Organization of the provision of services in a car service. Settlements with suppliers
Moscow State University of Service
COURSE WORK
Subject "Accounting in the service sector"
On the topic "Features of car service accounting"
Done: studentVcourse special 0605
Chernikhova Olga Alekseevna
Checked: teacher Yuryeva
Nadezhda Alexandrovna
Moscow, 2001
1 General concepts of the service sector page. 3
2 The process of providing car services page. 3
3 Rules for the provision of car service services page. 4
4 Features of the car service facility page. 5
5 Types of services provided by car service. 6
6 Documentation of services page. 8
7 Timing performance of work and provision of car service. 11
8 Form and procedure for payment for car service services page. 14
9 Accounting policy of car service enterprises page. 15
10 Capital accounting at car service enterprises page. 18
11 Accounting Money at car service enterprises. 19
12 Settlements with suppliers at car service enterprises page. 22
13 Accounting for fixed assets and intangible assets for car service enterprises. 23
14 Accounting reporting at car service enterprises page. 25
15 List of references page. 27
16 Applications page. 28 , 29
General concepts about the service sector.
The service sector is currently one of the important sectors of the national economy designed to meet the individual needs and needs of the country's population in various types services. Service industry as an industry economic activity is a set of organizations whose goal is to provide a variety of paid services for individual orders population. Thus, the service sector solves the most important socio-economic tasks and its importance in the life of society is steadily increasing.
One of the types of such services is car service.
The process of providing car services.
The process of providing car services consists of three interrelated elements:
1) accepting orders for services from the public;
2) execution of orders;
3) implementation of services.
Receiving orders from the public is the initial stage of the service delivery process. It includes the definition of the composition of the service. At the same time, at this stage, a number of technological operations are performed, which to a large extent affect the entire further production process (for example: identifying defects in vehicles to be repaired).
The next stage in the provision of services is direct production, the organization of which is largely determined by the nature of the services provided.
The final stage of the process of providing car services is the implementation of orders, i.e. bringing services to the consumer. One of the features inherent in enterprises service sector is the fact that they have direct contact with the consumer in the provision of services, i.e. in the course of their activities they carry out not only production, but also trading functions.
Rules for the provision of car services.
The relationship between car service enterprises that provide paid services and customers in the process of servicing them is governed by the rules for the provision of services, which determine the procedure for accepting and placing orders, executing orders, settlements with customers, as well as the property liability of both the enterprise and the customer. The rules are approved by the Government of the Russian Federation for certain industry groups of paid services. Currently, there are approved rules for the provision of paid services. The following applies to car service companies:
Rules for the provision of maintenance and repair services vehicles(approved by Decree of the Government of the Russian Federation of July 6, 1994 N 801).
Orders for paid services are issued both with special primary documents and by issuing tokens, coupons, cashier's checks, receipts, etc.
The following forms of documents are used at car service enterprises strict accountability:
BO-1 - a receipt - is issued for all types of repairs that require the consumption of materials;
BO-9 - cash register for receipt of revenue - is issued for urgent and minor repairs performed in the presence of the customer.
In places where orders are accepted, the Rules for the provision of services for the maintenance and repair of motor vehicles, as well as other information, which must necessarily contain:
Regulatory documents of the local administration on issues related to the scope of services for the maintenance and repair of vehicles;
Information about the consumer protection authority at the local
administration;
List of main types of services (works) and forms of their provision, as well as related and other services (works) and forms of service provided at the request of the consumer;
Copies of certificates for services subject to mandatory certification, as well as the name of the standards, mandatory requirements which should correspond to the quality of the services provided;
Copies of licenses for the right to provide specific types of services, works, if their licensing is provided for by the legislation of the Russian Federation;
Price lists (extracts from price lists) or prices for the types of services (works) provided, as well as prices for materials and spare parts used in this;
Information about the deadlines for fulfilling orders, the terms of the guarantee for the services provided (work performed);
A list of categories of citizens entitled to preferential services, information on the benefits and benefits provided for by the legislation of the Russian Federation for certain categories of consumers, including a list of documents required to obtain these benefits;
Samples standard contracts, work orders, acceptance certificates, receipts, tokens, receipts, coupons and other documents certifying the acceptance of the order by the contractor and payment for services (works) by the consumer.
If the provision of improper information (inaccurate or insufficiently complete) about the service (work), as well as about the contractor, resulted in the provision of a service (performance of work) that does not have the properties necessary for the consumer, the latter has the right to terminate the contract and demand compensation for the losses caused to him. In the event of harm to life, health or property of the consumer, he has the right to terminate the contract and demand compensation for the losses caused to him in full, unless the law provides for higher liability.
Features of the car service facility.
During the operation of the car, constructive and manufacturing deficiencies(defects), leading to a change in the technical condition of parts, assemblies, assemblies, as a result of which their natural wear occurs.
Distinguish mechanical, abrasive, corrosive and fatigue wear.
Mechanical wear occurs due to crushing or chipping of particles from the surface of parts, which causes a change in the mass and size of the part.
Abrasive wear is the result of scratching or cutting action of harder particles from both mating parts, particles introduced by air or trapped with lubricant.
corrosive wear is a consequence of the impact of an aggressive environment (acids, alkalis, oxygen) on the surface of parts.
fatigue wear is caused by exposure to repeated variable loads.
Most details road transport subjected to simultaneous wear of several types.
Deviation of the technical condition of the car (trailer) and its units from the established standards is called a malfunction. A malfunction of the car, which led to the termination of the transport process, is called a failure.
To ensure the smooth operation of road transport, it is necessary not only to monitor its condition daily during operation (lubrication, inspection, etc.), but also periodic holding repair. The uneven wear of individual components and parts that are part of a particular object of road transport required the development of a special system of preventive maintenance.
Types of services provided by car service
System Maintenance road transport is planned and preventive, and all work provided for each service is mandatory for full implementation. This system contributes to the constant maintenance of vehicles and trailers in working condition, reducing the rate of wear of parts, preventing failures and malfunctions, reducing fuel consumption and lubricants, improving the reliability and safety of operation and increasing the mileage of cars before repair.
Fixing, lubricating, refueling, adjusting, electrical and cleaning and washing works, carried out within the terms stipulated by the maintenance, allow to ensure normal working conditions for all systems and mechanisms of the car.
Maintenance is a preventive measure carried out forcibly in a planned manner after certain runs or hours of operation of the rolling stock. The frequency of maintenance is set according to the actual mileage in kilometers, taking into account the operating conditions. For each category of operating conditions, the highest maintenance interval is adopted for cars followed by buses and trucks.
Repair of rolling stock of road transport is intended for the regulated restoration and maintenance of vehicles and trailers, elimination of failures and malfunctions that occurred during operation or identified during maintenance. Repair work is carried out both on demand (after the occurrence of a corresponding failure or malfunction), and according to a plan after a certain mileage or operating time of the rolling stock.
There are two types of repair : capital and current. The latter, in turn, is divided into medium, small, and current (overhaul) maintenance. Major repairs, as a rule, are carried out at specialized repair enterprises, while current repairs are carried out at motor transport enterprises or at service stations.
Capital repair includes control and diagnostic, assembly, adjustment, metalwork, mechanical, copper, tin, wallpaper, electrical, tire repair, painting and other works. Repair work can be carried out on specific units, as well as on the rolling stock as a whole. During the overhaul, the unit is completely disassembled, defects are identified, individual parts are restored or replaced, then they are assembled, adjusted and tested. If a overhaul the whole car is subject, then it is also completely disassembled, all parts are defective, restored and replaced, assembled, and components and assemblies are regulated and tested.
Current a repair is one in which the unit is only partially disassembled, and only those parts whose service life is equal to the overhaul period are restored and replaced. Current repairs are usually carried out without removing the unit from the foundation. At the same time, the average current repair differs from the small one only in volume. repair work. Routine (between overhaul) maintenance is reduced to daily monitoring of the state of the equipment and elimination of minor malfunctions.
Accounting for the repair of vehicles should be kept by its types: capital and current, divided into medium, small and overhaul maintenance.
Documentaryregistration of services.
One of the most important functions of car service enterprises is the organization of documentary registration and operational accounting of accepted orders, control over their movement and safety, and settlements with customers.
An application for the provision of services is submitted by the owner of the vehicle in writing. Based on the application, the contractor assigns the customer the date and time of his arrival. If it is impossible to accept the vehicle for maintenance and repair, the application must indicate the reason for the refusal, certified by the signature of the responsible person.
Orders are placed upon presentation of an identity document of the consumer, a technical passport for the vehicle. The customer, who is not the owner of the vehicle, presents a certified in due course power of attorney for the right to dispose of a motor vehicle.
The enterprise - the consumer of services represents letter of guarantee indicating the scope of work, signed by the head service company and chief accountant. The representative of the customer presents a power of attorney for the right to hand over the vehicle for maintenance and repair and receive it.
When placing an order for the maintenance and repair of motor vehicles, it is prohibited to withdraw technical passports from the owners.
The customer, who has the right to extraordinary use of services, presents the relevant documents and a technical passport for the vehicle. At the same time, the right to extraordinary service is reserved for him even in cases where he uses a motor vehicle by proxy.
Acceptance for repair of vehicles and units is carried out by filling out documents of the established form.
A contract for maintenance and repair can be drawn up in the form of an order or other document of the established form, which must contain the following details:
Legal addresses of the contractor and consumer (last name, first name and patronymic of the customer, his phone number and address);
Mark, model of the vehicle, license plate, numbers of the main units;
The date of acceptance of the order, the timing of the start and execution of the order, the amount of the cash contribution;
Name of services (works), name of spare parts and materials of the contractor, their cost and quantity;
Contractor's warranty obligations;
Other details, including the liability of the parties for non-fulfillment or improper fulfillment of obligations specified in the agreement.
All orders placed on service maintenance, are registered in the order book, the entries in which are carried out by the master or dispatcher.
When drawing up a contract, if the vehicle is left at the enterprise for repair, the contractor is obliged to simultaneously draw up an acceptance certificate, which, upon acceptance of the vehicle, reflects its completeness, visible external damage and defects, as well as spare parts and material transferred by the consumer.
After placing an order, the consumer is given copies of the acceptance certificate and the contract.
The provision by a service company in the presence of a customer of such services as tire inflation, diagnostic work, some maintenance and repair work, washing, and others, can be carried out without filing an application and acceptance certificate. At the same time, a numbered coupon is issued, the left part of which, after the completion of work, is given to the consumer. Checks allowed cash registers when processing and paying for work. It is allowed to conduct mutual settlements with the consumer without the use of cash registers. In this case, the owner of the vehicle is issued a receipt of payment for the work performed.
For the repair of a motor vehicle, spare parts and materials provided by the consumer that meet the requirements of the current normative documentation or certified, if their mandatory certification is provided for by the current regulatory documents. The provision of spare parts and materials by the consumer is recorded in all copies of the acceptance certificate.
When rendering services (performing work) at the customer's home or in another place (on a garden plot in a garage, etc.), the contractor ensures that the employee arrives at the time agreed with the consumer. In this case, the customer is obliged to create the necessary conditions to carry out repair work.
Cash settlements with the population in the provision of services at the box office
collection points can be carried out using cash registers (KKM), which are subject to mandatory registration with the tax authorities.
Conducting cash transactions is entrusted to the acceptors of orders or cashiers, with whom agreements are concluded on full liability for the safety of the funds accepted by them, forms of strict accountability and for any damage caused by them both as a result of intentional actions, and as a result of negligent or dishonest performance of their duties , which include, in particular, the incorrect execution of monetary documents. At the same time, the enterprise must ensure the storage of funds and documents.
Cash, monetary documents and forms of strict accountability in departments consumer services should be stored in fireproof cabinets (safes). During the working day, it is allowed to store money in fireproof safes, which must be securely attached to the wall or ceiling, and workplace cashier must be equipped with a burglar alarm.
For the completed order, the customer receives a check printed by KKM and a receipt. The issued check must contain the following details:
Name of company;
taxpayer identification number (TIN);
Serial number of KKM;
Sequence number of the check;
Date of service provision;
Service cost;
Sign of the fiscal regime.
All cash registers use cash register tapes, and for each cash register there is a cashier-operator book certified by the tax authority. This book is in chronological order. The cash register tape is drawn up at the beginning and end of the day and is checked against the book of the cashier-operator.
Control tapes, the book of the cashier-operator and other documents confirming the conduct of cash settlements with customers are stored for five years.
Upon completion of work, the cashier is obliged to draw up a cash report and hand over the proceeds along with the cash report according to credit note to the cash desk of the enterprise or to the collector.
