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METOAT4KA PACTIETA
TIEHbI EAEHI,I IIbI II JIAT H On OFPA3 O BAT EJIb H Ofr
ycJIyrI,I B PACqETE HA OAHOTO UOTPEEI',ITF,JIfl
(3AKA3qI{KA) IIJIATH On vC XvrI4, OKA 3 bI BAE MO rI
MyHI4 U I4 tIAIbH Lt M ABT O H O M HbIM AO IU KO JIb H bI M
OEPA3OBATEJIbHbIM yrl PEXAEHI4EM
AETCKI,IM CAAOM Nb 16
1. O6urlre [or'Io]KeIIt,ttl
1.I {efrcrnrae
Hacronruefi MeroAnxu onpeAenrer IIopqAoK pacLlera IleH I{a
ilJrarFrbre /{orroJrHfl'r'errbr-rbre o6pa:ona'r'eJlr,I"IbIe ycnyt'I4
aBToHoMHoM lloruKorr r,HoM o6p a:onareJr bHo M yrlpe)KAeH
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oopa3oBareJlbHble ycnyrl4 ;
-o6ecne.{ eHVrL Bo3MoxHocrl4 rlraHnpogaH:g^A $Hltaucono-3KoHoMI4qecKHX
r oKa3areJl ei, v ott uropultra I4x ItbItIoJt He H H.f, ;
oKyuaeMoc-lu 3alpa'r yalpexAcHI4l rIa oKa3aI-II4e
lrJra'r'Hbrx AotoJrFrr4TeJrbr-rbrx o6pa:onareJlbI{LIX ycJIyr cBepx o6pa:onal'enbHbIX
*o6ecneqeuux ycnoBr4fi
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IIpofpaMM.
ycnyrr4 B MAAOy rpenocraBJlllorc.s B coorllercrBl4u a
flpanu,lanlu oKa3allHr llarllr,rx o6pa:lonarer'Ibr-rbrx ycnyr, yrBepxAeHHbIMI4
floc'rauonrleFll4eM ilpanrale,rbcrBa Ple ycJIyrI4
yr{ I4TbI ItaIoTCt Cr e/ly ro I [u4 e c'f aTb v 3aTp aT
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o6cryNHnaloulero [epcoHana;
-
MaKcHMaJIbFIo
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[pe/IMeroB cHa6xel{t4u, LIHBeFI'rapfl v
pacxoAFrblx
MaTepI,lanoB;
- KOMaI'IAI4pOBOqr{bIe pacxoAbl ;
- pacxoAbl Ha coAepxaHl4e I4MyllIeOl'Ba;
- rpaHc[oprHble pacxoAbl;
- pacxoAbl Ha ycnyfl4 cBt3lt;
- pacxoAbl Ha KoMMyIIanbHbIe ycnyrl4;
- npoLrHe pacxoAf,l.
2.4 3alpart,I rpyflttt4pylolct rlo BI{IaM pacxo/loB B pa3pe3e lpyun 3arpa'l':
a) nprMble 3&Tp&'rbr, HailprMyrc oruochMble Ha ce6ec'rol4Mocrb roloBofr
lpo/lyKr-u4 14, pa6or, ycnyf ;
6) nax,'rall{ble pacxoAbl rlpou3BollcrBa roToBofi IIpoAyKqn:a, pa6ol, ycnyr;
n) o6urexo3xfr crBeHI{bIe pacxoAhl;
flpr,r oxa:aHvrv oAr-roro B:an.a ycnyr Boe 3arparbl, IletrocpeAcl'BeHHo cBq3aHHbIe c ee
BbIftoIHeHI4eM, ol'HoclTctt K rrpnMblM 3aTparaM u cnI4cl,IBaIOTct I"Ia ce6ecroHMocTb
oKa3aFrI4q AaIlHofr ycnyfl4.
Pacnpe4eJlelrHe HaKnallHr)rx pacxoAoB [pot43Bo/Il4Tct IlponopliHoHaJlbuo ooT:eM]
3 aII vr4 ilIla'r']I],o fi ycly ru'
r raq r4 c JI eHHbIX AOXOAO Ii OT p e ax
O6ltexo:qfrcrneHrlr,re pacxoAbr yqpexAeHHq pac[pe/(erxrorcl Ha ce6ecrol'IMocrb
oKa3aFrr-rbrx pa6o'r, yonyf uporroprll4orlarbtlo o6r,enay HartI4cJleIiHbIX /loxo/]oB or
peanq3arlr4g nnarHor.i ycJryrr,r, a B qacru He pacilpeleJlseMblx pacxoAoB - Ha
yBenr4qeHHe pacxoAo lyf e Kyirlero S H Ha II c OBO I- O fO/Ia.
