.Il,enapravreHr o6paronaHnq AAuunucrpauutl ropoAa ErarepuH6ypra
620146 r. EnarepnH6ypr,

yr. Bo.nnorpascvaq4l

e-mail:

a,

rel.:(343) 240-16-18, r[arcc: (343) 240-14-55,
; caftr l56.tvoYsadikru

rIpurcas
Ns 03 -

or 02.09.2024

IIOY

Ilpurcar 06 yrBepxAeHrrrr Percouen4allur ro
orrpeAeJreHrllo

p

acrreTa cTorlMocTrr rIJraTHbIx

o6paronareJrblrbrx ycJryr.

Ha ocHoBaHr,ru rroJroxeHlrr o
MBAOY - Aercxraft caa Jtlbl56.

npeAocraBrrenvln rIJIarHbx o6pasonareJlbHbx ycnyr

IIPIIKA3bIBAIO:
02.09.2024 r. PercouenAatlr4r.r Iro orpeAeneHllrc pacqera crollMocrl4
rIJIarHbD( o6pasonareJlbHbfx ycnyr, oKa3hrBaeMbx MyHI,IIIIIrIanrHrIMI,I o6pasonpreJlbHblMl{
yrrpexAeHr,rrMr,r rro 3alLarrvrflM 14 3a crrer cpeAcrB $rasnuecrux u (ulu) rcpl{AuqecKllx JI}Iq no
AoroBopaM o6 o6pa:onannu (aatee PerouenAallvet) (llpuloxenue 1).

1. Yrnepaurc

c

2. Opranuronam yudr

v

pacxoAoBaul{t $raHancorrrx cpeAcrB,
rrocryrrarcrqr{x or oKa3aHur o6pasonareJrbHblM 1'.rpexAeHlleu nnarnrx o6pasonareJlbHbrx ycnyr,
a raKlr(e BeAeHLre Heo6xoAr4Mofi orq€rsocrl,I B coorBercrBuu c rpe6oBar^vtflMu Aeficrsyloqero
nocryrrJreHlrr

3AKOHO.IIATEJIbCTBA.

3. KoHrponb 3a r.rcfionHenrreM Hacrorrqero npl4Ka3a ocraBJUIIo ga co6oft.

3ane4yroqufi MBIOY

- Aetcrufi

caA

Becuuna C.A.

Ilpunotcenue 7
KnpuKa?y om 02.09.2024 Ns 3 noy

Pexoueu4ar{prr4 no onpeAeneHr,rrc pacqera cror4Mocrn n.[arHbx o6paroeareJlbHblx ycnyr,
oKa3brBaeMbrx MyHr4r{r4rraurbHbrMr4 o6pa:onare"[bHbrMr,r frpexAeHI{sMI,I ilo 3arqaHl4flM t't 3a cqer
cpeAcrB Qz:zuecxuxvr (nnu) rcpxAr4rrecKrax nuq rro AoroBopau o6 o6paaoeanuu

1.
1.1 Hacroflr{ue

O6qlre rroJrox(eH[fl

peKoMeHAaqr,rr4

onpeAenffor pacqer crol4Mocrl4

[JIarHbIX
yqpu(AeHI{ffMI{
o6pasouare.[bHbrx ycnyr, oKa3brBaeMbrx MyHt4r{r{naurbHbrMr4 o6pa:oeate"[bHblMl,I
no 3aAaHusM r4 3a cqer cpeAcre Qn:nuecKr,rx r4 (ranu) rcpr4AuqecKr4x /II4I{ no AoroBopau o6
o6pasonauran (4anee - il"rarHble ycnyrra).

.{annufi

Perorvrengar4r,rr4 npeAHa3HaqeHbr AJrr:

-BBeAeHr.rq MexaHr.r3Ma QoprvrzpoeaHl,Ifi I{eH Ha [JIaTHbIe

ycnyf

LI;

-o6ecne.reHr,rfl Bo3MoxHocrr,r nJraHzpoBaHrar Quuaucono-aKoHoMl4tlecKl4x noxa:arenefi,
MOHt4TOpI4Hra I4X BbInO[HeHVq;

-o6ecneqenvfl. ycnoBufi Ans oKyrraeMocrrl 3arpar yrrpoKAeHl4q Ha oKa3aHlae IrJIarHbIx

ycnyf.

