Fridman I.G., Head of the Center for Pricing and Production Programming, Federal State Unitary Enterprise Inorgtekhkom

Report at the conference "State regulation and supervision in heat supply", September 11-13

Relations between heat supply organizations producing and supplying heat energy and coolant, and consumers utilities for heating and hot water supply are regulated by the Rules for establishing and determining standards for the consumption of utilities, which are approved by a government decree Russian Federation dated May 23

There is apparently no point in retelling this document, since you, who have gathered here, know its contents. Therefore, I will focus on those points of these Rules that cause, so to speak, discrepancies on the part of municipalities and heat supply companies.

The rules for establishing and determining standards for the consumption of public services provide for three methods for determining standards:

1) method of analogues;

2) expert method;

3) calculation method.

Let me remind you in what cases they apply:

the method of analogues is applied if there is data obtained as a result of measurements of the volume (quantity) of consumption of utilities by collective (common house) metering devices installed in apartment buildings or residential buildings with similar structural and technical parameters, the degree of improvement and climatic conditions;

the second method - expert - is used if the results of measurements of the volume (quantity) of consumption of utilities by collective (common house) metering devices in apartment buildings or residential buildings with similar design and technical parameters, degree of improvement and climatic conditions are not available or they are not enough to apply the method of analogues.

Analogue and expert methods are based on selective observation of the consumption of utilities in apartment buildings and residential buildings using collective metering devices. At the same time, selective measurements are carried out in houses with similar design and technical parameters, the degree of well-being.

According to the results of measurements of the volume of consumed thermal energy and coolant by collective metering devices, as well as data from selective measurements, the average monthly value of their consumption is determined for selected groups of residential buildings;

The third method - calculation - is used if the results of measurements by collective (common house) metering devices in apartment buildings or residential buildings with similar design and technical parameters, degree of improvement and climatic conditions are not available or they are not enough to apply the analogue method, and also if there are no measurement data for application of the expert method. Considering that today the vast majority of residential buildings are not equipped with collective metering devices, the determination of standards is carried out by the calculation method.

However, of these three methods, the calculated one is the least accurate (somewhere within 60%). Based on the results calculated by this method, disagreements arise between municipalities and heat supply organizations.

For example, the City Hall of Novosibirsk (the total living area of ​​the city's housing stock is 24.9 million sq. m.), when considering the standards for heating and hot water supply, calculated heat supply organization for 2007, found them overpriced. According to an expert assessment commissioned by the Mayor's Office, the application of such standards would lead to an increase in the cost of these services by more than 1 billion rubles on an annualized basis.

The calculation method set forth in the Rules under consideration is based on the use of specific heat energy consumption, taking into account the design characteristics of residential buildings.

If we apply the calculation method to determine the standards for contractual (design) loads, we will be faced with the need to take into account the factor of increasing the actual heat load in view of the reduced heat-shielding qualities of the external fences of residential buildings. direct normative documents that take this factor into account does not currently exist. Such a correction factor must be entered for all residential buildings built before 1999. So, the application of the calculation method in accordance with the Rules approved by the Decree of the Government of Russia dated May 23

At the same time, the Rules do not provide an explanation for the concept of “heated non-residential area, which is the common property of the house”, since stairwells, basements, technical floors and attics can be heated.

Therefore, the calculations should include the areas of staircases, basements or technical floors, depending on the heating scheme - lower or upper wiring.

When expert organizations perform calculations of heating standards by order of a municipality and by order of a heat supply organization, subject to the same specified design parameters of residential buildings, climatic and temperature regimes of internal premises, heat engineering parameters of heating systems, and using the formulas provided for by the Rules , different results are possible.

The difference in estimates can be 15-20%, which is mainly due to arithmetic calculations in the regulations, starting with the interpolation of the normalized specific consumption of thermal energy for heating a residential building and determining the heated non-residential area, which is the common property of the house or due to insufficient data to calculate the standards.

However, in the calculations of hot water supply standards, the discrepancies are more significant due to the difference in the approach to calculating the number of procedures for using a water folding device (baths, showers, washing, etc.).

The Rules do not indicate on the basis of which regulatory and technical documents to accept the number of these procedures.

The developer of Decree of the Government of Russia dated May 23, 2006 No. 306 was OJSC Center for Municipal Policy. A corresponding question was sent to their website from MUP "Vodokanal" in Obninsk: What regulatory document when applying the calculation method for determining water supply standards in compliance With The rules for establishing and determining standards for the consumption of utilities regulate the number of procedures for using a water tap by one person (or in other words, how many times a week a person should take a bath, shower, etc., since the Rules indicate only water consumption rates for 1 procedure)?