To account for funds, order takers and cashiers keep a statement of cash flow and the sale of services (F N4), which is compiled daily in two copies. It reflects information about the balance of money, the receipt of revenue and the expenditure of cash. Therefore, the statement is both a cash report and a report on the sale of services to the population. One copy of the statement, together with income and expenditure documents, is transferred to the accounting department of the enterprise, the other remains at the receiving point.
Terms of performance of work and provision of services.
Under the terms of the contract, the car service company is obliged to provide repair and maintenance services within the time period established by the contract and corresponding in quality to the mandatory requirements of the standards. If the consumer requests to perform additional work not provided for in the contract, then on the basis of an additional application, an annex to the contract is drawn up and a new deadline for the performance of work is set.
If the consumer does not agree to carry out work to eliminate malfunctions that threaten traffic safety, or if it is impossible to eliminate these malfunctions during the repair of the vehicle, the contractor makes a note in the contract: "The vehicle has defects that threaten traffic safety."
The consumer has the right to terminate the contract for the provision of services at any time without giving reasons, paying the contractor a fee for the work performed and indemnifying him for direct losses caused by the termination of the contract. After the execution or cancellation of the order, the contractor is obliged to submit to the owner of the vehicle a report on the consumption of spare parts and materials paid for by him and return their remains, as well as replaced (faulty) components and parts.
Upon termination of the contract, if the contractor either has not started to execute the order, or performs it so slowly that it becomes impossible to meet the deadline, the contractor is not entitled to claim reimbursement of his costs incurred in the process of providing the service, as well as payment for the already rendered service. At the request of the consumer, the advance payment paid in full and his product, spare parts and materials are returned to him.
In case of violation of the established deadlines for the start and end of the execution of the order, the contractor pays the consumer for each overdue day a penalty in the amount of 3% of the cost of the service, and if its cost separately (excluding the cost of materials) is not specified in the contract, from the total cost of the order.
The amount of the penalty collected by the customer cannot exceed the cost of the relevant type of service (work), and if the cost of the service is not determined by the contract, the total cost of the order.
In case of non-execution of the order within the established period, in addition to paying a penalty, the consumer must be refunded in full the premium for urgency, if such was provided for by the contract.
If the customer arrives to receive the vehicle later than three days (not counting weekends and holidays) after the deadline for fulfilling the order stipulated in the contract, the contractor has the right to direct the vehicle to a paid parking lot. The consumer pays the cost of its storage in accordance with the current price list. At the same time, if the consumer does not receive the vehicle within a month after a double written warning (with notification), the contractor shall recover from the customer all due payments in civil proceedings.
The vehicle is issued to the consumer or his representative after full payment for the work performed, upon presentation of a copy of the acceptance certificate and contract, documents proving the identity of the consumer, and for the representative - a power of attorney drawn up in the prescribed manner.
If the contract is lost, the customer is obliged to notify the contractor.
The issuance of a vehicle to the customer is made after the contractor controls the completeness and quality of the work performed, completeness and safety presentation motor vehicle.
All claims regarding the completeness or replacement of individual constituent parts vehicle, the customer is obliged to present to the contractor immediately upon receipt of it from maintenance and repair. Otherwise, he loses the right to invoke defects later.
In case of loss, damage, damage to a vehicle accepted from the customer, spare parts, materials, the contractor is obliged to notify the consumer about this no later than three days before the end of the work specified in the contract; provide the consumer with a vehicle, spare parts, materials of similar quality free of charge, and if it is impossible to do this, reimburse the double cost of the lost or damaged vehicles, spare parts, materials, as well as the costs incurred by the customer.
Upon detection of defects in the rendered repair and maintenance service, the customer has the right, at his choice, to demand the elimination of defects in the rendered service free of charge; a corresponding reduction in remuneration for the service rendered; gratuitous re-performance of work or reimbursement of expenses incurred by him to correct deficiencies with his own funds or by a third party.
The shortcomings of the service discovered during its provision must be eliminated by the contractor within the time period specified by the consumer. At the same time, the deadline for eliminating the shortcomings agreed upon by the parties is fixed in the contract or other document.
For violation of the deadlines for eliminating deficiencies provided for by this agreement, the contractor is obliged to pay the consumer a penalty in the amount of 3% of the cost of the service or the full cost of the order (excluding the cost of materials).
Claims for the quality and scope of the rendered maintenance and repair services may be submitted by the customer within the period specified in warranty obligations the contractor, and in their absence - within 6 months from the date of acceptance of the work. In case of repair of a motor vehicle or its unit, associated with the elimination of identified during warranty period defects, this period is extended by the time of work to eliminate defects.
If the consumer does not agree with the conclusion of the contractor on the submitted claim, the latter is obliged to accept and send the vehicle for additional examination or diagnosis to the bodies for certification of services in the field of maintenance and repair of vehicles.
Form and procedure for payment for car service services.
The form and procedure for payment (in cash or by bank transfer) for the maintenance and repair of vehicles is determined by agreement between the consumer and the contractor. The consumer is obliged to pay for the service provided by the contractor for the delivery of its entire volume, unless otherwise provided by the contract. He also pays for the cost of spare parts and materials used in the execution of the order.
If during the repair process it is necessary to perform additional work not provided for during the initial execution of the contract, the contractor has the right to perform these works without prior agreement with the consumer within the amount established during the execution of the contract. Otherwise, he is obliged to agree on the new cost with the consumer, and for the time of agreement, work with the vehicle is suspended. For violation of consumer rights, a car service company is liable in accordance with applicable law or an agreement between the customer and the contractor.
Accounting policy of enterprises
car service
Accounting policy is understood as a set of methods of conducting accounting: primary observation, cost measurement, current grouping and final generalization of facts economic activity.
The accounting policy at car service enterprises is formed by the chief accountant and approved by its head in the form of an order.
When forming accounting policy are based on the following assumptions:
Property isolation - the assets and liabilities of the organization exist separately from the assets and liabilities of the owners of this organization and other organizations;
Going Concern – the entity will continue to operate for the foreseeable future and has no intention or need to liquidate or substantially reduce operations and, therefore, liabilities will be discharged in due course;
Sequence of application of accounting policies - the adopted accounting policy will be applied consistently from one reporting year to another;
Time certainty of the facts of economic life - the facts of economic activity refer to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts.
In all cases, the accounting policy must meet the requirements of completeness, timeliness, prudence, priority of content over form, consistency and rationality.
When forming an accounting policy for a specific area of accounting, an organization chooses one of several methods allowed by law (for example, the method of calculating depreciation of fixed assets). The organization has the right to independently develop accounting methods in the absence of established norms and standards.
When forming the accounting policy of car service enterprises, the following are approved:
Working chart of accounts;
Forms of primary accounting documents;
Forms of documents for internal accounting reporting;
The procedure for conducting an inventory of property and liabilities;
Methods for valuation of assets and liabilities;
Document management rules;
Accounting information processing technology;
The order of control over business transactions and others.
The accounting policy formed by the organization is carried out from January 1 of the next reporting year. At the same time, it is applied by all branches, representative offices and other divisions, regardless of their location.
In an accounting policy order, an organization must disclose those accounting methods that have a significant impact on the assessment and decision-making on the basis of accounting information by interested users. Those accounting methods are recognized as significant, without knowledge of which it is impossible to reliably assess the property and financial condition, cash flow or results of the organization.
The following accounting methods are subject to disclosure:
Repayment of the cost of fixed assets, intangible assets, low-value and wearing items and other assets;
Estimates of inventories, goods, low-value and wearing items, work in progress, finished products;
Calculation of profit from the sale of products, work performed and services rendered;
Accounting for the independent development of these methods by the organization in the absence of such in the current regulatory documents on accounting.
Accounting policies are disclosed, as a rule, to external users of accounting information. The need for this is related to obtaining reliable information about the real state of affairs in the organization based on the knowledge of how certain financial indicators and what reflects their change in the analyzed period.
Changes in accounting policies that significantly affect the measurement and acceptance management decisions in the reporting year or for the coming year, as well as the reasons for these changes and an assessment of their consequences in value terms, are reflected in the accounting policy separately.
A change in accounting policy may take place in the following cases:
Reorganization (separation, merger, accession) of the organization;
Change of owners of the organization;
Changes in the regulatory framework or accounting legislation;
Development of new ways of keeping records (both by the Ministry of Finance of Russia and by the organization itself);
Other significant change in the operating conditions of a car service company.
For the purposes of comparability of accounting data, all changes in accounting policies must be introduced from the beginning of the financial year. Exceptions to this rule are possible if regulations accounting introduced new rules, which are given retroactive effect. In all other cases, the accounting policy of the organization should be unchanged throughout the year.
Changes in accounting policies that have had or are likely to have a significant impact on the financial position, cash flow or financial performance of a car service company are subject to separate disclosure in the financial statements. Information about them should include, at a minimum, the reason for the change in accounting policy; assessment of the consequences of these changes in monetary terms; an indication that the corresponding data of the periods preceding the reporting period included in the financial statements for the past year have been adjusted.
A change in accounting policy for the year following the reporting year is announced in an explanatory note to the organization's financial statements.
CAPITAL ACCOUNTING
Equity car service organization consists of statutory, reserve and additional, as well as retained earnings and other reserves.
Authorized capital is formed at the expense of contributions from owners: founders (participants) of economic companies (in the form of joint-stock companies, limited liability companies, etc.), municipalities, the state.
The authorized capital is necessary for the organization for its registration in the relevant body as a legal entity, as well as as a source of financing for its production activities.
Accounting and generalization of information about the formation, change in the size and state of the authorized capital of a car service enterprise is carried out on account 85 "Authorized capital". This account keeps records of deposits and shares at their original cost, as determined in the founding documents. Analytical and synthetic accounting of the authorized capital is carried out in the journal-warrant N 12 or another similar accounting register.
Accounting for operations on account 85 "Authorized capital" is carried out in the following order:
1. Registration of the authorized capital or re-registration of its size upwards: D 75 "Settlements with the founders" K 85 "Authorized capital".
2. Receiving funds, tangible and intangible property as a deposit:
D 50 (51.52), 01.04 ("Intangible assets"), 07 ("equipment for installation") K 75.
3. Transfer of contributions to participants: D 85 K 75.
Reserve capital formed by organizations in the manner prescribed by law and constituent documents.
The use of reserve capital funds is made to cover expenses that in other organizations that do not form reserve capital are directly related to losses. Thus, losses from economic activities, as well as unproductive losses of inventory items from natural disasters, are covered at the expense of reserve capital.
Accounting for reserve capital is kept on account 86 "Reserve capital", in the journal order N 12 or other similar register.
To account for the formation of reserve capital, the following accounting entries are provided for operations related to its formation and use:
1. D 88 "Retained earnings"
K 86 "Reserve capital" - the formation of capital at the expense of profit.
2. Use of capital to cover losses:
D 86 "Reserve capital" K 88 "Retained earnings".
3. Write-off of losses of inventory items from natural disasters: D 86 "Reserve capital" K 10 "Materials" (12 "MBP", 20 "Main production", 23 "Auxiliary production").
4. Pay off debts joint-stock company:
D 86 “Reserve capital” K 76 “Settlements with various debtors and creditors”.
To reflect an interim increase in the size of the assets of a car service enterprise that is not related to production results financial and economic activities, account 87 “Additional capital” is used.
Account 87 reflects indirectly or as a result of a direct change in the value of assets, an increase in the size of the organization's own funds, which occurred as a result of:
Increase in the value of property due to its revaluation;
Increase in assets due to the gratuitous receipt of property and funds;
Obtaining additional resources (cash or property) when selling shares in the case of an initial offering at a price exceeding the nominal value.
CASH ACCOUNTING
Cash is money accumulated in cash and non-cash forms of the organization and other funds that are easily convertible into money.
Car service enterprises, like other organizations, regardless of the organizational and legal forms of ownership and scope of activity, are required to keep funds in banking institutions. Organizations must make settlements for their obligations in a non-cash manner through banks or using other forms of non-cash payments established by the legislation of the Russian Federation (bills and others).
Car service enterprises in the course of their activities can also use cash. Such settlements do not contradict the law if they are organized in accordance with the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Bank of Russia dated September 22, 1993 N 40.
When making cash payments, car service enterprises must have a cash desk and keep a cash book in accordance with the established form KO-4.
Settlements between legal entities within one day should not exceed 10,000 rubles. For cash settlements between organizations in excess of the established limit, a fine is provided.
