Volume of purchases appendix 2. How to calculate the minimum volume of purchases from small businesses? What is included in the total annual purchases

June 4 this year Law No. 44-FZ has been amended. In many respects, the changes are conceptual and are dictated by the current situation, in which the purchase of the simplest products for insignificant amounts required significant, often economically unjustified labor and financial costs.

IN new edition Law No. 44-FZ introduced the concept of the total annual volume of purchases. This term completely replaced the concept of the total annual volume of purchases provided for by the schedule, on the basis of which the calculations of the allowable limits of non-competitive purchases, as well as purchases from small businesses, were carried out. New order and the conditions for the latter are proposed to be considered in this article.

And so, purchases from small businesses under the new rules. We note right away that all changes in the scope of this preference will come into force on January 1, 2014, i.е. actually apply to relations that arose before the adoption of amendments to Law No. 44-FZ.

The required minimum volume of purchases from small businesses remained at the same level - 15%. But the calculation of this specific gravity is carried out from a different volume financial resources: from the total volume of purchases reduced by the cost of purchases that were not originally intended for placement with small businesses.

Let's start in order.

1. The total annual volume of purchases (clause 16, article 3 of Law 44-FZ) - the total volume approved for the corresponding financial year financial support for the purchase by the customer in accordance with Law No. 44-FZ, including for the payment of contracts concluded before the beginning of the specified financial year and payable in the specified financial year. Simply put, this is the amount of funds allocated to finance the customer's purchases in 2014, as well as the cost of those contracts that the customer prudently concluded in 2013 in accordance with the rules of Law No. 94-FZ, financed with funds from 2014.

Now compare. Previously, prior to these changes, the cumulative annual volume of purchases provided for in the schedule was used to calculate the minimum purchase limit from small businesses. At the same time, contracts concluded in 2013 with financing in 2014 were not included in the specified total annual volume (this position of the Ministry of Economic Development is set out in letter No. D28i-2420 of December 31, 2013).

As a result, we get that we, as law-abiding specialists, correctly drew up a schedule for 2014, i.е. excluding purchases in 2013, we received the amount = x, calculated 15% of it (x * 15%) and planned what purchases we would announce from SMP.

Now, after making changes, we need to calculate the total annual purchases again. Now it will no longer be = x, but will be = x + y, where y are the contracts of 2013, which we, in order to simplify our lives after January 1, 2014, concluded for the maximum possible amounts in 2013 (some, by the way, continue to conclude such agreements today). A visual calculation is shown in Table 1.

Table 1

Initial edition Law No. 44-FZ

New edition Law No. 44-FZ

SHOZpoPG \u003d X, where SGOZpoPG - the total annual volume of purchases according to the schedule; X - the sum of the initial (maximum) prices of contracts planned for conclusion in 2014 based on the results of tenders, electronic auctions, requests for quotations, requests for proposals, as well as the prices of contracts concluded with single suppliers (monopolists, small volume, up to 400 thousand rubles. etc.)

SHOZ = X + Y, where SGOZ - the total annual volume of purchases (a concept introduced by Law No. 44-FZ); X - the sum of the initial (maximum) prices of contracts planned for conclusion in 2014 based on the results of tenders, electronic auctions, requests for quotations, requests for proposals, as well as the prices of contracts concluded with single suppliers (monopolists, small volume, up to 400 thousand rubles. etc.); Y - the sum of the prices of contracts concluded as a result of tenders, electronic auctions, requests for quotations, requests for proposals, held in 2013 with financing in 2014, as well as all purchases from a single supplier (monopolists, up to 100 thousand rubles .. up to 400 thousand rubles, etc.) carried out in 2013 with the money of 2014

And so, we calculated the total annual volume of purchases in accordance with the new version of Law No. 44-FZ and realized that it has increased significantly, and therefore the minimum required percentage of purchases from small businesses has increased. Basically it is. But we have not yet received the final volume of purchases necessary to calculate the share of purchases from SMEs.

legislator preparing last changes, thought about us and decided to do the right thing: to calculate the 15% limit, it is proposed to exclude from the total annual volume of purchases the cost of those contracts that are not advisable to conclude with small businesses or such a conclusion is difficult to control and take into account.

