Companies are now setting the task of reducing costs to many, while in logistics they usually single out a point of application of forces - these are high transportation costs due to too frequent trips to the supplier, and freezing money into excess stocks that will lie dead in the warehouse. And both of these extreme options are precisely the consequences of the non-optimal batch size ordered from the supplier of products. That is why it is worth paying attention to how purchases are calculated, planned and carried out, and, first of all, how the volume of the purchased batch of goods is determined.

How and on what performance indicators of the company is affected by the volume of the order.

As soon as the company decides that it is necessary to place an order with a supplier for any product, the question immediately arises: “How much to order?” - and the answer to this question directly affects economic indicators work of the entire firm.

Let's see what these indicators are, and how the volume of the order affects them so much:

All these indicators are very important in the company's activities, and some, in general, determine its survival. And since almost any company faces the task of determining the volume of the purchased batch, then the question immediately arises: “Haven’t the right and clear solution already been invented - if not in Russia, then at least in the West?” Such a formula in which you just need to substitute your values ​​\u200b\u200band get the desired result ...

Wilson formula

However, not everything is so simple - short wanderings on the Internet lead us to just such a solution - the famous Wilson formula. This is a very beautiful formula from an aesthetic point of view, in which there is a numerator, a denominator and even a root - the pinnacle of the mathematical apparatus for most non-techies:

where:

Q- the optimal volume of one batch by position [pieces];
D- the cost of delivery of one batch from the supplier [rubles];
S- demand for a position [pieces per period];
h- the cost of storing one position unit [rubles per item for the same period].

If someone decides to dig deeper, he will see that even differentiation is used to derive Wilson's formula - and this is already a pretension for higher mathematics! I don’t know a single person, including the best logistics specialists, who, when they first stumble upon it, would not say to themselves: “Here it is - the solution to this age-old problem!” - however, most attempts to apply it as it is in practice usually end in deep disappointment ... One of the reasons for this is the many questions regarding the input data that appear when trying to use it in practice.

D- what could be easier to ask, we looked at how much the delivery from this supplier cost before and that's it, but already here questions arise ... What to take the delivery price, if it was different depending on the volume of the order: either they brought a whole truck, or they delivered small quantities by GAZelles ? How to share delivery costs if, in order to reduce costs, transporters combined deliveries from several suppliers into one delivery, and it is not at all necessary that they will be able to do this again on the next delivery? And if the supplier himself provides free shipping when ordering a certain amount? And if you have your own transport and the driver receives a salary for all his work once a month, and not a specific amount for a specific delivery?

S- it is rare that a firm can boast of a constant and uniform demand for the products sold, even if the supply of raw materials is calculated for production, where demand variations are much lower than in distribution, your consumption will still fluctuate strongly enough that these deviations cannot be dismissed , as from a statistically insignificant value.

h- even if you take some average values ​​for D and S, you are in for a real test when determining the cost of storing one unit of production.

What is included in storage costs and what is not?

How do you break down the total storage cost of all products by item held in the warehouse?

Is it necessary to take into account the fixed or variable part of the categories of expenses, as well as the losses from freezing money into these reserves?

In addition to all this, even if you somehow determine all these values, there is another very important limitation on the model itself, for which Wilson derived his formula: all calculations in it are only correct for the case when you order from a supplier and deliver each position separately, which is very rare in practice. Therefore, taking into account all these problems, we will find our own solution for finding the optimal batch size, but first it is necessary to stipulate mandatory conditions according to the existing procurement management system in the company ...

Until optimization of the scope of the schedule line.

Even before you start working on calculating the optimal lot size, your purchasing system should work like clockwork, accurately forecasting demand, ordering an item only when it is needed, and not earlier or later, and in such quantities as the current need of the enterprise. If this is not the case, then it is premature to optimize the volume of the order batch - in fact, to calibrate your purchasing system, first you need to create this purchasing system! ..

Let us briefly describe each of the points of such a procurement system.

1. Qualitative demand forecasting.

There should be a demand forecasting model that takes into account trends, seasonality, and the level of inventory satisfaction you want to meet for each item.

2. Determining the reorder point.

An order to a supplier should not be placed until any of that supplier's stock has reached a critical level just enough to keep sales at the right level of inventory to meet demand before your new order is credited.

3. Determination of the company's need for a position.

You should only order as much as you need to ensure sales are at the right level of service before the next order arrives. current order. Actually, if all these three conditions are met, then you can try to calculate the optimal order volume in terms of the total costs of transportation and storage of products.

Calculation of the optimal batch size.

