Book: Accounting in budgetary institutions: Textbook / under general. ed. prof. G. T. Jog.

7.4. Cost accounting and calculation of services of budgetary institutions 7.4.1. Basics of cost accounting and calculation of services

The sphere of non-material production of the national economy is designed to contribute to the formation and support of a person’s ability to work, the development of the physical and spiritual abilities of the individual, and occupies an important place in the system of social production. This is explained not only by the target functions, but also by the nature of the activity of the subject of intangible production, the specificity of its result, as well as the system of relations that develop in relation to the result of the service (the beneficial effect of the subject’s labor).

The economic literature gives different definitions of the product of labor of institutions in public sector sectors. Thus, from the point of view of the category of consumer value, a service is a special use value, useful as a specific activity designed to satisfy public and personal socio-cultural and everyday needs. Dis-
Looking at a service (created in the specified sphere) in the context of the result of living labor, it can be defined as the beneficial effect of the labor of a subject in the sphere of intangible production. It is obvious that the service of budgetary institutions should be understood as activities aimed at meeting the needs for socio-cultural benefits (in the field of health care, education, physical education and sports, social security, culture, art) and other public goods that are constitutionally guaranteed by the state in relation to its citizens.

Recognition by society of the usefulness of a service became possible only at certain stages of the development of the social division of labor and productive forces. It was the focus of non-productive activities on satisfying the spiritual, social, everyday, that is, non-primary needs of a person, a team, a society, that contributed to the attraction of the social division of labor. At the same time, the non-interchangeability of services determines the natural connection between the need for a specific service and the relationships that arise regarding them. A feature of these relations is that the indicator of labor efficiency in the non-productive sphere should be considered in economic and social aspects, with the second, as a rule, having priority. If we consider the movement of the product of material production and the system of relations that arise in this case, then production always precedes distribution, exchange, consumption; The relations between the phases of reproduction are formed in the same order. In the process of intangible production, relationships arise either at the moment of provision and consumption of services (the coincidence of two phases of movement and implementation of the service), or regarding a specific type of activity that is materialized and then consumed. In the latter case, the obligatory nature of consumption is ensured by the presence of a previously formed need. This specificity of relations in this sphere, namely the need for preliminary individual or public demand for certain types of activities, is a consequence of the fact that the services of these industries cannot be made “in reserve”, cannot be consumed in larger quantities than necessary, and cannot be transported, since transportation of services possible only as a change in the location of the performer. The specificity of the product of activity of budgetary institutions entails the difficulty of determining monetary and cost characteristics.

For quite a long period there was no need to define the latter at all. Budgetary institutions, receiving funding from the budget, spent funds according to the approved cost estimate for the implementation of the relevant type of activity. The problem of permanent underfunding, which was realized through a system of artificially low budget financing standards, and subsequently a fairly stable state budget deficit, created the need to resolve issues of financial support for institutions of science, culture, education, healthcare, etc. The proposed option is also obvious - the provision of paid government services. In the accounting system, such a decision entailed the formulation and solution of new methodological problems due to the need to adapt the category of expenses, costs, calculation of costs and their derivatives within the framework of the accounting system of budgetary institutions.

The general nature of the category of expenses does not make it possible to specifically compare the consumed productive forces in the process of providing a specific service to its corresponding consumer. So, there is a need to define the concept of costs.

Thus, expenses represent a decrease in funds or an increase in accounts payable to obtain and replenish the productive forces of a business entity. However, simply providing the wording gives an idea of ​​the cost characteristics of the service, and therefore we will supplement these categories with the concepts of cost and calculation. Under cost services, one should understand the amount of costs of the institution directly related to the provision of services.

Cost is the basis for pricing in general and services of budgetary institutions in particular. Determining or calculating the cost of a certain product in this case, a service, is calculation. Calculations are distinguished by the time of compilation, and therefore preliminary and subsequent calculations are distinguished. The first ones consist until the provision of services and give an idea of ​​the minimum required costs. These include planned, estimated (design) and standard calculations. Planned calculations determine the possible costs of a service based on the average planned cost rates for material, labor and other resources. Estimated or project calculations, as a type of planned ones, consisting of new types of products or one-time services. Standard calculations are compiled according to current rates of expenditure on relevant resources in effect on a certain date. Subsequent calculations are based on actual accounting data after the provision of the service. These include reporting costing, which is a calculation of the actual cost of services.

The probability of costing in many cases depends on the choice of cost items, cost accounting and costing objects, costing units, methods of distributing indirect costs

The costing nomenclature is a list of items for which cost estimates are compiled. According to Accounting Regulations (Standard) No. 16 “Expenses”, approved by Order of the Ministry of Finance of Ukraine dated December 31, 1999 No. 318, the list and composition of calculation items are established by the enterprise, institution, or organization itself. The general distribution of expenses within the cost of the service sold is given in table. 7.6.

Table 7.6

COMPONENTS OF THE FULL COST OF THE SERVICE
ACCORDING TO THE SYSTEM OF NATIONAL STANDARDS

Components	Extended Component Articles
Production cost price	Direct material costs, direct labor costs, direct social contributions, other direct costs, variable overhead costs, fixed distributed overhead costs
Other expenses	Unallocated fixed overhead costs, excess production costs

The difficulty in determining costing items regarding the process of providing services by budgetary institutions lies in the versatility of the activities of these business entities. However, this problem can be solved at the level of line ministries, with the involvement of methodological work and developments by practitioners. Much more significant is the issue of developing a scheme for including costing items in the codes of economic classification of expenses, which are the main indicator that regulates and ensures the planning and use of funds from both general and special funds of budgetary institutions.

The object of cost accounting is the place of their formation, types of homogeneous services, in particular organization, main production, structural divisions (faculties, departments, departments of healthcare institutions, scientific departments and laboratories, etc.), in these cases, production equipment, stages, order etc. The object of calculation is understood as a separate type of service with a certain consumer value (training a student in a certain specialty, providing a corresponding type of medical service). Closely related to costing objects is the concept of a costing unit, which is a product meter adopted for calculating the cost of the corresponding costing object. Costing units are divided into several groups (Table 7.7).

Table 7.7

TYPES OF COST UNITS

Costing unit
Natural	Pieces, meters, kilograms, tons, liters
Increased	Price list number of products, article number of a certain number of products
Cost	Hryvnia product cost
Conditionally natural	Percentage per unit surface or material
Operational	Strength, power
Labor	Working hour
Unit of work and services performed	Ton-kilometer, machine-day

To determine the cost, the appropriate method of calculating services is used - a set of methods for reflecting, grouping and summarizing data on the costs of providing services in the accounting system, ensuring the determination of the actual cost of the product.

The main methods of costing are order-by-order and process-by-process methods of cost accounting and calculation. The essence of the order-by-order method is to keep track of costs for each order or batch of products, and not for individual departments and reporting periods. The process method defines a procedure by which all costs are collected by individual departments and processes. The formation of these methods is due to two forms of production - heterogeneous, associated with the mechanical combination of independent individual products into a finished product, and organic, in which the finished product is obtained as a result of a series of sequential, interconnected processes.

Note that the purpose of these methods is the same - to obtain information about the cost per unit of production for pricing, control costs and determine profit. However, this goal is achieved in various ways, and this is determined primarily by the features of such calculation methods (Table 7.8).

Table 7.8

COMPARATIVE CHARACTERISTICS OF CUSTOMIZED
AND PROCESS CALCULATION METHODS

Custom costing method	Process calculation method
1. Concentration of data on expenses incurred and assigning them to individual types of work or series of finished products	1. Grouping of production costs by individual departments or production sites, regardless of individual orders
2. Determine costs for each completed batch, not for a period of time	2. Write off costs for a calendar period, not for the time required to complete an individual order.
3. Maintaining only one “Work in Progress” account for all orders	3. Opening several accounts for the “Work in Progress” account for each division or production unit
4. As a rule, it is used in individual production (in particular, for the purpose of the cost of medical services)	4. Used in mass production (for example, when determining the cost of educational services)

Quite well known in practice is the standard method of cost accounting and cost calculation, which is characterized by the fact that for each product, based on the current developed standards and cost estimates, a preliminary calculation of the standard cost is drawn up. Accounting using this method is built on the principle of norms and deviations, namely: all costs are divided into standard and with deviations. Data on deviations allow managers at all levels to make decisions regarding fluctuations in actual costs around standard costs, and in accounting, calculations.
cotton wool product by adding to the standard cost the corresponding amount of deviations for each of the items.

Relatively new to domestic practice is the “direct costing” method, the essence of which is the accumulation of direct costs at cost, and overhead costs are charged directly to the sales account. When calculating cost price to determine the selling price and forecast future production of a given product, overhead costs are added to the reduced cost price up to the existing limit at established rates. Note that in institutions, organizations for various types of pro-
products, various cost accounting methods can be used.

The listed methods are common in today's practice of the accounting system and are used in determining the cost of both products and works and services. However, unlike material production, on which issue of cost accounting and calculation have been developed in sufficient detail and justifiably, both theoretically and practically, the methodology for cost accounting and calculation of services of budgetary institutions is at the initial stage of its development.