As a result, in order to calculate the amount from which it is proposed to consider the minimum volume of purchases from SMEs, the legislator prescribes to subtract purchases from the total annual volume of purchases:

1) to ensure the defense and security of the state;
2) services for the provision of loans;
3) from a single supplier in accordance with Part 1 of Art. 93 of Law No. 44-FZ;
4) work in the field of the use of atomic energy;
5) by closed methods (state secret).

At first glance, everything is logical and is dictated by the long-term practice of procurement from the SMP, including within the framework of Law No. 94-FZ. We all remember how small customers, the volume of purchases of which fit into purchases of up to 100 thousand rubles. per quarter in compliance with the rules of the same name, were fined for non-compliance with the minimum volume of purchases from SMP. Now everything is great. You buy during the year only for defense needs (or in the field of atomic energy, or everything from a single supplier), you can not buy from small businesses.

But it should be noted that in order to obtain the estimated amount of purchases from the SMP, the legislator excludes only purchases from a single supplier in accordance with Part 1 of Art. 93 of Law No. 44-FZ, while “forgetting” about contracts with a single supplier concluded in 2013 under the rules of Law No. 94-FZ.

It turns out the following formula:
S = SHOZ (or X + Y) - Z, where

S - the estimated volume of purchases, from the value of which, by multiplying by 15%, the minimum volume of purchases from SMP is calculated,

EMS (or X+Y)- see Table 1,

Z - purchases from a single supplier in accordance with Part 1 of Art. 93 of Law No. 44-FZ, i.e. purchases of natural monopolies, utilities, in the amount of up to 100 thousand rubles, up to 400 thousand rubles, as well as others, but necessarily carried out in 2014 with the money of 2014. Because make purchases in accordance with Art. 93 of Law No. 44-FZ in 2013 was legally impossible.

Note that the legislator does not make reservations on the issue of failed auctions, which are also concluded with a single supplier on the basis of paragraph 25 of part 1 of Art. 93 of Law No. 44-FZ. Thus, the cost of contracts concluded as a result of failed tenders is also subject to exclusion from the total annual volume of purchases to calculate the minimum required initial price of contracts with small businesses.

In addition, according to the Final Provisions (Part 30, Article 112), the calculation of the total annual volume of purchases for the purpose of placement with small businesses is calculated without taking into account competitive bidding announced in 2013, the execution of which falls on 2014.

As a result, we are seeing a good, at first glance, attempt by the developers of amendments to Law No. 44-FZ to solve the problems of procurement from small businesses, but, unfortunately, the implementation of this experiment suffered. Largely due to not taking into account for the deduction from the total annual volume of purchases the value of contracts concluded with a single supplier in 2013 for 2014, as well as the unreasonable deduction of amounts for failed purchases.

Procurement types.

Methods for determining the need for material resources.

There are two methods for determining the need for material resources:

1) on a planned basis;

2) based on the consumption of materials from past periods.

The first method requires the integration of sales, production and purchasing planning material resources. The initial data for determining the material need by this method are: the production plan, design specifications, recipes, which calculate the need for materials per unit of production, the consumption rates of material resources. The need for each material is determined by multiplying the planned quantity of production by the material consumption rate.

The second method for determining the need for material resources is related to taking into account warehouse balance materials and constant replenishment of stocks by regulating delivery times or batch sizes, as well as taking into account the costs of material resources of past periods.

After determining the need for each type of material resources, a possible type of purchase is established. The type of purchase is determined by the marketing department. The following types of purchases are known:

Directly from the manufacturer;

Wholesale through an intermediary or exchange;

Small batches in retail stores.

