When checking the correctness of spending funds by performers government contract and protection of the initial (maximum) price, representatives of the customer, along with contractual documents and settlement and costing materials, require to justify the amount of costs. Namely, to present technological maps, timesheets, norms for the consumption of raw materials, materials, fuel, the use of machinery, equipment, etc. Justification of labor costs raises especially many questions.

Actually, the cost of labor depends on two factors: the average salary of the main performers and the complexity of the work.

The amount of wages accepted depends on the level of wages in the industry and region. When determining the planned wage level, the achieved level is multiplied by the consumer price index (CPI) and the real wage change index. To confirm the level of payment by type economic activity in your area, you can request help from Federal Service state statistics.

How to justify labor costs or labor intensity? What labor standards apply?

To justify the complexity of time payment you can use convenient Time sheet by project and employee category.

Labor intensity should not be confused with output.

Working out is determined by the volume of manufactured products (work performed) per unit of headcount. Production rates are set both in physical terms (pieces, kilograms, meters, etc.) and in value terms for certain time work (hour, shift, day, month, year). They are necessary for planning production capacity and labor costs.

Labor intensity is measured by the labor costs of working time for a certain volume of output for a specified time.

Hence the basic labor standards:

Production rate- this is a certain amount of work (in m2, in cm3, etc., that is, in natural indicators) or the number of units of production that an employee or group of employees must complete per unit of time under certain technological and organizational parameters. For example, an assembly fitter must assemble 2 products per hour of work.

Norm of time- the amount of working time that an employee or group of employees must spend to perform a certain job. For example, an assembly fitter must assemble 1 product in 30 minutes. The norms of labor costs can be set for an operation, a product, a work, a complex of works.

The labor rate is divided into the time of the work itself and the time of breaks.

NORMS AND REGULATIONS IN THE FIELD OF LABOR THE STATE DOES NOT REGULATE

(except for setting the minimum wage). Uniform and standard norms of time, developed centrally, in relation to ordinary commercial organizations are recommendatory.

To establish a dialogue with the military representation, the enterprise can develop time standards on its own or involve a consulting firm that provides such services. The norms are approved by order or order for the enterprise, and then agreed with representatives of the trade union organization and the state customer.

Let's say you decide to develop standards yourself.

Step 1. To begin with, you need to study the design and technological parameters of the equipment used at your enterprise, its compliance with the manufactured products and ergonomic requirements, professional qualification, psychophysiological and social characteristics employees, working conditions, applied technology, organization of the workplace, its maintenance, etc.

Step 2 Next, you need to create technological map indicating jobs and the number of employees at each job. To do this, it is better to choose the most characteristic for technological process work areas.

Step 3 Calculate the required number of studies to ensure the objectivity of labor standards.

Step 4 Research directly. Here you can go short or long way.

A long way- various options for photos of working time, the method of momentary observations, timing, microelement normalization, benchmarking, factorial normalization, etc.

Timing

Timing consists of the following steps:

Under the coefficient of stability of the chrono-series is the ratio of the maximum duration of the execution of a given element of the operation to the minimum.

Method of instant observations

The method of momentary observations is a statistical method of obtaining average data on the actual workload of workers and equipment.

Working time photo

A photograph of working time (FRV) is used to establish the structure of its costs throughout the work shift or part of it.

Microelement rationing

The work process is divided into microelements, which reflect the content with the required degree of accuracy and describe the temporal characteristics of the labor movements corresponding to them.

Benchmarking

When using this method, labor costs are compared this enterprise or divisions with other businesses in the market or typical divisions.

Factor normalization

The activities of the unit are divided into processes, according to which labor costs are estimated. The method is based on economic and statistical analysis and its application requires the use of a fairly serious mathematical apparatus.

For documenting studies, you can, for example, use a photo card of working hours.

Short cut-establishment of labor standards based on the application of labor standards and calculation formulas. This allows you not to resort to time-consuming processes of timing and photography every time.

In this case, the process of developing time standards consists of the following steps:

• study of the technological process, labor organization standards and workplace maintenance;
• operation design;
• development of necessary organizational and technical measures;
• calculation of the duration of the operation as a whole and its individual parts.

Step 5 Processing of received materials. You study the reasons for deviations between indicators and choose the most objective, averaged norms.
Step 6 Implementation. It is better to test the average norms in a certain area of ​​work, to study their tension, compliance with sanitary and psychophysiological standards. It is important to choose the right employees so that the performers not only meet qualification requirements, but their seniority and work experience in this profession were at least 2-3, but not more than 10 years. They should not be too experienced, otherwise the norms will turn out to be too tight. At the same time, completely inexperienced young workers should not be taken on, otherwise the norms will not be tense at all. Labor standards must be achievable by the majority of employees, fair, not provoking tension in the workforce.
The information collected needs to be analyzed necessary calculations prepare reporting documents. It is better if the optimality criterion is the minimum total labor costs associated with obtaining the necessary information and its subsequent use.

Step 7 Registration normative documentation. The norms must be approved by order or order for the enterprise, and then coordinated with representatives of the trade union organization and the state customer.
It is recommended to revise the time standards every 5 years, as well as when changing the organization of labor, introducing new technology and technology.

ATTENTION! The Labor Code of the Russian Federation is prohibited from changing the norms if some employees have achieved higher output due to their higher qualifications or work experience, as well as in the case of the use of advanced forms and methods of labor organization. It is necessary to warn about changes in labor standards against the signature of each employee they concern, two months before the start of implementation. Changes obsolete standards certifying commission, which indicates the reasons why the current standards are recognized as not certified and subject to replacement.

The attestation commission can change outdated norms, which indicates the reasons why the current norms are to be replaced.
An easier way to revise existing labor standards is to apply adjustment factors to existing ones. This process is less complicated in execution, but the requirements for registration, approval and approval remain the same. Correction factors can also be used when working on the street during difficult climatic conditions, when introducing new equipment and teaching how to work on it, for new workers, trainees and students.

In order to reduce the complexity of accounting or to automate it, piecework labor standards can be replaced by service standards or standardized tasks. In this case, the performers are transferred to part-time work and given certain tasks that they must complete in a certain period of time or in one working day.

In any case, it is useful for an enterprise to have a system of labor standards and standards. Its presence allows you to competently use the resources and potential of the team, and also allows you to plan with a large degree of objectivity and reliability. manufacturing process in terms of labor costs.

The developed indicators of time norms can be issued in the form of special forms:

How to use time standards when planning the work of sales managers.     Read it, digress... We promise it will be useful.

1.1. Typical time standards (hereinafter - time standards) are designed to determine the cost of working time for personnel management work, are recommended for setting tasks, as well as calculating the required number of specialists involved in these works. Time standards can be used to calculate complex standards during implementation various forms labor organization.

1.2. The collection contains time standards in man-hours per accepted unit of measurement of the volume of work.

1.3. The regulations cover the following types of work:

Documentation work on the design and maintenance of personnel;

Selection, staffing and accounting of personnel;

Personnel training;

Formation and maintenance of the system of remuneration;

Formation and maintenance of a system of labor rationing;

Formation and maintenance of the labor protection system (up to 50 units).

Other work on personnel management of state (municipal) institutions.

1.4. The complex of works specified in clause 1.3 is performed by personnel management specialists who must comply with established requirements according to qualification reference books and professional standards.

1.5. The basis for the development of time standards is the following data:

Photochronometric observations;

The results of the analysis and study of the time spent on documentation work on the design and maintenance of personnel;

The results of the analysis and study of the time spent on the selection, staffing and accounting of personnel;

The results of the analysis and study of the time spent on training;

The results of the analysis and study of the time spent on the formation and maintenance of the wage system;

The results of the analysis and study of the time spent on the formation and maintenance of the labor rationing system;

The results of the analysis and study of the time spent on the formation and maintenance of the labor protection system (up to 50 units);

Operational accounting and reporting data;

Technical calculations;

The results of the analysis of labor processes in order to improve the efficiency of use labor resources and labor organization.

1.6. On the basis of these time standards, the annual labor intensity of normalized work (Tn) is calculated, which is determined taking into account the volume of each type of work performed by the formula:

where: Tn - annual labor intensity of standardized work, man-hour;

НВРi - norms of time for the performance of a specific standardized type of work, man-hours;

Vi - the volume of a specific type of work performed per year;

i = 1, 2, .., n - types of work performed.

1.7. The number of employees required to perform work on personnel management (N) is calculated by the formula:

where: H - the number of employees, people;

Фп - useful working time fund of one employee per year in hours (calculated annually based on the duration of the working week).

1.8. An example of calculating the labor intensity and the number of personnel management specialists is given in the Appendix.

1.9. The numerical values ​​of the factors indicated in the tables of time standards are determined as the average annual values ​​for the last year.

1.10. The time standards take into account the time spent on receiving assignments, consultations, approvals and other work related to the assignment.

1.11. The collection provides for the use of standard forms of documentation.

1.13. The numerical values ​​of the factors given in the normative tables with the indication "up to" should be understood as "inclusive".

1.14. The number of independent structural subdivisions is understood as the total number of departments, sectors, services, groups and other independent subdivisions that are directly subordinate to the head or his deputies.

1.15. The time standards provide for filling out work books, personal cards and other documents in only one language.

1.16. The time standards do not take into account the performance of work that is not part of the job duties of the performers.

MINISTRY OF LABOR OF THE RUSSIAN FEDERATION

CENTRAL BUREAU OF LABOR STANDARDS

INTER-INDUSTRY ENHANCED REGULATIONS
TIME FOR WORKS ON DOCUMENTATION
PROVISION OF MANAGEMENT

MOSCOW 1995

The time standards were developed by the Central Bureau of Labor Standards of the Ministry of Labor of the Russian Federation and the All-Russian Research Institute of Documentation and Archives of Roskomarchiv.

Time standards contribute to the improvement of the organization of work of workers in services

Management documentation support, serve as the basis for job descriptions, staffing tables.

The collection contains standards for all types of work related to documentary support of management using computerization tools, and is recommended for use in government bodies, enterprises (associations) regardless of ownership, institutions and public organizations.

The enlarged time standards for work on documentary support of management were approved by the Decree of the Ministry of Labor of Russia dated November 25, 1994 No. 72.

1. General part

1.1. Aggregated time standards are designed to calculate time standards and organize work in management documentation support services (DOE), determine the labor intensity of work, the number of employees, and are recommended for use in federal executive authorities, at enterprises (associations), regardless of ownership, in institutions and public organizations.

1.2. The functions of the DOW service are defined by the Standard Instructions for Office Work in the Ministries and Departments of the Russian Federation, Approximate position about the document management service.

1.3. The basis for the development of time standards is based on the materials of studying the organization of labor and the best practices of employees of the services of the preschool educational institution, photographs of the working day, self-photos, data on operational accounting and reporting, the results of expert assessments of specialists from the services of the preschool educational institutions of ministries and departments.

1.4. In preparing time standards, the following normative and methodological documents were used: Regulations on the organization of labor rationing in the national economy. Approved by the Decree of the USSR State Committee for Labor and the Presidium of the All-Union Central Council of Trade Unions of June 19, 1986 No. 226 / P-6;

1.5. When rationing the work of employees of the preschool educational institution, it is necessary to use intersectoral standard and uniform time standards: Standard time standards for work on copying and prompt reproduction of documents. - M., 1990; Uniform norms of time (workout) for typewritten work. - M., 1988; since the "Enlarged standards ..." do not take into account the costs of typewriting, copying and reproduction.

