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RESOLUTION OF THE MINISTRY OF ANTI-MONOPOLY REGULATION AND TRADE OF THE REPUBLIC OF BELARUS, MINISTRY OF ECONOMICS OF THE REPUBLIC OF BELARUS, MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS AND MINISTRY OF LABOUR AND SOCIAL PROTECTION OF THE REPUBLIC OF BELARUS

of November 4, 2022 No. 71/15/50/68

About approval of the Instruction about procedure for planning and calculation of product cost for the purposes of pricing

Based on part one of Item 8 of the resolution of Council of Ministers of the Republic of Belarus of October 19, 2022 No. 713 "About system of price regulation", subitem 6.49 of Item 6 of the Regulations on the Ministry of the anti-monopoly regulation and trade of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of September 6, 2016 No. 702, of subitem 6.1 of Item 6 of the Regulations on the Ministry of Economics of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of July 29, 2006 No. 967, of Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, of paragraph one of subitem 7.1 of Item 7 of the Regulations on the Ministry of Labour and Social Protection of the Republic of Belarus the Council of Ministers of the Republic of Belarus approved by the resolution of October 31, 2001 No. 1589, the Ministry of anti-monopoly regulation and trade of the Republic of Belarus, the Ministry of Economics of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus and the Ministry of Labour and Social Protection of the Republic of Belarus POSTANOVLYAYUT:

1. Approve the Instruction about procedure for planning and calculation of product cost for the purposes of pricing it (is applied).

2. This resolution becomes effective after its official publication.

Minister of anti-monopoly regulation and trade of the Republic of Belarus

A. I. Bogdanov

Minister of Economic Affairs of the Republic of Belarus

A.V.Chervyakov

First Deputy Minister of Finance of the Republic of Belarus

D.N.Kiyko

Minister of Labour and Social Protection of the Republic of Belarus

I. A. Kostevich

It is approved

National Statistical Committee of the Republic of Belarus

 

 

Approved by the Resolution of the Ministry of anti-monopoly regulation and trade of the Republic of Belarus, the Ministry of Economics of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus and the Ministry of Labour and Social Protection of the Republic of Belarus of November 4, 2022 No. 71/15/50/68

The instruction about procedure for planning and calculation of product cost for the purposes of pricing

1. This Instruction determines procedure for ensuring uniform determination of structure of the costs included in product cost for the purposes of pricing.

2. This Instruction is applied if other is not provided by the industry features of planning and calculation of product cost established by the republican state bodies, other state organizations subordinated to the Government of the Republic of Belarus.

3. Action of this Instruction extends to producers of the goods specified in appendix 1 to the resolution of Council of Ministers of the Republic of Belarus of October 19, 2022 No. 713 (further - consumer goods).

4. The cost accounting, included in product cost for the purposes of pricing, is determined in the local legal act concerning pricing of the producer of consumer goods.

5. Product cost for the purposes of pricing represents cost cost estimation and the expenses made in production process and sales of products.

6. Product cost for the purposes of pricing includes:

direct costs: direct material costs, direct costs on compensation, other direct costs;

the distributed variable indirect costs which are directly connected with production;

management expenses;

expenses on realization.

The taxes and fees included by producers of consumer goods in costs on production according to the legislation can belong to direct costs, the distributed variable indirect costs which are directly connected with production, to management expenses, expenses on realization.

7. Material costs which directly join in cost of certain type of products belong to direct material costs, including:

7.1. cost acquired from the raw materials and (or) materials used in production and (or) forming basis or which are necessary component in case of production;

7.2. the cost of the acquired materials used for packaging and other preparation (including pre-sale preparation) the made products, for product labeling by bar identification codes, means of identification and the unified control signs;

7.3. the cost of the acquired components which are exposed to assembly and (or) the semifinished products which are exposed to additional processing.

8. The cost of returnable waste, passing (collateral, integrated) products is excluded from the direct material costs included in product cost for the purposes of pricing.

9. Labor costs and other payments to the workers occupied in production which can be directly included in cost of certain type of products, and also the amounts of the obligatory assignments established by the legislation from the specified payments and other amounts according to insurance contracts of workers provided by this Item belong to direct costs on compensation including:

9.1. the salary for the performed work, worked time also another agrees to the wages system operating at the employer (on price-work quotations, the tariff charges (tariff salaries), taking into account their increases, percentage of proceeds from sales of products, goods (performance of works, rendering services));

9.2. the cost of products issued according to the procedure of wages in kind;

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