1.	Accounting in budgetary institutions: Textbook / edited. ed. prof. G. T. Jog.
2.	Introduction
3.	SECTION 1 BASICS OF BUILDING ACCOUNTING IN BUDGETARY INSTITUTIONS 1.1. The role of accounting in the management of budgetary institutions, its functions and tasks
4.	1.2. Balance sheet
5.	1.3. Chart of Accounts
6.	1.4. Accounting Forms
7.	1.5. Features of accounting organization
8.	Test assignments for section 1
9.	SECTION 2 ACCOUNTING OF INCOME AND EXPENSES 2.1. The system of fund managers (RK) and the tasks of accounting for their income and expenses
10.	2.2. Composition and classification of income and expenses 2.2.1. Income classification
11.	2.2.2. Classification of expenses
12.	2.3. The procedure for drawing up, reviewing and approving estimates of income and expenses
13.	2.4. Accounting for general fund income 2.4.1. The procedure for receiving allocations from the general budget fund
14.	2.4.2. Accounting for cash, internal settlements and general fund income
15.	2.5. Accounting for income of a special fund
16.	2.6. Cost accounting 2.6.1. Accounting for cash expenses
17.	2.6.2. Accounting for actual expenses
18.	2.6.3. Control over the formation of expenses
19.	2.6.4. Accounting for liabilities
20.	Tests for section 2
21.	SECTION 3 ACCOUNTING FOR FINANCIAL AND SETTLEMENT OPERATIONS 3.1. Principles and forms of monetary payments
22.	3.2. Accounting for cash transactions
23.	3.3. Accounting for foreign currency transactions
24.	3.4. Accounting for other funds
25.	3.5. Accounting for settlements with accountable persons
26.	3.6. Accounting for settlements with various debtors and creditors 3.6.1. Accounting for settlements for compensation of losses caused
27.	3.6.2. Accounting for payments and taxes to the budget
28.	3.6.3. Accounting for settlements with other debtors and creditors
29.	3.6.4. Accounting for settlements in the order of scheduled payments
30.	3.6.5. Accounting for writing off overdue receivables and payables
31.	Tests for section 3
32.	SECTION 4 ACCOUNTING FOR PAYMENT, INSURANCE AND SCHOLARSHIP 4.1. Labor and wages in budgetary institutions and the tasks of their accounting
33.	4.2. Operational personnel records
34.	4.3. Accounting for the use of working time and output
35.	4.4. Forms and systems of remuneration
36.	4.5. Payroll 4.5.1. Payroll calculation for hourly wages
37.	4.5.2. Payroll calculation for piecework
38.	4.5.3. Additional payments and salary supplements
39.	4.5.4. Accruals based on average salary
40.	4.6. Deductions from employees' wages
41.	4.7. The procedure for processing settlements with employees and paying wages
42.	4.8. Synthetic and analytical accounting of wages and related calculations
43.	4.9. Accounting for insurance settlements
44.

Calculation of paid services in cultural institutions

Budgetary cultural and art institutions, in addition to their statutory ones, also carry out other income-generating activities. The most common services provided to the population are paid performances, concerts, and film screenings. In small rural clubs and cultural centers, this usually includes recreational evenings, discos, various concert programs, etc. By purchasing entrance tickets, the population pays for these events. To calculate the ticket price, accounting specialists make a calculation of each service separately, taking into account the specifics of the costs. This price must include all collected costs so that the institution remains profitable. At the same time, the tariff should not be increased, since there is a possibility of a decrease in the population’s demand for services of this type. This article will highlight the procedure for calculating paid services provided by cultural institutions and provide an example of the distribution of indirect costs between different types of such services.

General provisions for the organization of paid services in cultural institutions

Paid services by cultural institutions are provided in accordance with the needs of the population on the basis of an order from the head of the institution. He coordinates the activities of all services that provide and produce paid services, and also resolves issues beyond the competence of a single unit. Approval of the list of paid services, as a rule, is also made by the manager and agreed with local authorities.

The head of the institution is responsible for:

• selection of specialists;
• distribution of time for provision of paid services;
• monitoring the quality of services provided;
• resolution of conflict situations with persons who paid for the service.

Specialists who directly provide paid services bear personal responsibility for the completeness and quality of its implementation.

The provision of paid services is carried out only according to the types provided for in the charter of the institution.

The institution is obliged to provide citizens with free, accessible and reliable information:

• about the operating hours of the institution;
• about the types of services provided free of charge;
• on the conditions for providing and receiving free services;
• about the types of paid services with an indication of their cost;
• about controlling organizations.

When providing paid services, the established operating mode of the institution is maintained; services provided free of charge should not be reduced or their quality deteriorate.

The provision of paid services is carried out within the framework of contracts, which can be oral or written.

The oral form of the agreement in accordance with clause 2 of Art. 159 of the Civil Code of the Russian Federation is provided for in cases of provision of services immediately. The most common of these services is the sale of entrance tickets.

However, there are also services for which a written contract is a prerequisite. This form of agreement Art. 161 of the Civil Code of the Russian Federation is established in cases where the provision of services is of a long-term nature (rental of musical equipment, rental of premises, organization of concert programs). At the same time, the contract specifies the conditions and terms for receiving paid services, the payment procedure, the rights, obligations and responsibilities of the parties.

Article 52 of the Fundamentals of the Legislation of the Russian Federation on culture, approved by the Supreme Court of the Russian Federation on October 09, 1992 N 3612-1 (hereinafter referred to as Law N 3612-1), determines that when organizing paid events, cultural institutions have the right to establish benefits for certain categories of citizens (pensioners, students, children, disabled people, etc.). The procedure for establishing such benefits for cultural organizations under federal jurisdiction is determined by the Government of the Russian Federation (Resolution No. 712<1>), for cultural institutions under the jurisdiction of the constituent entities of the Russian Federation - by state authorities of the constituent entities of the Russian Federation, for cultural organizations under the jurisdiction of local government bodies - by local government bodies.

<1>Decree of the Government of the Russian Federation of December 1, 2004 N 712 “On providing benefits to certain categories of visitors to federal state cultural organizations.”

According to statistics, the process of pricing paid services in cultural institutions occurs differently depending on the direction of activity of these institutions (Resolution No. 132<2>). For example, to calculate the price of one ticket for the services provided by cinemas, either the price for one episode (film showing) or the cost of a day for renting a video cassette (video cassette rental) is taken. The price of a ticket to a performance directly depends on the location of the seat in the hall (concerts, performances). If services are provided by museums and exhibitions, the cost of the ticket will be determined depending on the time visitors visit these establishments. As a rule, the price is indicated taking into account excursion services.

<2>Resolution of the State Statistics Committee of Russia dated October 30, 1996 N 132 “On approval of Methodological Instructions on the procedure for registering prices and tariffs for certain types of paid services to the population.”

Procedure for preparing calculations

Paid services provided by cultural institutions are not included in the List approved by Decree of the Government of the Russian Federation N 239<3>, and therefore are not subject to government regulation.

<3>Decree of the Government of the Russian Federation dated 03/07/1995 N 239 “On measures to streamline state regulation of prices (tariffs)”.

The procedure for setting prices for these services is provided for by the Methodological Recommendations for the formation and application of free prices and tariffs for products, goods and services, approved by Letter of the Ministry of Economy of Russia dated December 6, 1995 N SI-484/7-982. According to their clause 4.1, free prices and tariffs for paid services for the population are formed based on the cost and required profit, taking into account market conditions, quality and consumer properties of services.

These Methodological Recommendations give only a general idea of ​​price formation. More specifically, detailed tariffs for paid services provided to the population are calculated independently by specialists in the accounting and economic services of cultural institutions based on calculations for each type of service (Article 52 of Law No. 3612-1).

Note. Costing is the determination of the unit cost of individual types of products or services. Costing as a way of grouping costs relative to a specific unit of product or service makes it possible to track each component of the cost of products (works, services).

The costing process is a grouping of all costs that form the cost of a service into certain types, the so-called costing items.

The cost of paid services provided by cultural institutions is calculated per unit of services provided according to cost items, which are determined in accordance with the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia N 74n<4>. At the same time, the costs of creating a service can be both direct and indirect.

<4>Order of the Ministry of Finance of Russia dated August 24, 2007 N 74n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation.”

Note. Direct costs are costs that can be attributed to a specific type of service. Attributing indirect costs to the creation of a specific service is not possible.

As mentioned above, cultural institutions independently develop costing methods and coordinate them with local executive authorities. For example, The Government of St. Petersburg proposes to highlight the following articles when compiling the calculation of paid services (Order No. 52-r<5>(hereinafter referred to as the Guidelines)).

<5>Order of the Government of St. Petersburg dated 01.08.2005 N 52-r "On approval of Methodological recommendations for the formation of tariffs (prices) for paid services provided by state institutions of St. Petersburg."