The developer's answer was: : There is no regulatory document regulating the number of procedures for using a water folding device by one person. The parameter “number of procedures for using a water-folding device” was introduced to ensure transparency of the consumption standard and justify the ratio of consumption standards in residential premises of various degrees of improvement. The number of procedures for using a water folding device is determined in the process of calculating the consumption standard. This parameter can be determined on the basis of a selective questionnaire. population.

Thus, the only objective way out of this situation is to survey the population. However, in most cases this is not done. Because of this, there are disagreements on the results of the calculations.

And the fact that some kind of regulation is needed, speaks for itself the fact of the existing quantitative dispersion in different territories. So, for example, the number of procedures for one person using a bathroom in apartment buildings equipped with a bathtub and a shower is taken 2 times a week in Novosibirsk, 4 in Saransk, and 1 time per week in a number of municipalities in the Tver region. The same spread for other water-folding devices.

It must be remembered that an increase in the number of procedures leads to an overestimation of hot water supply standards and, consequently, to an increase in the cost of hot water services.

One more clarification: in order to reduce the amount of thermal energy required for heating water, we recommend entering a coefficient in the corresponding formula that takes into account the decrease in the average hourly water consumption for hot water supply in the non-heating season in relation to the heating season (equal to - 0.8).

Summing up the above, it should be noted that the difference between consumption by collective metering devices and calculated consumption by the number of procedures is approximately 20%, which can be attributed to the energy saving effect when installing metering devices, and the results obtained are adequate and sufficient for housing stock without metering devices .

There is another regulatory document that allows for the accounting of thermal energy and heat carrier, quality control of thermal energy and heat carrier, compliance with the regime of heat supply and heat consumption.

This is the order of the Gosstroy of Russia dated 05/06/2000 No. 105, which approved the Method for determining the amount of thermal energy and coolant in water systems of public heat supply.

This Methodology was developed by the Russian joint stock company Roskommunenergo.

The use of the Methodology allows heat supply organizations of the housing and communal services system and consumers (subscribers) - legal entities to carry out commercial accounting of thermal energy and heat carrier.

The methodology provides for the possibility of determining the amount of thermal energy and coolant consumed by subscribers, using the instrumental metering method and the calculated metering method.

Of course, here a somewhat different task is solved than the definition of consumption standards. But these two tasks are interrelated. And again, with the calculation method of accounting, there may be discrepancies in the results of the calculation between subscribers and heat supply organizations.

So, for example, in the city of Abakan (Republic of Khakassia), one of the housing stock management companies did not agree with the calculations of the heat supply organization for paying for the consumed heat energy and heat carrier, referring to the specified Methodology.

This case was considered court of Arbitration. The issue was that the application of heat and water balance coefficients by the heat supply organization was disputed.

Indeed, in all formulas and applications for the calculation method there are no indications for the use of these coefficients. There are no references to these coefficients in the Rules for the establishment and determination of standards for the consumption of utilities considered above.

But in the explanation to this method it is written that the total amount of consumed thermal energy and coolant for billing period by all subscribers without metering devices, is determined from the heat and water balances of the heat supply system, and by an individual subscriber - in proportion to his estimated hourly heat and mass (volume) loads.

Therefore, the use of heat and water balance coefficients is justified in calculating the mentioned hourly loads.

I noted only some controversial points in the application of the normative documents under consideration, to which our institute was involved.

In general, it should be noted that calculation methods determination of standards for the consumption of utilities and determination of the amount of thermal energy and heat carrier consumed by subscribers, for all their inaccuracies, are sufficient for housing stock not equipped with metering devices.

INSTITUTE OF ECONOMICS
HOUSING AND UTILITIES

METHODOLOGY FOR CALCULATION OF PAYMENTS
FOR PUBLIC SERVICES
IN COMBINED SYSTEM
ACCOUNTING FOR THEIR CONSUMPTION
ON INSTRUMENTS AND REGULATIONS

Moscow
2003

This Methodology provides recommendations on the calculation of payments for water supply, sewerage, heat supply (heating and hot water supply) services with a combined system for accounting for their consumption by instruments (depending on the specific configuration of the installation of metering devices: at the central heating station, at house inputs, at inputs to apartments , on heating devices in rooms) and standards. The issues of organization of accrual and collection of payments for housing and communal services were also considered.

The methodology was developed by the Institute of Housing and Public Utilities Economics

(Ph.D. Bychkovsky I.V., Ph.D. Mints I.G.)

Basic concepts and terms

An economically justified tariff (EOT) for housing maintenance and communal services - the unit cost of servicing 1 m 2 of dwelling area or providing a unit of a material carrier of a utility service (1 m 3 of water, 1 Gcal of heat, etc.), providing reimbursement for current operating costs and costs for the development (expanded reproduction) of the infrastructure with the established reliability and quality of services. EOT for utilities can be two-component.

Tariffs for consumers - the amount of payment for a unit of natural meter (m 2 of housing area, m 3 of water, Gcal of heat, etc.), based on which consumers pay for housing and communal services.