Cash received at the cash desk of the enterprise should be handed over to banking institutions for subsequent crediting to the account. The term and procedure for the delivery of cash to the bank are determined individually for each organization. An organization can have cash in its cash desk only within the limit set by the bank in agreement with the head of the enterprise.
An enterprise can receive cash for wages and other needs by checkbook directly from banking institutions. At the same time, the procedure for the targeted spending of the money received should be observed (for example, funds received for the payment of wages cannot be spent on the purchase of equipment or goods).
Accounting for the availability and movement of funds in the cash desk is kept on the active account 50 “Cashier”.
Cash transactions:
1. Sale of goods (works, services) for cash:
D 50 - K 46 ("Sale of products (works, services");
2. Cash deposited from the cash desk to the current account:
D 51 - K 50.
3. Received funds to the cashier from the settlement account for the payment of wages, for the household needs of the enterprise:
D 50 - K 51.
4. Issued wage from the cash desk of the enterprise:
D 70 - K 50.
5. Issued from the cash desk to the sub-report:
D 71 - K 50.
6. Return to the cashier from an accountable person:
D 50 - K 71.
7. Payment to suppliers:
D 60 - K 50.
To open a current account, an organization must prepare and submit to the bank the following documents:
Application for opening an account;
Notarized copies of constituent documents;
copy of the certificate tax authority on registration of a car service enterprise as a taxpayer;
Copies of documents on registration as payers in Pension Fund, Compulsory Medical Insurance Fund, Employment Fund, Social Insurance Fund;
Notarized signature card
head and old accountant with an imprint of the company's seal.
Reflection of operations on the current account in the accounting
accounting is carried out on account 51 “Settlement account”. Analytical accounting of transactions on the current account is carried out in
journal-order N 2 on the credit of account 51 and in the statement N 2 on
debit of account 51 on the basis of bank statements on the settlement
account and the monetary settlement documents attached to them.
Some account transactions:
1. Sale of goods (works, services):
D 51 - K 62.
2. Taxes are listed in the budget: D 68 - K 51.
3. The amount of the received short-term loan is reflected:
D 51 - K 90.
4. Payment to the founders of the accrued amounts of income (dividends) from participation in the enterprise:
D 75 - K 51.
Reflection in accounting of currency transactions related to the movement of funds is in many respects similar to the reflection of operations on a current account.
The main document that regulates the implementation of operations on a currency account is the Law of the Russian Federation of October 9, 1992 N 3615-1 "On currency regulation and currency control".
In accounting, the amounts of foreign exchange transactions are reflected in the currency of the Russian Federation (in rubles) at the exchange rate for the corresponding date. In this regard, there is a need to accurately determine the date of transactions in foreign currency, the corresponding list of which is given in PBU 3/2000 “Accounting for assets and liabilities whose value is expressed in foreign currency”.
Reflection of operations on the currency account is carried out on account 52 "Currency account".
Settlements with suppliers
Suppliers- These are enterprises that supply goods, works, services, as a rule, on contractual terms.
Information on settlements with suppliers and contractors is summarized on account 60 “Settlements with suppliers and contractors” for:
Received inventory items;
Completed and accepted works;
Consumed services, including the provision of electricity, gas, steam, water, as well as services for the delivery or processing of material assets, settlement documents for which are accepted and payable through a bank;
Inventory assets, works and services, settlements for which are made in the order of planned payments;
Excess inventory items identified upon acceptance,
Received transportation services, including shortfalls and fare overruns.
All settlements with suppliers are reflected in account 60.
The debit of account 60 reflects the amount of payment for the received products, works or services
The credit of account 60 includes the amount indicated in the settlement documents within the limits of the amounts accepted for payment.
Accounting for settlements with buyers and customers at car service enterprises is kept on account 62 “Settlements with buyers and customers”.
Accounting for settlements with accountable persons is kept on account 71 “Settlements with accountable persons”.
Accounting for fixed assets and
intangible assets.
Fixed assets are part of the property used as a means of labor in the production of products, performance of work and provision of services.
The means of labor, classified as basic, are used for a period exceeding 12 months. Items with a useful life of less than 12 months are treated as current assets regardless of their value.
Property with a value of less than MMOT does not apply to fixed assets, regardless of its useful life.
The useful life is defined as the period during which the means of labor is used by the organization to generate income or serve to achieve the goals of the enterprise. It is set for fixed assets accepted by the enterprise for accounting.
Fixed assets include the following assets:
Buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household inventory and accessories;
Working, productive, breeding stock, perennial plantations;
Leased fixed assets.
Inventory accounting of fixed assets.
The accounting unit of fixed assets is an inventory item. The concept of an inventory object as a unit of accounting is defined in the Accounting Regulation "Accounting for Fixed Assets" (PBU 6/97), which came into effect on January 1, 1998.
An inventory item of fixed assets is an object with all fixtures, accessories or a separate structurally separate item designed to perform certain independent functions. An independent inventory object is also designed to perform certain work a complex of structurally articulated objects that are a single whole.
Fixed assets are valued in accounting at their initial cost, which consists of the actual costs of the car service enterprise for the acquisition, construction or manufacture (net of VAT and other taxes).
The list of costs for the acquisition of fixed assets includes:
Amounts paid to the supplier in accordance with the contract;
Amounts paid to organizations for the implementation of work under a construction contract;
Registration fees and state fees associated with the acquisition of fixed assets for an object;
Non-refundable taxes paid in connection with the acquisition of an item of property, plant and equipment;
Remuneration to intermediaries through which an item of property, plant and equipment was acquired.
At initial cost, an inventory object is accounted for during the period of its stay in the organization.
AT actual costs the acquisition of fixed assets should not include general business or other similar expenses, unless they are directly related to the acquisition of fixed assets.
Fixed assets are divided into production and non-production. Accounting for both is carried out on the basis of primary documentation: an act of acceptance for operation, an invoice from a supplier, invoices, shipping documents
The costs of acquiring fixed assets are. capital investments from the car service enterprise.
Therefore, operations for the acquisition of fixed assets are reflected in the accounting on account 08 "Capital investments".
When the organization receives fixed assets from the founders, the following entries are made:
D 75 "Settlements with the founders" to 85 "Authorized capital" - the debt of the founders on the contribution to the authorized capital of the enterprise is reflected;
D 01 - K75 - the founders provided the main production to the organization.
Depreciation charges are reflected on account 02 “Depreciation of fixed assets”. The expenditure of the accumulated depreciation fund is not reflected separately in the accounting of car service enterprises.
Reflection in accounting of the disposal and sale of fixed assets, as well as financial results
From these operations it is made on account 47 "Sale and other disposal of fixed assets".
Intangible assets- This is a special type of property of the organization. These include rights arising from copyright agreements on works of science, literature, art, computer programs, etc.
Intangible assets are reflected in the financial statements (balance sheet) at their residual value.
Depreciation of intangible assets is charged in one of two ways: linear (based on the rates calculated by the organization on the basis of their useful life); writing off the cost in proportion to the volume of products (works, services) produced.
Operations for the disposal of intangible assets:
D 48 "Sale of other assets" - K "Intangible assets" - for the initial cost of the object;
D 05 "Depreciation of intangible assets" - K 48 - for the amount of accrued depreciation:
D 48 - K 80 "Profits and losses" - in the amount of the financial result from the disposal of intangible assets.
For the inventory value of the intangible asset, the following entry is made:
D 04 - K 08.
In case of gratuitous receipt of intangible assets, they are reflected:
D 04 - K 87 "Additional capital".
ACCOUNTING STATEMENTS FOR
CAR SERVICE ENTERPRISES
Financial statements are a system of indicators reflecting the property and financial position of the organization as of the reporting date, as well as the financial results of its activities for reporting period.
The financial statements of a car service organization consist of:
balance sheet;
Profit and loss statement;
Cash flow statement;
Annexes to the balance sheet and other reports provided for by the regulatory acts of the regulatory accounting system;
Explanatory note;
An auditor's report confirming the reliability of the financial statements of the car service enterprise, if it is in accordance with federal laws subject to mandatory audit.
The financial statements of a car service enterprise should give a reliable and complete picture of the property and financial position organization, about its changes, as well as about financial results organization's activities.
Financial statements are signed by the head and chief accountant of the enterprise.
List of used literature:
1 Kamyshanov P. I., Kamyshanov A. P., Kamyshanova L. I. A practical guide to accounting - M., Elista: APP "Dzhangar", 2000 -600s.
2 Egorova S. K., Denisova K. Ya.
Fundamentals of accounting and auditing in the service sector: Textbook / Ed. Prof. S. K. Egorova - M: Jurist, 2000 - 382 p.
3 Accounting. Taxes. Right. Newspaper NN 04.10 2001.
Tutoring
Need help learning a topic?
Our experts will advise or provide tutoring services on topics of interest to you.
Submit an application indicating the topic right now to find out about the possibility of obtaining a consultation.
Decree of the Government of the Russian Federation of April 11, 2001 N 290
"On approval of the Rules for the provision of services (performance of work) for the maintenance and repair of motor vehicles"
See the list of rules for certain types of services approved by the Government of the Russian Federation
In accordance with Article 38 of the Law of the Russian Federation "On Protection of Consumer Rights", the Government of the Russian Federation decides:
1. Approve the attached Rules for the provision of services (performance of work) for the maintenance and repair of motor vehicles.
2. Recognize as invalid:
Decree of the Government of the Russian Federation of June 24, 1998 N 639 "On approval of the Rules for the provision of services (performance of work) for the maintenance and repair of motor vehicles" (Collected Legislation of the Russian Federation, 1998, N 26, Art. 3090);
paragraph 8 of the amendments and additions made to the acts of the Government of the Russian Federation on the certification of products and services, approved by the Decree of the Government of the Russian Federation of October 2, 1999 N 1104 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1999, N 41, Art. 4923).
Rules for the provision of services (performance of work) for the maintenance and repair of motor vehicles (approved by Decree of the Government of the Russian Federation of April 11, 2001 N 290)
1. These Rules, developed in accordance with the Law of the Russian Federation "On the Protection of Consumer Rights", govern relations arising between the consumer and the contractor in the provision of services (performance of work) for the maintenance and repair of motor vehicles and their components (hereinafter referred to as motor vehicles ).
2. The terms used in these Rules mean the following:
"consumer" - a citizen who intends to order, or ordering, or using services (work) for the maintenance and repair of motor vehicles solely for personal, family, household and other needs not related to entrepreneurial activities;
"executor" - an organization, regardless of the organizational legal form, as well as an individual entrepreneur providing consumers with services (performing work) for the maintenance and repair of motor vehicles under a reimbursable contract (hereinafter referred to as the contract).
II. Information about services (works), the procedure for accepting orders and drawing up contracts
3. The contractor is obliged to bring to the attention of the consumer the company name (name) of his organization, location (legal address) and the mode of its work. This information must be posted on the sign.
The contractor - an individual entrepreneur must provide information about state registration indicating the name of the body that registered it.
In the event of a temporary suspension of the organization's activities for sanitary, repair and other measures, the contractor is obliged to inform consumers about the date of suspension of work and the time during which the organization will not carry out its activities.
If the type of activity carried out by the contractor is subject to licensing, the consumer must be provided with information about the number of the license, its validity period and the authority that issued the license.
4. Before the conclusion of the contract, the contractor is obliged to provide the consumer with the necessary reliable information about the services provided (works performed), which ensures the possibility of their right choice.
This information must be placed in the room where orders are received, in a place convenient for viewing, and must contain:
a) a list of services provided (works performed) and forms of their provision;
b) the names of the standards, the mandatory requirements of which must comply with the services provided (work performed);
c) information on the mandatory confirmation of the conformity of the services provided (works performed) established requirements, if such services (works) are subject to mandatory confirmation of conformity (number and validity period of the document confirming compliance, the authority that issued it);
d) prices for services rendered (works performed), as well as prices for spare parts and materials used in this case, and information on the procedure and form of payment;
e) warranty periods, if any;
f) information on the timing of orders;
g) an indication of a specific person who will provide a service (perform work) and information about him, if it matters based on the nature of the service (work).
5. Information on the mandatory confirmation of the compliance of the services provided (works performed) with mandatory requirements that ensure their safety for the life and health of consumers, the environment and the prevention of harm to consumers' property is also provided in the form of marking in accordance with the established procedure with a conformity mark.
6. The contractor is also obliged to provide the consumer for review:
a) these Rules;
b) the address and telephone number of the consumer rights protection unit of the local government, if such a unit exists;
c) samples of contracts, work orders, acceptance certificates, receipts, coupons and other documents certifying the acceptance of the order by the contractor, execution of the contract and payment for services (works) by the consumer;
d) a list of categories of consumers entitled to receive benefits, as well as a list of benefits provided in the provision of services (performance of work), in accordance with federal laws and other regulatory legal acts.