Cost items included in costing

Cost item	expenses	What's included
Main wage		Labor costs for employees, directly involved in the organization and creation of a paid service, in accordance with staffing, proportionally time spent on production
Additional wage		Payments provided labor laws or collective agreements (including incentive bonuses), as well as for regular, additional and not vacations used, for work in night time and holidays, bonuses, bonuses for complexity, tension
Accruals for wages		Mandatory deductions according to the norms, established by Ch. 24 Tax Code of the Russian Federation. At determining prices for services include also insurance contributions to the Social Insurance Fund from occupational diseases and accidents cases at work from the payment fund labor established by Federal Law dated July 24, 1998 N 125-FZ "On mandatory social insurance against accidents cases at work and occupational diseases"
Basic materials		Cost of purchased raw materials and materials in the process of providing services (scenery, music and lighting equipment, stage production necessary stationery and household supplies)
Accessories		Costs of purchased products that intended to be used for ensuring normal work process equipment. Based on need material supplies and equipment in in accordance with the delivery technology specific paid service
Transport	Indirect	Costs for transporting materials and components, including vehicle rental costs, related to the delivery of materials and components
Utilities	Indirect	The amount of costs is determined based on terms of contracts concluded with resource supply organizations and organizations providing utility services services, in the absence of contracts - based on from the average prices of these services for previous
Fuel and lubricants materials	Indirect	The cost of gasoline and other fuels and lubricants in in accordance with fuel consumption standards and lubricants for automotive transport approved by the Order Ministry of Transport of Russia dated March 14, 2008 N AM-23-R
Expenses for exploitation equipment	Indirect	Costs for energy, setup and equipment maintenance and others expenses of a similar nature
Depreciation deductions	Indirect	Depreciation charges for fixed assets funds and intangible assets produced in in accordance with Instruction No. 25n<6>
General economic	Indirect	Basic and additional salary payment along with social contributions administrative and managerial needs personnel, depreciation of buildings, warehouses and inventory (except for those related to direct expenses), office expenses business trips, labor protection, communication services, security, personnel selection, promotion employee qualifications and others obligatory payments
other expenses	Indirect	Eligible expenses not included in the above articles

<6>Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n “On approval of the Instructions on budget accounting.”

If, due to the specifics of the technological process of the service, it is impossible or impractical to take into account the direct costs of the institution separately, then they should be distributed by the indirect method.

According to clause 3.9 of the Guidelines, the general scheme for indirect distribution of institution costs is as follows:

• an object is established to which the institution’s costs are distributed (service, product, cost location);
• the cost distribution base is established - the indicator used to distribute the institution’s costs;
• the distribution rate is calculated by dividing the amount of distributed indirect costs of the institution by the value of the selected distribution base;
• The amount of indirect costs of the institution attributable to each object is calculated by multiplying the calculated rate by the value of the distribution base corresponding to the given object.

Note. As practice shows, there is no cost calculation system that would allow one to determine the cost of a unit of service with one hundred percent accuracy.

Calculation of paid services in a budgetary institution

Any indirect attribution of costs to a service, no matter how well justified, distorts the actual cost and reduces the accuracy of calculation.

Example. Economists at the State Palace of Culture calculate the following types of services:

• performance of dance groups;
• choral concert.

These activities are paid and are carried out as part of income-generating activities.

The costs included in the cost of these services include:

The costs presented in the table are calculated on an annual basis, with performances taking place once a year.

Dance groups and choirs perform in the same concert hall, which seats 200 spectators, and the ticket price does not depend on the location of the seat.

It is necessary to distribute utility bills and depreciation charges between these types of services, and also calculate the cost of one ticket.

The basis for cost distribution is the "Basic salary" indicator.

1. Let's calculate the distribution coefficient of indirect costs:

• for performances by dance groups it will be equal to 0.45 (50,000 rubles / (50,000 + 60,000) rubles);
• for a choral concert - 0.55 (60,000 rub. / (50,000 + 60,000) rub.).

1. Let's distribute utility bills using the calculated coefficient:

• performance of dance groups - 45,000 rubles. (0.45 x 100,000 rub.);
• choral concert - 55,000 rubles. (0.55 x 100,000 rub.).

1. Let's distribute depreciation charges:

• performance of dance groups - 22,500 rubles. (0.45 x 50,000 rub.);
• choral concert - RUB 27,500. (0.55 x 50,000 rub.).

1. The total total costs are:

• performance of dance groups - (RUB 157,500 (50,000 + 10,000 + 30,000 + 45,000 + 22,500));
• choral concert - (197,500 rubles (60,000 + 15,000 + 40,000 + 55,000 + 27,500)).

1. Let's determine the cost of one entrance ticket:

• performance of dance groups - 787.50 rubles. (RUB 157,500 / 200 seats);
• choir concert - 987.50 rub. (RUB 197,500 / 200 seats).

L.Lartseva

Magazine editor

"Institutions of culture and art:

accounting and taxation"

7.2.

Cost (tariff) of paid services of the institution (Silvestrova T.)

Methodology for cost accounting and calculation of the cost of educational consulting services

For the convenience of carrying out cost accounting procedures and calculating the cost of educational consulting services, taking into account the fixed and variable components of costs, the formula for total total costs (IOC) is presented in the following functional way:

where Iokp is the total fixed costs when performing the functions of educational consulting for period T;

Iokk - total indirect costs when performing the functions of educational consulting for period T;

In - total costs when performing non-production functions for period T;

Coefficient of attribution of costs when performing non-production functions to the educational consulting function;

1ok - total variable costs when performing educational consulting functions for period T.

Common variable costs for performing educational consulting functions (1ok) include:

— labor costs (per hour) of attracted personnel, including taxes (3okp);

— expenses for servicing one listener, including expenses for accommodation, literature, testing, production of drawings, copying of documentation, postage, long-distance communications, delivery of documents, etc. (1^)-

Variable costs when performing one educational consulting service - one educational course (1OKts) - depend on the average time of the educational consulting service, i.e. the average duration of the educational course (*k), on the variable costs per student and the average number of students of one educational course (2K) and are calculated as follows:

Total variable costs for period T depend on the number of educational courses conducted during this period (№к>:

Thus, the total total costs when performing educational functions for period T are equal to:

Based on the last formula, the average cost of one educational consulting service (one course) is calculated.

The average cost of one hour when performing educational consulting services is, respectively, equal to

The average cost of educational consulting services for one student is

The average cost of one hour of educational consulting services for one student is respectively equal to

Below as an example in the table. 7.1 shows the cost structure and calculation of the cost of educational consulting services.

7.3. Methodology for calculating the value of educational consulting services

Prices for educational consulting services should be differentiated depending on the duration of study. Therefore, it is advisable to establish them in calculating the cost of one hour of one educational course. When determining the price for one hour, one should proceed from unit costs per hour, profit per hour, and value added tax rates.

The total costs for one paid service include the following components:

- wages, which are set based on the duration of training (1, 3, 5 or more days), the number of academic

Table 7.1

hours, teaching staff rates, number of teachers (professor, associate professor, specialist invited to exchange experience, etc.);

— wage accruals in accordance with the legislation of the Russian Federation;

— overhead costs, including: marketing costs (research of demand for educational services, as well as positioning and promotion of services), organizational and management costs associated with the functioning of a consulting firm (depreciation, salaries of staff with accruals, electricity costs, other expenses).

To calculate the price of educational consulting services, it is necessary to identify the sources of financing for the consulting firm and correlate them with the costs taken into account above. Sources of financing for a consulting firm when performing educational consulting functions are:

- payment by commodity producers and other consumers for educational consulting services performed on a one-time or long-term basis for full payment or with partial payment according to the price list (revenue from the provision of paid services) - ^ll)

~ budget funds received for fulfilling government orders for the provision of free educational consulting services (Vok) to producers for the period T.

Revenue from the provision of paid educational consulting services for period T depends on the average duration of one educational course (tk), on the average number of paid students in one educational course ^dd), on the number of educational courses completed during this period (Nok) and from the price of servicing the application (rates) per unit of time for one listener (Tsokch):

Total revenue (total income) from the provision of educational consulting services for period T is equal to:

The estimated price for servicing an application - the price per unit of time for educational consulting services (Tsokrch) - is calculated based on the balance of profits, which are calculated, on the one hand, on the basis of the accepted rate of return for educational consulting functions (Rokn), and on the other - on the basis of total income (Р0к0) as follows:

where Knock rate of return for educational consulting functions, %: From

From the last equality the estimated price of servicing one application per unit of time is found:

or taking into account the average cost of one educational service according to formula (7.5):

or taking into account the average cost of one hour when performing educational consulting services:

or taking into account the average cost of educational consulting services for one student:

or taking into account the average cost of one hour of educational consulting services for one student:

It is advisable to take profit maximization, which directly depends on the set price of the service (Tsokch or Tsokk), as a criterion for the effective activity of a consulting firm when performing the functions of educational consulting for period T. The latter, on the one hand, must be no less than the estimated price of servicing an application per unit of time (Tsokr1G) and should strive to increase, and on the other hand, it must be limited by the solvency of service consumers (Tsps):

Taking into account this limitation, the price of educational consulting services per unit of time is set based on the following expression:

For example in table. 7.2 shows the calculation of the price of educational consulting services.

O. V. Kamakina, E. L. Saxonova, I. V. Trunova

In recent years, there have been trends in overcoming interscientific barriers and forming a new area of ​​scientific research - the general theory of education, with the goal of developing a holistic picture of the functioning of the development of education as a relatively independent subsystem of society. Most scientists note multidisciplinarity in their works, or, as others write, interdisciplinarity of research and the participation in it of multiprofessional specialists, representatives of various fields of scientific knowledge and practical activity. Our research is in the field of economics of education.