1.6. The normative part of the collection contains the following sections: the time spent on work on documentation support for management (drawing up and maintaining nomenclatures of cases, processing, registration, accounting for the number of documents, work on monitoring the execution of documents, creating and maintaining file cabinets, forming and processing cases in structural divisions, examination scientific and practical value of documents, compilation of annual sections of case inventories, transfer of cases to the departmental archive); time spent on the work of the archive of the organization (methodological and organizational support for work, the creation of a scientific reference apparatus for the documents of the archive of the organization, cataloging of documents, the use of documents, information services for institutions and citizens, conducting a comprehensive (thematic) check of the state and operation of the archive of a subordinate institution, monitoring organization of documents in the office work of structural divisions of the department (organization) and in the institutions of the system, ensuring the safety of documents, accounting for documents, technical execution of work).

1.7. The collection contains time standards in hours per accepted unit of measurement of the amount of work.

1.8. The standards are calculated based on the results of measuring the cost of working time during a working day lasting 8 hours.

1.9. The standards provide for the performance of all work with documents in one language and apply to work with documents of general office work.

1.10. The standards are designed for the performance of each work by one performer.

1.11. In the tables of the normative part of the collection, the name and content of the work performed and the time standards established for them are given.

1.12. Within the table, the standards are arranged in a logical sequence of work performed, but at the same time, work performed using automated technologies is located after similar work performed using traditional technology.

1.13. The composition of documents, the rules for their development, execution are established in accordance with the requirements of the State Documentation Support System for Management, the Basic Rules for the Operation of Departmental Archives, the Standard Instructions for Paperwork in Ministries and Departments of the Russian Federation (M., 1994).

1.14. The norm of time for the performance of a unit of normalized work is calculated according to the standard of operational time and is determined by the formula:

H vr \u003d H K,

H - the standard of operational time for the performance of this work, established according to the collection, h;

K - coefficient that takes into account the time spent on organizational and technical maintenance of the workplace, rest (including physical education breaks) and personal needs,% of operational time. According to the results of the analysis of maps of photographs and self-photos of the working time of workers, K is taken equal to 1.1.

1.15. The mode of work and rest of operators of electronic computing and computers and other specialists directly working with personal computers depends on the nature of the work performed (data entry, text entry, editing, reading information from the screen). The continuous duration of work should not exceed 4 hours, while after each hour of work a break of 5 - 10 minutes, and after 2 hours - 15 minutes.

1.16. The unit of measure "case" means a case in the amount of 150 sheets of 210? 297 mm (A4 format). Cases containing more or less than 150 sheets are recalculated for one conditional case with a volume of 150 sheets.

1.17. Work with typescripts in the clerical service is normalized according to table 3.1.2. (standards 3.1.2.1, 3.1.2.2).

1.18. The unit of measurement of the volume of work - the author's sheet - is taken to be material containing 40 thousand printed characters, which is 16.7 typewritten pages printed at 1.5 intervals, each containing 2450 characters.

1.19. For the unit of measurement of the volume of work - a box, a box containing 10 cases is taken.

1.20. By certain types works as a unit of measurement is taken not 1, but 10, 100. This must be taken into account when calculating the amount of labor costs for the planned scope of work.

1.21. In case of significant deviations in the content of the work compared to this normative collection and the inappropriateness of changing the existing labor organization, local standards for a particular documentation service can be calculated.

1.22. Local norms for work not provided for by this normative collection are established by the method of technical regulation.

1.23. On the basis of the Aggregated Time Standards, the number of employees of the documentation service is calculated.

1.23.1. For this purpose, the annual labor intensity of standardized work (Tn) is determined in hours, taking into account each type of work performed according to the formula:

Tn = H vr Vi,

where H vr - the time spent on the performance of a specific standardized type of work, h;

Vi is the volume of a specific type of work performed per year.

1.23.2. The annual labor intensity of non-standardized work Tn.n in hours is determined by the method of expert assessments, taking into account the volume of work performed according to the formula:

Тн.н = Тjнн Vj,

where Тjнн is the annual labor intensity of non-standardized work of a particular type;

Vj - annual volume of non-standard types of work.

1.23.3. The total annual labor intensity To of works is calculated by the formula:

That \u003d Tn + Tn.n,

1.23.4. The attendance number of workers Chyav is determined by the formula:

where Fp is the useful working time fund of one employee per year, h (assumed to be 2006 man-hours).

An example of calculating the number of employees of the documentation service is given in Appendix 2.

2. Organization of work

The documentary support service for the management of an institution, regardless of the form of ownership, can act as an independent structural unit or be performed by one person.

The functions of employees of the preschool educational institution service are determined by job descriptions drawn up in accordance with the "Tariff and qualification characteristics for industry-wide positions of employees": (Approved by the Decree of the Ministry of Labor of the Russian Federation on November 10, 1992 No. 30 - M., 1992) and "Tariff and qualification characteristics for positions of employees of budgetary institutions and organizations of the state archival service of the Russian Federation”, Appendix 5 to the order of Roskomarchiv dated 09.12.92. No. 226. The same documents determine the names of the positions of employees of the services of the preschool educational institution. The functions of the DOE service include:

organizational and methodological support of work with documents in the structural divisions of the organization and subordinate institutions;

introduction of standards for documentation support of management and other regulatory and methodological documents;

acceptance of documents;

document processing and accounting and reference work;

control over the execution of documents;

formation, storage of files and their use;

preparation and transfer of cases to the archive of the organization and others.

The functions of the archive of the organization include:

completing documents of structural subdivisions of the organization;

accounting and ensuring the safety of documents received in the archive;

funding of documents accepted for archiving;

compiling a scientific reference apparatus for documents stored in the archive;

conducting an examination of the scientific and practical value of documents stored in the archive, providing methodological assistance in carrying out this work in the office work of the organization;

preparation and transfer of documents for state storage;

submission to the state archive forms statistical reporting:

form No. 5 "Passport of the archive of an institution, organization and enterprise that stores management documentation to be transferred to state storage on December 1, 19 ...", form No. 6 "Passport of the archive of an institution, organization and enterprise that stores scientific and technical documentation subject to transfer to state storage on December 1, 19.., form No. 7 “Passport of the archive of an institution, organization and enterprise that stores film and photo documents to be transferred to state storage on December 1, 19.. of the year”;

the use of documents stored in the archive, checking the safety, correctness of the formation and execution of cases in the office work of the organization;

participation in the development of regulatory and methodological documents (instructions, recommendations, regulations, etc.) for archives and organization of documents in office work.

The organizational and technical conditions adopted in the collection provide for:

rational organization of workplaces;

timely receipt by employees of the necessary information, consultations, instructions;

observance of a rational mode of work and rest;

ensuring established sanitary standards.

Workplaces of workers of the documentation service are equipped with a single-pedestal table (with an attachment), which provides convenient placement of office equipment and work items on it, and in the drawers of the table - storage of relevant documents and stationery.

Desk drawers should be equipped with devices for the convenient location of folders. It is desirable that a card with a list of folders contained in it be attached to each box. There should be a cabinet for storing special, reference literature and documents.

Employees of the documentation service are provided with the necessary reference materials (including: instructions for record keeping and other regulatory and methodological documents, reference books on current legislation, reference books on administrative-territorial division, spelling and terminological dictionaries, reference books on writing individual words, lists of employees of the organization and its structural subdivisions with indication of telephone numbers and addresses, alphabetical books of addresses and telephone numbers of employees associated with the activities of this organization, index cards to collections of resolutions and orders of a higher body, and others).

In connection with the introduction of automated technologies into the activities of DOW services, the workplaces of specialists should be equipped with professional personal computers (PCs) such as IBM PC XT / AT with the following main parameters: RAM of at least 640 KB and external memory capacity on the hard drive of at least 20 MB . The computer must be equipped with a large print printer.

The PC is equipped with a glass or plastic optical filter. The high resolution screen reduces eyestrain. The illumination of the screen should be equal to the illumination of the room. The computer screen is located at right angles to the windows of the workroom.

The regime of work and rest of employees involved in documentary support of management is established on the basis of the daily routine, taking into account the regulation of all compulsory works and the implementation of the most difficult of them in the first half of the day, when the workers have a high stable working capacity. Along with this, it is necessary to conduct physical culture pauses lasting 5-10 minutes. 1 - 1.5 hours before lunch and 1 - 1.5 hours before the end of work.

The mode of work and rest of specialists working on a PC is determined by the "Temporary Sanitary Norms and Rules for Employees of Computer Centers", approved by the Deputy Chief State Sanitary Doctor of the USSR, 2.03.1988, No. 4559-88.

3. REGULATORY PART

3.1. Time spent on work on documentation management support

3.1.1. Compilation and maintenance of nomenclatures of cases

Performers - head of the office, senior inspector, inspector, clerk, operator of electronic computers and computers, document manager.

Job Title		Unit of measure for the scope of work	Time standard, h.
1. Drawing up and maintaining the nomenclature of affairs of the structural unit	The study of regulatory and methodological documents, the functions of this structural unit, the features of its office work, the composition and content of documents, determining the terms of their storage, compiling, systematizing the headings of cases, sighting by the head of the structural unit, monitoring the correctness of the formation of cases.
2. Drawing up and maintaining the nomenclature of affairs of the organization	The study of normative and methodological documents, reference manuals, nomenclatures of cases of structural divisions, functions of the organization, features of office work, composition and content of documents, determination of their storage periods, development of a classification scheme for the nomenclature of cases, unification, general editing of the text of all sections of the nomenclature of cases, identification of documents that do not structural units included in the nomenclature of cases, drawing up a nomenclature of cases (with a table of contents, a preface, a list of abbreviations), coordination with the departmental archive, consideration at a meeting of the Central Expert Commission (CEC) (EC) of the organization, coordination with an archival institution (state archive), registration and approval of the nomenclature of cases; control over the correctness of the formation of cases in throughout the year, making adjustments to the nomenclature of cases, compiling a final entry to the nomenclature of cases, transferring the final information to the information retrieval system and the departmental archive in the prescribed form	Number of positions in the nomenclature of cases:
3. Automated management of the nomenclature of the organization's affairs *	Turning on the computer, calling up the format display in accordance with the program, entering data on changes in the nomenclature of cases, turning off the computer	Number of positions in the nomenclature of cases:

* Work to control the formation of cases in office work is carried out throughout the year.

* The standard is also applicable to determine the time spent on compiling and maintaining the nomenclature of affairs of a large structural unit (main department, department, etc.)

3.1.2. Processing, registration, accounting of the number of documents

Performers - head of the office, head of the expedition, inspector, secretary-typist, forwarder, clerk, operator of electronic computers and computers, document manager.