As practice shows, finding the optimal lot size is possible only when using supply modeling with different options the magnitude of this volume and a comparison of the final total costs for transportation and storage. There are many such models, in this article we will consider only one of the possible options. A model is always a simplification of the real situation, so we will consider storage costs as follows:

Where:

A- costs of storing supplier positions [rubles for the period];
a- average stock balance for the supplier's items in cost prices [rubles];
Z
H- only variable costs and only for storage (without the cost of acceptance and shipment) of all products in the warehouse [rubles for the same period];
O- the average daily balance of the entire warehouse at cost prices for the same period [rubles].

And the transportation costs:

where:

B- transportation costs [rubles for the period];
N- number of transportations [times per period];
D - average cost delivery of one batch of products from the supplier [rubles].

Now, by simulating the formation of orders at the right time and, consequently, arrivals at the warehouse, as well as knowing the shipments for each day of the past months, we can calculate the total costs (A + B) for cases of different order volumes. It is desirable that this model be fully automated in information system company, then, simply by introducing a different frequency of deliveries, it will be possible to monitor how all the indicators listed in the table above change, as well as transportation costs, storage costs and their amount.

So that you do not have to run around the whole scale of possible supply volume values, you can use the value found by modifying the Wilson formula as a starting point:

where:

P- optimized volume of one batch [rubles];
D- the average cost of delivery of one batch of products from the supplier [rubles];
C- expected demand for the supplier's products in cost prices [rubles for the period];
Z- losses from freezing cash in stocks [interest for the same period];
H- only variable costs and only for the storage of all products in the warehouse [rubles for the same period];
O- the average daily balance of the warehouse in cost prices for the same period [rubles].

The cost of delivery D is taken as the average cost from the history of only mono-deliveries from this supplier.

If your two suppliers are very close to each other, and you regularly carry out consolidated deliveries from them, then you should consider deliberately consolidating deliveries from these suppliers into a single supply, and, accordingly, calculate P simultaneously for all their positions - as if it were one supplier. Thus, you will "sew" the savings on supplies from them into the procurement system.

If the cost of delivery varies significantly due to the different dimensions of the vehicles used, then you need to choose the most profitable one. To do this, choose any option, calculate P, and if it turns out that the goods for this amount do not fit in the selected car, then a larger one is taken, and P is recalculated. The same must be done if it turned out that the optimized volume of one batch was too small for the selected type of car.

If you are sitting on credit money, then the rate at which you take the money is taken as Z. If you work with an excess of cash, then Z is taken as the rate at which you keep money on deposit.

If a cash are redistributed between several investment options or you are working with a shortage of money, but you do not have the opportunity to borrow, then Z should be taken as the average profitability of the business. When calculating H, it is necessary to take into account only the costs of storage, without the costs of handling goods at acceptance and shipment, since their value does not change depending on the volume of stored products. However, if you cannot isolate them or, in general, take them into account, this is not very important, since in profitable business Z is usually much larger than H / O and this term can be neglected.

Now, with the value of P obtained from this formula as a starting point, you can use simulation to see how the consolidated costs (A + B) will be affected by increasing and decreasing this value. As a step, you can take 5% of P: if costs (A + B) decreased when you increased P by 5%, then you need to go further in this direction until costs start to rise again, which will become a stop for you. signal.

If costs (A + B) decreased when you decreased P by 5%, then you need to go already in this direction until the corresponding stop signal is already on the other side. If the costs (A + B) have increased on the first step in both directions, then you are at a minimum point, and the value of P - is your desired optimal lot size from this supplier. Although you can refine it a bit by reducing the step from 5% to 1% and doing the same manipulations, the impact on the cost level (A + B) will in any case not be significant. In principle, the machine, helping you in calculating the total costs (A + B) for different values ​​of P, can iteratively find, using the proposed algorithm, the optimal value of P, at which the costs (A + B) will be minimal.

The level of management and control.

Now that you have all the calculations in your hands that give the necessary performance indicators for the enterprise, it becomes full height the issue of controlling the direct actions of purchasing managers. Although you have found the optimal order quantities for all suppliers, it is not worth checking each delivery for compliance with this value.

After all, the purchasing manager takes into account many more factors than was used in the simplified model by which this optimum was calculated,

namely:

1. Additional terms of delivery- for example, a minimum shipment lot or an indivisible shipping package from a supplier.

2. Information about upcoming price changes or product outages- The purchasing manager, having this information, can play it safe and take more if supply disruptions or price increases are expected, or vice versa - less if prices are expected to decrease.