Direct purchases of material resources, as a rule, are carried out with large volumes of consumption.

Materials and raw materials are purchased through a wholesaler in small batches or urgent purchases are made to ensure the smooth running of production.

Purchases through exchanges are very common.
and auctions. Through them industrial enterprises buy raw materials, prices for which experience sharp seasonal and market fluctuations. Thus, most of the agricultural raw materials are purchased by the enterprises of the food, leather and textile industries.

For each material, a purchase type is selected. Having determined the type and set specific terms of purchases, it is necessary to calculate the volume of purchases for each material.

parties;

q - the size of the purchase lot;

C - the price of a unit of raw materials;

h- the cost of storing a unit of raw materials in a warehouse during the year

Pla development for procurement ends with the preparation of the budget for the supply of the enterprise

In the process of logistics planning, cost analysis is carried out in order to reduce costs. To conduct a cost analysis in the supply department of an enterprise, there must be one or more specialists in cost analysis and market research of raw materials and materials. The main task of these specialists is to reduce the cost of material resources, improve their quality by changing suppliers, replacing materials with alternative ones, and concentrating the volume of purchases. Conducting a cost analysis involves the cooperation of the supply department with other departments of the enterprise.

39. The concept of the enterprise supply budget. (printout)

The development of the procurement plan ends with the preparation of the enterprise supply budget, which includes:

Procurement budget (volume and cost of purchases);

· The total cost budget, which includes the cost of acquiring materials, the cost of holding inventory and overhead costs.

In the process of planning the material support of the enterprise and in order to reduce costs, cost analysis, the results of which are used when agreeing on a procurement plan with an estimate of production costs.

The procurement plan for material resources is agreed as follows. The logistics department of the enterprise transfers to the economic department data on the purchase prices for material resources and a plan for the purchase of material resources in natural units of measurement. Economic department determines acceptable prices for the purchase of material resources, taking into account the profitability of production, as well as a plan for the purchase of material resources agreed with the cost estimate for production. The cost estimate for production defines all costs for the implementation production program. The composition of material costs in the cost of production includes:

raw materials and basic materials;

Auxiliary materials

Purchased products and semi-finished products;

· fuel and energy from outside;

Depreciation of low-value and wearing items;

other material costs.

From the costs of material resources included in the cost of production, the cost of used returnable waste is excluded, which includes the remains of raw materials, materials formed during the production process and which have lost their consumer qualities in whole or in part.

Returnable waste can be assessed:

Or at the full price of the original material resource, if they are sold to the side for use as a full-fledged resource;

· or at a reduced price, if they are used for the main production at higher consumption rates or are used for the manufacture of consumer goods or household items.

40. Definitions of economically viable batches of purchases of material resources. (printout)

When determining the most acceptable production program for market conditions, one should take into account the demand of buyers for the products of the enterprise, as well as the products available in the warehouse, take into account sales data in previous periods.

With a stable consumption of material resources, it is advisable to apply statistical prediction method. The main thing for this method is to determine the needs of the future period based on indicators of the past time. After determining the need for material resources, a procurement plan is developed. This procurement plan is needed for the rational procurement of material resources. To draw up a procurement plan means to determine the volume of purchases for a certain period.

The volume of purchases is determined by the formula:

L \u003d V - He - Mz,

where V is the enterprise's need for material (raw materials) for a certain period

He - the balance of material in the warehouse at the beginning of the period;

Mz - ordered to the supplier, but did not arrive at the warehouse, a batch of materials

Thus, the material supply is focused on the creation of stocks, but at the same time, the level of production stocks in the warehouse of the logistics department is taken into account. Stock-based supply has both positive and negative sides. TO positive relate:

Use of price incentives (price discounts for large buyers);

certain protection from market conditions.

TO negative relate:

Significant working capital is spent;

increase in interest on credit with the growth of stocks.