1,.2 llnarnue o6paroeareJrbHbre ycJryrfi n o6paroBareJlbHoM yqpexAeHl4t4
lpeAocraBflflrorcs B coorBercrBr,rn c llpaeunaruu oKa3aHr,rff nJrarHbrx o6paaoeareJlbHblx ycJlyr,
yrBepxAeHHbrMLr flocranosneHueM llpaeurenrcrna P@ or 1-5.08.2013 Ne 706.
1.3 flnarnrre ycJryrfi He Moryr 6urr oKa3aHbr BMecro ycnyr, ycraHoBneHHblx
MyHr,rqunaJrbHbrM 3a4aHr.reM, Qrauanconoe o6ecneqeHr.re Koropbx ocyqecrBJrflercr 3a cqer
6ro4xera.
1.4 llepeueHb nlrarHbrx ycnyr u noprrAoK r-rx npeAocraBreHr,rq onpeAenqercq YcraeoNl
yqpe>rqeHuff, JroKrurbHbrMr,r aKTaMr4 yqpexAeuzr (no corJracoBaHr4to c yqpeAzreneu).
1.5 flnarsue ycJryrLr rrpeAocraBJrflK)Tcfl norpe6urelrflM Ha ocHoBaHI,It4 3alKJlroqaeMoro c
o6paroeareJrbHbrM yqpexqeHr4eM AoroBopa.

1.6 Pa:naep urarbr oflpeAenffercfl Ha ocHoBe pacqera gKoHoMlrqecxvt o6ocroBaHHblx

3arpar, ueo6xo4ul,rbx AJrfl oKa3aHr,rfl coorBercrByrcrrgx nrrarHbx ycnyr, c yrleroM rpe6onanrail x
KaqecTBy oKa3aHr.r.fl rrJraTHbrx ycnyr v KoHbrcHKTypbr pbrHKa, a TaKx(e c yqeToM Bo3MoxHocTI,I
pa3BHTt4s t4 coBeprxeHcrBoBaHran o6paronareJrbHoro rpoqecca I4 Marepl4arlrHofi 6a:u.
1-.7 KoHrperHa.fl cror4Mocrb nlrarHofi ycnyrra, pa6oru ycraHaBnl4Baerct pyKoBoAI4TeneM
Mynuqufl aurbHoro yqpexAeHr4fl c yqeroM Hacroqlqvx pexonaen4aqufi .
2. (DoplrlrpoBaHlre rleHbr Ha rrJrarHbre ycJlyru

2.L. (DopuupoeaHr4e r{eHbr Ha nJrarHbre ycnyn4 ocHoBaHo Ha npl4Hqlane nollHoro
Bo3Merr{eHr,rfl 3aTpaT rrpex(AeHr4fl Ha oKa3aHlre nJraTHbx YCnYr, npI,I KoTopoM qeHa cKJIaAbIBaeTCfl
Ha ocHoBe cTor4MocTlr 3aTparreHHblx Ha ee ocyr{ecTBneH}Ie pecypcoB.

2.2. llpu pacuere r{eHbr nnarnofi yc/ryru Ha oAHoro o6yraloqerocfl KoJrI,IqecrBo
norpe6urenefi 4annoro Br{Aa rrJrarHbx ycnyr onpeAerqercq oAHI4M t43 MeroAoB pacqera:
- MaKcr,rMaurbHo Bo3Mo)KHoro Ko"[vrrecrBa o6yrarol4uxcq no AaHHoMy BI4Ay nnarHblx
ycflyr, paccquraHHoro B coorBercrBr4n c HanorHfleMocrbro (rpynn, KJIaccoB t r.A.);
- rrJraHlrpyeMoro Ko.[uqecrBa o6yralorqzxcq no AaHHoMy BI{Ay rItIarHbIX ycJlyr;
- KoJrr.rqecrna o 6yramuuxc.tr B fipeAlxecrByroqeM [epl4oAe.
2.3 tlpu QopnruponaHr,ru r{eHbr 3a rrJrarHbre ycnyrr4 f{r,rrbrBalorcs caeAyloil{I4e crarbl,I
3aTpaT yqpoKAeHr4fl nPr{ oKa3aHuv y cilyrvr..

