How is the cost of road transport calculated? How to correctly account for transport costs (examples) Calculation of average transport costs per 100 km.

REGIONAL ENERGY COMMISSION OF THE OMSK REGION

ORDER

ON APPROVAL OF METHODOLOGICAL INSTRUCTIONS FOR CALCULATION OF CARRIERS' COSTS FOR PASSENGER TRANSPORTATION PER 1 KM OF VEHICLE MILEAGE

In accordance with the Law of the Omsk Region "On transport services to the population in suburban and intermunicipal traffic on the territory of the Omsk Region", clause 10 of the Procedure for granting subsidies to carriers to compensate for lost income in connection with the provision of services to the population for the transportation of passengers and luggage, approved by the Decree of the Government of the Omsk Region dated February 9, 2015 N 18-p, Regulations on the Regional Energy Commission of the Omsk Region, approved by the Decree of the Government of the Omsk Region of November 2, 2011 N 212-p, in order to calculate the amount of costs of carriers engaged in passenger transportation by road common use in urban, suburban and intermunicipal traffic on the territory of the Omsk region (except for the city of Omsk), to determine the amount of subsidies from the budget of the Omsk region to compensate for lost income arising from state regulation tariffs, I order:

(as amended by the Order of the Regional Energy Commission dated 07.05.2015 N 71/25)

1. Approve the attached Guidelines for calculating the amount of carriers' costs for passenger transportation per 1 km of a vehicle run.

2. This Order shall enter into force on the day after the day of its official publication.

Chairman of the Regional
energy commission
Omsk region
K.V. Marchenko

Appendix. METHODOLOGICAL INSTRUCTIONS for calculating the amount of costs of carriers for passenger transportation per 1 km of vehicle run

I. Fundamentals

1. These Guidelines for calculating the amount of costs of carriers (a carrier is an organization or an individual entrepreneur engaged in passenger transportation by road in urban (except for the city of Omsk), suburban and intermunicipal traffic at regulated rates) for passenger transportation per 1 km of a vehicle run (hereinafter - Guidelines):

Determine the procedure for calculating the amount of costs of carriers engaged in passenger transportation by public motor transport in urban, suburban and intermunicipal traffic on the territory of the Omsk Region (except for the city of Omsk) (hereinafter referred to as passenger transportation), which is used to determine the amount of subsidies to carriers to compensate for lost income due to with the provision of services to the population for the transportation of passengers and luggage;

They are not used to calculate the amount of fares in passenger transport, taking into account the effective demand of the population, as well as the cost of travel, established taking into account subsidies from the budgets of various levels.

(item 1 in red.)

2. The calculation of the amount of costs of carriers engaged in passenger transportation (hereinafter referred to as costs) is carried out by the Regional Energy Commission of the Omsk Region at the request of the Ministry of Industry, Transport and Innovative Technologies of the Omsk Region (hereinafter referred to as the Ministry).

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated March 19, 2015 N 37/15)

The costs are set in rubles per 1 km of the vehicle run by summing up the costs listed in Sections II and III of these Guidelines and dividing by 100 km of the vehicle run.

(in ed.)

Costs per 1 km of a vehicle run are differentiated depending on the class of the vehicle and the taxation system applied by the carriers.

(paragraph introduced)

(clause 2 as amended by the Order of the Regional Energy Commission of the Omsk Region dated July 23, 2014 N 95/31)

3. To calculate the costs, the Ministry simultaneously with the appeal provides the following data to the Regional Energy Commission of the Omsk Region:

(in ed.)

1) list Vehicle used for passenger transportation by carriers who applied for a subsidy from the budget of the Omsk Region to compensate for lost income arising from state regulation of tariffs (by class and brand of vehicles);

2) to calculate material costs:

Mileage utilization rate;

Route time utilization factor;

The number of hours of operation of the vehicle on the route per 100 km of run;

Prices for fuel, motor oil, transmission and hydraulic oils, special oils and fluids, plastic lubricants, car tires;

Costs for maintenance and repair of a vehicle per 1,000 kilometers (by vehicle brand);

3) to calculate labor costs:

Calculation of the average monthly working time fund of the driver, conductor, repair worker, auxiliary worker, manager, specialist and employee;

Labor intensity standard for maintenance and current repairs;

The standard for the number of managers, specialists and employees;

The average operating speed of the vehicle;

Correction factor that takes into account the additional number of drivers when performing intermunicipal passenger transportation with a flight duration of more than 12 hours;

The size of the average monthly salary of a driver, conductor, repair worker, auxiliary worker, manager, specialist and employee;

4) to calculate the amount of depreciation of vehicles:

The cost of the vehicle (by brand of vehicles);

5) for calculation of other expenses:

Vehicle engine power (by vehicle brand);

Consumption of electrical energy, thermal energy, water per 1 vehicle per year;

The current rates for electrical energy, thermal energy, water supply, sanitation;

(as amended by the Order of the Regional Energy Commission of the Omsk Region dated June 25, 2015 N 114/35)

carrier costs for compulsory insurance civil liability for causing harm to life, health, property of passengers per 100 km of the vehicle run;

(the paragraph was introduced by the Order of the Regional Energy Commission of the Omsk Region dated 06/25/2015 N 114/35)

6) percentage of estimated profit.

(signature 6 was introduced by the Order of the Regional Energy Commission of the Omsk Region dated 06/25/2015 N 114/35)

The above data are formed based on the results of the work of the interdepartmental commission.

II. General provisions for determining costs

4. When calculating costs, their grouping is carried out in accordance with the Accounting Regulation "Organization's expenses" PBU 10/99, approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 N 33n, Instructions for accounting for income and expenses for ordinary activities in the automobile transport, approved by order of the Ministry of Transport of the Russian Federation of June 24, 2003 N 153, according to following elements costs per 100 km of vehicle run:

Material costs(fuel, lubricants, tire replacement, maintenance and repair costs);

Labor costs;

Depreciation (amount of depreciation of vehicles);

Other expenses (transport tax, general running costs).