Therefore, the task is to determine the economically feasible level inventories, since the size of stocks affects the final results of the enterprise. It is beneficial for the logistics department to purchase raw materials and materials in large quantities, since it can receive discounts from wholesale price. But an increase in the purchase lot leads to an increase in inventories and the need for working capital storage costs increase. Therefore, in order to reduce the costs of the enterprise, it is necessary to calculate economically viable lots for the purchase of material resources from suppliers.

Costs associated with the purchase of material resources a certain kind, can be represented by the following formula:

where C is the total annual costs of organizing the purchase, delivery
materials and storage of stocks in a warehouse;

A - the cost of organizing one order and supplying the purchased
parties;

V is the annual need of the enterprise for a material of a certain type;

q - the size of the purchase lot;

C - the price of a unit of raw materials;

h - the cost of storing a unit of raw materials in a warehouse during the year.

Three types of costs are included in the above formula:

· annual expenses for organizing the procurement and supply of material resources. These costs include the costs of organizing and placing orders, determining the need for resources, concluding an agreement with a supplier, organizing the acceptance and quality control of incoming materials;

· annual costs for the purchase of materials: C x V;

The cost of storing inventories in a warehouse during the year:

.

Thus, the calculation of an economically viable purchase lot, which can be achieved by minimizing the annual costs of organizing the purchase, delivering materials and storing stocks in a warehouse, can be represented by the following formula:

41. Determining the needs of workshops in material resources.

Providing workshops and production sites with material resources is the final stage of logistics. In order to use it effectively, each workshop of the enterprise must receive as many material resources as they are necessary to fulfill the task of producing products. Therefore, it is advisable to set a limit for the supply of raw materials and materials to the shops for a certain period.

Setting a limit on materials involves limiting their release into production in accordance with the justified needs of the workshops. Limiting increases the responsibility of workshops for the economical use of materials, streamlining the work of warehouses and increases the ability to control the use of resources in production.

The limit must correspond to the actual needs of the workshops for materials, and is set on the basis of consumption rates and the size of workshop stocks. Vacation limit material resources of the workshop is calculated by the formula:

Lts \u003d Pts + Z - Of,

where Pts - the need of the workshop for a certain material for manufacturing
required products;

Z - the stock of material that is constantly in the shop;

Of - the actual balance of unspent material at the beginning

the period for which the limit is set.

Stock of material, which is constantly in the workshop, is calculated by the formula:

where C is the average daily consumption of the material;

t is the time interval between deliveries of raw materials to the workshop.

The limit for the release of materials to workshops can be calculated for a month or a quarter, which depends mainly on the type of production. The vacation limit for workshops should be set by the logistics department of the enterprise. In addition to the release of materials to shops under the limit, there may be over-limit release, as well as the replacement of some materials with others associated with design changes in manufactured products, in technological process(unlimited vacation).

42. Selection of potential suppliers: sources of information, selection procedure, selection criteria, scoring method.

Other things being equal, it is preferable to use the services of local suppliers. The choice of suppliers should begin with an analysis of the material needs of the enterprise and the possibility of satisfying them in the market. After studying the market, you need to draw up a specification for necessary types material resources. The specification should include the name and characteristics of the materials, the requirement for them.

The specification must include all the characteristics and standards of the required material. After the specification

Sources of information for compiling a list of suppliers is the study of the market for raw materials and materials. When there are few suppliers (2 or 3), then the criteria for choosing the most suitable of them are comparative production capacities, prices for purchased materials, and reliability of suppliers. A supplier is selected that best meets the above criteria.

Certain features are available when choosing suppliers of raw materials. When the level of competition among suppliers of raw materials is low, then the determining factors in the choice of suppliers are: the cost of raw materials and the volume of purchases.

With increasing competition, one should take into account the situation in the commodity markets (demand, supply, prices), as well as tariffs for the transportation of raw materials, customs and tax legislation that determines the cost of purchasing raw materials outside of Belarus.