The social norm of housing area is the minimum social standard that is established by the authorities state power subjects of the Russian Federation.

Standards for the consumption of communal services (minimum social standards) - standards that characterize the minimum volume of consumption of a material carrier of services necessary to ensure the life of the population, which should be actually provided to all citizens at the expense of personal funds and subsidies to the poor.

Based social norm housing area and utility consumption standards, subsidies for housing and utility bills are provided.

The average consumption standard is the average volume of the specific consumption of the material carrier of the utility service per consumer that has developed in the settlement and is controlled by instrumental measurements: it is used mainly to calculate consumer payments.

The minimum social standard should not exceed the average standard for the consumption of services.

The standards are measured by the amount of the material carrier of the service (m 3 of water or waste liquid, Gcal of heat, kWh of electricity, m 3 of gas, etc.)

The material carrier of public services is water, heat and water produced, delivered and consumed in the course of life of households, enterprises and organizations. Electric Energy, gas, as well as exhaust wastewater collected and recycled household waste. A material carrier is a material component of a utility service, for the implementation of which a contract of sale is concluded. A contract for the provision of services for a fee is concluded for the delivery of a material carrier to the consumer. In the aggregate, the contract for the provision of housing and communal services is of a mixed nature.

The only dwelling is a dwelling occupied by a citizen under a contract of social tenancy or employment in connection with membership in a housing, housing and construction cooperative or owned by a citizen on the right of ownership, if this person no other residential premises for any of the above grounds. Several (two or more) residential premises in which a citizen or members of his family have the right to use are also recognized as the only housing, if the total area of ​​\u200b\u200bthese premises does not exceed the social norm for the area of ​​housing for a given family.

Settlement and cash center (RCC) - an independent business entity or a subdivision of a service that performs the functions of a customer (municipal customer), which ensures the calculation of payments for housing and utilities, taking into account benefits and subsidies, their collection and accounting, as well as the distribution of funds between supplier organizations services.

Metering device at the house input - a measuring device that provides measurement of the supplied volume of the material carrier of the service (heat, cold and hot water, etc.); is installed on the inputs of hot and cold water supply systems, pipelines of heat supply systems in apartment buildings.

A metering and control unit is a set of devices, measuring and control devices that provides metering of cold water consumption in a building, metering and regulation of heat and hot water consumption.

An apartment water meter is a measuring device that provides accounting for the consumption of cold and hot water in an apartment.

A heat distributor is a special device that is installed on heating devices (radiators, convectors) and is used to measure heat consumption (Gcal) for heating each room (room) of an apartment in multi-apartment residential buildings.

General provisions

The task of financial recovery of housing and communal services requires new approaches to pricing, improving the organization of payment for utilities, stimulating resource saving by enterprises and consumers of services. In particular, the transition to instrument accounting is important.

Currently, in most cities of Russia (even if there are metering devices in individual apartments and for 25–40% of house inputs), settlements with consumers are carried out according to standards that often do not reflect real consumption volumes. As a rule, the standards are overestimated, which leads to payment for services not really consumed.

In this regard, a clear mechanism for determining payments for utilities is needed with a combined accounting system for their consumption - both by instruments and by standards. In this case, it will be possible to proceed from the readings of the devices, taking into account the interests of the consumers who installed them. It is quite difficult to choose a unified approach to calculating payments and distributing them among consumers without instrumental accounting. The current attempts to distribute the actual volume of water and heat consumption according to the readings of the house meter among residents, based on the number of people living in each apartment or the total heated area of ​​​​housing, usually cause opposition from consumers. The results obtained in this way sometimes exceed the volumes of consumption calculated even from overestimated specific standards. This is explained by the fact that, in addition to the actual volumes of consumption of services by residents, the devices at the house inputs reflect the consumption of water and heat for general house needs (cleaning stairwells, entrances, washing garbage collection chambers, cleaning the adjacent territory, watering green spaces, etc.), as well as losses and leaks in house networks.

In addition, serious problems in calculating payments according to standards and instrument readings are associated with various configurations of instrument accounting systems. In practice, the following main combinations of installation of metering devices are encountered:

Only at house inlets of pipelines of hot and cold water supply systems, heat supply in multi-apartment residential buildings. The distribution of payment for apartments is carried out according to the standards (there may be a discrepancy with the readings of the instruments);

At the inputs to individual apartments and non-residential premises of intra-house pipelines of hot and cold water supply systems - apartment water meters (the calculation technology becomes more complicated and conflict situations between neighbors, discrepancy between the amount of payments for appliances and standards in apartments and supply to the building);

At the inputs to apartments and non-residential premises of two-pipe apartment heating systems - apartment heat meters. Collisions are possible as a result of excess heat consumption, losses and leaks in intra-house networks;

On heating devices (radiators, convectors) - heat distributors. The main problem is the large errors of such accounting.

