Moscow, 2006

This collection is intended to determine the standard method of general operating expenses: administrative and economic, maintenance of production workers, organization of work, other general operating expenses included in the payment for the maintenance and repair of common property in an apartment building.

The collection was developed by the Center for Municipal Economics and Law.

1. GENERAL PROVISIONS

1.1. The recommended standards for general operating expenses in the payment for the maintenance and repair of common property in an apartment building are designed to determine general operating expenses, regardless of their actual amount, for contractors involved in the maintenance and repair of common property in an apartment building.

1.2. The recommended standards are the basis for the development and approval by local governments of regulatory and methodological documents on pricing issues, the formation of a “transparent” and reasonable structure for the cost of maintenance and repair of common property in an apartment building.

1.3. The recommended standards can be used by owners of premises in apartment buildings; contractor organizations engaged in the maintenance and repair of common property in an apartment building, regardless of organizational and legal forms; managing organizations.

1.4. General operating expenses include the following groups of expenses:

Administrative and economic expenses;

Expenses for servicing production workers;

Expenses for the organization of work;

Other general operating expenses.

1.6. When determining the cost of maintaining and repairing common property in an apartment building, the contractor organization and the customer also have the right to determine the amount of general operating costs by the calculation method based on statistical and financial reporting data, taking into account their dynamics over a number of years and changes planned in the planned period.

1.7. The list of costs included in standard general operating costs is given in Appendix 1.

1.8. Appendix 2 provides an example of calculating the amount of general operating costs using the normative method.

1.9. An approximate list of documents for determining general operating costs by the calculation method is given in Appendix 3.

1.10. As an auxiliary material for calculating the normative need for a tool in Appendix 4, according to SNiP 5.02.02-86 "Normals for the need for construction tools", the norms for the need for tools for workers engaged in the repair of structural elements of the building and in-house engineering equipment are given.

2. REGULATIONS FOR GENERAL OPERATING COSTS

2.1.1. The normative value of general operating expenses is determined as a percentage of the wage fund for workers involved in the maintenance and repair of common property in an apartment building, and depends on the total area of ​​serviced apartment buildings.

Administrative and economic expenses from 53 to 76%;

Costs for servicing production workers from 5 to 10%;

Costs for organizing work from 5 to 9%;

Other general operating expenses from 2 to 5%.

At the same time, the payroll fund for workers includes all types of accruals of an incentive and compensatory nature, paid at the expense of cost in accordance with applicable law.

2.1.3. In table 2.1.3. the standard of general operating expenses is given depending on the total area of ​​serviced apartment buildings.

Moscow, 2006

This collection is intended to determine the standard method of general operating expenses: administrative and economic, maintenance of production workers, organization of work, other general operating expenses included in the payment for the maintenance and repair of common property in an apartment building. The collection was developed by the Center for Municipal Economics and Law.

1. GENERAL PROVISIONS

2. REGULATIONS FOR GENERAL OPERATING COSTS

Table 2.1.3.

Annex 1
List of expenses included in general operating expenses

Appendix 2
An example of calculating the standard value of general operating costs

Initial data

Annex 3
An indicative list of documents for determining the amount of general operating expenses

Appendix 4
Standards for the need for tools for workers engaged in the repair of structural elements of the building and in-house engineering equipment

Article "General operating expenses". Under this article “general operating expenses”, the enterprise reflects the expenses for managing the organization, general business expenses, mandatory fees and deductions. The distribution of general operating expenses (net of expenses for non-regulated activities) is carried out by the enterprise in accordance with the accounting policy in proportion to the costs of wages for workers in the main production (water supply and sanitation)

According to calculations, general operating expenses in 2010 will amount to 37,561.92 thousand rubles. rub. The cost of water supply services included the amount of general operating expenses in the amount of 30,838.32 thousand rubles. (82.1%).

Labor costs were calculated by the enterprise on the basis of the staffing table according to the standard number. According to calculations, the cost of wages for managers and specialists amounted to 10,397.9 thousand rubles, general business personnel 12,240.8 thousand rubles. Deductions for social needs, respectively, 3732.85 thousand rubles. 4394.45 thousand rubles

The cost of purchasing special literature is planned by the enterprise in the amount of 18 thousand rubles. According to calculations, these expenses amount to 19.2 thousand rubles.