When there are many suppliers, it is advisable to make a choice in two stages. At the first stage, a preliminary selection of suppliers is carried out. Supplier selection criteria in the table.

Supplier pre-selection criteria:

1.Production capacity.

2. Remoteness of the supplier

3.Forma settlements.

4.Product quality (according to specification)

5.Unit price

6.Possibilities of changeover of equipment

7. Completeness of delivery

8.Packing

9. Lot size

After analyzing the suppliers, some of them that do not meet the requirements are excluded from the table.

At the second stage, a more extended list of criteria for selecting suppliers is taken

The government's policy to support small businesses is also reflected in Law No. 44-FZ. Budget organizations obliged to carry out part of the purchases from small businesses (hereinafter - SMP). The minimum volume of purchases from the SMP is set by law at the level of 15% of the total annual volume of purchases (hereinafter - SGOZ). Competitive methods are used to determine the supplier when purchasing from SMP, for example, open competition, two-stage competition, electronic auction and others. In addition, it is possible to establish for a procurement participant who is not an SMP, the requirement that he is obliged to involve as a subcontractor those who belong to such. Such purchases are equated to purchases from SMP.

Note! Organizations and individual entrepreneurs no longer have the obligation to submit documents confirming their membership in the SMP. It is enough to receive from them a declaration document stating that the company or individual entrepreneur is an SMP, while the customer is not obliged to verify the accuracy of this declaration.

STEP 1. Determine the SPP

The calculation can be carried out according to the following formula:

SHOZ = a + b + c,

where a is the amount under contracts concluded in previous years, but payment for them will be made in the current year;

b - the amount of contracts that are concluded in the current year and must be executed and paid for this year as well;

c - the amount of contracts that are concluded in the current year and must be paid, including in the current year, as well as in subsequent years, but only in part of the payment that must be made in the current year.

Note! The SSS does not include amounts under contracts, the notice of the conclusion of which was posted on the public procurement website before 01/01/2014.

Example

• in 2013 - in the amount of 1,200,000 rubles (paid in 2013 600 thousand rubles and in 2014 600 thousand rubles) - a notice of the auction was posted on the public procurement website in 2013;
• in 2014 - in the amount of 400,000 rubles (payment under the contract should be in 2014);
• in 2014 - in the amount of 1,500,000 rubles (of which 500,000 rubles are paid in 2014, and the remaining 1,000,000 rubles - in 2015).

Accordingly, the SSS for 2014 will be calculated as follows:

SGOZ = 400,000 rubles + 500,000 rubles = 900,000 rubles.

STEP 2. Subtract the exceptions

According to the law, in order to calculate the volume of purchases from the NSR, it is necessary to exclude from the SPP the purchases that are related to defense orders, the provision of loans, nuclear energy, as well as purchases from a single supplier and those that were the result of closed methods for determining the supplier (part 1.1 of article 30 of the law ).

Example

In 2014, Beryozka concluded a contract with a single supplier in the amount of 300,000 rubles. The SHOZ for 2014 is 5,000,000 rubles.

The amount for calculating the minimum volume of purchases from the SMP will be 4,700,000 rubles.

STEP 3. Calculation of 15%

From the amount received as a result of the two previous operations, it is necessary to calculate 15%.

Example

4,700,000 rubles *15/100= 705,000 rubles

For this amount, it will be necessary to purchase from the SMP.

Note! The amount of purchases from SMP may change during the year. This is due to the fact that during the financial year contracts can be concluded with the only suppliers as a result of failed competitive procedures for determining the supplier (clause 25, part 1, article 93 of the law). And financing under these contracts is not included in the SSS to determine the rate of purchases from SMEs. Therefore, you will have to recalculate the received procurement rate.