Development of a metering system for water and heat energy consumption based on meter readings, as well as an increase price sensitivity to irrational consumption of services requires a serious change in methodological approaches to the formation and use of water and heat consumption standards.

Methodology for calculating the amount of reimbursement of expenses (amount of compensation) for paying for residential premises and utilities (heating and lighting)

1. 1. The total area of ​​the dwelling per teacher is determined by the formula: S = S - S, o l where: S is the size of the total area of ​​the dwelling per teacher (sq. m) (hereinafter - the size of the total area) ; S - the size of the total area of ​​\u200b\u200bthe dwelling (sq. M); o S - the size of the area of ​​\u200b\u200bthe living quarters for which social support measures are provided for paying for housing and communal services on other grounds to citizens living together with a teacher (sq. M). 2. The amount of compensation for paying for housing is determined by the formula: K = S x T , w where: K - the amount of compensation for expenses for paying for housing (rubles); f S - the size of the total area (sq. m); T - the amount of payment for housing (rubles / sq. m). g If the amount of payment for residential premises (T) does not include payment for the use of residential premises (rental fee), services for the removal of household waste and maintenance of the elevator, then additionally: 1) the amount of compensation for expenses for renting residential premises is determined by formula: K = S x T, n n where: K - the amount of compensation for expenses for renting a dwelling (rubles); n S - the size of the total area (sq. M); T - the amount of payment for renting a dwelling (rubles); n 2) the amount of compensation for the costs of paying for services for the removal of household waste is determined by the formula: K = T x u, bo where: K - the amount of compensation for the costs of paying for services for the removal of household waste (rubles); T - the cost of the service for the removal of household waste (rubles); bo u - the number of persons living in residential premises, minus persons who are provided with social support measures for paying for housing and communal services on other grounds; 3) the amount of compensation for the cost of paying for the maintenance of the elevator is determined by the formula: K = T x u, l l where: K - the amount of compensation for the cost of paying for the maintenance of the elevator l (rub.); T is the cost of elevator maintenance services (rubles); l u - the number of persons living in residential premises, minus persons who are provided with social support measures for paying for housing and communal services on other grounds. 3. The amount of compensation for lighting costs is determined by the formula: 1) in the absence of metering devices: K \u003d S x (P / 1000) x N x K x T, o ud h j e where: K - the amount of compensation for lighting costs (rub.); o S - the size of the total area (sq. m); P - specific power of lighting devices per 1 sq. m ud (15 W / sq. m); N - the number of hours of use of lighting devices per month (8 hours h x 30. 4 days); K - coefficient of simultaneous switching on of lighting devices (0.35); j T - electricity tariff for the population (rubles/kWh); e 2) in the presence of metering devices: K = P x T, o1 p e where: K - the amount of compensation for the cost of lighting (rubles); o1 P - readings of the electricity meter (kWh), minus the volume p of electricity, for which social support measures are provided for paying for housing and communal services on other grounds to citizens living together with a teacher; T - electricity tariff for the population (rubles/kWh). e 4. The amount of compensation for heating costs is determined by the formula: 1) in the presence of central heating: a) in the absence of a meter: K \u003d S x T, from where: K - the amount of compensation for heating costs (rubles); from S - the size of the total area (sq. m); T - payment for heating residential premises (rubles / sq. m); from b) in the presence of a metering device: K = V / S x S x T, from1 about te where: K - the amount of compensation for heating costs (rubles); ot1 V - readings of a common house (collective) meter (Gcal); S - the size of the total area of ​​\u200b\u200bresidential premises in the house (sq. M); o S - the size of the total area (sq. m); T - tariff for thermal energy (rubles/Gcal); te 2) in the absence of central heating and the use of electric heating equipment: a) in the absence of electricity metering devices for heating a residential building: K = P x T x u, eo eo oo where: K - the amount of compensation for the cost of paying for electric heating (rub.); eo P - the standard of electricity consumption for heating residential premises eo (kWh per person); T - electricity tariff for the population (rubles/kWh); oo u - the number of persons living in residential premises, minus persons who are provided with social support measures for paying for housing and communal services on other grounds; b) if there are electricity metering devices for heating a residential building: K = P x T, eo1 eo1 eo1 where: K - the amount of compensation for the cost of paying for electric heating (rubles); eo1 P - readings of an electricity meter for heating a residential building eo1 (kWh), minus the amount of electricity for which social support measures are provided for paying for housing and communal services on other grounds to citizens living together with a teacher; T - electricity tariff for the population (rubles/kWh); eo1 3) in the absence of central heating and the use of local gas appliances: a) in the absence of metering devices: K \u003d S x P x Ts, got got g where: K - the amount of compensation for the cost of paying for gas supply for heating the living quarters (rub. ); S - size of the total area (sq. m); P - gas consumption standard for residential heating (cubic meters per sq. m); P - the retail price of gas sold to the population, as well as to housing maintenance organizations, organizations managing apartment buildings, housing construction cooperatives and homeowners' associations for the household needs of the population (rubles / cubic meters); b) in the presence of metering devices: K \u003d P x C, got1 got1 g where: K - the amount of compensation for the cost of paying for gas supply for got1 heating of a residential building (rubles); P - readings of the gas supply meter (cubic meters), minus the gas volume, for which social support measures are provided for paying for housing and communal services on other grounds to citizens living together with a teacher; P - the retail price of gas sold to the population, as well as to housing maintenance organizations, organizations managing apartment buildings, housing construction cooperatives and homeowners' associations for the household needs of the population (rubles / cubic meters); 4) in the presence of stove heating, the teacher is paid compensation for the purchase of solid fuel and its delivery in the amount of 2200 rubles. In the event that the actual expenses of the teacher exceed the established amount of compensation and provide them with documents confirming the payment for the purchased solid fuel and its delivery, additionally: a) the amount of compensation for the purchase of coal as fuel is calculated: K = N x S x (C / 1000) + K , y y dost where: K is the amount of compensation for the costs of purchasing coal and paying the costs of y for its delivery (rubles); N is the standard for coal consumption during the heating season (50.4 kg per sq. m); S - size of the total area (sq. m); C - the cost of coal, confirmed by the document on the purchased fuel y (ruble/ton); K - the cost of transportation costs for the delivery of coal, according to the submitted confirming document; b) the amount of compensation for the purchase of firewood as a fuel is calculated: K = N x S x C + K , dr. N is the standard for the consumption of firewood during the heating season (0.051 cubic meters per sq. m); S - size of the total area (sq. m); C - the cost of firewood, confirmed by a document on the purchased fuel dr (rubles / cubic meters); K - the cost of transport costs for the delivery of firewood, according to the submitted supporting document. The amount of compensation for the purchased fuel and transport services for its delivery cannot exceed the actual costs incurred.

