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The document ceased to be valid since  July 30, 2016 according to Item 2 of the Resolution of the Ministry of Housing and Public Utilities of the Republic of Belarus of April 15, 2016 No. 13

RESOLUTION OF THE MINISTRY OF HOUSING AND PUBLIC UTILITIES OF THE REPUBLIC OF BELARUS

of June 3, 2014 No. 11

About approval of the Instruction about procedure for planning and calculation of costs for rendering services in maintenance, heat supply (on the services rendered by the organizations of the Ministry of Housing and Public Utilities of the Republic of Belarus), to water supply, water disposal (sewerage), use of the elevator, export, neutralization and conversion of solid municipal waste

Based on paragraph two of subitem 1.10 of Item 1 of the Presidential decree of the Republic of Belarus of December 5, 2013 No. 550 "About some questions of regulation of rates (prices) of housing and communal services and modification and amendments in some presidential decrees of the Republic of Belarus", subitem 4.4 of item 4 of the Regulations on the Ministry of Housing and Public Utilities of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of July 31, 2006 No. 968 "Questions of the Ministry of Housing and Public Utilities of the Republic of Belarus", the Ministry of Housing and Public Utilities of the Republic of Belarus DECIDES:

1. Approve the enclosed Instruction about procedure for planning and calculation of costs for rendering services in maintenance, heat supply (on the services rendered by the organizations of the Ministry of Housing and Public Utilities of the Republic of Belarus), to water supply, water disposal (sewerage), use of the elevator, export, neutralization and conversion of solid municipal waste.

2. Declare invalid the resolution of the Ministry of Housing and Public Utilities of the Republic of Belarus of June 14, 2011 No. 14 "About approval of the Instruction for planning, the production cost accounting and calculation of cost of separate housing and communal services" (The national register of legal acts of the Republic of Belarus, 2011, No. 91, 8/23926).

3. This resolution becomes effective after its official publication.

Minister

A.V.Shorets

It is approved

First Deputy Minister of Finance of the Republic of Belarus

V. V. Amarin

June 2, 2014 

It is approved

Minister of Economic Affairs of the Republic of Belarus

N. G. Snopkov

June 2, 2014 

It is approved

Chairman of the Brest regional executive committee

K. A. Sumar

January 13, 2014 

It is approved

Chairman of the Vitebsk regional executive committee

A. N. Kosinets

December 13, 2013

It is approved

Chairman of the Gomel regional executive committee

V.A.Dvornik

 May 14, 2014

It is approved

Chairman of the Grodno regional executive committee

V. V. Kravtsov

April 17, 2014

It is approved

Chairman of the Minsk regional executive committee

S. B. Shapiro

April 16, 2014

It is approved

Chairman of the Mogilev regional executive committee

M. P. Rudnik

December 26, 2013

It is approved

Chairman of the Minsk city executive committee

N. A. Ladutko

January 17, 2014

 

 

Approved by the Resolution of the Ministry of Housing and Public Utilities of the Republic of Belarus of June 3, 2014 No. 11

The instruction about procedure for planning and calculation of costs for rendering services in maintenance, heat supply (on the services rendered by the organizations of the Ministry of Housing and Public Utilities of the Republic of Belarus), to water supply, water disposal (sewerage), use of the elevator, export, neutralization and conversion of solid municipal waste

Chapter 1 General provisions

1. This Instruction determines procedure for planning and calculation of costs for rendering housing and communal services on:

to maintenance;

to heat supply (on the services rendered by the organizations of the Ministry of Housing and Public Utilities of the Republic of Belarus) (further - heat supply);

to water supply;

to water disposal (sewerage);

to use of the elevator;

to export, neutralization and conversion of solid municipal waste (daleetko).

2. For the purposes of this Instruction the terms and their determinations established in the Housing code of the Republic of Belarus are used.

3. Planning and calculation of costs for rendering the housing and communal services specified in paragraphs the second or seventh Item 1 of this Instruction is performed for determination of the total value of the material, labor and financial resources necessary for their rendering, in case of development and creation of annual (current) plans and reports by the organizations performing operation of housing stock and (or) providing housing and communal services.

