In the theory of domestic accounting and analysis, a classification of costs has been developed for various reasons.
table 2
Cost classification
|
Cost Division |
|
|
By elements |
material costs; labor costs; deductions for social needs; depreciation; other expenses |
|
Articles |
Calculation cost items are different in different industries |
|
According to the method of attribution to cost |
|
|
In relation to the level of business activity |
variables; permanent |
|
According to the method of recognition as an expense |
product costs; period costs |
|
In relation to the technological process |
basic; invoices |
|
Composition |
single element; complex |
|
according to the expediency of spending |
productive; unproductive |
|
Where possible plan coverage |
planned; not planned |
|
According to the frequency of occurrence |
|
|
Relative to finished products |
costs of work in progress; finished product costs |
|
Where possible regulation |
adjustable; unregulated |
Classification by elements .
Under economic cost element It is customary to understand an economically homogeneous type of resources used for the production and sale of products (works, services). For example, the element "labor costs" reflects the use of labor resources, regardless of which functions (production, organization, maintenance or management) employees perform.
Grouping costs by economic elements allows you to determine and analyze the cost structure of the organization. To conduct this kind of analysis, it is necessary to calculate the share of one or another element in the total cost. Depending on this ratio, the sectors of the economy can be divided into material-intensive, labor-intensive, and capital-intensive.
The classification of costs according to economic elements is determined by regulations. It is given in paragraph 8 of PBU 10/99 "Expenses of the organization".
Currently, cost accounting for economic elements in organizations is not kept, but reporting forms are compiled for them. In form No. 5 "Appendix to the balance sheet" there is a table "Costs incurred by the organization." The Chart of Accounts and Instructions for its use provide for the possibility of maintaining systematic cost accounting for economic elements using accounts 30-39 of the Chart of Accounts. The selected cost accounting option should be fixed in the accounting policy of the organization.
Article classification .
Cost item - a set of costs, reflecting their homogeneous intended use. The set of cost items used is commonly called the nomenclature of cost items. According to PBU 10/99 "Expenses of the organization", for the purposes of management, accounting of expenses is organized by cost items. The list of cost items is established by the organization independently.
As an example, we can give a typical nomenclature of costs:
Raw materials and materials;
Returnable waste (subtracted);
Purchased products, semi-finished products and services of an industrial nature of third-party organizations;
Fuel and energy for technological purposes;
Wages of production workers;
Deductions for social insurance and security;
Costs for preparation and development of production;
Expenses for the maintenance and operation of equipment;
General production expenses;
Loss from marriage;
Other production expenses;
General running costs;
Business expenses.
Classification according to the method of reference to the cost.
Direct - costs that, at the time of their occurrence, can be directly attributed to the cost carrier (calculation object) on the basis of primary documents. These are the costs of materials, wages of the main production workers, etc.
Indirect - costs that cannot be attributed directly to the cost carrier at the time of their occurrence. To assign them, an additional distribution calculation is required in proportion to one or another selected base. These include general production (general shop) expenses - expenses for the organization, maintenance and management of production (workshop); general business - to manage the organization.
Classification in relation to the level of business activity .
In the West, there is a well-developed classification of costs into variable and fixed costs. It has found wide practical application in the organization of management accounting in an enterprise operating in a market environment. This classification serves as an information base for analysis when substantiating various management decisions.
Variable costs are not homogeneous. Depending on the ratio of changes in costs and production volume, they can be divided into:
proportional;
progressive;
degressive;
regressive.
proportional are costs whose relative change is equal to the relative change in the volume of output or capacity utilization. An example is the wages of production workers under a direct piecework wage system.
Progressive - costs that rise faster than output increases. An example is the wages of production workers under a progressive piecework system.
degressive – costs that grow more slowly than output. For example, the cost of process energy and fuel, lubricants and cleaning materials.
Regressive - costs that are reduced in absolute terms despite an increase in output. An example is depreciation.
The dynamics of the considered types of costs can be shown in the graph.
progressive
proportional
degressive
regressive
ExpensesVolume of production
Rice. 1. Types of variable costs
To describe the behavior of costs, you can use the so-called cost response ratio (K r.z.), introduced by the German scientist K. Mellerovich.
The proportional cost response factor is 1.
The progressive cost response factor is greater than 1.
The degressive cost response factor is equal to a value from 0 to 1.
The regressive cost response factor is a value between 1 and 0.