The cost of travel to the place of rest for administrative and managerial personnel, taking into account the consumer price index of 1.33, amounted to 310 thousand rubles, general economic personnel 125.4 thousand rubles.

Labor protection costs in the amount of 605.4 thousand rubles

The property tax in the amount of 433.3 thousand rubles was determined by the enterprise on the basis of the fact of 2003 and index 1.12. In 2004, the estimated property tax amounted to 419 thousand rubles. According to Chapter 30 of the Tax Code of the Russian Federation, the property tax rate is established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2%.

Table 2.2 Distribution table of general operating costs

General operating expenses amount to 66529.7 rubles (Table 2.2).

Thus, general operating expenses for water supply services amounted to 66529.7 thousand rubles.

The cost of pumping and transporting liquid:

Labor costs and deductions for social needs involved in pumping and transporting liquids, according to calculations, amount to 4613.2 thousand rubles and 1656.14 thousand rubles.

Expenses under the item "Electricity" are determined by the necessary need for electricity for pumping and transporting waste liquid. In the structure of expenses, the share of the item "Electricity" is 0.81% (234.8 thousand rubles), (Table 5).

Article "Depreciation". This article reflects depreciation deductions for fixed assets for pumping and transporting wastewater and amounted to 845 thousand rubles.

Article "Repair and maintenance". According to this article, the enterprise determines the costs of all types of repair of facilities and equipment for pumping and transporting wastewater. Under this item, expenses amounted to 9.1 thousand rubles (0.03% in the total structure of expenses).

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Having your own apartment is certainly good, but we must not forget that its maintenance costs money. And if a greedy or dishonest management company comes across, then payments can grow to insane values. It is not easy to check the correctness of the calculation of utility bills and deal with the prices for various housing maintenance services - this is what dishonest public utilities use.

This article is a reference and information material, all the information in it is presented for informational purposes and is for informational purposes only.

Nevertheless, almost every owner wants his house to have all the benefits of civilization, the landing to shine with cleanliness, and the yard to be decorated with lawns, and he is ready to pay for this, but adequate money commensurate with his income. Therefore, "" decided to find out how housing maintenance costs are formed, what they depend on and how they can be reduced without sacrificing quality.

Cost components
Housing maintenance costs consist of two large groups - utility bills and operating costs. Utility payments are payments for electricity, gas, water, heating and other components of a communal paradise. Such expenses are determined by tariffs, which are established by law at the federal and municipal levels. Their amount is calculated either based on the actual consumption of the resource (if a meter is installed), or according to the standard. Operating expenses, on the other hand, include all the costs necessary to maintain the home, maintain infrastructure, and ensure the safety of residents.

According to Andrey Erekhinskiy, Deputy General Director of Etalon-Invest, the concept of "maintenance" includes three blocks of options:

Housing management, including the organization of operation, relationships with suppliers, work with tenants and tenants (this includes such services as, for example, the organization of document management and the issuance of various certificates, the conclusion of contracts for public services, the processing of individual meter readings, accounting records , ensuring fire safety requirements, etc.);

Maintenance as such, including monitoring the condition of the house and its engineering systems (heating, water, sewerage, electricity, ventilation) and troubleshooting, repair and depreciation of utility networks, fences and roads, outdoor lighting, etc .;

Sanitary maintenance: cleaning of common areas and adjacent territory (garbage, snow removal, washing of landings, sweeping and watering yards and sidewalks, etc.), care of green spaces.

“This is a generally accepted list of services approved by a resolution of the RF Gosstroy in 2003,” says Andrey Erekhinskiy. It is they who usually receive municipal housing tenants (under a social tenancy agreement) and apartment owners who have not made a decision on the choice of management method, moreover, at the rates established by the city or municipality. But if a management company (which is not uncommon now, especially in new buildings) or the owners themselves took over the management of housing, then any other services can be added to the above list, for example, security: organization of access control, access control to premises, video surveillance and sprinkler fire extinguishing systems, concierge service, etc.,” lists Alexander Zinov, head of the technical supervision service of the Tekhstroy management company. And of course, none of this is free.