5. Cost items are divided into two categories: variable costs and conditionally fixed costs.

5.1. Variable costs depend on mileage and fall into the following categories:

Fuel (for vehicle models with an independent heater, fuel consumption for interior heating is taken into account in the group of conditionally fixed costs);

Lubricants;

Replacement of car tires;

Remuneration of labor and deductions for social needs of repair and auxiliary workers;

Maintenance and repair.

5.2. Conditionally fixed costs do not directly depend on the mileage and are divided into the following categories:

Fuel for interior heating in winter with an independent heater;

Remuneration of labor and deductions for social needs of drivers, conductors, managers, specialists and employees;

Transport tax;

Depreciation deductions;

General running costs.

III. Calculation of costs by elements

Section 1. Material expenses

§ 1. Fuel costs

6. Fuel costs are calculated based on the implementation of passenger transportation by vehicles:

With petrol and diesel engines;

Running on liquefied petroleum gas (hereinafter referred to as LPG) or liquefied petroleum gas (hereinafter referred to as LPG).

The basis for calculating the cost of fuel for these types of vehicles are the transport fuel consumption rates for the corresponding model, brand and modification of vehicles in use in accordance with methodological recommendations"Norms for the consumption of fuels and lubricants in road transport", put into effect by the order of the Ministry of Transport of the Russian Federation dated March 14, 2008 N AM-23-r (hereinafter referred to as the Methodological Recommendations).

To calculate fuel costs for vehicles running on LPG or LPG, a coefficient of 1.22 to 1 liter of gasoline is applied to the transport fuel consumption rates provided for in the Methodological Recommendations, depending on the properties of the propane-butane mixture.

In addition to the consumption of LPG or LPG, the consumption of gasoline for starting and operating the engine of a gas-cylinder vehicle up to 20 liters of liquid fuel per month per vehicle in the summer and spring-autumn seasons is taken into account; in winter, winter surcharges are additionally taken into account according to the table of Appendix No. 2 of the Guidelines .

7. The fuel consumption rates listed in paragraph 6 of these Guidelines increase under the following conditions:

During the operation of vehicles in the winter season (from November 1 to April 15) for all municipal districts Omsk region (with the exception of Ust-Ishimsky, Tevrizsky, Bolsheukovsky, Znamensky, Tarsky, Sedelnikovsky municipal districts of the Omsk region), located south of 56 ° 30 "latitude - by 12%;

When operating vehicles in extreme climatic and severe road conditions during seasonal thaws, snow drifts, heavy snowfall and sleet, floods and other natural disasters for roads of IV and V categories for Ust-Ishimsky, Tevrizsky, Bolsheukovsky, Znamensky, Tarsky, Sedelnikovsky municipal districts of the Omsk region - by 40%;

8. Variable fuel costs per 100 km of run along the route are calculated as follows:

, (1)

where:

Variable fuel costs, RUB/100 km;

Fuel price, rub./l.

9. Fuel consumption per 100 km of run along the route is determined as follows:

, (2)

where:

Fuel consumption per 100 km of run along the route, l/100 km;

Allowance for work in the winter season (or allowance for work in extreme climatic and difficult road conditions),% (paragraph 7 of these Guidelines);

Transport fuel consumption rate, l/100 km;

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

10. Conditionally fixed fuel costs on the route are determined as follows:

, (3)

where:

Conditionally fixed fuel costs, rub./100 km;

The price of fuel used for heating vehicle interiors by independent heaters, rub./l;

Fuel consumption rate for heating vehicle interiors with independent heaters, l/h (in accordance with the Table of Appendix No. 4 of the Guidelines);

The number of days the allowance is valid when working in the winter season, days (in accordance with the Table of Appendix No. 2 of the Methodological Recommendations);

T - the number of hours of operation of vehicles on the route per 100 km of run, hour (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

D - number of days in a year, days;

Coefficient of time utilization on the route (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines).

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

§ 2. Lubricant costs

11. Lubricant costs are variable. Lubricants include:

Motor oils;

Transmission and hydraulic oils;

Special oils and liquids;

Plastic lubricants.

12. The cost of lubricants per 100 km of run on the route is calculated as follows:

, (4)

where:

Costs for lubricants, rub./100 km;

Fuel consumption per 100 km of run along the route, calculated according to the formula (2) of these Guidelines, l / 100 km;

Price engine oil, rub./l (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Consumption rate of engine oil l / 100 l of fuel (in accordance with paragraph 16.2 of Appendix No. 1 of the Guidelines);

The price of transmission and hydraulic oils, rub./l (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Consumption rate of transmission and hydraulic oils, l / 100 l of fuel (in accordance with clause 16.2 of Appendix No. 1 of the Guidelines);

The price of special oils and liquids, rub./l (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Consumption rate of special oils and liquids, l / 100 l of fuel (in accordance with clause 16.2 of Appendix No. 1 of the Guidelines);

Price of greases, rub./kg;

Consumption rate of greases kg/100 l of fuel (in accordance with clause 16.2 of Appendix No. 1 of the Guidelines).

The types of lubricants for a specific model, brand and modification of the vehicles in use are determined in accordance with the operating instructions for the vehicles of the manufacturers.

§ 3. Expenses for the replacement of car tires

13. The cost of replacing car tires are variable and are determined by the following formula:

, (5)

where:

Tire costs per 100 km of run along the route, rub./100 km;

Tire price, rub./pc. (in accordance with the data provided by the Ministry under paragraph 2 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Mileage utilization rate (in accordance with the data provided by the Ministry under paragraph 2 of the Guidelines).

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

14. Tire consumption is determined by the following formula:

, (6)

where:

Tire consumption per 100 km of run, pieces / 100 km;

Number of tires installed on the vehicle, pcs.;

Average tire mileage, km (in accordance with Table 3 RD 3112199-1085-02 "Temporary tire mileage standards vehicles approved by the Ministry of Transport Russian Federation April 4, 2002).