Job Title				Time standard, h
1. Processing of incoming documents		Receiving correspondence, checking the integrity of the packaging and attachments, correct addressing, opening the envelope, systematizing documents for registered and unregistered, compiling registration cards (RC), putting, filling in registration stamps, distributing documents to be transferred to the head of the organization for consideration and resolution and to those subject to transfer for execution to structural divisions, transfer of documents for execution *	10 documents
2. Processing documents received by fax		Signal reception. Receipt of the text, division into sheets of A4 format, preparation of registration cards (RC), affixing, filling in registration stamps, transfer of documents for execution
3. Telegram processing		Receiving a text from a teletypewriter, compiling an AC, putting and filling in registration stamps, sending telegrams to the management for a resolution, receiving a telegram, recording the text of a resolution in the AC, sending a telegram and AC to the contractor	1 telegram
4. Processing of incoming telephone messages		Receiving a telephone message, registering, writing a text in a journal, informing (by telephone) the performer about the content of the received telephone message, monitoring compliance with the deadline	1 telephone message
5. Processing of submitted documents		Receipt of executed documents, verification of the correctness of the execution of documents, the presence of applications specified in the main document, registration of documents in the RKF (case number in which the executed document is placed), sorting of sent documents by addresses and types postal items, putting the address on the envelope, folding and inserting documents into envelopes, sealing envelopes, marking envelopes, compiling a register	10 documents
6. Processing documents sent by fax		Receipt of executed documents, checking the correctness of paperwork, the availability of applications specified in the main document; registration of documents; turn on the fax, establish communication with the destination, send text, turn off the machine
7. Processing of sent telephone messages		Text transmission, logging	1 telephone message
8. Registration of travel certificates		Registration of a certificate in the prescribed form, affixing and certification of a mark on the arrival (departure) of an employee.	1 travel certificate
9. Automated registration of incoming documents		Turning on the computer, calling up the format of the registration and control form (RKF) on the display, entering information about the type of document, its author, date and index assigned to the document by the author organization, about the content of the document (title), applications, control details, the number of sheets of the document, assigning the date of registration of the document according to the date of filling out the RKF, assigning a registration number to the document; shutting down the computer	10 documents
10. Automated registration of documents created for internal use	Turning on the computer, calling the format display (RKF), entering information about the type of document, its author, text into the RKF summary document (header) and annexes, the number of sheets of the document; assignment of the registration date to the document according to the date of filling out the RKF; assigning a registration number to a document; entering information about the authors and the content of resolutions into the RKF, turning off the computer		10 documents
11. Automated registration of sent internal documents	Turning on the computer, calling the RKF format to the display, selecting codes (names) of recipients, entering information about the number of copies sent to each address, summing up information about the number of copies sent to all addresses; shutting down the computer		10 documents
12. Automated registration of sent initiative documents	Turning on the computer, calling the RKF format to the display, entering information about the document into the RKF, a summary (title) of the document and applications, the type of document, the number of sheets; assigning the date of registration of the document according to the date of filling out the RKF; assigning a registration number to a document; selection of codes (names) of addressee organizations, input of information on the number of copies sent to each addressee, summing up the total number of copies, entry in the RKF, printout of the RK , shutting down the computer		10 documents
13. Automated accounting of the number of documents created for internal use	Turning on the computer, generating a request to search for the RKF according to the given details to obtain the desired modification of the output form; sorting RKF according to the given values ​​of details, counting the number of RKF, turning off the computer		100 documents
14. Automated accounting of the number of sent internal documents	Turning on the computer, generating a request to search for the RKF according to the given details to obtain the desired modification of the output form; sorting the RKF according to the specified values ​​of details, counting the number of sent copies of documents; shutting down the computer		100 documents
15. Automated accounting of the number of incoming documents, response documents to incoming documents, sent initiative documents	Turning on the computer, generating a request to search for the RKF according to the given details to obtain the necessary modification of the output form; sorting RKF according to the given values ​​of details, counting the number of RKF, turning off the computer		100 documents
16. Automated accounting of the volume of document flow of the institution	Turning on the computer, generating a request for the given details, sorting the RKF according to the given values ​​of the details, counting the number of RKF and sent copies of documents, printing, turning off the computer		100 documents

In case of performing work on preparation for reproduction of the RK and documents for contractors, the standard increases by 0.45 hours for every 10 documents

3.1.3. Work on the control of the execution of documents

Job Title		Unit of measure for the amount of work	standard time, h
1. Document execution control	Drawing up the AC, if it is not transferred from the registration service, putting a mark “K” (control) on the document and on the AC, placing the first copy of the AC in the file cabinet, sending the second copy of the AC along with the document to the structural unit to the contractor, monitoring the execution of the document, reminding about deadline, obtaining information about the results of execution, recording information in the Republic of Kazakhstan, informing managers about the status of execution, removing the document from control. Compilation of a summary of documents that were not executed on time, compilation of a summary of the execution of documents subject to control, generalization of the results of the execution of documents by structural divisions, analysis of the state of execution of documents in the organization	10 documents
2. Control over the execution of citizens' applications	Same	10 documents
3. Automated control of the execution of incoming documents	Turning on the computer, viewing the document, calling the document to the RKF display, entering the control details of the task (resolution) into the database, printing the RKF, placing the RKF in the control and reference file, transferring the document to the RKF for execution, receiving a controlled document and the RKF, control over the correctness registration and deadline for the execution of the document, adjustment of the RKF; registration of the executed document; filling in the RKF based on the results of the execution of the document; printout of the RKF, the formation of a summary of the execution of controlled documents for individual specified details or their combinations; conducting reference and information work, obtaining output forms for accounting and control of documents, turning off the computer	10 documents
4. Automated control of the execution of citizens' appeals	Same	10 documents
5. Automated control over the execution of documents created for internal use	Same	10 documents

3.1.4. Creation and maintenance of file cabinets

Performers - head of the office, senior inspector, inspector, clerk, secretary-typist, operator of electronic computers and computers, document manager.

Job Title		Unit of measure for the amount of work	Time standard, h
1. Compilation and maintenance of a control and reference file	Systematization, arrangement of the RC in the file cabinet in accordance with the classifiers or the card file construction scheme; making changes to the cards (recording information about the performer, postponing the deadline, etc.); selection of cards for documents whose deadlines are expiring (to inform the executors), rearrangement of the AC for completed documents in the appropriate section of the file cabinet, selection of the AC for documents with expiring deadlines (to inform the management)	10 registers
2. Maintaining an automated database to control the execution of documents	Turning on the computer, calling the details of the document on the screen, calling the RKF format, filling out the card for a newly received document or making changes (additions) to the card, information about the performers, deadlines (postponement of deadlines); selection of cards within the system (cards for executed and unexecuted documents, for documents with expired deadlines) and by sections; printout of cards for documents with expired deadlines to inform managers; card printing; shutting down the computer	10 cards
3. Compilation and maintenance of a card index on the proposals and complaints of citizens	Filling in the cards according to the established form, systematization, placement of the RC in accordance with the classifiers or the scheme for building a card file, making changes to the cards	10 registers
4. Drawing up and maintaining thematic cards for departmental standards, orders, decisions	Filling in cards according to the established form, systematization, arranging thematic cards in accordance with classifiers or a card index scheme, arranging new cards, making changes to cards	10 thematic cards

3.1.5. Formation and execution of cases in structural divisions, examination of the scientific and practical value of documents, compilation of annual sections of case inventories, transfer of cases to a departmental archive.

Performers - head of the office, senior inspector, clerk, secretary-typist, operator of electronic computers and computers, document manager.

Job Title		Unit of measure for the amount of work	Time standard, h
1. Formation of files of permanent storage, drawing up titles, registration of files (management documentation)	Grouping executed documents into cases, checking the compliance of the content of documents with the headings of cases according to the nomenclature of cases, the correctness of the design and completeness (completeness) of documents, numbering the sheets in the case, compiling an internal inventory of the case documents and an attestation, compiling and clarifying the headings of the cases, describing the cases on the covers
2. Formation of files on the personnel of the organization, drawing up headings, registration of files	Same
3. Formation of cases of temporary (over 10 years) storage, compilation of headings, registration of cases	Same
4. Formation of cases of temporary (up to 10 years) storage, compilation of headings, registration of cases (management documentation)	Grouping executed documents into cases, checking the compliance of the content of documents with the headings of cases according to the nomenclature of cases, the correctness of execution and completeness (completeness) of documents, compiling and clarifying the headings of cases, describing cases on the covers
5. Conducting an examination of the scientific and practical value of documents and drawing up an act on the allocation for destruction of documents and files that are not subject to storage	Study of the composition and content of documents, determination of their scientific, historical and practical significance, sheet-by-sheet review of cases, selection of documents for permanent, temporary storage for destruction, drawing up an act on the allocation for destruction of documents that are not subject to storage, consideration of the act at a meeting of the CEC (EC), approval of the act
6. Drawing up annual sections of inventories of cases of permanent and temporary (over 10 years) storage to be transferred to the archive of the organization	Compilation of the annual section of the inventory of cases that have passed the examination of value, consideration of the prepared section at the meeting of the CEC (EC), revision based on comments, execution, approval in in due course, checking the quality of the formation and execution of cases, the compliance of the number of cases entered in the inventory with the number of filed cases according to the nomenclature of cases; affixing temporary ciphers (in pencil) on the covers of cases	10 descriptive inventory entries
7. Automated compilation of annual sections of inventories of cases of permanent and temporary (over 10 years) storage to be transferred to the archive of the organization	Turning on the computer, calling up the inventory format on the display, entering data on cases that have passed the examination of value; reading of the compiled inventory, editing; printout; consideration of the annual section of the inventory at a meeting of the CEC (EC); making changes to the inventory in accordance with the comments made; listing the inventory section after revision, turning off the computer	10 descriptive inventory entries
8. Transfer of cases to the archive of the organization from the structural unit	Transfer of cases individually according to the inventories and nomenclatures of cases, transfer of copies of inventories, nomenclatures of cases, control and reference and thematic files according to the schedule, execution of the transfer in the prescribed form

3.2. Time spent on the work of the archive of the organization

3.2.1. Methodological and organizational support of work.

Job Title		Unit of measure for the amount of work	Time standard, h
1. Development of regulatory teaching aids(instructions, recommendations, provisions)	Drawing up a bibliography, studying scientific and methodological literature and documents on the topic, identifying and collecting materials, analyzing them, drawing up a plan and diagram of a manual, systematizing information, writing a text, editing, discussing, finalizing according to comments

3.2.2. Creation of a scientific reference apparatus for the documents of the archive of the organization

Performers - the head of the archive, the archivist of the 1st category, the archivist of the 2nd category, the archivist.

Job Title		Unit of measure for the amount of work	Time standard, h
1. Compilation of annual sections of summary inventories of cases of permanent storage	Writing, drawing up an inventory (annual section of the summary inventory) in the prescribed form, consideration at a meeting of the CEC (EC), submission of an inventory for approval by the EPC of the state archive, discussion, revision based on comments, approval by the head of the organization	10 descriptive inventory entries
2. Compilation of summary inventories of cases by personnel	Writing, drawing up an inventory (annual section of the summary inventory) in the prescribed form, consideration at a meeting of the CEC (EC), submission of an inventory for approval by the EPC of the state archive, discussion, revision based on comments, approval by the head of the organization	10 descriptive inventory entries
3. Compilation of prefaces to inventories of archival funds	The study of legislative and scientific reference literature, the history of the fund and its documents in order to determine the dates of formation, reorganization, renaming, liquidation of the fund creator. clarification of its jurisdiction, functions, structure, study of the office work system, nature and condition of documents, collection and analysis of information about the presence and composition of the scientific reference apparatus (RSA) to the fund, about the features of processing and systematization of documents, writing the text of the preface, discussion, revision according to comments
4. Compilation of historical information on the archival funds of organizations, institutions and enterprises	Collection of data on the history of the founder on the basis of information identified in the preparation of prefaces to the descriptions of cases for this period, writing the text of the reference, discussion, revision according to the comments
5. Compilation of subject, geographical, name indexes to completed case inventories	Reviewing the inventory, identifying data, writing cards (with one concept per card), compiling an index	10 index cards

3.2.3. Document cataloging

The performers are the head of the archive, the archivist of the 1st category, the archivist of the 2nd category, the archivist, the operator of electronic computers and computers.