- onJrara rpyAa ocHoBHoro, a4MvtHvrcrparl4BHo-xogsficreeHHoro
o6cnyxunarcil{ero repcoHaJra;
- HATIIACJICHI/fr-HA ONNATY

TPYAA;

vt

npoqero

- 11puo6peTeHlle flpeAMeToB cHa6xeHl{fl, IIHBeHTapS u PacXoAHbx MaTepI{'UIoB;
- KoMaHAI4poBoIIHbIe pacxoAbl' cBfl3aHHble c oKa3aHI,IeM nJIaTHbx ycJIJrr;
pacxoAbl Ha coAepx(aHl4e I'IMyIqecrBa;
- TpaHcIropTHbIe pacxoAbl;
- pacxoAbl Ha ycnyrl4 cBfr3r4;
- pacxoAbl Ha KOMMyHaJIbHbIe ycnyru;
- pacxoAbl lro y[IIaTe HaJIOToB B cooTBeTcTBVth c Haflotoerfi\,I KoAeKcoM Poccnfi crofi
@e4epaquu;
- flpotlne pacxoAbl.
2.4 3arpatu rpynnupyrorcfi no BI'IAaM pacxoAoB B pa3Pe3e rpyflfl 3arpar:
a) npxuue. 3arparbr, HaflpflMyro orHocr4Mbre na ce6ecrol,IMocrb rorosofi npoAyKql{ll'

pa6or'

6?#*"bre

pacxoAbr rrpor,r3BoAcrBa roroeofi flpoAyKr{rau, pa6or, ycrryr;

e) o6qexogsfi creeHHble PacxoAbl;
flpn oxataHI4I,I oAHoro BI4Aa nnarnofi yclyrfi Bce 3aTpaTbI' HenocpeAcTBeHHo cBfi3aHHble
Ha ce6ecrouuocrb oKa3aHfiff
c ee BbIIroJrHeHLIeM, orHocqrcfi K npflMbIM 3arparaM I4 crll4cblBarorcfl
4annofi ycflyrl4.
o6rel'ry
Pacnpe4enerue HaKJIar4HbIx pacxoAoB IIpoI43BoAlITcfl flponopqfioH:MbHo
HaqLIcJIeHHbIx AoxoAoB or peaJII'I 3a\av nnarnofi ycJlyru'
O6qexossficreeHHHe PacXoAbI yqpeX{AeHVrI pacflPeAeJlsloTcfl Ha ce6ectozuocrr
OT peaJln3atlvrlr
oKa3aHHbrx pa6or, ycnyr nponopqr4oHaJrbHo o6tervry HaqI4CJIeHHbIX AOXOAOB
pacxoAoB TeKyII{eIO
nnarnofi ycayru, a B qacTr4 He pacnpeAeJUIeMbIX pacxoAoB - Ha yBeal{qeHl4e
Quuauconoro roAa,
2.sl{eua unatnofi ycnyrv B pacqere Ha oAHoro norpe6nrens (IID B MecflI{ onpeAeJlflercfi
BLtAy nJlarHbx yslyr
KaK qacrHoe or AeneHgn o6u1efi crokrMocrt4 ycnyrl{ Iro coorBercrBylou{eMy
(oE) z KOJII4qeCTBa MeC'sI{eB
x o6lqel,ry KorfiqecTBy norpe6urenefi 4aHHOrO BHAa IIJIaTHbIX ycnyf
oKa3aHl4fl nnaruofi YcflYrI4 (KM):

UY = OCY/OE/I(M, r4e
o6rqar crollMocrb nnarnofi ycnpr Ha roA;

OCy oE - xonuqecTBo uorpe6rarenefi, xenaroil{ux lloflyqarb
KM - KoJlrrqecrBo MecflI{eB oKa3aHl4fl nnarnofi ycnyrl4'

AaHHyIO yCJIyry;

O6rqar crolaMocrb nnatrofi ycrlyrl'I (OCy), Bcero

OCY = CE + fIfI, rAe

- ce6ecrollMocrb oKa3aHl4fl AaHHoro BLIAa ycJlyru;
IIII - nrIaHI{PYeMaa nPz6unu.
CB

3.
3.L ,{nx pacuera

Ce6ecronnocrb oKa3aHrff nrrarHofi
ce6ecroI,IMOCrIa nJIarHbIx

coorBeTcTBVtVr cvIxSKOHOMI4qecKvM coAep)IGHHeM

yuyrn (CE)'

ycnyr (cE) 3arparbl rpynrupyrorcff B

no cneAyIoil{I{M yKpy[HeHHbIM

SJIeMeHT'IM:

cE = II3 + HP + OEXP rAe;

lI3 -

rPtMbIe 3arparbl, yrrrarblBaeMble rro BI4AilM paCxOAOB B

COOTBeTCTBI4I4 C

no nuruxoit yqP exg eHfi s ;
HP - uaua4Hble PacxoAbl, yrruTblBaeMble no BI4naM paCxoAOB B COOTBeTCTBvtvt

nonutzrofi yqPexAeHilfl;

OEXP

o6ulexoasficTBeHHble pacxoAbl, ytIUTbIBaeMbIe
coorBercrBl4l,I c frerHofi nonnrrxofi ytpex4 elav*;
3.2 llPanIue :arParu (lI3)

ilo

BLIAaM

C

yrernofi
yuetHofi

pacxoAoB

B

3arparaM orHocfiTc.rr 3arparbr, HenocpeAcrBeHHo cBt3aHHbIe c oKa3aHI'IeM
nnarnofi ycnyru z norpe6nxeMbre B rrpoqecce ee oKa3aHI,Ifi corJracHo yqernofi nonurzxH

K npxurru

rrpexAeHllt.