Example

Kindergarten "Berezka" must carry out a state order from the SMP in the amount of 705,000 rubles. An open competition was held, which did not take place due to the fact that only one participant took part in it. As a result, a contract was signed with a single supplier in the amount of 500,000 rubles. Accordingly, to calculate 15%, the amount will already be applied not 4,700,000 rubles, but the amount of 4,700,000 rubles - 500,000 rubles = 4,200,000 rubles. And the very norm of purchases from the SMP will be 630,000 rubles.

STEP 4. Report

Before April 01, it is necessary to place in the EIS a report on the contracts concluded with the SMP. It is also necessary to include information on failed procedures when determining a supplier with the participation of SMP. The form of this report and the procedure for its placement should be developed by the Government of the Russian Federation.

How to calculate the volume of purchases from the SMP automatically?

This is done using the free version of the Economy-Expert program. You can download the program

On the last corporate training on procurement budgeting with training participants, we reviewed the approach to modeling a procurement plan. What do I mean by "procurement plan modeling"? As everyone knows, any budget items of an enterprise are built on the basis of sales plans. Procurement plans are no exception.

Once the purchasing department has been provided with a sales plan for the year broken down by months, purchasing managers need to determine how much they need to purchase in any given month in order to ensure that the goods meet the set sales targets.

I think everyone will agree that the main criterion for the effectiveness of investments in reserves is the indicator of profitability of investments in reserves, which is determined by the formula:

PR.SKL. \u003d VP / avg.SEB.SKL.,

where PR.SKL. – profitability of warehouse stocks (%),

VP - gross profit (c.u.),

avg.SEB.SKL. - the average cost of inventory (the sum of the cost of inventory at the beginning and end of the month, divided by two).

In turn, the profitability of inventory can also be decomposed using two indicators: the inventory turnover ratio and the profitability of sales (margin). The multiplication of these indicators and ultimately gives the result of the profitability of investments in reserves.

Based on the above, in order to determine the planned purchase amount, we can focus on the turnover ratio and profitability of sales necessary for the company. The company's sales profitability is usually determined by the recent sales history and is fixed for the new period (there are exceptions). That is, if in the last quarter we sold goods with a margin of 30%, then in the next quarter it makes no sense to plan a margin level of 40%, 50% and higher, since in this case the company will be uncompetitive in the market in terms of price. Therefore, we conclude that it is quite easy for us to determine the level of the planned margin. It is also worth noting that it is almost impossible for a company to radically change the profitability of sales for certain products for a company in a short period of time.

With regard to inventory turnover ratios, during the year this indicator cannot be permanent. If you overlay the two charts, the seasonal factor chart and the inventory turnover rate chart, you will see that the turnover rates behave throughout the year in the same way as the seasonal factor. In other words, the turnover ratio also has a sort of seasonal character. For clarity, see the example below.

The graph displays the average seasonality and turnover ratios for a 3-year period.

Thus, also from the past sales history for several years, we can determine what average inventory turnover ratio in each month we can expect.

So, at the beginning of the period, we know the following planned indicators for each month:

• sales plan (c.u.),
• planned profitability of sales (%),
• planned inventory turnover ratio,
• the actual amount of inventory at the beginning of the period (c.u.),
• cost factor

With the help of these indicators, we can calculate the planned amount of purchases. To derive a formula for calculating the planned amount of purchases, we use the formula for determining the inventory turnover (adjusted to annual terms):

After detailing the formula components for calculating the inventory turnover ratio and 5-6 actions for transferring the formula components to different parts of the equation, we obtain a formula for determining the planned purchase amount:

where PRODUCTION PLAN- the planned amount of sales for the month (c.u.),

MARGIN- the planned level of margin (profitability of sales) for the month,

k rev. sq.- the planned inventory turnover ratio for a certain month, reduced to annual terms,

seb.cl.n.m.- the actual cost of inventory at the beginning of the month (the planned estimated cost of inventory at the beginning of each subsequent month),

k seb.- cost factor for products, calculated according to the formula - (transportation costs + purchase price) / purchase price.