Job Title		Unit of measure for the amount of work	Time standard, h
1. Drawing up cards and maintaining a subject (subject-thematic) file cabinet	Studying the inventory in order to select cases for cataloging documents, browsing through the files, identifying documents subject to cataloging, annotating the contents of the identified documents, writing cards in the prescribed form, putting a cataloging stamp on the covers of cases; grouping cards alphabetically by subject concepts, then according to the scheme adopted for this file cabinet; arrangement of cards in the card index in accordance with the accepted systematization scheme	10 cards
2. Creation of an automated database of archive documents	Study of the inventory, selection of cases, sheet-by-sheet review of cases, identification of documents, turning on the computer, calling the card format to the display, filling it out, systematizing the cards in accordance with the established indexes according to the accepted scheme; turning off the computer; affixing a cataloging stamp on the cover of a case
- with printed cards	Same	10 cards
- no card printing	Same	10 cards
- on state, public, creative figures	Same	10 cards
- by personnel	Same	10 cards
3. Compilation of cards and maintenance of a personal card index (for state, public, creative figures)	Study of the inventory, selection of cases for cataloging documents, sheet-by-sheet review of cases, identification of documents subject to cataloging, study of the content of identified documents, writing cards in the prescribed form, grouping cards by last names, first names and patronymics in alphabetical order, then according to the scheme adopted for this file cabinet ; arrangement of cards in the card index in accordance with the accepted systematization scheme	10 cards
4. Drawing up cards and maintaining a file cabinet for the personnel of the organization	Same	10 cards

3.2.4. Use of documents. Information service of institutions and citizens

Performers - head of the archive, archivist of the 1st category, archivist of the 2nd category, archivist, archivist.

Job Title		Unit of measure for the amount of work	Time standard, h
1. Execution of topic queries	Familiarization with the request, studying the scientific reference apparatus of archive documents, identifying information on the topic of the request, writing the response text
2. Thematic identification and preparation of an information paper	Viewing cases, identifying information on the topic, compiling the text of an information document (thematic list, information letter)	1 printed sheet
3. Issuance of cases for temporary use	Familiarization with the request, determination of the location of cases by topographic indicators, seizure of cases, placement of substitute maps, checking the compliance of the cipher and title on the cover of the case and in the inventory (nomenclature of cases), checking the numbering of sheets and the physical condition of the cases, drawing up an act on the issuance of cases in temporary use, issue
4. Reception of visitors for the purpose of consultation	Advising on the composition and content of documents on the subject of the request, informing about the availability of documents in the archive to obtain a certificate of work, service, study	1 visitor
5. Execution of requests of a social and legal nature	Familiarization with the request (application), studying the scientific reference apparatus and archive documents, identifying biographical information, writing the text of the archive reference *
6. Acceptance and issuance of unclaimed work books	Acceptance of work books for storage, registration of admission, placement of work books in a file cabinet in alphabetical order, issuance of work books to owners	1 work book

* Information is revealed for a period of not more than 5 years

3.2.5. Conducting a comprehensive (thematic) check of the state and operation of the archive of a subordinate institution

Performers - head of the archive, archivist of the 1st category.

Job Title		Unit of measure for the amount of work	Standard time, h
1. Conducting a comprehensive (thematic) audit of the state and operation of the archive of a subordinate institution (participation in the audit together with employees of the state archive)	Studying the conditions for storing files, the state of accounting and the scientific reference apparatus, the efficiency of using documents, checking the readiness of documents for transfer to state departmental storage, the correctness of the examination of the value, processing files, informing the management of the organization about the results of the check, discussing the results of the check in the archive of a subordinate institution, drawing up a certificate on the results of the check	1 complex

3.2.6. Control over the organization of documents in the office work of the structural divisions of the department (organization) and in the institutions of the system.

Performers - head of the office, head of the expedition, senior inspector, inspector, head of the archive, archivist of the 1st category, archivist of the 2nd category.

Job Title		Unit of measure for the amount of work	Time standard, h
1. Conducting an audit of the organization of work with documents in the structural divisions of the department and in the institutions of its system	The study of the main tasks and functions of the institution as a whole and its structural divisions, drawing up an inspection plan, studying the work with documents at the object being inspected (together with the employees of the clerical service), informing the management of the institution (structural unit) about the results of the inspection, discussing the results of the inspection at the facility, compiling testimonial certificates	1 check of one structural unit (institution), the nomenclature of cases of which includes up to 100 items
2. Control over the organization of work with documents in the office work of the structural divisions of the institution	Verification (together with employees of the clerical service) of the correctness of the formation and description of cases, ensuring the safety of documents in the clerical work of compiling inventories, preparing cases for transfer to the departmental archive; preparation of proposals for improving the work with documents	1 verification of work with documents of one structural unit, the nomenclature of cases of which includes up to 100 items
3. Oral consultation of employees of the organization	Advising on the formation of cases, drawing up nomenclatures of cases, inventories, conducting an examination of value, selecting documents for state storage, practical application teaching aids	1 consultation
4. Making consultations in writing	Registration of a response to employees of the organization on the formation of cases, the compilation of nomenclatures of inventory cases, the examination of value, the selection of documents for state storage, the practical application of methodological aids	1 office letter in 1 typewritten sheet

3. 2.7. Ensuring the safety of documents

Performers - head of the archive, archivist of the 1st category, archivist of the 2nd category, archivist, senior custodian of funds, keeper of funds, archivist

Job Title		Unit work volume measurement	Time standard, h
1. Reception of cases in the archive from the structural unit	Familiarization with the state of affairs, checking the correctness of the execution of cases, accepting cases according to the inventory (single), receiving a control and reference file for the documents of this annual section of the inventory, recording (in two copies of the inventory) information on the number of actually accepted cases, numbers of missing cases; placement of cases at the place of storage, a mark in topographical indexes about the placement of cases, an entry in the book of receipt and disposal of documents
2. Selection, preparation and transfer of documents for disinfection, disinfestation, restoration and binding	Selection of files according to the acts of checking the availability, card index (journal) of accounting for the physical condition of documents, registration in the book for issuing files from the archive, placing an order in the prescribed form, transferring files to the laboratory
3. Issuance (reception) of cases	Issuance of cases: familiarization with the order, determination of the location of cases by topographic indicators, seizure of cases, placement of substitute cards, determination of the correspondence between the cipher and title on the cover of the case and in the inventory (nomenclature of cases), checking the numbering of sheets and the physical condition of cases, a mark in the issuance book files from the archives. Receipt of cases: visual inspection of cases, checking the numbering of sheets and the physical state of cases, a note on the return of cases in the issuance book, withdrawal of deputies' cards, stacking cases in storage places	10 cases issued or accepted for archiving
4. Case cartoning	Placing cases in the box in numerical order, writing a label, sticking it on the box
5. Formation of bundles of cases to be stored	Grouping cases in numerical order, writing a label, attaching a label to twine, bandaging cases
6. Compilation of topographic indexes	Filling in the columns of the index card according to the established form, grouping cards in the sequence of racks, fund numbers	10 cards
7. Automated maintenance of topographic markers	Turn on the computer, call to the format display; filling in the columns (clarification of data in the columns) of the index card, grouping the cards in the established sequence of arrangement; printout; shutting down the computer	10 cards
8. Checking the availability and status of documents	Reconciliation of the actual availability of cases at the storage sites and according to the inventory (nomenclature of cases), the descriptive article of the inventory (nomenclature of cases) with the description on the cover of the case, checking the physical condition and technical execution of cases, filling out the availability check sheet indicating the physical state of cases in it, drawing up an act checking the availability and status of affairs in the fund

Before starting work on the rationing of the work of all specialists without exception, the following must be done.

1. Enlist the support of senior management.
2. Explain the goals and planned results of standardization to the head of the unit in which it will be carried out, and establish cooperation with him.
3. Tell the employees of the unit about the tasks of rationing, how it will take place and how long it will take. Conduct a preliminary briefing of employees (depending on which methods will be used). Answer the questions that have arisen and prevent possible resistance to the project.
4. Choose the most appropriate normalization methods (Table 1).

Table 1. Normalization methods

Method	Description	Advantages	disadvantages
Timing	Measuring the execution time of an operation	High data accuracy	High labor intensity of work
Working time photo	Fixing operations performed during the working day, as well as time for rest, unproductive costs of working time in real time	High accuracy of data Ability to determine the sequence of work performed, make a complete list of them	High labor intensity of work
Self photograph of a working day	Recording operations performed during the day is carried out by the employee himself in a specially designed form	Relatively low labor costs for the study	Does not allow to identify unproductive losses of working time due to the fault of the employee
Method of instant observations	Alternately fixing the types of activities performed by a group of employees after a certain time interval (usually 3-15 minutes)	Allows one rater to cover a large group of workers (20–40 people or more) with research	Difficult to use if workplaces are located in separate rooms Does not allow obtaining information about the sequence of operations
expert method	Evaluation of working hours by experts	Low labor costs for the study Allows you to evaluate the complexity of work that is impossible or difficult to observe	Low accuracy of estimates Possible expert bias
Mathematical and statistical methods	Analysis of data on factors that determine labor productivity, calculation of labor intensity of work performed based on statistics from previous periods	Allows you to quickly calculate the complexity of work and the required number of personnel based on a large amount of data	Does not take into account the intensity and intensity of labor, non-optimality in the organization of work

Classification of labor rationing methods

The best sequence of work is: first, the company optimizes labor processes, and then develops labor standards. However, in practice it often happens differently - the norms are developed for the current well-established process, at the same time, during the study, recommendations are developed for its improvement, which are gradually implemented. Please note: in this case, after the introduction of all changes and improvements, it is necessary to revise the norms. For example, the need to automate certain areas of work was identified. In this case, for the period before implementation automated system previously developed norms are in force, after its implementation, the norms are revised.

The calculation of labor standards and the required number of office employees takes place in two stages.

STAGE 1. Study of types of work

Regardless of whose work will be standardized, before starting work, an HR specialist needs to study the features of the functions performed by employees on the basis of job descriptions, work regulations, as well as, if possible, real situations and output documents (reports, CRM system data, etc.). With the help of this information, a list of the types of work performed is compiled. It can be refined and expanded based on the results of the study (which usually includes photographs and self-photographs of working hours (FRV and SFRV), interviews with employees and their managers).

The costs of working time will be determined taking into account the following criteria: the nature of the tasks performed, the functions of managing the team, the methods for performing managerial functions, the place of work, the amount of documentation drawn up in the performance of work duties, etc.

Inclusion in the calculation of labor standards of functions that are not characteristic of this position
There is a high probability of finding work that is not in the instructions and does not relate to the functionality of this position at all, but is performed by the employee. Such work should be excluded from the calculation of labor standards and it is required to take into account management decisions. The performance by specialists of unusual functions hardly indicates the effectiveness of the organization of labor and the correct distribution of responsibilities.

STAGE 2. Collection of information (measurements) and calculation of labor standards

Traditionally, the Rosencrantz formula is used to calculate the required number of administrative and managerial personnel. It is rather cumbersome and not very convenient for perception, therefore it is more expedient to make the following sequential calculation in Excel.

Step 1. Calculation of the total time for the performance of normalized work

For this, the formula is used:

where T- the total complexity of the performance of standardized work;

n- the number of types of work;

m i- the expected number of executions of this type of work (for example, the number of orders) for the billing period (for example, a year);

t i- normal time to complete i-th type of work.

