Estimated total volume of purchases. What is sgz and how to calculate it

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.

A relatively new term in jurisprudence, introduced in 2013 by the federal law on the contract system. The meaning of this term is interpreted at the very end of article 3, where it is said that the total annual volume purchases (SGOZ), this is the total volume financial support, focused on the implementation of purchases in the current year, and contracts concluded in the previous year, the payment of which is carried out in the current financial year.

The term is quite often used in the law on the contract system, we will study its main features and where it occurs.

How to calculate the total annual volume of purchases?

contracts signed last year, in terms of payment that arose this year

+

contracts signed this year and fully payable this year

+

contracts signed this year for this and subsequent years, in terms of financial obligations of the current year.

What is not considered when calculating the SHOZ?

The SSS consists solely of payments that the customer spends on the implementation of procurement procedures for goods, works, services.

Thus, the SSS does not include:

• expenses for wages employees, travel and other payments provided for by regulatory legal acts of the Russian Federation;
• payment of taxes, fees and other obligatory payments to the budget system;
• compensation for harm caused by the customer in the course of carrying out activities is not taken into account when calculating the SHOZ;
• received from income-generating activities and other means by which the customer pays for contracts under Law no.

Procurement plan, schedule

The norms of the law and the functionality of the Unified information system in the field of procurement, it is stipulated that the customer must necessarily register in the forms of the state defense order, which will later help in the preparation of reports and other calculations required for work.

Report on small businesses

The legislator has fixed the duty of the customer to make purchases among small businesses in an amount exceeding fifteen percent of the state defense order. But there are exceptions. When calculating the volume of purchases from small businesses, the SSS does not summarize the procedures carried out under Part 1 of Article 93 of 44-FZ to ensure the defense capability and security of the state, credit services, work in the areas nuclear energy and closed procedures.

Thus, the share of purchases from small businesses should exceed fifteen percent of the sum of the initial (maximum) prices of all competitive procedures (with rare exceptions) carried out by the customer.

Contract service

If the customer's SLOZ exceeds 100 million rubles, he is entitled to create contract service. The specified capability is not an obligation, so creating the specified structural unit is only the right of the customer. Therefore, in the case of an SLOZ exceeding 100 million rubles, the customer has the right to confine himself to appointing a contract manager.

Quote requests

Article 72 of 44-FZ establishes the possibility for the customer to conduct purchases in the form of a request for quotations. At the same time, the amount of the annual volume of purchases in the form of requests for quotations should not exceed ten percent of the GSS and amount to more than 100 million rubles.

Purchasing from a single supplier

Everyone's favorite "direct contracts", or the purchase of up to 100 thousand rubles. The legislator prudently gave such an opportunity - to purchase in small volumes without procedures. But at the same time, he strictly limited it by limits - no more than five percent of the state defense order or no more than 2 million rubles.

Thus, the concept of the total annual volume of purchases is found in the law on the contract system not so often, but it has a very strong effect on the activities of the customer.

The term "SGOZ" can be found in Federal Law No.-44. Employees of organizations are required to know what it is and how to calculate the amount determined by it.

Article 3 of Law No.-44 states that the total annual volume of purchases is the total amount of financial funds intended for making purchases in accordance with this law. What is included in the SHOZ for?

The SGOZ according to 44-FZ includes:

• Payment for contracts that were concluded before the start of the new financial period;
• Payment for contracts concluded in the current financial period.

How to calculate SGOZ according to Federal Law-44?

According to the law, the correct calculation of the SSS implies the determination of purchase limits from small entrepreneurs and a non-profit organization. The manager pre-calculates the total volume of purchases. Then it subtracts from the sum those factors that, according to the law, are not taken into account when calculating the SHOZ.

Detailed instructions for calculating the SHOZ according to the law:

1. The cumulative volume of purchases for a certain company for one year is calculated.
2. The amount for payment of goods for loans, defense, nuclear energy, closed purchases and a single supplier is deducted.
3. 15 percent is deducted from the amount received. The amount is rounded up due to the high probability of a decrease in value during the auction period.

The formula for the cumulative annual volume of purchases according to the law: SHOZ = P + T + S

P - Contracts that were concluded last year and are payable.

T - Contracts that were concluded this year are fully executed and payable.

C - contracts concluded in the current financial year and are valid in the future for several financial years in advance.

Calculation example:

The annual volume of acquisition of goods of the Dak company is 5 million rubles. Part of the purchases is related to payment utilities, internet or telephone connection. For example, the amount to pay for such services is 1 million rubles. Another 2 million are small goods worth from 100 to 400 thousand rubles.

The total amount is 5 million rubles - 1 million rubles - 2 million rubles = 2 million rubles. About 15 percent of this amount should be procurement for SONKO and SMP. This is about 300 thousand rubles.

On those cash the Dak company concludes a contract with SONKO and SMP. Employees of the organization can increase the amount of purchases. There is no restriction in this regard in the legislation. At the same time, it is prohibited to reduce the volume of purchase of goods. There are situations when only one application is submitted during the auction process. In this case, the deal is concluded with a single supplier.