The contractor is obliged to inform the consumer, at his request, of other information related to the contract and the relevant service (work performed).
7. After the provision of the service (performance of work), the consumer must be brought to the attention by providing technical documentation, marking or otherwise accepted for certain types of services (works), the following information:
a) on the rules and conditions for the effective and safe use of the results of the provision of services (performance of work);
b) on the service life or shelf life, as well as on the necessary actions of the consumer after the expiration of the specified periods and the possible consequences of failure to perform such actions, if after the expiration of the specified periods the motor vehicles pose a danger to the life, health and property of the consumer or become unsuitable for their intended use .
8. The contractor is obliged to timely provide the consumer with information about his organization and about the services provided (works performed) in a clear and accessible form, also in cases where the service is carried out outside the permanent location of the organization (in temporary premises, mobile teams, etc.).
9. Information must be communicated to the consumer in Russian and additionally, at the discretion of the performer, in the state languages of the constituent entities of the Russian Federation and the native languages of the peoples of the Russian Federation.
10. The contractor is obliged to comply with the established (announced) mode of operation, which for state and municipal organizations established respectively by the executive authorities of the constituent entities of the Russian Federation and local governments.
The mode of operation of organizations of a different organizational and legal form, as well as individual entrepreneurs, is established by them independently.
11. The contractor is obliged to have a book of reviews and suggestions, which is provided to the consumer at his request.
12. The contractor accepts for implementation (performance) only those services (works) that correspond to the nature of its activities.
The provision of services (performance of works) is carried out on a preliminary request or without it.
An application for the provision of a service (performance of work) can be submitted by the consumer to writing as well as orally (by phone). On the basis of the application, the contractor sets the date and time for the consumer to arrive and provide the motor vehicle for the provision of the service (performance of work). The Contractor is obliged to ensure registration of applications.
If the consumer does not arrive at the place of work at the appointed time, then his service is carried out in the order of the general queue.
13. The contractor is obliged to conclude an agreement if it is possible to provide the declared service (perform the declared work).
The Contractor is not entitled to give preference to one consumer over another in relation to the conclusion of the contract, except as provided by law and other regulatory legal acts.
14. The contract is concluded upon presentation by the consumer of an identity document, as well as documents proving the ownership of the motor vehicle (registration certificate, passport of the motor vehicle, reference-account). When handing over for repair individual components of a motor vehicle that are not numbered, the presentation of these documents is not required.
The consumer, who is not the owner of the motor vehicle, presents a document confirming the right to operate the motor vehicle.
A consumer who enjoys the right to preferential service presents documents confirming that he has such a right. The right to preferential service is retained by him even in cases where he uses a motor vehicle by proxy.
When drawing up and fulfilling the contract, the documents presented by the consumer are not withdrawn.
15. The contract is concluded in writing (work order, receipt or other document) and must contain the following information:
a) company name (name) and location (legal address) of the executing organization (for an individual entrepreneur - last name, first name, patronymic, information on state registration);
b) last name, first name, patronymic, phone number and address of the consumer;
c) the date of acceptance of the order, the timing of its execution. If the provision of services (performance of work) is carried out in installments during the term of the contract, the contract must accordingly provide for the terms (periods) for the provision of such services (performance of such work). By agreement of the parties, the contract may also provide for intermediate deadlines for the completion of certain stages of the provision of services (performance of work);
d) the price of the service (work performed), as well as the procedure for its payment;
e) brand, model of motor vehicle, state license plate, numbers of main units;
f) the price of a motor vehicle, determined by agreement of the parties;
g) a list of services rendered (works performed), a list of spare parts and materials provided by the contractor, their cost and quantity;
h) a list of spare parts and materials provided by the consumer, indicating information on the mandatory confirmation of their compliance with mandatory requirements, if such requirements are established by federal laws or in accordance with the procedure established in accordance with them, in particular standards;
i) warranty periods for the results of work, if any;
j) position, surname, name, patronymic of the person accepting the order (drawing up the contract), his signature, as well as the signature of the consumer;
k) other necessary data related to the specifics of the services provided (works performed).
16. The contractor is obliged to provide the service (perform work) specified in the contract, using its own spare parts and materials, unless otherwise provided by the contract.
17. An agreement executed in the presence of the consumer (tire inflation, diagnostic work, some maintenance and repair work, washing, and others) can be executed by issuing a receipt, token, coupon, cash receipt etc.
18. If the consumer leaves the contractor a motor vehicle for the provision of services (performance of work), the contractor is obliged to draw up an acceptance certificate simultaneously with the contract, which indicates the completeness of the motor vehicle and visible external damage and defects, information on the provision by the consumer of spare parts and materials indicating their exact name, description and price.
Acceptance certificate is signed responsible person the performer and the consumer and is certified by the seal of the performer.
Copies of the contract and acceptance certificate are issued to the consumer.
19. In case of loss of the contract, the consumer must notify the contractor. In this case, the motor vehicle is issued to the consumer on the basis of his written application upon presentation of a passport or other identification document.
20. The consumer has the right, at his choice, to entrust the contractor with certain types of maintenance and repair work.
The contractor is not entitled to provide additional services (perform work) for a fee without the consent of the consumer, as well as condition the provision of some services (performance of work) on the mandatory performance of others.
The consumer has the right to refuse to pay for services rendered without his consent (work performed), and if they have already been paid, to demand the return of the amounts paid for them.
21. The contractor is obliged to immediately warn the consumer and, until receiving instructions from him, suspend the provision of the service (performance of work) in the event of:
a) detection of unsuitability or poor quality of spare parts and materials received from the consumer;
b) if compliance with the instructions of the consumer and other circumstances depending on the consumer may reduce the quality of the service provided (work performed) or entail the impossibility of completing it on time.
22. The contractor who did not warn the consumer about the circumstances specified in paragraph 21 of these Rules or continued to provide the service (performance of work) without waiting for the expiration of the period specified in the contract (and in its absence, a reasonable period for responding to the warning) or not taking into account the timely indication of the consumer on the termination of the provision of services (performance of work), is not entitled to refer to these circumstances when presenting to him or them to the consumer the relevant requirements.
If the consumer, despite a timely and reasonable warning from the contractor, does not replace unsuitable or substandard spare parts and materials within a reasonable time, does not change instructions on the method of providing the service (performance of work), or does not eliminate other circumstances that may reduce the quality of the service provided ( performed work), the contractor has the right to terminate the contract and demand full compensation for losses.
III. Procedure for payment for services rendered (work performed)
23. The consumer is obliged to pay for the service provided by the contractor (work performed) in the manner and within the time specified in the contract.
The consumer is obliged to pay the contractor for the rendered service (work performed) after its final completion by the contractor. With the consent of the consumer, the work can be paid by him at the conclusion of the contract in full or by issuing an advance.
Spare parts and materials provided by the contractor are paid by the consumer at the conclusion of the contract in full or in the amount specified in the contract, with the condition of final payment upon receipt by the consumer of the service provided by the contractor (work performed), unless a different procedure for payment for spare parts and materials of the contractor is provided by the agreement sides.
In accordance with the contract, spare parts and materials can be provided by the contractor on credit, including the condition of payment by the consumer in installments.
24. The price of the service provided (work performed) in the contract is determined by agreement between the contractor and the consumer. If for any type of service (work) the price is set or regulated by state bodies, then the price determined by the contract between the contractor and the consumer cannot be higher than it.
25. An estimate may be drawn up for the provision of the service (performance of work) provided for by the contract. Drawing up such an estimate at the request of the consumer or contractor is mandatory.
In cases where the service (work) is provided (performed) in accordance with the estimate drawn up by the contractor, the estimate becomes part of the contract from the moment it is confirmed by the consumer.
26. Estimates may be approximate or firm. In the absence of other indications in the contract, the estimate is considered firm.
The contractor is not entitled to demand an increase in a firm estimate, and the consumer - its reduction, including in the case when at the time of the conclusion of the contract it was impossible to provide for the full amount of services to be provided (performance of work) or the costs necessary for this.
The contractor has the right to demand an increase in the firm estimate in case of a significant increase in the cost of spare parts and materials provided by the contractor (as well as services provided to him by third parties), which could not be foreseen at the conclusion of the contract. If the consumer refuses to comply with this requirement, the contractor has the right to terminate the contract in judicial order.
If there was a need to provide additional services(performance of additional work) and a significant excess for this reason of the approximate estimate, the contractor is obliged to warn the consumer in a timely manner. If the consumer has not agreed to exceed the approximate estimate, he has the right to refuse to perform the contract. In this case, the contractor may require the consumer to pay for the rendered part of the service (performed part of the work).
The contractor, who did not warn the consumer in a timely manner about the need to exceed the approximate estimate, is obliged to fulfill the contract, while retaining the right to pay for the service (work) within the approximate estimate.
IV. The procedure for the provision of services (performance of work)
27. The quality of the services provided (works performed) must comply with the terms of the contract, and in the absence of quality requirements in the contract or if they are insufficient, the requirements usually imposed on the quality of services (works) of this kind.
If federal laws or in accordance with the procedure established in accordance with them, in particular standards, provide for mandatory requirements for the services provided (work performed), the contractor must provide a service (perform work) that meets these requirements.
28. The Contractor is obliged to provide a service (perform work) within the time limits stipulated by the contract.
When rendering services (performing work) with a visit to the consumer, the contractor ensures the presence of his employees, the delivery of spare parts and materials, technical means and tools at the time agreed with the consumer, and the consumer is obliged to create the necessary conditions for the provision of services (performance of work).
29. The request of the consumer for the provision of additional services (performance of additional work) is formalized by the contract.
30. If in the course of the provision of services (performance of work) deficiencies that threaten traffic safety are identified, the performer is obliged to act in the manner prescribed by paragraph 21 of these Rules.
If the consumer does not agree with the work to eliminate malfunctions identified in the process of providing services (performance of work) and threatening traffic safety, or if it is impossible to eliminate these malfunctions in the process of repairing a motor vehicle in all copies of the acceptance certificate or in another document confirming acceptance, a record of such failures is made. The specified record is certified by the responsible person of the contractor and the consumer.
31. The consumer has the right at any time to check the progress and quality of the provision of services (performance of work), without interfering in the activities of the contractor. The contractor is obliged to ensure the possibility of the consumer being in the production premises, taking into account the observance of the technological mode of operation, safety regulations, fire safety and industrial sanitation.
32. The consumer has the right to terminate the contract at any time by paying the contractor a part of the price in proportion to the part of the service rendered (work performed) before receiving a notice of termination of the said contract and reimburse the contractor for the expenses incurred by him up to that moment in order to fulfill the contract, if they are not included in the specified part of the price of the service (work).
33. The motor vehicle is issued to the consumer or his representative after full payment for the service rendered (work performed) upon presentation of the acceptance certificate and contract (receipt, etc.), passport or other identification document, and for the representative of the consumer - also a power of attorney drawn up in the prescribed manner.
34. The issuance of a motor vehicle to the consumer is carried out after the contractor controls the completeness and quality of the service rendered (work performed), completeness and safety of the trade dress of the motor vehicle.
35. The consumer is obliged, in the manner and within the time limits stipulated by the contract, to check, with the participation of the contractor, the completeness and technical condition of the motor vehicle, as well as the volume and quality of the service provided (work performed), the serviceability of the components and assemblies that have undergone repair, and accept the service provided (performed job). Upon detection of deviations from the contract that worsen the result of the service rendered (work performed), the replacement of components, the incompleteness of the motor vehicle and other shortcomings, the consumer is obliged to immediately report this to the contractor. These shortcomings must be described in the acceptance certificate or other document certifying acceptance, which is signed by the responsible person of the contractor and the consumer. The consumer, who discovered shortcomings when accepting an order, has the right to refer to them if these shortcomings were specified in the acceptance certificate or other document certifying acceptance, or the possibility of subsequent presentation of requirements for their elimination.
Unless otherwise provided by the contract, the consumer who accepted the order without checking is deprived of the right to refer to defects that could be detected during the usual method of acceptance (obvious defects).
The consumer who, after accepting the order, discovered that the execution of the order did not comply with the contract or other shortcomings that could not be established with the usual method of acceptance (hidden shortcomings), including those that were deliberately hidden by the contractor, are obliged, upon their discovery, to notify the contractor about this within a reasonable time .