Appendix No. 18

and current repair of facilities

social sphere of Moscow

Methodology
calculation of the cost of utilities during major repairs

I. Electricity

1. General construction works (inside the building).

2. Replacement and installation of engineering systems inside the building.

The cost of reimbursement of utilities is calculated at the rate of 1 sq. m of repaired area according to the following formula:

S = (Ф: Z) x R, where

S - the amount of compensation for the cost of utilities,

Ф - actual costs, according to invoices issued by organizations (water, electricity, heat supply) for the period of work.

Z is the area of ​​the building.

R is the area on which work was carried out in a given period of time.

An integral part of the calculation of the cost of reimbursement of utilities is a tripartite act that reflects the type of work, the period of their implementation, the number of employees, the area of ​​​​the building and the area on which work was carried out during the specified period of time.

Appendix No. 20

to the Regulations on the order of organization,

implementation and financing of capital

and current repair of facilities

social sphere of Moscow

from ____________________

to the calculation of reimbursement of utilities during the

current and overhaul

Institution _____________________________________________________________

Address: _____________________________________________________________

Type of work __________________________________________________________

Period of work ____________________________________________

Number of employees ___________________________________________ people

The area where the repair work was carried out ___________________

Total area of ​​the building ____________________________________________ m2

Head of institution _________________________________________________

Contractor ___________________________________________________

State Directorate of the Higher Educational Institution of Education DO _________________________________________________________

Methods to be followed by a housing and communal services economist

Example of costing water treatment

Justification of the amount of depreciation in the case when the same fixed assets are used to produce different services

Control of the volume of generated services in physical terms and in quantitative terms when calculating the cost

Regulators and consumers of services demand more and more strict requirements to enterprises of housing and communal services (hereinafter - housing and communal services), management companies. This concerns the quality of services provided, energy efficiency, transparency and reasonableness of tariffs. The latter is the direct responsibility of the economist. The task of a professional economist is to calculate the cost of all types of work (services) performed by the enterprise: Maintenance buildings and elevators, external improvement of buildings, cleaning of adjacent territories, landscaping, water supply, water disposal, heat supply, etc.

Consider the specifics of calculating the cost of water treatment.

Techniques

The purpose of cost accounting and costing is to timely, fully and reliably reflect the actual costs of performing and selling services in documents on financial and economic activities, as well as to control the efficiency of the use of material, energy, labor and financial resources. The purpose of calculating a unit of service is to justify the tariff for housing and communal services, calculate taxes, and evaluate the effectiveness of the technological and economic measures taken.