2.5 L{eua AorronFrr4lenr,Hofi o6pa:onarenlHofr ycnyrl4 B pacqere Ha oAHoro
rlo.rpe6HreJrs (l Iy) u Mecru( ortpeAerxerct KaK qacrlloe o'I' AenerIHt{ o6uleil
cTor4MocTI4 ycnyl'I4 llo cooTBeTcrByloU{eMy sttJ(Y TIJIaTHbIX AoIIonHHT9IbFIbIX
o6pa:onareJlrrHrrrX ycnyr K o6rqenay Konl4r-Iec'rBy nolpe6ulenefi IIaIlFIoro Bw\a
rrJrarHbrx .tto[onHr,rreJtbHbrx o6pa:onal'erlHblx ycnyr'(OE) I,1 KoJIHqec'rBa MectqeB
'l
14
oKa3aHI,It VC,.rVfIa(KM)
:
t{V = OCY/OE/KM, rre
I if,
OCy - o6ua.s crouMocrb ycJIyrI{ I{a roA;
OE - KoJrr4r{ec'rBo norpe6uTerrefr, xeJIarclUHX flonyllalb AaHHyrc ycnyry;
KM - KoJII{qecrBo
Mect{tleB oKa3aHnfi'
(OCy)'
O6uras crol4Mocrb ycnyrl4
Ocy:
yenyrv'
Bcero
cE + flfl,
rAe
CE - ce6ecrol4Mocrb oKa3aHI4q AaHHoro BI{Aa ycnyrn;
fIil -
nJIaHI4PYevax
uPu6ltll.
3. Ce6eclolrMocll, oK?3flIIltfl /raHIrol'o Bn/la ycJIyI'u (CF)'
3.i tru pacvera ce6ecTor4MocTl,I IIJIaTHbIX AOnOnHHTeII)HbtX o6pa:oBaTeIIbHbIX
ycnyr t|nl 3arparbr rpyilnHpyrorc' B ooorBe'rcrB14H c HX sKoIIoMI4r.IecKI4M
coAep)KaHueM IIo cne/{ylottll4M yKpy[IIeIIHbIM 3JIeMeI]TaM
CF
:
: II3 + HP + OEXP rre;
C
npgMble 3a'IpaTbI, yq6fI,IBaeMbIe no BI4AaM pacxoAoll B cOO'rBeTcTBHI4
vqersoii tIoJI HTI4 Kofi yup eNa euvrfl,;
B cooTBeTc'rBl'II4 c
HP - FIaKnaIIHbIe paoxollbl, /el4TbIBaeMbIe IIo Bu.4aM pacxoAoB
yuelHofr troJlHTI4KOtl yupeNgel]I41,
B
bSXp - o6utexo:lsfrcrneHr-rbre pacxoAll, yr'II4TLIBaeMLIe rlo BHAaM pacxoAoB
tI3 -
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yqpexleHutl'
B trpouecce ee oKa3akrufl. oofJracHo yqeTHofr IIOJII4TI4KI'I
[I3 = O3ft (o6ru) * M3, rAe
PacxoAl,t Ha onJlaTy l'pyAa ne.{arorl4rIecKI4X pa6oruuron,
..
yrlaCTByroUIHX
B
npotlecce oKa3aIIH't{ yCJIyf :
o3II
(oeiru)
: (O3II(rrel) + O3fl(or.rr)+ H3II)*KM,
t./{e
o3n 1o6[r) - $oH4 otlJla'fbr rpy/{a IeAaforI4qecKHX paSoruuxoR,
HerIocpeAcrBeHHO yqacrByloUIHX B OKa3aI{LII4 ycnyfH'
trt'
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o3fl(ne,r)-:apa6o.r]Hatr.lrJra'fa B Mecrrl rreAal'ol'I4qCCKHX pa6clTttuxoB
I{CNOCPCAQTBCHIIO YLIACI'BYIOIUI4X B OKA3AHI'II4 YCJIYI'H
:
O3lI (ne,l): (CTuac * Kvac)*KIIoB , I'/{e:
CTqac - :ana6orFlaq [JIa]'a
B
qac.
Pacqer :apa6oruofi nlarl'r B rrac reAarorurrecKux pa6o'ruuxoB ocyueclBrte'rcl
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cpeguefi sapa6omofr rrJra'rbr B yr{pexAenlz:z', Il coolBerergvrl4 c ycraFIoBreHI{bIM
uereBbrM noKa3al'elena .
flp,
Har,vrqt4v
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:
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- 25o/o
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Bropyro tottA :apa6orrtofr nIaTbI o6clyrxunalolUerO trepcollaJra Mo](cT
rlepcollara.
cocraBjlrrTs lToh -2a% o.f 4lotrAa 3apa6o'frrofr n:rarur rrcita|ol'l4t'lccKoI'o
o'I'
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IIpHMe[Itlorct
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-
I5%).