What affects costs?
The set of services, especially additional ones, as well as their frequency, largely depend on the wishes of the residents and their financial capabilities, since they must be approved on the basis of the decision of the owners of premises in or owners of housing construction in a suburban village. And it’s hard to imagine that the residents of the most ordinary economy class house would add to their list of services, for example, grocery delivery. For economy-class projects, most often everything is limited to basic services with a minimum frequency and, accordingly, low costs.

“Usually they include payment for the maintenance and repair of in-house engineering systems of electricity, heat and water supply, sanitation, reasonable expenses for collecting debts for payment of residential premises and utilities, expenses for taking meter readings, maintenance of information systems that ensure the collection, processing and storing data on payments for residential premises and utilities, the cost of issuing payment documents, ”says Alexander Zinov (MC Tekhstroy), as well as the costs of monitoring the condition of the house, necessary repairs and cleaning the territory. “But in elite complexes there may be more interesting services, for example, security, video surveillance, concierge service, cleaning, grocery delivery, babysitting, car rental, etc.,” he assures Natalya Kartavtseva, Deputy General Director of OAO OPIN. In addition, the higher the class of the project, the greater, as a rule, the appetites of the management company and, accordingly, the higher the tariffs for the services provided, because they are set by the organization itself, and not by legislative acts, and if the tenants are, in principle, solvent, then why not not to take more from them - unfortunately, such reasoning in our realities is not rare. And, as noted Oleg Ptushkin, Deputy General Director, MIG-Nedvizhimost Group, prices for maintenance of housing vary greatly and much depends not only on literacy, but also on the decency of the management company.

“Common areas can be cleaned twice a week, or maybe seven times a week,” says Andrey Blazhko, general director of Domostroitel-South-West LLC, member of the board of the Domostroitel group of companies. - Marble tiles, for example, require different maintenance than a concrete floor. There may be an aquarium in the entrance of the house that needs maintenance and care. Or suppose the design of the building is such that the windows from the outside can only be washed using the labor of industrial climbers. And so on. The list can seriously vary depending on the desire and financial capabilities of the residents, as well as the technical equipment and decoration of the house. Thus, legally, such expenses do not depend on the class of housing, but it is indeed often necessary to spend more on the maintenance of elite and business class housing than on the maintenance of comfort and economy class houses.”

Thus, housing maintenance costs are closely related to the class of the project: “The minimum cost is observed in the economy, the middle price niche is occupied by business class projects, and in the premium segment there is virtually no upper price limit. The cost of maintenance in economy and business class projects can differ by half. The maintenance of an ordinary Moscow apartment costs the owners 4-5 thousand rubles. per month, and urban business-class housing - about 7-8 thousand rubles. per month," says Irina Mosheva, CEO, RDI & Limitless JV (developer of Zagorodny Kvartal residential complex). Natalia Kartavtseva (OJSC OPIN) also names similar figures: “Naturally, a minimum building maintenance costs less than a “full package of services” with incoming servants or round-the-clock security. Therefore, monthly expenses in the economy average up to 5 thousand rubles, in business - 5-10 thousand rubles, and in the elite - 10-20 thousand rubles. “If we consider the economy class in more detail, then the cost of maintaining a one-room apartment can be from 3 to 4 thousand rubles. per month, a two-room apartment - from 3.5 to 5 thousand rubles, a three-room apartment - from 3,500 to 7 thousand rubles, ”says Oleg Ptushkin (MIG-Real Estate Group).

However, if it is rather difficult to reduce costs in the economy segment, since the range of services is already minimal, then options are possible in more expensive projects. Of course, business and premium classes require more sophisticated engineering equipment, the maintenance of which is more expensive than in budget residential complexes, and the finishing of buildings in such houses is more expensive, so repair costs are also higher. And buyers of apartments and houses, in general, cannot refuse this, therefore, choosing beauty, comfort and manufacturability, one must initially understand that they will have to pay for it. “But as for “non-technical” expenses, residents can decide for themselves to what extent they are business class or elite, determining how much they are willing to spend on access control systems, security, cleaning, landscaping the local area, etc., - explains Alexander Zinov (MC Tekhstroy). For example, if a meeting of apartment owners decides that it is not necessary to plant blue spruces, then the management company will not have the right to plant them. And then the cost of maintaining housing will be a little less.