You will find a detailed example with the calculation of the procurement plan in the file that you can download by providing brief information About Me.

the federal law number 44 regulates and controls the procurement processes of various categories of companies and organizations. This law describes the term of the total annual volume of purchases, methods of its calculation and implementation processes.

What it is?

ESG is the total volume of purchases according to 44 FZ. According to Article 3 of Federal Law 44, the total volume of purchases is approved in the plans and schedules for the next financial year. According to the state defense order, the total volume is approved Money provided for procurement for the next year. The volume is approved according to the presented terms and conditions of Federal Law No. 44, it also includes all contracts concluded or accepted in the previous year, but according to the plan, paid in the next financial year.

What is included in the SGOZ according to 44 Federal Laws? According to Federal Law No. 44, the total annual volume of purchases includes goods, services and works, contracts concluded or accepted by the supplier and customer in the coming financial year and paid for in the same financial year, or concluded in the previous financial year, but paid for in the next one.

The procedure for calculating the SGOZ according to Federal Law 44

According to Article 30, the SPS is determined by the accepted limit on purchases from persons engaged in small business or from non-profit organizations. A certain employee, called the manager, draws up the schedule and plan for the purchases. Then, from the calculated amount of money, the manager subtracts the factors determined by law that are not taken into account in the final amount.

According to the legislation, the calculation of SHOZ is carried out as follows:

• The exact monetary amount of purchases made by the organization for the year is calculated;
• From the amount received, factors that fit under the categories of loans, defense, closed purchases or purchases from a single supplier and nuclear energy;
• After that, 15% is deducted from the amount received. The final version is rounded up. This is done to offset price changes at the time of the auction.

The SHOZ formula according to 44 Federal Laws is as follows: P + T + S \u003d SHOZ.

P is a set of contracts that were accepted and are being implemented, but remained unpaid. T is a set of transactions and contracts that have already been completed this year, but have not yet been paid. C is a set of transactions and contracts that were accepted this year, but which will be in effect for a long time.

An example of calculating the total annual volume of purchases under 44 Federal Laws:

During the year, the Alliance company purchased goods for 6 million rubles. Based on the report, part of the expenses was paid for public Utilities, internet and telephone connection. For example, let's round up the amount and we get that 1 million rubles were spent on utilities, and 2 million rubles were spent on small goods and other small expenses.

Based on the formula provided, from the total amount, 6 million rubles, we subtract 1 million and 2 million. The amount received is 3 million rubles. Then we subtract 15% from 3 million rubles, which were spent on SONKO and SMP goods, which means that we end up with 2 million and 550 thousand. 450,000 were spent on SONKO and SMP. The company draws up a contract with SONKO and SMP, according to which the amount must be either the same or more.

Calculation for a budgetary institution

If a person does not know how the amounts of money are calculated for budget institutions, it is recommended to refer to Federal Law 44 and Federal Law 223. How to calculate the SHOZ in a budgetary institution? In the same way as described above. However, there are a couple of nuances.

Features of the calculation of SHOZ:

• The total budget of the company for the year is calculated according to the subsidies provided from the budget Russian Federation. Purchases are made on the basis of the monetary amount of subsidies. Requirements and conditions for making purchases are described in Federal Law No. 44;
• The purchase of goods, services or works can only be carried out if the company or organization has legal document. The document is presented in the Federal Law on Procurement certain types legal persons number 223, in the second article, part 3.

Since the calculation for budgetary institutions occurs in the same way as described above, the calculation example is the same as for the Alliance company.

Download Federal Law 44 in the new edition

For a more detailed consideration of the calculation for different categories companies and different types procurement is recommended to familiarize yourself with this law. It was adopted precisely so that individuals could determine the methods and types convenient for themselves and could view all the necessary processes and provisions.

Download Federal Law No. 44-FZ of 05.04.2013 “On the contract system in the field of procurement of goods, works, services to ensure public and municipal needs" can