agreement with it for a period of 3 years.

Under the terms of the agreement, the management company, within an agreed period for a fee, undertakes to:

• provide services and perform work for the proper maintenance of common property in this apartment building;
• provide utility services to the owners of the premises and persons using the premises in this building;
• carry out current and major repairs of the common property of this house;
• carry out other activities aimed at achieving the goals of managing an apartment building.

The total area of ​​this apartment building is 12,546 m2.

The apartment building consists of:

• 204 residential premises - apartments owned by individuals;
• non-residential premises (utility rooms used for storing equipment, located on the ground floor).

The management company enters into contract agreements with specialized organizations for comprehensive maintenance of an apartment building, which includes:

• maintenance of premises;
• emergency dispatch service;
• waste collection and removal;
• sanitary maintenance of common areas and local areas;
• maintenance of utility networks up to the limit of operational responsibility.

Housing and communal services are carried out strictly in accordance with current regulations on the maintenance and repair of housing stock based on cost estimates.

Cost estimates for managing an apartment building include:

1. Expenses under contracts with resource supply organizations for cold and hot water supply, sewerage, electricity supply, gas supply (if available), heating (heat supply).

The procedure for determining the volume of cold and hot water supply, sanitation, electricity, heating (heat supply) services provided by resource supply organizations depends on the presence or absence of metering devices. Our apartment building has communal metering devices installed. Therefore, the cost of provided utility services is determined as the product of the tariff established for a certain category of consumers by the volume of utility services consumed by them in natural units, in particular:

• water supply - per 1 m 3 of released water;
• water disposal - per 1 m 3 of discharged waste liquid;
• heat supply - per 1 Gcal of supplied thermal energy;
• hot water supply - per Gcal of thermal energy for heating water, or m 3 of hot water supplied;
• electricity supply - 1 kWh. released electricity.

2. Expenses for maintaining common property in an apartment building.

The total amount of expenses for paying for the services of specialized contractors performing work on the maintenance of common property in an apartment building under an agreement with the management organization is reflected. Such expenses include:

• removal of household waste;
• cleaning the area;
• cleaning of non-residential common areas, including garbage chutes;
• maintenance of the local area, including landscaping;
• maintenance and repair of elevators;
• maintenance of engineering equipment and structural elements of buildings;
• maintenance and cleaning of ventilation ducts;
• preparation for winter (insulation of window and balcony openings, replacement of broken glass windows and balcony doors, insulation of entrance doors in apartments and non-residential premises that are common areas).

Let us explain that engineering equipment in an apartment building includes equipment for water supply, heating, sewerage, electricity, and the main structural elements of the building include foundations, walls, floors, partitions, roof, stairs, windows, doors, balconies.

3. Repair costs.

The total amount of expenses for paying for the services of contractors performing repair, construction and installation work under an agreement with the management organization is reflected.

Repair costs include expenses for current (preventative) and unforeseen repairs (work related to eliminating emergency situations).

Preventive maintenance costs include:

• to restore damaged areas of buildings and foundations;
• troubleshooting and preventive repair of internal engineering systems and equipment (elimination of roofing faults, replacement of drainpipes, ventilation repairs, etc.);
• repair and restoration of destroyed sections of sidewalks, paths, blind areas of fences, sheds for containers, waste bins.

4. Expenses for major repairs.

The amount of expenses for paying for the services of contractors performing major repairs is reflected.

Major repairs involve replacing:

• engineering equipment systems;
• individual elements of load-bearing building structures of an apartment building.

5. Expenses of the management organization.

The expenses of the management organization include:

• material costs;
• labor costs;
• depreciation expenses;
• other expenses associated with the provision of management services for an apartment building.

Included material costs The management organization takes into account the costs of:

• acquisition of raw materials, materials, fuel, equipment and household supplies used in the process of providing services for the maintenance of an apartment building;
• payment for rent of non-residential premises occupied by the management organization;
• utilities consumed by the management organization;
• transport services;
• other expenses.

In the expenses of the management organization for remuneration of employees The costs of remuneration for employees of the management organization involved in concluding contracts with contractors, specialized and resource supply organizations, calculating and collecting payments, conducting claims work, and performing other functions for managing an apartment building, in accordance with the approved staffing schedule, are taken into account.

Included in expenses for depreciation equipment of the management organization used in the process of providing services for the management of an apartment building, depreciation charges are taken into account for fixed assets listed on the balance sheet of the management organization.

IN other expenses The management organization reflects expenses not included in the following:

• deductions for insurance contributions of employees of the management organization to extra-budgetary funds;
• payment for bank services;
• payment for consulting, information, consulting and auditing services;
• expenses associated with training and retraining of personnel;
• payments for compulsory insurance of property, civil liability, certain categories of employees in accordance with the procedure established by the legislation of the Russian Federation;
• taxes, fees, payments and other deductions established by the legislation of the Russian Federation;
• other expenses.

Expenses in accounting are reflected in accordance with the provisions of the accounting policy of the management company, developed in accordance with the requirements of regulatory acts on accounting:

• Federal Law No. 402-FZ dated December 6, 2011 (as amended on November 4, 214) “On Accounting”;
• Chart of accounts for accounting financial and economic activities of organizations and Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (as amended on November 8, 2010);
• Accounting Regulations “Organization Expenses” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 94n (as amended on April 27, 2012).

Costs are divided into direct and indirect. TO direct expenses include:

• material costs;
• expenses for payment of utilities to housing and utility complex enterprises;
• expenses for payment of services to contractors providing repair and maintenance services for the maintenance and repair of the house;
• expenses for payment of services to contractors performing construction and installation work on major repairs of buildings and structures;
• expenses for payment for services of a single settlement center;
• other expenses associated with the management of an apartment building.

Other expenses, including those related to the maintenance of the company’s management apparatus, are indirect.

Direct expenses are accounted for on account 20 “Main production” as follows:

20.01 - utility bills;

20.02 - expenses for maintaining common property in an apartment building;

20.03 — expenses for current repairs;

20.04 - expenses for major repairs.

In addition, detail is provided for subaccounts opened for each type of utility payments (20.01/"Heating", 20.01/"CW", 20.01/"DHW", 20.01/"Water drainage", 20.01/"Electricity").

Indirect expenses, including expenses for maintaining the management staff of Vostok LLC, are reflected in account 26 “General business expenses”. Indirect expenses are written off monthly to the financial result (in the debit of account 90.02).

The accountant makes a monthly calculation of the expenses incurred (below is an example of the calculation of actual expenses for December 2013).