II3 = O3II (o6n0 + M3, r4e

Pacxo4u Ha onnary rpyAa neAaroruqecKr,rx pa6ornuxoB, yqacrByrolqplx B rlpoqecce
oKa3arrr4fl rurarHbx ycryr:

O3II (o6q) = (O3fI(neA) + H3fI) xKM + O3[I(orn), r4e
O3II (o6q) - $ouR onJrarbr rpyAa neAarorr4rrecKl,Ix pa6orHIaxoB, HerocpeAcrBeHHo

yqacrByrou{rlx B oKa3aHLIu nrlarHoia y cnyru;

O3fl(ne4)- :apa6ornax urara B Mecsq neAarorl4qecKl4x pa6oruuxoB yqpexAeHlls,
HenocpeAcrBeHHo yqacrByrou{I4x B oKa3aHI,ILI fl "[arH oit' y cnyru;

O3lI (ue4) = (CTuac * Kuac)*KnoB, rAe:

CT.rac - sapa6orHafl rrJrara B rrac, u3 pacqera MI4HI,IMtuIbHrtfi ox"narq yql{Tens (ne4arora) /
HeAeJrbHyrc Harpy:xy/ Ha Korl4qecrBo HeAenb.
llpu uanuunu y rreAarora xna-rrzQvtxaqnouuofi Kareropl4l,I crot4Mocrb qaca yBenl{ql'IBaerct
HA:

- Ilplr HaurfiquIa nrtcruefi rea"nuQrraquoHuofi Kareropl4l4
- npu HIUII4qzz nepnofi reanr,r$urcaqnoHuofi Karefopt4kl
!0o/o - rrpil HaJrrrtMu nropofi xeanuQmaquoHuofi xareropdu

25o/o

20o/o

I5o/o - A/Ifl neAarorvqecKl4x pa6oruuroB nLIqeeB uruMlttazuit'.
Cnarvrynupyroque BbrnJrarbr ycraHaB/IllBarcTcfl B npeAeJlax 20-4oo/o B 3aBI4cI'IMocrI4

or

eocrpe6onallHocrl4 ycryru.
flpa pacuere :apa6ornofi nnaru npr4MeHffrcTcfl BblnJrarbl, npeAycMorpeHHble pauoHHbIM
p eryrrr,rp oBaHI,IeM (yp am cxlafi xo rQ Q nqz eHr - L1o/o) .
KqaC - KOnuqeCTBO qacoB B Mecsq, B TeqeHile KOTopbX oKa3bIBaeTCfl II"rIaTHaq ycJlyfa.
Konlqecreo qacoB nnarnofi ycnyrv paccqlrrblBaerc-fl B coorBercrBvlucyrBepxAeHnrtu yue6urnvt
[JraHoM o6paroeareJrbHoro yqpexAeHr4.fl flo oKa3aHI{Io KoHKperuoil nnarnofi ycllyre;
I&op. - finn o6ecneqeru4fl ypoBHrr :apa6ornofi rrJlarbl neAaroruqecKllx pa6ornzroe c
yqeroM Hanwprvtfl, cpeACrB, npeAycMoTpeHHbrx Ha onJlary TPyAa, yqpexAeHl4e Moxer ycTaHoBI'ITb
Kopp eKrlrpytoulufi roaQQuqraeHr 3a uocrpe6oeaHHocrb ycJlyru.
O3fl(orn) - pe3epB gna o6ecneqeHl4fl BbIIrJIarbI ornycKHblx:
O3fl(orn) = (O3II(ro4) / IlY(rvrec) / K) x K 4nefi, r4e
O3fl(ro4) nnaHr4pyeuar :apa6orH.rfl rJrara neAaroruqecKl,Ix pa6orHuroB Ha rIepI4oA

-

oKa3aHI4s ycJIyrI4;

IIY(uec) - KoJII{qecrBo Mec.sI{eB
KK4nefi

oKa3aHlls nJIarHoI4 ycnyrl4;

xoar[Ququeut 29,3;