3. Limited quantity by position with the supplier, when the purchasing manager would be happy to order more, but the supplier cannot ship yet.

4. Performance Limitations and the capacity of your warehouse.

5. Rounding to packs- the safety of the cargo will be higher, and the acceptance will be much easier if you order a complete product packaging from the supplier: a box or a pallet. And since the cost of acceptance and its speed are also very important, with small deviations between the required quantity and a multiple of packaging, the order is usually rounded up to whole boxes or even pallets.

6. Volume or Opportunity Discounts free shipping - starting from a certain value, the additional volume discount outweighs the cost of purchasing additional items. For example, with an additional 6% discount on an order of 100,000, instead of an order for 95,000, it is more profitable to order additional products for 5,000, and as a result, buy cheaper: pay for large quantity there is less money in the delivery - 94 "000.

In a good way, taking each such managerial decision it is necessary to weigh both options on the balance of benefits - and choose the one for which the total costs, including the costs of transport and storage, will be minimal. However, it is not always possible to get into this whole kitchen so deeply, especially since management is usually interested in more aggregated numbers, and you need a tool to control the purchasing manager rather than work for him.

Criteria for the final evaluation of procurement activities.

Some people, as soon as they hear about performance evaluation and its criteria, immediately remember the standards. This decision seems to lie on the surface: chose the criteria that the employee influences; developed standards for each; and make sure that they are fulfilled, you can even tie the bonus scheme of this employee to them.

However, not all so simple.

Firstly, in order to determine adequate standards, one must be a very good specialist in this field, and the best is usually the one for whom these standards are invented, but he himself will not standardize his work ...

Secondly, it is rare when some criterion lies completely in the power of any of the performers, and unfair punishment for non-compliance with the standard due to someone else's fault has never led to an increase in labor productivity or an improvement in the quality of work.

Thirdly, it only seems that the standard limits the indicator of work only on one side - in fact, employees who have a standard for any of the criteria for their work, although they try to fulfill it, but not overfulfill it too much, so that suddenly this standard does not increased, that is, by introducing a standard, you reduce the possible efficiency of this employee.

And, fourthly, the introduction of the standard redirects the employee from the qualitative performance of his work at the maximum of his capabilities to the utilitarian implementation of this standard, that is, the employee can no longer be proud of his class work - everyone is only interested in whether he fulfilled his standard. As a result, the employee ceases to improve himself and improve the quality of his work - he falls into the routine execution of a certain algorithm of actions, usually leading to a normal result.

Perhaps, under some conditions, this works, but certainly not where a creative approach is required and taking into account many important parameters.

Therefore, I suggest that you regularly measure the following parameters for the final assessment of the effectiveness of procurement and logistics:

1. Dynamics of supplying demand with available balances- the actual indicator achieved as a result of procurement and logistics activities, which is compared with the initially selected and achieved for previous periods.

2. Turnover dynamics warehouse stock - the turnover formula is indicated above, you are interested in its chart for the last few periods. In the case of a significant amount transit supplies under the customer's order, it is better not to take into account these shipments and balances in this parameter or take them into account separately.

3. Dynamics of relative logistics costs- they are obtained by dividing all logistics costs for the reporting period by the total shipments for the same period. It is necessary to build this schedule together with the schedule of the most shipments, so that in the event of a significant decrease in shipments, it is correct to interpret the increase in the schedule of relative costs.

4. Dynamics of the stock structure- this is data on absolute and relative to each other stock balances in cost prices, aggregated into ABC analysis groups by demand, with a separate withdrawal of illiquid assets - group D. These data are also needed for several reporting periods, so that in the event of an increase in groups C and D the leader could see this in a timely manner and intervene. A version of the automated calculation of ABC analysis in Excel can be downloaded at: http://upravlenie-zapasami.ru/excel/ - if necessary, it can be entered into your corporate information system and receive the necessary reports already aggregated by groups.

Simultaneous analysis of all these criteria will allow you to correctly set procurement and logistics goals, gradually reduce relative logistics costs, as well as evaluate a visible improvement in the quality of work, while always having feedback to check the effectiveness of the logistics decisions made.

Razgulyaev Valery

The concept of "total annual volume of purchases", which is taken into account in the SSS, what to do if the total annual volume is exceeded, five steps for calculating the "planned volume" of purchases from SMP, SO NPOs by the customer - read on.

From this article you will learn:

• the concept of total annual income;
• what is included in the total annual volume of purchases;
• what to do if the total volume of purchases is exceeded;
• calculation of purchases from SMP and SO NCOs;
• five steps in the calculation by the customer of the “planned volume” of purchases from the SMP, SO NCOs.

