Income and expenses of the management company: what, where and from where? Is the management company obliged to provide an estimate of the work performed? How to calculate the cost of work for inclusion in the GIS housing and communal services? Income of management companies of housing and communal services

Recently, questions have become urgent: how to maintain property in common use, relatively new apartment buildings how to fund it. This was partly resolved through the emergence of the Association of Homeowners. But, since this new way management of the operation of apartment buildings (MKD), then there are many nuances that are not yet in the legislation, and residents cannot come to a consensus. Particularly relevant estimate for the maintenance of MKD. Quite often it comes to the courts.

Since the necessary laws have not yet been adopted and clarifications have not been made to them, in this article we will try to streamline and clarify our view of the problem of relations between HOAs and tenants, especially those who do not want to join HOAs.

What does the legislation of Russia say about the costs of operating the property of a residential building that is in common use.

Article 249 of the Civil Code Russian Federation, articles 39 and 158 of the Housing Code of the Russian Federation explain that the costs of estimate for the maintenance of an apartment building lie entirely on its inhabitants. The share depends on how much of it the owner owns.

There are frequent cases when tenants refuse to join the HOA, for which the decision of the Constitutional Court of the Russian Federation No. 10-P of 03.04.1998 clarifies that this does not make them exempt from participation in home maintenance plan in which they reside or have a right to common property.

Of course, it is almost impossible to determine the part common property, which belongs to residents who are not members of the HOA. Moreover repair work and in general, the operation of the whole house is carried out as a whole, and not any part of it, and are under the jurisdiction of the HOA. This was stated in the Decree of the Federal Antimonopoly Service of the Volga District dated November 1, 2007 in case No. A57-17 / 07-26

The rules established by the Government of the Russian Federation, according to which an estimate is made for the maintenance of an apartment building.

Paragraph 33 of the Rules mentioned above, approved. Decree of the Government of the Russian Federation No. 491 of August 13, 2006, clarifies that the amount of the contribution or payment, which is taken into account in estimate for the maintenance of the house, and obligation does not depend on whether the owner is a member of the community or not. This contribution is determined and approved by the governing body of the HOA on general meeting. This does not include the cost of maintaining a yard guard and paid parking, for example. Participation in such expenses is agreed with the owners of residential and non-residential stock.

How is the amount of participation in the estimate for the maintenance of a residential building determined?

Since the responsibility for the maintenance of a residential apartment building lies with the HOA, the size of the mandatory payments of the members of the partnership, as well as the maintenance and repair fees for owners who are not members of it, are determined by the management bodies of the HOA (paragraph 33 of the Rules).

One of the main requirements for the management of the HOA is planning financial expenses. When an estimate for the maintenance of an apartment building is approved, the receipt of subsidies and subsidies for the repair and maintenance of the housing stock, as well as the number of people who have benefits in paying for housing and utilities, are also taken into account.

It is also very important to remember that the HOA is a transit structure when making payments for utilities and has no income from it.

1C: Estimate for housing and communal services + regulatory framework for housing and communal services is a comprehensive solution to the task of automating the management of apartment buildings, including the development of individual estimates, acts of work performed, the preparation of branded prices for the maintenance and current repairs of apartment buildings to implement real house-to-house cost accounting, providing real disclosure of information to owners about the management of their common property.

The program is suitable for:

• enterprises of the housing and communal services sector;
• investors and developers;
• construction customers and contractors;
• design organizations;
• regional centers for pricing in construction;
• departments capital construction;
• examination bodies.

* Delivery does not include Branded Unit Prices for upkeep and maintenance. Branded unit rates are purchased additionally (the last two positions in the table).

** The delivery does not contain the 1C:Enterprise 8 platform. To work in multi-user mode, you must have client licenses 1C: Enterprise 8 for the corresponding number of jobs.