In a market economy, education (and in particular vocational education) is considered as a branch of the economy that produces intangible goods, namely educational services.

The transformation of educational services into goods, the formation of a market for these services, and the commercialization of the education sector, combined with old stereotypes of thinking, have given rise to many new problems. One of the most difficult to solve for a number of reasons is the problem of pricing. Previously, the question of the price of educational services for the population and organizations of the country practically did not exist. In fact, both the seller and the buyer of educational services were the same entity - the state represented by educational authorities. It was this circumstance that overshadowed the problems of pricing and excluded the very possibility of interaction between sellers and buyers on this issue.

In a market economy, an acceptable selling price is determined in terms of the benefits that are provided to the consumer who receives the product. In this regard, the following problems should be considered in the economics of education.

First, it is necessary to resolve the question of what is meant by a unit of goods for which the price will be determined. This may be the cost of training one specialist according to a standard program, the cost of training a specialist according to an individual program, the cost of individual courses as part of a mandatory program, etc.

Secondly, since the existing cost accounting system does not meet modern requirements, it is necessary to develop an accounting methodology and cost calculation by item that would reflect their most essential elements.

Thirdly, to develop a methodology for determining prices that would allow taking into account market factors. These include job prospects; future income, period of aging of knowledge, duration of training; period of adaptation of a specialist in production; period of disclosure of educational potential; the proportions in which the additional benefits from the education received are shared between the individual, the organization and society.

The main goal of this study is to develop a methodology for determining the price of an educational service, allowing an educational institution to reasonably formulate prices for the results of its activities and pursue a meaningful policy in the educational services market.

The sphere of vocational education includes institutions of primary, secondary, higher vocational and postgraduate education.

Next, the issues of determining the price of educational services will be considered in relation to the sector of primary vocational education, which is represented by vocational schools (PU), vocational lyceums (PL), etc.

Calculation of paid services in a budget institution

Traditionally, these educational institutions developed as educational and industrial complexes and often had close ties with base enterprises, which were usually the main employers of their graduates, provided free utilities, conditions for on-the-job training at the enterprise and practical training.

In the development of these educational institutions in the conditions of transition to the market, the following general trends can be noted:

the emergence of new areas of training, which is due to structural changes in the region’s economy. The crisis in industry has led to a drop in demand for workers, so most educational institutions have new specialties: salesperson, accountant, waiter-bartender, etc. As a rule, the introduction of such areas of training leads to a change in the cost structure of the educational institution, since new types of services often do not require direct material costs at all, the presence of a basic enterprise, but require a large number of classroom sessions, and, consequently, an increase in the share of wages in the overall cost structure;

weakening of connections with basic enterprises, although free internships and on-the-job training are still available, but without remuneration for students, and all other types of interaction have been transferred to a commercial basis;

transfer of some units (workshops, dormitory, canteen, etc.) that are part of the educational complex to new business conditions (self-financing). Therefore, their costs associated with the provision of services to the population, third-party organizations or with the implementation of production activities do not affect the total amount of expenses due to the educational process, but are accounted for in a separate account 214 for the corresponding subaccounts, i.e. the task of allocating “net” expenses for the educational process has already been solved;

the emergence of paid educational services in the activities of educational institutions. The organizational form of this activity can be different: a special unit “Training Center” is organized, located in separate areas that are in no way connected with the main academic building; “Training Center” groups train in the same areas and use the same equipment as budget training groups; Paid education is carried out in “mixed” groups, which are formed from students from both budget and paid enrollments. Typically, vocational education institutions use the first two forms of organizing this type of activity.

Such features must be taken into account when analyzing costs and developing a methodology for calculating costs.

In general, when determining the price of an educational institution, an educational institution needs to decide in which areas and to resolve which issues it is necessary to collect information. Let us highlight the main stages and the problems corresponding to them, which are given in Table 1.

Table 1

The formation of a regional OU market is considered using the example of the city of Rybinsk. In the market of primary vocational education in Rybinsk there are 9 educational institutions and many individual consumers (graduates of incomplete and complete high school). In general, its structure can be considered an oligopoly, and in some specialties there may be only 2-5 direct competitors. However, due to objective reasons (traditionally passive behavior, lack of personnel training appropriate to market conditions, etc.), participants in the educational institutions market do not consider each other as competitors, therefore there is no strong dependence and tension between them; on some issues they even actively interact ( for example, on accounting problems).

In accordance with paragraph 5 of the Procedure for determining fees for individuals and legal entities for services (work) related to the main types of activities of federal budgetary and autonomous institutions under the jurisdiction of the Ministry of Education and Science of Russia, provided by them in excess of the established state assignment, as well as in cases determined by federal laws , within the established state assignment (order of the Ministry of Education and Science of Russia dated December 20, 2010 No. 1898, as amended by order of the Ministry of Education and Science of Russia dated August 11, 2015 No. 818) (hereinafter referred to as the Procedure), the amount of the fee is determined based on the calculation of what is necessary to provide the relevant paid services at economically justified costs, taking into account market conditions and requirements for the quality of service provision.

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In accordance with paragraph 6 of the Procedure, the amount of payment per unit of provision of paid services cannot be lower than the amount of basic standard costs established by the Ministry of Education and Science of the Russian Federation in accordance with the Regulations on the formation of a state task for the provision of public services (performance of work) in relation to federal state institutions and financial support for the fulfillment of the state task, approved by Decree of the Government of the Russian Federation of June 26, 2015 No. 640, for the provision of a similar public service in relation to the contingent accepted for training for the corresponding academic year. In accordance with Article 11 of the regulation, the amount of financial support for the implementation of the state task is calculated on the basis of standard costs for the provision of public services. In accordance with Article 13 of the Regulations, standard costs for the provision of public services are calculated per unit of indicator of the volume of service provision established in the state task, on the basis of the basic cost standard determined in accordance with this Regulation and the adjustment factors to the basic cost standards (hereinafter referred to as the adjustment factors), in compliance with the general requirements for determining standard costs. Based on the need to ensure equal conditions for the provision of the same paid services and services carried out within the framework of an established state task, the cost of paid educational services should be set not lower than cost standards calculated as basic cost standards taking into account correction factors.

"Institutions of physical culture and sports: accounting and taxation", 2013, N 6

Institutions of physical culture and sports carry out activities to provide public services at the expense of the corresponding budget. In the article, using an example, we will consider the procedure for forming the cost of services provided by budgetary institutions, we will determine in which accounts expenses are collected and how they are distributed.

Cost is the valuation of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources and other costs used in the provision of services.

The procedure for forming the cost of services provided is established by Instructions N N 157n<1>and 174n<2>.

<1>Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n.
<2>Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n.

In what order are expenses taken into account in the cost of services provided? Instruction No. 157n divides the costs that form the cost of services provided into direct, overhead and general economic.

Direct expenses- these are costs that can be directly attributed to the cost of a specific type of public service provided. When providing one type of service, all costs directly related to their provision are considered direct (clause 134 of Instruction No. 157n).

Overheads- these are costs that arise with the provision of various services, but cannot be specifically attributed to the costs of providing any particular type of service. Such costs are distributed among types of services in proportion to the selected distribution base.

TO general business expenses can be attributed:

• administrative and management expenses;
• costs of maintaining personnel not associated with the production process;
• depreciation charges and expenses for repairs of fixed assets for management and general economic purposes;
• rent for general business premises;
• expenses for payment of information, audit, consulting and other services;
• other administrative expenses similar in purpose.

In which accounts should direct, overhead and general expenses be recorded? The institution organizes cost accounting by economic elements and costing items (depending on the type of activity), by the method of inclusion in the cost (direct and invoices), in connection with technical and economic factors (conditionally constant and conditionally variable (invoices) for the purpose of standardization , limiting).

In accounting, to generate information in monetary terms about the costs of services and business transactions carried out with them, the following groups of accounts are used:

• 0 109 60 000 “Cost of finished products, works, services”;
• 0 109 70 000 "Overhead costs of production of finished products, works, services";
• 0 109 80 000 "General business expenses".

Accounting in these accounts is organized in the context of analytical accounts for accounting expenses by type of cost - codes of articles, subitems of expenses of KOSGU in accordance with the provisions of the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015, approved by the Order of the Ministry of Finance of Russia dated December 21, 2012 N 171n.

What are the rules for allocating overhead and general expenses? According to paragraph 134 of Instruction No. 157n, overhead costs can be distributed in one of the following ways: in proportion to direct labor costs, material costs, other direct costs, the volume of revenue from sales of products (works, services), and other indicator characterizing the results of the institution’s activities.

The choice of method for distributing overhead costs between types of services is carried out by the institution independently or by the body entrusted with the powers of the founder, in such a way as to optimize the degree of usefulness of accounting data for management purposes with an acceptable level of labor intensity of accounting procedures. The chosen method of distributing overhead costs must be recorded in the accounting policy of the institution.

General business expenses incurred during the reporting period (month), according to the accounting policy approved by the institution, are distributed to the cost of services provided, and in terms of non-distributable expenses - to increase the expenses of the current financial year.

On a note. Non-distributable expenses include expenses that do not form the cost of the services provided.

Let's look at an example of the distribution of overhead and general business expenses between two types of government services provided.