Example tocalculation of service costs

Calculation of the cost of services for December 2013

Services list	Cost account	Amount of costs for the provision of services, rub.	Scope of services provided		Cost per unit of service, rub.
			Unit	Quantity
Heating	20.01/"Heating"
Cold water supply	20.01/"ХВС"
Hot water supply	20.01/"DHW"
Drainage systems	20.01/ “Drainage”
Electricity supply	20.01/"Power supply"
Total utility costs		830 787,14
House maintenance costs			Rub. per 1 m 2 area
			Rub. per 1 m 2 area
Home management			Rub. per 1 m 2 area
Total expenses incurred		1 179 440,48

Chief Accountant Ivanova Ivanova A. G.

The management company also issues a receipt subsidies from the budget. The amount of accrued operating costs for owners is reduced by the amount of subsidies provided.

In our apartment building, a family of 4 receives a subsidy: a husband, a wife and two children aged 3 and 7 years. Procedure for receiving a subsidy:

1. First of all, we will calculate the amount of payment for housing and communal services according to the standard given in Decree of the Government of the Russian Federation of February 21, 2013 No. 146 “On federal standards for payment of residential premises and utilities for 2013-2015” (hereinafter referred to as Decree No. 146) :

147 rub. × 18 m 2 × 4 people = 10,584 rub.,

where 147 rub. - this is a regulated standard for the cost of paying for utility services per 1 m 2 in Moscow, approved by Resolution No. 146;

18 m2 is the social norm for housing area for 3 or more people registered in a residential building.

For the calculation, all income is taken, including scholarships, benefits, pensions and additional payments.

In our case, the parents’ monthly income is 18,000 rubles. + benefits for children (500 rubles).

The total family income will be 18,500 rubles. (18,000 rubles + child benefits 500 rubles).

Income per person will accordingly be:

18,500 rub. / 4 people = 4625 rub.

3. Let's calculate the average cost of living for a family.

To calculate, it is necessary to take the cost of living indicators approved by the government. In our example for a Moscow family:

• working-age population - 11,249 rubles;
• children - 8559 rub.

Based on these data, we determine the average cost of living per family:

(RUB 11,249 × 2 people + RUB 8,559 × 2 people) / 4 people = 9924 rub.

4. Find the correction factor

To calculate, it is necessary to divide the total family income per person by the average cost of living per family:

4625 rub. / 9924 rub. = 0.47.

5. Determine the percentage of payments for housing and communal services from total income.

To calculate, it is necessary to multiply the correction factor by the standard of the maximum allowable share of citizens’ own expenses for housing and utilities in the total family income, which is approved by the Moscow government.

The size of the compensation standard of the city of Moscow is established:

• for families, citizens living alone, having, respectively, an average per capita income and an income of over 600, but not more than 1,500 rubles. per month - 3%;
• for families, citizens living alone, having, respectively, an average per capita income and an income of over 1500, but not more than 2000 rubles. per month - 6%;
• for families, citizens living alone, having, respectively, an average per capita income and an income of over 2,000 rubles. per month - 10%.

Therefore, for our example, the percentage of payments is equal to:

0.47 × 10% = 4.7%.

6. Set the amount of the maximum possible payment for utilities.

To do this, we multiply the total family income by the percentage of payments for services from the total income:

18,500 rub. × 4.7% = 869.50 rub.

7. Calculate the amount of the subsidy for housing and communal services.

The amount of payment for housing and communal services according to the standard (clause 1) minus the amount of the maximum possible payment for services:

RUB 10,584 - 869.50 rub. = 9714.50 rub.

_____________________

Pricing for management company services

The amount of payment for the maintenance and repair of an apartment building is determined according to the following list of works and services:

1. Management of an apartment building:

• carrying out planned supervision and control over the technical condition of objects transferred to management, ensuring their maintenance and repair in accordance with current regulatory and technical requirements;
• organizing work to inspect facilities in order to determine their technical readiness for operation (including seasonal operation), the need for routine and major repairs;
• planning work on the maintenance and repair of objects transferred to management;
• planning of financial and technical resources;
• exercising systematic control over the quality of services, contractors’ work and the fulfillment of other contractual obligations, adjusting the amount of payment for services downward if their quality is inadequate;
• financing the work and services of contractors (participants in the process of producing work and services) in accordance with concluded contracts and taking into account penalties for inadequate quality of work and services;
• maintaining technical documentation for objects transferred to management;
• work with the public, including consideration of requests and complaints regarding the quality of service;
• performing dispatch functions for receiving applications from the public;
• implementation of contractual legal activities;
• organizing work on receiving, calculating and accounting for payments from tenants and owners of premises, collecting arrears of payment, including for utilities in accordance with concluded contracts for the supply of utilities.

• sanitary maintenance of the household (cleaning of non-residential common areas, local areas, deratization and disinfestation; fire prevention measures);
• maintenance of external landscaping elements;
• removal and disposal of solid household waste;
• maintenance of residential buildings (carrying out partial inspections of elements of a residential building, eliminating minor faults during partial inspections, as well as at the request of the population);
• maintenance, technical certification and diagnostic examination of elevators;
• preparing a residential building for use in the spring and summer;
• preparing a residential building for operation in the autumn-winter period;
• maintenance, inspection, adjustment and adjustment of engineering equipment systems serving more than one residential premises: ventilation, cold water supply, sewerage, hot water supply, central heating, electricity supply;
• maintenance and cleaning of chimneys, flues and ventilation ducts;
• maintenance, technical diagnostics and inspection of gas supply systems that are part of the common property of an apartment building and ensure the operability of equipment for more than one residential premises (except for intra-apartment gas equipment - stoves, gas water heaters);
• care of green spaces.

3. Current repairs— a set of construction, organizational and technical measures in order to eliminate malfunctions (restoring operability) of building elements and maintain a normal level of operational performance.

Utility costs are determined according to citywide tariffs. The price of the management company’s services, agreed upon with the owners of the apartment building, is approximately 5-8% of the costs of maintaining and repairing the apartment building (an example is presented in Table 2).

Table 2.Prices for management company services
Services provided to consumers	Service price, rub. per 1 m 2 area
Maintenance of engineering equipment and structural elements of buildings
Cleaning ventilation ducts and chimneys
Fire prevention measures
Collection, removal and disposal (disposal) of solid waste and KGM
ERC services
Total expenses for maintaining the house
Profit
Repair
Unforeseen repairs
Preventive maintenance
Total repair costs
Profit
Sales price for repairs

Calculation of utility bills is made on the basis of a single receipt in the established form. The owners transfer the rent to the management company's account. The management company enters into an agreement on the calculation and collection of payments from property owners with the utility payment center. The management company owns the rights to the program for calculating housing and communal services. Using the barcode of the receipt, the accountant receives complete information about the cash flow and all information about the owner. Contracts with resource supply organizations provide for remuneration for the management organization for collecting funds from the population.

Example

Let's continue to look at our example.