4nefi ornycKa.
vrecsqgrrfi
H3fI QoHg HarrficJreHrlfi na ouary rpyAa neAarorilqecKux pa6orruaron
yqpoKAeHl,rfl, HerrocpeAcrBeHHo yrracrByloqplx B oKa3aHVr4 y cnyrv'.
H3II = (O3n(nea)+O3ll(orn)) * K, r4e
K- xoaQQraqueHr, yrrrsmarorqufi pa3Mep crpaxoBblx B3HocoB, ortII'IcJUIeMbIx c
: apa6ornofi nlarrt (n co oreet crBnvt c 3 aKoHoAarenrctnoru).
KM - Ko"III4qecrBo Mectr{eB oKa3aHwfl ycnyru.

- Konvqecrno

2.Marepua"rrbHbre 3arracu

(M3)

r4cnorrb3yeMbre He[ocpeACTBeHHo B rlpoqecce oKa3aHI'Ifl

nnarnofi ycnyru.

Marepua-nrnue 3anacbr paccqfiTbrBarorcfl Ha ocHoBe Sarrvluecxrax 3arpar 3a
npeArrrecrByror{rlfi neplroA, c freroM tBMeHeHI4fl qeH I{ KoHTIzHreHta o6yuarolquxcn. llpn
oTcyTcTBLtr,r AarHHoro Br4Aa

rro

ycnyrr{

B npeArrrecTByroqeM IleprloAe pacqeT MaTepI4iMbHbIx 3anacoB

n.[aHoBo-HopMarr.rBHbIM rroKa3areJlflM (xonnuectea o6yuaroql4xc.tr'
KoJrr4qecrBa ueo6xo4l,rMbrx Marepr4rurbHblx 3a[acoB z ux Qaxrzqecxofi crozruoctu).

ocyulecrBnsercs

3.3 Hama4Hble pacxo4u (HP)

Hp = yc + Tp + KII + AO + pCI4 +M3 + HII + H3+ Hrp,
YC - Ha ycnyrv cBfl3u;
TP

-

KII -

rAe

sa rpaHcrroprHble pacxoAbl;
Ha KoMMyHturbHbre n/IaroKt4;

AO

- aMoprkr3al{I4oHHble orqLIcJreHI,Ifl no I,IMyrr{ecrBy;
PCIA - pacxoAbr Ha coAep>KaHr,re LrMyrrlecrBa, r{cno;rbsyeMoro npu oKa3aHI,rH ycltyrLr
(penaonr r4Myrr{ecrBa, o6cnyxznaHze noxopnofi curnaru3alqvru, BeHTkrJlrI{uu, npz6opoB Jrqera,
Apyrr4e pacxoAbr Ha coAepx(aHile I{Myrr{ecrBa, peMoHT noMeIr{eHI,Ifi z np.);
M3 - MarepvaurbHbre 3anacbr, paccrrr4TbrBarorcfl Ha ocHoBe Sarrnuecrurx 3arpar 3a
flpeArxecrBpn]hir nepvoA, c freroM IBMeHeHI4q I{eH;
HI4 - pacxoAbr Ha yn/Iary Htulora Ha I4Myrr{ecrBo;
H3 - pacxoAbr Ha yflnary 3eMeJrbHoro Haurora;
Hrp - pacxoAbr Ha yrrlrary rpaHcnoprHoro H:ulora.
flpz orcyrcrBr4t4 KoHKperHoro BLrAa pacxoAoB B npeAruecrByrorqeM rrepr4oAe pacqer
ocyr{ecTBJrfl eTcs no n.[aHoBo -HoPMaTI4BHbIM noKa3aTeJUIM.
o6tdnry AoxoAoB,
ycnyr
yqpexAeHlrr
n o6qefi cyMMe AoxoAoB
c npI4MeHeHveM
nonyqeHHbrx or rrJrarHbrx
Pacqer

HaKJrar4Hbrx pacxoAoB npou3BoA.fircq rporopquoHaurbHo

xoaQQzqueura pacupe4eneHnr (KP).

fllIY
IOX
M3

-

AlIy

16P = [fIY (rol) / AOX (o6q), r4e
(roa) - AoxoAbr or nnarnofi ycrryrr4 (npe4urecrnyroqnfi ro4);
(o6rq) - o6rqrEfi AoxoA flpexqeHI4fl B coorBercrBvlvt c nrIaHoM @XA.