O3fIlorrr) - pe:cpn AIq o6eciler{ellgf,
llI:IIIJIit'l.l>l O'I'II}cKIIbIX.
O3fl(olu): O3ft(rol) / ilV(nacc) / K' rle
o3fl(roa) - nlau vpyeMatr. :apa6oru as, r,nara pa6o'fHI4KoB He IpHI{I4MaIOUIHX
( aln,tuuuclparn IiIIoHenocpeAcTBeFIIlOr.O yLIACTVt| |Ipu oKa3aLIH14 ycJly|a
\ npaBJeHqecKofo,
aAMH
FIH CTp
al'l'{ ilHo-xo3g
H
c'1'Be I iI IO f O
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14
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t'ol-1,
tl)'(rrec) - KoJIIirlec'rllo MectlleB oKa3aHntl IIJIaI'IIoI4 ycnyrl4,
K - xoa6$nttnertr 29,3.
vecs.rrrr,pi Sorrl Ha!.ttcilelI4i4 Ita OIIJIa'ry l'pyila pa6oTul4KoB, Ile
yqacTrt| rIpH OKa:]aHI4l4 ycnyfl4
nprrHI4Marclqux HcIlocpeAcTlleHIIoro
H3n
(
a-f \il4
H14
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H3II
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:apa6o'ruofr u'rarlt (n coornerc'rBl4H c 3aKoiIo/IareJIbcl'BoM)'
K-
c
KM- xqruqeglBo Mec{qeli oKa3aHut ycllyrl4'
AO - Ha aMopln3arlxro nHBerrraps o6ttlexo3tfrclBeHlloro I{a3FIaqeHHt;
OY - Ha oxpaHy yqpexAerillfl';'
n3 - rrpolrr4e 3a'r'pa'l'r)r Fra oSluexo:qltc'lseulttte rlyx/tl,I (yclyrrz 6aurca,
-r'.rr').
KoIraHAI4poBorIIIblc pacxoAll u
IlpoH3BoAtrctl
paoxo/ion (AO,OY,ll3)
oSluexo:qfrc'rRe ttttt,tx
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)'cJyr Ir o6utefi cyMMe lIoXoAoB yr-IpexAeHI4tI c IlpHMeHeHueM xo:$QuuI4ell'ra
Pacqer
pacrpeAerleHn.tl (KP).
KP
: AIIY (roa) / AOX (o6ru)' rae
(roa) - AoxoAbr or rrrrarHofr ycnyrra (npe4ruecrnyloulufr roa);
AOX 1o6ur) - o6rqHfr AoxoA yqpexAeHr4.s B coorBercrlllll4 o tlrraHoM OXA'
Itrfy
AOX (o6ru) = M3 + UC+ AIIY (ro4), r4e
M3 _ cy6cugut" Ha BbrrrorHeHr4e Myr{r4rlr4naJlbHofo 3AIaHufl.;
qC - cy6cvtgux Ha I4I{bIe qenl4;
ffrv (roa) - AoxoAbr or rrrrarHofr ycnyrra (npe4uecrnytoulnli roA).
O6qexosqficrueuHl'te pacxoAbl (AO, Oy, n3) B pa3pe3e rouxpernofr ycnyrpl
paccqnTblBarorcfl cneAyrc
ur
Ha
oeipa:ov
;
OFXPy-(Pu*KP)/9o6rq *r{ycrl'
o6XPy
-
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Jrcryru;
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I0- Koe$$nquenr pacnfeaeneHut;
rlo6ur- O6uree Korl,tqecrBo r{acoB tIJIaTHbIX ycnyr B roA;
.Iyst - KoruqecrBo qacoB B foA rro KoHKperuofi ycnyfl4.
Pu
-
(AO)
paccLII4rLIBaForcq Ha o6opyaona[vle,
f,crronb3yeMo e H eII o cp eAcTBeHIlo AJII o Ka3aH I4.f, nl aru ofi yc JIyr!{'
Axopru:aqr4oFrsbre orqucJtelr4s
aMopTI43aIII4I4 paccr{HTbiBaeTcx IponopqLIoHaJIbHo 3aHtTooTI4
oSopyaonaHVfl B oKa3aHt'IH KoHKpersofr ycnyrn:
Cyulaa
4g:(Co*Ha)/([*H) *T, rse
Co-crouuocrt
o6opYAoBaHI4x ;
Ha-roAoeas HopMa aMcPTH3aIII4lI
;
A-qncno paSovnx Aueft B xpe.4lxecrByloqeM ro,qy;
9-rorur.IecrBo qacon pa6orlt o6opynona:g.nfl. B AeHb;
(uacr't).'