§ 4. Maintenance and repair costs of vehicles

15. Costs for maintenance and repair of vehicles are variable and are determined per 100 km of vehicle run along the route.

Vehicle maintenance and repair costs are determined by the following formula:

, (7)

where:

Costs for maintenance and repair of vehicles, rub./100 km;

The cost of maintenance and repair of vehicles per 1000 kilometers, rub. (in accordance with the data provided by the Ministry under paragraph 2 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Mileage utilization rate (according to the data provided by the Ministry under paragraph 3 of the Guidelines).

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Section 2 Labor Costs and Social Security Contributions

16. Labor costs consist of two parts: a variable part of costs and a conditionally fixed part of costs.

The variable part of the costs consists of labor costs for maintenance and support workers.

The conditionally constant part of the costs consists of the costs of wages for drivers, conductors, managers, specialists, and employees.

The cost of social contributions is calculated by multiplying the labor costs by the percentage of contributions in accordance with the legislation of the Russian Federation. The amount of social contributions depends on the tax system applied by the carrier ( general system taxation or special tax regimes).

§ 1. Calculation of variable labor costs

17. Variable labor costs for repair workers are calculated using the following formula:

, (8)

where:

Salary costs for maintenance workers, RUB/100 km;

Wage of a repair worker per hour for 1 person, rub./person-hour.

18. The salary of a maintenance worker per hour per person is calculated as follows:

, (9)

where:

Wage of a repair worker per hour for 1 person, rub./person-hour;

Average monthly wage 1 repair worker, rub. (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Average monthly working time fund 1 repair worker, hour (in accordance with the data provided by the Ministry under paragraph 2 of the Methodological Instructions);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

19. Variable labor costs for support workers are calculated using the following formula:

, (10)

where:

Wage costs for auxiliary workers, RUB/100 km;

Labor intensity standard for maintenance and current repairs, man-hour / 100 km (calculated in accordance with the Regulations on the maintenance and repair of rolling stock of road transport, approved by the Ministry of Road Transport of the RSFSR on September 20, 1984);

Wage of an auxiliary worker per hour for 1 person, rub./person-hour.

20. The salary of an auxiliary worker per hour per 1 person is calculated as follows:

, (11)

where:

Wage of an auxiliary worker per hour for 1 person, rub./person-hour;

Average monthly salary of 1 auxiliary worker, rub. (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Average monthly working time fund 1 auxiliary worker, hour (in accordance with the data provided by the Ministry under paragraph 2 of the Guidelines).

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Labor intensity standards for maintenance and current repairs do not take into account labor costs for auxiliary work, which are set at 30% of the labor intensity standard for maintenance and current repairs.

21. The structure of auxiliary works includes:

Maintenance and repair of equipment and tools;

Transport and loading and unloading operations related to the maintenance and repair of vehicles;

Transportation of vehicles within motor transport enterprises;

Storage, acceptance and issuance of material assets;

cleaning and current content industrial premises associated with the maintenance and repair of vehicles.

§ 2. Calculation of conditionally fixed labor costs

22. Conditional settlement fixed costs for the remuneration of personnel is carried out in the following categories:

Drivers;

conductors;

Managers, professionals and employees.

23. The calculation of conditionally fixed costs for the remuneration of drivers is carried out according to the following formula:

, (12)

where:

Costs for the wages of drivers, rub./100 km;

Average monthly salary of 1 driver, rub. (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

24. Calculation of vehicle mileage per month is carried out according to the following formula:

, (13)

where:

Vehicle mileage per month, km;

Average monthly working time fund for 1 driver, hour (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Mileage utilization rate (according to the data provided by the Ministry under paragraph 3 of the Guidelines).

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

25. When performing passenger intermunicipal transportation with a flight duration of more than 12 hours, flights can be operated by two drivers. In this case, the calculation of conditionally fixed costs for the remuneration of drivers for such transportation is carried out according to the following formula:

, (14)

where:

Costs for the wages of drivers in the performance of passenger intermunicipal transportation with a flight duration of more than 12 hours, rubles / 100 km;

Costs for the wages of drivers, calculated by formula (12), rub./100 km;

Correction coefficient that takes into account the additional number of drivers when performing intermunicipal passenger transportation with a flight duration of more than 12 hours (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines).

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

26. When using conductors to collect revenue in the implementation of passenger transportation in urban traffic, the calculation of conditionally fixed costs for the remuneration of conductors is carried out according to the following formula:

, (15)

where:

Costs for wages of conductors, rub./100 km;

Average monthly salary of 1 conductor, rub. (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Vehicle mileage per month, km.

Calculation of vehicle mileage per month is carried out according to the following formula:

, (16)

where:

Average monthly working time fund for 1 conductor, hour (in accordance with the data provided by the Ministry under paragraph 3 of the Methodological Instructions);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

U is the average operating speed of the vehicle, km/h (according to the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Mileage utilization rate (according to the data provided by the Ministry under paragraph 3 of the Guidelines).

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

27. The calculation of conditionally fixed costs for the remuneration of managers, specialists and employees is carried out according to the following formula:

, (17)

where:

Labor costs for managers, specialists and employees, rub./100 km;

Average monthly salary of a manager, specialist, employee, rub. (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Standard for the number of managers, specialists and employees, pers. (calculated in accordance with the Intersectoral Standards for the Number of Managers, Specialists and Employees of Motor Transport Enterprises, approved by the Decree of the Ministry of Labor and Social Affairs of the USSR of November 14, 1991 N 76);

Planned mileage per year, km.

28. The planned mileage per year is determined by the formula:

, (18)

where:

Average monthly working time fund for 1 manager, specialist, employee, hour (in accordance with the data provided by the Ministry under paragraph 3 of the Methodological Instructions);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

U is the average operating speed of the vehicle, km/h (according to the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Mileage utilization rate (according to the data provided by the Ministry under paragraph 3 of the Guidelines).