AOX (o6ul) = M3 + AfIY (ro4), r4e
cy6cvtgut. Ha BbrnonHeHl4e MyHl{I{nil.ulbHoro 3aAaHI4ff;

(rog)

- AoxoAbr or nnarnoil yc/Iyrl4

Haxragurre pacxoAbl

B p a3pe3 e KoHKperHo

(npe4nrecrnyroqnfi ro4).

fi y cnyru;

HPy=(Pn*KP)AIo6q *rlyca, r4e
HPy - Harna4Hue pacxoAbr B pa3pe3e KoHKperHoit ycnyru;
Pu - Pacxo4br [peArrrecrByroqero roAa no rax4ofi crarbe 3arpar;

KoaQQraquenr pacilpeAe/rennfr;
KoJu4qecrBo qacoB n"[arHbrx ycnyr B roA;
9ycn - Konuqecreo qacoB B roA no KoHKperHofi ycnyre.

KP

-

tlo6q - O6qee

(AO)

paccqr4TbrBarorcff Ha o6opy4oeauue,
ncnonb3yeMoe HerrocpeAcrBeHHo Aafl oKa3aHr4s nnarnofi ycfiyrr{.
Cynrnra aMoprra3ar{r4v paccqurbrBaercfl nponopr{t4oHiurbHo 3aHflTocrr.r o6opy4onaHIar n
oKa3aHrlLr KoHKperHofi ycnyru:
49=(Co*Ha)/(.{*tI) *T, r4e
Co-crourvrocrr o6opy4oBaHllq;
Ha-ro4onar HopMa aMoprw ar{uu;
fi-uucno pa6ounx 4nefi e npeArxecrByrorleM roAy;
9-ronuqecrBo qacoB pa6orrr o6opy4oeannr B AeHb;
T-epenrn pa6 oru o 6opy4onaHz.a, ueo6xoAraMoro Anfl oKa3aH krfl y cilyru (uacu).

Arvroprn:aqlroHHbre orqr,rclreHr4.ff

3.4

O6rqexornficrnennrrepacxoAbr(OBXP):

OEXP = 3IIAYII + Oy + fI3, rAe
tDoHg onrlarbl rpyAa pa6ornuroe yqpeKAeHrr, He npr4Hr4Marcrr{rzx
HenocpeAcrBeHHoro flacrr4q flpu oKa3aHurl ycJryrrz (agnruHHcrparr4BHo-)mpaBJreHqecKoro,
aAMnHktcrparr4BHo-xo3sficrnennoro r4 npoqero o6cnyxuBarcrqero nepcoHana).

3nAy[ -

3fIAyfI

= (O3fl(aflnn) + H3n) *KM + O3II(orn), r4e

O3ll(a4u) - :apa6orua.a n/Iara B Mecqr{ aAMuHucrparr4BHo-yrpaB"reHqecKoro,
aAMI4Hl,Icrparl4BHo-xo3sficreeHHoro r4 npoqero o6cnyxvtBaror{ero nepcoHana.
@oH4 :apa6orHofi rinaru a4MvHr4crparvBHo-yrpaBneHqecKoro nepcouala (AYII) rvroxer
cocraBJlflTb 20o/o 30o/o or QoH4a :apa6ornofi nraru neAarorutrecKoro nepcoH.ura. @oH4
:apa6oruofi nnarrt o6cnyxzearcqero nepcoHana Mox(er cocraBJrrrb I0o/o -20o/o or QoH4a

-

:apa6orHofi nnaru neAaroruqecKofo nepcoHura. Cruuynupyroqne BbrrrJrarbr ycraHaBnkrBaK)Tcff
B rlpeAenax 20-40o/o B 3aBI,IcLIMocTI4 or eocrpe6oeaHHocTr4 ycnyrhr.llpz pacuere :apa6orHofi
rl"rIarbl npaMeHtlorcq Bblnrarbl, rrpeAycMorpeHHbre pafionnrrM peryJrr4poBaHr4eM (ypa"rrrcxnfi
roaQQnqzeHr - L\o/o).
O3ll(orn) - pe3epB 4nn o6ecneqeHrlff BbrrrJrarbr orrrycKHbrx.
O3fl(orn) = (O3II(roa) / flY(vrec) / K) * K 4nefi, r4e
O3fl(ro4) rnaHupyeMa.s :apa6orHa-a r.rrara pa6orHzxoB He rpr{Hr4Marox+{x
HenocpeAcrBeHHoro yqacrl{fi npl4 oKa3aHr,r[ ycnyrr4 (a4vrvHrcrparraBHo-ylpaBneHqecKoro,
aiqMl{Hl{crparllBHo-xo3sficreeHHoro u npoqero o6cnyxunarcqero nepcoHala) Ha rrepHoA
oKa3aHr4fl ycryrr4;
IIY(uec) - KoJrr4qecrBo MecqqeB oKasaHufl nnarnofi ycnyrr4;
K - xoaQQraqneHr 29,3;
K4uefi - Ko"fivqecrno gnefi orflycKa.