After the execution of the contract or the consumer's refusal to fulfill it, the contractor is obliged to issue to the consumer invoices for the numbered units newly installed on the motor vehicle, submit to the consumer a report on the expenditure of spare parts and materials paid for by him and return their balances or, with the consent of the consumer, reduce the price of the service (work) taking into account the cost of unused spare parts and materials remaining with the contractor, as well as return the replaced (faulty) components and parts.
36. In case of complete or partial loss (damage) of the motor vehicle (spare parts and materials) received from the consumer, the contractor is obliged to notify the consumer about this and within 3 days transfer the motor vehicle (spare parts and materials) of the same quality to the consumer free of charge or reimburse in 2 times the price of the lost (damaged) motor vehicle (spare parts and materials), as well as the costs incurred by the consumer.
In the case of the provision of a service (performance of work) using spare parts and materials provided by the consumer, the contractor is exempted from liability for their complete or partial loss (damage), if the consumer is warned by the contractor about their special properties that may entail their complete or partial loss ( damage).
37. In the event of a disagreement between the consumer and the contractor regarding the shortcomings of the service provided (work performed) or their reasons, the contractor is obliged, on his own initiative or at the request of the consumer, to send the motor vehicle for examination and pay for its implementation.
If the examination establishes the absence of violations by the contractor of the terms of the contract or a causal relationship between the actions of the contractor and the identified shortcomings, the expenses for the examination shall be borne by the party on whose initiative (requirement) it was carried out, and if the examination is appointed by agreement of the parties, the contractor and the consumer equally.
V. Responsibility of the performer
38. For non-fulfillment or improper fulfillment of obligations under the contract, the performer shall be liable under federal laws and the contract.
39. If the consumer is not given the opportunity to obtain information about the service (work) at the conclusion of the contract, he has the right to demand from the contractor compensation for losses caused by unreasonable evasion from concluding the contract, and if the contract is concluded, terminate it within a reasonable time and demand the return of the paid for services ( work) amount and compensation for other damages.
The Contractor, who has not provided the consumer with complete and reliable information about the service (work), shall be liable, provided for in paragraph 40 of these Rules, for the shortcomings of the service (work) that arose after it was accepted by the consumer due to the lack of such information.
40. In case of detection of shortcomings in the service provided (work performed), the consumer has the right, at his choice, to demand from the contractor:
a) gratuitous elimination of defects;
b) a corresponding reduction in the price set for the work;
c) gratuitous re-performance of work;
d) reimbursement of expenses incurred by him to correct deficiencies on his own or by third parties.
The consumer has the right to terminate the contract and demand full compensation for losses if, within the period established by the contract, the shortcomings of the service rendered (work performed) are not eliminated by the contractor. The consumer also has the right to terminate the contract if he finds significant shortcomings in the service provided (work performed) or significant deviations from the terms of the contract.
The consumer also has the right to demand full compensation for losses caused to him in connection with the shortcomings of the service provided (work performed). Losses are reimbursed within the time limits established to meet the relevant requirements of the consumer.
41. Claims related to shortcomings of the rendered service (performed work) may be presented upon acceptance of the rendered service (performed work), in the course of rendering the service (performance of work) or, if it is impossible to detect shortcomings in the acceptance of the rendered service (performed work), in during the warranty period, and in its absence - within a reasonable time, within 2 years from the date of acceptance of the service rendered (work performed).
42. The contractor is responsible for the shortcomings of the service rendered (work performed), for which the warranty period is not established, if the consumer proves that they arose before he accepted it or for reasons that arose before that moment.
The Contractor is responsible for the shortcomings of the rendered service (performed work), for which the warranty period is established, unless he proves that they arose after the acceptance of the rendered service (performed work) by the consumer as a result of his violation of the rules for using the result of the rendered service (performed work), actions of third parties or force majeure.
In the event that the warranty period provided for by the contract is less than 2 years and the defects in the service provided (work performed) are discovered by the consumer after the expiration of the warranty period, but within two years, the consumer has the right to make claims under paragraph 40 of these Rules if he proves that such defects arose before he accepted the result of the rendered service (work performed) or for reasons that arose before that moment.
43. Shortcomings of the rendered service (performed work) must be eliminated by the performer within the reasonable period specified by the consumer, which is indicated in the contract.
44. In the event that significant shortcomings of the rendered service (performed work) are revealed, the consumer has the right to present the contractor with a demand for the free elimination of shortcomings, if he proves that the shortcomings arose before he accepted the result of the rendered service (performed work) or for reasons that arose before that moment. This requirement may be brought if such shortcomings are discovered after 2 years from the date of acceptance of the result of the rendered service (performed work), but within the service life established for the result of the rendered service (performed work) or within 10 years from the date of acceptance of the result of the rendered service (work performed) by the consumer, if the service life is not established. If this requirement is not satisfied within 20 days from the date of its presentation by the consumer or the discovered defect is irreparable, the consumer, at his choice, has the right to demand:
a) a corresponding reduction in the price for the service rendered (work performed);
b) reimbursement of expenses incurred by him to eliminate the shortcomings of the rendered service (performed work) on his own or by third parties;
c) termination of the contract and compensation for damages.
45. The contractor who provided spare parts and materials for the provision of services and performance of work is responsible for their quality in accordance with the rules of the seller's responsibility for goods inadequate quality in accordance with the civil legislation of the Russian Federation.
46. If the contractor violated the terms for the provision of a service (performance of work), the dates for the start and (or) end of the provision of a service (performance of work) and (or) the intermediate terms for the provision of a service (performance of work) or during the provision of a service (performance of work) it became obvious, that it will not be completed on time, the consumer, at his choice, has the right:
a) assign a new term to the contractor;
b) entrust the provision of services (performance of work) to third parties for a reasonable price or perform it on their own and require the contractor to reimburse the costs incurred;
c) demand a reduction in the price for the provision of a service (performance of work);
d) cancel the contract.
47. The consumer is also entitled to demand full compensation for losses caused to him in connection with the violation of the terms for the provision of services (performance of work). Losses are reimbursed within the time limits established to meet the relevant requirements of the consumer.
48. The new terms for the provision of services (performance of work) appointed by the consumer are drawn up by the contract.
If the contractor fails to comply with the new deadlines, the consumer has the right to present him with other requirements established by paragraph 46 of these Rules.
49. Upon termination of the contract, the performer shall not be entitled to claim reimbursement of his expenses incurred in the process of providing the service (performing work), as well as payment for the service rendered (performed work), unless the consumer has accepted the rendered service (performed work).
50. In case of violation of the established deadlines for the provision of a service (performance of work) or new deadlines assigned by the consumer, the contractor shall pay the consumer for each day (hour, if the deadlines are determined in hours) of delay a penalty (penalty) in the amount of 3 percent of the price for the provision of the service (performance of work), and if the price for the provision of a service (performance of work) is not determined by the contract, - the total price of the service (work). The contract may establish a higher amount of the penalty (fines).
A penalty (penalty) for violation of the deadlines for the start of the provision of the service (performance of work), its stage (if the stages of the provision of the service (performance of work) are defined in the contract) shall be charged for each day (hour, if the terms are specified in the contract in hours) of delay until the start of the provision of the service (performance of work), its stage or presentation by the consumer of the requirements provided for in paragraph 46 of these Rules.
A penalty (penalty) for violation of the deadlines for the completion of the provision of a service (performance of work), its stage (if the stages of the provision of a service (performance of work) are defined in the contract) shall be charged for each day (hour, if the terms are specified in the contract in hours) of delay until the end of the provision of the service (performance of work), its stage or presentation by the consumer of the requirements provided for in paragraph 46 of these Rules.
The amount of the penalty (penalties) collected by the consumer cannot exceed the price separate species provision of a service (performance of work) or the total price of the order, if the price of performing a particular type of service (work) is not specified in the contract.
51. In case of non-execution of the order within the established time limits, in addition to paying the penalty, the consumer must be refunded in full the extra charge for urgency, if such was provided for by the contract.
52. Losses caused to the consumer are subject to compensation in full in excess of the penalty (penalties) established by law or the contract, unless otherwise provided by law.
Satisfaction of the consumer's requirements for the gratuitous elimination of deficiencies or for the re-provision of the service (performance of work) does not relieve the contractor from liability in the form of payment of a penalty for violating the deadline for the provision of the service (performance of work).
53. Damage caused to the life, health and property of the consumer as a result of deficiencies in the rendered service (performed work) for the maintenance and repair of motor vehicles is subject to compensation in full in the manner prescribed by federal laws.
54. The procedure and terms for satisfying the requirements of the consumer by the contractor, as well as liability for violation of these terms, are regulated by the Law of the Russian Federation "On Protection of Consumer Rights".
55. State control over compliance with these Rules is carried out by the federal antimonopoly body (its territorial bodies), as well as other federal executive bodies (their territorial bodies) within their competence.
Topic 16. Forms of organizing communication with consumers
The ultimate goal of the functioning of any car service enterprise in the market conditions is to make a profit as a result of providing services to the owners of vehicles for their maintenance and repair.
A customer in the field of car service acquires a car and consumes the services of car service enterprises for their reliable operation. The fundamental difference the manufacturer of goods in the industry from the manufacturer of car service services (UAS) is the lack of a direct connection between the manufacturer of the goods and its buyer due to the presence of an intermediary - a dealer. The car service provider is almost directly connected with its particular client. Therefore, when organizing the production of UAS, the relationship between the consumer and the service provider plays a crucial role in ensuring the volume of work of the ASA and, accordingly, its profit. Relationships are built on minimizing the natural contradictions between the consumer and the performers caused by differences in interests. Minimization of contradictions should be based on the principle - maximum satisfaction of the desires of the customer - the consumer of UAS.
World service experience allows us to formulate 10 basic consumer requirements:
Friendly and respectful communication with the consumer;
The most complete knowledge about the capabilities of the service provider;
Possibility to get an answer to any question about services;
Willingness to solve consumer problems that are difficult for him to cope with;
Convenience for the consumer throughout the process of providing services;
Desire for peace and security;
High quality of order execution;
Pleasure from communication with the service provider;
Predictability in relationships with the performer;
Sometimes - to become a partner with a performer.
When conducting research to study the requirements of the UAS consumer, the methods of retrospective analysis, observations and situational analysis, as well as the method of trial experimentation, are used. But the most commonly used method at ATS service enterprises is the questionnaire method, in which the UAS consumer, during the maintenance and repair of his car, is asked to fill out a questionnaire, the results of the analysis of which contributed to improving the service to the consumer of services.
Such a survey was conducted at Volkswagen and Audi branded ASPs according to the following scheme: service consumers were asked to evaluate 25 requirements for the quality of car maintenance and the form of services provided on a 10-point scale. Firms surveyed over 2,000 clients. As a result of processing consumer responses, it turned out that the most important (from 9 to 10 points) customers consider the following requirements:
High-quality qualified work on maintenance and repair of cars;
The ability to trust the service provider;
Willingness to promptly consider the client's claims to the quality of the work performed by PAS;
Rendering only really needed services,
Compliance with deadlines, performance of work on maintenance and repair of automatic telephone exchanges,
A survey of students of vocational schools, lyceums, colleges and universities of car service specializations conducted by the Department of Technology and Organization of Car Service of St. Petersburg State University of Economics showed that the majority of respondents consider the following requirements to be the most important:
Proportionality of prices and services;
Friendly treatment;
Efficiency and uninterrupted service;
Ease of finding all PAS services;
Impressive modernity and professionalism;
Preferred service for urgent repairs,
Favorable general atmosphere in the car service.
Comparison of the survey results of German and Russian car service customers characterizes quite well the difference in our mentalities. Marketing Analysis car service should take this factor into account when designing the processes for providing services in the field of vehicle service.
Interests of the customer and the contractor
As statistics show, in developed countries, the absolute majority of car owners use ASP services, while in Russia - just over 30%. This fact is explained by many reasons and the well-being of car owners, the quality of services provided and natural contradictions between customers and contractors.
The interests of the customer of services for the maintenance and repair of vehicles, mainly boil down to the following:
Lower price for the services provided,
Speed and quality of services,
Convenience of the operating mode of the ASP,
Simplicity of procedure of registration of the order for works.
At the same time, the interests of the contractor for maintenance and repair of the vehicle can be formulated as:
Larger fees for services
Freedom to plan production time,
Purchase of spare parts at the expense of the customer,
Failure to fulfill unfavorable orders,
- Compliance with the accepted mode of work.
In addition to contradictions between customers and UAS executors, there are a number of factors that prevent clients from applying to ASP.
Analysis of factors preventing car owners from applying for ASP.