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Section 3. Depreciation

29. The amount of depreciation of vehicles per 100 km of run is determined by the formula:

, (19)

where:

The amount of depreciation of vehicles per 100 kilometers, rub.;

The cost of the vehicle, rub. (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Depreciation rate per 1000 km of run,% (established by the Unified Depreciation Rates for the complete restoration of fixed assets of the national economy of the USSR, approved by Decree of the Council of Ministers of the USSR of October 22, 1990 N 1072).

Section 4 Miscellaneous Expenses

§ 1. Transport tax

30. To determine the amount of expenses for transport tax are used tax rates established by the Law of the Omsk region "On transport tax". The calculation of the amount of expenses for transport tax is carried out as follows:

, (20)

where:

The amount of transport tax expenses, rubles/100 km;

Tax rate, rub./hp;

Engine power, h.p. (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

§ 2. General business expenses

31. General business expenses include expenses for:

1) electricity;

2) heating;

3) water supply and sanitation;

4) other expenses:

Communication services;

Property tax;

Technical inspection;

Registration, state duty, notary, licenses, audit;

Training;

Literature, stationery, subscription, publications;

Informatization, computer technology;

Depreciation of buildings and structures;

Business trips;

Third-party company services;

Body check;

Bank services (collection) and others;

(as amended by the Order of the Regional Energy Commission of the Omsk Region dated June 25, 2015 N 114/35)

5) compulsory insurance of civil liability for causing harm to life, health, property of passengers (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines).

(subclause 5 was introduced by the Order of the Regional Energy Commission of the Omsk Region dated 06/25/2015 N 114/35)

32. The calculation of electricity costs is carried out as follows:

, (21)

where:

Electricity costs, rub./100 km;

The current tariff for electricity, RUB/kWh (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Electricity consumption per 1 vehicle per year, kWh (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Planned mileage per year, calculated by formula (18), km.

33. The calculation of heating costs is carried out as follows:

, (22)

where:

Heating costs, rubles/100 km;

The current tariff for thermal energy, rub./Gcal (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Thermal energy consumption per 1 vehicle per year, Gcal (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Planned mileage per year, calculated by formula (18), km.

34. The calculation of the cost of water supply and sanitation is carried out as follows:

, (23)

where:

Costs for water supply and sanitation, rub./100 km;

The current tariff for water supply and sanitation, rubles / m3 (in accordance with the data provided by the Ministry under paragraph 3 of the Methodological Instructions);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Water consumption per 1 vehicle per year, cubic meters (according to the data provided by the Ministry under paragraph 3 of the Guidelines);

(As amended by the Order of the Regional Energy Commission of the Omsk Region dated May 13, 2014 N 61/18)

Planned mileage per year, calculated by formula (18), km.

35. Costs for other expenses are determined in the amount of 10.2% of total amount costs for the following items:

Material costs;

Labor costs and deductions for social needs (wages of drivers, conductors and repair workers);

Depreciation.

Section 5. Profit

36. The estimated profit required to ensure the economically sustainable activities of the carrier, as well as to renew the fleet of vehicles, is determined as a percentage (in accordance with the data provided by the Ministry under paragraph 3 of the Guidelines) of the total cost of the following elements:

Material costs;

Labor costs;

Deductions for social needs;

Depreciation;

Registered transport costs There are several controversial situations, for example, if they are not not included selling price, then they are distributed between sold and unsold goods. Otherwise, they are taken into account in the actual cost of goods. You will learn about other complexities of this operation from the article.

Are shipping costs included in the price of the product?

Trade organizations, when recognizing sales expenses in tax accounting, must be guided by the provisions of Article 320 tax code. It is customary to include the buyer's expenses for the delivery of goods, storage and other expenses of the current month associated with their acquisition in the amount of costs. Such expenses are formed in accordance with Chapter 25 of the Tax Code of the Russian Federation. Please note: the cost of products purchased at the price set in the contract does not apply to distribution costs. The company has the right to form it, taking into account the costs associated with the purchase (clause 3, clause 1, article 268 of the Tax Code of the Russian Federation).

Trade organizations, when recognizing sales expenses in tax accounting, must be guided by the provisions of Article 320 of the Tax Code.

Thus, a company can determine the value in two ways. The costs associated with the acquisition, including the delivery of goods to the warehouse of the organization, are included in the price of goods or are accounted for as distribution costs and are not included in the purchase price.

The procedure for setting prices for purchased goods is determined by the payer in accounting policy and apply at least two tax periods.

income tax

To calculate income tax, current period expenses are divided into direct and indirect. The latter can be written off immediately, in the month to which they relate, and the former - only as the sale of goods, with the acquisition of which they are associated. And for trade organizations the list of direct costs is strictly limited.

So, the direct ones include: the cost of acquiring products sold in a given reporting period, taking into account the cost of delivery to the buyer's warehouse in case they are not included in the purchase price.

All other expenses, with the exception of non-operating ones, carried out in the current month are recognized as indirect and reduce income from sales.

Cost calculation

According to Article 320 of the Tax Code, the amount of direct costs in terms of transportation costs is determined by the average percentage for the current month, taking into account the carry-over balance at the beginning of the month.

According to Article 320 of the Tax Code, the amount of direct costs in terms of transportation costs is determined by the average percentage for the current month, taking into account the carry-over balance at the beginning of the month. For this:

1. the amount of direct expenses attributable to the balance of unsold goods at the beginning of the month and carried out in the current month is determined;
2. the cost of purchased goods sold in the current month and the value of the balance of unsold goods are determined;
3. the average percentage is calculated as the ratio of the amount of direct costs to the cost of goods;
4. the amount of direct costs related to the balance of unsold goods is determined as the product of the average percentage and the value of the balance of products at the end of the month.

At the same time, the amount of direct costs related to the balance of unsold goods, according to the Ministry of Finance, should include all products owned by the company on the basis of ownership, including those in transit, as well as those shipped before the transfer of rights to buyers (Letter of the Ministry of Finance of the Russian Federation dated 03.06. 2008 No. 03-03-09/70).