The definition of the total annual volume of purchases was introduced in the Law on contract system Law No. 140-FZ. Previously, this issue was resolved ambiguously. On the one hand, according to paragraph 1 of part 3 of Art. 112 of the Law on the contract system, the calculation of the total annual volume of purchases was to be carried out by customers without the use of schedules.

On the other hand, the Ministry of Economic Development of Russia, in a letter dated 08.11.2013 No. D28i-2183, expressed its position, according to which, when calculating the total annual volume of purchases in previous periods, customers still needed to focus on schedules, and not on funding volumes.

However, Law No. 140-FZ settled this issue: in the Law on the contract system appeared (clause 16, article 3), and clause 1, part 3, art. 112 of the Law on the contract system was declared invalid.

Thus, in accordance with paragraph 16 of Art. 3 of the Law on the contract system the total annual volume of purchases (hereinafter referred to as the GPO) is the total amount of financial security approved for the relevant financial year for the procurement by the customer in accordance with the Contract System Law, including for the payment of contracts concluded before the beginning of the specified financial year and payable in the specified financial year.

For the calculation of the total annual volume of purchases, it does not matter in which year the contract was concluded and in which year the corresponding purchase is included in the schedule.

What is included in the total annual purchase volume

For a full understanding, we will analyze in more detail what is indicated in paragraph 16 of Art. 3 of the Law on the contract system definition.

Firstly, the SDOZ includes only the amounts that the customer spends on the purchase of goods, works, services. Therefore, these are the amounts that the customer spends on:

• remuneration of employees, travel and other payments in accordance with employment contracts and legislation Russian Federation, the legislation of the constituent entities of the Russian Federation and municipal legal acts;
• payment of taxes, fees and other obligatory payments to the budget system of the Russian Federation;
• compensation for damage caused by the customer in the course of carrying out activities is not taken into account when calculating the SSS.

Secondly, the SSS includes only amounts for the purchase by the customer in accordance with the Law on the contract system. If the customer is a budgetary institution, which, on the basis of Part 2 of Art. 15 of the Law on the contract system in placed a provision on procurement and in connection with this, part of the funds (let's call these funds extra-budgetary) spends in accordance with Law No. FZ.

This follows both from the definition of procurement specified in paragraph 3 of Art. 3 of the Law on the contract system, according to which the purchase of goods, works, services to meet state or municipal needs is a set of actions carried out in the manner prescribed by this law by the customer and aimed at meeting state or municipal needs, and from the definition of the SPS specified in paragraph 16 art. 3 of the Law on the contract system.

Thirdly, the total annual volume of purchases includes amounts that are payable in the current year, regardless of the date of conclusion of the contract.

The cumulative annual volume of purchases is the amount of funds for:

• contracts concluded in previous financial years, to the extent payable in the current financial year;
• contracts concluded in the current financial year and fully executed and payable in the current financial year;
• contracts concluded in the current financial year and executed in the current and subsequent years, in the part payable in the current financial year.

The general rules for calculating the SHOZ indicated above, the customer must use when applying Parts 1, 2 of Art. 38, part 2 of Art. 72, paras. 4, 5 h. 1 tbsp. 93 of the Law on the contract system.

Calculation of purchases from SMP and SO NPOs

In order to calculate the SGOZ in order to determine the planned volume of preferences for SMEs and SO NCOs, along with the above explanations, additional rules should be taken into account.

Five steps for the customer to calculate the "planned volume" (15%) of purchases from SMP, SO NPOs

1. Calculate the total annual volume of purchases (GPO) in accordance with paragraph 16 of Art. 3 of the Law on the contract system.
2. Subtract from the SSS the amounts provided for payment for goods, works, services specified in Part 1.1 of Art. 30 of the Law on the contract system.
3. Subtract from the SSS the amounts of purchases, notices of the implementation of which were placed before January 1, 2014 (part 30 of article 112 of the Law on the contract system).
4. Calculate 15% of the result obtained in the previous paragraph.
5. Recalculate the received planned volume (15%) if purchases among SMEs, SO NCOs did not take place.

According to Part 1 of Art. 30 of the Law on the contract system, customers are required to carry out, calculated taking into account Part 1.1 of Art. 30 and part 30 of Art. 112 of the Law on the contract system.