Separately, managing organizations are obligated to disclose financial and economic information (Decree of the Government of the Russian Federation dated September 23, 2010 No. 731 (as amended on September 27, 2014) “On approval of the information disclosure standard by organizations operating in the field of managing apartment buildings”), in which includes:

• estimates of income and expenses, report on the implementation of estimates of income and expenses;
• information on the work performed (services rendered) for the maintenance and repair of common property in an apartment building and other services related to the achievement of management goals apartment building, including information on the cost of works (services);
• information about the provided public services, fixed prices(tariffs) for communal resources, standards for the consumption of communal services.

Important!

Each enterprise in the housing and communal services sector and management companies must have estimates for their services.

Accounting and calculation of housing and communal services is carried out on the basis of the Methodology for planning, accounting and calculating the cost of housing and communal services, approved by the Decree of the Gosstroy of the Russian Federation of February 23, 1999 No. 9 (as amended on October 13, 2000; hereinafter - the Methodology).

The Methodology presents forms of reporting cost estimates for housing and communal services:

6-in and 6-k - water supply and sanitation;

6-t - heat supply;

6-gvs - hot water supply

6-e - power supply;

6-c - sanitary cleaning of cities;

6-g - hotels;

6-p - laundries.

6-b - baths;

6-general - other activities

At the stage of accounting and calculating the cost of certain types of work, when calculating tariffs, we recommend taking into account the provisions of the Methodology for conducting an audit of tariffs in organizations providing housing and communal services, approved by Order of the State Construction Committee of the Russian Federation of December 29, 1997 No. 17-142 (as amended on February 23, 1999) .

Since most of the housing and communal services enterprises, management companies are regulated organizations, the enterprise must have the following administrative documents:

• approved standards for the consumption of housing and communal services;
• the procedure for regulating tariffs for housing and communal services;
• guidelines on the procedure for calculating tariffs and the amount of payment for services;
• system of indicators and information data submitted for tariff approval;
• a list of norms and standards that an enterprise should be guided by when planning material, labor and other costs;
• order of relations with the budget;
• other documents related to the regulated activity.

Note

As a rule, these are administrative documents of regulatory bodies, but the publication of internal local regulations is not excluded.

If an economist comes to an enterprise where an economic service already exists, then problems rarely arise with the introduction of a position - there is a mentor or a more experienced colleague who will tell you (give instructions) what and how to do. And if there was no position of an economist before, then a new employee may have a question about what calculations to make and what reports to submit.

1) monitor the current legislation. Housing and communal services is a fairly overregulated area, “regulation” is not limited to the specified methods, new laws, orders, etc. are constantly being issued;

2) agree with the chief accountant how, in his view, the duties of an economist at the enterprise look like, since it is precisely Chief Accountant is responsible for the financial and economic activities of the company and it is in his interests to set the right direction in the work of an economist. In addition, the chief accountant is also the best internal controller;

3) advice for economists of non-state enterprises - find out from the owners, the director of the company, what reports, calculations, calculations will be of interest to them in terms of control and adoption management decisions, except for mandatory and approved at the legislative level;

4) if the company's budget allows, attend a seminar on accounting and legal matters in the field of housing and communal services, subscribe to specialized publications for accountants and economists of housing and communal services. This will allow you to determine the primary tasks, save unnecessary work, allow you to maintain high level qualifications.

Calculation

Cost elements and costing items depend on the company's activities, its specifics and organizational structure.

To explore organizational structure company, it is advisable to go through the production divisions, conduct conversations with personnel not related to accounting. This will provide the necessary information, an idea of ​​the production conditions and determine:

• information and terms necessary for control;
• content of internal reporting;
• the correct choice of accounting objects;
• forms of documents and registers, the procedure for their preparation, processing and approval.

In addition, knowledge of production technology will help to choose the most rational forms and methods for accounting for the costs of producing services and calculating the cost of services, the purpose of which is to monitor compliance with production standards and consumption standards for housing and communal services.

Cost elements according to the standard cost estimate for water treatment according to the Methodology:

• electricity;
• materials;
• depreciation (wear and tear);
• repair and maintenance (including overhaul);
• labor costs;
• deductions for social needs;
• shop expenses.

Consider the calculation of the cost of water treatment based on the specifics of a single enterprise.

The composition of material costs (p. 2) reflects the cost of reagents, as well as filter materials. It is determined by their actual consumption, current prices, taking into account transport and procurement costs.

Direct costs in the form of labor costs in terms of this enterprise no, since the process is automated, the reagents are supplied using dosing pumps. The full-time chemical water treatment operator is assigned to the support staff of the shop, therefore his salary is reflected in the item “Shop expenses” (p. 7).

