Guidelines for planning the work of methodological commissions. Guidelines for compiling a work program, calendar and thematic planning on the subject Methodological materials for planning

APPROVE
Director for Economics P.P. Cashless
PJSC "Trest"
____________ P.P. Petrov

"___"___________ G.

Job description
Lead Economist for Planning

1. General Provisions

1.1 A person with a higher professional (economic or engineering and economic) education and work experience in the specialty of at least 5 years is appointed to the position of the leading planning economist (hereinafter referred to as the economist) of the planning and economic department (hereinafter PEO) of OJSC "Trust" (hereinafter referred to as the Enterprise).

1.2 The economist reports directly to the head of the department.

1.3 The appointment, transfer and dismissal of an economist is made by order CEO enterprises on the recommendation of the head of the department.

1.4 In case of temporary absence of an economist (business trip, illness, vacation), his duties are performed by another economist by order of the head of the IEE.

1.5 In his work, the planning economist is guided by:

operating in the territory Russian Federation labor law;

- regulations, instructions, other guidance materials, regulatory documents, orders, orders, norms and rules at the enterprise;

— The company's policy in the field of quality and documentation of the company's quality management system;

- this job description.

1.6 In addition to the instructions and orders of the head of the department, the planning economist follows the oral and written instructions of the director of economics.

2 Job responsibilities

The planning economist must:

2.1. To carry out work on economic planning at the enterprise, aimed at organizing rational economic activity.

2.2. Analyze the cost and take part in the development of measures to reduce the cost in the shops of the main production.

2.3. Determine the cost codes for the work performed for invoices. Enter the established cost ciphers into the enterprise information system.

2.4 Together with technical and economic services, calculate economic effect investment projects.

2.5 Compile information on energy resources and analyze them.

2.6 Draw up cost estimates for services to third-party industrial and non-industrial organizations.

2.7 To exercise control over WIP, together with the planning and economic bureaus of the shops of the main and auxiliary production.

2.9 Develop methods for intra-factory planning and cost accounting.

2.10 Control spending social sphere, timely and qualitatively revise the prices for services for the maintenance of the social sphere.

2.11 Prepare a monthly analytical report on the results of the social sphere.

2.12 Develop job descriptions for PEO employees and shop economists, as well as regulations on PEO.

2.13 Calculate rationalization proposals.

2.14 Timely, efficiently and accurately execute orders, tasks, instructions and instructions of the head of the department and his superiors.

2.15 Conscientiously, timely and accurately perform labor obligations provided for by this job description and (or) the employment contract.

2.16 Comply with the internal labor regulations established at the enterprise.

2.17 Do not engage in activities that directly or indirectly damage the company.

2.18 Know the relevant quality management system documentation required for the job and comply with its requirements.

3 Professional requirements

The planning economist must know:

- special literature on the issues of their production activities;

- resolutions, orders, orders, other guidance, methodological and regulatory materials for planning, accounting and analysis of the enterprise;

- the procedure for determining the cost of commercial products and the development of standards for material costs, wholesale prices;

- the basics of the production technology of the enterprise's products and the range of products, work performed and services performed;

- the procedure for using reference and information publications;

– planning, organizing and conducting economic research and development, methods for determining their economic efficiency;

– the procedure for developing promising, annual, operational plans and business plans of the enterprise;

- methods of accounting and analysis of the results of the work of enterprise divisions;

- established reporting on the activities of the enterprise and the procedure for its preparation;
— methods and means of performing economic calculations;

- rules for the technical operation of computer technology;

- the possibility of using computer technology for technical and economic calculations and analysis of the economic activity of the enterprise;

- Rules and norms of labor protection.

4 Rights

The planning economist has the right to:

4.1. Require from employees of other departments of the enterprise the information and explanations necessary for him to fulfill the duties established by this instruction.

4.2. Providing him with the working conditions necessary for the performance of official duties.

4.3. Use the benefits established by the legislation of the Russian Federation, provided for employees in the collective agreement of the enterprise.

5 Service relationships.

5.1 The economist interacts with the economists of the shops of the main and auxiliary production on the following issues:

- receiving: reports on the cost price, on the use of materials, data on work in progress, explanations on the results of the cost price.

5.2 With the finance department on:

- obtaining: data on the financial results of the enterprise.

- receipt: invoices to determine cost codes, operational data on the sale of shipped products.

5.3 C technical department, energy department, mechanics department, industrial safety and environmental protection department, ZEES, ZKRD, quality management department on:

Providing: data on economic effect measures.

5.4 With the shop economist on the following issues:

– obtaining: data on transportation by trucks; determination of tariffs for vehicles, data on the availability road transport, its power to calculate the tax from
vehicle owners.

5.5 With the sales department on:

- obtaining data on the formation of a production plan.

5.6 With accounting on issues:

- drawing up: instructions for accounting for the costs of research and development.

5.7 With the quality management department on:

— obtaining: data on losses from nonconformities and claims;

drawing up instructions on losses from nonconformities; documentation
enterprise quality management systems.

6 Liability

The planning economist is responsible in accordance with the procedure established by the laws of the Russian Federation for:

- Violation of those established in this job description and (or) in the employment contract and failure to perform official duties;

- untimely and poor-quality provision of information to higher managers and other employees of the enterprise functionally related to it;

Head of the planning and economic department A.A. Rublev

Agreed:

Head of the Legal Department S.S. Sergeev

Head of Personnel Department I.I. Ivanov

Lead QMS engineer V.V. Vasiliev

Planning work in the educational process is necessary, firstly, to organize uniform work, and secondly, to see the prospects in the study of the subject. Depending on the units of the educational process, three types of curricula are distinguished: calendar, thematic and lesson plan.

Calendar plan. This type of plan is a list of program topics distributed over the weeks of a given academic year. Thus, the teacher receives a guiding star leading him to the uniform implementation of the goals formulated for a particular class. When drawing up a calendar plan, the following factors must be taken into account: school holidays; the number of weekly hours in a given class; features of the calendar of a given year (in some years there may be more school days, in others - less due to the coincidence or mismatch of holidays with days off); the presence of special hours for the development of coherent speech, which are given separately in the program at the end of the course of each class. To take into account the last factor, it is necessary to calculate how many hours for the development of coherent speech each of the grammar and spelling topics, since speech development lessons are held in parallel with them. For uniformity in the work on the development of coherent speech, it is advisable to distribute the hours for it proportionally.

Thematic plan. A certain amount of time is allocated to each program topic as a whole; this time must be allocated to specific issues of this topic. At the same time, one should take into account the presence of topics related to the formation of skills and abilities, for which at least two lessons should be allocated. So, a particular question about the gender of indeclinable nouns includes information about the literary norm - the agreement of adjectives and verbs with them in the past tense. Consequently, it is advisable to dedicate not one, but at least two lessons to the study of the gender of indeclinable nouns.

The study of a particular program topic is accompanied by writing a test and working on the mistakes made by students, therefore, in the thematic plan (i.e., in the plan of work on a particular topic), hours should be allocated for control work and its analysis. In addition, the thematic plan must include hours for the development of coherent speech of students.

Lesson plan. This type of plan is drawn up for each lesson or the previously used one is specified. It serves as a guide for the teacher to organize the activities of both his own and his students. The lesson plan reflects the type of lesson (see below for more on this), but in all cases it should include the following elements: topic, objectives, repetition elements, teaching aids, teacher sequence, lesson outcomes, homework.

The topic of the lesson is the formulation of either a program or a paragraph of a textbook. The topic of the lesson can be one or another specially formed skill, as well as control work, its analysis (work on mistakes).

Lesson objectives are related to the topic and didactic material used by the teacher. If new material is being studied, specific cognitive goals are formulated. For example, when studying the topic "Impersonal verbs", the following cognitive goal is set: familiarization with the meaning and forms of impersonal verbs. Knowledge serves as the basis for the development of skills, so practical goals are formulated.

The didactic material used by the teacher determines general subject goals. It provides the teacher with the opportunity to formulate one of them: either the education of students, or the development of their logical thinking, or the formation in children of the ability to independently replenish their knowledge of the Russian language. Repetition of the past - essential element lesson. Two groups of studied material are repeated: adjacent to the new topic and spelling. Related material is the background for studying a new topic. It serves as an associative basis, providing a better assimilation of what is being studied. Related material is repeated in the lesson either before a new topic is introduced, or during the exercises. Spelling material, if it is not related by contiguity to a new topic, is included for repetition, mainly when doing exercises. For him, the teacher selects the most difficult spellings and difficult cases in applying the appropriate spelling or punctuation rules.

on planning and cost accounting of construction works

1. General Provisions

1.1. These Model Guidelines have been developed and approved in pursuance of Decree of the Government of the Russian Federation of August 5, 1992 N 552 "On approval of the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for the formation of financial results taken into account in the taxation of profits", in order to ensure a uniform definition of the composition of costs included in the cost of construction work * performed by construction organizations **, as well as the formation of financial results taken into account when taxing profits. They take into account the changes and additions to the Regulations introduced by the Decree of the Government of the Russian Federation of July 1, 1995 N 661.

In addition, the Model Guidelines set out the principles of cost classification, as well as methods for planning and accounting for the cost of construction work.

1.2. These Model Guidelines can be guided by both construction organizations and other organizations that carry out construction work in an economic way.

In the structural subdivisions of a construction organization related by type of activity to other sectors of the national economy (industry, design, transport, etc.), methodological recommendations for planning and accounting for the cost of products (works, services) developed for the relevant sectors of the national economy can be applied.

1.3. The cost of construction works is understood as the costs of the construction organization for their production and delivery to the customer.

1.4. Planning the cost of construction work is an integral part of the plan for the production and financial activities of a construction organization, developed by it independently on the basis of construction contracts with customers, as well as contracts concluded with suppliers of material and technical resources.

The purpose of construction cost planning is:

determination of the amount of costs for the performance of work within the terms established by contracts for construction with the most rational and efficient use of materials, labor, construction machines and mechanisms and other production resources, compliance with the rules for the technical operation of fixed assets and ensuring safe working conditions;

determination of profit and opportunities for production and social development construction organization, based on the amount of profit remaining at its disposal;

organization of in-house economic calculation of structural divisions of a construction organization.

The planned cost of construction work is determined using a system of duly approved economically justified norms and standards, as well as engineering and economic calculations that reflect an increase in the organizational and technical level of construction production as a result of the implementation of measures to new technology and technology, improving its organization and management and other technical and economic factors.

1.5. The purpose of accounting for the cost of construction work is a timely, complete and reliable reflection of the actual costs associated with the production and delivery of these works to the customer, by types and objects of construction, the identification of deviations from the applicable standards and the planned cost, as well as control over the use of material, labor and financial resources.

Accounting data for the cost of construction works are used in the analysis process to identify available intra-production reserves, as well as in determining the actual financial results of the construction organization and its structural divisions.

1.6. Planning and cost accounting for construction work is carried out under construction contracts.

The object of accounting under the contract may be the construction of one or more facilities or the performance certain types works on the objects erected according to one project.

It is allowed to combine cost accounting for contracts concluded with one customer or with several customers if the contracts are concluded as a complex transaction, or if the contracts relate to one project. If the construction is carried out under a contract that covers a number of projects, and if the costs and financial results for each of them can be set separately (under the contract), then the performance of work on each such project can be considered as the performance of work under a separate contract.

1.7. If the construction organization, in accordance with the concluded construction contract, performs on its own other types of work that are not related to construction (design work, work to provide construction with technological and engineering equipment, etc.), planning and cost accounting is carried out by it based on the total amount of work performed on its own, including construction and these types of work.

2. Composition and classification of costs included in the cost of construction work

2.1. The cost of construction work performed construction organization on its own, consists of the costs associated with the use of materials, fuel, energy, fixed assets, labor resources, and other costs in the production process.

2.2. The costs of construction works are included in the cost of works of the calendar period to which they relate, regardless of the time of their occurrence.

For this purpose, the costs of production of works are divided into:

current, i.e. fixed production costs;

one-time, i.e. one-time or periodically produced.

2.3. Costs, depending on the methods of their inclusion in the cost of work, are divided into direct and indirect (overhead).

Direct costs are understood as the costs associated with the production of construction works, which can be directly and directly included in the cost of work for the relevant accounting objects.

Indirect (overhead) costs are understood as the costs associated with the organization and management of construction work related to the activities of the construction organization as a whole, which are included in the cost of accounting objects using special methods. These expenses in some cases may be attributed, bypassing the costs, to the account of accounting for the implementation of work.

All expenses of the organization, depending on changes in the volume of work performed, can be divided into fixed and variable costs.

Expenses that do not directly depend on the volume of construction work, the specific size of which in the cost price will decrease with an increase in the volume of work, and increase with a decrease, refer to fixed costs.

Expenses that change in proportion to the growth (decrease) in the volume of construction work performed are classified as variable costs.

2.4. The cost of construction work includes:

a) costs directly related to the production of construction works, due to the technology and organization of their production:

the cost of materials, building structures and parts used in the production, fuel, energy, steam, water (as well as the wear and tear of temporary (non-title) structures and devices, low-value and wearing items);

labor costs for workers;

expenses for the maintenance and operation of construction machines and mechanisms;

b) the costs associated with the use of natural raw materials, in terms of the costs of land reclamation, fees for standing timber, as well as fees for water taken from water management systems;

c) non-capital costs associated with improving technology and organization of production, as well as improving the quality of construction work, increasing the durability of construction objects and other operational properties, carried out in the course of the production process;

d) maintenance costs of the production process:

to provide production with materials, parts and structures, fuel, energy, tools, fixtures and other means and objects of labor;

to maintain fixed production assets in working condition (expenses for technical inspection and maintenance, for current, medium and major repairs);

e) expenses for the organization, preparation of production and delivery of work:

to ensure compliance with sanitary and hygienic requirements, including the costs of maintaining premises and equipment provided by organizations by a medical institution for creating medical centers directly on the territory of the organization, for maintaining cleanliness and order in production, ensuring fire and guard protection and other special requirements stipulated by the rules for the technical operation of organizations, supervision and control over their activities;

costs for ensuring normal working conditions and safety measures: installation and maintenance of fences for machines and their moving parts, hatches, openings, alarms, other types of non-capital devices that ensure safety; arrangement and maintenance of disinfection chambers, washbasins, showers, baths and laundries at the workplace (where the provision of these services to employees is related to the specifics of production and is provided for by a collective agreement); equipping workplaces with special devices (non-capital), providing special clothing, special footwear, protective devices and, in cases provided for by law, special nutrition; maintenance of water carbonation plants, ice plants, boilers, tanks, locker rooms, lockers for special clothes, dryers, rest rooms; creation of other conditions provided for by special requirements, as well as the purchase of reference books and posters on labor protection, the organization of reports, lectures on safety;

for the organization of work at construction sites (wear and tear and expenses for the repair of low-value and wear-and-tear items (including non-titular structures); expenses for regulatory work; for work related to invention and rationalization; for geodetic work; expenses for designing the production of work; for the maintenance of production laboratories;

deductions to the reserve for the construction of temporary (titular) buildings and structures;

additional costs associated with the use of student teams, military construction units and other contingents in the construction of facilities;

the cost of transporting employees to and from the place of work in directions not served by public passenger transport; additional costs associated with raising funds of the organization on a contractual basis with local governments to cover the costs of transporting employees by ground, urban public transport routes (except for taxis) in excess of the amounts determined based on the current tariffs for the relevant types of transport. Amounts determined based on the current tariffs for transport services, are reimbursed by employees of organizations (in the form of payment for received travel documents) or are attributed to profit remaining at the disposal of the organization;

costs associated with sending employees to perform construction, installation and special work.