Step 2 Estimation of the share of unrecorded and one-time orders in the total time for the execution of work

This figure (for example, 20%) can be obtained from the structure of working hours based on the STF and STF, or estimated by an expert.

Step 3 Accounting for breaks at work

This is the time for preparation for work and its completion (usually 1–2% of working time), for rest and personal needs (for office workers 6–8%).

Step 4 Determination of the time of absence from work

On the basis of local regulations, administrative documents and statistical data for each category of employees studied, information is collected on the average (for the last 2-3 years) absence from work for good reasons (illness, business trips, vacations, etc.).

Let us consider examples of the implementation of projects on labor rationing for certain categories of office personnel.

Purchasing manager

The preferred research methods for this position will be photography or self-photography of working hours, as well as momentary observations if there are several specialists in this profile in the company.

The method of momentary observations allows one observer to cover a large group of workers at the same time. A significant number of moments are monitored, thanks to which the method gives a fairly accurate idea of ​​the structure of the cost of working time of employees, the volume of unproductive losses of working time.

The observer, moving along a predetermined route from one workplace to another, fixes the tasks performed in this moment at a given workplace, types of activities, at each observed moment, fixing the states of workplaces with a large number of objects of observation is carried out at randomly selected intervals of time or at equal intervals, repeating the route as many times as necessary with a frequency of 1–20 minutes. Upon completion of all observations, the values ​​of the expenditure of working time by category are determined in proportion to the number of moments at which they were observed.

With the help of PDF or SFRF data, the so-called. operational time that an employee spends directly on activities related to procurement: receiving internal requests, checking balances, calling suppliers, verifying their offers, selecting, processing an external request, placing an order, transferring an invoice to accounting, monitoring order fulfillment, tracking shipments to supplier's warehouse, acceptance at the company's warehouse, filing a complaint (if there are problems), tracking returns / replacements, scoring the supplier. To determine the exact list of work performed by an employee, one should be guided by the job description, business process regulations procurement activities, other local regulations.

Dividing the total time by the number of purchased items, we get the standard time for the purchase of one item. This can be done on average for the entire range or for each group/category of positions separately (Table 2).

Table 2. Estimation of the average time for the execution of procurement work

Type of work	unit of measurement	Time to process a unit, h		Labor intensity, person/h
Direction of requests - commercial offers counterparties	Purchase	1,2	420	504
…	…	…	…	…
Preparation of a set of documents on the procurement (notice of the procurement procedure and all related documentation, including the draft contract)	Set of documents	8,0	135	1080
…	…	…	…	…
Organization (if necessary) of expertise in relation to assessing the quality of goods supplied by the counterparty, services rendered, work performed	Expertise	6,0	21	126
…	…	…	…	…
Total labor intensity, h				8050

In the presented calculation example, having included all types of work, the number of units and the time for their processing, we obtained the average time to complete procurement work per year - 8050 hours.

Based on the information received, it is possible to calculate the required number of personnel in the procurement department (Table 3).

Table 3. Calculation of the standard number of personnel of the procurement department

line number	Name of time spent	Hours / cost share	Explanation
1	Working hours, h/year	1970	Source - production calendar
2	Holidays, h/year	160	Based on local regulations of the organization (only working hours are considered)
3	Absence due to illness, travel, etc.	1,5%	Average percentage over the last 2-3 years
4	TOTAL: attendance fund of working time	1780	Line 1 - line 2 - line 3 x line 1
5	Preparatory and closing time	2%	It is set normatively
6		6%	It is set normatively
7	Unrecorded works	20%
8	Time to perform normalized work	1282	Line 4 - line 4 x (line 5 line 6 line 7)
9	Total estimated labor intensity of work	8050
10	Estimated headcount	6,28	Line 9 / Line 8

So, taking into account the norm of working hours according to the production calendar and vacation time, as well as the average calculation of the time per year when employees are absent from work for other reasons, we found out that at least six people should work in the purchasing department. At the same time, employees will most likely have to recycle, since the estimated headcount is 6.28.

Accountant

The work of an accountant differs depending on the size of the company, the type of its activity and other factors. The narrower the area of ​​work is included in the labor duties of this specialist (for example, when calculating wages, the accountant performs the functions of receiving and controlling timesheets, receiving and monitoring the correctness of filling out sheets of temporary disability, calculating wages for employees of the organization, accruing and transferring insurance premiums to state extra-budgetary social funds; participates in the preparation of the balance sheet and management reporting, etc.), the easier it is to take measurements using timing or photo timing methods. If several accountants work in this area, it is advisable to cover with measurements at least 10–20% of employees (or at least two people), who are quite experienced, but not advanced, i.e., not the most productive.

advice

As a rule, in labor activity accountant, there are not only daily, routine operations, but also work that is performed quarterly and annually (quarterly, annual reporting). To obtain more accurate results, we recommend that these works be timed as well. However, if it is not possible to wait or the labor costs for rationing are assessed as too high, the labor intensity of such work can be assessed by an expert (for example, each accountant spends so many hours on a quarterly basis to prepare quarterly reports)
(Table 4).

Table 4. Estimation of the standard time spent on the performance of payroll work

Name of time spent	unit of measurement	Time standard, min /%	Source
Premium accrual	1 item	2,75	Timing
Calculation of vacation pay	1 item	8,5	Timing
Calculation of sick leaves	1 item	6,15	Timing
…	…	…	…
Participation in the preparation of quarterly reports	1 report	1200	Expert review
…	…	…	…
Fulfillment of orders of the head	Share of total time spent	5%	Expert review
Rest breaks (excluding lunch)	Share of total time spent	6%	It is set normatively
Unrecorded works	Share of total time spent	5%	Based on PDF, SFRV or expert

The calculation of the standard number of personnel is carried out in the same way as shown
in and.

HR business specialist

The issue of preparing new standards and norms for labor costs, taking into account the changing organizational and specifications, the emergence of new types of industries and products, advanced technologies, modern materials, new requirements of GOSTs, modern organization and labor management remains very relevant.

When using standard reference books and collections, follow important rules.

1. Pay attention to what types of working time costs are taken into account in the proposed standards (for example, they may already take into account time for rest and personal needs, as well as for receiving assignments, approvals and other work related to the activities performed). This description is contained in the General section.

2. Make sure that the specific scope of work actually performed by the employee matches that described in the handbook. In particular, paperwork for hiring and dismissal, registration and accounting of work books, registration of the transfer of an employee to another department, drawing up and adjusting the vacation schedule, filling out and issuing certificates from the place of work, registration disciplinary actions, compiling statistical reports and certificates on personnel records, etc.

example

In the Standard norms of time for work on personnel management in state (municipal) institutions, a standard for the performance of work is given.

3.1.3.2. Recording in the work book (insert) information about work, incentives, awards and other information.

A collection of workbooks.

Based on the relevant documents (passport, transfer record, order, order, police certificate, etc.), entering into the work book or insert information about changes in work (transfer to another unit or to another position), incentives and awards, change surnames, records of serving the term of corrective labor, reorganization, resubordination or renaming of the organization and other information.

Transferring the corresponding entry to the employee's personal card.

Laying the work book in the safe.

3. Consider the specifics of your business. For example, entering personnel information into specialized programs or the need to maintain personnel records in several languages.

Regulation of the work of a specialist in personnel office work can also be done using working time photography and timekeeping techniques. In the above calculation example, the average time to complete the work of a HR specialist per year is 1650 hours. The calculation of the standard number of specialists is carried out similarly to the calculation given in.

Table 5. Calculation of the labor intensity of the work of a specialist in personnel records management

Type of work	unit of measurement	Time limit, min	Number of units per year	Labor intensity, person/h
Registration of employment of a specialist, employee	1 worker	30	50	30 × 50 / 60 min = 25
Worker hiring process	1 worker	20	100	20 x 100 / 60 min = 33.3
Preparation of documents upon dismissal	1 worker	16	70	16 x 70 / 60 min = 18.7
Issuance of a new work book for an employee entering a job for the first time, or an insert in it	1 work book or insert	4,5	20	4.5 x 20 / 60 min = 1.5
Issuing a disability certificate	1 leaf	2	200	2 x 200 / 60 min = 6.7
…	…	…	…	…
Total labor intensity, h				1650

The labor rationing of office personnel is, of course, a convenient and effective management tool that allows you to solve many applied problems. However, this is a very time-consuming process, especially at the stage of development and implementation. But if you have the strength and patience, and the employer has the means to see it through, the benefits can be significant for both the company and employees.

Size: px

Start impression from page:

transcript

1 CODE LABOR INSTITUTE STANDARD TIME RATES FOR WORK IN ACCOUNTING AND FINANCIAL ACTIVITIES IN STATE (MUNICIPAL) INSTITUTIONS MOSCOW 2014

2 Collection of typical time standards for accounting and financial activities in state (municipal) institutions according to the Register of collections of labor standards is defined in SECTION 14 "Work performed by managers, specialists and employees." CODE SECTION 14 Work performed by managers, specialists and employees These Regulatory Materials are intended to calculate the necessary labor costs and the number of employees for accounting and financial activities of state (municipal) institutions, taking into account the functions assigned to them. These Regulatory Materials are based on the results of studies conducted by the Institute of Labor over the years, as well as on previously approved collections, and are advisory in nature. If necessary, other standards should be used or local standards should be developed taking into account the specifics of institutions. Developed by the Institute of Labor Approved by the Federal State Budgetary Institution "Research Institute of Labor and social insurance» Ministry of Labor and Social Protection of the Russian Federation 003 dated March 07, 2014 2

3 1. General part 1.1. Typical time standards for accounting and financial activities are recommended for use in state (municipal) institutions when calculating labor costs and determining the number of employees, establishing their job responsibilities and distributing work between performers. timing observations and expert review; materials for studying the existing organization of labor and progressive methods of work of accounting departments; operational accounting and reporting data The collection provides for the use of accounting and reporting documents. The collection contains time standards in minutes per accepted unit of work. Time standards are developed for the following types of accounting work: accounting for fixed assets, accounting for inventories, accounting for low-value and wearing items, accounting for production costs and other purposes, accounting Money, accounting for intradepartmental financing calculations, accounting for cash and credit transactions, accounting for expenses, accounting for financing from the budget, accounting for funds and special-purpose funds, accounting for sales of products, accounting for income, accounting for short-term loans from the budget, accounting for funds transferred and received, accounting results of budget execution, accounting of off-balance accounts, accounting of cash transactions, reporting. 3

4 For work of a one-time nature and not taken into account in the standards, K = 1.05 is applied to the labor intensity of work, calculated according to the standards. Accounting time standards cover all types of accounting work performed using specialized software products positions in this collection is indicated in accordance with the current tariff - qualification handbook positions of managers, specialists and employees. The performance of work by performers of a different job title cannot serve as a basis for any changes in the time standards The standards given in the regulatory part of the collection are established for optimal organizational and technical conditions for the performance of work on accounting and financial activities For work not provided for by the collection, as well as during the implementation more perfect than it is provided by the organization of labor, time standards should be developed by the method of technical regulation and introduced in the prescribed manner, corresponding to more high performance labor The calculation of the total labor intensity of work performed by employees of the accounting department and financial departments is carried out according to the areas of their activity according to the formula: T about n 1 T p K, where T is the total labor intensity of work performed in the accounting department, about the financial department; T - the time spent on the relevant area of ​​activity, p covered by the standards; 4