Line 3 “Depreciation” indicates depreciation deductions for the full restoration of fixed assets that are on the balance sheet of the housing and communal services organization and are used for water treatment. Determining the amount of depreciation deductions may be difficult due to the lack of answers to the questions:

1. Depreciation according to the list of which fixed assets should be included in the cost of water treatment?

2. Is the fixed asset used only for water treatment or for other processes (services) as well? For example, for water purification and industrial water supply services, a piece of equipment may be the same - pumps, water conduits, a building, etc. Accordingly, an economist needs to determine which part of the depreciation deductions to attribute to the treatment process, and which part to the supply process technical waters. For the distribution base, you can take the volume of water (as, for example, in the form "Calculation-distribution of depreciation charges"), the operating time of the equipment or the amount of direct costs.

To answer these questions, it is worth holding a meeting with the foreman of the site, the chief engineer and determining what equipment to take, and fixing the results of the meeting with a calculation act, which will be the basis for the economist. The act-calculation is approved by the chief accountant and the director of the enterprise.

A similar situation for electricity (line 1): firstly, a designated list of equipment is required; secondly, the values ​​of consumed electricity. The best option is meter readings. If there are no counters, then there are two ways out:

1) include in the cost of the cost of power electricity used for motor and technological needs, based on the norms of electricity consumption, the volume of services performed, the installed capacity of electric motors and current tariffs;

2) in the absence of electricity consumption norms, electricity costs (E p) are calculated based on the data:

On the total installed power of electric motors ( m);

The number of hours they work per shift ( T cm);

The number of working days for the reporting period ( D R);

The number of shifts in the workshop ( a);

Coefficient useful action (h):

E p = m × T cm × D p × a × h.

Column 4 shows the cost of repair and maintenance of fixed assets used for water treatment. It is rational to decipher the repair costs by cost items. Let's take a closer look at two of them:

1) materials (4.1) - spare parts used for maintenance and overhaul of equipment, mechanisms and other fixed assets of housing and communal services, for maintenance of fixed assets;

2) labor costs - salaries and due allowances, bonuses for workers involved in the repair and maintenance of equipment specifically for the water purification process.

On the large enterprises, as a rule, workers or teams are singled out separately who deal specifically with repair work cleaning equipment. Then they indicate simply to take the entire salary of such a worker or the entire team.

At small enterprises, the same workers can service the equipment of several sites, for several services, for example, in addition to servicing the water treatment site, carry out repairs, install heating systems, and perform plumbing work in houses.

Important!

Accounting for the production of repair workers should be kept in the context of those facilities where the work was performed.

What if there was no accounting? It is necessary to contact the foreman and find out how much time (% of the total time) and on what jobs the workers were. You can use the data of the access system - how long at what objects the workers stayed. But this is a one-time measure. It is necessary to organize the receipt of work orders from the foremen of the sections of work performed in the context of objects, the processing, systematization and storage of such information.

Shop expenses (page 7) include wages administrative and managerial and engineering personnel of the cleaning shop, depreciation deductions, costs for the maintenance of buildings and general shop equipment, including their current repairs, for labor protection in the shop (arrangement and maintenance of fences for machines and their moving parts, hatches, openings, alarms and etc.), other workshop costs.

The costing item “Third Party Services (Laboratory Services)” (p. 10) includes the following costs:

• to conduct tests to determine the quality of consumed raw materials and materials;
• monitoring compliance with established technological processes, standards for the implementation of services (measuring the consumption of water, heat, fuel, etc.);
• repair of fixed assets, etc.

Works and services of an industrial nature include transport services of third-party organizations for the carriage of goods (for example, the delivery of materials, spare parts, etc.). In our case, this article includes laboratory services for analyzing purified water, since the company does not have its own laboratory.

Note

If the workshop has its own laboratory for determining water quality, then the article “Laboratory services will not be available”, and the workshop costs should include the costs of maintaining the workshop laboratory: labor costs for laboratory assistants, social security contributions, depreciation of equipment, payment for materials for analysis and samples and other expenses.

Similarly with the costs of maintenance, verification, repair and replacement of metering devices (p. 6):

• if these works are performed structural subdivision companies and the costs are clearly known, they can be conditionally equated to direct ones, which means that it can be reflected as it is done in the calculation;
• if the management is not interested in this type of cost (although this is important for housing and communal services) and the work is performed by the enterprise's service, these costs may be included in general operating expenses;
• if such work is performed by a third party, usually a specially certified organization, then the costs are added to the “Third Party Services” (p. 10).

The article "Conducting emergency recovery work" (p. 5) is comprehensive and includes the costs of:

• for the remuneration of workers assigned directly to this service;
• deductions for social needs from the cost of wages for this category of workers;
• materials and spare parts used to eliminate the accident;
• depreciation of equipment assigned to the emergency dispatch service;
• for fuel and lubricants used by emergency vehicles in the process of eliminating accidents;
• payment for the services of third-party organizations, a single dispatch service related to the elimination of accidents.

There are also possible options in the accounting policy: the cost of emergency repair work can be attributed to the cost of repairing equipment.