Factors that prevent car owners from applying to the ATS in order to provide them with services for the maintenance and repair of vehicles are divided into three groups - before the visit, during the visit and after the visit to the ATS.
Before visiting:
Difficulties in delivering automatic telephone exchange to the enterprise,
Lack of information about ASP,
Bad reputation of ASP,
Technical illiteracy of the car owner,
Careless attitude to the car,
Poverty or employment of the car owner,
ASP location.
During the visit:
Disregard for the client
Distrust of the enterprise (for example, when the volume of work is overestimated),
Distrust of prices
Ignorance of the possibilities of ASP,
bad entrances,
Careless attitude towards the object of repair,
Poor appearance of the enterprise and its employees,
Distraction of performers from the performance of work,
Delays in order fulfillment
Poor quality of spare parts
No guarantees for work performed.
After visiting the ASP:
Late execution of the order
Poor maintenance and repair of automatic telephone exchanges, discovered after visiting the ASP,
Exceeding the final cost compared to the original,
Non-return of old replaced parts.
If the customer is dissatisfied, there is a danger of spreading negative information about the ASP with all the ensuing consequences.
Constant analysis own actions in the direction of preventing the above factors, it makes it possible for the HSA management to solve specific tasks to improve relationships with service consumers in order to improve the quality of service and, ultimately, their own profit.
Realization of the goals of the work of the contractor with customers of services.
The implementation of the goals of working with consumers of services for the maintenance and repair of automatic telephone exchanges comes down to solving the following tasks:
customer engagement,
Ensuring positive cooperation with the customer,
Consolidation of customers as a permanent clientele,
Using customers as carriers of positive information about ASP.
Principles to be followed when attracting customers:
Treating the customer as the main element of the business,
Studying the customer
Ensuring correct positive information about the capabilities of the TSA,
Providing quality repairs with a guarantee,
Informing the customer about the need for the next maintenance.
In addition, it is appropriate:
free diagnostics,
Enforcement of consumer protection law and regulations,
The complexity of the services provided,
Continuous professional development of performers and information about this customer.
To provide effective cooperation with the customer:
Studying the needs of customers and focusing on them,
Good customer reception
Determining the needs of a particular customer
Accurate determination of the technical condition of the vehicle and its discussion with the customer,
Exclusion of the customer from the maintenance and repair process,
Anticipation of the possibility of deviation from the order,
Accurate and correct definition conditions for the execution of the order,
Warning quality control,
Quality and fast repairs
Technical consultation of the customer after the completion of work,
Work with the customer after the issuance of the car and warranty.
The Government of the Russian Federation approved the Rules for the provision of services for the maintenance and repair of motor vehicles (dated 11.04.2001)
General provisions;
1. These Rules, developed in accordance with the Law of the Russian Federation "On the Protection of Consumer Rights", regulate the relations arising between the consumer and the contractor in the provision of services for the maintenance and repair of motor vehicles and their components of the vehicle.
2. The terms used in the Rules mean the following:
"consumer" - a citizen who intends to order, or order, or use the services for the maintenance and repair of automatic telephone exchanges solely for personal needs, not related to the implementation of entrepreneurial activities;
"executor" - an organization, regardless of the organizational and legal form, as well as an individual entrepreneur, providing consumers with services for the maintenance and repair of automatic telephone exchanges under a reimbursable agreement.
Information about the services, the procedure for receiving orders and drawing up contracts.
3. The contractor is obliged to bring to the attention of the consumer the name of his organization, location (legal address) and the mode of its work. This information must be posted on the sign.
The contractor - an individual entrepreneur must provide information on state registration indicating the name of the body that registered it.
In the event of a temporary suspension of the organization's activities for sanitary, repair and other measures, the contractor is obliged to inform consumers about the date of suspension of work and the time during which the organization will not carry out its activities.
If the type of activity carried out by the contractor is subject to licensing, the consumer must be provided with information about the number of the license, its validity period and the authority that issued the license.
4. Before the conclusion of the contract, the contractor is obliged to provide the consumer with the necessary reliable information about the services provided, ensuring the possibility of their correct choice.
This information must be placed in the room where orders are received, in a place convenient for viewing, and must contain:
a) a list of services provided and forms of their provision;
b) the names of the standards, the mandatory requirements of which must comply with the services provided;
c) information on mandatory confirmation of compliance of the services provided with the established requirements, if such services are subject to mandatory confirmation of compliance (number and validity period of the document confirming compliance, the authority that issued it);
d) the prices for the services rendered, as well as the prices for the spare parts and materials used, and information on the procedure and form of payment;
e) warranty periods, if any;
f) information on the timing of orders;
g) an indication of a specific person who will provide the service and information about him, if it matters based on the nature of the service.
5. Information on the mandatory confirmation of the conformity of the services provided
mandatory requirements that ensure their safety for the life and health of consumers, the environment and the prevention of harm to consumers' property, is also provided in the form of marking in the prescribed manner with a conformity mark.
6. The contractor is also obliged to provide the consumer for review:
a) the address and telephone number of the consumer protection unit of the local government, if such a unit exists;
b) samples of contracts, orders - orders, acceptance certificates, receipts, coupons and other documents certifying the acceptance of the order by the contractor, execution of the contract and payment for services by the consumer;
in) a list of categories of consumers entitled to receive benefits, as well as a list of benefits provided in the provision of services (performance of work), in accordance with federal laws and other regulatory legal acts.
The contractor is obliged to inform the consumer, at his request, of other information related to the contract and the corresponding service.
7. After the provision of the service, the following information must be brought to the attention of the consumer by providing technical documentation, marking or in another way accepted for certain types of services:
a) on the rules and conditions for the effective and safe use of the results of the provision of the service;
b) on the service life or shelf life, as well as on the necessary actions of the consumer after the expiration of the specified periods and the possible consequences of failure to perform such actions, if after the expiration of the specified periods they pose a danger to the life, health and property of the consumer or become unsuitable for their intended use.
8. The contractor is obliged to timely provide the consumer with information about his organization and the services provided in a clear and accessible form
also in cases where the service is carried out outside the permanent location of the organization (in temporary premises, mobile teams, etc.).
9. Information should be communicated to the consumer in Russian and additionally, at the discretion of the performer, in the state languages of the subjects and native languages of peoples.
10. The Contractor is obliged to comply with the established (announced) mode of operation, which is established for state and municipal organizations, respectively, by the executive authorities of the constituent entities of the Russian Federation and local governments.
The mode of operation of organizations of a different organizational and legal form, as well as individual entrepreneurs, is established by them independently.
11. The contractor is obliged have a book of reviews and suggestions, which is provided to the consumer at his request.
12. The Contractor accepts for implementation (performance) only those services,
which correspond to the nature of its activity.
The provision of services is carried out on a preliminary application or without it.
An application for the provision of services can be submitted by the consumer in writing, as well as orally (by telephone). Based on the application, the contractor assigns the consumer the date and time of his arrival and the provision of the automatic telephone exchange for the provision of the service. The Contractor is obliged to ensure registration of applications.
If the consumer does not arrive at the place of work at the appointed time, then his service is carried out in the order of the general queue.
13. The contractor is obliged to conclude an agreement if it is possible to provide the declared service.
The Contractor is not entitled to give preference to one consumer over another in relation to the conclusion of the contract, except as provided by law and other regulatory legal acts.
14. The contract is concluded upon presentation by the consumer of an identity document, as well as documents proving the ownership of the automatic telephone exchange (certificate of registration, passport, certificate - account). When handing over for repair individual components of the automatic telephone exchange that are not numbered, the presentation of these documents is not required.
A consumer who is not the owner of the ATS presents a document confirming the right to operate the ATS motor vehicle.
A consumer who enjoys the right to preferential service presents documents confirming that he has such a right. The right to preferential services is retained by him and in cases where he uses the automatic telephone exchange by proxy.
When drawing up and fulfilling the contract, the documents presented by the consumer are not withdrawn.
15. The contract is concluded in writing (order - order, receipt or other document) and must contain the following information:
a) company name and location (legal address) of the organization - contractor (for an individual entrepreneur - last name, first name, patronymic, information on state registration);
b) last name, first name, patronymic, phone number and address of the consumer;
c) the date of acceptance of the order, the timing of its execution. If the provision of services is carried out in installments during the term of the contract, the contract must accordingly provide for the terms (periods) for the provision of such services; By agreement of the parties, the contract may also provide for intermediate deadlines for the completion of individual stages of the provision of services;
d) the price of the service provided, as well as the procedure for its payment;
e) brand, model, state license plate, number of main units;
f) the price of the ATS, determined by agreement of the parties;
g) a list of services provided, a list of spare parts and materials provided by the contractor, their cost and quantity;
h) a list of spare parts and materials provided by the consumer, indicating information on the mandatory confirmation of their compliance with mandatory requirements, if such requirements are established by federal laws or in accordance with the procedure established in accordance with them, in particular standards;
i) warranty periods for the results of work, if any,
j) position, surname, name, patronymic of the person accepting the order (drawing up the contract), his signature, as well as the signature of the consumer;
k) other necessary data related to the specifics of the services provided.
16. The contractor is obliged to provide the service specified in the contract using its own spare parts and materials, unless otherwise provided by the contract.
17. Agreement executed in the presence of the consumer (tire inflation, diagnostic
work, some maintenance and repair work, washing and others), may
issued by issuing a receipt, token, coupon, cash receipt, etc.
18. If the consumer leaves the automatic telephone exchange to the contractor for the provision of services, the contractor is obliged to draw up an acceptance certificate simultaneously with the contract, which indicates the completeness of the automatic telephone exchange and visible external damage to defects, information on the provision by the consumer of spare parts and materials, indicating their exact name, description and price .
The acceptance certificate is signed by the responsible person of the contractor and the consumer, certified by the seal of the contractor. Copies of the contract and acceptance certificate are issued to the consumer.
19. In case of loss of the contract, the consumer must notify the contractor. In this case, the ATS is issued to the consumer on the basis of his written application upon presentation of a passport or other identity document.
20. The consumer has the right, at his choice, to entrust the contractor with certain types of maintenance and repair work.
The Contractor is not entitled to provide additional services for a fee without the consent of the consumer, as well as condition the provision of some services on the mandatory performance of others.
The consumer has the right to refuse to pay for services rendered without his consent, and if they have already been paid, to demand the return of the amounts paid for them.
21. The Contractor is obliged to immediately warn the consumer and, before receiving instructions from him, suspend the provision of the service in the event of:
a) detection of unsuitability or poor quality of spare parts and materials received from the consumer;
b) if compliance with the instructions of the consumer and other circumstances depending on the consumer may reduce the quality of the service provided or make it impossible to complete it on time.
22. The contractor who did not warn the consumer about the circumstances specified in paragraph 21 of these Rules or continued to provide the service without waiting for the expiration of the period specified in the contract (and in its absence, a reasonable period for responding to the warning) or not taking into account the timely indication of the consumer to terminate the provision of the service , is not entitled, upon presentation to him or them to the consumer
relevant requirements to refer to these circumstances.
If the consumer, despite a timely and justified warning from the contractor, does not replace unsuitable or low-quality spare parts and materials within a reasonable time, does not change instructions on the method of providing the service, or does not eliminate other circumstances that may reduce the quality of the service provided, the contractor has the right to terminate the contract and claim full damages.
Procedure for payment for services rendered.
23. The consumer is obliged to pay for the service provided by the contractor, in the manner and within the time specified in the contract.
The consumer is obliged to pay the contractor for the rendered service (work performed) after its final completion by the contractor. With the consent of the consumer, the work can be paid by him at the conclusion of the contract in full or by issuing an advance.
Spare parts and materials provided by the contractor are paid by the consumer at the conclusion of the contract in full or in the amount specified in the contract, with the condition of final payment upon receipt by the consumer of the service provided by the contractor, unless a different procedure for paying for spare parts and materials of the contractor is provided by agreement of the parties.
In accordance with the contract, spare parts and materials can be provided by the contractor on credit, including the condition of payment by the consumer in installments.
24. The price of the service provided in the contract is determined by the agreement
between performer and consumer. If the price for any type of service is set or regulated by state bodies, then the price determined by the contract between the contractor and the consumer cannot be higher than it.
25. For the provision of the service provided for by the contract, it may be
budget has been drawn up. Drawing up such an estimate at the request of the consumer or contractor is mandatory.
In cases where the service is provided in accordance with the estimate drawn up by the contractor, the estimate becomes part of the contract from the moment it is confirmed by the consumer.
26. Estimates may be approximate or firm. In the absence of other indications in the contract, the estimate is considered firm.