Example. The budgetary institution of physical culture and sports made the following expenses for the month at the expense of subsidies allocated for the implementation of the state task:

Content operations	Direct expenses by type government services, rub.	Invoices expenses, rub.	General economic expenses, rub.	Total rub.
Organization and carrying out educational training process (service 1)	Additional education sports focus (service 2)
Accrued salary pay	42 000	100 000	28 000	40 000	210 000
Produced accruals on salary fee	12 684	30 200	8 456	12 080	63 420
Decommissioned other material stocks - other movable property institutions	5 316	4 800	-	-	10 116
Paid communication services			8 200		8 200
Paid transport services			9 000		9 000
Paid utilities services			34 000		34 000
Produced expenses for content property			6 000		6 000
Paid other work, services			54 344		54 344
Accrued depreciation to the main facilities			92 000		92 000
Produced other expenses			20 000		20 000
Total	60 000	135 000	260 000	52 080	507 080

Within the framework of government assignments, the institution provides two types of government services. It does not carry out other types of activities.

According to the accounting policy, overhead costs are distributed in proportion to direct labor costs.

General business expenses are allocated to the cost of services provided.

To form the cost of each type of public service, we set additional analytical codes for the types of synthetic account 4,109,60,000:

• 4 109 61 000 - service 1;
• 4 109 62 000 - service 2.

In accounting, the above transactions were reflected in the following correspondence of accounts:

Contents of operation	Debit	Credit	Sum, rub.
Direct expenses
Salary accrued employees involved in providing:
- services 1	4 109 61 211	4 301 11 730	42 000
- services 2	4 109 62 211	100 000
fee:
a) to the Pension Fund for the insurance part of labor pensions (22%):
- for service 1	4 109 61 213	4 303 10 730	9 240
- for service 2	4 109 62 213	22 000
b) in the FFOMS (5.1%):
- for service 1	4 109 61 213	4 303 07 730	2 142
- for service 2	4 109 62 213	5 100
c) in the Social Insurance Fund (2.9%):
- for service 1	4 109 61 213	4 303 02 730	1 218
- for service 2	4 109 62 213	2 900
d) for injuries (0.2%):
- for service 1	4 109 61 213	4 303 06 730	84
- for service 2	4 109 62 213	200
Materials written off:
- for service 1	4 109 61 271	4 105 36 440	5 316
- for service 2	4 109 62 271	4 800
Overheads
Payroll has been accrued boards	4 109 70 211	4 303 11 730	28 000
Payments made to wages fee:
pensions (22%)	4 109 70 213	4 303 10 730	6 160
- in FFOMS (5.1%)	4 303 07 730	1 428
- in the Social Insurance Fund (2.9%)	4 303 02 730	812
- for injuries (0.2%)	4 303 06 730	56
Costs reflected:
- for communication services	4 109 70 221	4 302 21 730	8 200
- for transport services	4 109 70 222	4 302 22 730	9 000
- for utilities	4 109 70 224	4 302 23 730	34 000
- for property maintenance	4 109 70 225	4 302 25 730	6 000
- for other works, services	4 109 70 226	4 302 26 730	54 344
- for other things	4 109 70 290	4 302 91 730	20 000
Depreciation accrued on equipment - other movable property	4 109 70 271	4 104 34 410	92 000
General running costs
Salary accrued	4 109 80 211	4 303 11 730	40 000
Payments made to wages fee:
- to the Pension Fund for the insurance part of labor pensions (22%)	4 109 80 213	4 303 10 730	8 800
- in FFOMS (5.1%)	4 303 07 730	2 040
- in the Social Insurance Fund (2.9%)	4 303 02 730	1 160
- for injuries (0.2%)	4 303 06 730	80

Let's determine the distribution coefficient for overhead and general business expenses:

• for service 1 - 0.30 (42,000 / (42,000 + 100,000));
• for service 2 - 0.70 (100,000 / (42,000 + 100,000)).

The actual cost of government services in the current month is formed in the accounting records of the institution in the following order:

Naming of expenditures	Distribution costs, rub.	Debit	Credit
service 1
service 2
Overheads
Salary accrued workers	8 400	4 109 71 211	4 109 70 211
19 600	4 109 72 211
Accruals have been made for wages:
- to the Pension Fund for the insurance part labor pension (22%)	1 848	4 109 71 213	4 109 70 213
4 312	4 109 72 213
- in FFOMS (5.1%)	428,4	4 109 71 213
999,6	4 109 72 213
- in the Social Insurance Fund (2.9%)	243,6	4 109 71 213
568,4	4 109 72 213
- for injuries (0.2%)	16,8	4 109 71 213
39,2	4 109 72 213
Expenses incurred:
- get in touch	2 460	4 109 71 221	4 109 70 221
5 740	4 109 72 221
- transport	2 700	4 109 71 222	4 109 70 222
6 300	4 109 72 222
- for utilities	10 200	4 109 71 223	4 109 70 223
23 800	4 109 72 223
- for property maintenance	1 800	4 109 71 225	4 109 70 225
4 200	4 109 71 225
- for other works, services	16 303,2	4 109 71 226	4 109 70 226
38 040,8	4 109 72 226
- for other things	6 000	4 109 71 290	4 109 70 290
14 000	4 109 72 290
Depreciation accrued on equipment - other movable property	27 600	4 109 71 271	4 109 70 271
64 400	4 109 72 271
General running costs
Salary accrued staff of the apparatus management and maintenance personnel	12 000	4 109 71 211	4 109 80 211
28 000	4 109 72 211
Insurance premiums accrued for wages:
- to the Pension Fund for the insurance part labor pension (22%)	2 640	4 109 71 213	4 109 80 213
6 160	4 109 72 213
- in FFOMS (5.1%)	612	4 109 71 213
1 428	4 109 72 213
- in the Social Insurance Fund (2.9%)	348	4 109 71 213
812	4 109 72 213
- for injuries (0.2%)	24	4 109 71 213
56	4 109 72 213

The allocated amounts of overhead and general business expenses are included in the cost of services provided. This is accompanied by the following account correspondence:

Naming of expenditures	Distribution costs, rub.	Debit	Credit
service 1
service 2
Overheads
Salary accrued workers	8 400	4 109 61 211	4 109 71 211
19 600	4 109 62 211	4 109 72 211
Accruals have been made for wages:
- to the Pension Fund for the insurance part labor pension (22%)	1 848	4 109 61 213	4 109 71 213
4 312	4 109 62 213	4 109 72 213
- in FFOMS (5.1%)	428,4	4 109 61 213	4 109 71 213
999,6	4 109 62 213	4 109 72 213
- in the Social Insurance Fund (2.9%)	243,6	4 109 61 213	4 109 71 213
568,4	4 109 62 213	4 109 72 213
- for injuries (0.2%)	16,8	4 109 61 213	4 109 71 213
39,2	4 109 62 213	4 109 72 213
Expenses incurred:
- get in touch	2 460	4 109 61 221	4 109 71 221
5 740	4 109 62 221	4 109 72 221
- transport	2 700	4 109 61 222	4 109 71 222
6 300	4 109 62 222	4 109 72 222
- for utilities	10 200	4 109 61 223	4 109 71 223
23 800	4 109 62 223	4 109 72 223
- for property maintenance	1 800	4 109 61 225	4 109 71 225
4 200	4 109 62 225	4 109 72 225
- for other works, services	16 303,2	4 109 61 226	4 109 71 226
38 040,8	4 109 62 226	4 109 72 226
- for other things	6 000	4 109 61 290	4 109 71 290
14 000	4 109 62 290	4 109 72 290
Depreciation accrued on equipment - other movable property	27 600	4 109 61 271	4 109 71 271
64 400	4 109 62 271	4 109 72 271
General running costs
Salary accrued staff of the apparatus management and maintenance personnel	12 000	4 109 61 211	4 109 71 211
28 000	4 109 62 211	4 109 72 211
Insurance premiums accrued for wages:
- to the Pension Fund for the insurance part labor pension (22%)	2 640	4 109 61 213	4 109 71 213
6 160	4 109 62 213	4 109 72 213
- in FFOMS (5.1%)	612	4 109 61 213	4 109 71 213
1 428	4 109 62 213	4 109 72 213
- in the Social Insurance Fund (2.9%)	348	4 109 61 213	4 109 71 213
812	4 109 62 213	4 109 72 213
- for injuries (0.2%)	24	4 109 61 213	4 109 71 213
56	4 109 62 213	4 109 72 213

According to the accounting policy adopted by the institution regarding the recognition of income and expenses, the write-off of costs for the provision of these services of a budgetary institution within the framework of the implementation of a state (municipal) task should be reflected by posting:

Account debit 4,401 10,180 "Other income"

Account credit 4 109 61 (62) 2XX "Cost of finished products, works, services."

Please note: this correspondence of accounts is given taking into account the changes planned to be made to Instruction No. 174n.

I.Zernova

Journal expert

"Institutions of physical culture and sports:

accounting and taxation"

The success of a service business largely depends on correct pricing. It is necessary to determine the exact amount of costs and take it into account in the final cost.

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What formula is used to calculate the cost of services in 2019? The main goal of entrepreneurship in any field is to make a profit.

But it is not enough to simply implement the product of the activity. You need to cover production costs through sales and generate income.