In the agreement on the supply of utility services concluded between the management organization and resource supply organizations, there is a clause according to which the amount of remuneration of the management organization for services to the population and collection of payments from the population under the agreement is 4% of the transferred amount.

In December 2013, the management company presented payments to the owners in the amount of RUB 1,159,991.18:

• for utilities - 830,787.14 rubles;
• for house maintenance services - RUB 258,447.60. (12,546 m 2 × 20.60 rub.);
• to cover the costs of current repairs - RUB 75,276. (12,546 m 2 × 6.00 rub.).

At the same time, in December 2013, the management company’s settlement account received:

• utility bills - 650,000 rubles;
• payment for reimbursement of expenses for maintaining the house - 240,000 rubles;
• fee for reimbursement of expenses for current repairs - 70,000 rubles;
• funds from the budget - subsidies - 50,000 rubles.

Of the money received:

• paid to suppliers - resource supply organizations - 630,000 rubles;
• paid to contractors for the maintenance and current repairs of the house - 300,000 rubles;
• transferred to the IRC for service - 20,000 rubles;
• commission accrued - RUB 25,200. (RUB 630,000 × 4%).

___________________

VAT and income tax on income of the management company

VAT

Letter No. AS-3-3/904 of the Federal Tax Service of Russia dated March 15, 2013 states that the sale of utility services provided by management organizations responsible for maintaining in-house engineering systems is not subject to VAT in the following cases:

• utilities were purchased from utility organizations, electricity suppliers and gas supply companies;
• services by management companies are provided at the cost of purchasing them from organizations of the housing and communal services complex.

Important!

The norms of the Tax Code of the Russian Federation do not provide for exemption from taxation of work (services) for the maintenance and repair of common property in an apartment building, performed by management companies on their own. Consequently, operations for the management organization to carry out work on the maintenance and repair of the common property of an apartment building on the basis of clause 1 of Art. 146 of the Tax Code of the Russian Federation are recognized as objects of VAT taxation.

Example

In our case, the objects of VAT taxation will be the following income of the management company:

• commission in the amount of RUB 25,200, including VAT RUB 3,844.06;
• payment for house maintenance services in part of the difference between the prices for purchasing services from organizations of the housing and communal services complex and the price of selling these services to the owners of an apartment building;
• fee for services for current repairs, since these works were not carried out by a specialized organization, in the amount of 75,276 rubles, including VAT of 11,482.77 rubles.

The register for calculating the amount of VAT payable to the budget for services for the maintenance of an apartment building is presented in table. 3.

Table 3. Register for calculating the amount of VAT payable to the budget for services for the maintenance of an apartment building
Type of income	Unit	Quantity	Price for services of special housing and communal services enterprises	Selling price of the management company	Taxable base VAT (gr. 5 - gr. 4) × gr. 3	VAT amount (18% × gr. 6)
	rub. per 1 m 2 of total area
Total					19 697,22

Total VAT accrued on sales of services for December 2013:

(RUB 3,844.06 + RUB 11,482.77 + RUB 3,545.50) = RUB 18,872.33

The amount of VAT accrued on sales is reduced by the amount of VAT accepted for credit to the budget for repair work performed by the contractor. In total, the contractor performed work in the amount of 82,163.75 rubles, including VAT of 12,533.45 rubles.

So, in December 2013, the amount of VAT payable to the budget will be:

(RUB 18,712.33 - RUB 12,533.45) = RUB 6,338.88

____________________

Income tax

In accordance with Art. 247 of the Tax Code of the Russian Federation, the object of taxation for profit tax for Russian organizations is profit, calculated as the difference between income received and expenses incurred.

The income of the management company for tax purposes is the amounts of payments presented to the owners for payment (utilities, for the maintenance of the house and routine repairs) received from the owners of the premises under the management agreement for the apartment building, as well as commission fees.

Targeted budget revenues (in our example, these are subsidies) are not recognized as income, provided they are accounted for separately.

Expenses for tax purposes are recognized as documented, justified expenses (clause 1 of Article 252 of the Tax Code of the Russian Federation) incurred by the management company in carrying out the activities of managing the house. Such expenses include the costs of paying for the services of specialized resource supply and contracting organizations, the costs of managing the house (salaries of the management company’s personnel, contributions to extra-budgetary funds, depreciation, and other expenses).

When calculating income tax, VAT amounts accrued on the sale of services are subtracted from income.

Example

Let's calculate the income tax of the management organization (Table 4).

Table 4. Calculation of income tax of a management organization
Type of income/expense	Amount, rub.	Reflection in accounting registers	Reflection in tax registers
Utility payments		90.01/1 “Utility payments”	"Income for utility bills"
Payment for house maintenance services
Maintenance fee		90.01/2 “House maintenance and repair services”	“Income from home maintenance and repair services”
Agent's commission		90.01/3 “Agency fee”	“Income from agency fees received”
Total income	1 189 710,74
The amount of VAT accrued on sales income	18 872,33	68.4 “Calculations for income tax”
Utility costs		20.01 “Utility expenses	"Utility expenses"
House maintenance costs		20.02 “Costs for maintaining common property in an apartment building”	“Costs for maintaining common property in an apartment building”
Current repair costs		20.03 “Costs for current repairs	"Costs for current repairs"
House management expenses		26 “General business expenses”	"Indirect costs"
Total expenses	1 179 440,48
The tax base	8601,59 (1 189 710,74 - 18 872,33 - 1 179 440,48)
Amount of income tax

As we can see, for December 2013 the organization received a loss, which means that income tax is not paid.

________________

Currently, the activity of managing apartment buildings in the utility market is in demand and is developing intensively. New management companies are appearing and competition is growing. The competitiveness of a management company can primarily be affected by the quality of services provided and reasonable prices, so it is important to correctly distribute costs and areas of responsibility.

Moscow, 2006

This collection is intended to determine by standard method general operating expenses: administrative and economic expenses, servicing production workers, organizing work, and other general operating expenses included in the fee for the maintenance and repair of common property in an apartment building. The collection was developed by the Center for Municipal Economics and Law.