The fixed cost response factor is 0.
permanent are costs whose value does not change relatively with a change in the volume of production. For example, the cost of protecting the organization, remuneration of management personnel, etc.
Fixed costs are usually divided into useful and useless (idle).
Waste costs arise if the factor of production is not used to its full capacity. The occurrence of such costs may be associated with the indivisibility of the production factor, for example, means of labor or labor.
This classification is especially relevant when analyzing the use of expensive equipment, since if it is not fully used, depreciation is still charged and interest is paid on the invested capital, which in this case is only partially useful.
If we designate the optimal use of equipment capacity (i.e., output in natural units) as M opt. , and the planned level of equipment use as M plan. , then useful and useless costs can be calculated as follows:
B 
Waste costs are direct losses to the organization.
This classification is of particular practical importance in cases where a certain divisibility of the factors that determine the constancy of costs is given. For example, if the equipment consists of four identical units, then with a reduction in production by more than 25%, one of the units can be sold or leased, which will eliminate unnecessary costs.
The value of most fixed costs is not absolutely fixed, that is, we are dealing with semi-fixed costs that are constant for a specific volume of production, but at some critical moment increase by a certain amount. Such costs are fixed or variable, depending on the frequency of step increments and the magnitude of the increments at each point.
In practice, the pure classification of costs into fixed and variable considered by us is distorted due to the impact on their size of a combination of factors, and not just the volume of production. Therefore, one of the widely used tolerances in cost classification is linearity.
The linear approximation method allows you to turn costs with non-linear dependencies into costs with linear dependencies. This method uses the concept of relevant levels.
Relevant Level - the level of expected business activity, within which many non-linear costs can be estimated as linear. The relevant cost level is shown in the graph.
Z
Relevant Level Linear approximation Valid cost behavior
Volume of production
Rice. 2. Linear approximation and the relevant level
Costs of the same type can behave differently. There are costs that are variable in some situations and fixed in others. The classification of costs into variable and fixed cannot be determined once and for all, even for a particular organization. It should be reviewed (specified) taking into account the changing conditions of activity. Strict, legally fixed classification in this case is not possible.
The problem of cost classification can be solved by switching to the use of cost classification per product and per period. In this case, the main feature of classifying costs into fixed and variable is only partially present, and some confusion of features that occurs here is justified by the convenience of practical application.
When analyzing mixed costs, it is necessary to apply methods that make it possible to distinguish between fixed and variable parts. The simplest are:
account analysis method;
graphic method;
method of "highest and lowest points".
For a more thorough study of the behavior of costs, statistical and economic-mathematical methods are used (the method of least squares, the correlation method, etc.). Consequently, the problem of dividing costs into constants and variables can be solved, and modern computer technology and software products are able to provide not only an operative and easy solution, but also a good quality of information for making managerial decisions.
Classification by the method of recognition as an expense .
Depending on the method of recognition of costs in the income statement, they can be divided into two types:
product costs;
period costs.
Product costs directly related to the implementation of the production activities of the organization, they are due to the production technology and the process of selling products.
Period costs associated with the duration of the reporting period, and not with the release and sale of products. For example, the costs associated with running a business.
Classification of costs in relation to the technological process or according to the economic role in the production process .
Main - Costs that are directly related to the production process.
Overhead - the costs of managing and maintaining the production process (general production and general business expenses).
This classification is important in cost accounting for the production of products for individual projects, in the implementation of which a large number of different types of costs are attributed to overheads. In order to use them effectively in the calculation of the cost, it is necessary to apply the norms of overhead costs.
Classification according to expediency of spending.
Productive expenses - the costs, as a result of which the income is received, relate directly to the production of products of the established quality in the presence of rational technology and organization of production.
Overhead costs - expenses resulting in no income. Such costs are not planned, they are caused by shortcomings in the technology and organization of production, the system for the preservation of property and the organization of production; external circumstances.
Classification by frequency of occurrence .
Current expenses carried out daily or with a certain frequency, at least once a month.
One-time - expenses that are made less than once a month. These are the costs of preparing and mastering the release of new products; costs associated with the launch of new production facilities; repair work, etc. .
Classification according to the possibility of regulation .
Adjustable – costs recorded by responsibility centers, the value of which depends on the degree of their regulation by the management of responsibility centers. In general, in an organization, all costs are regulated, but not all costs can be regulated at lower levels of management. For example, a lower-level manager cannot regulate the purchase of inventories, hire people to work. This is the responsibility of the administration of the organization.
