THE ORDER OF THE MINISTRY OF ECONOMICS OF UKRAINE, THE STATE COMMITTEE OF UKRAINE CONCERNING TECHNICAL REGULATION AND CONSUMER POLICY

of August 5, 2009 No. 844/287

About approval of Rules of cost determination of works on establishment of content of genetically modified organisms in foodstuff

According to article 15 of the Law of Ukraine "About consumer protection", the Law of Ukraine "About the state system of biosafety during creation, testing, transportation and use of genetically modified organisms", the resolution of the Cabinet of Ministers of Ukraine of 26.05.2007 No. 777 "About approval of the Regulations on the Ministry of Economics of Ukraine" and in pursuance of the subitem 4 of Item 5 of the protocol No. 32 of cabinet meeting of Ukraine of 13.05.2009 PRIKAZYVAYEM:

1. Approve Rules of cost determination of works on establishment of content of genetically modified organisms in foodstuff which is applied.

2. To provide to department of regulatory policy of the Ministry of Economics of Ukraine provision of this order on state registration in the Ministry of Justice of Ukraine in the procedure established by the legislation.

3. To impose control over the implementation of this order on the deputy minister of economy of Ukraine Panteleenko V. M. and the vice-chairman of the State committee of Ukraine concerning technical regulation and consumer policy Cherepkov S. T.

4. This order becomes effective from the date of its official publication.

Approved by the Order of the Ministry of Economics of Ukraine, the State committee of Ukraine concerning technical regulation and consumer policy of August 5, 2009 No. 844/287

Rules of cost determination of works on establishment of content of genetically modified organisms in foodstuff

I. General provisions

1. These rules determine the mechanism of cost determination of works on establishment of content of genetically modified organisms (further - GMO) in foodstuff and extend to subjects of housekeeping of all patterns of ownership, the having test laboratories and the providing services in accomplishment of the specified works (further - the Contractor).

2. Level of profitability of works on establishment of content of GMO which is pledged in calculations shall not exceed 20 percent from complete cost.

II. Cost determination of works on establishment of content of GMO in foodstuff

1. The cost of works on establishment of content of GMO in foodstuff is calculated by the Contractor based on regulations of time for their accomplishment and costs of settlement calculation unit of vremeniodny man-day (man-hour).

2. Limit rates of time for performance of works on establishment of content of GMO in foodstuff are given in appendix 1 to these Rules.

3. Contractors, considering extent of automation and performance of the test equipment and skill level of contractors, can develop and approve own regulations of time, but not above the regulations of time given in appendix 1 to these rules.

4. The cost of settlement calculation unit of time is determined according to provisions (standards) of financial accounting and the relevant documents of the Contractor of rather accounting policy of the company which are developed according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine".

5. The nomenclature and structure of Articles of calculation of cost of one man-day (man-hour) are established by the Contractor in the form given in appendix 2 to these rules.

6. Base for forming of cost of calculation unit of time are economically reasonable indicators of actual expenses according to the financial reporting for the accounting period. The exception is constituted by the depreciation charges which are calculated for the planned period, and base pay which is included calculation unit of time according to the staff list for settlement date.

At the neogenic companies base for forming of cost of calculation unit of time is settlement financial performance.

7. The additional expenses connected with accomplishment of specific works (expenses on business trip, the transportation expenses and so forth) which are not considered in the cost of settlement calculation unit of time are enlisted in the cost of works on establishment of content of GMO if it is provided by terms of the contract.

8. The cost of settlement calculation unit of time can be reviewed in case of corresponding changes to the legislation and/or changes of the expenses significantly influencing its cost (increase in minimum wage, rates for payment of energy carriers, the prices of materials and raw materials and so forth).

III. Complete planirovanny cost of one man-day (man-hour) of contractors on establishment of content of GMO in foodstuff

1. Complete planirovanny cost of one man-day (man-hour) includes production cost and administrative expenses.

2. Are part of production cost of one man-day (man-hour):

direct material expenses;

direct expenses on compensation;

other direct expenses;

general production expenses.

3. Material cost and chemical reactants which are used in case of performance of works on establishment of content of GMO is part of direct material expenses.

4. On compensation are part of direct expenses:

expenses on payment of base pay to the main production personnel which activities are connected with performance of works on establishment of content of GMO. The specified expenses are determined proceeding from the number of staff of workers and time worked them, the reasonable tariff charges and official pay rates established at the company according to the collective agreement;

the expenses on payment of the additional salary to the main production personnel established according to the legislation.

5. Are part of other direct expenses:

assignments on obligatory national social insurance of workers;

maintenance costs and operation of the equipment;

the depreciation charges on fixed assets and intangible assets of production appointment on the relevant standards and methods;

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