• repair costs are planned and accounted for in the context of the cost of capital and current repairs, there are corresponding estimates. It is impossible to plan emergency situations - what exactly will break and when. Costs for emergency recovery work are planned based on the analysis of the actual reliability of the operation of housing and communal services. When an economist works with a fact, it is important to separate the costs: which spare parts and materials were used for current repairs, and which ones were used for emergency repairs. To do this, the relevant analytics must be indicated in the primary documents;
• the cost of water treatment is part of the Reporting cost estimate for the released water (form 6-c of the Methodology), where emergency recovery work is highlighted as a separate indicator.

The costs of managing the organization (p. 9.1) include the costs of remuneration and social contributions to employees of the company's management apparatus, the costs of all types of business trips for management employees, the payment for consulting, information and audit services, hospitality expenses (translator services, the costs of holding a board of directors and audit commission), other expenses (printing, postal, telephone, stationery), maintenance costs of technical controls, maintenance of buildings and control rooms (heating, lighting), inventory repair costs.

General business expenses (p. 9.2) include labor costs, social contributions of general operating, non-administrative and managerial personnel. These are the subscriber department, the sales department, dispatchers, the laboratory (if the laboratory serves all departments of the enterprise as a whole), storekeepers of the central warehouse.

General business expenses include the costs of maintaining all fixed assets of a general operational nature; their depreciation; the cost of repairing fixed assets of general economic purpose; labor protection costs incurred for general production purposes; costs associated with training and retraining of personnel, other general business expenses.

Note!

General operating expenses (section 9 of the calculation) are distributed by type of service and work performed production departments organization, in proportion to the amount of direct costs for these services and works, or in another way approved in the accounting policy of the company.

Water balance

The cost of cleaning 1 m 3 of water (p. 12) is influenced by two indicators:

1) total costs for the period;

2) the volume of generated services in physical terms (p. 11).

Important!

Collecting all the costs for the period is not enough - you need to be clearly confident in natural quantitative indicators.

In this case, the object of calculation is cubic meters of purified water.

The production program of organizations may provide for both the consumption of water for drinking (purify) and for technical needs (not purify). Raised water is partially lost in pipelines (leaks) or is not fully taken into account by water meters, which affects the final cost.

The volume of treated water must be confirmed by metering devices, therefore, it is necessary to maintain (organize the maintenance of) accounting logs for each meter.

In practice, everything is much more complicated: rarely, the readings of only one meter can be used to determine the number of calculated services - it is necessary to draw up “balances”. For example, a fairly simple circuit is shown in the figure, but in practice there may be many more branches in the system, metering devices.

The amount of purified water in this case is equal to:

Water meter #3 = Water meter #1 - Water meter #2.

An economist must clearly know the "arithmetic" of metering devices, i.e. which water meters are involved in the calculation, which data are added up, which ones are subtracted, etc.

As we said before best option- keep records of treated water in the form of a balance sheet. In this case, the economist sees the amount needed to calculate the cost, losses, can evaluate the dynamics of other indicators (production volume (lifted), how much is passed through the treatment plant), compare quantitative indicators with costs.

Theoretically, the amount of water supplied to the treatment plant should coincide with the total volume of treated water and wastewater. But in practice, such equality can not always be obtained due to leaks and other unidentified losses.

If such discrepancies are constantly present at the enterprise, the percentage of allowable losses is established.

In our balance sheet, the allowable percentage of losses is 2 of the sum of the columns “Effluent” and “Purified water”:

(8 + 0.6) × 2 / 100 \u003d 0.2 m 3.

Note!

If the losses exceed the allowable values, it is necessary to find out their causes.

In the column "Losses" of the considered balance, the difference between the supply to the installation and metering devices after the cleaning installation is indicated.

For the correct calculation of the cost, special attention must be paid to the data in the “Stocks” column. In fact, drains are technological losses.

For example, during mechanical water purification (from impurities, suspensions, color, odor), flushing losses (the water that goes through the water meter to the drains) range from 7 to 15%. In treatment that leads to a change in the chemical composition of water (osmotic installations), losses can range from 30 to 50%, depending on the selectivity and manufacturer of the membrane, the quality of the incoming water.

Important!

The company must approve technically justified norms of technological losses and the procedure for calculating the cost price if losses exceed the established limits.

conclusions

From a properly built process of costing and calculating the cost at all stages of its formation depends on:

• making the right management decisions to optimize costs, reduce unprofitability certain types activities;
• economic justification tariffs for rendered services;
• increasing objectivity in decision-making by regulatory authorities on setting tariffs for housing and communal services.

It is important for an economist to organize his work with actual data in the context of the necessary analysts so that he can provide both calculations and reporting defined by law (Methodology and other documents), and reporting on request and in the interests of the owner.

E. S. Panchenko,
business consultant