ISSUES OF PRACTICAL APPLICATION OF THE LEGISLATIVE MACHINE OF DETERMINATION OF LABOR COSTS AND VOLUME OF IMPLEMENTATION OF SERVICES IN WATER AND SANITATION FIELD
Yu.S. Gembik1,2, S.A. Gorodkova3
1Vodokanal-Chita, Str. Zabaikalsky Worker, 63, Chita, 672067
2Zabaikalsk State University, Str. Aleksandro-Zavodskaya, 30, Chita, Transbaikalian Territory, 672039
3Zabaikalskiy Enterprise Institute, Str. Leningrad, 16, Chita, Chita region, 672086
Keywords: тариф на водоснабжение и водоотведение, жилищно-коммунальное хозяйство, фонд оплаты труда, объем реализации услуг, темп изменения, нормирование, водоканал, необходимая валовая выручка, water and sanitation tariff, housing and utilities sector, wages funds, volume of implementation of services, rate of change, rationing, water canal, required gross proceeds
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
Abstract
The article presents a practical interpretation of the issues, faced by water and sewage utilities enterprises at formation and protection of water and sanitation tariffs. As a result of statistical analysis of deviations of estimated volumes of implementation of water and sanitation services, confirmed at calculation of the tariffs for the next regulatory period, against their actual value, an estimate of precision of the applied formula of calculation was given and another mechanism of calculation of volumes of implementation of services, based on the principle of actuality of time period, was offered. Mechanisms of determination of the normative number of operating staff and labor costs at tariffs calculation were examined. A new method of calculation of the Russian uniform wage fund in water and sewage utilities on the basis of the federal level minimum wage was offered.
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