The contractor is not entitled to demand an increase in a firm estimate, and the consumer - its reduction, including in the case when at the time of the conclusion of the contract it was impossible to provide for the full amount of services to be provided or the costs necessary for this.
The contractor has the right to demand an increase in the firm estimate in case of a significant increase in the cost of spare parts and materials provided by the contractor (as well as services provided to him by third parties), which could not be foreseen at the conclusion of the contract. If the consumer refuses to comply with this requirement, the contractor has the right to terminate the contract in court.
If there is a need to provide additional services and a significant excess of the approximate estimate for this reason, the contractor is obliged to warn the consumer in a timely manner. If the consumer has not agreed to exceed the approximate estimate, he has the right to refuse to perform the contract. In this case, the contractor may require the consumer to pay for the part of the service provided.
The contractor, who did not warn the consumer in a timely manner” about the need to exceed the approximate estimate, is obliged to fulfill the contract, while retaining the right to pay for the service within the approximate estimate.
The procedure for the provision of services.
27. The quality of the services provided must comply with the terms of the contract, and in the absence of quality requirements in the contract or in case of their insufficiency, the requirements usually imposed on the quality of services of this kind.
If federal laws or the procedure established in accordance with them, in particular standards, provide for mandatory requirements for the services provided, the contractor must provide a service that meets these requirements.
28. The Contractor is obliged to provide the service to perform the work within the time limits stipulated by the contract. When providing services with a visit to the consumer, the contractor ensures the presence of his employees, the delivery of spare parts and materials, technical means of tools at the time agreed with the consumer, and the consumer is obliged to create the necessary conditions for the provision of services.
29. The consumer's request for the provision of additional services, the performance of additional work, is formalized by the contract.
30. If in the process of providing services deficiencies that threaten traffic safety are identified, the contractor is obliged to act in the manner prescribed by paragraph 21 of these Rules.
If the consumer does not agree with the work to eliminate faults identified in the process of providing services and threatening traffic safety, or if it is impossible to eliminate the indicated faults during the repair of the vehicle, all copies of the acceptance certificate or another document confirming acceptance are recorded on the presence of such faults. The specified record is certified by the responsible person of the contractor and the consumer.
31. The consumer has the right at any time to check the progress and quality of the provision of services without interfering with the activities of the contractor. The contractor is obliged to ensure the possibility of the consumer being in the production premises, taking into account the observance of the technological mode of operation, safety regulations, fire safety and industrial sanitation.
32. The consumer has the right to terminate the contract at any time by paying the contractor a part of the price in proportion to the part of the service provided before receiving a notice of termination of the specified contract and reimburse the contractor for the expenses incurred by him up to that moment in order to fulfill the contract, if they are not included in the specified part of the price of services.
33. Automatic telephone exchange is issued to the consumer or his representative after
full payment for the services rendered upon presentation of the acceptance certificate
act and contract (receipt, etc.), passport or other identity document, and for the representative of the consumer - also a power of attorney drawn up in the prescribed manner.
34. The issuance of the automatic telephone exchange to the consumer is carried out after the control by the contractor of the completeness and quality of the service provided, completeness and safety of the trade dress of the automatic telephone exchange.
35. The consumer is obliged, in the manner and within the time limits stipulated by the contract, to check with the participation of the contractor the completeness and technical condition of the automatic telephone exchange, as well as the volume and quality of the service provided, the serviceability of the components and assemblies that have undergone repair, and accept the services provided. If deviations from the contract are found that worsen the result of the service provided, the replacement of components, the incompleteness of the automatic telephone exchange and other shortcomings, the consumer is obliged to immediately report this to the contractor. These shortcomings must be described in the acceptance certificate or other document certifying acceptance, which is signed by the responsible person of the contractor and the consumer. The consumer, who discovered shortcomings upon acceptance of the order, has the right to refer to them if these shortcomings were specified in the acceptance certificate or other document certifying acceptance, or the possibility of subsequent presentation of requirements for their elimination.
Unless otherwise provided by the contract, the consumer who accepted the order without checking is deprived of the right to refer to defects that could be detected during the usual method of acceptance (obvious defects).
The consumer who, after accepting the order, discovered that the execution of the order did not comply with the contract or other shortcomings that could not be established with the usual method of acceptance (hidden shortcomings), including those that were deliberately hidden by the contractor, are obliged, upon their discovery, to notify the contractor about this within a reasonable time .
After the execution of the contract or the consumer's refusal to fulfill it, the contractor is obliged to issue certificates to the consumer - invoices for the newly installed on the automatic telephone exchange
numbered units, submit to the consumer a report on the expenditure of spare parts and materials paid for by him and return their remains or, with the consent of the consumer, reduce the price of the service, taking into account the cost of the unused spare parts and materials remaining with the contractor, as well as return the replaced (faulty) components and parts.
36. In case of complete or partial loss (damage) of the ATC (spare parts and materials) accepted from the consumer, the contractor is obliged to notify
this consumer and within 3 days to transfer free of charge to the consumer the automatic telephone exchange (spare parts and materials) of the same quality or to reimburse the price of the lost (damaged) automatic telephone exchange in 2 times
(spare parts and materials), as well as the costs incurred by the consumer.
In the case of the provision of a service using spare parts and materials provided by the consumer, the contractor is released from liability for their complete or partial loss (damage), if the consumer is warned by the contractor about their special properties that may entail their complete or partial loss (damage).
37. In the event of a disagreement between the consumer and the contractor regarding the shortcomings of the service provided or their reasons, the contractor is obliged, at his own
on the initiative or at the request of the consumer, send the ATS an examination and pay for its implementation.
If the examination establishes the absence of violations by the contractor of the terms of the contract or a causal relationship between the actions of the contractor and the identified shortcomings, the expenses for the examination shall be borne by the party on whose initiative (requirement) it was carried out, and if the examination is appointed by agreement of the parties, the contractor and the consumer equally.
The responsibility of the performer.
38. For non-fulfillment or improper fulfillment of obligations under the contract, the performer shall be liable under federal laws and the contract.
39. If the consumer is not given the opportunity to obtain information about the service at the conclusion of the contract, he has the right to demand from the contractor compensation for losses caused by unreasonable evasion from concluding the contract, and if the contract is concluded, terminate it within a reasonable time and demand the return of the amount paid for the services and compensation for other losses.
The Contractor, who has not provided the consumer with complete and reliable information about the service, is liable, provided for in paragraph 40 of these Rules, for the shortcomings of the service that arose after it was accepted by the consumer due to the lack of such information.
40. In case of detection of shortcomings in the service provided, the consumer has the right, at his choice, to demand from the contractor:
a) gratuitous elimination of defects;
b) a corresponding reduction in the price set for the work;
c) gratuitous re-performance of work;
d) reimbursement of expenses incurred by him to correct deficiencies on his own or by third parties.
The consumer has the right to terminate the contract and demand full compensation for losses if the shortcomings of the service provided are not eliminated by the contractor within the period established by the contract. The consumer also has the right to terminate the contract if he discovers significant shortcomings in the service provided or significant deviations from the terms of the contract.
The consumer has the right to demand also full compensation for losses caused to him in connection with the shortcomings of the service provided. Losses are reimbursed within the time limits established to meet the relevant requirements of the consumer.
41. Claims related to the shortcomings of the service provided may be presented upon acceptance of the service provided, during the provision of the service, or; if it is impossible to detect defects when accepting the rendered service, during the warranty period, and in its absence, within a reasonable time, within 2 years from the date of acceptance of the rendered service.
42. The contractor is responsible for the shortcomings of the service provided, for which the warranty period is not established, if the consumer proves that they arose before he accepted it or for reasons that arose before that moment.
The contractor is responsible for the shortcomings of the service provided, for which
a warranty period has been established, unless it proves that they arose after the consumer accepted the service provided as a result of his violation of the rules for using the result of the service provided, the actions of third parties, or an irresistible
strength.
In the event that the warranty period provided for by the contract is less than 2 years and the defects in the service provided are discovered by the consumer after the expiration of the warranty period, but within two years, the consumer has the right to make claims under paragraph 4.0 of these Rules if he proves that such defects arose before he accepted the result of the service rendered or for reasons that have arisen up to this point.
43. The shortcomings of the service provided must be eliminated by the contractor within a reasonable time specified by the consumer, which is indicated in the contract.
44. In case of revealing significant shortcomings of the service provided, the consumer has the right to present the contractor with a demand for the free elimination of shortcomings, if he proves that the shortcomings arose before he accepted the result of the rendered service or for reasons that arose before that moment. This requirement may be presented if such shortcomings are discovered after 2 years from the date of acceptance of the result of the service provided, but within the limits established for the result.
the service life of the rendered service or within 10 years from the date of acceptance of the result of the service rendered by the consumer, if the service life is not established. If this requirement is not satisfied within 20 days from the date of its presentation by the consumer or the discovered defect is irreparable, the consumer, at his choice, has the right to demand:
a) a corresponding reduction in the price for the service provided;
b) reimbursement of expenses incurred by him to eliminate the shortcomings of the service provided on his own or by third parties;
c) termination of the contract and compensation for damages.
45. The contractor who provided spare parts and materials for the provision of services and performance of work is responsible for their quality in accordance with the rules of the seller's liability for goods of inadequate quality in accordance with the civil legislation of the Russian Federation.
46. If the contractor violated the terms for the provision of services, the start dates
and (or) the end of the provision of the service and (or) the intermediate terms for the provision
service or during the provision of the service it became obvious that it would not be performed on time, the consumer, at his choice, has the right:
a) assign a new term to the contractor;
b) entrust the provision of services
to third parties for a reasonable price, or
perform it on their own and require the contractor to reimburse the costs incurred;
c) demand a reduction in the price for the provision of the service;
d) cancel the contract.
47. The consumer is also entitled to demand full compensation for the losses caused to him in connection with the violation of the terms for the provision of the service. Losses are reimbursed in
terms set to meet the relevant requirements of the consumer.
48. The new terms for the provision of services assigned by the consumer are formalized in the contract.
If the contractor fails to comply with the new deadlines, the consumer has the right to present him with other requirements established by paragraph 46 of these Rules.
49. When terminating the contract, the contractor is not entitled to demand reimbursement of his expenses incurred in the process of providing the service, as well as payment for the service provided, unless the consumer accepted the service provided
50. In case of violation of the established terms for the provision of services or
of new terms appointed by the consumer, the contractor pays the consumer for each day of delay a penalty (penalty) in the amount of 3% of the price of the service, and if the price of the service is not determined by the contract, the total price of the service. The contract may establish a higher amount of the penalty.
A penalty for violation of the terms for the start of the provision of the service, its stage (if the stages of the provision of the service are defined in the contract) are charged for each day of delay until the start of the provision of the service , its stage or presentation by the consumer of the requirements provided for in paragraph 46 of these Rules
A penalty for violation of the deadlines for the completion of the provision of the service of its stage (if the stages of the provision of the service are defined in the contract) shall be collected for each day of delay until the end of the provision of the service, its stage or the presentation by the consumer of the requirements provided for in paragraph 46 of these Rules.
The amount of the penalty collected by the consumer may not exceed the price of a particular type of service or the total price of the order, if the price of performing a particular type of service is not determined by the contract.
51. In case of non-execution of the order within the established time limits, in addition to paying the penalty, the consumer must be refunded in full the extra charge for urgency, if such was provided for by the contract.
52. Losses caused to the consumer are subject to compensation in full in addition to the penalty , established by law or contract, unless otherwise provided by law.
Satisfaction of the consumer's requirements for the gratuitous elimination of deficiencies or the re-rendering of the service does not relieve the contractor from liability in the form of payment of a penalty for violating the deadline for the provision of the service
53. Damage caused to the life, health and property of the consumer as a result of deficiencies in the provided service for the maintenance and repair of motor vehicles is subject to compensation in full in the manner prescribed by federal laws.
54. The procedure and terms for satisfying the requirements of the consumer by the contractor, as well as liability for violation of these terms, are regulated by the Law of the Russian Federation "On Protection of Consumer Rights".
Introduction
1. Car service systems. Requirements for car service systems
2. Prices and price policy. Pricing Features
3. Business plan in the car service enterprise planning system
4. Body, painting departments
5. Labor protection at the car service station
Conclusion
Bibliography
Introduction
Domestic automotive service is rapidly progressing, and in various sectors of its activity. The growth of the sector focused on working with foreign-made products is especially noticeable. Just 10-15 years ago the main task a few car services consisted in performing the most simple species maintenance work on unfamiliar imported equipment, such as replacement operations engine oil or brake pads.