4. Planning and calculation of costs for rendering housing and communal services is performed per unit of service on:

to maintenance - on 1 sq.m of total area of premises;

to water supply and water disposal (sewerage) - on 1 cubic meter of the realized water and on 1 cubic meter of withdrawal of drains in the sewerage;

to heat supply and hot water supply - on 1 Gcal of the realized heat energy;

to export, neutralization and conversion of TKO - on 1 cubic meter of the exported waste;

to use of the elevator - on 1 person.

Chapter 2 Structure of the costs considered during the planning and calculation of costs for rendering services in maintenance, heat supply, water supply, water disposal (sewerage), use of the elevator, to export, neutralization and conversion of TKO

5. Costs for rendering housing and communal services during the planning and calculation are created in the place of origin, subjects to planning and calculation and grouped in the cost items and economic elements considered during the planning and calculation of costs for rendering services in maintenance, heat supply, water supply, water disposal (sewerage), use of the elevator, to export, neutralization and conversion of TKO in the following procedure:

5.1. under group according to cost items:

the materials used for the technological purposes when rendering housing and communal services (further - materials);

the fuel used for the technological purposes when rendering housing and communal services (further - fuel);

the electric power used for the technological purposes when rendering housing and communal services (further - the electric power);

labor costs of production workers;

assignments on social needs;

depreciation;

repair and maintenance of the fixed assets which are directly used in production process when rendering housing and communal services (except for services in maintenance of the apartment house) (further - repair and maintenance of fixed assets);

content and servicing of engineering systems of the apartment house;

carrying out emergency recovery operations;

the acquired products;

technological losses;

other direct costs;

general production costs;

management expenses.

Distribution of the general production and management expenses on types of service rendered by production divisions of the organization performing operation of housing stock and (or) providing housing and communal services is performed in proportion to base pay of production workers or in other procedure established in accounting policy of the organization on condition of maintaining the separate cost accounting;

5.2. under group on economic elements:

material costs (less returnable waste);

labor costs;

assignments on social needs;

fixed asset depreciation and intangible assets;

other costs.

6. The structure of the cost items specified in subitem 5.1 of Item 5 of this Instruction, their characteristic and content are determined according to appendix 1 to this Instruction.

7. The structure of the economic elements specified in subitem 5.2 of Item 5 of this Instruction, their characteristic and content are determined according to appendix 2 to this Instruction.

Chapter 3 Costs planning on rendering services in maintenance, heat supply, water supply, water disposal (sewerage), use of the elevator, to export, neutralization and conversion of TKO

8. Costs planning on maintenance, heat supply, water supply, water disposal (sewerage), use of the elevator, export, neutralization and conversion of TKO (further, unless otherwise specified, - costs planning) is performed in case of development and creation of annual (current) plans of production financial activities of the organizations performing operation of housing stock and (or) providing housing and communal services, based on technical and economic payment under cost items taking into account analysis results of the developed cost level in the accounting period and influences of technical and economic factors on costs of the planned period.

9. Planned costs per unit of service, determined in item 4 of this Instruction, created according to the cost items specified in Item 5 of this Instruction, the Republic of Belarus calculated within forecast macroeconomic indicators of social and economic development are result of costs planning.

10. In case of costs planning by each type of housing and communal services the following data are used:

the list of works and amounts of rendering services to the population providing accomplishment of standard rates of the state social standards on servicing of the population in the field of housing and communal services;

we designate the list of works and amounts of rendering services to consumers;

regulations (standard rates) of consumption of housing and communal services the population established by local executive and administrative organs or average consumption of services for the accounting period (for determination of total amount of services);

accounting data on cost structure, their dynamics for the period and other data previous reporting.

11. The basis for calculation of planned costs is preliminary cost determination of total amount of rendering of services for calculation of costs per unit of service.

Planned costs per unit of service are determined by division of total amount of planned costs for the planned sales amount of services in quantitative expression calculated according to the plan of production financial activities of the organization. The planned sales amount of services is determined:

for the population - proceeding from the actual consumption of services by the population for the period previous reporting, the instrument accounting of water consumption and heat energy which developed taking into account implementation;

for other consumers - proceeding from the amounts provided in service provision agreements for the planned period.