H3II - naecq.rHrIfi 0o*rg HatrrrcJreHr,rfr na onnary rpyAa pa6orHr.rxoB, He rrpr4HzMarcrqr4x
HenocpeAcrBeHHoro yqacrl4fl npu oKa3aHr,u4 ycnyru (agnrzHzcrparr4BHo-yflpalBreHqecKoro,
arqMr.rHr4crparuBHo-xo3gficreeHHoro u flpoqero o6cnyxuBaroqero nepcoHana).
H3If = (O3II(aau)+O3fI(orn)) * K, rge
K- xoaQQuqnenr, yuuruearorqufi pa3Mep crpaxoBbrx B3HocoB, orqrac.[seMbrx c
:apa6ornofi nrtarsr (n coornercrBuu c 3aKoHoAarenscrnona).
KM- ronnqecrBo Mecrr{eB oKa3aHr4fl ycnyrr4.
OY - Ha oxpaHy yqpexAeHrfl;
fI3 - npouze 3arparbl Ha o6IqexosflficrseuHrre Hy44br (ycnyrra 6aura, KoMaHAktpoBorrHbre
pacxoAbr r r.n.).
Pacqer o6Iqexo:xficrBeHHbrx pacxo4on (OY,
o6rEnny AoxoAoB, noflyqeHHblx or n"rlarHbx ycnyr
npr4MeHeHr4eu roaQQzr{reHra pacnpeAeneuux (KP).

lI3)

npou:BoAsrcs nporopqaoHiurbHo

n o6qefi

cyMMe AoxoAoB yqpex(AeHvs c

6P = [fIY (ro4) / AOX (o6q), r4e
(rog)
or
nnarnofi
ycnyrr4 (npe4ruecrnyroqzfi ro4);
Any
-AoxoAbr
AOX (o6q) - o6rqzfi AoxoA f{poKAeHr4ff B coorBercrBr,ru c rrrraHoM @XI.
AOX (o6q) = M3 + [fIY (ro4), r4e
M3 - cy6cnAr,rfl Ha BbrnoJrHeHue MyHr{r{r4nrubHoro 3aAaHr4ff;
AlIy (rog) - AoxoAbr or nnarHofi ycnyru (npe4ruecreyroqzfi ro4).
O6rqexo:aficreeHHrre pacxoAbr (Oy, II3) B pa3pe3e KoHKperHoiaycnyrupaccqrrbrBarorcs
ou;
OEXPy=(PnxKP)Ao6rq *tlycn, r4e
OBXPy - O6qexo:silcreeHHrle pacxoAbr (Oy, lI3) B pa3pe3e KoHKperHofiycnyru;

cJreAyror{r4 nr o 6pa:

Pn - PacxoAbr npeArrecTByrorqero roAa no raxgofi cTaTbe 3aTpaT;
KP - KoaQQuqIaeHr PacnPeAenenrfl;
9o6u1- O6qee Ko"rilqecrBo qacoB n.rlarHblx ycnyr B roA;
t{ycn - Konuqecreo qacoB B roA rlo KoHKperHofi ycnyre'

llpz

pacqer
orcyrcTBur4 KoHKperHoro BLIAa pacxoAoB B [pe4mecrByrcIl{eM replloAe

ocyil{ecTB/IgeTcqnoIIJIaHoBO-HOpMaTI,IBHbIM[oKa3aTe"rUIM.

(1'Iecxq)' B
O6qexoexficreeHHrIe pacxoAbl yqpu(AeHfiq 3a orqerHrtfi 1repl{oA
ycJIyI
oKa3aHHbX
coorBeTCTBUtLl C yqeTHOi nonrarr4Kli4, paclpeAenflrcTcq Ha ce6ecTouMocTb
(nrmonHeHnrx pa6or), a e qacTr,r HepacnpeAe"[eHHblx paCXOAOB (Ua Onnary ayAI4TOpCKI4X'
pacxoAoB TeKyu{ero
KqHcynbTaI{pIoHHbx vr unQoprvraquoHHbx ycnyr) - Ha yBenI4qeHI'Ie
$uHanconoro roAa.