Functionality "1C: Estimate for housing and communal services + regulatory framework for housing and communal services"

• Normative base

  • Decree State Committee of the Russian Federation for Construction and Housing and Communal Complex No. 170 dated September 27, 2003 "On Approval of the Rules and Norms for the Technical Operation of the Housing Stock".
  • Order of the Ministry of Construction, Architecture and Housing and Communal Services of the Republic of Mari El dated December 31, 2008 N 520 “On Approval of the Service Order of the Ministry of Construction, Architecture and Housing and Communal Services of the Republic of Mari El”.
  • the federal law Russian Federation dated December 29, 2004 N 188-FZ housing code Russian Federation. Art. 162 p. 3.
  • Order No. 284 of September 29, 2006 “On Approval of Exemplary Contracts for the Management of an Apartment Building”.
  • VSN 58-88 (p) "Regulations on the organization and implementation of the reconstruction, repair and maintenance of buildings for communal and socio-cultural purposes."
  • MDK 2-02.01 "Recommendations on the rationing of labor for workers engaged in the maintenance and repair of housing stock" (APPROVED by order of the Gosstroy of Russia dated 09.12.99 N 139).
  • RECOMMENDATIONS ON THE RATE OF MATERIAL RESOURCES FOR THE MAINTENANCE AND REPAIR OF THE HOUSING FUND (Approved by the Order of the State Construction Committee No. 191 of August 22, 2000).
  • Federal Law of the Russian Federation dated July 21, 2007 No. 185-FZ “On the Fund for Assistance to the Reform of the Housing and Communal Services”.
  • Federal Law of the Russian Federation dated December 30, 2009 No. 384-FZ "Technical Regulations on the Safety of Buildings and Structures".
  • Decree of the Government of the Russian Federation of September 23, 2010 No. 731 “On approval of the information disclosure standard by organizations operating in the field of apartment building management”.
  • Decree of the Government of the Russian Federation of February 6, 2006 N 75 Moscow "On the procedure for holding an open tender by a local government body to select a management organization to manage an apartment building."
  • Rules for the maintenance of common property in apartment building(approved by Decree of the Government of the Russian Federation of August 13, 2006 N 491).

• Functionality"Bases of the National Security Service of the Housing and Public Utilities"

  • The collections include norms of time, norms of service (hereinafter referred to as "labor costs") and norms of consumption of materials for work on:
  • sanitary maintenance of households (cleaning of territories of households, maintenance of garbage chutes, cleaning of stairwells);
  • maintenance of structural elements of a residential building;
  • maintenance of general communications, technical devices and premises of a residential building;
  • improvement and ensuring the sanitary condition of residential buildings and adjacent territories, which are integral part a single complex of works on the maintenance and repair of the housing stock.
  • Using the collections "Baza SNB-ZhKH" allows you to:
  • Calculate the value of the economically justified tariff (EST) for services for the current maintenance and current repair for each object, taking into account its features;
  • Link together the process of drawing up an individual tariff for each residential building and the performance of work on it for the entire calendar period of management and operation with the possibility of providing owners with all the necessary information;
  • Calculate individual amendments to labor intensity standards depending on the actual cost structure, overhead costs of the degree of deterioration of the housing stock;
  • Systematize price indicators for houses;
  • Optimize the remuneration of personnel employed in the maintenance of an apartment building;
  • Create your own real branded rates management company for current repairs, maintenance and management of MKD;
  • Ultimately, develop a three-part tariff for the management, maintenance and current repairs of MFBs in order to implement the requirements of Decree of the Government of the Russian Federation No. 731.