Unregulated are costs that are not affected by the manager of a given responsibility center.
The division of costs into regulated and non-regulated is provided for in plans (budgets, estimates) and in reports on the implementation of plans by responsibility centers. This classification allows you to determine the scope of responsibility of each manager and evaluate his work in terms of cost control unit.
Classification according to the possibility of coverage by the plan.
Planned - calculated for a certain volume of production in accordance with the standards, limits and estimates, are included in the planned cost of production.
not planned - are not included in the plan, are reflected only in the actual cost of production.
LECTURE 3. RESPONSIBILITY CENTERS AND THEIR TYPES
The concept of responsibility centers.
Characteristics of cost centers.
Characteristics of income centers.
Characteristics of profit centers.
Characteristics of investment centers.
The budget classification of the Russian Federation is a grouping of income, expenses and sources of financing deficits in the budgets of the budget system of the Russian Federation, used for the preparation and execution of budgets, preparation of budget reporting, ensuring comparability of budget indicators of the budget system of the Russian Federation.
The budget classification is unified and is used in the preparation, approval and execution of budgets of all levels and in the preparation of consolidated budgets of all levels.
The value of the budget classification in the budgetary system of the state lies in the fact that with its help it becomes possible to monitor the movement of budgetary resources. Based factor analysis budget items, an analysis of the relevant indicators is carried out, which makes it possible to formulate conclusions and proposals on the formation and use of budget funds. In addition, it greatly simplifies the consolidation of estimates and budgets into common consolidated documents. The existence of a budget classification implies the assignment of a specific code to each institution and organization.
The determination of the principles of appointment, the structure of the codes of the budget classification of the Russian Federation, as well as the assignment of codes to the constituent parts of the budget classification of the Russian Federation, which, in accordance with this Code, are uniform for the budgets of the budgetary system of the Russian Federation, are carried out by the Ministry of Finance of the Russian Federation.
The budget classification of the Russian Federation includes:
classification of budget revenues;
classification of budget expenditures;
classification of sources of financing budget deficits;
classification of operations of public legal entities (classification of operations of the public administration sector).
The classification of budget revenues of the Russian Federation is a grouping of budget revenues of all levels and is based on the legislative acts of the Russian Federation that determine the sources of formation of budget revenues of all levels. Income groups are made up of income items that combine specific types income by sources and methods of their receipt.
The functional classification of expenditures of the budgets of the Russian Federation is a grouping of expenditures of budgets of all levels, reflecting the direction of finances for the implementation of the main functions of the state. The first level of this classification are sections consisting of subsections specifying the direction of finance for the implementation of state activities in a certain area and forming its second level.
The classification of sources of financing the budget deficits of the Russian Federation is a grouping of borrowed funds attracted by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and local governments to finance the deficits of the corresponding budgets.
Revenues and expenditures of the state budget are very diverse in terms of sources, purpose and other features. To ensure proper planning and accounting of budget revenues and expenditures throughout the country, they must be classified. The most important condition for ensuring the unity of the budget system is its organization in the context of budget classification items.
The budget classification is understood as a scientifically based economic grouping of budget revenues and expenditures on homogeneous grounds, as well as sources of covering the budget deficit and public debt, brought into a certain system and coded in the proper order. The nature of the grouping is determined by the socio-economic content of budget revenues and expenditures, the structure of the economy and the management system. A prerequisite for the functioning and efficiency of the entire budget process is the regulation of sources of income and the determination of the goals of budget expenditures.
The budget classification is based on a grouping of budget indicators, which gives an idea of the socio-economic, departmental and territorial section of the formation of revenues and the direction of funds, their composition and structure. At the same time, an important requirement for the budget classification is clarity and clarity of grouping.
The significance of the budget classification lies in the fact that the competent use of grouped budget classification data allows you to see the real picture of the movement of budget flows and actively influence the ongoing economic and social processes. At the same time, the grouping of revenues and expenditures will facilitate the verification of data included in the budget, comparison of estimates of similar departments, budget institutions of territorial entities for several years, determination of the dynamics of revenues and the share of various revenues and expenditures or the degree to which specific needs are met.
The role of the budget classification in the budgetary system of the state is that with its help it becomes possible to control the movement of budgetary resources. The budget classification is one of the tools that ensure the implementation of the principle of the unity of the budget system.