But, however, sometimes there are reverse situations, the owners want to receive some services or increase their frequency, and the management company cannot provide this due to its capabilities or technical parameters of the house. For example, it’s not always easy to make parking or put a concierge. In this case, the cost of maintaining housing, of course, should be lower, even if the tenants are willing to pay more.

But if the project has a rich own infrastructure, then the operating costs will certainly be higher. “The more infrastructure, the greater the cost of maintaining and maintaining it, and thus the amount of payments per square meter of housing increases,” he says. Viktor Petrov, chairman of the housing cooperative (Saratov). If the house has underground parking, children's and sports grounds, recreation areas, stadiums, fitness centers, a swimming pool or a beach, then all this requires money, and, of course, the residents of the project pay them. The only thing is that the costs can be very insignificant if we are talking about a huge residential complex with thousands of apartments or infrastructure facilities are placed on the border of the territory and are available not only to residents, but also to third-party visitors, who cover part of the costs of their maintenance. “In addition, facilities such as kindergartens, schools, shopping centers, etc., as a rule, have their own management company that operates them, and their presence does not affect the operating costs of a residential building,” says Andrei Erekhinskiy ("Etalon-Invest"). But, it’s true, these institutions can also play a cruel joke, even if they have nothing to do with a particular residential building: “For example, a municipal kindergarten located between the houses of a residential complex requires maximum attention from the management company: it has to think what is right, without violating the regulations, to locate and organize the system of entry and exit of people, the entry of official vehicles, how to control the safety of residents, etc., - says Alexander Zinov (MC "Tekhstroy"). As a result, the organization of these processes may require more expenses.

Also, as noted by Andrey Erekhinskiy (Etalon-Invest), the costs of residents may be higher if during the construction the developer used not very high-quality materials or allowed a violation of technology. This leads to more frequent and costly repairs, so it's better to buy a home in quality projects from builders with a good reputation.

And the level of expenses for the operation of housing depends on the strategy of the management company: “There are two main options. The first option is to do the work yourself, that is, maintain your own staff of janitors, electricians, plumbers, emergency services, etc., purchase the necessary equipment, consumables. In this case, the costs of the management company consist of staff salaries, taxes, costs of inventory and necessary materials. Plus, the costs of attracting companies involved in garbage collection and servicing elevators are added, since these activities require a special license. The second option is not to maintain your own staff of workers, but to outsource work to provide services. In this case, the level of expenses is usually higher,” says Andrey Erekhinskiy (Etalon-Invest).

In addition, lower operating costs are obtained if one management company serves several facilities. “This is possible when a developer manages several projects at once, located in close proximity to each other. Then the developer creates his own management company, and savings are achieved through the use of a single fleet of equipment and staff,” says Irina Mosheva (JV RDI & Limitless).

And of course, a lot depends on the district and city, that is, in fact, on the budget of the administrative unit. Take at least Moscow and the Moscow region.

Moscow and Moscow region
It's no secret that in the suburbs housing maintenance costs can be higher than in Moscow: “First of all, because there are no subsidies provided by the city. For example, the cost of street cleaning, maintenance of adjacent territories and garbage collection for residents of the capital in the economy class segment is minimal. And in projects near Moscow, such services are provided by the management company, so their cost is calculated at different rates,” explains Irina Mosheva (JV RDI & Limitless). “In other words, Moscow allocates monthly subsidies to its residents for the improvement of courtyards. And in the Moscow region, the owners pay for cleaning the territory (paying for janitors), painting benches and curbs, caring for lawns, etc., - adds Alexander Zinov (UK Tekhstroy). “And besides, in the Moscow region, at least in new buildings, the logic of tariff formation is different from Moscow.”

The administration, as a rule, believes that since the house is new, it means that the people in it live rich and will draw any amount. Therefore, in new buildings, where residents could not approve the tariff on their own at a meeting of owners or did not hold such a meeting at all, local governments set the tariff at their discretion, usually it is not low and it is almost impossible to challenge it. For example, in Krasnogorsk, according to Andrei Erekhinskiy (Etalon-Invest), depending on the category of a residential building, the monthly fee for the maintenance and repair of housing ranges from 17.5 rubles per sq. m. m to 34.82 rubles/sq. m. But, however, the expert considers such figures quite even market and believes that private management companies need to focus on them.