Planned costs per unit of service are calculated by formula

Формула 1 к Инст. утв. Пост. МЖКХ  Б от 03.06.2014 №11

where With - planned costs per unit of service;

Sobshch. - total amount of planned costs;

Vnas. - planned sales amount of services to the population;

Vpr. - we designate planned sales amount of services to consumers.

12. Costs planning on acquisition of materials, fuel, the electric power and other direct costs is made based on the approved in the procedure for regulations of their expense and the prices and rates planned for them established by the legislation, planned production volume and rendering of services in natural indicators, including their technological losses when transporting to the consumer and expenses on own needs.

13. In case of costs planning on fuel for development of heat energy the consumption rates of conditional fuel on development of 1 Gcal of heat energy approved in accordance with the established procedure with the subsequent translation in natural fuel on specific thermal source on which heat energy is developed are taken into consideration.

14. In the absence of consumption rates of the electric power the planned expense of the electric power (EDS) is calculated on the basis of data on total installed capacity of electric equipment (m), number of hours of its work in change (Tsm), number of the working days for the planned period (Drab.), number of changes of work of the organization (shop, site) (and), efficiency (h):

Формула 2 к Инст. утв. Пост. МЖКХ  Б от 03.06.2014 №11

In case of costs planning on the electric power decrease in sales amounts of services as a result of streamlining of settlings with consumers based on instrument accounting, implementation of systems of regulation and other actions for power - to resource-saving is considered. At the same time reduction of costs under this Article taking into account the economic effect planned to obtaining from these actions is provided.

15. Costs planning on compensation of production workers is made based on the normative salary fund of production workers calculated on each structural division of the organization performing operation of housing stock and (or) providing housing and communal services, based on the standard rates of their number approved in accordance with the established procedure, and the tariff charge of the first category planned for the planned period, payments of the compensating and stimulating nature.

16. Assignments are planned for social needs from labor costs of production workers proceeding from the sizes of the compulsory insurance premiums and fees on professional pension insurance paid according to the legislation to state non-budgetary fund of social protection of the population of the Republic of Belarus, insurance premiums on compulsory insurance from labor accidents and occupational diseases.

17. Planning of depreciation is made by the organizations performing operation of housing stock and (or) providing the housing and communal services making depreciation in the procedure established by the legislation.

18. In case of costs planning on repair and maintenance of fixed assets basic data are costs for all types of repair and maintenance of fixed assets determined according to the schedules of carrying out repair constituted taking into account need of ensuring smooth operation, lists of objects and work types for carrying out running repair.

Costs planning under this Article is made based on the expense budgets approved in accordance with the established procedure. Costs for capital and running repair of fixed assets are separately allocated.

19. Charges and servicing of the engineering systems of the apartment house providing delivery of utilities directly to consumers and regulation of their consumption are planned by the organization performing operation of housing stock and (or) maintenance of the apartment house for the corresponding cost items in accordance with the established procedure.

20. Costs for carrying out emergency recovery operations are planned in the organizations performing operation of housing stock and (or) providing housing and communal services proceeding from costs for carrying out the emergency recovery operations calculated based on data analysis about actual costs for the corresponding preceding period and also charges of the structural division which is carrying out emergency recovery operations (in case of its creation).

21. Costs for the acquired products are planned proceeding from the planned sales amount of housing and communal services, availability of own capacities providing this amount and also the prices (rates) for the specified products when own capacities of the organization performing operation of housing stock and (or) providing housing and communal services do not provide the planned sales amount of services to consumers. At the same time costs planning shall be performed on each supplier taking into account amount of acquired products and current prices (rates).

22. Technological losses of heat energy and water are planned by the organizations performing operation of housing stock and (or) providing housing and communal services within the established standard rates of technological losses of these resources approved in accordance with the established procedure.

23. Planning of general production and management expenses is performed on the basis of actual data, their dynamics for the period previous reporting and the planned changes (growth of level of the average salary, prices for products of technological appointment, etc.) on each production structural division of the organization performing operation of housing stock and (or) providing housing and communal services.