Features of calculating the SHOZ for a budgetary institution

In accordance with the law, when calculating the SHOZ for budget institution the following features are taken into account:

• Budget institutions make purchases at the expense of subsidies provided by the budget system Russian Federation. The requirements for carrying out purchased goods are established by this federal law. The exceptions are situations that are described in parts 2 and 3 of this Federal Law;
• Budget institutions make purchases subject to availability legal instrument, which was adopted in accordance with part 3 of article 2 of Federal Law-223 "On the procurement of goods, works, services by certain types legal entities».

Download FZ-44

This Federal Law regulates relations that are connected with the provision of municipal and state needs. The main objectives of FZ-44:

• Improving performance;
• efficiency;
• Implementation of works, goods and services;
• Ensuring transparency and publicity of such purchased goods;
• Prevention of corruption and other abuses in the field of procurement.

To see the real legislative provisions, download latest edition law according to

O state support small and medium-sized businesses (SMEs) we talked about in ours. The system of legal regulation of the development of the NSR in the Russian Federation includes, among other things, the establishment of the specifics of the participation of small enterprises as suppliers (performers, contractors) in the procurement of goods, works, services for state and municipal needs, as well as the specifics of the participation of the NSR in the procurement of goods, works, services by certain types of legal entities (clause 5, article 7 of the Federal Law of July 24, 2007 No. 209-FZ). Such features include, among other things, the approval of the minimum volume of purchases that should be made exclusively from the SMP. This volume of purchases from SMEs is set as a percentage of the total annual purchases (GSS). About how much this percentage is and how the SSS is determined, we will tell in this material.

Procurement for state and municipal needs: participation of small enterprises

When making purchases to meet state and municipal needs, customers are obliged to make purchases from small enterprises that are socially oriented non-profit organizations in the amount of at least 15% of the SGOZ (part 1 of article 30 of the Federal Law of 04/05/2013 No. 44-FZ).

How is the SHS defined? SGOZ is the total amount of financial security approved for the corresponding financial year for the purchase by the customer in accordance with Federal Law No. 44-FZ of 05.04.2013, incl. to pay for contracts entered into prior to the beginning of the financial year and payable in that financial year.

It should be taken into account that when determining the volume of purchases, purchases are not included in the calculation of the SPP (Part 1.1 of Article 30 of the Federal Law of 05.04.2013 No. 44-FZ):

• to ensure the defense of the country and the security of the state;
• lending services;
• from a single supplier (contractor, performer) (for example, from subjects of natural monopolies);
• works in the field of the use of atomic energy;
• in the implementation of which closed methods for determining suppliers (contractors, performers) are used.

SMP and supply of goods to certain types of legal entities

With regard to the supply of goods, performance of work or provision of services certain types legal entities, then such purchases are regulated by the Federal Law of July 18, 2011 No. 223-FZ. We are talking about participation in procurement with SMP public corporations and state-owned companies, public companies, subjects of natural monopolies, autonomous institutions, business companies, authorized capital which the share of participation of the Russian Federation, the subject of the Russian Federation, municipality together exceeds 50%, state and municipal unitary enterprises under certain conditions, etc. Features of the participation of small and medium-sized businesses in such purchases are approved by Government Decree No. 1352 dated 11.12.2014.

V general case the annual volume of purchases from SMP is set at no less than 18% of the total annual value of contracts concluded by customers based on the results of purchases.

And if the bidders are only small and medium-sized businesses, then the total annual value of contracts concluded by customers with SMP should be at least 15% of the total annual value of contracts concluded by customers as a result of procurement (clause 5 of the Regulation, approved by the Decree Government dated December 11, 2014 No. 1352).

As in the calculation of the SHOZ, when purchasing for state and municipal needs, when determining the total annual value of contracts in accordance with clause 7 of the Regulation, approved. Government Decree No. 1352 of December 11, 2014, does not take into account, in particular:

• purchases to ensure the defense of the country and the security of the state;
• procurement in the field of atomic energy use;
• purchases related to the scope of activities of subjects of natural monopolies in accordance with the Federal Law "On Natural Monopolies";
• purchases that are made outside the territory of the Russian Federation and the subject of which is the supply of goods, performance (rendering) of works (services) outside the territory of the Russian Federation;
• procurement, information about which constitutes a state secret, provided that such information is contained in the procurement documentation or in the draft contract;
• procurement of services for water supply, sanitation, heat supply and gas supply (with the exception of services for the sale of liquefied gas), as well as for connection (connection) to engineering networks;
• purchases, the subject of which is the lease or acquisition of ownership of objects real estate;
• procurement of the results of intellectual activity from a supplier (executor, contractor) that has the exclusive right to the result of intellectual activity;
• procurement of services in the field of air transportation and aviation works;
• procurement of services educational organizations(with the exception of the services of educational organizations established in the organizational and legal form of consumer cooperatives).

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.

V 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) is the total amount of financial security approved for the corresponding financial year for the purchase by the customer in accordance with Law No. 44-FZ, including for payment of contracts concluded before beginning of the said financial year and payable in the said 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 bidding, 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.