The main principles for constructing a budget classification are:
1) the principle of unity, i.e. budget classification serves as the basis for a unified methodological approach to the preparation and execution of all types of budgets;
2) the principle of clarity means the reliability and reliability of the forecast indicators for the socio-economic development of the respective territories and the realistic calculation of income and expenditures of budgets of all types
3) the principle of detailing income and expenses means that incomes are classified according to sources of occurrence, and expenses according to target items of expenses.
The budget classification creates the conditions for combining estimates and budgets into general codes, facilitates their consideration and economic analysis, simplifies control over budget execution, over the completeness and timeliness of receipts of funds and the use of budget funds for their intended purpose. The budget classification makes it possible to compare revenues and expenditures according to budget execution reports, which contributes to the observance of financial discipline and the economical use of budget funds.
A large role belongs to the budget classification and in the process of budget execution. It is a necessary condition for ensuring targeted financing of activities provided for in the approved budget and cost estimates of budgetary institutions. The budget classification underlies the unity of synthetic and analytical accounting of budget revenues and expenditures in financial bodies, budgetary institutions, institutions of the National Bank of the Republic of Kazakhstan. It is necessary for the preparation of reports on the execution of the state budget. Given the independence of the budget system links, the budget classification creates the basis for a unified methodological approach to the preparation and execution of all types of budgets, for comparability of budget indicators.
The need for a budget classification is due to the creation of uniform conditions and principles for public authorities and administration to carry out budget planning, manage the budget process, maintain budget accounting, prepare budget reports, conduct budget control, analyze the preparation and execution of budgets.
The budget classification is focused on solving such problems as:
control over the composition and structure of revenues and expenditures of the budget system;
obtaining consolidated budget information comparable across all levels of the budget system;
formation of tools for legislative control of the budget process;
ensuring the implementation of the principle of unity of the budget system.
The Unified Budget Classification in force in the Republic of Kazakhstan was developed according to the methodology of the International Monetary Fund based on the requirements of international standards. The unified budget classification of the Republic of Kazakhstan is a grouping of revenues and
budget expenditures according to functional, departmental and economic characteristics with the assignment of grouping codes to objects of classification. The unified budget classification is a single and mandatory for the consolidated budget and one of the tools for harmonizing the system of indicators of strategic, medium-term programs and development plans of the republic, republican and local budgets in order to achieve their balance. Relevant normatively justified proposals of state administration bodies on introducing changes, additions to the Budget Classification are submitted to the Ministry of Economic Development and Trade in the process of budget planning, as well as in the course of budget execution in the event that a regulatory legal act is adopted that involves amendments, additions to the Budget Classification. Proposals for amendments and additions to the draft Budget Classification necessary for planning the draft budget for the coming financial year are submitted before April 15 of the current year.
The draft Budget Classification for the coming financial year is sent by the Ministry of Economic Development and Trade to central and local executive bodies by May 15 of the current year for the formation of the republican and local budgets. When compiling the Budget classification, in cases of exclusion of existing classification codes from the corresponding levels of the budget, the expiration date of their validity is indicated. The budget classification is approved after the adoption of the Law of the Republic of Kazakhstan on the republican budget for the upcoming planning period until December 10 of the year preceding the planned one.
Each type of budget receipts and expenditures is assigned a classification code, which is a digital code (grouping code) assigned individually for each type of receipts, each type of budget expenditures and administrators of budget programs, according to their specific characteristics, according to the levels of income classifications, functional and economic classification of expenses.?
The introduction of new types of revenues, the abolition or change of the existing ones in the Budget classification is carried out by the Ministry of Economic Development and Trade in accordance with the relevant regulatory legal acts. At the same time, the Ministry of Finance of the Republic of Kazakhstan submits to the Ministry of Economic Development and Trade a proposal to introduce new types of budget revenues, to cancel or change existing ones. Relevant government proposals
on the introduction of new types of budget revenues, on the abolition or change of existing ones are considered by the Ministry of Economic Development and Trade for compliance with the norms of the current regulatory legal acts. The Ministry of Economic Development and Trade justifiably rejects these proposals, or develops, in accordance with the established procedure, a draft order on introducing amendments and (or) additions to the Budget Classification. Expenses of state bodies engaged in intelligence and counterintelligence activities, and their institutions, as well as directly ensuring the security of the President of the Republic of Kazakhstan, are classified according to one functional group, one current budget program and one budget development program, reflecting one specific economic classification of expenses.