And in general, it is good for residents if they are guided by municipal tariffs, but more often the prices of management companies are even higher. Here, of course, the appetites of organizations are to blame, but also technical factors. This is especially true for suburban areas. For example, it is one thing to take out garbage from the territory of a Moscow new building, and quite another thing - from the territory of a cottage village located a few kilometers from the nearest city. In addition, today, even comfort and business class settlements near Moscow are often distinguished by landscape design, expensive landscaping and an extensive set of their own infrastructure, which may include a beach, a boat station, and a swimming pool: “Therefore, in addition to standard expenses, there may be expenses for caring for lawns, flowers and trees, maintaining a cascade of ponds, playgrounds, walking alleys, gazebos, lighting, etc.,” says Oleg Ptushkin (MIG-Real Estate Group). At the same time, the number of households in the settlements, as a rule, is much less than in the new metropolitan quarter, and the living areas are quite large, so the costs of maintaining the infrastructure and territory are rather big. And then, if a city new building can do without security and, for example, without a fence, then a village without any protection is unlikely to be in demand, even though security also costs money.

As a result, it turns out that the costs of operating suburban settlements (both townhouse settlements and multi-format or cottage settlements) are, as a rule, significantly higher than in. “In protected business-class settlements, the cost of maintenance can reach up to 25-50 thousand rubles. per month,” says Oleg Ptushkin (GK MIG-Nedvizhimost), although for many objects the prices are still lower. “An example is the average cost of operating a townhouse in the Zagorodny Kvartal business class residential complex. Monthly technical expenses here are about 70 rubles. per sq. m, and for a medium-sized townhouse, the total cost reaches 9 thousand rubles. per month,” says Irina Mosheva (JV RDI & Limitless).

Naturally, operating costs largely depend on residents not only in Moscow, but also in the Moscow region. “Even in expensive projects, the owners themselves can determine the list of their needs: additional video surveillance or security, fencing, territory beautification and planting of green spaces. Residents can also control which organizations their management company cooperates with and whether the prices for their services are adequate,” explains Oleg Ptushkin (MIG-Nedvizhimost Group). As a rule, the more active the residents, the lower the operating costs.

“As for tariffs for utilities, in the Moscow Region tariffs for electricity and gas are the same for all territories, and the cost of water, sewerage and heating is determined by the municipality, and depending on the length of communications, their condition, the distance of housing from the source of supply rates may differ by 3-5 times. And then how lucky someone is,” says Alexander Zinov (UK Tekhstroy). The only thing left is to save resources.

And how to do this, as well as how to reduce operating (maintenance) costs, the portal will tell in the continuation of this topic, in the next issues.

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ORDER of the Gosstroy of the Russian Federation of December 28, 2000 304 ON THE APPROVAL OF METHODOLOGICAL RECOMMENDATIONS ON THE FINANCIAL JUSTIFICATION OF THE PRICE FOR HEAT ... Relevant in 2018

2.9. Determination of general operating costs

2.9.1. The article "General operating expenses" is complex and it determines the costs of managing the enterprise, general business expenses, fees and deductions.

2.9.2. For the element "Expenses for the management of the enterprise" are determined:

Labor costs;

Deductions for social needs;

Travel and travel expenses;

Expenses for payment of consulting, information and audit services;

Representation expenses;

Other expenses.

The article "Labor costs" determines the labor costs of managers, specialists and employees who perform general management functions at the enterprise: general management, accounting and financial activities, recruitment and accounting of personnel, material and technical supply, supervision and control over capital repair and construction of production facilities, general office work, labor protection, legal services, technical and economic planning, organization of labor and wages, software and system administration of computer technology, etc.

To determine the required number of employees, the "Recommendations on the rationing of the work of workers in the energy sector. Part II. Standards for the number of managers, specialists and employees of communal heat and power enterprises" approved by Order of the Gosstroy of Russia dated 12.10.99 N 74 can be used.

Labor costs are determined on the basis of an industry-wide tariff agreement and a collective agreement (local regulations on labor remuneration).

According to this article, the reserve for vacations for managers, specialists and employees is also determined.

The article "Deductions for social needs" determines the mandatory deductions according to the norms established by law "Costs for wages" of employees of the enterprise management.

Under the article "Costs for business trips and relocations" the costs for all types of business trips of employees involved in the management of the enterprise are determined on the basis of the norms established by law for inclusion in the cost price.