5 n - the number of types of work performed; K - coefficient taking into account the labor intensity of work that is one-time and not covered by the standards The time spent on the corresponding type of normalized work is calculated by the formula: where Hvr - the norm of time; T i p N 1 vp V, i Vi - the amount of work of the i-th type performed during the year The number of employees is determined by the formula: annually; K is a coefficient that takes into account absenteeism of employees for good reasons, as average for the past 2 years, is determined by the formula: K n % of absenteeism 1, 100 where % of absenteeism - absenteeism of employees for good reasons, as an average for the past 2 years, is determined according to accounting data When calculating the staffing number, it is recommended to round only the total number. An example of the calculation of staffing is given in the Appendix. 5

6 2. Organization of work Job Responsibilities accounting employees are regulated by job descriptions, standards. Depending on the volume of work, a certain section of accounting is assigned to a group of employees or one employee (accounting for fixed assets, accounting for inventories, accounting for production costs, and other purposes). When distributing work among performers, their qualifications, experience and business qualities which will speed up the execution of tasks. The accounting room must be specially equipped. In accordance with the Regulations on documents and workflow in accounting, access to the working material of persons who do not work in the accounting apparatus should be excluded. The area of ​​the accounting department must meet the established sanitary standards, taking into account the requirements of rational equipment. The level of illumination of the workplace, the frequency of air exchange and the temperature in the working premises must be within the limits provided for by the relevant sanitary standards. The minimum number of documents required for operational work during the working day should be on the table. A cabinet is recommended for storing special and reference literature, as well as folders with reporting and other documents. In accordance with the Regulations on the conduct of cash transactions, the cash room must be isolated. The windows of the cash room are equipped with metal bars. The doors of the cash room during the working day must be locked with an internal lock. 6

7 Workplace the cashier is equipped with a table and a chair. To store cash and other valuables, a metal cabinet (safe) is installed in the cash room. Accounting staff regularly provide training responsible persons on the issues of accounting and safety of funds and material values ​​that are in their custody. In order to better organize the work of the accounting department with visitors, a schedule should be developed that provides for their reception in the morning and before the end of work. The mode of work and rest of accounting employees is established on the basis of the daily routine, taking into account the regulation of all mandatory work and the implementation of the most difficult of them in the morning, when employees have a high stable working capacity. 7

8 3.1. Accounting for fixed assets: 3. Regulatory part accounting for the availability of fixed assets during the inventory; accounting for the movement of fixed assets; accounting of the fund in fixed assets; accounting for disposal and transfer of fixed assets; accounting for depreciation of fixed assets. Time standards are presented in table 1. 8 Table Accounting for the availability of fixed assets during the inventory Accounting for the movement of fixed assets: a) newly built; b) received free of charge; c) made in an economic way Extract of data on the availability of fixed assets in the inventory list of fixed assets Maintaining a file of fixed assets and recording their movement in the turnover sheet for accounting for the movement of fixed assets Analysis of the results obtained in a memorial order of the appropriate form inventory or inventory accounting card 1 position card, 1 entry in the memorial order Accounting for the fund in Formation of the memorial order 2.4 8.5 8.5 8.5 20.0

9 fixed assets Accounting for operations on the disposal and transfer of fixed assets Accounting for the depreciation of fixed assets of statements on accounts reflecting the operation of accounting for the fund in fixed assets. Maintaining the necessary reporting in the memorial order of the appropriate form Recording in the accumulative (memorial order) for each document Drawing up a turnover sheet for depreciation of fixed assets. Recording the amount of depreciation in a memorial order, in the book "Magazine-Main" 12.0 entry in the book 1 position 12, Accounting for inventories Time standards are developed for: accounting for posting finished products and products transferred from production to the warehouse; accounting for the sale of finished products and products of subsidiary farms; accounting for the adjustment of the difference between the planned and actual cost; accounting for the supply of equipment and building materials for the purchase of animals, for fattening, food; accounting of the fund in low-value and fast-wearing items; accounting for the write-off of equipment, durable building materials. nine

10 The time standards are presented in table 2. Table 2 types of work Accounting for the posting of finished products and products transferred from production to the warehouse Accounting for the sale of finished products and products of subsidiary farms Accounting for adjusting the difference between the planned and actual costs Accounting for the receipt of equipment and building materials for construction from the supplier , purchases of animals for fattening, materials and food Reflection of the receipt of finished products and products transferred from production to the warehouse. Keeping a book of inventory of finished products. Reconciliation of accounting and warehouse accounting data Posting of finished products and products of subsidiary farms using acceptance certificates or other documents. Analytical accounting by name, quantity, cost and storage locations on cards of appropriate forms Adjustment of the planned cost at the end of the year to the actual cost by the amount products sold. Calculation of the planned cost savings Analytical accounting of equipment and building materials by name of materials, quantity and cost on cards of the appropriate form, acquired young animals by species and age groups in the animal accounting books of the appropriate form, accounting book 1 position card 16.0 12.0 card 12, 0 log 4.5

11 types of work Accounting for the fund in low-value and fast-wearing items Accounting for the write-off of equipment, durable building materials, write-off of shortages and losses of materials due to the establishment of food products in the turnover sheets Formation of statements on accounts reflecting fund accounting operations in low-value and fast-wearing items. Maintaining the necessary reporting in the memorial order of the appropriate form. Write-off of equipment, building materials, durable materials. Accounting for shortages and losses of materials and foodstuffs in accordance with write-off acts or other documents memorial order card accounting book 1 position 3.0 3.0 3 clothes, shoes; accounting for the issuance from the warehouse for operation of low-value and wearing items, linen, bedding, clothes, shoes; write-off of low-value and wearing items, linen, bedding, clothes, shoes that have become unusable. Time standards are presented in table 3. 11

12 types of work and wearing items, linen, bedding, clothes, shoes in the statements of operational (quantitative) accounting of the movement of low-value and wearing items or in the inventory book of materials. Reconciliation of accounting and warehouse accounting data Processing of incoming documentation for vacation from the MBP warehouse, linen, bedding, clothes, shoes. Reflection of accounting operations for accounting for the issuance from the warehouse of the IBE, linen, bedding, clothes, shoes on loose sheets or turnover sheets. Reconciliation of accounting and warehouse records Processing of incoming documentation for the write-off of IBE, linen, bedding, clothes, shoes. Write-off of the items listed above on the basis of the "Act for write-off from the balance sheet" approved by the management or register invoice, negotiable requirement or insert for the write-off act

13 3.4. Accounting for production costs and other purposes Time standards are developed for: accounting for direct costs for the production of products and for the implementation of research and development work; accounting for the issuance of materials and special equipment from the warehouse for the production of products and the performance of research work under economic agreements; payroll accounting production staff, administrative and managerial and service personnel; accounting for the accrual of contributions to the Social Insurance Fund; accounting for the distribution of overhead costs for certain types of production and orders; accounting for the sale of services provided by production workshops. The time standards are presented in Table 4. Types of work and expense items on multifaceted cards. Registration of documentation for the release from the warehouse of materials and special equipment for the production of products and the performance of research work. Reflection of the release of materials in the journal of accounting for materials. Data reconciliation multi-graph cards journal 16 4.0

14 types of work Accounting for the payroll of production personnel, administrative and maintenance personnel Accounting for the accrual of contributions to the Social Insurance Fund Accounting for the distribution of overhead costs for certain types of production and orders Accounting for the sale of services provided by production workshops for accounting and warehouse accounting Processing of primary documents. Withholding the accrued advance, compiling payrolls for all categories of industrial and production personnel: 6.5 accrual of bonuses 2.5 calculation of vacation pay 9.4 calculation of sick leave accounting for deductions on writ of execution accounting for the issuance of deposited wages accounting for the payroll Drawing up settlement sheets of deductions to the Social Insurance Fund Calculation of the amount of overhead expenses, reflection of accounting operations for accounting and distribution of overhead expenses in statements and memorial orders of the appropriate form Reflection of accounting operations for accounting for the sale of services rendered 6.2 reporting form, memorial order 6.0 5.0 22, 0 20.0 9.0 12.0 4.2

15 types of work by production workshops in the statements and memorial order of the appropriate form 3.5. Accounting for funds Time standards are developed for: accounting for current accounts for the federal budget; accounting of current accounts for national-state and administrative-territorial entities; accounting for current accounts on extra-budgetary funds; cash flow accounting for the recovery of cash expenses; accounting for receipt of cash at the cash desk by checks from budget current accounts; accounting for invoices for payment to the supplier for material assets, equipment, Construction Materials for new construction and services; accounting of accounts reflecting the withholding of taxes to the budget; accounting for the receipt of funds to current accounts on behalf of institutions; accounting for the receipt of funds to the current account on instructions for the formation of a fund for the payment of bonuses and the provision of one-time assistance to employees of institutions. Time standards are presented in table 5. 15

16 16 Table Accounting for current accounts: a) according to the federal budget; b) for national-state and administrative-territorial formations; c) for extra-budgetary funds Accounting for the movement of funds for the restoration of cash expenses Accounting for the receipt of cash at the cash desk by checks from budget current accounts Accounting for invoices for payment to the supplier of material assets, equipment, building materials for new construction and the provision of services Formation of turnover sheets for accounts reflecting funding from the federal budget to the accounts of institutions. Reconciliation of data on balances of appropriations on accounts of institutions with data on current accounts of institutions with a bank Formation of turnovers on accounts reflecting the movement of funds for the restoration of cash expenses in memorial orders of the appropriate form Formation of turnovers on an account reflecting settlements with accountable persons. Keeping records of settlements with accountable persons in memorial orders of the appropriate form Processing of documents that serve as the basis for various transactions with suppliers for material assets, equipment, building materials for new construction and the provision of services. Formation of turnovers on accounts and settlements with debtors and creditors in a memorial order of the appropriate form memorial order memorial order memorial order,0

17 Accounting for accounts reflecting the withholding of taxes to the budget Accounting for the receipt of funds to current accounts on instructions Accounting for receipts to current accounts on instructions to form a fund for the payment of bonuses and the provision of one-time assistance to employees of the institution Formation of turnover statements for accounts reflecting settlements with the state budget for withheld tax amounts Analytical accounting of receipts of funds to the current accounts of institutions Analytical accounting of receipts of funds to the current accounts of institutions for the formation of a fund for the payment of bonuses and the provision of one-time assistance to employees of the institution on cards and in the ledger of the appropriate form card card 3.5 7.0 7 Accounting for intradepartmental settlements on Financing The time norms are developed for: accounting for intra-departmental calculations for financing from the budget for the costs of the institution and other activities; accounting for intradepartmental settlements on financing from other budgets; accounting of intradepartmental calculations for financing from the budget of capital investments. Time standards are presented in table 6. 17

18 types of work Table Accounting for intradepartmental settlements for financing from the budget for expenses of the institution and other activities Accounting for intradepartmental settlements for financing from other budgets Accounting for intradepartmental settlements for financing from the capital investment budget Formation of turnover sheets for accounts reflecting transactions for accounting for intradepartmental financing from the budget for expenses of the institution and other activities Formation of turnover sheets for accounts reflecting operations for accounting for intradepartmental financing from other budgets Formation of turnover sheets for accounts reflecting operations for accounting for intradepartmental financing from the budget capital investments 6.0 3.5 6 Accounting for settlements of monetary and credit transactions The time limit is designed for: accounting for settlements with suppliers, contractors and orders for work performed and services rendered; accounting of settlements with accountable persons; accounting of settlements with various debtors and creditors; accounting of settlements with workers, employees and fellows; accounting for settlements pension provision and social protection of the population. eighteen