The current unified budget classification is characterized by the transparency of the movement of financial flows, which allows for strict financial control over the processes of generating revenues and spending budget funds.
Budget classification represents a grouping of incomes and expenditures of budgets of all levels, as well as sources of financing their deficits. It provides comparability of indicators of all budgets. With its help, the systematization of information on the formation of budget revenues and the implementation of expenditures is achieved.
The federal law "On the budget classification of the Russian Federation" was adopted by the State Duma of the Russian Federation on June 7, 1996. At present, this law is in force with amendments and additions adopted federal law dated 05.08.2000 No. 115-FZ.
The budget classification of the Russian Federation includes:
- classification of budget revenues;
- classification of budget expenditures;
- classification of funding sources;
- classification of operations of public legal entities (hereinafter referred to as the classification of operations of the public administration sector).
- sources of internal financing of budget deficits;
- sources of external financing of the federal budget deficit;
- types of state internal debts of the Russian Federation, subjects of the Russian Federation, municipalities;
- RF types.
Budget classification of income
The classification of budget revenues is a grouping of budget revenues of all levels of the Russian Federation.
Incomes of budgets of all levels are classified into groups, subgroups, articles and sub-articles.
The classification of income provides for the following groups: Further detailing of income is carried out by subgroups, items and sub-items of the budget classification, for example:Such detail allows to take into account receipts to the budgets of all types of income provided for by law. For each of them, an independent code is provided in the budget classification.
Budget classification of expenditures
Cost classification carried out in several ways:
- functional the classification reflects the allocation of budget funds to the implementation of the main functions of the state (management, defense, etc.). (Section → Subsection → Target items → Types of expenses).
- departmental the classification of budget expenditures is directly related to the management structure, it reflects the grouping of legal entities that receive budgetary funds. (The main managers of budget funds).
- Economic the classification shows the division of state expenditures into current and capital, as well as wages, material costs, and the purchase of goods and services. (Expenditure category → Groups → Subject items → Sub-items)
Functional classification of budget expenditures
It is a grouping of expenditures of budgets of all levels of the budget system of the Russian Federation and reflects the expenditure of funds for the implementation of the main ones.
The functional classification of expenses has four levels: sections; subsections; targeted articles; types of expenses.
In particular, the functional classification provides for the following sections (Code - Name):- 0100 - State administration and local self-government
- 0200 - Judiciary
- 0300 - International activities
- 0400 - National Defense
- 0500 - Law enforcement and state security
- 0600 - Basic research and promotion of scientific and technological progress
- 0700 - Industry, energy and construction
- 0800 - Agriculture and fishing
- 0900 - Protection of the natural environment and natural resources, hydrometeorology, cartography and geodesy
- 1000 - Transport, road facilities, communications and informatics
- 1100 - Development of market infrastructure
- 1200 - Housing and communal services
- 1300 - Prevention and elimination of consequences emergencies and natural disasters
- 1400 - Education
- 1500 - Culture, art and cinematography
- 1600 - Media
- 1700 - Health and physical education
- 1800 - Social policy
- 1900 - Servicing the public debt
- 2000 - Replenishment of state stocks and reserves
- 2100 - Financial assistance to budgets of other levels
- 2200 - Utilization and elimination of weapons, including the implementation of international treaties
- 2300 - Mobilization preparation of the economy
- 2400 - Exploration and use of outer space
- 3000 - Other expenses
- 3100 -Target budget funds
Based on the above functional classification, budgets of all levels are built. It is clear that this takes into account the specifics of the budget of a particular level. The full functional classification is used for.
Departmental classification of budget expenditures
Departmental classification budgets is a grouping of expenses by recipients of budgetary funds. The list of recipients of funds from the federal budget is approved by law for the next year.
Departmental classifications of the budgets of the subjects of the Federation and local budgets are approved by the authorities of the subjects of the Federation and local governments, respectively.
An example of a functional classification of expenses by 4 levels:
Economic classification of budget expenditures
Economic classification budget expenditures is a grouping of expenditures of budgets of all levels of the budget system of the Russian Federation according to their economic content. It reflects the types of financial transactions carried out in the performance of state bodies of their tasks. The economic classification includes groups, subgroups, subject items, subitems and cost elements.