To do this, it is necessary to take into account all the nuances of pricing. What formula should be used to calculate the cost of services in 2019?

What you need to know

Among the numerous concepts used in the field of commerce and entrepreneurship, one of the most popular is cost.

The product cost formula is distinguished by its time universality. The calculation can be carried out at any time period, which allows you to determine the profitability of the chosen development strategy, taking into account the seasonality factor.

A high-quality calculation of the cost of production costs has a significant impact on the entire subsequent process of business development.

It is the price of the product that plays a key role in the level of the company’s competitiveness, consumer confidence and profits.

Required terms

Cost is the valuation of current expenses for the production and sale of manufactured products.

In this case, expenses are understood as monetary, labor and natural costs. The cost includes the following costs:

• related to business activities;
• related to production activities;
• relating to the sale of products;
• documented expenses;
• defined at the legislative level.

Costs are accounted for in the reporting period to which they directly relate, regardless of the time of payment.

The purpose of determining cost is to accurately estimate how much it costs a company to produce and sell products.

By determining this economic indicator and adjusting it, the profitability of business activities can be increased.

You cannot do without determining the cost in the following situations:

• assessment of cost dynamics;
• calculation of the profitability of general activities and a specific area;
• identifying reserves to reduce costs;
• calculation of the selling price for products;
• determining the effectiveness of introducing new products, etc.

What are the types

The variety of cost types determines the impact of certain criteria:

The total cost includes the costs of main production, general business expenses and company expenses, including commercial expenses.

Classification of types of cost is carried out according to two fundamental criteria:

1. Calculated by costing items.
2. Calculated by cost elements.

The cost structure is built from several blocks of cost elements:

In each specific production, each block of costs is recognized as significant in the overall cost structure.

By determining the cost for each cost element, you can analyze the production process and find ways to reduce costs.

Normative base

In different fields of activity, the concept of cost is interpreted taking into account specific features.

From an economic point of view, this qualitative indicator implies the monetary expression of all costs of production and sales of products.

Until 2002, the definition of cost was formulated at the legislative level in paragraph 1 of the “Regulations on the composition of costs”.

In 2019, there is no regulated definition of the indicator, just as there are no regulations or guidelines for its definition.

Accounting uses traditionally established practices for cost accounting and cost formation.

In current Russian legislation, cost is mentioned in cases where we are talking about the actual costs of purchasing materials for production and the costs necessary for the production and sale of products.

In relation to tax accounting, the concept of cost is not taken into account in determining the financial result. The tax is calculated based on the organization's income and expenses.

How to calculate correctly

The difficulty of determining the cost of services is due to the fact that the final product is intangible. But by choosing the appropriate method, you can calculate the indicator with extreme accuracy.

In total, at this time there are four main methods for calculating costs, the choice of which is determined by the type of control over cost accounting objects:

Regulatory method	The calculation algorithm involves the initial determination of the amount of standard cost for each individual type of product. Next, the level of fluctuations in the norm during the reporting month is established, as well as the total amount of costs. Based on the available parameters, the average level of total cost is determined
Process-by-process method	It is used in industries that produce large batches of products in the short term in the complete absence of unfinished product residues. The cost is determined by adding up all the costs incurred to produce the product. The total cost is then divided by the number of units produced. To properly control costs, production should be divided into separate stages.
Transverse method	This method takes into account the costs of processing. That is, the calculation uses the costs of successive stages of production. Moreover, the type of product is not taken into account
Custom method	The technique involves determining the cost by adding the direct costs of producing various types of products. The cost of one produced unit is determined by finding the quotient of the amount of costs and the quantity of goods for a specific order

For what purpose is the indicator determined?

Cost should be considered from the perspective of economic science. As an economic category, cost performs such basic functions as:

• accounting and control of costs for production and sales of products;
• formation of the wholesale price for the manufactured product;
• analysis of the feasibility of changing production and implementing decisions made.

When determining the cost step by step, you can determine which changes will help reduce the indicator and which costs are unnecessary.

Therefore, with any change in the production process, it is important to calculate the cost indicator.

This allows you to monitor pricing dynamics and timely implement solutions that have a positive impact on the final cost of the product or service.

What algorithm is used

As part of accounting, the calculation of the cost of services (products) is carried out in several stages:

The scheme for calculating the cost indicator is not regulated by law. Therefore, organizations have the right to independently choose the most suitable method.

Calculation scheme

When calculating the cost of services, the following costs are taken into account:

• material costs;
• depreciation of fixed assets involved in the production of services;
• salaries of employees involved in production and provision of services;
• contributions to funds from the salaries of employed employees;
• Administrative expenses;
• other costs.

For each item, the total amount of justified costs is determined. Next, all values ​​are added together. This will be the cost of the service.

If it is not possible to determine the cost of a one-time provision of a service, then the calculation is carried out in relation to a certain period.

The calculation determines the total amount of costs associated with. Then the number of services provided is determined and the total cost is divided by this value.

Emerging nuances

When the cost is calculated for services, simple rules must be followed:

For example, calculating the cost of services requires taking into account the costs of home repairs, maintaining its proper condition and paying taxes.

But when calculating the cost of car service services, you will need to take into account many more factors - wages of workers, consumables, energy costs, etc.

Calculation of the cost of fitness club services

When calculating the cost of an individual fitness club service, you should determine:

• the amount of total costs for providing the service;
• the number of visitors who can simultaneously use this service;
• markup coefficient determined at your own request or taking into account market prices.

When calculating the amount of expenses, monthly expenses are taken into account:

• (in the presence of);
• social contributions;
• fixed salary for employees;
• advertising;
• household goods and office supplies;
• for staff;
• staff training, etc.

The resulting amount of expenses is divided by the number of people visiting the club during the month. The result is the cost of a subscription for one service per month.

The resulting value must be multiplied by the markup coefficient to obtain the cost of a monthly subscription.

If it is intended to provide several services, then the cost for each individual service is first calculated and then the total cost is found by adding the results.

In a budget institution

The cost of a service in a budgetary institution is determined by taking into account direct, overhead and general expenses, as well as distribution costs.

Although budget accounting involves accounting for costs according to , specific definitions of costs have not been established.

Direct and overhead costs include expenses related to the provision of services. General expenses are expenses for management needs.

Distribution costs are the costs incurred as a result of the provision of services and their promotion. Cost classification is determined by the institution.

Video: calculating the cost of services

The method for allocating overhead costs is also determined. The calculation method is determined by the institution independently or approved by a higher authority.

For housing and communal services

The cost of housing and communal services is determined according to. The planned cost becomes the basis for setting the tariff.

Costs are determined separately for each service based on:

• analysis of actual expenses in a certain period;
• taking into account approved industry and regional standards for relevant types of costs.

When determining the cost of housing and communal services, the following factors are certainly taken into account:

The cost per unit of service is found by dividing the total amount of costs by the volume of services in physical terms, determined on the basis of consumption standards and the total number of consumers.

Beauty saloon

When calculating the cost of beauty salon services, calculations are carried out for each individual service.

The cost of the service includes payment for the work of the master, the amount of consumables and related expenses.

General costs include costs for electricity, advertising, security, wear and tear of equipment, etc. When determining the price of consumables, it is important to take into account every little detail.

Melville E.H.
New mechanisms for the development of the cultural sphere: organizational, economic, legal (Part 3)

[Handbook of the head of a cultural institution – 2010. – No. 10. – P. 99-109]

E.H. Melville,
Director for Legal and Financial Affairs of the Creative Industries Agency, Lecturer at the Moscow Higher School of Social and Economic Sciences

Calculation of the volume and cost of public services

The reform of the budget sector involves a transition from cost management to results management - replacing the financing of a network of government institutions according to estimates with the financing of services under the program on the basis of state and municipal contracts and agreements within the framework of government orders.

The reform is based on the principle of results-based budgeting (RBB), which can be defined as a budget formation system that reflects the relationship between budget expenditures and achieved results.

Performance budgeting is a form of financing that provides a link between an institution's performance and the amount of funds allocated to it.

This principle is reflected in the new system of financing budget services - regulatory target financing (NTF). In this case, the amount of financing of budgetary allocations does not depend on the size of the staff, the cost of maintaining the staff of the institution or the actual costs of operation, the purchase of consumables, etc., but solely on the volume and quality of the budgetary services provided. With normative-targeted financing, costs for the provision of specific services are calculated according to uniform standards established by executive authorities and are used to calculate allocations provided to both budgetary and autonomous institutions for the implementation of state (municipal) tasks.

One of the most difficult moments in the practice of implementing budgetary budgeting and NCF is the assessment of the cost of services and programs, which, on the one hand, allows you to determine the expenditure needs of the institution to achieve its goals, and on the other hand, to evaluate the effectiveness of activities by comparing the expenses incurred and the results obtained .

It is very important for cultural organizations to determine what a specific “budget service” means in terms of volume, structure, cost in relation to the specifics of cultural institutions, etc.

For a cultural institution, the subject of the state assignment (service) is the results of its activities (productions, exhibitions, excursions, preservation and accessibility of funds, etc.), and the number of visitors is only one of the indicators of their quality.

Financing of state assignments is included in the expenditure powers of one or another level of the budget system - federal, constituent entity of the Russian Federation or local government. The volume of financial support for the state task consists of the estimated and normative costs for the provision of public services (performance of work) and for the maintenance of the institution’s property.