19 Time standards are presented in table 7. Table Accounting for settlements with suppliers, contractors and orders for work performed and services rendered Accounting for settlements with accountable persons Accounting for settlements with various debtors and creditors Accounting for settlements with workers, employees and scholarship holders Processing of documents that serve as the basis for implementation settlement transactions with suppliers, contractors, customers for work performed and services rendered. Formation of turnovers on the specified accounts. Keeping records of settlements with suppliers, contractors and orders for work performed and services rendered in a memorial order of the appropriate form. Processing advance reports, issuing cash orders. Formation of turnovers on an account reflecting settlements with accountable persons in memorial orders of the appropriate form Processing of documents that serve as the basis for settlement transactions with debtors and creditors. Formation of turnovers on accounts reflecting settlements with debtors and creditors. Keeping records on memorial orders of the appropriate form Drawing up statements on the calculation of contributions, allowances, scholarships in the prescribed manner, on time. Accounting for expenses in memorial orders of the appropriate form, memorial order memorial order 1 advance report memorial order memorial order 5.0 3.0 6.0 3.0

20 Accounting for settlements on pensions and social protection of the population Drawing up relevant documentation reflecting the accounting for settlements on pensions and social protection of the population. Accounting for accounting operations on insurance premiums of institutions and organizations separately for mandatory insurance premiums of citizens. Analytical accounting on cards of a certain form card 12, Cost accounting Time standards are developed for: cost accounting: a) for the budget for the maintenance of the institution and other activities; b) at the expense of other budgets; c) capital investment. The time standards are presented in the table Table 8 min Accounting for expenses: a) for the budget for the maintenance of the institution and other activities; b) at the expense of other budgets; c) according to the budget for capital investments Formation of turnover for reporting period and from the beginning of the year, the closing balance of 3.5 3.5 3.5

21 cost items, cost accounting objects and a synthetic account as a whole Accounting for other expenses Formation of turnover for the reporting period and from the beginning of the year, by expense items, expense groups, write-offs in the order of cost allocation and synthetic accounting 3.5 budget; 3.9. Accounting for funding from the budget Time standards are designed for: accounting for funding from the budget; accounting for funding from pension fund and at the expense of accounting for funding from the Social Insurance Fund for the payment of benefits; accounting for other funds for the maintenance of the institution. The time standards are presented in the table Table Accounting for funding from the budget: a) for the expenses of the institution and other activities; b) capital investments; c) at the expense of other budgets Accounting for financing: Reflection of accounting operations for accounting for the movement of finances. Compilation of statements according to these forms and receipts Reflection of accounting operations for accounting for the movement of 1 position 4.0 6.0

22 a) from the Pension Fund; b) at the expense of the budgets of national-state and administrative-territorial formations for the payment of benefits and additional payments to pensions; c) at the expense of parents' funds for the maintenance of a children's institution, funds from the Pension Fund, at the expense of the budgets of national-state territorial entities for the payment of benefits and additional payments to pensions, at the expense of parents' funds for the maintenance of institutions. Drawing up statements according to these forms and receipts Accounting for funds from the Social Insurance Fund for the payment of benefits Reflection of accounting operations for accounting for funds from the Social Insurance Fund for the payment of benefits. Drawing up statements according to these forms and receipts 7, Accounting for other funds for the maintenance of the institution Reflection of accounting operations for accounting for other funds for the maintenance of the institution. Maintaining the relevant statements or memorial orders of the appropriate form 3, Accounting for funds and special-purpose funds Time standards are developed for: accounting for funds and special-purpose funds; accounting of the fund in low-value and fast-wearing items. Time standards are presented in the table

23 Table Accounting for special-purpose funds and funds Accounting for the fund of financial resources Formation of statements on accounts reflecting operations for accounting for funds and special-purpose funds. Keeping a journal for calculations of the appropriate form Reflection of the movement of funds in accounts reflecting the accounting of the fund of financial resources in a memorial order of the appropriate form memorial order 3.0 3, Accounting for the sale of products The time standards are presented in table 11. Table Accounting for the sale of products and work performed: a ) production (training) workshops; b) auxiliary (training) farms Processing of relevant documentation for the delivery of products. Reflection of accounting operations for accounting for the sale of products. Processing of relevant documentation for the delivery of memorial warrant memorial warrant 3.0 3.0

24 c) research work under product contracts. Reflection of accounting operations for accounting for the sale of products. Reconciliation of accounting and warehouse accounting memorial order 2, Income accounting Time standards are presented in table 12. production activities professionally technical schools, income on amounts subject to contributions to the budget and other deductions. Formation of turnover for the reporting month and the closing balance by types of deductions, contributions, payments, withdrawals, sub-accounts and synthetic accounts a) for special funds; b) from production activities of professional- Vedomosti 3.2 3.4 3.6

25 technical schools; c) budget 3, Accounting for profits and losses Formation of data on the calculation of the amounts of profits (losses). Preparation of data for filling out reporting forms 3, Accounting for funds transferred and received Time standards are presented in table 14. Table Accounting for funds transferred and received Formation of turnover on accounts reflecting the movement of funds transferred and received. Keeping records of funds in a memorial order of the appropriate form 5, Accounting for the results of budget execution Time standards are presented in table 15. Table Accounting for results Formation of working capital 4.0

26 budget execution of statements on accounts reflecting the results of budget execution Accounting for off-balance accounts Time standards are presented in table 16. Table Accounting for off-balance accounts a) accounting for leased fixed assets; b) accounting for inventory items accepted for storage; 1 position 1 position 14.0 14.0 c) registration of forms strict accountability; 1 position 14.0 d) accounting for the write-off of debts of insolvent debtors; 1 position 14.0 e) accounting for material assets paid for by centralized supply; f) accounting of debts of pupils and students for unreturned material assets; g) accounting for challenge sports prizes and cups; 1 position 1 position 1 position 14.0 14.0 14.0 h) registration of vouchers; 1st position 14.0 i) accounting for overpayments of pensions and benefits due to improper use 26 1st position 14.0

27 legislation on pensions and benefits, counting errors; j) accounting subjects military equipment; 1 position 14.0 l) accounting for loans issued to workers and employees 1 position 14, Issuance of valuable documents; preparation of a daily cash report The time standards are presented in the table Table Execution of payment documents at the bank Receipt of money at the bank Issuance of money from the cash desk Delivery of money to the bank Issuance of valuable documents Delivery of payment documents, their appropriate processing, obtaining copies from bank branches Delivery of a check to a bank branch. Receipt of the control stamp and money Obtaining the payee's signature on the payroll, report and disbursement of money Depositing money to the bank and receiving a receipt for the deposit of money to the bank Recording for each cash order in the cash book. Issuance of valuable documents. Delivery of vouchers in 1 registration of payment documents in the bank 1 receipt of money in the bank 1 withdrawal of money from the cash desk 1 delivery of money to the bank 1 issue of valuable documents 15.0 22.0 1.4 12.0 8.0

28 Drawing up a daily cash report accounting department for accounting forms of strict reporting Entering into this form report all the necessary information 1 cash report 24, Reporting Financial statements; compilation of the General Ledger. The time standards are presented in table 18. Table Accounting reporting Compilation of the General Ledger Compilation of a report in the appropriate form Compilation of the General Ledger for the reporting period budget organization. Drawing up plans for economic activities of a budgetary organization. Time standard is 1680, Budget planning of the organization Time standard is 336, Calculations for the necessary material, labor and financial costs Time standard is 168.0 28

29 3.21. Reflection in budget accounting of operations to authorize budget expenditures The time standards for 1 entry is 2, Keeping records of the amounts of limits of budget obligations, accepted budget obligations, budget allocations The time standards for 1 amount per year is 84, Tracking the spending of budgetary funds The time standards for 1 article is 84, Formation of the price structure, determination of prices for the provision of services The time standards for 1 service is 20, Registration of materials for concluding contracts, monitoring the timing of the fulfillment of contractual obligations The time standards for 1 contract is 21, Preparation of periodic reporting on time The time standards for 1 the report is: - daily report 15.0; - weekly report 17.0; - monthly report 25.0; - quarterly report 30.0 ; - semi-annual report 60.0; - annual report 240, Organization and conduct of procurement in accordance with the legislation of the Russian Federation Time standards for 1 tender is 116, Performing work on the formation, maintenance and storage of a database of economic information, making changes to 29

30 reference and regulatory information used in data processing Time standards for 1 institution per year is 56, Correspondence with a higher organization, administration, financial authority Time standards for 1 institution per year is 28, Financial and economic analysis, accounting and optimization of economic and economic activity Standards of time for 1 analysis is 24.0 30

31 CONTENTS 1. General part Organization of labor Normative part Accounting for fixed assets Accounting for inventories Accounting for low-value and wearing items Accounting for production costs and other purposes Accounting for funds Accounting for intradepartmental calculations for financing Accounting for calculations of cash and credit transactions Accounting for expenses Accounting for financing from the budget Accounting for funds and special-purpose funds Accounting for the sale of products Accounting for income Accounting for funds transferred and received Accounting for the results of budget execution Accounting for off-balance accounts Issuance of valuable documents; drawing up a daily cash report Drawing up reports Preparation of initial data for drawing up business plans for a budgetary organization. Drawing up plans for economic activities of a budgetary organization Planning the budget of an organization Performing calculations on the necessary material, labor and financial costs Reflection in budget accounting of operations to authorize budgetary expenditures Keeping records of the amounts of limits of budgetary obligations, accepted budgetary obligations, budgetary appropriations Tracking the expenditure of budgetary funds

32 3.24. Formation of the price structure, determination of prices for the provision of services Preparation of materials for the conclusion of contracts, monitoring the timing of the fulfillment of contractual obligations Preparation of periodic reports in a timely manner Organizing and conducting purchases in accordance with the legislation of the Russian Federation Performing work on the formation, maintenance and storage of a database of economic information , making changes to reference and regulatory information used in data processing Corresponding with a higher organization, administration, financial authority Conducting financial and economic analysis, accounting and optimization of economic and economic activities

Ministry of Labor of the Russian Federation Central Bureau of Labor Standards

Approved by the Decree of the Ministry of Labor of the Russian Federation of September 26, 199

1.4. This position is local. normative act schools. 2. Tasks 2.1. The main tasks of accounting are: - the formation of complete and reliable information about the activities of the school, its property

Program "Fundamentals of Accounting" I. Accounting and tax accounting Section 1. Theoretical aspects studying accounting in the Russian Federation Topic 1. Accounting, its essence and

I APPROVE Chairman of the Department of Education of the Moscow Region N.G. Burdin September 1, 1995 REGULATIONS ON CENTRALIZED ACCOUNTING UNDER THE MOSCOW REGION DEPARTMENT FOR EDUCATION 1. General

Appendix 1 to the order of the Ministry of Finance of the Russian Federation "On the approval of the Unified Chart of Accounts for Accounting for Bodies state power (government agencies), local authorities

1. General provisions 1.1. Accounting is independent structural unit Non-state educational institution of higher vocational education"Essentuki Institute of Management,

Annex 21 to the order of the PUI (f) of the RPA of the Ministry of Justice of Russia January 24, 2014 21 REGULATIONS on accounting 1. General provisions 1.1. The accounting department is an independent structural subdivision of the Povolzhsky (Ukraine)