Calculate direct shipping costs

According to Article 320 of the Tax Code, the amount of direct costs in terms of transportation costs is determined by the average percentage for the current month, taking into account the carry-over balance at the beginning of the month. At the same time, the amount of direct costs related to the balance of unsold goods, according to the Ministry of Finance, should include all products owned by the company on the basis of ownership, including those in transit, as well as those shipped before the transfer of rights to buyers. Let's use an example to explain how this principle works.

Example 1

Trading company in August 2012 has the following indicators.

Fare:

- balance at the beginning of the month - 600 rubles;

- expenses for the delivery of goods from the supplier to the warehouse of the organization - 1,800 rubles.

Products:

- balance at the beginning of the month - 4,000 rubles;

- received products - 12,000 rubles;

- sold for the amount of 14,000 rubles;

- the balance of unsold goods at the end of the month is - 2,000 rubles. (4,000 + 12,000 - 14,000).

Accounting policy firms determined that the cost of acquiring products is formed without taking into account the costs associated with their purchase. At the end of July, the accountant will make the following calculation:

The amount of the balance of transport costs at the beginning of the month and transport costs incurred in the reporting month is 2,400 rubles. (600 + 1800).

The amount of goods sold in the reporting month and the balance of goods at the end of the month is 16,000 rubles. (14,000 + 2,000).

Average percentage transport costs in relation to the total cost of goods - 15% (2,400 / 16,000 * 100%).

The amount of transportation costs related to the balance of unsold goods at the end of the month is 300 rubles. (2,000 rubles * 15%).

The amount of transportation costs, which will reduce the taxable base for income tax in August - 2,100 rubles. (600 + 1 800 - 300).

This transaction will be reflected in the following transactions:

Debit 41 "Goods" Credit 60 "Settlements with suppliers and contractors"

Debit 44 “Sale costs” Credit 76 “Settlements with various debtors and creditors”

- 1800 rub. The amount of transport costs (confirmed by the contract with the transport company and the waybill);

Debit 90.7 "Other expenses on current activities" Credit 44

- 2100 rub. The amount of transportation costs, which will reduce the accounting cost and income tax base (accounting statement-calculation).

Note! Article 320 of the Tax Code of the Russian Federation does not provide for the distribution of direct costs in terms of transportation costs related to the balance of unsold products, according to their types. This means that if an organization trades in a range of products, the share of direct costs attributable to balances should be determined by their total number, without distribution (Letter of the Ministry of Finance of Russia dated November 12, 2009 No. 03-03-06 / 4/98).

Example 2

Let's change the conditions of example 1. Now let's take into account that the Accounting policy for tax purposes states: the cost of purchasing goods is formed taking into account the transportation costs associated with their delivery to the warehouse of the organization.

Then, the transaction will be reflected in the following postings:

Debit 41 Credit 60

- 12000 rub. Arrival of goods (confirmed by the consignment note and the contract);

Debit 41 Credit 76

- 1800 rub. The amount of transport costs is included in the price of the goods (confirmed by the contract with the transport company and the waybill).

The cost of transportation by road (as well as any other) transport is calculated in accordance with the established tariff- price per unit of transport work. At the same time, the transport work can be considered the distance that the car traveled, and the weight that it transported, and the time spent on the entire trip, and the number of trips that it made ...

In addition, in addition to movement tariffs (those that directly relate to the movement of cargo), the cost of cargo transportation includes other costs: rate per order, time spent under loading / unloading, zero (from the park to the loading point) and idle (without cargo between points unloading and loading) mileage…

However, the first thing you need to know about tariffs for road transport across Russia is that they are not regulated by the state. If during the existence of the USSR State Committee price list (No. 13-01-01) with a rigidly fixed cost of each kilometer of the road (depending, which was also clearly indicated, on the mass of the transported cargo), each hour of using a car of a certain carrying capacity, etc., then with the collapse of the socialist state and implementation market economy the road haulage sector was given complete freedom.

Now both individual carriers and transport companies are free to pursue their own pricing policy and set their own tariff scale.

How do carriers determine the cost of their services?

In fact, there are several options tariff policy.

1. Adjusting to the market: carriers do not calculate tariffs on their own, but simply monitor the average price level for certain transport services and offer the same ones.

Although this behavior is typical individual entrepreneurs and small transport companies, absolutely everyone has to adjust to the average price level. The most striking example is the situation in the road freight transport sector in Russia after the exchange of sanctions with Western countries. In times of crisis, fall Russian ruble, inflation and increased competition for domestic market carriers, in order not to lose customers, could not afford to raise tariffs and continued to operate at a loss at average (notably low) rates.

What else is interesting: often on transport exchanges you can come across the so-called. "Empty cargo" - cargo that does not exist and which, moreover, does not need to be transported anywhere. Such applications are usually placed by transport and forwarding companies in order to “break through” the market and find out how adequate their “price tag” is and whether they are able to “pass the rates” with it - that is, to beat competitors in the struggle for a certain type of cargo transportation.

2. Approach "from solvency", or orientation to a specific client and to a specific situation in the market. The basic principle of calculating the cost of services in this case is to determine the maximum possible level of solvency of the customer and set the price that he is able to withstand (or the price "which the market is able to withstand").

Ideally, this approach is able to bring the maximum profit to the transport company, but it is extremely difficult and resource-intensive to constantly apply it in practice: it is necessary to analyze not the situation on the market in general, but the situation of each specific client. In addition, getting carried away, you can generally lose customers.

Therefore, this option is usually used one-time: when a profitable solvent customer appears who finds himself in such conditions that he “will not stand up for the price”, or a new niche for cargo transportation is opened, which has not yet been mastered by competitors.

However, an individual focus on a specific customer also implies a reverse approach - a system of discounts and preferences, which should "recapture" a profitable client who carries out regular large cargo transportation from competitors and attract him to permanent cooperation.

3. Calculation of the cost, taking into account the desired level of profit. In this case, the carrier sets such tariffs for its services, which for a certain period of time should provide it with exactly the income that it wants to receive. At the same time, for the calculation it is necessary to compare the possible total costs and the possible total income at different values ​​of the price and volume of services provided, which is quite difficult.