According to part 1.1 of Art. 30 of the Law on the contract system when determining the volume of purchases from SMEs, SO NPOs in the calculation of the total annual volume of purchases purchases are not included:

• to ensure the defense of the country and the security of the state;
• lending services;
• from a single supplier (contractor, performer) in accordance with Part 1 of Art. 93 of the Law on the contract system;
• works in the field of the use of atomic energy; in the implementation of which closed methods for determining suppliers (contractors, performers) are used.

In order to identify a supplier, contractor or contractor, it is first necessary to plan electronic procedures. Get electronic signature. Choose a site that the best way suit your organization, and register. Next, create documentation and a notice, carry out procedures and determine the supplier and conclude a contract, taking into account the characteristics of each of the procurement methods.
See solutions for each electronic method: auction, competition, request for quotations, request for proposals.

In addition, according to part 30 of Art. 112 of the Law on the contract system in the calculation of the total annual volume of purchases purchases are not included, notifications of the implementation of which were posted in the EIS before the date of entry into force of the Law on the contract system (that is, before January 1, 2014).

It seems that under the exceptions provided for in Part 30 of Art. 112 of the Law on the contract system, are subject to as well as contract amounts concluded by the customer with a single supplier (contractor, performer) in accordance with Law No. 94-FZ, despite the fact that notices for these purchases were not posted on the Official Website.

Example

The total annual volume of purchases of the customer (limits allocated to the customer for the corresponding financial year for the purchase of goods, works, services) is 40 million rubles.

Of these, purchases from a single supplier (contractor, performer) in accordance with Part 1 of Art. 93 of the Law on the contract system (for any reason, incl. public utilities(Clause 8, Part 1, Article 93 of the Constitutional Court Law), services of monopolists (Clause 1, Article 93, Part 1 of the Constitutional Law), small volume purchases up to 100 thousand rubles. (clause 4, part 1, article 93 of the Law on the Constitutional Court), etc.) amount to 15 million rubles.

Procurement to ensure the defense of the country and the security of the state, procurement of services for the provision of loans, procurement of works in the field of the use of atomic energy, procurement in the course of which closed methods of determining suppliers (contractors, performers) are used, as well as rolling purchases, notices of which were posted on the Official website before January 1, 2014, are missing.

Consequently, the total annual volume of purchases, calculated taking into account Part 1.1 of Art. 30 of the Law on the contract system, is 25 million rubles. (40 - 15 = 25), and the volume of purchases from the SMP, SO NCOs - 3.75 million rubles. (15% from 25 million rubles). It is in the amount of 3.75 million rubles. the customer is obliged to support the SMP, SO NPO in one of the ways specified in Part 1 of Art. 30 of the Law on the contract system. This is the so-called planned 15%.

Obviously, if the customer changes the amount of financing during the financial year, the SSS will also be “floating”. So during the year the customer should recalculate the GDS several times in order to comply with the restrictions provided for in paragraphs. 4, 5 h. 1 tbsp. 93 and part 2 of Art. 72 of the Law on the contract system, it is correct to make a decision on the need to create a contract service, as well as to the extent not less than that provided for in Art. 30 of the Law on the contract system to support SMEs and SO NCOs.

You will find answers to the most interesting questions about procurement in the new issue of the State Order in Questions and Answers magazine.

Cumulative annual purchases- the concept is relatively new for Russian legislation, it began to be used only within the framework of the Law on the contract system, in 94-FZ there was no link to the SGOZ.

Article 3 44-FZ. The total annual volume of purchases 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 the payment of contracts concluded before the beginning of the specified financial year and payable in the specified financial year.

Every year the same thing happens: contracts for the next year are played out. But this needs to be done when the budgets are brought. However, the whole country breaks a little Budget Code, resuming necessary contracts for ongoing services. The end of autumn and December is the time for the conclusion of contracts, which must be concluded and paid for next year. The contract may be concluded in 2016, but the budget for it may be allocated for 2017. There are exceptions in the budget legislation, when the contract can be executed within several financial years.

Why is the SPS used in legislation?

1. Determining the volume of purchases from SMP and SONKO. We are talking about Article 30 of Law 44-FZ, which provides for an algorithm for calculating preferences.
2. Calculation of the purchase limit from a single supplier (contractor, performer). Clauses 4 and 5 of part 1 of article 90 of Law 44-FZ. The frequency of such purchases is not established by law, but there is a certain amount of calculation of this limit. This can be a fixed amount (2 million rubles) or a percentage of the annual volume of purchases (5% or no more than 50 million rubles per year).
3. Determining the limit of purchases carried out by conducting a request for quotations. This procedure is simple and fast, but there are restrictions on its implementation: the total volume of such procedures is no more than 10% of the SSS.
4. Education contract service customer. This is important, because if the SSS exceeds 100 million rubles, then the customer is obliged to create a contract service. If less than or equal to this amount, the customer has the right to create a contract service, but must have executive who can make purchases.