But the constant growth of the car park led to an increase in production capacity, i.e. an increase in the number of car service enterprises, an increase in the level of their technical equipment and the professionalism of employees.
At the same time, the requirements of car service customers are changing: they are becoming more selective. In such a situation, the advantage is given to those enterprises that not only offer services, but are also able to provide them. high quality that meets international standards. Modern market economy makes fundamentally different requirements for the quality of products, works, services, from which modern world the survival of any enterprise, its stable position in the market of goods and services, i.e. level of competitiveness.
The policy in the field of development of quality systems and their certification, as well as support for this activity, is an important function of the state. In 2000, the European Organization for Quality prepared and published the document "European Vision for Quality", which, in particular, notes that the availability of certificates for quality systems confirming their compliance with the requirements of the ISO 9000 series, QS-9000 and other similar standards is essential competitive factor.
Certification of quality systems is a voluntary matter and is carried out both in mandatory and voluntary certification systems. And this is not only the GOST R Certification System. State Register Gosstandart of Russia registered 27 domestic systems of voluntary certification and 7 - mandatory. Thus, the quality of services becomes one of the main factors determining the commercial success of an enterprise, its competitiveness. And, in turn, competitiveness is associated with two indicators - the level of price and (once again) with the level of product quality, and product quality is gradually coming to a measured place. Labor productivity, economy of all types of resources give way to the quality of products, works and services.
This topic control work, in my opinion, is relevant, since a high quality of car service is useful to society as a whole, since it contributes to improving the reliability of vehicles, road safety, and improving the environmental situation in large cities.
1. Auto service systems. Requirements for car service systems
Car service is a human activity aimed at meeting the needs of the consumer (car owner) through the provision of individual services. The objects of activity are a person and his needs for individual services.
The car service system (Fig. 1.) includes several autonomous subsystems covering the entire spectrum of the car services market, from choosing a car to its disposal.
The trade subsystem is designed to meet the needs of the population for the purchase of cars, as well as car accessories and spare parts. This subsystem consists of three main sectors.
The car sales sector includes trading in commissions and new cars.
The sale of new cars occupies a special place. This is primarily due to the fact that this activity is strictly regulated and provides for the full responsibility of the seller to the buyer for the quality of the car provided.
Sector of sales of spare parts and accessories . The reliability of cars directly depends on the quality of components and spare parts.
The car rental sector is part of the car service system. In the XX century. the car became available to the general population and firmly entered the way of life of people, shaping their lifestyle. Today, a car is an item of everyday necessity, one might say, it is “not a luxury, but a means of transportation”. Going on a trip (business or leisure) to another locality, country or another continent and not being able to take their car with them, people who are accustomed to using a car experience discomfort.
Support system technical operation car
This system includes elements of supplying the car with operating materials, fuel, ensuring the safety of the car, evacuating the car and its disposal, as well as monitoring the technical condition.
Filling stations (gas stations) that sell fuel and other operating materials and accessories do not directly provide car service in our understanding, but indirectly affect the demand for car service.
Parking lots for the storage of vehicles should provide normal conditions for storing a car, i.e. its safety, persistence (this is one of the characteristics of reliability, which characterizes the ability not to change the technical parameters during storage), and reduce the likelihood of a need for its repair.
The car recovery sector is subject to the laws of market relations: demand creates supply, and the demand for this type of service is constantly growing.
car recycling sector. The number of cars in Russia is growing at a rapid pace, but the number of cars that have served their time is growing just as rapidly.
Maintenance and repair system - a set of interrelated tools, maintenance and repair documentation, as well as performers necessary to maintain and restore the quality of products included in this system. The purpose of this maintenance system is to ensure that the state of vehicles of the population meets the established requirements and increase the efficiency of their use by owners.
To ensure the performance of the car during the entire period of operation, it is necessary to periodically maintain its technical condition with a complex technical impacts, which, depending on the purpose and nature, can be divided into two groups:
1) impacts aimed at maintaining the units, mechanisms and components of the car in working condition for the longest period of operation;
2) impacts aimed at restoring the lost performance of the units, mechanisms and components of the car.
When organizing or expanding a car service, many people forget that the purchased equipment and hired workers are far from all the components necessary to organize the work of a service station (or, in particular, a diagnostic post). And, as a rule, one of the most important, necessary components is forgotten - Information Support car service. Sometimes car services try to find information in books and CDs from shops and markets, designed for use by car enthusiasts and containing information on a particular car model of certain years of manufacture. Many of the software products provide integration with spare parts catalogs (for automatic loading of prices and models of parts into accounting documents), information bases standard hours (for automating the loading of work items and calculating their cost). This includes information and reference databases on diagnostics and repair, electronic catalogs spare parts, manuals of standard hours, manuals on the geometric dimensions of cars, etc.
Car tuning. The set of consumer properties of a car offered by the manufacturer largely affects the cost of the car and, depending on the configuration, its final price for the consumer (however, the cost of the car can be considered one of the consumer qualities). Ordinary car is a product mass production, and his consumer qualities are averaged because it is impossible to meet the needs of all buyers. But individual consumers want to give their car individuality, improve it specifications by modifying, altering or changing certain components and details. The subsystem of tuning and additional equipment of cars is focused on solving these issues.
Tuning means carrying out technical impacts on a vehicle, as a result of which there are no changes in the operational and reliability characteristics of the car, otherwise this procedure falls under the concept of "additional equipment (re-equipment) of the car."
The most common services of this kind are the following:
Improving engine performance, and not so much an increase in maximum power, but the ability of the engine to give, when required, the necessary torque;
Improving transmission performance, so that the engine can perform "with better side". A comfortable steering wheel, good wheels and tires, ventilated brakes, good shock absorbers will help you feel more confident and calmer on the road;
General concepts of the service sector.
The service sector is currently one of the important sectors of the national economy designed to meet the individual needs and needs of the country's population in various types of services. The service sector as a branch of economic activity is a set of organizations whose goal is to provide a variety of paid services for individual orders of the population. Thus, the service sector solves the most important socio-economic tasks and its importance in the life of society is steadily increasing.
One of the types of such services is car service.
The process of providing car services.
The process of providing car services consists of three interrelated elements:
1) accepting orders for services from the public;
2) execution of orders;
3) implementation of services.
Receiving orders from the public is the initial stage of the service delivery process. It includes the definition of the composition of the service. At the same time, at this stage, a number of technological operations are performed, which to a large extent affect the entire further production process (for example: identifying defects in vehicles to be repaired).
The next stage in the provision of services is direct production, the organization of which is largely determined by the nature of the services provided.
The final stage of the process of providing car services is the implementation of orders, i.e. bringing services to the consumer. One of the features inherent in service sector enterprises is the fact that they have direct contact with the consumer when providing services, i.e., in the course of their activities, they carry out not only production, but also trading functions.
Rules for the provision of autoservice services.
The relationship between car service enterprises that provide paid services and customers in the process of servicing them is governed by the rules for the provision of services, which determine the procedure for accepting and placing orders, executing orders, settlements with customers, as well as the property liability of both the enterprise and the customer. The rules are approved by the Government of the Russian Federation for certain industry groups of paid services. Currently, there are approved rules for the provision of paid services. The following applies to car service companies:
Rules for the provision of services for the maintenance and repair of motor vehicles (approved by Decree of the Government of the Russian Federation of July 6, 1994 N 801).
Orders for paid services are issued both with special primary documents and by issuing tokens, coupons, cashier's checks, receipts, etc.
The following forms of strict reporting documents are used at car service enterprises:
- BO-1 - a receipt - is issued for all types of repairs that require the consumption of materials;
- BO-9 - cash receipt of receipt of revenue - is issued for urgent and minor repairs performed in the presence of the customer.
In places where orders are accepted, the Rules for the provision of services for the maintenance and repair of motor vehicles, as well as other information, which must necessarily contain:
- regulations local administration authorities on issues related to the scope of services for the maintenance and repair of vehicles;
- information about the consumer rights protection authority at the local
administration;
- a list of the main types of services (works) and forms of their provision, as well as related and other services (works) and forms of service provided at the request of the consumer;
- copies of certificates for services subject to mandatory certification, as well as the name of the standards, the mandatory requirements of which must comply with the quality of services provided;
- copies of licenses for the right to provide specific types of services, works, if their licensing is provided for by the legislation of the Russian Federation;
- price lists (extracts from price lists) or prices for the types of services (works) provided, as well as prices for materials and spare parts used in this case;
- information about the timing of the execution of orders, the terms of the guarantee for the services provided (work performed);
- a list of categories of citizens entitled to preferential services, information on the benefits and benefits provided for by the legislation of the Russian Federation for certain categories of consumers, including a list of documents required to obtain these benefits;
- samples of standard contracts, work orders, acceptance certificates, receipts, tokens, receipts, coupons and other documents certifying the acceptance of the order by the contractor and payment for services (works) by the consumer.
If the provision of improper information (inaccurate or insufficiently complete) about the service (work), as well as about the contractor, resulted in the provision of a service (performance of work) that does not have the properties necessary for the consumer, the latter has the right to terminate the contract and demand compensation for the losses caused to him. In the event of harm to life, health or property of the consumer, he has the right to terminate the contract and demand compensation for the losses caused to him in full, unless the law provides for higher liability.
Features of the car service facility.
During the operation of the car, design and manufacturing deficiencies (defects) may be revealed, leading to a change in the technical condition of parts, assemblies, assemblies, as a result of which their natural wear occurs.
There are mechanical, abrasive, corrosive and fatigue wear.
Mechanical wear occurs due to crushing or chipping of particles from the surface of parts, which causes a change in the mass and size of the part.
Abrasion wear is the result of scratching or cutting action of harder particles from both mating parts, particles introduced by air or trapped with lubricant.
Corrosive wear is a consequence of the impact of an aggressive environment (acids, alkalis, oxygen) on the surface of parts.
Fatigue wear is caused by exposure to repeated variable loads.
Most parts of road transport are subject to simultaneous wear of several types.
Deviation of the technical condition of the car (trailer) and its units from the established standards is called a malfunction. A malfunction of the car, which led to the termination of the transport process, is called a failure.
To ensure the smooth operation of road transport, it is necessary not only to monitor its condition daily during operation (lubrication, inspection, etc.), but also to carry out periodic repairs. The uneven wear of individual components and parts that are part of a particular object of road transport required the development of a special system of preventive maintenance.
Types of services provided by car service
The system of maintenance of road transport is planned and preventive, and all the work provided for each service is mandatory for full implementation. This system contributes to the constant maintenance of vehicles and trailers in working condition, reducing the rate of wear of parts, preventing failures and malfunctions, reducing fuel and lubricant consumption, increasing the reliability and safety of operation, and increasing the mileage of vehicles before repair.
Fixing, lubricating, refueling, adjusting, electrical and cleaning and washing works, carried out within the terms stipulated by the maintenance, allow to ensure normal working conditions for all systems and mechanisms of the car.
Maintenance is a preventive measure carried out forcibly in a planned manner after certain runs or hours of operation of the rolling stock. The frequency of maintenance is set according to the actual mileage in kilometers, taking into account the operating conditions. For each category of operating conditions, the highest maintenance intervals are for passenger cars, followed by buses and trucks.
Repair of rolling stock of road transport is intended for the regulated restoration and maintenance of vehicles and trailers, elimination of failures and malfunctions that occurred during operation or identified during maintenance. Repair work is carried out both on demand (after the occurrence of a corresponding failure or malfunction), and according to a plan after a certain mileage or operating time of the rolling stock.
There are two types of repairs: major and current. The latter, in turn, is divided into medium, small, and current (overhaul) maintenance. Major repairs, as a rule, are carried out at specialized repair enterprises, while current repairs are carried out at motor transport enterprises or at service stations.
Overhaul includes control and diagnostic, assembly, adjustment, locksmith, mechanical, copper, tin, wallpaper, electrical, tire repair, painting and other works. Repair work can be carried out on specific units, as well as on the rolling stock as a whole. During the overhaul, the unit is completely disassembled, defects are identified, individual parts are restored or replaced, then they are assembled, adjusted and tested. If the entire car is subject to major repairs, then it is also completely disassembled, all parts are defective, restored and replaced, assembled, and components and assemblies are regulated and tested.
A current repair is one in which the unit is only partially disassembled, and only those parts whose service life is equal to the overhaul period are restored and replaced. Current repairs are usually carried out without removing the unit from the foundation. At the same time, the average current repair differs from the small one only in the amount of repair work. Routine (between overhaul) maintenance is reduced to daily monitoring of the state of the equipment and elimination of minor malfunctions.