• Functionality of "1C: Estimate"

  • Drafting budget documentation
  • - local estimates;
  • - object estimate;
  • - consolidated budget calculation;
  • - act (KS-2);
  • - certificate (KS-3);
  • - resource list;
  • – statements of the need for materials;
  • - form M-29;
  • Methods for calculating estimates and acts of KS-2
  • – basic-index;
  • - resource;
  • – basic compensatory;
  • Standards and collections
  • – Correction of existing and creation of new collections of prices, price tags, price lists, including branded and individual ones;
  • – Use of rate codings (OKP, ABC, etc.), creation of own types of codings;
  • – Block of accounting for actual prices for resources;
  • – Access to pricing information;
  • – Creation of own hierarchies of rates and norms, grouping of used rates;
  • – Rates and rates include regulatory information;
  • – Management of the composition of the base of prices;
  • – Visualization of the display of cost parameters, scope of work and resource indicators of prices;
  • – All normative collections and prices are divided by estimate and regulatory bases for subsequent selection when selecting, replacing or searching for SNB prices;
  • – Federal, territorial collections can be connected, as well as the “HOA-2001” database;
  • Calculation of estimate documentation
  • – Ability to choose the method of calculating overhead costs and estimated profit;
  • – Possibility of maintaining estimate documentation in parts, sections and subsections;
  • – Printing standard limited costs (Overheads and Estimated profit) by sections and by the estimate as a whole;
  • – The use of conversion factors to various elements of direct costs, to prices and norms. Adding coefficients by the user;
  • – Ability to change resource parameters in a position, replace resources with alternative ones;
  • – Search and selection of prices in the estimate by code and name;
  • – Obtaining information on the calculation of the cost for each item;
  • – A set of diagnostic messages that do not allow you to enter invalid initial data or make erroneous decisions on task management;
  • – Title characteristics of construction and maintenance facilities;
  • - Separation of budget resources into groups and displaying the total cost of resources (materials, equipment, machines and mechanisms, etc.);
  • – Separation of estimates, works and materials by performers;
  • – Addition of coefficients and corrections by the user;
  • – Possibility to change the parameters of the resource in the position of the estimate document, to replace resources with alternative ones;
  • – Displaying the amount of estimated and accounting documents (including additional limited costs), without opening the “Cost” tab;
  • – Distribution of the scope of work by performers (contractors, subcontractors and individuals);
  • – Separation of materials by resource owner;
  • – Adjustment of the composition of resources for each budget line or group of lines (adding, deleting and replacing resources);
  • – Calculation of the total cost of resources on the “Resources” tab in budget documents;
  • – Calculation of the return of materials;
  • Limit costs
  • – Setting any number of costs for the document;
  • – Setting up the calculation of additional costs;
  • – Use and create your own templates for additional limited costs;
  • – Creating your own method for calculating object limited costs, taking into account any elements of the relevant calculations;
  • Accounting for completed work
  • – Formation of acts of acceptance of works either on the basis of available estimates, or as independent data sets;
  • – Tracking the processes of work execution, prompt access to information on the volume and cost of work performed;
  • – Daily accounting of work performed (at each rate), information on the distribution of work between performers;
  • – Drawing up acts of work performed on balances;
  • – Accounting for resource consumption (M-29);
  • – Possibility of keeping records in the context of objects and contracts;
  • – Formation of a certificate of the cost of work performed in the form of KS-3 on the basis of one or more acts of KS-2;
  • Convenience and advantage
  • – Organizational budget accounting (the ability to track construction and installation works for several organizations, homeowners associations);
  • – Development of estimate documentation in the structure of the project: construction sites, facilities, types of work;
  • – Copying and merging estimates to fill in a newly compiled estimate, using any of the previously compiled estimates as a standard one;
  • – Assignment and use of any types of accruals and coefficients for each budget line or group of lines (use of group processing);
  • – Possibility of quick transfer of positions from directories to estimates, simultaneous viewing of the directory and estimates on the screen, convenient search for prices in the directory by code or keyword;
  • – Work in the network version using per-organizational cost accounting (the ability to track construction and installation works for several organizations to use the program in a group of companies);
  • – Differentiation of access rights to any document (for viewing, editing and deleting);
  • - The presence in the program of electronic lessons explaining the technology for solving the main tasks of developing estimate documentation (processing "Quick development", "Start assistant");
  • – Automatic check and install updates "1C: Estimate", revision 2.1 via the Internet;
  • – Group allocation of positions (rates and resources) budget documents;
  • – In all tabular forms of documents, you can configure the list of columns for display, position (on the same line, in the same column, in a new column), change the width and height, and select “auto-height”, as well as setting the display of columns;
  • – Possibility of independent choice by the user of the design of the document tree (background color, text color, font selection, etc.);
  • – Ability to copy frequently used rates and resources to the cumulative clipboard for later use when creating estimate documents;
  • - Automatic request to enter the volume and the choice of amendments when entering prices in the estimate;
  • – Automatic recalculation of estimates taking into account limited costs;
  • Interaction with other programs
  • - The program supports data exchange with 1C: Management of the housing and communal services enterprise.