Total amount of financial security

• The concept of the total amount of financial security includes the limits of budgetary obligations allocated to the customer (state, municipal authorities, public institutions), and may also include, if available, financing that is carried out as part of the plan's financial and economic activity budgetary institutions (provided subsidies for the implementation of state order). See Letter No. D28i-1880 of the Ministry of Economic Development of the Russian Federation dated July 22, 2016.
• It is unlawful to calculate the total annual volume of purchases taking into account the funds actually spent on paying for contracts in the current financial year (letter of the Ministry of Economic Development of Russia dated December 31, 2014 No. D28i-2898).

Correlation between the SSHOZ and the schedule

• The SSS and the schedule do not and should not match. These are different concepts and they are calculated in different ways. The schedule is created on calendar year, and the SSS is related to funding in the current year. If the contracts go in December 2016, then the funding will be in 2017, so they are included in the SSS for 2017. The schedule can be changed an unlimited number of times, as there are many reasons for changing. This may be a change in the limits of budgetary obligations. Then the SHOZ is recalculated. Extra-budgetary funds: this is a dual procurement mode, when funds can be calculated according to 223-FZ. With the division of purchases, the separation of the functions of personnel and planning begins. You need to understand that not all extrabudgetary funds go beyond the scope of 223-FZ. The issue of accounting for extrabudgetary income in the SHOZ is debatable, since funds are not always included in the SHOZ. The Ministry of Economic Development insists that we are talking about the total amount, and if we are talking about a procurement plan, then these funds should be taken into account in the SSS.
• Information on the implementation of the purchase is subject to inclusion in the schedule for placing orders of the year in which the notice of the purchase is posted.
• The schedule may change, including when the limits of budgetary obligations allocated to the customer (provided subsidies) are changed.

In this case, when the schedule changes, the total annual volume of purchases of the customer is also adjusted (letter of the Ministry of Economic Development of Russia dated March 30, 2015 No. OG-D28-4322).

SSPH and extrabudgetary funds

• If a budgetary institution does not have a procurement provision in accordance with Law No. 223-FZ, then extrabudgetary funds are spent according to the rules of Law No. 44-FZ.
• Therefore, extrabudgetary funds should be included in the total annual volume of purchases.

SLOZ and payment of accounts payable

• In the event of an accounts payable in the financial year in which it is paid, such an amount is taken into account in the SGOZ of the specified year (letters of the Ministry of Economic Development of Russia dated 06.05.2015 No. D28i-1274, dated 10.06.2016 No. OG-D28-7244). Here the issue is resolved not depending on the date of the conclusion of the contract, but from the budget of which year the debt is paid.
• Accounts payable are included in the SGOZ of the year at the expense of the limits of which it is paid (letter of the Ministry of Economic Development of Russia dated March 28, 2016 No. D28i-746).

SLOZ and reimbursement of advance reports to accountable persons

• The total annual volume of purchases includes all purchases aimed at meeting state or municipal needs, and under the report, in this case, funds are allocated for the purchase of goods for the customer. This is the daily need of any organization when it is necessary to give money to an employee, and the employee reports to the accounting department. There is no reason to deduct this money from the SDOZ.
• Reimbursements on advance reports to accountable persons for the purchase of goods for the institution for cash should be included in the total annual purchases.

Features of determining the volume of purchases from SMP and SONKO

It is important to remember that the fine for a smaller volume of purchases is 50,000 rubles, the prescription of the offense is from December 31 of the reporting year. The year of bringing to responsibility will begin to be counted only from January 1 of the next year.

Customer action algorithm:

• Calculate the total annual volume of purchases.
• Subtract the amounts for purchases for defense, loans, nuclear energy, a single supplier and closed purchases.
• Calculate 15% of the result. It is this amount that should be spent on purchases from SMP and SONKO.
• Recalculate the amount received when concluding a contract with a single supplier based on the results of failed procedures.

There is another problem - the recognition of a competitive purchase failed. Previously, according to 94-FZ, in this case, the customer gave the contract to the only participant in this procedure. When there is one participant, the purchase is recognized as failed. There is also an agreement on the conclusion of a contract with the control body. This approval procedure was introduced for additional control over the actions of the customer.