Therefore, most often this option is used when the transport company is just entering the market, developing its new sector or the new kind cargo transportation.

4. Approach "cost + profit". In principle, it is quite common and the most fair, since the price is not taken “from the ceiling”, but the direct costs of cargo transportation are taken into account. In theory, this method of forming a tariff policy does not involve studying demand and the average price in the market, however, in practice, transport companies still have to focus on the current situation in the field of cargo transportation and adjust the cost of their services depending on it.

How is the shipping cost calculated?

First of all, it is necessary to take into account all the direct costs into which the organization and implementation of cargo transportation "poured out". These include costs for:

• fuel: determined on the basis of linear consumption rates per 100 kilometers approved for a certain brand of truck; for loaded vehicles, the consumption rate increases and the calculation takes into account not only the mileage, but also the amount of transport work performed (weight of cargo multiplied by the length of the path);
• lubricants and other operating materials: the amount of costs depends on the amount of fuel consumed and is calculated in accordance with the "Norms for the consumption of fuels and lubricants in road transport";
• repair and replacement of car tires: determined based on the cost of tires, the number of wheels, the mileage of the car according to the wear standards approved by the Rules for the operation of car tires (these standards can be established by each enterprise separately);
• repair and maintenance of rolling stock: calculated in accordance with the Norms for the consumption of materials and spare parts for maintenance and Maintenance cars;
• depreciation of fixed assets: determined based on the Classification of fixed assets included in cushioning groups; knowing the depreciable (actual) cost and service life of the vehicle, it is possible to calculate the amount of annual depreciation, from it - the amount of depreciation for one working day, and then - for one trip;
• wages: this includes the wages of drivers, specialists and employees, managers, as well as repair and auxiliary workers; determined in accordance with the tariff scale, provisions on remuneration, structure and staffing.

In addition, the prime cost of cargo transportation includes taxes and payments (for example, for leasing), deductions to budget and off-budget funds, overheads, travel allowances for drivers, parking fees, tolls, etc.

We add the percentage of the desired profit to the amount received - and we get the cost of a particular cargo transportation. True, in practice this cost is usually multiplied by two: they take into account the empty return of the car from the unloading point to the "native land" - to the park or to the parking lot.

However, they usually calculate not a specific, but an approximate cost of a hypothetical cargo transportation, taking into account possible costs, the direction of delivery, the weight of the cargo, etc., and then determine the tariff based on it.

There are several types of tariffs:

• per kilometer;
• per ton-kilometer;
• per ton;
• for one flight (ride);
• per hour of work;
• per car-day (shift).

The specifics of the transport services provided affect which tariff will be chosen when calculating the cost of transportation.

So, when delivering groupage cargo, the tariff per ton / kilogram is taken as the basis. If it is difficult to estimate the volume of cargo transportation and the transportation process involves several “walkers”, it is better to use time-based calculations (for one day or for an hour of work). When transporting vehicles and special equipment, it is preferable to take a kilometer as a basis. And the tariff per ton-kilometer is well suited for long-distance road transport.

Features of calculating the cost of a complete cargo transportation

Payments and fees: tolls on highways(Platon system), obtaining seasonal permits (during the “spring drying” of roads) or permits to enter the city (Moscow, St. Petersburg), etc.

Calculation of delivery on the calculator

The shipping cost calculation on the SBL calculator compares the prices of the largest transport companies between the city and provides a quick calculation for groupage cargo(calculation for individual cars), where you can find out:

• Transportation cost Terminal - Terminal;
• The cost of picking up or delivering the goods;
• Delivery time by the transport company;
• The cost of entry to the terminal;
• Address of the transport company;

The calculator will be useful: Logisticians, customers and owners of online stores, for individuals who use delivery. To make a quick calculation for yourself, you can use the calculation link - more details in the article.

How to make a calculation

To calculate the delivery on the calculator, fill in the fields where and where, indicate the weight or volume, dimensions of your cargo.

Calculation of transport costs for the delivery of goods

Next, if necessary, specify Extra options like packaging, insurance, labelling. Click the “Calculate” button and a calculation will appear next to all possible companies, their prices, delivery times, etc. Select the company you need and you can leave a request for it or contact the specified contacts. And yet, we have more detailed instructions for the calculation.

Features of Freight Calculator

Instant calculation Calculation and comparison of transport companies takes place in seconds

Choice of companies More than 25 companies with tariffs in the catalog in total more than 600 thousand tariffs

Tariff update Actual tariffs are updated monthly and updated urgently if necessary

Integration to your website It can be easily installed on any website, online store, more

Is free Use the free shipping calculation on the website of the SBL catalog or on your website

Open API Open API to use our solutions while maintaining our links.

Freight calculator

Calculation and accounting of transportation costs

Home > Consultations > Accounting and taxes > Accounting > Calculation and accounting of transportation costs

QUESTION
The enterprise is engaged in wholesale and small wholesale trade. Transportation costs are taken into account separately for the purchase of goods (from suppliers to the warehouse) and for delivery to customers (small wholesale). Which of them will be related to direct costs, and which to indirect?

Transportation costs and transport and procurement costs in trade organizations.

1. Transportation costs for delivery from suppliers to the warehouse are direct (if these costs are not included in the price of the goods).

- For tax accounting when purchasing goods, the transportation costs of the trading company will be considered direct (Article 320 of the Tax Code of the Russian Federation), if the corresponding amounts are not included in the price of the goods in accordance with the terms of the contract.
In addition, when taxing profits, direct costs are not written off to cost in full, but are distributed between sold and unsold goods based on the average percentage of transportation costs in relation to the total cost of purchased goods.