1. BASIC PROVISIONS

1.1. Recommended standards for general operating expenses in payments for the maintenance and repair of common property in an apartment building are intended to determine general operating expenses, regardless of their actual value, for contractor organizations engaged in the maintenance and repair of common property in an apartment building. 1.2. Recommended standards are the basis for the development and approval by local governments of regulatory and methodological documents on pricing issues, the formation of a “transparent” and justified cost structure for work on the maintenance and repair of common property in an apartment building. 1.3. The recommended standards can be used by owners of premises in apartment buildings; contractor organizations involved in the maintenance and repair of common property in an apartment building, regardless of organizational and legal forms; managing organizations. 1.4. General operating expenses include the following groups of expenses: - administrative expenses; - expenses for servicing production workers; - expenses for organizing work; - other general operating expenses. 1.5. The recommended standards are based on the industry average values ​​of general operating costs of enterprises involved in the maintenance and repair of common property in an apartment building. 1.6. When determining the cost of maintaining and repairing common property in an apartment building, the contractor and the customer also have the right to determine the amount of general operating expenses using the calculation method based on statistical and accounting data, taking into account their dynamics over a number of years and changes planned in the planned period. 1.7. The list of costs included in standard general operating expenses is given in Appendix 1. 1.8. Appendix 2 provides an example of calculating the amount of general operating expenses using the standard method. 1.9. An approximate list of documents for determining general operating costs using the calculation method is given in Appendix 3. 1.10. As an auxiliary material for calculating the standard requirement for tools, Appendix 4, in accordance with SNiP 5.02.02-86 “Standards for the need for construction tools”, provides the norms for the need for tools for workers engaged in the repair of structural elements of the building and in-house engineering equipment.

2. STANDARDS FOR GENERAL OPERATING COSTS

2.1.1. The standard value of general operating expenses is determined as a percentage of the wage fund of workers involved in the maintenance and repair of common property in an apartment building, and depends on the total area of ​​​​the apartment buildings served. 2.1.2. The recommended value of the general operating expenses standard is from 65 to 100% of the planned workers' compensation fund, including for the main groups of expenses: - administrative and business expenses from 53 to 76%; - costs of servicing production workers from 5 to 10%; - costs of organizing work from 5 to 9%; - other general operating expenses from 2 to 5%. At the same time, the workers' wage fund includes all types of incentive and compensatory charges, paid at the expense of cost in accordance with current legislation. 2.1.3.In table 2.1.3. The standard for general operating expenses is given depending on the total area of ​​​​serviced apartment buildings.

Table 2.1.3.

Total area of ​​serviced apartment buildings, thousand m2

General operating expenses standard, as a percentage of the workers' compensation fund

administrative expenses

expenses for servicing production workers

expenses for organizing work

other general operating expenses

Note: When determining the standard for general operating expenses, the total area of ​​an apartment building includes the total area of ​​residential premises, the total area of ​​common areas (interfloor stairwells, stairs, corridors), the total area of ​​non-residential premises (retail, warehouse, industrial, office, cultural and amenity premises ). In this case, the total area of ​​common areas and non-residential premises is taken into account with a coefficient of 0.5.

Annex 1
List of expenses included in general operating expenses

1. Administrative expenses: 1.1. Labor costs, incentive and compensatory charges, including bonuses for production results, bonuses to tariff rates and salaries for professional excellence, high achievements in work, and night work, for combining professions, etc., administrative workers housekeeping personnel: 1.1.1. Management staff (managers, specialists and other employees); 1.1.2. Workers who carry out operational management of the operation and ongoing repairs of the housing stock (site managers, engineers, foremen, technicians); 1.1.3. Workers providing services to management staff and workers carrying out operational management of the operation and ongoing repairs of the housing stock (cleaners of production and office premises, cloakroom attendants, etc.). 1.2. Deductions for social needs according to the norms established by law from the costs of remuneration of the specified categories of employees (contributions to the pension fund, to the compulsory medical insurance fund, to the social insurance fund, etc.); 1.3. Expenses for ensuring uninterrupted activities of administrative and economic personnel: 1.3.1. Expenses for postal, telegraph, telephone and other similar services, payment for communication services, including costs for the maintenance and operation of telephone exchanges, switches, control room installations, radio, as well as fax, satellite and other types of communications, e-mail and other information systems, used to manage the organization, expenses for renting the specified means of communication or for paying for relevant services provided by other organizations under contracts; 1.3.2. Expenses for the operation of computer equipment used for management and on the balance sheet of the organization, as well as expenses for payment for relevant work and services performed under contracts; 1.3.3. Printing costs; 1.3.4. Expenses for stationery, accounting forms, reporting and other documents, periodicals necessary to achieve production goals and enterprise management, for the purchase of technical literature, binding work; 1.3.5. Expenses for the maintenance of official vehicles, expenses for compensation for the use of personal cars for official trips in accordance with the standards established by law; 1.3.6. Expenses for business trips of employees, in accordance with the norms established by law (costs of round-trip travel for an employee, rental of living quarters, daily allowances, registration, issuance of visas, etc. ); 1.3.7. Expenses for payment of legal, information, consulting and other similar services in accordance with concluded agreements; 1.3.8. Costs of paying for audit services related to verifying the accuracy of accounting (financial) statements in accordance with current legislation; 1.3.9. Entertainment expenses associated with the official reception and service of representatives of other organizations participating in negotiations in order to establish and maintain mutual cooperation, as well as participants arriving at a meeting of the board of directors (board) or governing body, regardless of the location of the event, as well as expenses for an official reception (breakfast, lunch, or other similar event) for these persons, transportation support for the delivery of these persons to the venue of the representative event and (or) meeting of the governing body and back, buffet service during negotiations, payment for the services of translators who are not members of the on staff of the organization to provide translation during entertainment events; 1.3.10. Expenses for the maintenance of fixed assets and general equipment (buildings, structures, transfer devices, courtyard areas, warehouses of the organization (without department warehouses), including lifting equipment, loading and unloading machines and equipment for servicing warehouses, etc.): - expenses for lubricants, cleaning and other materials, tools and equipment for cleaning premises, for water supply, sewerage and waste disposal, electricity for lighting the premises and territory of the organization, as well as materials, equipment and devices for lighting; - costs for heating and ventilation (air conditioning) of premises; - expenses for compensation of wear and tear and repair of general household equipment. 1.4. Depreciation charges for the complete restoration of fixed assets for general economic purposes in accordance with current legislation; 1.5. Costs for maintenance and repair of fixed assets for general purposes. 2. Expenses for servicing employees: 2.1. Costs associated with training and retraining of personnel (including advanced training) on ​​a contractual basis with educational institutions. 2.2. Expenses on occupational health and safety: 2.2.1. Wear and tear and repair and washing costs of freely issued special clothing, special shoes and other personal protective equipment; 2. 2.2. Costs associated with the purchase of first aid kits and medicines; 2.2.3. Cost of neutralizing substances, fats, milk, etc. provided free of charge in cases provided for by the legislation of the Russian Federation; 2.2.4. Costs for purchasing the necessary reference books and posters on safety precautions, preventing accidents and diseases, as well as improving working conditions; 2.2.5. Expenses for training workers in safe working methods and for equipping safety rooms; 2.2.6. Other expenses provided for in the range of occupational health and safety measures. 2.3. Expenses for the maintenance of office premises, including sanitary facilities and equipment provided to employees. 3. Costs for organizing work: 3.1. Costs for payment for services for property protection, maintenance of fire alarms, fire protection services and other security services, as well as costs for maintaining its own security service, in cases where an organization is duly granted the right to have a security service, maintenance costs and wear and tear of fire-fighting equipment, equipment, clothing, etc. 3.2. Expenses for the maintenance and repair of production workshops (in terms of work on the maintenance and repair of the housing stock): labor costs and deductions for social needs of workers of production workshops, depreciation, costs for repairing equipment and inventory of the workshop. 4. Other general operating expenses: 4.1. Expenses for compulsory and voluntary insurance of property of enterprises and organizations in accordance with the procedure established by law and in other insurance cases permitted by law; 4.2. Payments on bank loans (except for loans related to the acquisition of fixed assets, intangible assets), as well as on budget loans, except for loans issued for investments; 4.3. Costs associated with the acquisition of the right to use computer programs, databases under agreements with the copyright holder, as well as costs for updating computer programs and databases, costs for obtaining licenses, etc.; 4.4. Expenses for advertising of manufactured (purchased) and (or) sold goods (work, services), trademark and service mark, including participation in exhibitions and fairs.