As soon as this procedure began to be applied, the FAS began to receive too many appeals. Therefore, now only the conclusion of a contract with sole member or sole supplier. For example, a request for quotations is carried out for the NSR and for SONCO, in fact one application remains. You can give the contract to her without the consent of the supervisory authority, but it turns out an absurd situation - the appearance of a single supplier, when 15% must be recalculated during the year. In order not to recalculate 15%, there was a request to take this situation into account in the law, but so far there has been no amendment.

Calculation of the purchase limit from a single supplier (contractor, performer)

"Hundred-thousandth" purchases at the choice of the customer are:

• or 2 million rubles. in year,
• or 5% of the SGOZ, but not more than 50 million rubles in total. in year.

The Ministry of Economic Development of Russia has repeatedly explained that the frequency of such purchases is not established by Law No. 44-FZ. However, there is a practice of bringing customers to administrative responsibility for the erroneous choice of the method of procurement (“fragmentation” of procurement).

• “Four hundred thousandth” purchases account for 50% of the state defense order, but in total no more than 20 million rubles. in year.

Calculation of the limit of purchases carried out by requesting quotations

• Purchases through a request for quotations amount to no more than 10% of the SGOZ, but in total no more than 100 million rubles. in year.
• If the request for quotations is declared invalid due to the presence of a single bid, the contract is concluded on the basis of paragraph 25 of part 1 of Art. 93 of Law No. 44-FZ, that is, with a single supplier. Such a contract is not included in the ten percent limit.
• The annual volume of purchases, which the customer has the right to make through a request for quotations (10%), is calculated by the amount of paid contracts from the total volume of financial support of the corresponding year, which was used to pay for these contracts (letter of the Ministry of Economic Development of Russia dated 04.04.2016 No. OG-D28- 4271).

Establishment of a customer contract service

• The contract service must be formed by the customer, whose SGOZ exceeds 100 million rubles. If less, there is only the right to form a contract service and the obligation to appoint a contract manager. The contract service is often similar to a commission, that is, they are appointed, but the functions are not performed.
• The contract service may be a separate structural unit.
• If the contract service is not formed as a separate structural unit, then it is headed by the head of the customer or one of the deputy heads.
• The minimum number of contract service employees is 2 people.

Questions from participants

Municipal unitary enterprise, budget funds do not get. Purchases are made with money from business activities. What is the logic? MUPs are being transferred to 44-FZ, and budget institutions received the right to work under 223-FZ.

There is no logic. The adoption of the law was very fast, the bill was preceded by a report by the Federal Antimonopoly Service in September 2014, which said that procurement was inefficient. Since the end of 2014, the idea of ​​transferring unitary enterprises to 44-FZ began to be exaggerated. Thus, unitary enterprises are in a worse position than budgetary institutions. But the authorities are silent, not a single official explanation has been written. There is also an error in the law, where the provision on procurement implies grants (which cannot be), which can be transferred to 223-FZ if the information is on the official website before December 31. But the position needs to be placed new. The law obliges certain actions to be taken before it comes into force.

Will it be a violation if the organization does not have the position of “contract manager”, but simply duties are imposed on one of the employees?

No, this is not a violation.

The work is being carried out according to 223-FZ, how to correctly calculate the SGOZ?

We need to wait for clarification. Some customers use the concept of “cumulative annual volume of concluded contracts”. But it is important that the actual amount cannot reflect the actual performance of the contracts.

Who should approve the schedule for the MUP?

Either the head, or another person authorized by the power of attorney. There is general rule for all institutions.

Is it necessary to approve the SPS by a local act of the customer?

The institution works according to 223-FZ and 44-FZ. In 2017, there is a plan to completely switch to 44-FZ. How to do this correctly, because the provision on 223-FZ has already been posted?

If the procurement regulation is already posted on the official website, then it can be removed from there only on the basis of a court decision or an order from the supervisory authority. Here it is not clear with whom to sue and for what reason there should be an order. But the FAS cannot issue orders without the fact of a violation. It is possible to place the provision on the purchase in the new edition and write that the provision on the purchase from January 1, 2017 is no longer applicable.

When calculating the volume of purchases from the SMP and SONCO, the amount attributable to a single supplier is deducted from the SSS according to the actual amounts or the initial ones?

Initial.

Are they taken into account in the SHOZ travel expenses reimbursed by advance report?

No, business trips are not counted as purchases at all, since travel expenses are a category of “guarantees and compensations”.

Can be appointed as a contract manager in kindergarten educator with higher education who passed advanced training under 44-FZ in the amount of 144 hours?

It is possible, but when will the educator do his main work? Unfortunately, procurement legislation does not correlate with the Labor Code.