Average percentage= (The amount of transportation costs attributable to the balance of goods in the warehouse at the beginning of the month + The amount of transportation costs incurred in the current month) / (Cost of goods sold this month + The balance of unsold goods in the warehouse at the end of the month) * 100%

The amount of transport costs related to the balance of unsold goods= Balance of unsold goods at the end of the month * Average percentage / 100%

The amount of transport costs to be written off= Amount of transport costs attributable to the balance of goods in stock at the beginning of the month + Amount of transport costs incurred in the current month - Amount of transport costs related to the balance of unsold goods

- In accounting, transport and procurement costs can be taken into account in one of the following ways:

directly on account 41 "Goods" (that is, include these costs in actual cost purchased goods)

on account 44 "Expenses for sale".

- In order to avoid differences in tax and accounting, it is preferable to take into account all transportation and procurement costs associated with the purchase of goods on account 44 "Sales costs" (except for transportation costs, which are included in the price of goods according to the contract; such costs in turn, it must be taken into account on account 41 "Goods").

The procedure for accounting for transport and procurement costs must be specified in the accounting policy and in the accounting policy for tax purposes.

2. Transportation costs for delivery to the buyer upon sale are indirect.

The Letter of the Ministry of Finance of Russia dated November 29, 2011 N 03-03-06 / 1/783 explains that when selling purchased goods, the costs associated with their purchase and sale must be formed on the basis of the provisions of Art. 320 of the Tax Code of the Russian Federation. According to this article, only the costs of delivering purchased goods to the warehouse of the taxpayer-buyer can be attributed to direct costs. At the same time, these costs should not be included in the purchase price of goods. All other costs, including other transportation costs (except non-operating expenses, which are determined in accordance with the provisions of Art. 265 of the Tax Code of the Russian Federation), which were produced in the current month, are considered indirect costs and thus they must be accounted for in the current month.

3. Documentation of transportation costs.

Also plays an important role documenting transport costs. So, in Letter N 03-03-06/1/105 dated February 27, 2012, the financial department informs that when transporting goods by road, a consignment note (form TORG-12) and a waybill (form N 1 -T). This letter also explains the purpose of each of these documents. So TTN is the basis for the implementation of the calculation for the transport services provided by the company, and the waybill establishes the procedure for organizing the transportation of goods. A similar position on the issue of confirming transportation costs is expressed by the Federal Tax Service of Russia in Letters dated 15.05.2012 No. ED-4-3 / [email protected] and dated 21.03.12 No. ED-4-3/ [email protected]

It is important to note that accounting for transportation costs in the above documents must correctly indicate all the details of the company, as well as information about the weight of the cargo and the number of pieces, the decoding of the signature of the person who released the cargo, the date of the cargo release, the position of the person who released the cargo. Without this information, the company will not be able to take into account transportation costs for income tax purposes (Resolution of the Federal Antimonopoly Service of the Volga District dated December 13, 2012 in case N A57-7861 / 2012) In some cases, the courts take a more loyal position in relation to the taxpayer. Thus, the Decree of the Federal Antimonopoly Service of the Moscow District dated March 14, 2012 in case N A40-66105 / 11-20-280 considers the situation in which the TTN were signed by unauthorized persons, but the judges rejected the inspectorate's arguments for lack of other evidence of the reality of the acquisition and transportation of goods.

The obligation to have and fill in all the details in the documents confirming transportation costs is also stated in the Letter of the Ministry of Finance of Russia dated January 28, 2013 N 03-03-06 / 1/36. In particular, the company cannot independently establish the form of the bill of lading in the accounting policy, otherwise buyers may already have problems with confirming transportation costs.

Costs for the delivery of local building materials, products and structures to on-site warehouses construction site are determined on the basis of transport schemes established for industrial and civil construction (ACC), construction in rural areas, in Minsk and estimated prices for the transportation of goods for construction.

If the method of delivery differs from the established transport scheme, then the costs associated with the delivery of building materials to the construction site are determined by drawing up according to prescribed form transportation cost calculation.

The calculation of transport costs is compiled in the form 12 and 13 of Appendix R to Guidelines RDS 8.01.105-03. The transport cost calculation form consists of two parts: the first contains the initial data, the second - directly calculates the transport costs for individual operations.

The total amount of transport costs includes:

- the cost of loading and unloading operations during transportation:

- freight charges for road, rail, river transportation;

— payment for the supply and cleaning of wagons for loading and unloading at the points of departure and destination.

Transportation costs are calculated per 1 ton of cargo according to SNiP 4.04-91 building codes and rules. Collection of estimated prices for the transportation of goods for construction Part 1. Rail and road transport.

To calculate the cost estimate, the initial data is collected:

1) In accordance with clause 2.2 of the Regulations on the procedure for the formation and application of prices and tariffs, approved by the Decree of the Ministry of Economy of the Republic of Belarus dated April 22, 1999 No. 43, business entities form selling prices for goods produced by them, as well as for goods produced on give-and-take conditions , with or without taking into account the costs associated with their transportation to the point stipulated by the contract (free terms).

In construction, depending on the method of including transportation costs in the wholesale price, there are the following types prices:

- the selling price of the enterprise or the ex-warehouse of the supplier enterprise. In this case, the goods are transferred to the buyer in the premises owned by the seller (in the warehouse of the enterprise). In the construction complex at this price, local Construction Materials(prefabricated reinforced concrete structures and parts, concrete, mortar, cement, sand, crushed stone, brick, gypsum and others);

- free-carriage station (pier) of departure. In this case, the selling price of the goods includes the costs associated with the delivery of materials to the station, their loading into wagons;

- free-carriage station (pier) destination. Delivery costs from the supplier's warehouse to the buyer's warehouse in this case are paid by the supplier and are included in the cost of materials;

- free-of-charge warehouse - this is a planned - estimated price, compiled on the basis of a calculation and including the selling price of the enterprise, the cost of packaging and props (if they are not included in the selling price), expenses for freight transport, the cost of supplying railway cars, the cost of loading and unloading, margins of supply and marketing organizations, procurement and storage costs.

Depending on the supplier's selling price type, the number of transport operations taken into account in the cost estimate changes.

The calculation of transportation costs is based on the conditions of ex-warehouse of the supplier enterprise according to the transport scheme: Manufacturing plant - road transportation - departure station - rail transportation - destination station - road transportation - on-site warehouse.