The detailed composition of the costs related to the organization, preparation and delivery of work is given in Appendix No. 1 to these Standard Guidelines "List of costs included in the article" Overhead costs ";

f) current costs associated with the maintenance and operation of fixed assets for environmental purposes: treatment facilities, ash collectors, filters and other environmental facilities, expenses for the disposal of environmentally hazardous waste, payment for third-party services for the receipt, storage and destruction of environmentally hazardous waste, cleaning Wastewater, other types of current environmental costs.

Payments for maximum allowable emissions (discharges) of pollutants into the environment are made at the expense of the cost of products (works, services); and payments for exceeding them - at the expense of profit remaining at the disposal of users of natural resources;

g) costs associated with production management:

operating costs for the maintenance of buildings, premises, structures, equipment, inventory, etc.;

expenses for business trips related to production activities, including expenses for issuing foreign passports and other travel documents;

payment for consulting, information and audit services;

payment for communication services, computer centers, banks, as well as services provided by third-party organizations to manage the organization, in cases where the organization's staffing table or job descriptions do not provide for the performance of any production management functions;

expenses of the organization for the reception and servicing of representatives of other organizations (including foreign ones) who arrived for negotiations in order to establish and maintain mutual cooperation, as well as participants who arrived at meetings of the council (board) and the audit commission of the organization (representation expenses).

Representation expenses include expenses associated with holding an official reception (breakfast, lunch or other similar event) of representatives (participants), their transportation, attendance at cultural and entertainment events, buffet service during negotiations and cultural program events, payment for the services of translators who are not on the staff of the construction organization.

For tax purposes, maintenance costs official vehicles, compensation for the use of personal cars for business trips, travel expenses, hospitality expenses are accepted within the limits established by law.

h) costs associated with training and retraining of personnel:

payment to employees of a construction organization wages at their main place of work during their training with a break from work in the system of advanced training and retraining of personnel;

the costs of training apprentices and improving the skills of workers, including the remuneration of skilled workers who are not released from their main job;

payment for vacations with full or partial pay, provided in accordance with applicable law to persons successfully studying in evening and correspondence higher and secondary specialized educational institutions, in correspondence postgraduate studies, in evening (shift) and correspondence general educational institutions, in evening (shift) vocational and technical institutions, as well as entering graduate school with or without interruption from work; payment for their travel to the place of study and back, provided for by law;

the costs associated with the payment of scholarships, tuition fees under contracts with educational institutions for the training, advanced training and retraining of personnel, the costs of basic organizations for the remuneration of engineering and technical workers and skilled workers released from their main work, for the management of training in production and work practice for students of general educational institutions, secondary vocational institutions and students of higher educational institutions.

For tax purposes, payment for tuition under agreements with educational institutions for the training, advanced training and retraining of personnel is included in the cost of construction work in the manner prescribed by the legislation of the Russian Federation;

i) expenses stipulated by the legislation of the Russian Federation associated with the recruitment of labor force, including payment for graduates of secondary vocational institutions and young specialists who graduated from a higher or secondary specialized educational institution, travel to the place of work, as well as vacations before starting work;

j) additional costs associated with the implementation of work on a rotational basis, including the transportation of employees from the location of the construction organization or the collection point to the place of work and back and from the place of residence in the shift camp to the place of work and back, as well as non-reimbursable costs for the operation and maintenance of the shift camp. Expenses for the construction of a rotational camp (except for objects classified as temporary (titular) buildings and structures, the construction costs of which are included in the cost of construction work), are carried out at the expense of funds allocated for capital construction;

k) payments provided for by the legislation of the Russian Federation on labor for time not worked at work (non-attendance) time: payment for regular and additional holidays, compensation for unused vacation, payment for travel to the place of use of the vacation and back, including payment for baggage transportation, employees of construction organizations located in the Far North and equivalent areas, in accordance with the legislation of the Russian Federation, payment of preferential hours for teenagers, payment for breaks in work of mothers to feed the child, payment for time associated with the passage m medical examinations, performance of public duties, payment of remuneration for years of service, other types of payments;

m) deductions ( insurance premiums) to the pension fund, the social insurance fund, the compulsory medical insurance fund and the population employment fund from the cost of wages for employees involved in construction work, in accordance with the procedure established by the legislation of the Russian Federation. Contributions (insurance contributions) to the pension fund, the social insurance fund, the compulsory medical insurance fund and the public employment fund from the costs of wages for employees of organizations engaged in the non-productive sector (employees of housing and communal organizations, children's preschool, medical, health-improving institutions and others) should be included in the cost estimates for the maintenance of organizations, institutions of the non-productive sector financed from the appropriate sources: profit remaining at the disposal of organizations and institutions, payments of tenants, contributions of parents for the maintenance of a child in preschool and so on.;

m) the costs of creating insurance funds (reserves) within the limits established by the legislation of the Russian Federation, to finance the costs of preventing and eliminating the consequences of accidents, fires, natural Disasters, environmental disasters and other emergencies, as well as to insure the property of a construction organization, the life of employees and civil liability for causing harm to the property interests of third parties.

The costs of creating insurance funds, which are included in the cost of products (works, services), include: insurance of means of transport (water, air, land); property insurance; insurance of civil liability of organizations - sources of increased danger; civil liability insurance, carriers; professional liability insurance; accident and illness insurance; voluntary medical insurance;

o) the cost of paying interest on received bank loans (with the exception of loans related to the acquisition of fixed assets, intangible and other non-current assets), interest on deferred payment (commercial loans) provided by suppliers (producers of works, services) for delivered inventory items (work performed, services rendered).

For tax purposes, the cost of paying interest on overdue loans is not accepted, and the payment of bank interest is accepted within the discount rate of the Central Bank of the Russian Federation, increased by three points (for loans received in rubles), or the LIBOR rate (LIBOR), increased by three points (for loans received in foreign currency).

The newly established rate on loans from the Central Bank of the Russian Federation to commercial banks applies to newly concluded and extended agreements, as well as to previously concluded agreements that provide for a change in the interest rate;

p) the cost of paying interest on budget loans, except for loans issued for investments and conversion activities.

For tax purposes, the cost of paying interest on overdue loans is not included in the cost of products (works, services), and the cost of paying interest on budget loans is accepted within the rates established by the legislation of the Russian Federation;

c) costs associated with the sale of products: payment for the services of banks for the implementation in accordance with the concluded agreements of trade commission (factoring) and other similar operations, advertising, including participation in exhibitions, fairs, the cost of samples of goods transferred in accordance with contracts, agreements and other documents directly to buyers or intermediary organizations free of charge and non-refundable, and other similar costs.

Advertising expenses of a construction organization include expenses for the development and publication of advertising products (illustrated price lists, catalogs, brochures, albums, prospectuses, posters, posters, advertising letters, postcards, etc.); for the development and production of sketches and labels, samples of original and branded packages, packaging, purchase and production of promotional souvenirs, etc.; for promotional activities through the media (advertisements in the press, broadcasts on radio and television); for illuminated and other outdoor advertising; for the purchase, production, copying, duplication and demonstration of promotional films, videos, filmstrips, etc.; for the manufacture of stands, dummies, billboards, signs, etc.; storage and forwarding of promotional materials; for the design of shop windows, sales exhibitions, sample rooms, for the markdown of products that have completely or partially lost their original quality when exhibited in shop windows; to conduct other promotional activities related to entrepreneurial activities.

For tax purposes, advertising costs are included in the cost of construction work within the limits approved in the prescribed manner;

r) costs associated with the maintenance of premises provided free of charge to enterprises Catering(both included and not on the balance sheet of the organization), serving labor collectives (including depreciation deductions, the cost of all types of repairs to the premises, the cost of lighting, heating, water supply, electricity, fuel for cooking), as well as the cost of delivering food to the workplace;

t) depreciation deductions for the full restoration of fixed production assets in accordance with the norms approved in the prescribed manner.

For the purposes of taxation, the amounts of depreciation deductions accrued by the accelerated method in the manner established by the legislation of the Russian Federation, in case of misuse, are not included in the cost of construction work;

u) depreciation of intangible assets used in the process of carrying out statutory activities, according to the depreciation rates calculated by the organization, based on the initial cost and their useful life (but not more than the life of the organization). For intangible assets for which it is impossible to determine the useful life, depreciation rates are set for ten years (but not more than the life of the organization);

v) payment for the rent of individual objects of the main production assets(or their separate parts), lease payments;

h) accruals on salaries and fees of creative workers transferred to creative unions in their funds in accordance with the procedure established by the legislation of the Russian Federation;

x) payments (insurance contributions) for compulsory types of insurance, made in accordance with the procedure established by the legislation of the Russian Federation;

y) taxes, fees, payments and other mandatory deductions made in accordance with the procedure established by the legislation of the Russian Federation;

h) the cost of certification of products and services in the field of fire safety;

z) other types of costs included in the cost of products (works, services) in accordance with the procedure established by the legislation of the Russian Federation.

2.5. The cost of construction works also includes:

losses from marriage and alterations of poorly executed construction works;

the costs of warranty repairs (deductions to the reserve) of objects handed over to the customer during the period of warranty operation, if this is provided for by the construction contract;

losses from downtime due to internal production reasons (workers, construction machines and mechanisms);

losses from shortages of material assets in production and in warehouses in the absence of perpetrators;

the costs of compensation for harm caused to employees by injury, occupational disease or other damage to health associated with the use of their labor duties, when making payments to compensate for the specified harm in the manner and on the conditions provided for by the legislation of the Russian Federation;

payments to employees released from the construction organization in connection with its reorganization, reduction in the number of employees and staff.

Costs for the production of products (works, services) are included in the cost of products (works, services) of the reporting period to which they relate, regardless of the time of payment - preliminary or subsequent (rent, subscription fee, subscription fee for periodicals of a regulatory and technical nature, etc.).

2.6. Not included in the cost of construction work:

costs for the performance by the construction organization (or payment) of works, services not related to the production of construction works (for example, cleaning work adjacent to the construction of streets, cities and towns, providing assistance to agriculture, etc.);

expenses and losses reflected in the profit and loss account, the list of which is given in Section 5 of these Model Guidelines;

expenses incurred at the expense of profit remaining at the disposal of the construction organization and other targeted income;

costs for individual testing of certain types of machines and mechanisms and for complex testing (idle) of all types of equipment and technical installations in order to check the quality of their installation;

costs for supervised installation carried out by organizations-suppliers of equipment or, on their behalf, by specialized organizations;

the costs of maintaining the directorate of the organization under construction, and in its absence, the technical supervision group (the costs of maintaining which are provided for in the summary estimates of the cost of construction), as well as the costs associated with the acceptance of new organizations and facilities for operation;

the costs of training personnel for work at a newly commissioned organization;

the costs of eliminating defects in projects and construction and installation works, correcting equipment defects due to the fault of manufacturers, as well as damage and deformations received during transportation to the on-site warehouse, the costs of revision (disassembly) of equipment caused by defects in anti-corrosion protection, and other similar costs are incurred at the expense of organizations that have violated the conditions of supply and performance of work;

costs for the creation of new and improvement of applied technologies, as well as for improving the quality of products associated with the conduct of research, development work, the creation of new types of raw materials and materials, re-equipment of production;

costs for the modernization of equipment, as well as the reconstruction of fixed assets;

the costs of health protection and recreation activities that are not directly related to the participation of employees in the production process;

audit costs or audit financial and economic activities of an organization carried out on the initiative of one of the founders (participants) of this organization;

the costs of creating and improving systems and controls of a capital (investment) nature;

expenses associated with the maintenance of educational institutions and the provision of free services to them.

2.7. The costs of construction work during planning and accounting can be grouped by the construction organization by elements and cost items.

The grouping of costs by elements (material costs, labor costs, deductions for social needs, depreciation of fixed assets, other costs) is carried out by the construction organization by calculation, based on the composition of the costs included in one or another element. An approximate composition of costs by elements is given in Appendix No. 2 to these Standard Guidelines "Grouping the costs of construction work by elements".

When compiling statistical reporting and the need to reflect the cost in the context of elements, construction organizations should also be guided by the procedure for its preparation established by the State Statistics Committee of Russia.

2.8. For construction organizations, as a standard, it is recommended to group the costs of construction work into the following items of expenditure:

"Materials";

"Costs for wages of workers";

"Expenses for the maintenance and operation of construction machines and mechanisms";

"Overheads".

Based on the accepted accounting objects and economic feasibility, a construction organization can independently expand the range of cost items for construction work.

2.9. The item "Materials" includes the costs of materials used directly in the performance of construction work, building structures, parts, fuel, electricity, steam, water and other types of material resources.

The indicated costs are determined based on the cost of acquiring these resources, the cost of their delivery to the on-site warehouse and procurement and storage costs, including the cost of picking materials carried out by logistics offices or production and technological equipment departments.

The cost of acquiring material resources is determined at current prices (excluding value added tax), taking into account:

payment of interest on a loan provided by a supplier of a particular type of material resources in accordance with a supply agreement;

margins (surcharges), commissions paid to supply foreign economic organizations;

payment for services of commodity exchanges, including brokerage services, customs duties.

The cost of delivering material resources to the on-site warehouse consists of the freight charge to the destination station (port, pier) with all additional fees, if the prices are set free-car (free-ship) - departure station, expenses for details, for unloading and delivering materials from the destination station (port, pier) to the on-site warehouse, the cost of escorting (forwarding) cargo.

As part of procurement and storage costs, the costs associated with:

a) with content:

material base, precinct and on-site warehouses, including the maintenance of warehouse workers;

departments and offices of logistics or departments of production and technological equipment;

departmental and non-departmental, fire and guard guards that protect material assets;

agents engaged in the procurement of material assets;

b) with the payment of fees for notification of arrival and for weighing goods;

c) with losses from shortages of materials on the way and in warehouses within the established norms of natural loss and in excess of the norms, when the perpetrators are not identified;

d) with other expenses in the implementation of procurement and storage activities.

Products of auxiliary industries, as well as service and other farms of a construction organization that are not allocated to an independent balance sheet, used as material resources in the performance of construction work, are reflected in the costs of producing these works at the cost of their manufacture (production), taking into account transportation and procurement and storage costs.

The cost of purchased energy consists of the cost of paying for it according to tariffs, as well as the cost of transformation and transmission to substations or external inputs.

The cost of material resources also includes expenses for the purchase and repair of containers and packaging received from suppliers of material resources, less the cost of this container at the price of its possible use in cases where prices for them are set especially above the price of this type of resource.

The procedure for the delivery, return and reuse of wooden and cardboard containers is determined by the terms of the contracts.

In cases where the cost of packaging is included in the price of materials, the cost of packaging at the price of its possible use or sale (taking into account the costs of its repair) is excluded from the total cost of their purchase.

The cost of returnable waste is excluded from the cost of materials reflected in the cost of construction work.

Recyclable production waste refers to the remains of materials, parts and other material resources formed in the course of construction work and which have lost all or part of the consumer qualities of the original resources (physical or Chemical properties) and therefore used at increased cost or not used at all for its intended purpose.