The expense groups are:|
Name |
|
|
Current expenses- this is a part of budget expenditures that ensures the current functioning of public authorities, budgetary institutions, etc. The category "Current expenses" includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services for the recognition of property rights abroad. |
|
|
Capital expenditure- this is a part of budget expenditures that provides innovation and investment activities. A development budget can be allocated as part of capital expenditures. Capital expenditures have the following groups: capital investments in fixed assets, the creation of state stocks and reserves, the acquisition of land and intangible assets, capital transfers. |
|
|
Providing loans (budget loans) |
The economic classification of expenditures of the budgets of the Russian Federation has been transformed into a classification of public sector operations. It determines the direction of budget revenues and expenditures, depending on the economic content of operations carried out in the public administration sector.
The classification of general government transactions is a grouping of transactions based on their economic content.
Within this classification, operations of the general government sector are divided into current (income and expenses), investment (operations with non-financial assets) and financial (operations with financial assets and liabilities).
The classification of general government transactions consists of the following groups:
- 100 Income;
- 200 Expenses;
- 300 Receipt of non-financial assets;
- 400 Disposal of non-financial assets;
- 500 Receipt of financial assets;
- 600 Disposal of financial assets;
- 700 Increase in liabilities;
- 800 Reducing liabilities.
Groups are detailed by articles and sub-articles. The more detailed analytical codes provided in this document are not general government transaction classification codes, but are intended solely for the purpose of structuring the text of these Guidelines.
Classification of expenditures of the budgets of the Russian Federation for public sector operations (Codes and names of articles and sub-items)Classification of budget expenditures- grouping of expenditures of budgets of all levels, reflecting the direction of budgetary funds for the performance by units of the public administration and local government sector of the main functions and the solution of socio-economic problems.
The classification of expenses consists of the following elements:
1) code of the main manager of budgetary funds;
2) code of the section, subsection, target item and type of expenses;
3) classification code for operations of the general government sector related to budget expenditures.
| chief manager of budgetary funds | chapter | subsection | target article | program | subroutine | type of expenses | OSGU code related to expenses | ||||||||||||
Chief Budget Manager- a body of state power or local self-government that has the right to distribute budgetary funds between subordinate (subordinate) to it managers or recipients.
The classification of budget expenditures contains 11 sections reflecting the direction of funds for the implementation of the main functions of the state. Sections are divided into 95 subsections.
Separate sections:
01 national issues
02 national defense
03 national security and law enforcement
04 national economy
06 environmental protection
07 education
08 culture, cinematography, media
09 health, physical education and sports
10 social policy
11 intergovernmental transfers.
Target article provides a binding of budget expenditures to specific areas of activity within the subsection. Further detailing of expenditures is carried out by programs and subprograms.
The type of expenses deciphers the direction of funds within each target item.
The OSGU code for operations related to expenses consists of a group, an article and a sub-article.
The main expenses of the budgetary organization.
In carrying out the functions assigned to them, budgetary organizations spend the budgetary appropriations allocated to them and the incoming extrabudgetary funds in accordance with the estimates being developed, which, in turn, are compiled in accordance with the current budget classifications.
In accordance with the OSGU Classification, the main expenses of budgetary organizations are mainly included in groups 200, 300.
Group I. 200 Expenses. This group is detailed by articles 210-260, 290, which group operations related to budget expenditures.
Art. 210 Wages and accruals on payroll payments. The article includes sub-articles 211-213.
211 Salary. This sub-item includes labor costs on the basis of agreements (contracts) and in accordance with the legislation of the Russian Federation on state (municipal) service, labor legislation.
212 Other payments. This sub-item includes expenses for paying additional payments and compensations due to the terms of the employment contract, the status of military personnel and persons equated to them, as well as the status of prosecutors, judges, deputies, and other officials in accordance with the legislation of the Russian Federation (compensation payments, compensation for partial payment utilities, books, daily allowance).
213 Accruals on wage payments. Expenses for paying insurance premiums to state social funds, insurance tariff contributions for compulsory social insurance against accidents at work and occupational diseases (payments from extra-budgetary funds)
Art. 220 Acquisition of works, services. This article is detailed in subarticles 221-226.
221 Communication services. Expenses for payment of contracts for the purchase of communication services for state (municipal) needs.
222 Transport services. Expenses for payment of contracts for the purchase of transport services for state (municipal) needs.