To formulate standards for financing government assignments, it is important to correctly calculate the cost of a budget service. If the task is formed on the basis of an underestimated cost of the service, without taking into account the actual costs, then its implementation will be impossible, which undermines the prospects for the activities of the cultural institution.

Naturally, in this situation, the systematization of budget services assumes particular importance, which involves an unambiguous description of the list of services provided at the expense of the budget, as well as the development of a system for their standardization, based on the priorities and tasks defined in federal legislation as the powers of all levels of government on issues culture. The presence of a list of cultural services greatly facilitates decision-making on priorities for spending funds, which will become more conscious and justified. The list of budget services is an element of the system for effective management of expenditures of a constituent entity of the Russian Federation and is a document used by subjects of budget planning to assess expenditure obligations, plan areas of budget expenditures, manage expenditures and take into account the degree of achievement of set indicators. The list is approved by the industry ministry for all institutions in the industry. The list of budget services includes the name of the service, categories of consumers, a list and units of measurement of volume indicators, basic requirements for the quality of the service, as well as details of legal acts approving administrative legal regulations.

Methodology for calculating the total cost of the service

The structure of the total cost of services includes direct costs of providing the service, as well as indirect costs associated with the maintenance of the institution, with direct and indirect administration. Therefore, calculating the cost of a service should begin with an analysis of the service provision procedure, which includes an analysis and assessment of the organizational structure, identification of all types of activities and stages of the service provision process. First of all, this is necessary in order to identify cases of suboptimal logistics, as well as to break down procedures into separate types of work, the implementation of which is carried out by employees of the institution or can be entrusted to organizations of various profiles. Only after such an analysis should one begin to identify the costs of providing each specific service.

To identify all costs, it is necessary to analyze the assets of the institution (buildings, structures, equipment, land), the share of their use in the provision of the service and the change in their value in the process of providing the service.

It is necessary to analyze direct labor costs (number and compensation of permanent full-time employees, part-time employees, employees engaged in the provision of one or more services) and indirect labor costs (number and compensation of employees performing general management functions, support and maintenance personnel) .

In addition, it is necessary to conduct an analysis of the costs of purchasing services (goods) from other organizations, as well as an analysis of accounting and financial statements: how the information is systematized, what method of distribution of indirect costs is adopted, etc. In practice, cost accounting is carried out not by services, but by economic items expenses that separately take into account wages, taxes, property maintenance, etc. Bringing these expenses together requires some effort.

For a budgetary or autonomous institution, this approach to calculating the cost of a service will help determine whether it is possible to reduce the cost and improve the quality of the service using the institution’s internal reserves or whether this will require attracting external specialists and additional budgetary funds.

Determining the cost of a budget service

In accordance with the proposed procedure, determining the cost of a budget service can be schematically presented as follows (see figure).

Rice. Determining the cost of a service

The cost of the service is calculated as follows:

Р i гу = N i ор × K i ,

N i okr – standard cost for the provision of unit of the i-th public service for the corresponding financial year;

K i – volume (number of units) of provision of the i-th public service in the corresponding financial year.

The cost standard for providing a unit of public service is determined by the formula:

N i ogr = N from + N rm + N si + N he,

N from – standard labor costs and charges for wage payments (only those employees who are directly involved in the provision of the relevant public service (support, technical, administrative and managerial personnel are not taken into account);

N rm – standard cost for the purchase of consumables directly used to provide public services;

N si – standard costs for utilities and other costs associated with the use of property (with the exception of conditionally constant costs for maintaining property in “sleep” mode (for federal state institutions it is 30% of the total costs for maintaining property): costs for cold, hot water supply and water disposal; costs for heating and electricity supply; for the maintenance of movable property (maintenance, consumables not included in the standard costs for the purchase of consumables, costs for compulsory civil liability insurance of vehicle owners, other costs as decided by the State Insurance Service);

N it is the standard cost for general business needs (for communication services, transport services, for wages and accruals for wage payments for auxiliary, technical, administrative and managerial, etc. personnel, other costs that affect the cost of providing public services ( municipal) services.

When determining the cost of a service, the key question remains about methods for determining cost standards.

At the moment, regulatory, structural or expert methods are used to calculate the cost standard for the provision of a unit of public service. The structural method is used if it is impossible to use the normative method, the expert method - if it is impossible to use both of the previous ones.

The calculation of the standard labor costs is carried out using the normative method and is the product of the average cost of a unit of working time of personnel engaged in the provision of public services by the number of units of time required to provide a unit of public service.

The cost standard for the purchase of consumables is calculated as the product of the cost of consumables and their quantity required to provide a unit of service. In practice, as a rule, the costs of purchasing consumables in the next reporting year are determined as the product of costs in the current financial year by the deflator index for the next reporting period.

The standard cost for utilities and other costs associated with the use of property is calculated as the product of the standard consumption of utility services and the size of the utility tariff established for the corresponding financial year.

The cost standard for general business needs is calculated as the product of the cost of services purchased in the corresponding financial year by their quantity required to provide a unit of public service.

The structural method for determining the cost standard is based on the distribution of an institution’s expenses for supporting activities by type of cost (wages and accruals, purchase of consumables, utilities and costs associated with the use of property, general economic needs) in the reporting financial year between public services in proportion (including . h. using correction factors for different types of costs) labor costs (including accruals) for each public service.

In the expert method, the determination of the cost standard for the provision of a unit of public service is carried out on the basis of an expert assessment of the share of expenses for certain public services in the total costs of supporting activities (with the exception of conditionally fixed costs for maintaining property). The costs of current repairs and the purchase of equipment may also be excluded from the total costs of maintaining the activities of the institution.

In practice, when calculating the cost of a service, previously, mainly direct costs and only part of the indirect costs associated with the maintenance of the institution were taken into account (without taking into account the costs of direct and indirect administration). At the same time, the calculations used indicators from previous years, and factors such as changes in the cost of materials and services were taken into account using deflator coefficients determined by the Ministry of Economic Development of Russia and not tied to a specific situation. In accordance with the methodological recommendations of the Ministry of Finance, developed for federal institutions, the cost of public services is determined based on the totality of all costs for the provision of services.

In the regions of Russia, various methods are used to calculate the cost of budget services.

Example of the Perm region

The cost of public services is calculated based on expenses and (or) the size of the calculated indicators of the base period (current year). The cost of public services is determined using uniform approaches for budgetary, autonomous institutions and non-profit organizations. The cost of public services is calculated based on expenses and (or) the size of the calculated indicators of the base period.

The cost of a public service based on volume is determined per recipient, consumer, using the formula:

SGU count = FOT 1 × K + MR 1 × K + TE 1 × D + N 1 × K + R 1 + KR 1,

SGU count - the cost of public services based on quantitative indicators;

Payroll 1 – wages and accruals in accordance with current legislation as part of the cost of public services of the base period;

K – coefficient reflecting the change (increase, decrease) in the cost of public services and the calculated indicator for budget expenditures of the Perm Territory for the next financial year and planning period (can be equal to one);

MP 1 – material expenses as part of the cost of public services of the base period;

TE 1 – expenses for payment of thermal and electrical energy as part of the cost of public services of the base period;

N 1 – expenses for payment of property tax, transport and land taxes in accordance with current legislation as part of the cost of public services of the base period;

R 1 – expenses as part of the cost of public services of the base period, approved in absolute amounts and not requiring the use of deflator indices;

D – deflator indices for thermal and electrical energy for the next financial year and planning period in accordance with the scenario conditions for the development of the economy of the Perm Territory;

KR 1 – expenses for increasing the value of fixed assets, intangible assets, services in the field of information technology (no more than 2% of the calculated amount of expenses).

Example of the Vladimir region

In the Vladimir region, the regional universal scientific library named after. M. Gorky adopted the following calculation methodology:

Total cost of the service = 0Z + DZ + N + HP,

OZ - the amount of the basic salary for the provision of a service, is defined as the cost of 1 minute of working time, multiplied by the time according to Interindustry Standards or by timing;

DZ – additional wages, defined as the value of OZ × 0.1 (constant coefficient);

N – accruals from payroll. The amount of accruals is determined as (OZ + DZ) × 26.2%;

HP - overhead. Defined as the value of OZ x K (overhead cost coefficient). The overhead cost coefficient is equal to the quotient of maintenance costs according to the payroll estimate.

Estimated maintenance costs include:

Payment for office supplies, materials for current and business purposes; payment for utilities, security and maintenance of premises; communication services; travel expenses; fare.

The methodological manual provides a calculation for copying one document:

Librarian 11th category - 3948 rubles; price for one minute of working time: 3948 rubles: 10,080 = 0.39 rubles; the time required to perform this service is 3 minutes; basic salary: 0.39 rubles. × 3 = 1 rub. 17 kopecks; additional salary: 1 rub. 17 kopecks × 0.1 = 0.12 rub.; amount of wage accruals: (1 rub. 17 kopecks + 0.12 rub.) × 26.2% = 0.34 rub.; overhead costs: 1 rub. 17 kopecks × 0.61 = 0.71 rub.

Total: 2 rubles. 34 kopecks.

The library uses the same methodology to determine the cost of paid services, adding a certain profitability standard to the cost (usually about 20%).