Waste does not include the remains of material resources that are transferred to other divisions of the construction organization as a full-fledged material for the production of other types of work (services).

Returnable waste is assessed in the following order:

at a reduced price of initial material resources (at the price of possible use), if the waste can be used for the main production, but with increased costs (lower output of finished products), for the needs of the service industry;

at the full price of the initial material resources, if the waste is sold to the side for use as a full-fledged resource.

The article "Materials" does not reflect the costs of materials, spare parts, energy and lubricants, intended for the maintenance and operation of construction machines and mechanisms, the cost of materials used in ancillary industries, servicing and other facilities of a construction organization, as well as materials spent on administrative, economic and other construction needs, provided as part of overhead costs.

2.10. The item "Expenses on wages of workers" reflects all the costs of wages of production workers (including workers who are not on staff) and line personnel when they are included in the composition of workers in sections (teams) directly involved in construction work, calculated according to the systems and forms of remuneration adopted in the construction organization.

The composition of labor costs according to the adopted systems and forms, in particular, includes:

payment of wages for actually performed work, calculated on the basis of piece rates, tariff rates and official salaries in accordance with the forms and systems of remuneration adopted in the organization;

incentive payments under system provisions:

bonuses (including the value of in-kind bonuses) for production results, including bonuses for putting objects into operation and remuneration based on the results of work for the year, bonuses to tariff rates and salaries for professional skills, high achievements in work, etc.;

compensatory payments related to the mode of work and working conditions, including; allowances and surcharges to tariff rates and salaries for work at night, overtime work, work in multi-shift mode, for combining professions, expanding service areas, for working in difficult, harmful, especially harmful working conditions, additional payments for the mobile and traveling nature of work, etc., carried out in accordance with the legislation of the Russian Federation;

payments provided for by the legislation of the Russian Federation on labor for time not worked at work (non-attendance): payment for regular and additional vacations, (compensation for unused vacation, travel to the place of use of vacation and back, including payment for baggage transportation, employees of organizations located in the Far North and equivalent areas, payment for preferential hours for teenagers, payment for breaks in work of mothers for feeding a child, as well as payment for time associated with passing medical examinations, performing state responsibilities;

lump-sum remuneration for length of service in accordance with the current legislation of the Russian Federation;

payments due to regional regulation of wages, including: payments according to regional coefficients and coefficients for work in desert, waterless and high-mountainous areas, made in accordance with applicable law; salary bonuses provided for by the legislation of the Russian Federation for continuous work experience in the regions of the Far North and equivalent areas, in regions of the European North and other regions with severe natural and climatic conditions;

amounts paid to employees (when performing work on a rotational basis) in accordance with the procedure established by the legislation of the Russian Federation for days on the way from the location of the organization (collection point) to the place of work and back, provided for by the shift work schedule, as well as for the days of delay of employees on the way due to meteorological conditions and the fault of transport organizations;

amounts accrued for work performed by persons involved in work in organizations under special agreements with state organizations (for the provision of labor), both issued directly to these persons and transferred to state organizations;

wages at the main place of work for workers and line personnel in the event that they are included in the employees of sections (teams) of organizations during their training with a break from work in the system of advanced training and retraining of personnel;

remuneration of students of higher educational institutions and students of secondary specialized and vocational educational institutions working as part of student groups;

remuneration of labor of employees who are not on the staff of the organization for the performance of work by them under concluded civil law contracts (including a work contract), if settlements with employees for the work performed are made directly in the organization itself. At the same time, the amount of funds for remuneration of employees for the performance of work (services) under a work contract is determined based on the estimate for the performance of these works (services) and payment documents;

other types of payments included in accordance with the established procedure in the payroll fund (with the exception of payroll costs financed from the profit remaining at the disposal of the organization and other targeted revenues).

This article also reflects the costs of wages for workers moving building materials and equipment within the working area, that is, from the on-site (district) warehouse to the place where they are put into the case, if this movement is done manually.

This article does not reflect the remuneration of workers of auxiliary industries serving and other facilities of a construction organization, workers engaged in the management and maintenance of construction machines and mechanisms, workers engaged in non-capital work (including the construction of temporary buildings and structures) and other work carried out at the expense of overhead costs (beautification of construction sites, preparation of the construction site for delivery, and others), as well as remuneration of workers engaged in loading, unloading and delivering materials to the on-site warehouse, including their unloading from vehicles at the on-site warehouse.

2.11. The article "Expenses for the maintenance and operation of construction machines and mechanisms" includes:

costs for the systems and forms of remuneration of employees adopted in a construction organization: workers engaged in the management of construction machines and mechanisms (mechanics, machinists, motorists and other working professions engaged in the management of machines and mechanisms) and line personnel when included in the composition of site workers (teams);

the cost of material resources, including fuel and energy for operational purposes;

depreciation deductions for the full restoration of construction machinery and mechanisms, as well as production fixtures and equipment, accounted for as fixed assets;

rent (including lease payments) for the use of leased construction machines and mechanisms in the amount established by the agreement;

costs for maintenance and diagnostics of construction machines and mechanisms;

the costs of all types of repairs of construction machines and mechanisms, production fixtures and equipment; in the event of the formation of reserves - deductions to the repair fund or to the reserve for repairs;

costs for relocation of construction machines and mechanisms or deductions to the reserve;

the cost of maintaining and repairing rail and trackless tracks;

the costs of transporting and moving materials and building structures within the construction site (facility), including the wages of workers involved in loading and unloading, as well as the costs of exporting and importing soil;

other costs associated with the operation of construction machines and mechanisms.

Costs for the operation of construction machines and mechanisms used in works not performed under construction contracts, as well as costs for the maintenance of construction machines and mechanisms leased out, are not included in the cost of construction work.

2.12. The article "Overhead costs" includes the costs listed in Appendix No. 1 to these Model Guidelines (regardless of whether they are included in the overhead rates or not).

2.13. When a construction organization performs design work in accordance with the concluded contract for the construction of its own forces, the acquisition of technological and engineering equipment, not related to construction, as part of the cost of the total amount of work performed on its own, an additional item "Other production costs" is provided, which reflects the full cost of these types of work.

3. Planning the cost of construction work

3.1. Planning the cost of construction work is carried out by construction organizations independently when developing annual (current) plans for production and economic activities on the basis of construction contracts concluded with customers and is an integral part of the construction business plan that determines the direction of their financial and economic activities.

3.2. The planning of the cost of construction work is carried out using technical and economic calculations that determine the amount of costs for the performance of work within the terms established by the contracts for the duration of construction.

Technical and economic calculations are carried out, as a rule, on the basis of physical volumes by type of work, structural elements, objects and their cost, determined on the basis of design estimates and contractual prices. At the same time, the calculations take into account the specific working conditions of the construction organization, the technological and organizational conditions provided for by the construction organization projects and projects for the production of works, the results of the analysis of the level of costs in the previous year, the possibility of intensifying and increasing the economic efficiency of construction production.

3.3. The procedure and methods for planning the cost of construction work are established by construction organizations independently based on the conditions of their activities. At the same time, the planned cost of construction work can be determined both for individual objects and for the construction organization as a whole.

3.4. The planned cost for individual facilities can be determined by a feasibility study by cost items based on an action plan to improve the technical and organizational level of production compared to that provided for in the design and estimate documentation.

3.4.1. Costs under the item "Materials" are determined on the basis of their need, determined in the design and estimate documentation, the cost of their acquisition, taking into account the costs of delivery to the on-site warehouse and procurement and storage costs.

3.4.2. The costs under the item "Costs for the remuneration of workers" are determined based on the project need for labor costs of workers, tariffs, rates, incentive payments in accordance with the system of remuneration adopted by the organization, minimum wages guaranteed by law, benefits and compensations, financial capabilities of the organization, taking into account the established procedure for tax regulation of funds allocated for consumption, as well as other applicable norms and legislative acts on labor and wages.

3.4.3. Costs under the item "Expenses for the maintenance and operation of construction machines and mechanisms" are calculated based on the projected need for the time of their work (including those determined by the construction organization project) in machine shifts (machine hours) and planned cost estimates for machine shifts (machine hours).

3.4.4. The costs under the item "Overhead costs" are determined on the basis of estimates of these costs for the planned period in amounts determined according to the methodology adopted in the construction organization for their distribution by objects. At the same time, the costs of remuneration of administrative and economic personnel and workers employed in work performed at the expense of overhead costs are determined based on official salaries and tariff rates in the manner specified in paragraph 3.4.2 of these Standard Guidelines.

3.4.5. To calculate the planned cost, planned cost estimates are compiled, in which costs are formed for the amount of work performed on the facility in the planned year, taking into account cost reduction due to measures to improve the technical and organizational level of construction production.

Measures to improve the technical and organizational level of production are developed in the context of objects. They should ensure a reduction in the cost of the work performed in comparison with that established in the design and estimate documentation through the use of cheaper building materials, progressive building structures, products and construction equipment and more advanced production technology, improving the organization of production, improving the use of labor resources, improving the quality of products of auxiliary and auxiliary production, etc.

The planned cost of construction work on an object is determined as the difference between the cost of the planned scope of work set in the design and estimate documentation and the amount of cost reduction as a result of the implementation of measures and the amount of estimated profit.

3.5. The planned cost of construction work in general for the construction organization (cost estimate for production) is determined by summing up the planned cost of work for objects.

3.6. Along with the calculation of the planned cost of construction work by cost items, the cost estimate for production can be compiled by calculation by cost elements.

3.6.1. The cost of construction work for the element " Material costs" are determined based on the need for material resources necessary for the performance of work, and their cost, including the cost of delivery to on-site warehouses and procurement and storage costs.

The need for material resources is determined on the basis of the physical volume of work and production norms for the consumption of resources developed directly by the construction organization and approved annually by its head.

The calculation of the need for material resources for the production of construction works is carried out for all main types of materials used. The cost of other (non-decipherable by types) materials used, as a rule, in small quantities, is determined as a whole for the construction organization based on the current level of their consumption per unit of work performed.

3.6.2. The costs of construction work for the element "Labor costs" are determined based on the amount of wage payments, taking into account incentive, compensatory and other payments made for the work performed, as well as for the time not worked in production to all construction and production personnel and attributed to this element in accordance with paragraph 3 of Appendix No. 2 to these Standard Guidelines "Grouping the costs of construction work by elements".

3.6.3. The costs of construction work under the element "Deductions for social needs" are determined on the basis of the norms established by law for mandatory contributions to state insurance bodies, the pension fund, the state employment fund and medical insurance from the costs of remuneration of workers included in the element "Costs of labor".

3.6.4. The costs of construction work for the element "Depreciation of fixed assets" are determined based on the average annual cost of both own and leased fixed production assets (except for the cost of fixed production assets of auxiliary and auxiliary industries), on which depreciation is charged, and the average rate of depreciation. When calculating the average annual cost of fixed production assets, the cost of fully depreciated fixed assets, the standard service life of which expires at the beginning of the planned year, as well as the average annual cost of fixed assets from the moment their standard service life expires in the planned year, is not taken into account.

The average depreciation rate is determined on the basis of the planned structure of fixed production assets, on which depreciation is charged, and the approved rates for individual groups of fixed assets.

Depreciation deductions are determined taking into account the reduction factors applied by the construction organization to depreciation deductions, as well as taking into account the application of the accelerated depreciation mechanism.

Similarly, depreciation is determined for fixed assets provided by a construction organization free of charge to medical institutions for the organization of first-aid posts, as well as public catering enterprises serving the workforce of a construction organization.

3.6.5. When determining the costs of construction work for the element "Other costs", calculations are carried out for each of their types based on the planned volume of work, depending on which the value of these costs changes, as well as applicable norms and standards.

3.7. To assess the level and dynamics of the cost of construction work, the costs per 1 ruble of construction work are determined by dividing the total amount of the planned cost of construction work by the amount of work performed by the construction organization on its own, according to their cost, taken into account in the contract price, as well as in comparable prices.

4. Accounting for the cost of construction work

I. Organization of cost accounting

4.1. Accounting for the costs of construction work is carried out by construction organizations in accordance with the rules established by the Accounting Regulation "Accounting for contracts (contracts) for capital construction", approved by Order of the Ministry of Finance of Russia dated December 20, 1994 N 167, as well as the rules determining the procedure for its application, set out in these Standard Guidelines.

4.2. Accounting for the cost of construction work, depending on the types of accounting objects, can be organized according to the order method or the method of accumulating costs for a certain period of time using elements of the regulatory accounting system and control over the use of material, labor and financial resources.

The main method of cost accounting for the production of construction works is the order-by-order method, in which the object of accounting is a separate order opened for each construction object (type of work) in accordance with the contract concluded with the customer for the production of works, according to which costs are kept on an accrual basis until the completion of the work on the order.

A construction organization that performs homogeneous special types of work or carries out the construction of objects of the same type with an insignificant duration of their construction can keep records by the method of accumulating costs for a certain period of time by type of work and cost centers. In this case, the cost of construction work handed over to the customer is determined by calculation based on the percentage calculated as the ratio of the actual costs of producing work in progress to their contractual value and the contractual cost of the work to be handed over or using other economically sound methods established by the organization when forming the accounting policy.

When accounting for costs using the accumulation method, the financial result can be identified by individual completed work on structural elements or stages. In this case, the financial result is revealed as the difference between the contractual cost and the cost of work performed on structural elements or stages.

4.3. Accounting for production costs is carried out on the basis of primary accounting documentation drawn up in accordance with the procedure established by the relevant regulatory enactments. Primary documentation is compiled with obligatory coding, which provides accounting for construction sites and types of work (if necessary, in the context of cost items and elements), as well as in the context of sections, teams, divisions and services of the construction organization, in accordance with the requirements of internal production cost accounting.

4.4. The application of the normative method of accounting provides for the creation in a construction organization of a system of progressive norms and standards and, on its basis, calculations of the normative cost of work, the identification and accounting of costs associated with deviations from existing norms and standards.

In this case, accounting is carried out separately in terms of costs according to the norms and in terms of costs, which are deviations from the norms, by documenting deviations when they occur or with subsequent compilation of calculations based on inventories or other data.

4.5. Expenses incurred by the construction organization in the reporting period, but related to the following reporting periods, are preliminarily taken into account on the account "Expenses of future periods". Then, monthly in equal parts, according to the calculation approved by the organization, the costs are included in the cost of construction work during the period to which they relate. Such expenses, in particular, include: expenses for uneven repairs of fixed assets, if the construction organization does not create a repair fund or a reserve for the repair of fixed assets or repair costs exceed the amount of the fund or reserve formed by that time; costs for the design of facilities provided for in the construction plans for future years; rent for the lease of individual items of fixed assets (or their separate parts); expenses for the re-equipment and adaptation of buildings and structures for construction maintenance, included in the construction estimate as part of funds for the construction of temporary (titular) buildings and structures, if the construction organization does not form a reserve to cover these costs; costs of relocating units, as well as construction and road machinery and mechanisms; costs for the conservation and maintenance of machines and mechanisms with a seasonal nature of their use; costs associated with the organized recruitment of workers for construction; construction advertising costs; subscription costs for periodicals; expenses for payment of telephone and radio communication services.