fIfI

4.IlnanuPyeMafl nPn6rur

(IID

= CE * Pe, r4e

- ce6ecroLlMocrb oKa3aHlafl eAI4HI4I{rI ycJlyrfi B roA; npu
soptr'tllpoBaHvl4
Pe - ypoBeHb peura6enrHocrr,I (%), npnrr,reHsennufi
CE

KOHKpeTHyT rrnaTHyto

ycflyry

14

I{eHbI Ha

onpeAenfleTcfi:

Ps = (HY/CE) *100, r4e
vt3
ily - Heo6xo4firvrar npz6rrnr (py6.), pa3Mep xoropofi paccql'IrblBaercq lacxo4fl
pa3BI4rI4e
norpe6nocrefi e ueo6xo4urvrbrx u gKoHoMLrqecKI4 o6ocnoeaHHblx cpeAcrBax Ha
anapuiluux
ycTpaHeHI'Ie
MaTepI,IaJIbHo-TeXHI,Iq.a*ofi 6aarr (npoBeAeHl4e peMoHrHblx pa6or,
noreHI{IaJIa (rypcu
Kar4poBoro
pa3BI'IrI4e
cmryiq"ft, npuo6pereHrae o6opy4oeaHua) 14 Ha
OlJIaTa TpyAa 3a
nOBbIIIIeHzfl xnalnQnxaquu, CeMuHapbI, xOuQepeHqrz, npeMI'IpoBaHI4e'
noTpe6l4Tertefi'
paMKaMI4IIITaTHoro puarr"au*r"n), c yreroM yPOBHs [JIaTe)KeCnoCO6Hocril
peHra6enrHocrb pacnpeAeJrrrerc.rr Ha pa3BLITI,Ie Marepl4aulbHo-TexHzqecrofi 6asbl s o6reue
30 o/o'
He MeHee 70o/o uHa pa3BI4Tt4e KaApoBorO nOTeHI{I'IaJIa He 6onee
C qengo cAep)KrrBaHr4q pe3Koro pocra I{eH ycraHaBJII'IBaercr npeAenbHbIfi ypoeeHr
peHTa6enbHocrl,I ne 6onee 50%o.

5.,{ucrpnM}rHallrrfl IIeH Ha n"ilarHble ycflyru
ycflyr,
cneqraQraxy $oprvruponaHr4fl cnpoca Ha pa3JII4qHbIe BI{AbI nJIarHbIX
(qeuoear
yqpexAeHre Mox(er ycTaHaBJrr,rBarb pa3nl4qHble qeHbl Ha oAHy I{ ry xe ycnyfy

yql{rrlBafl

or ISMeHeHI4's cflpoca'
Ar,rcKpl4Ml4Haqrax) B 3aBI'IcI'IMocrI'I
IITO ?KOHOMLIrrecKI4Ll
llpraueueul4e noHI4X{eHHOfi r{eHbr AOIrycrI4MO, eCJrI/t npeArlonafaercfl,
3a cqer [pI'IMeHeHI4q
flyreM
aQQerr Aocrl4raercq
AorrlpoBaHnfl MeHee
epepacrpeAeJleHl4eM
noHr.rxarcilIzx roaQQr,u{fieHroB x ycpe4nennofi
ClpocoM'
bIIITeHHbIM
pa3Hr4r{br B r{eHtx 3a cqer fIoBbIIrreHI'Iq qeHbl Ha y
OcnoeaHuq u flopflAoK cHrrKeHr,rfl cror4Mocrt4 ycryr, pa6or ycraHaB/Il4Baercr '[oKaJIbHbIM
aKTOM MyHI4qI{naJIbHOf o yqpexAeHu,I.
Ilo Qopuyne:
lJ,ena yc;1yr.I4 . yulto* roa4snqueHra Al4cKp171y1u11qvfi4 onpeAeJllercfl
*
r4e
K4,
(OCY/OB/KM)
IIY =
ycnyrn Ha roA;
KoHKperHoil
crol4Mocrb
OCy - o6rqax
oE xonzqecTBo norpe6urenefi, xenarou+{x nonyqaTb AaHHyIO yCJIyIy;

-

KM - Ko"[IaqecrBo MecffIIeB oKa3aHvfl ycnyrll;
Kg - roa$QuqreHr AI4CKpI4MI4H aqvv'
KoaQsuquenr paccqr4rbrBaercfl yqpex{AeHLIeM
npI,IKa3 oM pyKoBoAl{Tenfl

.

CaMOCTOflTe"[bHO

14 yrBep)KAaerct