Chapter 4 Planning and calculation of costs for rendering services in maintenance

24. Costs for rendering services in maintenance of 1 sq.m of total area of premises include costs on maintenance in serviceable and operating state of structural elements of the apartment house by elimination of their insignificant defects, to ensuring the set parameters and operating modes, adjustment and regulation of engineering systems, maintenance and recovery of proper sanitary and technical condition of apartment houses, other capital structures (buildings, constructions), the house adjoining territory, preparation for conditions of the spring and summer and autumn and winter periods of year.

Costs for rendering services in maintenance are planned and calculated by the organizations performing operation of housing stock and (or) providing housing and communal services according to appendix 3 to this Instruction.

25. Costs on maintenance of the apartment house consist of the following costs:

costs for maintenance and recovery of proper sanitary and technical condition of apartment houses, other capital structures (buildings, constructions), house adjoining territory;

costs for maintenance in serviceable and operating state of structural elements;

costs for ensuring the set parameters and operating modes, adjustment and regulation of engineering systems;

other direct costs;

management expenses.

26. For receipt of reliable data about costs for rendering services in maintenance of 1 sq.m of total area of premises rendered directly to the population in case of calculation of costs the amount of the general business costs compensated by lessees (owners) of non-residential premises of apartment houses is excluded. Calculation of the costs for maintenance which are subject to compensation by lessees (owners) of non-residential premises of apartment houses is made based on calculation of these costs for 1 sq.m of total area of premises of housing stock and the non-residential premises leased.

27. After cost determination total costs on maintenance of the apartment house and maintenance costs of 1 sq.m of total area of premises are determined by each Article.

Chapter 5 Planning and calculation of costs for rendering services in heat supply

28. Costs for rendering services in heat supply for 1 Gcal of the realized heat energy include the costs on supply with heat energy for needs of heating and hot water supply consisting of production costs of heat energy on thermal source, transportation and distribution of heat energy to the final consumer including technological losses of heat energy within the established standard rates of the technological losses approved in accordance with the established procedure.

Costs for rendering services in heat supply for 1 Gcal of the realized heat energy are planned and calculated by the organizations performing operation of housing stock and (or) providing housing and communal services.

29. Costs for rendering services in heat supply and hot water supply consist of the following costs:

the production costs of heat energy including the costs connected directly with development of heat energy on thermal source;

the transport costs and distribution of heat energy connected with transportation of heat energy to the final consumer (to border of differentiation of balance sheet accessory of thermal networks in the apartment house), including technological losses of heat energy on transportation;

costs for carrying out emergency recovery operations;

other direct costs;

management expenses.

30. Fuel consumption and the electric power on production, transportation and distribution of heat energy is planned and calculated within the established regulations and standard rates of losses of fuel and the electric power approved in accordance with the established procedure.

31. During the planning and calculation of costs for rendering services in heat supply the amount of technological losses of heat energy on transportation is accepted according to the standard rate approved in accordance with the established procedure.

32. During the planning and calculation of costs for rendering services in heat supply by the organizations performing operation of housing stock and (or) providing housing and communal services, on condition of failure to provide by the power supplying organization of discount for cost recovery, connected with transportation, distribution and realization of heat energy, costs on production of heat energy join the cost of the acquired heat energy at the prices of its delivery.

33. During the planning and calculation of costs for rendering services in heat supply by the organizations which are performing operation of housing stock and (or) providing housing and communal services, having thermal networks in property or economic maintaining and conducting based on the agreement of heat supply wholesale purchase of heat energy at the power supplying organization, its transportation and sale to the subscribers on contractual basis the conditions provided by the agreement of heat supply are considered.

34. After cost determination total costs on rendering services in heat supply and costs for 1 Gcal of the realized heat energy are determined by each Article.

Chapter 6 Planning and calculation of costs for rendering services in water supply and water disposal (sewerage)

35. Costs for rendering services in water supply for 1 cubic meter of the realized water include costs for rise, cleaning, transportation and water supply in water supply system, including technological losses of water within the standard rates approved in accordance with the established procedure.

Costs for rendering services in water supply are planned and calculated by the organizations performing operation of housing stock and (or) providing housing and communal services according to appendix 5 to this Instruction.

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