4.6. In order to evenly include future expenses in the cost of construction works of the reporting period, a construction organization can create reserves on the account "Reserves for future expenses and payments" at the expense of deductions included evenly in the cost of work, reserves for: upcoming payment for employee vacations; payment of annual remuneration for the length of service and based on the results of work for the year; payment of premiums for putting objects into operation; erection of temporary (titular) buildings and structures; repair of fixed assets, tires and units; to cover foreseen losses.

4.6.1. The reserve for the forthcoming payment of vacations of employees is determined based on the amount of costs for the payment of their labor, taken into account when calculating holiday amounts and contributions to the state social and medical insurance funds, to the pension fund and to the employment fund from these amounts. The reserve is formed monthly according to the percentage provided for in the plan of the actually accrued wages to employees and is determined as the ratio of the annual planned amount for vacation pay in the reporting year and deductions to the above funds from this amount to the planned annual wage fund and the amount of deductions from it to these funds.

The expenses for the formation of the reserve are charged to the accounts of the cost of remuneration of the relevant categories of employees (main production, auxiliary, etc.).

After the end of the reporting year, the reserve for the payment of vacations of employees should be recorded in the accounting and reporting in the amount confirmed by a special calculation based on the number of days of unused vacation.

When creating a reserve for paying holidays in this manner, it should be borne in mind that deductions to the funds made in the following reporting periods from the amounts intended for paying holidays to employees should be written off from the created reserve. If the construction organization decides to attribute next year the expenses for paying employees' vacations as they accrue directly to the cost of products (works, services), the balance of the reserve at the beginning of the next year is written off in December of the current year to increase the financial result.

4.6.2. The reserve for the payment of annual remuneration for length of service and based on the results of work for the year, as well as bonuses for commissioning facilities (subject to the inclusion of funds for their payment in the contract price) is formed based on the amount of expected payments according to the estimate and deductions to the funds in the manner set forth in paragraph 4.6.1 of these Standard Guidelines.

4.6.3. A reserve for the construction of temporary (titular) buildings and structures can be created by a construction organization, provided that funds for their construction are included in the estimate for the construction of facilities. Deductions, determined on the basis of the estimated cost of construction of such facilities, are made monthly by including them in overhead costs. Accounting for funds in the reserve is carried out in the context of objects proposed for construction. Accounting for the construction of temporary (titular) buildings and structures is carried out by a construction organization on the account "Non-capital works" separately for each of such objects in relation to the procedure established for accounting for construction work costs.

As construction is completed and temporary (titular) buildings and structures are put into operation, the costs of their construction, accounted for on the account "Non-capital works", are written off:

for buildings and structures related to fixed assets - to the debit of the Fixed Assets account. At the same time, depreciation is charged on the full cost of these buildings and structures, which is reflected in the credit of the account "Depreciation of fixed assets" in correspondence with the account "Reserves for future expenses and payments";

for structures that are not related to fixed assets - to the debit of the account "Low-value and wearing items". At the same time, depreciation is charged on the full cost of these structures, which is reflected in the credit of the account "Depreciation of low-value and wearing items" in correspondence with the account "Reserves for future expenses and payments."

In the event that a construction organization, along with the construction of these facilities or instead of them, works to re-equip and adapt other buildings for construction maintenance, the costs incurred in this case are debited from the credit of the "Non-capital works" account to the debit of the "Reserves for future expenses and payments" account.

In case of insufficient funds of the reserve formed for these purposes, it is additionally charged with the allocation of expenses, if necessary, to the account "Expenses of future periods". When recalculating the reserve funds for this object, its excessively accrued amount is reversed.

If the construction organization does not create a reserve for the construction of temporary (titular) buildings and structures, then after they are put into operation, depreciation (amortization) is charged on them in the general manner, debiting the accounts for accounting for the costs of their use or the account "General business expenses".

The costs associated with the construction of temporary (non-title) structures, fixtures and devices used in the process of construction work are preliminarily taken into account on the "Non-capital work" account. Upon completion of construction, objects are accounted for as low-value and wear-and-tear items, and their cost is transferred to the cost of construction work evenly in the amount of depreciation, determined based on the service life of temporary structures, fixtures and devices, and which is reflected in the item "Overhead costs" and the element "Material costs" (minus the cost of returnable waste).

4.6.4. To cover the costs associated with the repair of fixed assets, construction organizations can create the following types reserves:

the repair fund is formed to cover the costs of all types of repairs and is determined on the basis of the book value of fixed production assets and deduction standards approved in a stable amount for five years in the prescribed manner by a construction organization. In the event that the construction organization refuses to form this fund in accordance with the established procedure, the balance at the end of the year is written off to financial results in the final turnover;

a reserve for the overhaul of certain types of fixed production assets, including leased ones, if under the terms of the contract it is carried out at the expense of the lessee, and (or) for current and medium repairs of fixed production assets.

The reserve for the overhaul of certain types of fixed production assets, including leased ones, is formed monthly during the year based on the amount of estimated costs. In the event that repairs are completed in the next reporting year, a reserve for repairs may be formed based on these two reporting periods.

A reserve for current and average repairs of fixed production assets is formed if they are planned to be carried out during or at the end of the reporting year, and the costs for them amount to significant amounts. In this case, on a monthly basis, the share of the cost of upcoming repairs, based on their total cost, is included in the cost of the relevant work (products, services). Upon completion of repairs, their cost is written off at the expense of the formed reserve, and excessively reserved amounts (including at the end of the reporting year) are reversed. In case of excess of repair expenses over the reserve funds, the excess amount is written off to expenses.

Accounting for the repair of fixed assets is carried out by a construction organization on the account "Auxiliary production". Upon completion of the repair work, the costs associated with their implementation are written off at the expense of the created reserve or are charged to the appropriate accounts for the cost of maintaining the repaired facilities or deferred expenses;

a reserve to cover future expenses for the restoration and repair of tires and units in operation is formed by monthly accrual of wear on tires according to the standards approved by the construction organization, taking into account the actual operating time of the machines or the mileage of vehicles and the estimated cost of repairing the units and attributing this amount to the cost of services of auxiliary industries (the cost of transportation in motor transport divisions).

Reserve funds are used for:

a) writing off the cost of tires issued from the warehouse to replace those retired from service (minus the cost of scrap from rejected tires);

b) payment of invoices of organizations (or writing off the cost of repairs made on their own) for the repair of tires and assemblies.

If the accounting policy is changed from the next year in terms of the formation of this reserve, its unused part is included in the final turnover of the current year to financial results.

It should be borne in mind that a construction organization that does not form a repair fund may record the formation of one reserve for the repair of fixed assets, which will include all the necessary reserves for repairs.

4.6.5. The reserve for the coverage of foreseen losses is formed by the construction organization to cover the estimated costs, both provided and not provided for in the contract price of construction projects.

Reserves may include:

for warranty repairs of commissioned facilities (completed works);

to cover the costs associated with the curtailment of production, the conservation of production facilities and the payment of severance pay to laid-off workers;

to cover the costs associated with the conservation and maintenance of machinery and mechanisms for seasonal use;

to cover the costs of relocation of construction machines and mechanisms, as well as the relocation of subdivisions of a construction organization;

to cover the costs of ensuring the required level of technical and production potential to fulfill the tasks of technical cover for transport facilities, formed in the amount of five percent of the volume of construction work performed.

These funds are formed in the amount of estimated costs according to estimates approved by the construction organization, and may remain on the balance sheet until the expiration of the guarantee period for specific objects, until accumulation necessary funds for the implementation of capital investments in the measures provided for in the estimate that provide the required level of technical and production potential for the fulfillment of the tasks of technical cover for transport facilities, and for other types until the completion of the relevant work and settlements with employees within one year from the moment of formation.

Upon the expiration of the terms established by contracts and calculations, unspent amounts are added to the financial result of the corresponding year.

4.7. The costs of auxiliary productions that are not allocated to a separate balance sheet are taken into account on the "Auxiliary productions" account. The products, works and services of these industries used by the construction organization in the course of construction work are included in the cost of work at their actual cost, and the sale of products, works and services to third parties is carried out at contractual prices.

Cost accounting for these industries can be maintained in the manner established for accounting for construction work or for each type of such industries by the relevant industry instructions.

4.8. The actual costs of construction work can be grouped in accounting by cost items. Direct costs (materials, labor costs for workers and costs for the maintenance and operation of construction machines and mechanisms) are monthly accounted for individual accounting objects on a direct basis based on primary documents.

The costs included in the article "Overhead costs" and listed in Appendix No. 1 to these Model Guidelines "List of costs included in the article" Overhead costs "are taken into account in the construction organization as a whole and are included in the costs of construction work on individual accounting objects in the manner prescribed by paragraph 4.31 of these Model Guidelines.

If there is a breakdown of the cost of work in the context of certain indicators in the relevant reporting, construction organizations, when filling them out, must also be guided by the regulatory documents of the bodies that determine the procedure for filling out these reports.

4.9. When accounting for production costs by a construction organization based on the total volume of work performed on its own (including other types of work not related to construction), the costs of producing these works are collected for each type of work separately.

II. Cost accounting by expense items.

Accounting for the consumption of materials

4.10. When organizing accounting for the use in production of materials, building structures, products and parts, fuel and energy and other types of material resources ***, an important task is to ensure control over their economical and rational use, as well as compliance with established norms and standards for their consumption.

Materials are released into production on the basis of properly executed primary accounting documents by weight, volume, area or account, indicating order codes, objects, types of work for which they are released, in strict accordance with the resource consumption rates developed directly by the construction organization and approved annually by its head.

The consumption of materials is understood as their consumption directly in the process of construction work.

The release of materials from central warehouses to on-site warehouses should be recorded not as a write-off of materials for production, but as their movement within the construction organization.

4.11. For warehouse storage materials, deviations that have arisen as a result of replacing one type of material resources with another, as well as in connection with excess release of materials, are documented by special so-called signal documents.

At the same time, on the basis of signal documents, accountable persons must draw up and submit reports to the management of the construction organization on deviations in the consumption of materials from current standards with the necessary justifications and planned measures to eliminate deviations. The release of materials from a warehouse or pantry is carried out, as a rule, according to limit-fence cards. Structures and parts are delivered to construction sites according to picking lists in the form of technological kits in accordance with work schedules.

4.12. In order to organize the correct accounting, analysis and generalization of the causes of deviations in the consumption of materials from the norms, groupings of the causes of these deviations are developed, as well as a list of services, departments, divisions, from the results of which these deviations may arise. The head (or a person authorized by him) of a construction organization (structural subdivision), with the participation of the relevant services, reviews deviations on a monthly basis and ensures that measures are taken to eliminate them in the next month.

4.13. The cost of materials is understood as the cost of purchasing or the cost of their manufacture, taking into account indirect (procurement and storage) costs and the costs of bringing materials to a state of readiness for their use. In the event that materials are purchased for import at contract (settlement) prices, they are accepted for accounting in amounts determined by converting the settlement currency at the exchange rate of the Central Bank of the Russian Federation in force on the date of their posting, taking into account delivery costs.

4.14. A construction organization can apply when determining the cost of materials used in production following methods estimates of inventories written off to production:

at planned and estimated prices free-of-charge warehouse and separate accounting for deviations of the actual cost of materials from their cost at planned and estimated prices;

at the cost of each unit of purchased materials;

at the weighted average cost;

at the cost of the first (taking into account the cost of materials at the beginning of the period) during the reporting month (period) material purchases (FIFO);

at the cost of the last purchases of materials (LIFO) during the reporting month (period).

4.14.1. When accounting for materials at planned and estimated prices, a free-of-charge warehouse and separately accounting for deviations in the actual cost of materials from their cost at planned and estimated prices, construction organizations determine the range of materials for which planned and estimated prices are set, within the name, types and groups of material assets.

Deviations of the actual cost of materials from their cost at planned and estimated prices are taken into account according to the types of inventories accepted in the construction organization and are written off on a monthly basis to accounting records for the use of materials, as well as to accounting objects in proportion to the planned and estimated cost of consumed and released materials (with the exception of part of the deviations related to the planned and estimated cost of the balance of materials at the end of the month).

In the event of a significant deviation of the actual cost of materials from their cost at planned and estimated prices and for the purpose of analyzing deviations, the accounting department can maintain special cards for determining and distributing deviations by main types of materials.

4.14.2. Write-off of materials at the cost of each unit of purchased materials is the method of their write-off at actual cost. This method can be used by construction organizations with a small range of materials that perform work on special orders, when it is possible to organize such accounting and monitor the use of materials in production.

4.14.3. The assessment of materials when they are written off to cost at the weighted average cost is based on the use of calculations and the determination on their basis of the average cost per unit of each type of materials that had movement in the reporting month (period), both those that remained unused at the end of the month (period), and released for construction work and other needs.

4.14.4. The method of writing off materials at the cost of the first purchases of materials provides for accounting for their procurement during the month (period) at the actual cost, and when materials are used for construction work and for other needs, the write-off is made at the cost of materials for the first purchases in the reporting month (period), taking into account the cost of materials recorded at the beginning of the reporting month (period). That is, first, the cost of materials not used at the end of the reporting month is determined based on their quantity and the assumption that their cost consists of the costs of the last purchases of materials. The cost of the materials used is determined by subtracting from the cost of the balance of materials at the beginning of the reporting month (period), taking into account the cost of the materials received, the cost attributable to the balance of materials at the end of the month (period).

The distribution of the cost of the materials used for the accounts of their use is made on the basis of the average cost of a unit of each type and the amount of materials used for production or other needs.

4.14.5. The method of writing off materials at the cost of the last purchases ensures that current income and expenses correspond and allows you to take into account the impact of inflation on the financial results of a construction organization. With this method, the cost of materials at the end of the reporting month (period) is determined based on their quantity and the assumption that the cost of these materials consists of the costs of their first purchases.

The cost of the materials used and its distribution among the accounts for recording their use are determined in the manner set out in clause 4.14.4 of these Model Guidelines.

4.14.6. If a construction organization that takes into account materials when using them in accordance with subparagraphs 4.14.4 and 4.14.5 has procurement and storage costs, they are included in the cost of materials in the manner established to account for deviations in the actual cost of materials from their cost at planned and estimated prices.

4.15. The actual consumption of materials for the performance of construction work on accounting objects is reflected in accounting registers (for example, journal-order N 10-s and others) on the basis of material reports or turnover sheets.

At the same time, the consumption of open storage materials, the quantity, volume or weight of which cannot be determined exactly at the time of their use in production, is determined by monthly inventory of the balance of unused materials at the end of the reporting month. The results of the inventory are documented in an act in which the actual consumption for each of the materials is determined by calculation.

4.16. Control over compliance with the norms of consumption of materials is carried out monthly by the head (or a person authorized by him) of the construction organization (structural division) for each object (type of work) according to reports on deviations from these norms and reports on the consumption of basic materials in construction in comparison with the consumption determined by production standards.

Overspending or savings for certain types of materials are determined monthly as the difference between the amount of materials that must be consumed according to the norms and their actual consumption according to primary documents(limit fence cards, signal requirements, acts of inventory of open storage materials) attached to material reports.

4.17. The overspending of materials by quantity according to the report on the consumption of materials, allowed by the head (or a person authorized by him) of the construction organization (structural unit) to be written off to the costs of construction work, is reflected in the accounting as a documented deviation from the consumption norms.

Cost deviations from the established norm are reflected in the accounting as undocumented deviations.

The overspending of materials, if it is unjustified, does not apply to the cost of construction work, but is subject to compensation at the expense of the perpetrators in the manner established by the current legislation of the Russian Federation for damage caused to the organization.