223 Utilities.
224 Rent for the use of property.
225 Works, services for the maintenance of property (repair of furniture, premises, overhaul)
226 Other works, services (payment for accommodation on a business trip, laundry, sanitation, software products)
II Group. 300 Receipt of non-financial assets. This group is detailed by articles 310-340, which group operations related to the acquisition, creation of objects of non-financial assets.
Art. 310 Increase in the value of property, plant and equipment. This article includes the costs of paying for contracts for the construction, acquisition (manufacturing) of objects related to fixed assets into state, municipal ownership, as well as for the reconstruction, technical re-equipment, expansion and modernization of fixed assets owned by state, municipal property received in rent or free use.
Art. 320 Increase in the value of intangible assets. This article includes the costs of paying for contracts for the acquisition of exclusive rights to the results of intellectual activity or means of individualization into state, municipal property, including:
Works of science, literature and art;
Scientific developments and inventions, industrial designs and utility models, breeding achievements;
Trademarks and service marks;
Know-how and objects of related rights;
Software and databases for computers;
Other intangible assets.
Art. 330 Increase in the value of non-produced assets. This article includes expenses for increasing the value of non-produced assets in state, municipal ownership that are not products of production (land, resources, subsoil, etc.), the ownership rights to which must be established and legally secured.
Art. 340 Increase in the cost of inventories. This article includes the costs of paying for contracts for the acquisition (manufacturing) of objects of material reserves that are not related to fixed assets (food rations for military personnel and persons equated to them, building materials, timber materials, spare parts and components for fixed assets, returnable and exchangeable containers, books, brochures, catalogs not intended for acquisition of the library fund, other printed materials (except for printed materials and periodicals (newspapers, magazines)).
Planning expenses in a budgetary organization.
The main goal of cost planning in budgetary institutions is financial support for the effective operation of the institution and its structural divisions. To achieve this goal, it is necessary:
Organization of medium-term and annual planning of the institution's activities;
Coordination of the work of various departments of the institution for the provision of services, attraction and use of budgetary and extrabudgetary sources of funding;
Evaluation of the effectiveness of certain types of activities provided by the institution;
Control over the receipt and expenditure of budgetary and extrabudgetary funds by the founder and institution.
Financial planning in budgetary institutions is based on the following principles:
Completeness of reflection of income and expenses;
Target nature of expenses;
Separation of expenses;
Personal responsibility.
The financial planning system includes objects and subjects of planning. Planning objects are cash flows. Planning subjects- the head of the institution, the planning and financial service, the responsibility centers of the institution. Responsibility Center is a subdivision of an institution, a direction of its activity or an individual, for which planning and control are carried out.
Financial planning in a budgetary organization consists of a number of stages:
1) coordination with the founder of activities for the provision of services;
2) assessment of the use of available labor, material and financial resources for the provision of budgetary services and identification of resource reserves that can be directed to the implementation of extrabudgetary activities of the institution;
3) the choice of areas in which the institution is granted the right to carry out activities related to the attraction and expenditure of extrabudgetary funds;
4) compiling a list of paid services that the institution has the right to provide;
5) determination of the list of property that the institution has the right to lease;
6) establishment of control volumes of activities for the provision of budgetary services in kind and in monetary terms;
7) establishment of control volumes of activities related to the attraction and expenditure of extra-budgetary funds in kind and in monetary terms;
8) coordination of plans for budgetary and extrabudgetary activities of the institution.
In the course of financial planning, the following procedures are performed:
– reviewing the milestones of the medium-term plan for the coming year and assessing the possibility of achieving them;
- drawing up an activity plan for the provision of budgetary services;
- drawing up a plan of activities related to the receipt and expenditure of extrabudgetary funds;
- preparation of estimates of extra-budgetary income and expenses;
– consideration and approval of the action plan and estimates of extra-budgetary income and expenses;
– amendments to the medium-term action plan;
– adjustment of the activity plan and estimates in the process of execution;
– control and analysis of the implementation of the activity plan and budget;
- preparation of a medium-term plan for the next planning period.
Financial planning in budget-supported institutions is based on the preparation of various estimates. On the basis of natural indicators (number of persons served, floor space, etc.) and financial norms, budget estimates of expenditures are compiled. Budget estimates can be of several types.
Individual estimates compiled for a particular institution or for a particular event.
General estimates compiled for a group of similar institutions or activities.
Cost estimates for centralized activities are developed by departments for financing and activities carried out in a centralized manner (purchase of equipment, construction, repair, etc.).