• The implementation of the configuration will achieve the following results:

  • a significant reduction in the preparation of estimates and accounting documentation;
  • timely receipt of complete information on the volume and cost of work performed, including in the context of construction sites, contracts, contractors, performers for any period of time, as well as as of the current date;
  • centralized storage of estimate documentation, quick access to documents from any device, quick examination of documentation, centralized access to standards, catalogs of indexes and current prices, cost reduction due to centralized updating;
  • reduction of time spent on the exchange of documents with the accounting department;
  • obtaining a complete list of reporting documents in various sections in a form convenient for perception (local estimates, object estimates, summary estimates, acts of work performed in the KS-2 form, certificates of the cost of work performed in the KS-3 form, certificates of write-off of materials in the form M-29, statements of the need for materials, statements of consumption of materials);
  • improving the quality of maintaining contractual relations and the possibility of making changes to the contract price, the formation of printed forms;
  • a single information space for all budget documentation of the organization;
  • the ability to use a mobile application on the Android operating system.

• For users mobile application there are possibilities:

  • selection of a construction site and familiarization with the list of estimate documentation in the form of a tree of estimates - from summary estimate before local budget;
  • familiarization with the list of acts of work performed (form KS-2) according to the selected local estimate;
  • study of the main parameters of the documents "Local estimate" and "Acts of work performed;
  • familiarization with information about the positions of budget documents using the form of the document "Position of the local estimate";
  • uploading an estimate to an email as an attachment.

According to the norms of the current legislation, the payment for the maintenance and repair of residential premises should be set individually for each MKD, taking into account the real technical condition at home (Article 55.24 of the Civil Code of the Russian Federation, determination of the RF Armed Forces of September 18, 2013 N 49-KGPR13-6) and take into account minimum list of works and services for the maintenance of MKD(clause 1.2 of article 161 of the RF LC, Decree of the Government of the Russian Federation of 04/03/2013 N 290).

The MA prepares proposals for the owners of the premises under the terms of the MKD management agreement. First of all, these are proposals for a list of services and works in relation to each MKD.

After formation list of works on the maintenance and repair of MKD for the coming year, the next step is to determine how much funds will be required for each work and what will be the total cost all works and services.

To determine the amount of necessary costs for the planned works and services, and, consequently, the amount of the monthly fee of the owners of the premises, information is needed on the cost of each work and service included in the list.

Methodology for calculating the cost of works and services

The following methods are used when determining the estimated cost of works and services for the maintenance and current repair of the RO:

• resource method;
• analogue method;
• indexing method.

The resource method is used in the presence of developed norms and standards of labor, material and financial resources used in the performance of works and services. With the resource method determination of the estimated cost works and services are carried out by direct costing based on the standards of material, labor resources (cost elements) and forecast prices and tariffs.

At present, for almost all types of work and services for the maintenance and repair of ROI, standards of labor, material and financial resources. Therefore, the application of this method provides the greatest accuracy of the result obtained and, accordingly, the basis for the validity of proposals for paying for the maintenance of residential premises.