1. General provisions 1.1. Accounting is an independent structural unit of the Private Institution educational organization higher education "Omsk Humanitarian Academy" (hereinafter the Academy,

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION educational institution higher professional education "MOSCOW AUTOMOBILE AND ROAD STATE

Addendum to the order dated November 30, 2012 265 MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION Federal State Budgetary Educational Institution of Higher Professional Education

AUTONOMOUS NON-PROFIT ORGANIZATION OF SECONDARY VOCATIONAL EDUCATION "FROLOV COLLEGE OF BUSINESS" REGULATIONS on accounting ANO SPO "Frolovsky College of Business" 1. General Provisions 1.1. The present

TULA REGION MUNICIPALITY ARSENIEVSKY DISTRICT CONTROL AND ACCOUNTS COMMISSION OF THE MUNICIPALITY ARSENIEVSKY DISTRICT ORDER dated October 31, 2014 24 On approval of the control measure program

1 6. Ensuring the legality, timeliness and correctness of paperwork, payments for wages, the correct calculation and transfer of taxes and insurance premiums. 3. Functions Accounting

Appendix 4 to the order of the Federal State Budgetary Institution "RSRC for Orphans" dated April 03, 2017 57-o / d REGULATIONS ON ACCOUNTING OF the Federal Budgetary Institution "Russian Sanatorium and Rehabilitation Center for Orphans

APPROVED by the Head of the MKU "Department of Education of the Local Administration of the Leskensky Municipal District of the KBR" I.N. Misrokova Order 153 of August 13, 2015 REGULATIONS ON ACCOUNTING 1. General provisions

1 Contents. one. Legal support 3 2. General provisions 3 3. Main goals and objectives 4 4. Functions 5 5. Rights and obligations 6 6. Responsibility 6 7. Relationships. Links 7 Annex 1.

1. General provisions 1.1. This provision defines the purpose, goals, objectives, functions, rights, responsibilities and fundamentals of the accounting department. 1.2. Accounting is an independent structural

1. General provisions 1.1. The accounting department of ANO "OOVO" "UUE" is a functional structural unit of the university. 1.2. The accounting department in its work is guided by the Constitution of the Russian Federation,

APPROVED: Director of the kazeinrgo institution of the Voronezh region / "Department of social protection of the glenia of the SodliG / ksky district." E. Mikhina 013. REGULATIONS ON ACCOUNTING OF THE STATE INSTITUTION OF THE VORONEZH REGION

The Department of Accounting and Financial Control of the Kazan State Agrarian University was created by transformation on the basis of the accounting department and economic service of the university in 2006

REGULATIONS ON THE STRUCTURAL DIVISION "ACCOUNTING" MOU SSh 8 1. General provisions. 1.1. Accounting is a structural subdivision of MOU secondary school 8, hereinafter referred to as the "school", which carries out accounting

FORMS OF ACCOUNTING AND REPORTING OF BUDGETARY INSTITUTIONS AND ORGANIZATIONS This list includes unified forms accounting and reporting accounting documentation of budgetary institutions and organizations, approved

Accounting for liabilities 1 training question: Accounting for payroll accounting Payroll accounting: 0 302 11,000 0 302 12,000 0 302 13,000 0 302 60,000 0 302 91,000 In relation to the balance - passive debit

The work of the control and revision commissions of trade union organizations Sofronova O.G. The content of the work of the control and audit commission Audit committee works according to the approved plan of audits and checks. Allowed

1. GENERAL PROVISIONS 1. Accounting is an independent structural subdivision of the School and reports directly to the Director of the School. 2. Accounting is created and liquidated by the order of the Director of the School

(16) ACCOUNTING Department of Modeling and Management industrial production EF Author of the program: Associate Professor S.E. Kolbin Lecturer: Associate Professor S.E. Kolbin SECTION I. FUNDAMENTALS OF ACCOUNTING. TOPIC 1. General

DEPARTMENT OF HEALTH OF THE PRIMORSKY KRAI REGIONAL STATE BUDGET PROFESSIONAL EDUCATIONAL INSTITUTION "USSURI MEDICAL COLLEGE" (KGB POU "USSURI MEDICAL COLLEGE")

STATE BUDGET GENERAL EDUCATIONAL INSTITUTION SECONDARY EDUCATIONAL SCHOOL 413 PETRODVORTSOVOY DISTRICT OF SAINT PETERSBURG QUALITY GUIDE RK GBOU413-2014 ON 29.08-2014 7 sheets I APPROVE

KURGAN INSTITUTE OF RAILWAY TRANSPORT - a branch of the Federal State Budgetary Educational Institution of Higher Professional Education "Uralsky State University

REGULATIONS ON ACCOUNTING of the State Autonomous Vocational Educational Institution of the Saratov Region “Balakovo Industrial and Transport College named after V.I. N.V. Gribanov” BALAKOVO 2014 1.

Minsk University of Management TASKS FOR INDEPENDENT WORK FOR CORRESPONDENCE STUDENTS in the discipline “Theoretical Foundations of Accounting and Analysis”, specialty 25 01 08 03 “Accounting

Sheet 1 of 12 Sheet 2 of 12 1. GOALS AND TASKS OF THE DISCIPLINE. Discipline "Accounting in non-profit organizations» is one of the special elective disciplines. In the vocational training system

Annex 1.4 K accounting policy for accounting purposes of the Municipal Budgetary Educational Institution additional education Toropetsky district "House children's creativity" Work plan

1. General provisions 1.1. This Regulation on the accounting service of the municipal budgetary educational institution of the city district of Togliatti "Lyceum 60" (hereinafter referred to as the lyceum) was developed in accordance with

Agreed Approved Chairman of the trade union committee Director of boarding school 7 boarding school 7 Garanina M.V. -------------------- Prolubchikova S.Yu. 2016 Job description chief accountant 1. General provisions

APPROVED: Director of the RBM P.A.Deryabin Work plan of the accounting department for the 2013-2014 academic year Unity budget system provided by the general legal framework, using unified budget classifications,

Annotation to the work program of undergraduate practice in the specialty 38.02. 01 Economics and Accounting (by industry)

UNION "NP VO UNION" NON-PROFIT PARTNERSHIP OF HIGHER EDUCATION "INSTITUTE OF INTERNATIONAL SOCIO-HUMANITARIAN RELATIONS" "REGULATIONS ON STRUCTURAL DIVISIONS"

Report on the results of the external audit of the budget reporting for 2012 of the chief manager of budgetary funds of the administration of the Frunzensky district of the city of Vladimir February 04, 2013 External audit

Purpose: Appendix 1 to the order of 09.09.2016. 09/01-OD-257 WORK PLAN OF THE ACCOUNTING SERVICE for the 2016 2017 academic year - organization of accounting for the financial and economic activities of the institution. Tasks:

1. GENERAL PROVISIONS 1.1. Accounts Department of the Kirov Regional State Professional Educational Budgetary Institution "Vyatsko-Polyansky Mechanical College" (hereinafter referred to as this

P S * Private educational institution of higher sk-psp page 1 of 7 1. General provisions 1.1. Accounting (hereinafter - Accounting) of a private educational institution of higher professional education

«Russian University of Economics Issue: 15.04.2014 Version: V.3 Page. 2/10 Contents 1. General provisions.. 3 2. Tasks of the financial economic department 4 3. Functions and activities of the financial and economic

The content of the practice report (PM 01) Activities Documenting business transactions and maintaining accounting records of the organization's property Types of work Reflect the accounting policy in Reflect and fill out

APPROVED by Protocol 2 dated 28.09.2012 General Assembly members of the St. Petersburg Association of Educational Institutions where Finnish is taught Job description of the chief accountant of the St. Petersburg

Appendix APPROVED by the order of the director of the Oryol branch of the Financial University dated "O 1 /" Imumpa 2014, REGULATIONS on the Accounting Department of the Oryol branch 1. General provisions 1.1. This Regulation determines the legal

Page 1 of 13 2.2. Control over the economical use of material, labor and financial resources, the preservation of the property of the Academy. 3. Functions The solution of the main tasks of RMAT accounting is carried out

Prepared using the WebSvody system BALANCE OF THE INSTITUTION, RECIPIENT OF SUBSIDIES Name of the institution Name of the founder Name of the body exercising the powers of the founder Periodicity:

BALANCE STATE (MUNICIPAL) INSTITUTION Approved. by order of the Ministry of Finance of the Russian Federation dated March 25, 2011 33n (as amended by order dated October 26, 2012 139n) CODES Form according to OKUD 0503730 as of January 1, 2015 Date 03/19/2015

BALANCE STATE (MUNICIPAL) INSTITUTION as of January 1, 2018 CODES Form according to OKUD 0503730 Date 01.01.2018 Institution budgetary educational institution of the Orel region of secondary vocational

Annex to the Accounting Policy of the Federal State Budgetary "Russian Academy of Sciences" for accounting purposes Working chart of accounts of the Russian Academy of Sciences Account name Residential premises

CONTENTS 1. General provisions.. 3 2. Organizational structure. 3 3. Tasks 3 4. Accounting functions. 4 5. Accounting rights .. 5 6. List of documents, records and data on the quality of accounting .. 6 7.

"Agreed" Chairman of the Governing Council of MBOU secondary school 33 Lipetsk A.I. Shevchenko 10.02.2012 The regulation was considered at a meeting of the pedagogical council Minutes 3 of 16.02.2012. "Approved" Director

REGULATIONS on the accounting service 1. General provisions 1.1. The accounting department of MOBU SOSH 6, (hereinafter referred to as the Institution), is an independent structural unit of the institution and reports directly to the head

MUNICIPAL AUTONOMOUS EDUCATIONAL INSTITUTION OF ADDITIONAL PROFESSIONAL EDUCATION "INSTITUTE FOR ADVANCED PROFESSIONAL EDUCATION" JOB INSTRUCTIONS OF THE CHIEF ACCOUNTANT 1. GENERAL PROVISIONS 1.1. real

NON-STATE EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION INSTITUTE OF LEGISLATION AND MANAGEMENT OF THE ALL-RUSSIAN POLICE ASSOCIATION

Ministry Agriculture Russian Federation Federal State Educational Institution of Higher Professional Education "ST. PETERSBURG STATE AGRARIAN UNIVERSITY"

Adopted at a meeting of the General Meeting of 20. APPROVED by: Director of the BPOU UR "IMT" S.P. Masalskikh 20. Regulations on the accounting service in the budgetary professional educational institution of the Udmurt

institution Separate subdivision Founder Name of the body exercising the powers of the founder Periodicity: annual Unit of measurement: RUB ASSETS by 1 2 3 4 5 6 7 8 9 10 1. Non-financial assets

BALANCE STATE (MUNICIPAL) INSTITUTION as of January 1, 2018 Form according to OKUD Date CODE 0503730 01.01.2018 Institution MBOU "Gymnasium" according to OKPO Separate subdivision Founder Administration

The fundamentals of the theory of accounting and reporting, financial accounting and analysis of the organization's activities are outlined. Contains methodological provisions on the accounting of the main objects

LECTURE 21

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION Federal State Budgetary Educational Institution of Higher Education "Altai State Humanitarian and Pedagogical University

Approved By order of the Ministry of Finance of the Russian Federation of March 25, 2011 33n (as amended by the Orders of the Ministry of Finance of Russia of 10/26/2012 139n, of 12/29/2014 172n) BALANCE STATE (MUNICIPAL) INSTITUTION CODES Form according to OKUD 0503730 on