Appendix 2
An example of calculating the standard value of general operating expenses

Initial data

1. The total area of ​​serviced apartment buildings is 776.4 thousand m2. 2. The planned wage fund for workers involved in the maintenance and repair of common property in an apartment building is 2,201.6 thousand rubles.

General operating expense groups

General operating expenses standard, % of the planned workers' compensation fund

General operating expenses, thousand rubles.

Administrative expenses

Employee service costs

Work organization expenses

Other general operating expenses

Total

1 607,2

Appendix 3
An approximate list of documents for determining the amount of general operating expenses

Cost item

Name of the document, by whom and when approved (developed)

Administrative expenses

Expenses for remuneration of administrative and economic personnel

Industry tariff agreement for housing and communal services in the Russian Federation. Decree of the Government of the Russian Federation dated March 21, 1994 No. 210 “On the conditions of remuneration for managers of state-owned enterprises when concluding employment agreements (contracts) with them.” Letter of the Ministry of Labor of Russia dated April 28, 1994 No. 727-RB “On the procedure for applying the Decree of the Government of the Russian Federation dated March 21, 1994 No. 210 “On the conditions of remuneration for managers of state-owned enterprises when concluding employment agreements (contracts) with them.” “Methodological recommendations for organizing wages in housing and communal services (practical guide), approved by order of the State Construction Committee of Russia dated 03/31/1999 No. 81 and resolution of the Central Committee of the Trade Union dated 05/05/1999 No. 16. “Recommendations for standardizing the labor of workers involved in the maintenance and repair of housing stock,” approved by order of the State Construction Committee of Russia dated December 9, 1999 No. 139.

Expenses for remuneration of employees of the management apparatus, employees who carry out operational management of the operation and ongoing repairs of the housing stock

Expenses for remuneration of workers servicing administrative premises

Contributions for social needs of administrative and economic personnel

Tax Code of the Russian Federation, part 2, chapter 24 “Unified social tax (contribution)”.

Expenses for ensuring uninterrupted activities of administrative and economic personnel

Based on specific conditions, taking into account current norms, prices, tariffs and concluded contracts according to accounting data.

Expenses for postal, telegraph, telephone and other similar services, payment for communication services

Expenses for operating computer equipment

Printing costs

Expenses for stationery, etc.

Expenses for the maintenance of official vehicles, expenses for compensation for the use of personal cars for official trips

Order of the Ministry of Finance of Russia dated February 4, 2000 No. 16n “On changing the maximum standards of compensation for the use of personal cars and motorcycles for business trips.” Decree of the Government of the Russian Federation dated 02/08/2002 No. 92 (as amended on 02/09/2004) “On establishing standards for organizations’ expenses for the payment of compensation for the use of personal cars and motorcycles for business trips, within which when determining the tax base for To corporate income tax, such expenses are classified as other expenses associated with production and sales."

Expenses for employee travel

Decree of the Government of the Russian Federation dated October 2, 2002 No. 729 “On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget”

Payment for legal, information, consulting and other similar services

Payment for audit services

Based on concluded contracts, according to accounting data.

Entertainment expenses

Costs of maintaining fixed assets and general household inventory

Based on specific conditions, taking into account current norms, prices, tariffs and concluded contracts, according to accounting data.

Depreciation charges,

Tax Code of the Russian Federation, Part 2, Chapter 25 “Organizational Profit Tax”, Articles 256-259.

Costs for maintenance and repair of fixed assets for general purposes

Employee service costs

Costs associated with training and retraining of personnel

Tax Code of the Russian Federation, Part 2, Chapter 25 “Organizational Profit Tax”, Article 264. Decree of the Government of the Russian Federation of May 14, 1992 No. 315 (as amended by the Decision of the Supreme Court of the Russian Federation of November 28, 2000 No. GKPI 00-1168) “On the system of professional training, advanced training and retraining of released workers and unemployed personnel.”

Health and safety costs

Federal Law of July 17, 1999 No. 181-FZ (as amended on May 9, 2005, as amended on December 26, 2005) “On labor protection in the Russian Federation.” “Standard industry standards for the free issuance of special clothing, special shoes and other personal protective equipment to housing and communal services workers”, approved by resolutions of the Ministry of Labor of Russia dated December 29, 1997 No. 68, dated December 30, 1997 No. 69 and dated December 31, 1997 No. 70.

Costs of maintaining office premises provided to employees

According to accounting data.

Work organization expenses

Expenses for payment for property protection services, maintenance of fire alarm systems, fire protection services and other security services

Based on concluded contracts according to accounting data.

Costs for maintenance and repair of production workshops

“Recommendations for rationing material resources for the maintenance and repair of housing stock,” approved by order of the State Construction Committee of Russia dated August 22, 2000 No. 191.

Other general operating expenses

Expenses for compulsory and voluntary property insurance

Tax Code of the Russian Federation, Part 2, Chapter 25 “Organizational Profit Tax”, Article 263.

Payments on bank loans

Federal Law No. 395-1 dated December 2, 1990 (as amended from July 31, 1998, July 8, 1999, June 19, 2001, August 7, 2001, March 21, 2002, February 2, 2006) ) “About banks and banking activities”

Expenses associated with the acquisition of the right to use computer programs, databases under agreements with the copyright holder, expenses for obtaining licenses, etc.

Order of the Ministry of Finance of Russia dated October 16, 2000 No. 91n “On approval of the accounting regulations “Accounting for intangible assets” PBU 14/2000.”

Advertising expenses

Tax Code of the Russian Federation, Part 2, Chapter 25 “Organizational Profit Tax”, Article 264.