The resource method is based on the calculation of the cost of work. That is, the rate for work is determined as the product of the resource standard and the cost of a resource unit. Scheme for calculating the cost of works and services resource method:

The cost of work and services per unit of volume can be determined by the formula:

Сi unit = Р.т.i + Рmat.i + Рexpl.mach.i + Рtot. i + Pnal i + Pr,

where Р.т.i - expenses for wages of workers, rub.;

Рmat.i - expenses for material resources, rub.;

Reexpl.mach.i - the cost of operating machines and mechanisms, rub.;

Рtot.i - general operating expenses, rub.;

Рnal.i - taxes, fees, payments, rub.;

Pr - profit from the performance of work and services for maintenance and repair of common property in MKD, rub.

To calculate the cost of work by the resource method, you need:

1. Information about MKD and adjoining territory(characteristics, areas, etc.). They are taken from the passport of the house, Rosreestr data, etc. This information is entered into the GIS housing and communal services in the first place.
2. The list of works and services for the maintenance and repair of OI MKD with optimal frequency.
3. The rate of the worker of the first category. It is determined by the internal documents of the MA, the terms of the Industry Tariff Agreement for each type of work or on the basis of statistical data for the regions of the Russian Federation for a given period.
4. The cost of materials used to carry out the work. Either real purchase costs of materials are used based on accounting reports for previous periods, or average prices for the region for a certain period.
5. The number of man-hours and materials required to complete the list of works (see the collection "Standards of labor and material resources for the performance of work and services for the maintenance and repair of the common property of apartment buildings", developed by GESNs, FERs, ENIRs, SNiPs, etc. .).
6. Rates of taxes, overheads and management costs. They are determined by law, on the basis of the organization's accounting and statistical reports for previous periods, or with the help of a number of collections for calculating the number of MAs, determining general operating costs, etc., also developed.

For example, labor costs for workers defined as a normative fund wages workers performing work and services for the maintenance of the RO and current repairs, based on the standard labor intensity of work and the terms of the Industry Tariff Agreement for each type of work for the accepted natural meter.

Rot.i \u003d Нi × ZPosn.i + ZPadm.i,

where Hi is the standard labor intensity for performing the i-th type of work and services, man-hour;

ZPosn.i - hourly tariff rate worker performing i-th view works, rub./hour;

ZPdop.i - accruals of an incentive and compensatory nature to a worker performing the i-th type of work, rub./hour.

It should be noted that now the costs should take into account the costs of water consumption in the production of maintenance and current repairs of common property.

Calculating the cost of works and services - it's easy!

The calculation method that we have described is the most accurate, but at the same time the most time-consuming. A reasonable question arises: is it possible to somehow shorten this calculation path?

Center specialists municipal economy often had to calculate fees based on spreadsheets compiled in Excel. And over time, it became clear that the whole normative approach could be dressed in a simple and affordable program- this is how the online service "MKD-calculation" was born, which is based on modern standards for all resources necessary for performance of work on the content of the MKD, as well as average prices for all material and labor resources used in these standards for each region of the Russian Federation.

The program "MKD-calculation" contains a large list of works on sanitary maintenance and current repairs of the common property of MKD any type.

Ready-made calculations can be uploaded in Excel format and used later for placement in the GIS housing and communal services. Works in "MKD-calculation" are coordinated with the directories of works of the GIS housing and communal services, which facilitates their placement.

A significant advantage of "MKD-calculation" is tracking changes in the size of the fee per square meter. meter per month, depending on the addition of work to the estimate, changes in the frequency and parameters of deductions. To do this, just enter the area in the box "Cost per sq. m.

According to paragraph 7 of Art. 156 of the Housing Code of the Russian Federation, the amount of payment for the maintenance and repair of residential premises is established for a period of at least one year. To recalculate prices for the next year in "MKD-calculation", you can simply switch to the prices of the next year, and the cost of all works from your list will be automatically updated.