4.18. The allocation of material costs to the relevant production, facilities, types of work and cost items is carried out on the basis of the cost code in the primary documents for the release of material assets.

Accounting for labor costs

4.19. Accounting for labor costs is carried out in accordance with the current legislation and the forms and systems of remuneration adopted by the construction organization.

When applying the regulatory system of accounting and control over the use of resources, the costs of wages for production workers in operational accounting are reflected separately according to the norms and deviations from the approved norms.

Deviations from the norms are considered to be payment for additional operations that are not provided for by the established technological process for the production of work, and additional payments caused by deviations from normal working conditions. Registration of work orders for the implementation of these additional operations is carried out with the permission of the head of the construction organization (structural unit).

Deviations from the norms are drawn up with sheets for additional payment, acts for downtime, etc. These documents indicate the reasons for which additional payments and additional work were made, as well as the persons responsible for the performance of these works.

4.20. In order to organize the correct accounting, analysis and generalization of deviations from the norms for wages, a grouping of the reasons for such deviations is being developed, in accordance with which the construction organization (structural divisions) establishes lists of reasons in relation to its specifics.

On the basis of signal documents for payment, the relevant officials draw up reports on deviations in labor costs from the norms, indicating the reasons and persons on whom they depend, and measures to prevent them.

4.21. Labor costs for workers are included in the costs of individual accounting items on a direct basis on the basis of documents that determine labor costs. If it is impossible to allocate certain types of allowances, surcharges, incentive and compensatory payments on a direct basis, their distribution by objects is made in proportion to the amounts of payment without allowances, surcharges, incentive and compensatory payments or by other methods adopted in the construction organization.

Deviations from the norms are attributed to the costs of individual accounting objects on a direct basis.

4.22. When a construction organization reserves funds to pay employees' vacations, pay remuneration for length of service, as well as bonuses for putting objects into operation, deductions for these purposes are also included in this article.

Accounting for the maintenance and operation of construction machines and mechanisms

4.23. Accounting for the costs of maintaining and operating construction machines and mechanisms should ensure the determination of the actual value of these costs by types of machines and mechanisms and the prompt identification of deviations from the norms and standards established by the construction organization. The development of norms and standards and accounting for deviations are carried out both in terms of the time of use of construction machines and mechanisms, and in terms of the costs of their operation.

The establishment of standards for the costs of operating construction machines and mechanisms and the norms for the time of their use, the registration of documented deviations from the norms and the identification of undocumented deviations is carried out in relation to the procedure established for accounting for materials and wages.

The use of construction machines and mechanisms in excess of the time provided for by the project for the production of works, as well as their use at work or in conditions not provided for by such a project, must be documented by appropriate signal documents.

These documents indicate the reasons that caused the use of machines and mechanisms in excess of the time provided for by the project for the production of work, as well as the persons through whose fault such violations were committed. At the same time, measures and terms for the elimination and prevention of deviations are determined.

On the basis of the signal documentation, reports (reports) on deviations from the norms are compiled and submitted to the management of the construction organization for taking the necessary measures.

4.24. The costs of operating own and rented machines and mechanisms in a construction organization (structural unit) are accounted for on the account "General production costs" by type or group of machines and mechanisms and monthly written off to the appropriate accounts for their use (production, etc.).

The amounts of rent or lease payments for the use of construction machinery and mechanisms and other payments for services related to the production of construction works are reflected in the cost of these works in the item "Expenses for the maintenance and operation of construction machinery and mechanisms" and, accordingly, in the elements "Other costs" and "Material costs".

The amounts of rent (for the rental of individual machines and mechanisms) and other payments for services not directly related to the production of construction work are charged to the appropriate accounts for accounting for these costs ("Auxiliary production", "Materials", "Equipment for installation", "Overhead costs", etc.).

4.25. The costs of transporting materials and building structures within the construction site (facility), including the costs of paying workers for loading and loading, as well as the costs of exporting and importing soil, are included monthly by construction departments in the item "Expenses for the maintenance and operation of construction machines and mechanisms" from the account "Auxiliary production" or "Settlements with suppliers and contractors" (when using transport from third-party organizations).

4.26. The costs of operating construction machines and mechanisms in trusts (structural divisions) of mechanization are accounted for on the account "General production costs" by type or group of machines and mechanisms, regardless of the procedure for paying for their work with construction organizations.

The trust (structural division) of mechanization determines monthly the actual cost per machine-hour (machine-shift) of each group of machines.

Labor costs for workers involved in the operation and maintenance of machines, deductions to the reserve for vacation pay, costs for fuel, fuel, electricity, steam, lubricants and auxiliary (operational) materials, maintenance of rail and non-rail tracks, depreciation deductions, repair costs (deductions to the repair fund) and rental payments for machines are charged to the cost of maintaining groups of machines on a direct basis.

The costs of all types of repair of construction machines and mechanisms are taken into account in advance on the account "Auxiliary production" by groups of machines.

The costs of relocating machines consisting of the costs of maintaining special transport funds (tractors, trailers, etc.), for the remuneration of workers engaged in loading, delivery and unloading of machines, and other costs of relocation, are recorded on the account of “auxiliary production” and are transferred monthly to planned costs for car groups or other methods accepted by the mechanization, on the account, on the account of “ General production expenses "or relate preliminary in accordance with the data of settlements to the account" Future expenses ". When a reserve is formed to cover these costs, they are debited to the "Reserves for future expenses and payments" account.

4.27. The actual costs of mechanization trusts (structural divisions) recorded on the account "General production costs" are monthly distributed by type of production and for sale in proportion to the machine hours worked by each group of machines (machine shifts) or other methods adopted by them.

The actual costs of maintaining leased machines and mechanisms are written off as expenses from non-sales operations.

The actual costs of construction works of trusts (structural divisions) of mechanization are reflected in the account "Main production" for the corresponding accounting objects. The reflection of these costs on the accounts of accounting and the determination of financial results for these operations are similar to those adopted in general construction organizations.

Overhead accounting

4.28. Overhead expenses accounted for on the "General business expenses" account include administrative and business expenses, expenses for servicing construction workers, expenses for organizing work at construction sites, and other overhead expenses (see Appendix No. 1 to these Standard Guidelines).

Overhead expenses of auxiliary productions are taken into account on this account separately from the overhead expenses of the main production and are charged to the cost of products, works and services of these productions.

4.29. The costs of maintaining the management apparatus of a construction organization are included in the overhead costs of the main production of structural divisions.

On a monthly basis, general contractors reduce the amount of overhead costs by the amount of costs for servicing subcontractors in accordance with work contracts between them, writing them off from the "General expenses" account to the "Settlements with suppliers and contractors" account. Accordingly, subcontractors increase the amount of overheads on the debit of the account "General business expenses" with the reflection on the credit of the account "Settlements with buyers and customers".

4.30. In construction organizations, the amounts of overhead costs of the main production are monthly charged to the costs of construction works reflected in the "Main production" account and to the costs recorded in the "Non-capital works" account (except for the costs of erecting temporary (non-title) structures) in proportion to direct costs.

Overhead costs of the main production in trusts (structural divisions) of mechanization are monthly distributed between construction work performed under a subcontract agreement and services rendered to third parties in proportion to the amounts of their direct costs.

4.31. Overhead costs of the main production can be distributed among the accounting objects in proportion to direct costs, labor costs of workers or using other methods established when forming the accounting policy.

Overhead costs of auxiliary industries are distributed according to their types in proportion to direct costs, and according to the types of products and services produced (rendered) by each production, overhead costs can be distributed in proportion to direct costs, labor costs of workers, their number or using other methods that ensure the most accurate determination of the cost by types of products and services provided.

Construction organizations that record the costs of construction work using the accumulation method for a certain period of time can write off fixed overhead costs directly to the account of accounting for the implementation of work.

Accounting for losses from marriage

4.32. Losses from defects in construction organizations are accounted for on the account "Defects in production" separately for defects made in the course of construction work and defects that took place in auxiliary industries, broken down by construction objects and types of auxiliary industries, respectively.

4.33. The losses from the marriage of the main production include the costs of reworking poorly (that is, in violation of the technical specifications, SNiP or design solution) of the construction work performed through the fault of the construction organization.

Losses from marriage include the costs of repairing damage to previously completed parts and structures of buildings and structures made in the course of subsequent work, as well as the cost of finally rejected work.

The costs of eliminating defects in construction, which have arisen through the fault of the customer and paid by him, do not apply to losses from marriage.

Losses from marriage do not include the cost of incorrectly marked building materials, structures, products and parts, as well as building materials, structures and parts manufactured by construction organizations or other organizations, the unsuitability of which was found at the construction site.

4.34. Depending on the nature of the defect, established during the quality checks of work, the marriage is divided into correctable and irreparable (final). Repairable marriage is considered to be work, the correction of which is technically possible and economically feasible.

The final marriage is considered to be work, the correction of which is technically impossible and economically inexpedient.

According to the place of detection, the marriage is divided into internal, identified by the construction organization before the delivery of work to the customer, and external, identified during the operation of the construction site.

4.35. The identified marriage is formalized by an act drawn up by employees of construction laboratories, quality engineers or persons in accordance with construction contracts.

The costs of correcting a defect made in the course of construction work shall reflect the cost of additionally consumed materials, the costs of paying workers for dismantling, dismantling and other additional work performed in connection with the elimination of defects, the costs of operating construction machines and mechanisms used in correcting the defect, part of the overhead costs and costs associated with correcting the defect by third-party organizations.

The amount of the cost of correcting the marriage is reduced by the amounts charged to suppliers and subcontracting construction organizations (if they admitted their fault), by the amounts reimbursed by the persons who allowed the marriage, as well as by the cost of materials credited during disassembly and dismantling at prices of possible use.

The difference between the costs of correcting the defect and the reimbursed amounts represents the losses from the defect made during the construction work, and is included in the cost of work on construction objects on a direct basis with their distribution according to the relevant cost items (elements).

Losses from defects identified at facilities commissioned in the reporting year increase the cost of work on these facilities, and at facilities commissioned in previous years, they are credited to the "Reserves for future expenses and payments" account when a reserve is formed, and in its absence - to the "Profit and Loss" account as losses on operations of previous years identified in the reporting year.

4.36. Marriage in auxiliary production includes products (works) of own production that do not meet the standards and specifications and cannot be used for their intended purpose or require additional costs to eliminate defects.

In auxiliary productions, finally rejected products (works) are written off as defects in auxiliary productions at actual cost.

The costs of correcting defective products and works are made up of the cost of materials, labor costs and other costs for the elimination of defects, minus the cost of materials credited in the order of return and the amounts reimbursed by the persons who allowed the defect, and are included in the cost of products (works) of auxiliary industries on a direct basis.

III. Accounting for construction in progress. Consolidated cost accounting for construction work

4.37. Construction in progress includes unfinished work on organizations, their queues, start-up complexes and objects that are cost accounting objects.

Work in progress consists of the cost of construction work performed on its own, as well as the cost of work of subcontractors accepted and paid by general contractors for the period from the start of the construction contract.

The actual cost of construction work performed on its own is taken into account on a separate sub-account of the "Main production" account and is determined by the total cost of the construction organization for the production of such work.

The contractor may, prior to the delivery of the construction object to the customer as a whole, take into account as part of the work in progress construction work at their contractual cost for individual completed elements or stages of work in the event that a financial result is determined on them.

The complex of special construction works performed by subcontractors, accepted and paid by the general contractor are accounted for by the general contractor before they are handed over to the customer at the agreed price on the account "Main production" as part of construction in progress on a separate subaccount as performed by subcontractors and are not included in the cost of construction work of the general contractor.

4.38. Consolidated accounting of costs for the production of construction works is kept on the account "Main production" for accounting objects according to the applied cost classification system in the appropriate accounting register (for example, in order journal N 10-s or others), where, as a rule, analytical and synthetic accounting are combined.

To determine the costs of construction work on a construction site and on a construction organization (structural unit) as a whole, accounting objects can be grouped in the accounting register by belonging to a construction site, and within construction sites - by type of work (construction work, installation of equipment, overhaul and other types of construction work).

The accounting register lists construction in progress at the beginning and end of the month at the actual cost and its value determined in accordance with the contract price.

When applying the regulatory system of accounting and control over the use of resources in the consolidated accounting register, columns (lines) may be provided for accounting for production costs specified works norms and deviations from norms.

4.39. The cost of the scope of work performed and construction in progress for individual accounting items is reflected in the accounting register (for example, in the journal-warrant N 10-c or others) according to the certificate (act) on the scope of work performed.

4.40. Accounting for the cost of construction work by elements is carried out as a whole for the construction organization (structural unit) for the month and on an accrual basis from the beginning of the year.

Determination of the costs of construction work by elements can be carried out in the manner prescribed by the letter of the USSR Ministry of Finance dated July 18, 1985 N 115 "On the form of calculating production costs by economic elements in construction."

4.41. When forming the cost of construction and other work by a construction organization, it should be borne in mind that the methods for estimating material resources written off to production, as well as methods for distributing certain types of expenses (overhead, for the operation of construction machines and mechanisms attributable to work handed over to the customer, etc.) by accounting objects are used by the construction organization without change during the reporting year and constitute elements of its accounting policy.

5. The procedure for the formation of financial results

5.1. The final financial result (balance sheet profit or loss) of the activities of a construction organization is made up of the financial result from the delivery of objects, works and services to the customer, stipulated by the treaties, sale on the side of fixed assets and other property of a construction organization, products and services of ancillary and auxiliary industries that are on the balance sheet of a construction organization, as well as income from non-sales operations reduced by the amount of expenses for these operations.

5.2. Profit (loss) from the delivery to the customer of objects, completed construction and other works provided for by the construction contract, is determined as the difference between the proceeds from the sale of these works and services performed on their own, at the prices established in the contract, without value added tax and other deductions provided for by law, and the costs of their production and delivery.

Construction organizations engaged in export activities exclude export tariffs when calculating profit from the proceeds from the sale of products, works and services.

In taxation, the proceeds from the delivery of objects, construction and other works and services to the customer are determined either as they are paid in full at the contractual value (for non-cash payments - as funds for the work (services) performed are received on accounts in bank institutions, and for cash settlements - when funds are received at the cash desk), or as the objects are handed over, works and services are performed and they are transferred to the customer in accordance with the procedure established by the contract. When applying the method of determining revenue by receipt of funds, it should be borne in mind that the procedure and terms for the acceptance of objects and work performed and payments for them are established in the contract by agreement of the parties. Calculations can be carried out: in the form of advance payments for work performed on structural elements or stages, or after the completion of all work under the contract.

The method for determining the proceeds from the sale of works (services) is established by the construction organization for the reporting year based on the conditions of management and concluded contracts, and is an element of the accounting policy of the construction organization.

5.3. When determining the profit from the sale of fixed assets and other property of a construction organization, the difference (excess) between the sale price, without value added tax and other deductions provided for by the legislation of the Russian Federation, and the initial (replacement) or residual value of these funds and property, increased by the inflation index in the prescribed manner, is taken into account. In this case, the residual value of the property is applied to fixed assets, intangible assets and low-value and quickly wearing out items.

5.4. Profit from the sale to third parties of products and services of ancillary and auxiliary industries is determined as the difference between the cost of these products (services) at sales prices without value added tax and other deductions provided for by the legislation of the Russian Federation, and its cost.