We will tell in the article how to calculate the minimum volume of purchases from SMP, SONO and give an example of such a calculation. In accordance with Part 4 of Art. thirty federal law dated 05.04.2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" (hereinafter - Law No. 44-FZ) at the end of the year, the customer is obliged to draw up a report on the volume of purchases from small businesses , socially oriented non-profit organizations, provided h. 4 Article. 30 of Law No. 44-FZ, and before April 1 of the year following the reporting year, place such a report in a unified information system (before the introduction of a unified information system - on the official website (part 5 of article 112 of Law No. 44-FZ). such a customer report includes information on contracts concluded with small businesses, socially oriented non-profit organizations, as well as information on the failed determination of suppliers (contractors, performers) with the participation of small businesses, socially oriented non-profit organizations. on the example of filling out a report on the volume of purchases from small businesses (SMEs), socially oriented non-profit organizations (SONO) The procedure for preparing the report specified in part 4 of article 30 of Law No. of the report are determined by the Government of the Russian Federation (part 4.1. Article 30 of the Law it is No. 44-FZ). Decree of the Government of the Russian Federation No. 238 dated March 17, 2015 approved the rules for preparing a report on the volume of purchases from small businesses and socially oriented non-profit organizations, its placement in a single information system (hereinafter referred to as the Rules) and the requirements for filling out a report on the volume of purchases from small businesses and socially oriented non-profit organizations (hereinafter referred to as the Requirements) and a form for a report on the volume of purchases from small businesses and socially oriented non-profit organizations (hereinafter referred to as the Form). According to paragraphs. "c" clause 2 of the Requirements in position 3 of the Form indicates the total annual volume of purchases, calculated minus the purchases provided for in Part 1.1 of Law No. 44-FZ, as the difference between the total annual purchases of the customer for the reporting year specified in paragraphs. "a" clause 2 of the Requirements, and the total amount of financial security for the payment of contracts in the reporting year, specified in clauses. "b" clause 2 of the Requirements (thousand rubles).
In turn, according to par. "a" clause 2 of the Requirements in position 1 of the Form indicates the total annual volume of purchases of the customer for the reporting year, determined in accordance with clause 16 of Art. 3 of Law No. 44-FZ, with the exception of the volume of purchases, information about which is a state secret (thousand rubles). In this case, this is 237,529.23 thousand rubles. In accordance with paragraphs. "b" of clause 2 of the Requirements in position 2 of the Form indicates the total amount of financial security for the payment of contracts in the reporting year as part of the procurement under Part 1.1 of Art. 30 of Law No. 44-FZ, calculated as the sum of the values ​​of position 2 (thousand rubles): the amount of financial security for payment in the reporting year of contracts concluded for the provision of services for the provision of loans (thousand rubles); the amount of financial security for payment in the reporting year of contracts concluded with a single supplier (contractor, performer) in accordance with Part 1 of Art. 93 Law No. 44-FZ (thousand rubles); the amount of financial support for payment in the reporting year of contracts concluded for the performance of work in the field of the use of atomic energy (thousand rubles); the amount of financial security for payment in the reporting year of contracts concluded based on the results of closed methods for determining suppliers (contractors, performers) (thousand rubles).
Example
The customer's SGOZ for 2015 is - 237,529,228.61 rubles; The amount of contracts concluded in accordance with Part 1 of Art. 93 (clauses 1, 4, 6, 8, 22, 29) - 11,971,821.92 rubles; The amount of contracts concluded on the basis of paragraph 25 of part 1 of Art. 93 - 122,453,574.88 rubles. Let's assume that all the funds allocated for the payment of contracts will be used in full in 2015. If the customer carried out only in accordance with Part 1 of Art. 93 of Law No. 44-FZ, then position 2 of the Form indicates only the total amount of financial security for paying for contracts in the reporting year as part of the procurement under Part 1 of Art. 93 of Law No. 44-FZ. In this case, this is: 11,971,821.92 rubles. + RUB 122,453,574.88 = 134 425 396, 80 rubles. = 134,425.40 thousand rubles. That is, position 2 of the Form should indicate: 134,425.40 thousand rubles. In position 3 of the Form, you must specify: 103,103.83 thousand rubles. (237,529.23 thousand rubles - 134,425.40 thousand rubles). The customer calculates the minimum volume of purchases among SMP, SONO as follows: 103,103.83 thousand rubles. * 0.15 = 15,465.57 thousand rubles

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, an open tender, a two-stage tender, electronic auction other. 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 under 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 for 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 purchase 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 not be applied to 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