Appendix 4
Standards for the need for tools for workers engaged in the repair of structural elements of a building and in-house engineering equipment

Tool

Service life, months

Norm per tool, pcs. per 1 worker

Calculated

Taking into account the tool service life per year

Concrete workers

2. Complete construction ax type A2

3. Carpenter's hammer type MPL

4. Belt smoothers with a conical end, types GLK-1, GLK-2, GLK-3, GLK-4

5. The same with a rounded end of types GLZ-1, GLZ-2, GLZ-3, GLZ-4

6. Trapezoidal smoothers with a conical end, types GTK-1, GTK-2, GTK-3, GTK-4

7. The same with a rounded end of types GTZ-1, GTZ-2, GTZ-3, GTZ-4

8. Rectangular smoothers types GP-1, GP-2, GP-3, GP-4

9. Ironer for skirting boards IR-421A

10. Rake for concrete work IR-758

11. Shovel for xylolite work type LK

12. Metal scraper

13. Mortar shovel type LR

14. Trowel for concrete and stone work, type KB

15. File brush type KFK8

16. Ordinary crowbars, types LO24, LO28

17. Rectangular digging shovels types LKP-1, LKP-2, LKP-3

18. Shovels types LS-1,LS-2,LS-3

19. Bench chisels

20. End cutters

21. Longitudinal sharp-nosed blacksmith sledge hammers, types K3, K4

23. Roulette in a closed case

24.Marking cord - plumb line

25. Steel plumb line for construction

26. Construction level

27. Flexible construction level (water)

Gas welders

1. Bench chisels

2. Bench hammer with a square striker weighing 0.6 kg

3. Screwdrivers for mechanics

5. Files

7. Kreutzmeysel for metalwork

8. Burner

9. Injection cutter for manual oxygen cutting

10. Adjustable wrench

12. Marking compass with arc

Masons

1. Scarpels for stone and concrete work IR-561, IR-581

2. Hammer-pick type MKI

3. Hammer-cam type MKU

4. Metal scraper

5. Mortar shovel type LR

6. Trowel for concrete and stone work, type KB

7. Trowel for furnace and stone work, type KP

8. Steel caulking types K-40, K-50

9. Steel joints types P1, P2

10. Mounting crowbars types LM20, LM24A

13. Marking cord - plumb line

14. Steel plumb lines for construction types OT600, OT 1000

15. Wooden square

16. Construction type level

17.Flexible level (water)