As can be seen from the examples, the calculation does not include direct and indirect administrative costs (for example, maintenance of copiers, maintenance of support staff). In addition to a reduction in funding, this situation can sooner or later lead to conflict situations in the team, because administrative (main and support) personnel will not be interested in the quality of the services provided, since they do not see a direct dependence of their work on the cost of services.

Many institutions, incl. those moving to “autonomy”, after calculating and comparing the cost of direct and indirect administrative expenses, due to limited budgetary funds, transfer the performance of a number of services to third-party organizations.

The cost of a budget service is the basis for calculating the need for financial support for budget assignments, including:

State assignment (for federal and regional government institutions: for budgetary and autonomous institutions); municipal assignment (for municipal budgetary and autonomous institutions); technical specifications as an integral part of the tender documentation and the state and municipal contract when placing an order for state and municipal needs.

Financial support for state (municipal) assignments

State (municipal) task - a document establishing requirements for the composition, quality and (or) volume, conditions, procedure, timing and results of performing work and providing public services in accordance with the main activities of the institution provided for by the charter.

According to Art. 158 of the Budget Code of the Russian Federation, the formation of a task is the budgetary authority of the chief manager of budgetary funds (GRBS).

The assignment includes:

Service parameters:
– characteristics and number of service recipients (demographic and social status, economic status, place of residence);
– name and list of services;
– quantitative-temporal and qualitative characteristics of the provision of services (number of services, total amount of time for services, total duration of time for provision of services, their frequency). Required terms of service:
– organizational;
– qualifications;
– infrastructural. Expected results, Cost of services.

The process of setting a task for an institution includes several stages and is reminiscent of a game of volleyball, where the final result depends on the accuracy (efficiency) of the actions of the subsequent player.

Stage I The head of the government authority approves the form of the state task, the composition of indicators, as well as the requirements for the content of each section of the task (taking into account the maximum tariffs for payment of public services, the procedure for monitoring the execution of the task, including the conditions and procedure for its early termination, requirements for reporting on assignment performance).

Stage 2. The institution prepares and sends to the government authority proposals for the draft assignment, including:

Assessing the needs for relevant types of services based on regulations, service standards, the dynamics of the number of service recipients, the level of satisfaction with quality, volumes of services, the procedure for their provision and the capabilities of institutions; proposals for the share of property used to complete the task; actual completion of the task in the reporting and current periods; logistics requirements; requirements for qualifications and experience of personnel; calculation of the need for financial support for completing a task, taking into account the cost of services and expenses for the maintenance of real estate and especially valuable movable property transferred to operational management or purchased with budget funds.

Stage 3. The government authority prepares a draft assignment, taking into account proposals from institutions, reporting on the execution of the assignment for the previous period and limits on budgetary obligations (Article 69.2 of the Budget Code of the Russian Federation). After the adoption of the budget law, it clarifies and approves the state (municipal) task, determines the amount of the subsidy and concludes an agreement with the manager for its implementation and organizes control over its implementation.

As you can see, the effectiveness of the task, and therefore the quality of the services provided within the framework of its execution, depend not only on the actions of the authorities, but to a greater extent on how financially accurate and methodologically competent and responsible the actions of the institution itself in collecting and analyzing information for preparing the task.

In a number of public entities, legal acts relating to the establishment and financial support of the founder’s assignment structure the expenses financed by the subsidy differently. Thus, the Regulations on the formation of the founder’s assignment in relation to a federal autonomous institution provide for the division of the subsidy into two components:

Subsidy for reimbursement of standard costs for the provision of services; subsidy for reimbursement of costs for the maintenance of real estate and especially valuable movable property (except for leased property), transferred to operational management or acquired with budget funds, as well as payment of property taxes.

In regions, this approach is sometimes duplicated by dividing the subsidy into two parts, and in some, for example, the Krasnoyarsk Territory, in order to provide financial support for the task for the State Autonomous Institution “Krasnoyarsk Musical Theatre” at the regional level, payment of the subsidy is provided in a single amount per consumer. From the point of view of an autonomous institution, this scheme is the most acceptable, because when costs are reduced for a particular item, the amount of the subsidy is not reduced and the institution is interested in reducing costs, for example, organizational and administrative expenses. In the same Krasnoyarsk Territory, but at the municipal level for the Municipal Autonomous Institution “House of Culture “Sverdlovsky”” (Krasnoyarsk), the subsidy was divided into several components (i.e., expenses for the provision of services, maintenance of property, payment of taxes, development of the institution were divided This scheme is most acceptable for the founder, because when utility costs were reduced, the subsidy for maintaining the property was reduced and the savings remained in the budget. However, with this scheme, the autonomous institution is not interested in reducing the costs of maintaining the property, which is ultimately the case. leads to ineffective spending of subsidy funds.

Conclusion

Changes in the procedure for financing public services, the emergence of competitors from the private sector, and the transformation of organizational and legal models for conducting activities put state cultural organizations in new conditions.

Changes that have occurred in the legal and economic field in recent years are pushing cultural organizations towards greater independence - economic, managerial and creative, creating incentives for further development. In order to use new legal and economic instruments, cultural organizations will have to make a transition from simply following instructions to real management activities - the formation of their own strategy and tactics of action, the implementation of assigned tasks, and an adequate assessment of their own successes.

Cultural organizations should look at themselves in a new way - not as static bureaucratic systems, but as producers of modern cultural products and services that meet the demand, creators of new cultural practices. Flexibility and dynamism, openness and readiness for action are qualities that are in demand today not only in creativity and in solving social problems of communities. These are the qualities of a responsible manager who sees and understands the future of his organization.

Notes:

1. Ending. For the beginning of the article, see: Directory of the head of a cultural institution. 2010. No. 8.
2. Budget message of the President of the Russian Federation to the Federal Assembly of the Russian Federation “On budget policy in 2008–2010.”
3. Quality is understood not only as the degree of satisfaction of the population with the services provided, but also budgetary (the impact of the activities carried out or services provided on budget income and expenses) and social (the social consequences of the activity or provision of services for society as a whole, which are expressed in changes in the level and quality of life of the population ) efficiency.
4. Decree of the Government of the Russian Federation No. 1065 of December 29, 2008 “On the procedure for the formation and financial support of the implementation of state assignments by federal executive authorities and federal government agencies.”
5. Nikiforov S.M., Strelets O.A. Assessment of the full cost of budget services in state and municipal administration. Institute of Urban Economics. 2006. 12 p.
6. Order of the Ministry of Finance of Russia No. 105n dated October 22, 2009 “On approval of Methodological recommendations for determining the calculation and standard costs for the provision by federal executive authorities and (or) federal state budgetary institutions under their jurisdiction of public services (performance of work), as well as calculation and standard costs of maintaining the property of federal state budgetary institutions.”
7. Determined in accordance with the Decree of the Government of the Russian Federation dated 05.08.2008 No. 583 “On the introduction of new systems of remuneration for employees of federal budgetary institutions and federal state bodies, as well as civilian personnel of military units, institutions and divisions of federal executive authorities, in which the law provides for military and service equivalent to it, the remuneration of which is currently carried out on the basis of the Unified tariff schedule for remuneration of employees of federal government institutions.”
8. Order of the Ministry of Finance of Russia No. 105n dated October 22, 2009.
9. Resolution of the State Statistics Committee of Russia dated March 25, 2002 No. 23 “On approval of the Basic Provisions on the procedure for monitoring consumer prices and tariffs for goods and paid services provided to the population, and determining the consumer price index.”
10. Order of the Ministry of Finance of the Perm Territory dated August 18, 2009 No. SED-39-0.1-03-36 “On approval of the Methodology for calculating the cost of public services.”
11. Paid services in municipal libraries: a methodological guide for practitioners / Vladim. region generalist, scientific fuck them. M. Gorky, Scientific method. department; comp. N.G. Stupina. - Vladimir. 2008. 33 p.
12. The conditional coefficient is determined based on real average annual indicators and is taken separately for each specific organization.
13. Third-party organizations, both commercial and non-profit organizations, can save by using a simplified taxation system (savings under the Unified Tax of up to 12%) on the use of labor under civil contracts (savings on sick leave, vacations, travel to work, rest, etc. .), as well as on the maintenance of the property complex, which, in comparison with government institutions, is quite modest.
14. A resolution is adopted at the appropriate level of government. For a federal autonomous institution, Decree of the Government of the Russian Federation dated March 18, 2008 No. 182 “On the conditions and procedure for forming the founder’s assignment in relation to an autonomous institution created on the basis of property in federal ownership, and the procedure for financial support for the execution of the assignment” applies.
15. Decree of the Government of the Russian Federation dated March 18, 2008 No. 182 “On the conditions and procedure for forming the founder’s assignment in relation to an autonomous institution created on the basis of property in federal ownership, and the procedure for financial support.”
16. The division of the subsidy into two components is used in the following constituent entities of the Russian Federation: Bashkortostan, Komi, Chuvashia, Astrakhan, Irkutsk, Magadan, Novosibirsk, Omsk, Orenburg, Penza, Rostov, Tambov and Tyumen regions, (Klishina M. Some features of financial support for the fulfillment of the founder’s assignment for autonomous institution // Budget. 2008. No. 12. pp. 46–49).