5.5. Non-operating income includes:

income received on the territory of the Russian Federation and abroad from equity participation in the activities of other enterprises, dividends on shares and income on bonds and other securities acquired by a construction organization;

income from the rental of property;

amounts received to pay off receivables written off in previous years as a loss as uncollectible;

fines, penalties, forfeits and other types of sanctions awarded or recognized by the debtor for violation of the terms of business contracts, as well as for compensation for damages;

profit of previous years, revealed in the reporting year;

other income from operations not directly related to the production and sale of products (works, services).

5.6. Non-operating expenses include:

costs for canceled construction contracts, for canceled production orders, as well as costs for production that did not produce products;

the costs of maintaining mothballed production facilities and facilities (except for costs reimbursed from other sources);

losses not compensated by the perpetrators from downtime due to external reasons;

losses on operations with containers;

court costs and arbitration costs;

awarded or recognized fines, penalties, forfeits and other types of sanctions for violation of the terms of economic contracts, as well as expenses for compensation for losses;

amounts of doubtful debts in settlements with other enterprises, as well as individuals, subject to reservation in accordance with the law;

losses from writing off receivables for which the limitation period has expired and other debts that are uncollectible;

losses on operations of previous years identified in the current year;

non-compensated losses from natural disasters (destruction and damage of production stocks, finished products and other material assets, losses from production stoppages, etc.), including costs associated with the prevention or elimination of the consequences of natural disasters (except for construction organizations that form a reserve fund in accordance with the procedure established by law or receive special funds for these purposes);

non-compensated losses as a result of fires, accidents, other emergencies caused by extreme conditions;

losses from theft, the perpetrators of which are not identified by court decisions;

other expenses for the payment of certain types of taxes and fees paid in accordance with the procedure established by law at the expense of financial results, as well as for operations related to the receipt of non-operating income.

5.7. These Model Guidelines for planning and accounting for the cost of construction work are applied on January 1, 1996.

Appendix No. 1

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costs included in the item "Overhead costs"

I. Administrative expenses

1. Expenses for remuneration of administrative and economic personnel:

employees of the administrative apparatus (managers, specialists and other employees related to employees);

line personnel: senior work foremen (heads of sections), foremen of work, foremen of construction sites, district mechanics;

workers providing economic services to employees of the administrative apparatus (telephonists, telegraph operators, radio operators, telecom operators, operators of electronic computers, janitors, cleaners, cloakroom attendants, couriers, etc.).

2. Deductions for social needs (mandatory deductions according to the norms established by the legislation of the Russian Federation: for state social and medical insurance, pensions and the State Employment Fund) from the cost of wages for employees of administrative and economic personnel.

3. Postal and telegraph expenses, expenses for the maintenance and operation of telephone exchanges, commutators, teletypes, dispatcher installations, radio and other types of communication used for management and listed on the balance sheet of the organization, expenses for renting the said means of communication or for paying for the corresponding services provided by other organizations.

4. Expenses for the maintenance and operation of computer technology, which is used for management and is listed on the balance sheet of the organization, as well as the cost of paying for the relevant work performed under contracts by computer centers, machine counting stations and bureaus that are not on the balance sheet of the construction organization.

5. Expenses for printing works, maintenance and operation of typewritten and other office equipment.

6. Expenses for the maintenance and operation of buildings, structures, premises occupied and used by administrative and economic personnel (heating, lighting, energy supply, water supply, sewerage and cleanliness), as well as expenses associated with payment for land.

7. Expenses for the purchase of stationery, accounting forms, reporting and other documents, periodicals necessary for the purposes of production and management, for the purchase of technical literature, bookbinding.

8. Expenses for carrying out all types of repairs (deductions to the repair fund or reserve for repairs) of fixed assets used by administrative and economic personnel.

9. Expenses associated with official travel of employees of administrative and economic personnel within the location of the organization.

10. Expenses for the maintenance and operation of official cars, listed on the balance sheet of a construction organization and servicing employees of the management apparatus of this organization, including:

wages (with deductions for social needs) of employees servicing passenger cars;

cost of fuel, lubricants and other materials, wear and tear repair of automobile rubber, Maintenance vehicles;

expenses for the maintenance of garages (energy supply, water supply, sewerage, etc.), rent for garages and parking lots, depreciation (wear and tear) and expenses for all types of repairs (deductions to the repair fund or reserve for repairs) of cars and garage buildings.

11. The cost of hiring cars for official purposes.

12. Expenses for compensation to employees of the administrative and economic personnel of a construction organization, whose production activities are associated with the need for systematic business trips, the costs of using personal cars for these purposes.

13. Expenses associated with the payment of expenses for the relocation of employees of administrative and economic personnel, including employees servicing official cars, and the payment of lifting allowances to them in accordance with the current legislation of the Russian Federation on compensations and guarantees when transferring, hiring again and sending them to work in other areas.

14. Expenses for business trips related to the production activities of administrative and economic personnel, including employees servicing official cars.

15. Deductions made by structural subdivisions of a construction organization that are not legal entities for the maintenance of the management apparatus of a construction organization.

16. Depreciation deductions (rent) on fixed assets intended for servicing the administrative apparatus, depreciation and repair of wearing equipment and other low-value administrative and managerial items.

17. Representation expenses related to commercial activities organization, and expenses for holding meetings of the council (board) of the organization and the audit commission of the organization.

18. Payment for consulting, information and audit services.

19. Payment for bank services.

20. Other administrative and business expenses (payment for services provided by third-party production management organizations, in cases where the staffing of the construction organization does not provide for certain functional services, etc.).

II. Maintenance costs for construction workers

1. The costs associated with the training and retraining of personnel.

2. Deductions for social needs from the cost of wages for workers employed in construction work, as well as the operation of construction machines and mechanisms and non-capital work carried out at the expense of overhead costs.

3. Expenses for ensuring the fulfillment of sanitary and hygienic requirements and living conditions:

depreciation deductions (or rent), costs for all types of repairs (deductions to the repair fund or reserve for repairs) and for the movement of collapsible and mobile buildings for sanitary purposes;

maintenance of premises and equipment provided free of charge both to medical institutions for organizing first-aid posts directly on the construction site or on the territory of the construction organization, and to public catering enterprises (both included and not on the balance sheet of the construction organization) serving the labor collective, including depreciation deductions (rent), costs for all types of repairs (deductions to the repair fund or reserve for repairs), expenses for lighting, heating, water supply, sewerage, electricity, fuel for cooking, as well as expenses for delivering food to workplace;

the costs of paying for the services of third-party organizations to provide employees of the construction organization with canteens, canteens, first-aid posts, sanitary facilities or equity participation in their maintenance.

4. Health and safety expenses:

wear and tear and expenses for the repair and washing of free-of-charge overalls and protective devices;

the cost of neutralizing substances, fats, milk, etc., issued free of charge in the cases provided for by the legislation of the Russian Federation;

costs associated with the purchase of first-aid kits and medicines;

the cost of purchasing the necessary guides, posters and transparencies on safety, prevention of accidents and diseases in construction, as well as improving working conditions;

the costs of training workers in safe working methods and equipping safety cabinets;

other expenses provided for by the nomenclature of measures for labor protection and safety, except for expenses that are in the nature of capital investments.

III. Costs for organizing work on construction sites

1. Depreciation and expenses for the repair of low-value and wear-out tools and production equipment used in the production of construction work and not related to fixed assets.

2. Depreciation and expenses associated with the repair, maintenance and dismantling of temporary (non-title) structures, fixtures and devices, which include:

on-site offices and pantries of foremen and foremen;

warehouses and sheds at the construction site;

showers, vats, non-sewered latrines and rooms for heating workers;

decking, step-ladders, stairs, walkways, running boards, cast-offs when breaking down a building;

structures, fixtures and devices for safety;

scaffolding and scaffolding not provided for in the estimated norms for construction work or in the price tags for the installation of equipment, external hanging cradles, fences and railings necessary for the performance of work, safety visors, shelters during drilling and blasting operations;

temporary wiring from the main and distributing networks of electricity, water, steam, gas and air within the working area (territories within 25 meters from the perimeters of buildings or the axes of linear structures);

expenses associated with the adaptation of buildings under construction and existing on construction sites instead of the construction of the above temporary (non-title) buildings and structures.

labor costs (with deductions for social needs) of employees of departmental security, including paramilitary, guard and professional fire protection, in cases where the organization is duly granted the right to have departmental security;

stationery, postal-telegraph and other expenses for the maintenance of departmental security;

expenses for payment of private security provided by the internal affairs bodies, fire protection provided by the internal affairs bodies, as well as security provided in the course of rendering services by other organizations;

expenses for the maintenance and wear of fire-fighting equipment, equipment and overalls;

depreciation deductions, expenses for all types of repairs (deductions to the repair fund or reserve for repairs) and the maintenance of guard rooms and fire stations (garages), including wages (with social contributions) for cleaners and other workers serving these premises.

4. Expenses for normative work: payment to design and technological organizations for the provision of technical assistance to construction (orgtekhstroy) and normative research stations for the work performed on the dissemination and implementation of advanced methods of labor organization, labor standardization and the publication of normative and technical literature on best practices in construction.

5. Expenses associated with invention and innovation, including:

expenses for conducting experimental work, manufacturing and testing models and samples for inventions and rationalization proposals;

expenses for organizing exhibitions and reviews, competitions and other events for invention and rationalization;

payment of bonuses for assistance in the implementation of inventions and rationalization proposals;

other expenses.

6. Expenses for geodetic work carried out in the course of construction work. This item takes into account the cost of wages (with deductions for social needs) of employees employed in geodetic works, cost of materials, depreciation deductions, depreciation, expenses for all types of repairs (deductions to the repair fund or reserve for repairs) and for the movement of geodetic equipment, tools and instruments, transportation and other expenses for geodetic work, including acceptance from design and survey organizations of the geodetic base.

7. Expenses for designing the production of works. This article takes into account labor costs (with deductions for social needs) of employees of design and estimate groups and design teams for the production of work and the binding of typical temporary buildings and structures located at trusts or directly at construction (specialized) structural divisions, other expenses for the maintenance of these groups, payment for the services of design organizations and trusts for drawing up projects for the production of work and providing technical assistance.

8. Expenses for the maintenance of production laboratories. This item includes the following costs:

labor costs (with deductions for social needs) of employees of production laboratories;

depreciation, expenses for carrying out all types of repairs (deductions to the repair fund or reserve for repairs) of premises, equipment and inventory of laboratories;

the cost of materials, structures and parts of structures used up or destroyed during testing, except for the costs of testing structures as a whole (medium and large bridges, tanks, etc.), paid from funds provided for these purposes in construction estimates;

expenses for expertise and consultations;

expenses for services rendered to laboratories by other organizations;

other expenses.

9. Expenses associated with payment for the services of paramilitary mine rescue units in the course of underground mining and capital works.

10. Costs for the improvement and maintenance of construction sites:

for wages (with deductions for social needs) and other expenses for cleaning and cleaning (with garbage disposal) of the construction site and the street lane adjacent to it, including sections of roads and sidewalks, the construction of paths, bridges and other works related to the improvement of the territory of construction sites;

for electricity (including from temporary power plants), light bulbs, wages (with deductions for social needs) of electricians on duty and other expenses associated with lighting the construction site.

11. Expenses for the preparation of construction objects for delivery. This article includes:

labor costs (with deductions for social needs) for plumbers and electricians on duty, housekeepers, as well as workers for garbage collection, washing floors and windows;

expenses for the purchase of detergents and other materials used for cleaning during the commissioning of objects;

expenses for the removal of construction debris from the site after the completion of the construction of the facility;

heating costs during the commissioning period.

12. Expenses for relocation of linear construction organizations and their structural subdivisions within the construction site (with the exception of expenses for relocation of construction machines and mechanisms included in the cost of machine shifts, as well as expenses for relocation of construction organizations and their structural subdivisions to other construction sites).

IV. Other overheads

1. Payments for compulsory insurance in accordance with the procedure established by the legislation of the Russian Federation for the property of a construction organization, accounted for as part of production assets, certain categories of workers employed in the main production, as well as the operation of construction machines and mechanisms and non-capital works and in other insured events permitted by the legislation of the Russian Federation.

2. Depreciation on intangible assets.

3. Payments on bank loans (except for loans related to the acquisition of fixed assets, intangible and other non-current assets), as well as on budget loans, except for loans issued for investments and conversion activities.

The newly established rates on loans from the Central Bank of the Russian Federation to commercial banks apply to newly concluded and extended agreements, as well as to previously concluded agreements that provide for a change in the interest rate.

V. Costs not taken into account in the overhead rate, but attributable to overheads

1. Disability benefits due to industrial injuries paid on the basis of court decisions.

2. Taxes, fees, payments and other mandatory deductions made in accordance with the procedure established by the legislation of the Russian Federation.

3. Costs for the creation of insurance funds (reserves) within the limits established by the legislation of the Russian Federation, to finance the costs of preventing and eliminating the consequences of accidents, fires, natural disasters, environmental disasters and other emergencies, as well as to insure the property of organizations, the lives of employees and civil liability for causing harm to the property interests of third parties.

4. Deductions to the reserve for the construction of temporary (titular) buildings (structures) in cases where the funds for their construction are provided for in the contractual price of the construction object.

5. Expenses reimbursed by customers of construction sites at the expense of other costs related to the activities of the contractor:

a) the cost of transporting employees to and from the place of work by road (own or rented), if public or suburban transport is not able to provide their transportation and it is not possible to organize transportation by organizing special routes for urban passenger transport; additional costs associated with attracting, on a contractual basis with local executive authorities, the funds of a construction organization to cover the costs of transporting employees by public urban public transport routes (except for taxis), in excess of the amounts determined based on the current tariffs for the relevant types of transport;

b) additional costs associated with the implementation of contract work on a rotational basis;

c) the cost of relocating construction organizations and their divisions to other construction sites;

d) the costs stipulated by the legislation of the Russian Federation associated with the recruitment of labor, including payment for graduates of secondary vocational schools and young professionals who graduated from a higher or secondary specialized educational institution, travel to the place of work, as well as vacations before starting work;

e) additional costs associated with the use of student teams, military construction units and other contingents in the construction of facilities (made in accordance with the current legislation of the Russian Federation);

f) expenses for carrying out special measures to ensure normal working conditions (to combat radioactivity, silicosis, malaria, midges, encephalitis mites, etc.);

g) the costs associated with sending workers to perform construction, installation and special construction work. For taxation purposes, these costs are accepted in the amounts established by law;

h) current costs associated with the maintenance and operation of fixed assets for environmental purposes (treatment facilities, ash conditioners, filters and other environmental facilities), wastewater treatment and other types of current environmental costs;

i) other expenses reimbursed by customers in accordance with the legislation of the Russian Federation.

Appendix No. 2

and accounting for the cost of construction work

grouping

construction costs by elements

1. The costs that form the cost of construction works are grouped according to their economic content according to the following elements:

material costs;

labor costs;

deductions for social needs;

depreciation of fixed assets;

other costs.

2. The element "Material costs" reflects:

the cost of materials, building structures and parts, fuel, energy, steam, water, spare parts for the repair of construction machines and mechanisms, works and services of an industrial nature, purchased (provided) by third parties directly during construction work, during the operation, maintenance and repair of construction machines and mechanisms, for administrative and economic and other production needs, including those spent by auxiliary, auxiliary and service industries and farms (divisions) that are on the balance sheet of the construction organization.