Roll roofers and waterproofers

1. Wood saws

2. Knife for cutting linoleum

3. Complete construction ax type A2

4. Carpenter's hammer type MPL

5. Roofing comb IR-757

6. Metal scraper

7. Spatula-scraper

8. Buckets for pouring mastics types KM 1, KM 2.5

9. Pick-up shovel type LP-2

11. Roulette in a closed case

12. Technical thermometer

13. Construction steel plumb line type OT400

14. Construction level type US2

Roofers for roofing made of piece materials

1. Wood saws

2. Complete construction ax type A1

3. Carpentry hammer type MST-2

5. Trowel for concrete and stone work, type KB

6. Hand scissors for cutting metal types 1, 2

7. Files

8. Various rasps

9. Folding metal meter

10. Roulette in a closed case

11. Marking cord - plumb line

Steel roofers

1. Wood saws

2. Rectangular mallet

3. Roofing hammers types MKR-1.MKR-2, MKR-3

4. Construction pliers type KS-250

5. Locksmith bits

6. Stepper hole punch brand STD-937/1

7. Hand scissors for cutting metal types 1, 2, 3

8. “small-sized manual type NMR-180

9. Combination pliers

10. Steel wire brush

11. Folding metal meter

12. Roulette in a closed case

13. Marking compass with arc

14. Scribblers

Painters

1. Grater with a semicircular handle

24

2. The same with an extended handle

3. Spatulas types ShP45, ShP95, ShP150, ShP180

4. Spatula with a rubber sheet and a plastic handle of the ShRP type

5. Spatula-scraper

6. Device for mixing putty

7. Paint rollers types VP100, VP200, VP250

8. The same types VM100, VM200, VM250

9. Corner paint roller type VMU

10. " " panel

11. Flute brushes types KF25, KF50, KF60, KF75, KF100

12. Handbrake types KR25, KRZO, KR35, KR40, KR45, KR50, KR55

13. Panel brushes types KFK8, KFK10, KFK14, KFK18

14. Fly brushes types KM60, KM65

15. Brushes types KMA135, KMA165, KMA195

16. Drill roller knurling type ND

17. Trimming brush type ShchT2

18. Steel wire brush

19. Roulette in a closed case

20. Marking cord - plumb line

21. Steel plumbs, types OT 100, OT200

22. Baths with mesh

23. Brushes made of plant fibers, hair and a mixture of hair and nylon bristles

Carpenters

1. Carpentry chisels with blade width 16, 18, 20, 25 mm

2. KT type ratchet

3. Wood saws

4. Two-handed cross saws for wood

5. Wiring for saws

6. Rack thicknesser

7. Planer with a single knife or metal plane with a single knife

8. Cherhebel plane or metal sherhebel plane

9. Planer with a double knife or metal plane with a double knife

10. Flat chisels with blade widths 6, 8, 10, 12, 16,20,25 mm

11. Feather drills for the brace with a diameter of 6, 8, 10 mm

12. “twisted to the brace with a diameter of 16, 20, 25, 32, 40 mm

13. Countersinks for the brace with a diameter of 20, 25, 32 mm

14. Center drills for the brace with a diameter of 12, 16,20, 25, 32, 40 mm

15. Complete construction axes, types B1, B2

16. Steel parquet finisher

17. Carpenter's hammer type MPL

18. Construction pliers types KS-250, KS-225.KS-180

19. Crowbar nail pullers types LG16, LG20, LG24

20. Bolts types Ш-14, Ш-22

21. Metal scraper

22. Steel caulks, types K-40, K-50

23. End cutters

24. Longitudinal sharp-nosed forging sledgehammers, types KZ, K4

25. Double-sided open-end wrenches

26. “socket heads with square and hexagonal heads to the brace

27. Mounting crowbars types LM20, LM24, LM24A, LM32

28. Screwdrivers for mechanics

29. Combination pliers

30. Files

31. Steel wire brush

32. Adjustable wrenches

33. Wooden folding meter

34. Roulette in a closed case

35. Marking cord - plumb line

36. Construction steel plumb line type OT400

37. Grinding stones types BP-40×20×200, BP-20×15×150

38. Metal square

39. Construction levels of types US2, USb-1, US6-2

40. Flexible level (water)

Ventilation repair and maintenance mechanics

1. Stepper hole punch brand STD 937/1

2. Hand scissors for cutting metal types 1, 2, 3

3. Small-sized hand scissors type NMR-180

4. Round dies for metric threads

5. The same for cylindrical pipe threads

6. Hacksaw blades

7. Hand saw frames

8. Bench hammer with a round head weighing 0.8 kg

9. Locksmith bits

10. Double-sided open-end wrenches

11. Adjustable wrenches

12. Screwdrivers for mechanics

13. Assembly crowbar

14. Manual pipe cutter brand TRS-50

15. Small-sized manual pipe cutter brand TM

16. Roofing hammer

17. Combination pliers

18. Roulette in a closed case

19. Construction level type US2

20. Steel plumb line for construction

21. Marking compass with arc

22. Steel wire brush

23. Bench chisels

24. Longitudinal sharp-nosed blacksmith sledgehammer

25. Pipe clamps

26. Collars for round dies

27. Hand drill

Plumbers

1. Scarpels for stone and concrete work IR-561, IR-581

2. Bolts types Sh-14, Sh-22

3. Steel caulking types K-40, K-50

4. Locksmith bits

5. Bench chisels

6. Pipe clamps

7. Hand scissors for cutting metal types 1, 3

8. Round dies for metric threads

9. The same for cylindrical pipe threads

10. Hacksaw blades

11. Hand saw frames

12. Small-sized manual pipe cutter brand TM

13. Manual pipe cutter TRS-50

14. Single-sided socket wrenches with internal hexagon

15. Longitudinal sharp-nosed blacksmith sledgehammer type KZ

16. Bench hammer with a round head weighing 0.8 kg

17. Double-sided open-end wrenches

18. Lever pipe wrenches N1,2,3

19. The same caps

20. Radiator nipple keys types K-1, K-2

21. Screwdrivers for mechanics

22. Combination pliers

23. Files

24. Steel wire brush

25. Adjustable wrenches

26. Folding metal meter

27. Roulette in a closed case

28. Construction steel plumb line type OT400

29. Metal square

30. Construction level type US2

31. "flexible (water)

32. Vernier caliper type ШЦ-1

33. Collars for round dies

34. Socket wrenches for parts with internal hexagon “turnkey”

Electricians

1. Bolts types Ш-14, Ш-22

2. Locksmith bits

3. Bench chisels

4. Hand scissors for cutting metal type 1

5. End cutters with insulating handles

6. Hacksaw blades

7. Side cutters with insulating handles

8. Hand saw frames

9. Bench hammer with a round head weighing 0.8 kg

10. Center punches

11. Double-sided open-end wrenches

12. Dielectric screwdrivers

13. Combination pliers

14. Files

15. Round nose pliers with insulated handles

16. Metal ruler

17. Roulette in a closed case

18. Marking compass without arc

19. Scribblers

20. Electric soldering iron type EPSN-40/220

21. Metal square

22. Calipers types ШЦ-1, ШЦ-2

Joiners

1. Carpentry chisels with blade width 6, 8, 10, 12, 16, 18.20 mm

2. Rotator with ratchet type KT

3. Wood saws

4. Screwdrivers for mechanics

5. Bow saw with a wooden machine

6. Wiring for saws

7. Rack thicknesser

8. Half jointer

9. Planer with a single knife or metal plane with a single knife

10. Cherhebel plane or metal sherhebel plane

11. Planer with a double knife or metal plane with a double knife

12. Tsinubel plane

13. Rebated planer

14. Zenzubel plane

15. Metal plane for planing convex and concave surfaces

16. Platgebel plane

17. Dowel plane

18. Flat chisels with blade widths 6, 8, 10, 12, 16, 18,20, 25,32,40 mm

19. Same semicircular

20. Feather drills for the rotary with a diameter of 6, 8, 10 mm

21. The same twisted ones with a diameter of 16, 20, 25, 32, 40 mm

22. The same center with a diameter of 12, 16, 20, 25, 32, 40 mm

23. Countersinks for the brace with a diameter of 20, 25, 32 mm

24. Construction axes types A1.A2

25. The same types B1, B2

26. Jointer

27. Cycles types Ts2-35, Ts2-60

28. Rectangular mallet

29. Carpentry hammers types MST-1, MST-2

30. Carpenter's hammer type MPL

31. Construction pliers types KS-150, KS-180

32. Screwdrivers for mechanics

33. End cutters

34. Socket wrenches with square and hexagonal heads for the brace

35. Files

36. Folding wooden meter

37. Tape measures in a closed case, types ZPKZ-2AUT/1, ZPKZ-5AUT/1

38. Marking compass with arc

39. Construction plumbs types OT 100, OT200

40. Wooden square

41. Construction level type US5-1

42. Grinding stones types BP-40×20×200, BP-20×15×150

Plasterers

1. Trowels for plastering work types KSh1, KSh2

2. Collapsible falcons

3. Plastering hammer type MShT

4. Wood saws

5. Knife for finishing work

6. Scarpels for stone and concrete work

7. Wooden grater IR-223A

8. Grater types PT500, PT750, PT1000

9. Gear rules of types PZ1200, PZ1600, PZ1800

10. “straight types PP1200, PP1600, PP1800

11. Crop rule type PU

12. “husk type PL

13. “wrapped one-sided IR-170

14. Ironer for skirting boards IR-421A

15. Steel rustlings, types RU55, RU75

16. Scraper IR-700

17. Wooden grater IR-671

18. “foam and foam plastic

19. "felt"

20. Mortar shovel type LR

21. Fly brushes types KM60, KM65

22. Brushes made of plant fibers, hair and a mixture of hair and nylon bristles

23. Buckets for finishing work types KSh 0.6, KSh 0.8, KSh1

24. Sections of types ОШ-1, ОШ-2

25. Hand scissors for cutting metal, type 1

26. End cutters

27. Roulette in a closed case type ZPKZ-5AUT/1

28. Marking cord - plumb line

29. Construction steel plumb line type OT200

30. Wooden square

31. Flexible level (water)

Electric welders

1. Bench chisels

2. Bench hammer with a square striker weighing 1 kg

3. Dielectric screwdrivers

4. Combination pliers

5. Files

6. Steel wire brush

7. Kreutzmeysel for metalwork

8. Folding metal meter

9. Marking compass without arc

10. Electrode holders of plier type

11. Snap-type electrode holders

Introduction

Relevance of the topic. The housing and communal services sector of the national economy has always been distinguished by the complex, multifunctional specifics of the work of enterprises in this sphere, which has a direct impact on the accounting of income and expenses that form the financial result. Since the 19th century, the main task for housing and communal services enterprises has been to document financial results by comparing categories of income and expenses to obtain the resulting financial indicator - profit or loss. The difficulty of accounting for them is that income and expenses in the housing and communal services sector do not have a legal basis; their value depends on the norms, rules and concepts set out by law.