Summary estimates combine individual estimates and estimates for centralized activities, i.e. These are estimates for the department as a whole.
The estimate is compiled by the institution in the form developed and approved by the main manager of the budget funds, containing the following mandatory details:
1) approval stamp containing the signature (and its transcript) of the head authorized to approve the estimate of the institution, and the date of approval;
2) the name of the form of the document;
3) the financial year for which the information contained in the document is provided;
4) the name of the institution that compiled the document and its code according to the All-Russian Classifier of Enterprises and Organizations (OKPO), the name of the main manager of the budget funds that compiled the document (a set of estimates of institutions);
5) code according to the Consolidated Register of the main administrators, administrators and recipients of federal budget funds for the main administrator of federal budget funds (SRRPBS code) (for federal institutions);
6) the name of the units of measurement of indicators included in the estimate, and their code according to the All-Russian Classifier of Units of Measurement (OKEI);
The estimate is compiled by the institution on the basis of the calculated indicators developed and established by the main manager (manager) of the budget funds for the financial year, characterizing the activities of the institution and the adjusted volumes of limits of budget obligations.
Substantiations (calculations) of the planned estimated indicators used in the formation of the estimate are attached to the estimate submitted for approval. The approved estimates of budgetary institutions are their financial plans for a certain period of time.
With the preparation of estimates of budgetary institutions, the following tasks are solved:
– provision of budgetary institutions with state financing;
– analysis of proposed expenditure projects and reports on the use of funds;
- control over the efficient and economical use of funds.
The main methods of planning budget expenditures are program-target and normative.
Program-target method budget planning consists in systematic planning of the allocation of budgetary funds in accordance with the approved target programs drawn up for the implementation of economic and social tasks. This method of planning financial resources contributes to the observance of a unified approach to the formation and rational distribution of funds of financial resources for specific programs and projects, their concentration and intended use, and improvement of control. In turn, all this increases the level of efficiency of absorption of funds.
Planning of funds to finance budget activities, budgeting of budgetary institutions are largely based on the use of normative method planning expenses and payments. Norms are established by legislative or by-laws. Such norms are either the monetary expression of in-kind indicators of meeting social needs (for example, the norms of spending on food for the population in budgetary institutions, providing them with medicines, soft equipment, etc.), or the norms of individual payments (for example, the wage rate, the amount of benefits, scholarships and etc.), or norms based on the average statistical values of expenses for a number of years, as well as the material and financial capabilities of society in a particular period (for example, norms for the maintenance of premises, educational expenses, etc.).
14. Budget rationing as the basis for planning budget expenditures.
Budget rationing- setting the amount (norms) of expenditures of budgetary institutions for certain types of costs: such, for example, are the norms for spending on teaching aids at school; for medicines, underwear, food for patients in medical institutions; for office expenses, heating, lighting of institutions, etc.
Normative cost planning method and payments is used mainly in planning funds for financing budgetary measures and budgeting budgetary institutions. Norms are established by legislative or by-laws. These rules may be:
- monetary expression of natural indicators of satisfaction of social needs (for example, the norms of expenses for food of the population in budgetary institutions, providing them with medicines, soft equipment, etc.);
- individual payment rates (for example, salary rate, allowances, scholarships, etc.);
- norms based on the average statistical values of expenses for a number of years, as well as the material and financial capabilities of society in a particular period (for example, norms for the maintenance of premises, educational expenses, etc.).
Norms can be obligatory(established by the government or territorial authorities) or optional(established by departments).
Budget rules can be simple(for certain types of expenses) and enlarged(for the total cost or for the institution as a whole).
Consumption rates of medical institutions for medicines and food for patients are set for one patient, and according to the contingent (number) of patients, the amount of allocations to the hospital for these expenses is determined. Expenses for food in kindergartens are determined on the basis of the norm (ration) of nutrition established for one child. Consumption rate of institutions for stationery is set based on the need for them by one employee, for heating with wood - per stove or per cubic meter of the building, for lighting - per square meter of area, etc.
The basis for calculating budget expenditures are material norms: set of linen for one place in kindergarten, on a bed in a hospital; diet (composition and quantity of products) per child or per patient per day; the amount of firewood per 1 cubic meter m during the heating season, etc. The material norm, expressed in money (at state prices), is called financial norm. Expenses in the estimates of budgetary institutions for individual needs are determined according to financial norms.