At the same time, the works and services of an industrial nature, carried out both by third-party organizations and by non-construction industries and farms of a construction organization, attributed to other sectors of the national economy and reporting on the relevant types of activities, include transportation services (not related to the transportation of material resources to the central (basic) warehouses and the transportation of workers), services for the relocation of construction machines and mechanisms from facility to facility, maintenance and repair of machines and mechanisms, performance of certain production operations (including quality control and compliance with technology, etc.);

wear and tear of temporary (non-title) structures, fixtures and devices;

wear and tear of low-value and fast-wearing items (tools, production equipment, fixtures, overalls, etc.);

costs associated with the use natural resources(deductions for the reproduction of the mineral resource base, deductions for land reclamation, payment for land reclamation work carried out by specialized organizations, payment for standing timber, and similar costs);

the cost of losses from a shortage of incoming material resources within the limits of natural loss.

Taking into account the established practice of developing estimated norms and standards, accounting for production costs in construction organizations, they are allowed to reflect in the element "Material costs" for the main type of activity the cost of products (works, services) of ancillary, auxiliary and service industries that are on the balance sheet of the construction organization, used by it for its own production and economic needs.

When planning and accounting are used in planning and accounting for assessing the cost of material resources of planned and estimated prices, the cost price formed according to the principle (methodology) free-of-charge warehouse, including the components given in clause 2.9 of these Model Guidelines, the total amount of material costs reflected in the element of the same name, is adjusted by an amount corresponding to the cost of work, services performed by the personnel of the main activity of the construction organization (construction and production personnel), and taken into account when calculating the costs of delivery and procurement storage expenses.

3. The "Labor costs" element reflects the labor costs of all construction and production personnel, including bonuses for production results, incentive and compensatory payments, including compensations for wages due to price increases and indexation of income within the limits provided for by the legislation of the Russian Federation, compensations paid in the amounts established by law to women who are on partially paid leave to care for a child until they reach the age specified by the legislation of the Russian Federation, as well as the costs of remuneration of those who do not in the state of the construction organization of workers employed in the main activity.

Labor costs include:

payment of wages for actually performed work, calculated on the basis of piece rates, tariff rates and official salaries in accordance with the forms and systems of remuneration adopted in the construction organization;

the cost of products issued as payment in kind to employees;

incentive payments under system provisions: bonuses (including the value of in-kind bonuses) for production results, including remuneration based on the results of work for the year, bonuses to tariff rates and salaries for professional excellence, high achievements in work, etc.;

compensatory payments related to the mode of work and working conditions, including: allowances and additional payments to tariff rates and salaries for night work, overtime work, multi-shift work, for combining professions, expanding service areas, for work in difficult, harmful, especially harmful working conditions, etc.;

the cost of utilities, food and products provided to employees of a construction organization free of charge in accordance with the current legislation of the Russian Federation, the cost of paying for free housing provided to employees of a construction organization in accordance with the established legislation of the Russian Federation (the amount of monetary compensation for the provision of free housing, utilities, etc.);

payment in accordance with the legislation of the Russian Federation for regular (annual) and additional vacations (compensation for unused vacation), payment for travel to the place of use of the vacation and back, including payment for the carriage of luggage, employees of construction organizations located in the regions of the Far North and equivalent areas, in accordance with the legislation of the Russian Federation payment for preferential hours for adolescents, payment for breaks in work of mothers for feeding a child, as well as payment for time associated with medical examinations, performance of state duties;

payments to employees released from the construction organization in connection with their reorganization, reduction in the number of employees and staff;

lump-sum remuneration for the length of service in accordance with applicable law;

payments due to regional regulation of wages, including: according to regional coefficients and coefficients for work in desert, waterless and high-mountainous areas, made in accordance with applicable law;

salary bonuses provided for by the legislation of the Russian Federation for continuous work experience in the regions of the Far North and in areas equivalent to them, in regions of the European North and other regions with severe natural and climatic conditions:

vacation pay before starting work for graduates of vocational schools and young professionals who have graduated from a higher or secondary specialized educational institution;

payment in accordance with the legislation of the Russian Federation for study holidays granted to workers and employees who successfully study in evening and correspondence higher and secondary specialized educational institutions, in correspondence postgraduate studies, in evening (shift) vocational schools, in evening (shift) and correspondence general education schools, as well as entering graduate school;

payment for the time of forced absenteeism or performance underpaid work in cases stipulated by the legislation of the Russian Federation;

additional payments in case of temporary disability up to actual earnings, established by the legislation of the Russian Federation;

the difference in salaries paid to employees employed from other enterprises and from organizations with preservation for certain period(in accordance with the legislation of the Russian Federation) sizes official salary at the previous place of work, as well as during temporary substitution;

amounts paid (when performing work on a rotational basis) in the amount of the tariff rate, salary for days on the way from the location of the construction organization (collection point) to the place of work and back, provided for by the shift work schedule, as well as for days of delay of workers on the way due to meteorological conditions and the fault of transport organizations;

allowances for the mobile and traveling nature of work for employees directly involved in construction, reconstruction and overhaul, as well as when performing work on a rotational basis in cases provided for by the legislation of the Russian Federation;

payment to employees for days of rest (time off) provided to them in connection with work in excess of the normal working hours with a rotational organization of work, with a summarized accounting of working time and in other cases established by the legislation of the Russian Federation;

amounts accrued for the work performed by persons involved in work in a construction organization in accordance with special agreements with state organizations (for the provision of labor), both issued directly to these persons and transferred to state organizations;

wages at the main place of work for workers, managers and specialists of a construction organization during their training with a break from work in the system of advanced training and retraining of personnel;

payment to donor workers for the days of examination, blood donation and rest provided after each day of blood donation;

remuneration of students of higher educational institutions and students of secondary specialized and vocational institutions undergoing work practice in a construction organization, as well as remuneration of students of general educational institutions during the period of vocational guidance;

remuneration of students of higher educational institutions and students of secondary specialized and vocational educational institutions working as part of student teams;

remuneration of labor of employees who are not on the staff of a construction organization for the performance of work by them under concluded civil law contracts (including a work contract), if settlements with employees for the work performed are made directly by the construction organization itself. At the same time, the amount of funds for remuneration of employees for the performance of work (services) under a work contract is determined based on the estimate for the performance of these works (services) and payment documents;

remuneration of skilled workers who are not released from their main work, to train apprentices and improve the skills of workers;

additional payments to brigade leaders for leading a brigade;

additional payments to employees permanently employed in underground work for the standard time of their movement in the mine (mine) from the shaft to the place of work and back;

payment for downtime through no fault of the employee;

payment for work recognized as marriage through no fault of the employee; other types of payments included in accordance with the established procedure in the payroll fund (with the exception of payroll costs financed from profits remaining at the disposal of organizations and other targeted revenues).

4. The element "Deductions for social needs" reflects mandatory contributions in accordance with the norms established by the legislation of the Russian Federation to state social insurance bodies, pension fund, the State Fund for Employment and Medical Insurance from the costs of remuneration of employees included in the cost of construction work under the element "Costs of labor" (except for those types of payment for which insurance premiums are not charged).

5. The element "Depreciation of fixed assets" reflects the amount of depreciation deductions for the full restoration of fixed assets, calculated on the basis of their book value (except for the cost of fixed assets of auxiliary and auxiliary industries), and the norms approved in the prescribed manner.

Construction organizations that use fixed assets on a lease basis, in the "Depreciation of fixed assets" element, reflect depreciation charges for full restoration both for their own and for long-term leased fixed assets.

This cost element also reflects depreciation deductions from the cost of fixed assets (premises) provided free of charge by the construction organization to public catering enterprises serving labor collectives (both included and not on the balance sheet of the construction organization), as well as from the cost of premises and equipment provided to medical institutions for organizing first-aid posts directly on the construction site and on the territory of the construction organization.

6. The element "other costs" as part of the cost of construction work includes taxes, fees, payments (including for compulsory types of insurance), deductions to insurance funds (reserves) and other mandatory deductions made in accordance with the procedure established by the legislation of the Russian Federation, payments for emissions (discharges) of pollutants, remuneration for inventions and rationalization proposals, costs of paying interest on loans received, payment for product certification, travel costs, lifting, payment to third-party organizations for fire and guard guards, for training and retraining of personnel, the cost of organized recruitment of workers, for warranty repairs and maintenance, payment for communication services, computer centers, banks, rent in the case of renting individual objects of fixed production assets (or their separate parts), depreciation on intangible assets, payment for services provided by third-party organizations for the management of construction production in cases where the organization's staffing table does not provide for certain functional services; additional costs associated with the implementation of work on a rotational basis (except for the costs taken into account in the element "Labor costs"); advertising costs; the cost of transporting employees to and from the place of work in directions not served by public passenger transport; additional costs (in the form of deductions) associated with raising on a contractual basis the funds of a construction organization to cover the costs of transporting employees by routes of public urban ground passenger transport in excess of the amounts determined on the basis of applicable tariffs, lease payments, as well as other costs that are part of the cost of products (works, services), but not related to the previously listed cost elements.

Construction organizations that form a repair fund to ensure, over a number of years, a uniform inclusion of the costs of carrying out particularly complex types of repairs of fixed production assets in the cost of construction work, as part of the "Other costs" element, also reflect deductions to the repair fund.

In other cases, the costs of all types of repairs (current, medium, capital) of fixed production assets are included in the cost of construction work for the relevant cost elements (material costs, labor costs, and others). In order to evenly write off the costs of repairing fixed assets to the cost of construction work, it is allowed to include them in the cost based on the standard established by the organization, reflecting the difference between total cost repair and the amount included in the standard for the cost of construction work, as part of deferred expenses.

When determining the cost of repairing fixed assets of the construction organization (the rate of deductions to the repair fund), the costs of design and estimate work for all measures related to the overhaul, the cost of replacement in buildings and structures of worn structures and parts made of more persistent materials, costs of full or partial replacement of the traveled mechanism are also taken into account. MOV and devices that are an integral part of the inventory facility, or individual equipment components with new, more economical and increasing operational capabilities of the repair facilities.

Structural subdivisions of a construction organization that are not legal entities, in the "Other costs" element, also reflect deductions for the maintenance of the management apparatus of this organization.

The costs of payments for insurance of the property of a construction organization, as well as the life and health of certain categories of employees, can be separated from the "Other costs" element into a separate element.

Agreed

Deputy Minister of Economy of the Russian Federation | S.M. Ignatiev

Agreed

Deputy Minister of Finance of the Russian Federation | A.I.Kazmin

* Construction work performed by construction organizations includes construction, installation, repair of buildings and structures, as well as other types of work performed under a construction contract and classified as construction in accordance with the established procedure.

** Hereinafter, a construction organization refers to organizations of various organizational and legal forms that perform construction work and, in accordance with the legislation of the Russian Federation, have the status of a legal entity.

*** Hereinafter referred to as "materials".

sample program

The work program is an important school document that ensures the systematic passage of the curriculum and the implementation of its practical part.

The work program is a subject program, an integral part educational program. This program must meet the logic and main goals and objectives of the educational program. The teacher should think about this first of all when offering his work program.

The structure and content of the work program should ensure the unity of all interacting parties of the educational process. Therefore, the necessary elements of each work program of the academic discipline should be:

Title page;

Explanatory note;

Calendar-thematic plan, including sections and topics of the program, planned educational outcomes, methods and forms of assessing the achievement of these results, forms of classes (theoretical classes, practical classes), teaching techniques and methods, types of students' activities;

List of educational and methodological support educational process, including a list of basic and additional literature, Internet resources, electronic applications and control and measuring materials.

The procedure for the development and approval of workers curricula

On the basis of the adopted educational program and development program, the curriculum of a general educational organization and exemplary curricula recommended by the Ministry of Education and Science of the Russian Federation, the teacher independently draws up a work program, including a title page, an explanatory note, a calendar and thematic plan for the current academic year, the content of educational material, a list of mandatory laboratory, practical, control and other types of work, educational results, methods and forms of assessing the achievement of these results, educational, methodological and information support of the course, a list of literature for teachers and students . Other documents that a teacher needs for the full and effective implementation of the educational process may be attached to the work programs.

The title page states:

full name of the founder and educational organization in accordance with the charter;

where, when and by whom the work program was approved;

name of the subject;

indications that the work program belongs to the level of general education;

the duration of this program;

FULL NAME. the teacher who created this work program.

The explanatory note, as a rule, contains the goals and objectives of studying the subject, the concept embedded in the content of the educational material, taking into account the type of general educational organization and the contingent of students, the distinctive features of the work program compared to the exemplary program, the timing of the implementation of the work program, forms and methods, teaching technologies, the forms used, methods and means of checking and evaluating learning outcomes for this work program, the rationale for choosing an educational and methodological package for the implementation of the work program, reflecting the national-regional component.

Work programs developed by the teacher are considered at a meeting of the methodological association of teachers of a general educational organization. After the examination, the methodological association of teachers gives an opinion on the approval or revision of work programs. The decision of methodical association is made out by the protocol. After that, with a positive decision, the work programs are submitted to the administration of the educational organization.

The principal of the school issues an order to approve the work programs for each subject. All work programs indicate the date of their adoption at a meeting of the methodological association, agreement with the deputy director for NMR, the signature of the director of the educational organization on their approval, indicating the date and number of the order. Approval of work programs for academic subjects is carried out before the start of the academic year, but no later than August 31 of the current academic year.

One copy of the approved work programs is stored in the documentation of the educational organization in accordance with the nomenclature of cases, the second copy is transferred to the teacher for the implementation of the educational process.

The administration of the educational organization conducts periodic monitoring of the implementation and implementation of work programs.

Calendar - thematic planning regulates the activities of the teacher in the implementation of the curriculum in the subject, is developed by the teacher for each year of study in accordance with the curriculum and the requirements of federal state educational standards.

The tasks of compiling calendar-thematic planning are:

Determination of the place of each topic in the annual course and the place of each lesson in the topic;

Determining the relationship between individual lessons, topics of the annual course;

Formation of a rational system of work on the formation of planned results.

Calendar-thematic planning without fail includes: the general name of the topic, the number of hours allotted for the study of this topic, the name of the topic of each lesson or the content of the educational material, planned results, forms of organization of students' cognitive activity, forms of control. The “Note” column may contain information made by the teacher in the process of working on this thematic planning, for example, additional literature used, the content of individual tasks for weak or gifted children, etc.

Important!

Improving the system of general education in Russia, in connection with the introduction of federal state educational standards, is aimed at solving the most important tasks in teaching and educating a student. Ideas of development pedagogy: system-activity approach (L.S. Vygotsky, A.N. Leontiev, P.Ya. Galperin, D.B. Elkoniin, V.V. Davydov, A.G. Asmolov), personality-oriented developmental education (V.I. Slobodchikov, I.S. Yakimanskaya, V.V. Serikov), semantic variative developmental education (A.G. Asmolov, V.V. Rubtsov, E.A. Yamburg) have found their embodiment in changing the content and organization of the educational process of primary, basic and secondary education in Russia. These changes are aimed at forming a common culture of students, their spiritual, moral, social, personal and intellectual development, at creating the basis for independent implementation learning activities providing social success, development of creative abilities, self-development and self-improvement, preservation and strengthening of the health of students.