T-npervrr pa6oru o6opyaonalkrfl, Heo6xoAltMor'o AJIx oKa3aHl4fl ycnyru
1l'
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:,
tl
rrf
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ce6ecrot'tMocTb
cooTBeTc TBI4S c yuernofi' noluruxofti pac[peAeJl.glgTcs Ha
qacrl4 HepaclpeAeJIeHHbIX pacxoAoB
oKa3aHHbrX ycnyr'(nunolHeHHbIX pa6or), a B
(ua onrary ayAHTopcKHX, KoHcyJibraulroHl-Iblx u ran$opMaIlI4oHHbIX ycnyr) - na
yBenl4qeHl4e pacxoAoB TeKylIlero $ranaHcollof o roAa'
4.flnanr,r pyeMafl upudlrnr,
GI[I)
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CE - ce6ecrouMoc'fb oKa3auzr eruHr4ru,r ycJryru li lor;
Pe - ypoBeHb peura6erbr{ocrr4 (o/o), npuweusevr,rft npra $oprtalrpoBauua rreHLI
xorrKpsTHyro rln aTHyro ycnyry 14 o IIp eAerr eTc.{ :
Ha
Ps- (fIViCF)*100, rae
ITV- neo6xonr4Marr npu6rrrr, (py6.), pa3Mep roropoff pacclr4'n,IBaerct ucxoAs H3
norpeSnocreft n rreo6xoAlrMbrx r4 3KorroMr4rrecKr4 o6ocgonauHr,IX cpeAcrBax FIa
pGBHTne Marepr4anbFro-'rexHu.{ecxofr 6a3r,r, c yrreroM ypoBFIq
nmrex(ecuoco6uocrr,r n orpe6 nrenefi
C uexbro cAepxr4BaHru pe3Koro pocra r{eH ycraHaBnraaerefl. npegerruufi
ypoBeHb peura6erbHocrr4 ue 6oree 50%.
.
5-llgcrprrMu[rar1ufl ueH Ha rrra'rrrbre /rofioJrrrrr'r'eJrbnu o6pasoBaleJlbIrF,Ie
ycrlrrf,
Yuruna.r
cneqr,rQnxy QopnaupoBatr4fl..cfipoca Ha pa3naqHble BaAbI drIrIarHbIX
.uoJrnnrenbHblx o6pa:ronareJrbHbrx ycnyr, yr{pexAeHr,re Mo)Ker yc'r'aHaIlJII,IBo'fb
-TtrrrHble ueHbr Fra oAFry v ry xe ycnyry (uenonar ALrcKpHMr4narlrjr) rl
arEcl|ldocTr4 oT I43MeHeFrr4rr c[poca.
f$rueneHue nosnNeggoli IIeHr.r AorrycrlrMo, ecJr14 [pe/]noJrafaercs, r-ITo
ruoiluqecrufi e$Sexr Aocrr4raerc{ rryreM,4orr4poBaHvrfl. MeHee npecrr4x{Hblx
Eu.[oB ycnyr 3a cqel ilpnMeHeHr4rr rroFrr{)Karouu4x xo:QSuur4eHToB K ycpe/]Hessofr
||Eue c oAHoBpeMeHHbrM nepepac[pe,4eneHr4eM pa3r{r4rlbr B ueHax 3a clreT
trlnf,IltreHH.g IIeHbI H a ycnyf r4, tr o JIb3yIo wve e fl |Io B r,ruI eFIFIbIM c np o c o M.
Tene Bo3MoxHo ycraHoBJreHr4e rroHn)Kelrnoft uesu .rlnfl o6yuarouu4xcg ux centefr
c Err3f,IrM ypoBI{eM AoxoAa, MuoroAerHbrX coMOfi u r.n.
IIFIaAorroJlHt4lerr,riofi o6pa:ronarerr,sofr ycJryru c yqeloM xosSSHqr4eHTa
rucrpfiMnHaur4r,r onpeAen{ercrr il o Sopvyne
:
UY:
(OCY/OF/KM)* K4, r4e
OCy - oSruaq crozMocrb KoHKpersoft ycnyrr4 Ha ro/(;
OE - KoJlllqe.crno norpe6urenefr,, xeJralour4x xoxyqa'rr, AaHHyro ycnyry;
KM- KoJrHrIecrBo Me c.rlue B oKa3 all urr v c Jr vf :
l(a - xoaQQraquenr Ar4cKpr4 M vHaL\Hkr.
14
KoeQSauueHT
rrbr B aercr yqpexAeHr4 eM c aM o crorrrerbH o H yrBepx{Aaercq
[pHKa3OM 3aBeAyrOUIefo.
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