According to the article "Costs for payment of consulting, information and audit services", the corresponding costs are determined on the basis of concluded contracts in accordance with the current regulatory documents.

According to the article "Representation expenses" the relevant expenses are determined on the basis of the norms established by law for inclusion in the cost price.

The article "Other expenses" determines the expenses for organizing the functioning of the enterprise as a whole: printing, postal expenses, expenses for servicing computer and organizational equipment, maintenance of administrative buildings and premises, etc.

Determination of expenses for this article is possible on the basis of an analysis of enterprise data for a number of years.

2.9.3. The following costs are determined by the element "General business expenses":

Depreciation of fixed assets;

Repair and maintenance of fixed assets for general economic purposes;

Occupational Safety and Health;

Fare;

Personnel training;

Tests, experiments, rationalization and invention;

Payment of interest on loans, loans, bank services;

Other expenses.

Under the article "Maintenance of general operating personnel", labor costs are determined, as well as deductions for social needs of the general operating personnel of the enterprise: the energy sales department, the thermal inspection, the production laboratory, etc.; warehouse workers, workers involved in the maintenance and repair of office buildings and premises.

The procedure for determining costs is similar to the calculation of costs for the specified element in other articles.

Under the article "Maintenance of buildings, structures and inventory" the costs of maintaining fixed assets and inventory of general operational purposes are determined. Under this article, the costs of materials for the maintenance and repair of general operating premises, the costs of water supply, sewerage, heating, power supply of general operating premises, etc. are determined.

The procedure for determining costs for this article is similar to the calculation of costs for the corresponding elements in other articles.

The article "Depreciation of fixed assets" determines the cost of the full restoration of fixed assets for general economic purposes. The calculation under this article is made on the basis of established norms from the average annual cost of fixed assets for general economic purposes.

Under the article "Repair and maintenance of fixed assets for general economic purposes" the costs for all types of repairs of fixed assets for general economic purposes are determined. According to this article, costs are determined if the enterprise does not create a repair fund. The methodology for determining costs for this item is similar to the calculation of costs for this element as part of workshop costs.

The article "Labor protection" determines the cost of labor protection for general business purposes. The calculation for this article is similar to the element "Labor protection" as part of shop expenses.

The article "Transportation costs" determines the expenses of the enterprise for the transportation of employees to the place of work and back in directions not served by public transport.

These costs are determined in accordance with the concluded agreements with transport companies.

The article "Training of personnel" determines the costs associated with the training and retraining of personnel. These expenses are determined on the basis of agreements concluded with organizations providing professional training.

The article "Tests, experiments, rationalization and invention" determines the costs of carrying out the specified work, payment of royalties and other costs.

Under the article "Maintenance and operation of funds for environmental purposes", the costs associated with the maintenance and operation of funds for environmental purposes are determined: treatment facilities, ash collectors, filters, etc.; as well as payment for the services of enterprises for wastewater treatment and other types of current environmental costs in accordance with the concluded agreements.

Under the item "Maintenance of the fire, paramilitary and watch guards" the costs of wages and deductions for social needs are determined from the costs of wages of watchmen, watchmen, as well as wear and tear of low-value and wearing items (payment for workwear).

In the event that the functions of fire, paramilitary and watch guards are performed by third-party enterprises, then the costs are determined under this article in accordance with the concluded agreements.

This article also determines the cost of wages for workers employed in the maintenance of security, fire alarms and smoke removal and fire extinguishing equipment, as well as deductions for social needs in the event that these works are performed by employees of the enterprise. In the event that the specified works are performed by third-party enterprises, this article determines the costs in accordance with the concluded contracts.

Under the item "Payment of interest on credits, loans, bank services" the corresponding expenses are determined in accordance with the agreements concluded with financial and credit organizations in the manner established by the regulatory legal acts of the Russian Federation.

The article "Other expenses" defines other general business expenses that are not taken into account when determining the above elements (items) of the cost as part of general operating expenses.

2.9.4. The article "Fees and deductions" determines the fees and other mandatory deductions and expenses for the enterprise, made in accordance with the procedure established by law.

2.9.5. The distribution of costs under the item "General operating expenses" between the production and transmission and distribution of energy is made according to one of the following options proportionally:

The number of conventional units for the specified technological cycles;

The wages of workers.