The fundamental difference between the school standards of the new generation is their focus on the formation of the personality of students who are able to learn independently and relearn many times throughout their lives, ready for independent actions and decision-making.

A measure of a person's ability to actively engage in activities is a set of competencies. Great opportunities for their formation are provided by the development of universal educational activities (UUD), which determine the motivational orientation of students, provide social competence, the ability to organize their own activities, and allow the formation of general educational universal actions, logical, related to problem solving.

That is why in the column "Planned results" of the calendar-thematic planning, not only subject (knowledge and skills), but meta-subject and personal learning outcomes are determined.

Dear Colleagues! Understanding that the structure of the CFT also depends on the specifics of the subject, allowed us to offer you several options for the design of calendar and thematic planning. However, we recommend that you adhere to the unified structure of the KTP within the framework of individual school methodological associations or related disciplines.

Annex 1.

№ p/p

Lesson topic

Main content

Information and methodological support / equipment

Goal-setting tasks

View (type) lesson

Date (plan / fact)

Note

subject

metasubject

personal

Appendix 2

CALENDAR AND THEMATIC PLAN OF THE WORK PROGRAM

Lesson topic

date

Number of hours

Planned results

Form of organization of cognitive activity

Forms of control

Organization of independent work

Visibility, ICT

note

subject

Metasubject (UUD)

Personal

know

be able to

Appendix 3

№ p/p

Name of the section, topics

Number of hours

Characteristics of the main activities of students

Expected Results (PEL)

Forms of control

the date of the

subject

metasubject

personal

plan

fact

Appendix 4

№ lesson	Section, topic	Number of hours	date	Equipment	Forms of work	Activities	Learning Skills	Mastered metasubject skills		note

Uryadkin S.M. - Deputy director for PR

Kurilyak N.M. - Deputy director for MMR

Introduction

One of the main links of secondary vocational educational institutions, which organizes and carries out methodological work on the education and upbringing of students, are methodological commissions (MC).

The content of their work is generally determined by the relevant documents of the educational institution. The forms and methods of work should take into account the specifics of the subjects taught, the contingent of students, the form of education, the composition and qualifications of teachers, etc.

So, if in the work of the commissions of general educational disciplines a significant place is occupied by the issues of adaptation of students (especially for the 1st year), then in the methodological commissions of special and major disciplines, the main attention should be paid to instilling professional competencies in students.

In the senior years, work becomes the most important, as the commissions of special disciplines ensure the release of specialists with certain functions necessary in practical activities for students.

Naturally, all methodological commissions also solve common tasks, for example, to teach independently, to work on improving their knowledge. Teachers should study the individual characteristics of each student, instill in them the skills of socially useful work, etc. Therefore, the work plan of the commission cannot be stereotyped for all commissions; it is creative work, determined primarily by general methodological tasks in accordance with the development plan of the educational institution, as well as an analysis of work over the past period.

The main attention of the methodological commissions should be given to improving the methods of teaching and education, which is achieved by constantly improving the pedagogical skills and qualifications of teachers and masters of p / o. At the same time, a significant place in its work is occupied by educational and organizational issues, and the issues of analyzing the work and organizing control over the activities of teachers are directly assigned to the chairman of the MC.

The approximate structure of the work plan of the methodological commission and the content of its individual areas are given in the form of a diagram.

Scheme 1.

Approximate structure of the MC work plan.

When starting to draw up a work plan for the year, the chairman of the commission should:

analyze the results of the previous academic year, identifying bottlenecks and problems;

determine the main tasks of the methodological commission for the current academic year;

outline general activities and approximate individual tasks for teachers, based on common tasks, taking into account the potential capabilities of each (work experience, special and methodological experience, certification results, internal control, etc.).

Analysis of the work of the commission for the academic year.

When analyzing the work of the methodological commission, it is necessary to identify (at the end of the academic year, a report of the chairman on the work is drawn up):

How did you manage to fulfill the work plan of the commission?

what specific problems have been solved;

contributed and to what extent the activities of the commission to improve the educational process;

what is the level of assimilation of academic disciplines (preparedness);

what are the characteristic gaps in knowledge, skills and abilities (according to the results of state exams, defense of PER, exams in subjects);

what changes have occurred in the qualifications of the members of the commission.

Each position must be supported with examples, figures, comparisons with the last academic year.

The analysis should contain data on where and due to which improvements have been achieved, the reasons for the decline in the quality of work.

The main focus in the analysis of work should be on the quality of professional or basic training students.

Organizational work.

Significant in volume, especially at the beginning of the year, is organizational work, most of which falls on the chairman of the commission, so it is advisable to have a deputy chairman of the commission responsible for organizational work.

In educational institutions, the scope of this work is mostly planned correctly (consideration of all plans, examination materials, schedules, assignments, etc.).

The content of this area of ​​work is given in the diagrams.

Scheme 2.

Organizational work of MK.

Teaching and educational work.

The content of the educational work of the commission is planned in accordance with the Regulations, but often the consideration of this work is reduced to a statement of facts (summarizing academic performance, preparing for exams, etc.).

Much attention should be paid to the development of measures to improve the quality of education and upbringing, improve educational work in the learning process, and improve the practical training of students.

For proper planning and organization of educational work, the chairman of the commission must analyze its results for the past academic year and change ways to eliminate shortcomings, using daily work with teachers, and discussing individual issues at meetings.

Chief in academic work should become an analysis of the level of basic and vocational training future workers, identification of key gaps and measures to address them.

Scheme 3.

Educational work MK.

4. Methodical work.

One of the main activities of the methodological commission is methodological work.

Traditionally, the commissions presented it in the form of writing and discussing methodological developments and presenting it to the methodological office.

From the experience of some educational institutions, the following areas can be recommended:

at commission meetings, as a result of the exchange of experience, discussion of special articles in scientific and methodological journals, methodological developments or the results of mutual visits and control of the teacher, they develop a unified approach to improving the methods of teaching and education;

each teacher on behalf of the management or on the basis of individual plan develop a specific issue to improve professional or pedagogical knowledge, improve teaching and educational work, etc.

The result of the teacher's work can be a report at the teachers' council, methodological council, meetings of the methodological commission, the development of methodological recommendations for the integrated provision of classes, visual aids, the use of TCO, a textbook, an article, an abstract, etc.

The chairman of the methodological commission is working to summarize the results of internal control, on the basis of which methodological recommendations are also developed for the teacher.

Scheme 4.

Scientific and methodical work MK.

Training.

Improving the methodological work of the commission is impossible without an effective system of advanced training for teachers and other employees of an educational institution.

The basis of this work, especially for teachers and masters of p / o who do not have a pedagogical education, should be the study of the principles of teaching and educating students, improving teaching methods, knowledge of the basics of pedagogy and psychology.

The advanced training of teachers and masters of p / o on the job is organized both individually for each teacher, and through general events. This direction is closely connected with the study, generalization and dissemination of advanced pedagogical experience.

With individual advanced training of a teacher, it is necessary to consider specifically its completion: writing a report, abstract, article, speaking at a meeting of the commission, etc.

When planning general activities for advanced training, both for one commission and for joint ones, it is necessary to take into account the general plans and activities of an educational institution, the development teaching aids. Based on this, the goals and topics of open lessons, mutual visits, seminars, pre-readings, schools of excellence, schools of the master, etc. are outlined.

Scheme 5.

Advanced pedagogical experience of MK.

Control within the methodological commission.

The control of all types of activities of all members of the methodological commission is of paramount importance, and the effectiveness depends on its proper organization.

Control over the implementation of curricula and programs begins with the verification of the work programs drawn up, which is the direct responsibility of the chairman of the commission.

The methodologist and the chairman of the methodological commission must organize periodic verification of their implementation, including the conduct of laboratory and practical, control work, etc.

The main link in the control is to check the quality of the classes, the level of students' competencies, the effectiveness of extracurricular activities.

When scheduling such controls, it is necessary to clearly articulate the objectives of the audits, which may be based on the objectives defined general plan control of an educational institution.

When planning, it is necessary to provide control over the following issues:

improving the forms and methods of teaching and educating students;

improving the quality of knowledge, improving the organization of independent work.

Periodically, it is necessary to check the effectiveness of improving professional and methodological qualifications.

The chairman of the methodological commission should, in the control plan, provide for the verification of the implementation of the decisions of the teachers' council, the methodological council, and the commission.

The result of the control activities of the Deputy Director for WMD, the Chairman, should be a deep, objective analysis of the checks, conclusions drawn from their results. All subsequent work of the commission should ensure the elimination of the shortcomings noted during the control.

It is necessary to inform teachers in a timely manner about the progress of inspections.

Scheme 6.

Control of the educational process in the MC.

Annex 1.

Considered at a meeting of the methodological commission for ___________________ professions

Protocol No. ______

from "____" ______________ 20___

Chairman of the Methodological Commission

____________ _______________

(signature) (full name)

"I approve"

Deputy Director

for educational methodological work

N.M. Kurilyak

PLAN

Works of the methodological commission for _____________________ professions

for 20__-20__ academic year

The purpose and objectives of the work of the methodological commission _____________________________________

____________________________________________________________________________________________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________.

№ p/p

Name of events

Deadlines

Responsible

Completion mark

Organizational work

Teaching and educational work

Educational and methodical work

Quality control of the educational process

Professional development of teachers

Study and generalization of advanced pedagogical experience

The calendar plan of work of the methodical commission on

Professions for the 20____-20____ academic year

№ p/p

Name of events

Responsible

Completion mark

September

October

November

December

January

February

March

April

May

June

Chairman of the Central Committee __________ _________________

(signature of the chairman of the Central Committee) (full name of the chairman of the Central Committee)

Appendix 2

Methodical work

Teacher (master of p / o) __________________________

for 20___-20___ academic year

№ p/p

Direction of methodical work

The content of the methodological work

Working programm

Lesson plan

Topics of methodological developments

Themes guidelines

Tutorials

Handout

Exam tickets, final tests

Tests

extracurricular activities

10.

Public lesson

11.

Master Class

12.

Other

Chairman of the MK

Appendix 3

Information on the methodological work of teachers and masters of p / o for the 20____-20____ academic year

p/p

The name of the methodological development, report, tasks on the discipline for practical work, independent work of students, textbooks, lectures, consultations

FULL NAME. teacher

Where is it discussed (pedagogical council, methodological commission, conference, seminar, etc.)

Development results where published by whom passed to the method. office

1

2

3

4

5

Director

FKP educational institution No. 305_________________ P.L. Zykov

Deputy Director of MMR

FKP educational institution No. 305________________ N.M. Kurilyak

Appendix 4

"I approve"

Deputy Director

for educational and methodological work of the FKP

educational institution No. 305

N.M. Kurilyak

"____" _________________ 20___

Schedule of mutual attendance of training sessions of teachers and masters of p / o MK in _______________________ professions

for 20____-20_____ academic year

FULL NAME. teacher, p / o master

September

October

november

December

January

February

March

April

May

Chairman of the MK ________________ ________________________

(signature) (Full name of the chairman of the MC)

Appendix 5

in the 1st half of the 20____ -20_____ academic year

List

teachers

September

October

november

December

Chairman of the MK

(signature of the Chairman of the MK)(Full name of the chairman of the MK)

Methodical commission for ____________________ professions

Dates of open lessons and extracurricular activities

in the 2nd half of the 20____-20____ academic year

List

teachers

The theme of the open lesson and extracurricular activities

January

February

March

April

May

Chairman of the MK ________________ ___________________

(signature of the Chairman of the MK)(Full name of the chairman of the MK)

Appendix 6

Results

decades by profession __________________________________________________________________________________________

carried out by the methodological commission __________________________________________________________________________________________

Chairman ________________________________________________________________________ "_______" __________________ 20____

Group

Item,

FULL NAME. teacher

Events

Open Lessons

Open Extracurricular Activities

Abstracts, crossword puzzles

Production of methodological developments

Production of teaching aids

Note

Appendix 7

Indicators of the methodological work of the methodological commissions for the 20____-20____ academic year

№ p/p

Name of methodological commissions

FULL NAME. chairman of the methodological commission

Total teachers

Lessons attended

Conducted open classes and extracurricular activities

Prepared in the reporting year by disciplines

MK chairmen

teachers

peer-reviewed test papers

Methodological developments of classes

Methodological reports on the problems of training and education

Tasks for conducting practical classes in the disciplines of the cycle

Tasks for independent work of students in disciplines

Working curricula in the disciplines of the cycle

Lectures, tutorials

visual aids

Tests for knowledge control

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

1.

2.

3.

4.

Director

FKP of an educational institution No. 305 _________________ P.L. Zykov

Deputy Director of MMR

FKP educational institution No. 305 _________________ N.M. Kurilyak

Appendix 8

Statistical report

on the work of the methodological commission for the 20___-20___ academic year

No. p / p

Unit rev.

Quantity

Total for the academic year

1 semester

2 semester

Number of meetings held

count

Issues considered

«-»

Written methodological developments

«-»

Methodological developments, abstracts, articles in journals and collections have been printed

«-»

Made methodological messages, reports

«-»

Developed (adjusted) work programs

«-»

Developed guidelines and tasks for practical training

«-»

Developed guidelines and tasks for laboratory work

«-»

Developed tasks for independent work of students

«-»

Developed guidelines; assignments for the performance of work by students

«-»

Prepared lectures, manuals, on the disciplines of the methodological commission

«-»

Conducting open classes, events

«-»

Mutual attendance of teachers' classes

«-»

Conducted training in production

«-»

Produced educational visual aids (catalogs, posters, albums)

«-»

Number of actual graduation (course) projects (works)

«-»

Number of hours spent in additional classes and consultations

«-»

Tests developed

«-»

Chairman of the MK ________________ ________________________

(signature) (Full name of the Chairman of the Central Committee)

"_____" ________________20___

Appendix 9

Methodological passport of the teacher

FKP educational institution No. 305

General information about the teacher, master of industrial training

FULL NAME.__________________________________________________________________

Date of Birth___________________________________________________________

Education (what educational institution graduated from, year of graduation) _________________

____________________________________________________________________________________________________________________________________________________

Specialty according to the diploma ________________________________________________

__________________________________________________________________________

__________________________________________________________________________

General experience _____________________________________________________________

Pedagogical experience _________________________________________________________

Work experience in this educational institution ___________________________________

__________________________________________________________________________

Position held____________________________________________________

__________________________________________________________________________

Certification

Year

attestations

Last

Another

Awards, promotions

Award date

Award Form

Who was awarded

Training

Year of course completion

Place of training course

Topic of coursework

Number of hours

Experience exchange

Academic year

Place of performance

Topic

Mutual attendance at lessons and extracurricular activities.

date

FULL NAME. teacher visited

Item

Subject

Visit purpose

Participation in competitions

Year

Item

Name of the competition, its organizer

Who participated

Result

Report on the methodological work of the teacher

FKP educational institution No. 305

____________________________________________________________________

name of discipline _________________________________________________

for 20___/20___ academic year

Forms of work

Subject (number)

Content

Open classes

Public events

Contests

Speech at teachers' councils

Participation in seminars

Participation in subject and methodological weeks

Scientific and research activity

Mutual attendance at classes (lessons)

Refresher courses

Work on the topic of self-education

FKP educational institution No. 305 Page 21