The financial position of the enterprise is characterized by indicators of income and expenses, which are reflected in Form 2 “Profit and Loss Statement”. After analyzing the information in this part of the reporting, internal and external users can draw conclusions about the financial and property position of the organization, the results of its economic activities, since the difference in the amounts of income and expenses of the enterprise is the financial result of its activities. An excess of income over expenses means an increase in net assets - profit, and expenses over income - a decrease in them - a loss. Based on data on the organization’s income and expenses, a conclusion is drawn accordingly about the financial condition of the enterprise, which reflects its competitiveness, solvency, creditworthiness in the production sector and, consequently, the efficiency of using its own capital.

In the context of the transition to a market economy, the housing problem in Russia has worsened significantly. By 1992, the industry turned out to be almost completely dependent on budget subsidies, since payment rates for housing and utilities during this period were practically not affected by the first stage of price liberalization.

Housing and communal services in Russia today are about 52 thousand enterprises of various forms of ownership and more than 4 million employees. The industry accounts for 1/3 of fixed assets, 1/3 of consumed energy resources and 1/5 of Russia's budget. Housing and communal services exist mainly on subsidies from the federal, regional (subjects of the Federation) and municipal budgets. As a rule, local budgets allocate almost 60% for the maintenance of housing and communal services. The degree of deterioration of fixed assets in the industry, on average in Russia, is up to 50-60% of water and heat supply networks, sewerage and today needs major repairs, a significant part - in immediate replacement. The country's housing and communal services are in a difficult situation due to lack of funds. It is financed from all sources by no more than 50% of the required level, which can ensure the reproduction of fixed assets. Payments by the population as part of utilities for housing maintenance, production and supply of utilities in various regions of the Russian Federation increased from 20-30 to 60-70%. Since the growth rate of costs for the provision of housing and communal services grew at a rate faster than inflation, the share of budget subsidies for the maintenance of the housing stock and for the difference in prices for thermal energy in city budgets did not decrease.

The relevance, economic importance of resolving issues of accounting of expenses and income in the organization of accounting at housing and communal services enterprises, the formation of reliable information in the form of their internal reporting, as well as the insufficient study of these issues in Russian economic science determined the choice of the topic of the final qualifying work: “Reflection of income and expenses of SMUP "ZhEU-15" in the accounting system."

Purpose and objectives of the study. The purpose of the research carried out in the final qualifying work is to identify the features of the formation of income and expenses of the housing and communal services, evaluate financial results, as well as identify internal reserves for their growth.

To achieve the goal set in the work, it is necessary to solve the following tasks:

examine the composition and procedure for generating income and expenses associated with ordinary activities;

group the organization’s income and expenses for financial and management accounting purposes;

analyze the technique used for drawing up Form 2 “Profit and Loss Statement”;

develop a profit and loss plan in order to identify deviations and formulate an economic strategy for the future;

create a mechanism for linking information on income and costs obtained in management accounting with information prepared in financial accounting

The subject of the study is the production and economic activities of an enterprise from the point of view of the system for accounting for resources and the results of financial and economic activities.

The object of study of this work is: Smolensk municipal unitary enterprise “Housing and operational site No. 15”.

The research methods for graduate work are economic and statistical methods, observation, synthesis. The methodological basis for carrying out the work was the works of Russian and foreign authors, as well as the statistical and accounting reports of the enterprise.

Abbreviated as SMUP "ZHEU-15". Location of the organization: 214018, Smolensk, st. Uritskogo, 15. SMUP "ZHEU-15" is an independent economic entity, a commercial organization, the property of which is owned by the city of Smolensk and belongs to the enterprise under the right of economic management. It was created to perform work and provide services in order to meet public needs and make a profit. The founder of the organization is the administration of the city of Smolensk. SMUP "ZHEU-15" is departmentally subordinate to the Smolensk unitary enterprise "Zhilishchnik". The company operates on the basis of the charter (Resolution of the head of the administration of the city of Smolensk dated June 23, 2003), developed accounting policies (Order No. 101 dated December 26, 2003).

The purpose of creating the organization is to carry out statutory activities for the technical maintenance of the housing stock under its control and maintaining it in good condition, ensuring the uninterrupted operation of engineering equipment and devices of residential buildings, timely carrying out routine and major repairs of the housing stock, which is in municipal ownership.

In accordance with the established legislative procedure, SMUP “ZHEU-15” carries out the following activities:

Conducting general scheduled inspections of the housing stock (spring, autumn) to identify faults and the causes of their manifestation, as well as to determine the scope of work for the next year.

Carrying out maintenance work on buildings and structures in accordance with the Rules and Standards for the Technical Operation of Buildings.

Carrying out unforeseen routine repairs, including at the request of citizens.

Preparing houses for use in winter conditions.

Carrying out payments for the maintenance and current repairs of housing stock, technical maintenance and servicing of elevators.

Registration of citizens and deregistration of citizens of the Russian Federation at the place of stay and place of residence and issuance of certificates.

Collection of payments for the maintenance and current repairs of housing stock, technical maintenance and servicing of elevators, for utilities.

Timely provision of compensation (subsidies) to citizens to pay for housing and utilities.

Monitoring compliance by tenants, tenants or owners of residential premises in apartment buildings with the requirements for the use of residential premises, utilities in accordance with rental, rental or service agreements (for privatized apartments and apartments owned by citizens).

Carrying out claims work related to non-payment of payments for housing and communal services.

SMUP "ZHEU-15" includes various production units: sections, service facilities, management bodies and organizations for servicing the enterprise's employees.

The enterprise SMUP "ZHEU-15" is managed by a chief appointed by the Head of the Administration of the city of Smolensk. Under his leadership are the departments and services of the enterprise, with a total number of 130 people.

The functions and organization of activities of structural units are determined by regulations approved by order of the head of the enterprise. Functions are divided into administrative, functions of service personnel and functions related to the technical operation of the housing stock. In Fig. 0.1. the organizational and production structure of the enterprise is presented, which provides for functional groups of departments to perform certain tasks and manage the process of their implementation.

Figure 0.1. Organizational and production structure of SMUP "ZHEU-15"

The functions of the administrative and maintenance personnel of the organization include:

management of the enterprise’s activities in accordance with the current legislation of the Russian Federation and in accordance with the approved charter;

organization and maintenance of accounting records in accordance with the uniform methodological principles of accounting and reporting;

planning financial and economic activities, organizing labor and wages of enterprise employees;

provision of personnel with the required qualifications and specialization; organization of educational and methodological work to improve the qualifications of enterprise employees;

documentation of management decisions, actions, connections;

organization of document flow; organizing and storing documentation;

control of timely execution of orders and instructions;

providing the enterprise with all the material resources necessary for its activities;