For single-city transportation, the transport scheme is simplified: Manufacturer - road transportation - on-site warehouse.

2) Specific gravity delivery is indicated as a percentage of the total.

3) Tariffs for rail transportation include the cost of transporting goods for construction on public tracks. The bulk of building materials is transported by wagon. Container transportation is used, as a rule, for the transportation of piece goods, polymers, and sanitary appliances. The freight charge for the carriage of goods by rail is determined on the basis of the loading rate of the rolling stock and the transportation distances. The lower the wagon loading rate and the greater the distance, the higher the tariff for the transportation of 1 ton of cargo. The weight rate of loading wagons for rail transportation is determined according to the table from section 4 " Estimated prices for the carriage of goods by rail” (p. 139). When transporting materials, products and structures that are not in the table, it is accepted according to the data established for similar materials. For newly produced building materials, it is allowed to take into account transportation costs according to the actual conditions for loading the rolling stock, agreed with the railway department.

The cost of rail transportation (tariff) is determined according to the table "Carriage charge for the carriage of goods in ordinary wagons (covered, platforms, gondola cars) of the total fleet of the Ministry of Railways of the USSR, except for steel building structures according to price list groups No. 01-22, structures made of aluminum alloys, reinforced concrete products and structures, bulk cargoes” section 4 (p. 166). For steel building structures, reinforced concrete products and structures, bulk cargoes, SNiP 4.04-91 provides separate tables indicating transport tariffs when transported by rail.

The distance between the departure station and the destination station is determined according to the table "The shortest tariff distances" of section 5 "The shortest tariff distances between the main stations of the railways of the USSR" with the addition (subtraction) of the distances from the departure station to the nearest main station, named in the tables of shortest distances and from the final from the main station to the destination station (p. 175).

To the cost indicators given in section 4, as well as in cases of using the prices of the price list No. 10-01 of the 1989 edition when calculating the payment for the transportation of goods. a coefficient of 1.15 should be applied, approved by the Decree of the USSR Goskomtsen of 06/01/1990 No. 411 (p. 16, p. 138).

4) Estimated prices for the transportation of goods by road are set depending on the class of cargo and the distance of transportation. When transporting building materials by road, all materials are divided into four classes. The lighter the material, the higher the class of cargo, the more expensive the transportation of 1 ton of cargo is. The class of cargo for road transport is accepted according to Appendix 1 of Section 3A "Estimated prices for the carriage of goods by road"; general fare accepted according to the data in the table "Transportation of construction goods" (p. 60). At the same time, tariffs are separately determined for the transportation of construction cargo (except for bulk bulk cargo transported by dump trucks), the transportation of goods by dump trucks operating outside the quarries, and the transportation of goods by dump trucks from the quarries.

There are two types of surcharges for the carriage of goods by road:

- for the use of specialized transport;

- for the transportation of oversized cargo.

Surcharges for road transport are accepted in accordance with the instructions in section 3A "Estimated prices for the transport of goods by road" . For the use of specialized transport, allowances are accepted according to the table (p.

How is the cost of transporting goods calculated?

For the transportation of oversized cargo (concrete, reinforced concrete, steel, wood, etc. structures), the carriage fee is charged with the surcharges given in Table 2 (p. 40, similar to the Estonian SSR). These allowances take into account the increase in fees for the carriage of goods by specialized rolling stock.

The coefficient 1.03, approved by the Decree of the USSR Goskomtsen of 01.06.1990 No. 411 (clause 19, section 3A, p. 42), should be applied to the carriage charge for the carriage of goods by road.

5) Estimated prices for loading and unloading operations include standard size costs associated with these activities, including hauling, sorting and stacking materials. Estimated prices are set for the main groups of materials separately for rail, road and water transportation. The cost of loading and unloading operations is determined according to the table in section 1 "Estimated prices for loading and unloading operations for rail and road transportation" (p. 8). Price loading operations in the warehouse of the manufacturer is taken into account in the wholesale prices for materials, products and structures (with the exception of cases specified in the relevant price lists of wholesale prices), and unloading operations in the on-site warehouse - in unit rates(p. 1 p. 3).

6) The cost of supplying wagons at the stations of departure and destination is accepted in accordance with clause 6 general instructions section 4 "Estimated prices for the carriage of goods by rail" (p. 136).

The cost of supplying and cleaning wagons to non-public sidings owned by railways and contractors (their enterprises) at the stations of departure, is taken into account for those materials, wholesale prices for which are established: ex-quarry and ex-transport vehicles (except as specified in the relevant price lists of wholesale prices) in the amount of 0.55 rubles. for 1 ton

The cost of supplying and cleaning wagons to non-public access roads owned by railways and contractors (their enterprises) at destination stations is taken into account in the amount of 0.7 rubles. for 1 ton

7) The belt coefficient for adjusting the carriage charge for the carriage of goods by road in the Republic of Belarus is equal to 1.

Publication date: 2015-07-22; Read: 586 | Page copyright infringement

Appendix 3 to the Guidelines for accounting inventories, approved by the Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n

Conditional calculation of the distribution of deviations and transportation and procurement costs for an arbitrary month

A simplified distribution option, when the entire amount of deviations or TZR is credited to the account of the main, auxiliary production and on the rise in the cost of materials released (sold) to the side.

The entire amount of deviations or TZR attributable to materials released during the month (reporting period) is subject to distribution. At the same time, the specified amount relates only to the increase in the book value of materials written off for the needs of the main, auxiliary production and sold, that is:

(13000 x 8) / 100 \u003d 1040 - calculation of the amount of deviations or TZR attributable to the reporting month;

1040 / (6500 + 2000 + 800) \u003d 11.18% - calculation of the percentage of deviations or TVR.

The amount of variances or TZR related to the increase in the cost of materials issued:

(6500 x 11.2) / 100 = 728 - to the main production;

(2000 x 11.2) / 100 = 224 - to auxiliary production;

(800 x 11.2) / 100 = 89 - for the cost of sales.