home · Planning · How to calculate the purchase volume. How to calculate the minimum volume of purchases from small businesses? Why is sgoz used in legislation?

How to calculate the purchase volume. How to calculate the minimum volume of purchases from small businesses? Why is sgoz used in legislation?

A relatively new term in jurisprudence, introduced in 2013 by the federal law on the contract system. The meaning of this term is interpreted at the very end of Article 3, where it is said that the total annual volume of purchases (AGP) is the total volume of financial support focused on the implementation of purchases in the current year, and contracts concluded in the previous year, payment for which is carried out in the current financial year. year.

The term is used quite often in the law on the contract system; let’s study its main features and where it occurs.

How to calculate the total annual volume of purchases?

contracts signed last year for payments incurred this year

+

contracts signed this year and fully payable this year

+

contracts signed this year for this and subsequent years, in terms of financial obligations of the current year.

What is not taken into account when calculating the SGOD?

SGPO consists exclusively of payments that the customer spends on the implementation of procurement procedures for goods, works, and services.

Thus, the SGOZ does not include:

  • expenses for wages of employees, travel and other payments provided for by regulations of the Russian Federation;
  • payment of taxes, fees and other obligatory payments to the budget system;
  • compensation for harm caused by the customer during the implementation of activities is not taken into account when calculating the SSP;
  • received from income-generating activities and other funds with which the customer pays for contracts under Law No.

Procurement plan, schedule

The norms of the law and the functionality of the Unified Information System in the field of procurement stipulate that the customer must write down the SGOZ forms, which will later help in the preparation of reports and other calculations required for the work.

Report on small businesses

The legislator has established the customer’s duty to carry out purchases among small businesses in quantities exceeding fifteen percent of the public health reserves. But there are exceptions. When calculating the volume of purchases from small businesses, the SGOZ does not summarize the procedures carried out under Part 1 of Article 93 of 44-FZ to ensure the defense capability and security of the state, services for providing loans, work in the field of nuclear energy and procedures carried out in a closed way .

Thus, the share of purchases from small businesses should exceed fifteen percent of the sum of the initial (maximum) prices of all competitive procedures (with rare exceptions) carried out by the customer.

Contract service

If the customer’s SGOZ exceeds 100 million rubles, he has the right to create a contract service. This possibility is not an obligation, therefore the creation of this structural unit is only the right of the customer. Therefore, in the case of SGOZ exceeding 100 million rubles, the customer has the right to limit himself to the appointment of a contract manager.

Quote requests

Article 72 of 44-FZ establishes the possibility for the customer to conduct purchases in the form of a request for quotation. At the same time, the amount of the annual volume of purchases in the form of requests for quotation should not exceed ten percent of the SGOZ and amount to more than 100 million rubles.

Purchasing from a single supplier

Everyone’s favorite “direct contracts”, or purchases up to 100 thousand rubles. The legislator prudently provided such an opportunity - to purchase in small volumes without carrying out procedures. But at the same time, he strictly limited it to no more than five percent of SGOZ or no more than 2 million rubles.

Thus, the concept of the total annual volume of purchases is not found very often in the law on the contract system, but it greatly influences the activities of the customer.

At the last corporate training on procurement budgeting with training participants, we examined an approach to modeling a procurement plan. What do I mean by “procurement plan modeling”? As everyone knows, any item in an enterprise’s budget is based on sales plans. Procurement plans are no exception.

After the purchasing department has been provided with a sales plan for the year broken down by month, purchasing managers need to determine what amounts of purchases they must make in a given month in order to ensure that the goods meet their sales targets.

I think everyone will agree that the main criterion for the effectiveness of investments in inventories is the profitability of investments in inventories, which is determined by the formula:

PR.SKL. = VP / avg.SEB.SKL.,

where PR.SKL. – profitability of warehouse stocks (%),

VP – gross profit (cu),

avg.SEB.SCL. – average cost of warehouse inventory (the sum of the cost of warehouse inventory at the beginning and end of the month, divided by two).

In turn, inventory profitability can also be broken down using two indicators: inventory turnover ratio and sales profitability (margin). Multiplying these indicators ultimately gives the result of the profitability of investments in inventories.

Based on the above, in order to determine the planned purchase amount, we can focus on the turnover ratio and sales profitability required for the company. The profitability of a company's sales is usually determined based on recent sales history and is fixed for the new period (there are exceptions). That is, if in the last quarter we sold goods with a margin of 30%, then in the next quarter there is no point in planning a margin level of 40%, 50% and higher, since in this case the company will be uncompetitive in the market on price. Therefore, we conclude that it is quite easy for us to determine the level of planned margin. It is also worth noting that it is almost impossible for a company to radically change the profitability of sales for certain products in a short period of time.

As for inventory turnover ratios, this indicator cannot be constant throughout the year. If you superimpose two graphs, a graph for seasonality ratios and a graph for inventory turnover ratios, you will see that turnover ratios behave throughout the year in the same way as seasonality ratios. In other words, the turnover ratio also has a kind of seasonal nature. For clarity, see the example below.

The graph shows average seasonality and turnover rates for a 3-year period.

Thus, also from past sales history over several years, we can determine what average inventory turnover ratio we can expect in each month.

So, at the beginning of the period we know the following planned indicators for each month:

  • sales plan (cu),
  • planned sales profitability (%),
  • planned inventory turnover ratio,
  • actual amount of warehouse inventory at the beginning of the period (cu),
  • cost factor

Using these indicators, we can calculate the planned purchase amount. To derive a formula for calculating the planned purchase amount, we use the formula for determining inventory turnover (annualized):

After detailing the components of the formula for calculating the inventory turnover ratio and 5-6 actions to transfer the components of the formula to different parts of the equation, we obtain a formula for determining the planned purchase amount:

Where PRODUCTION PLAN– planned sales amount for the month (cu),

MARGIN– planned margin level (sales profitability) for the month,

k rev. pl.– planned inventory turnover ratio for a specific month reduced to annual terms,

self.skl.n.m.– actual cost of warehouse inventory at the beginning of the month (planned estimated cost of warehouse inventory at the beginning of each subsequent month),

k seb.– product cost coefficient, calculated using the formula – (transportation costs + purchase price) / purchase price.

You will find a detailed example of calculating a procurement plan in the file, which you can download by providing brief information about yourself.

How to calculate the minimum volume of purchases from SMP, SONO

In the article we will tell you 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. 30 of the Federal Law of 04/05/2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" (hereinafter referred to as 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 for in Part 4 of Art. 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 introducing a unified information system - on the official website (Part 5, Article 112 of Law No. 44-FZ). B such a customer report includes information on concluded contracts with small businesses, socially oriented non-profit organizations, as well as information on the failed identification of suppliers (contractors, performers) with the participation of small businesses, socially oriented non-profit organizations. We will consider the calculation of the minimum volume of purchases among SMEs, SONO. using the example of filling out a report on the volume of purchases from small businesses (SMB), socially oriented non-profit organizations (SONO). The procedure for preparing the report specified in Part 4 of Article 30 of Law No. 44-FZ, its placement in the unified information system, the form specified. of the report are determined by the Government of the Russian Federation (Part 4.1, Article 30 of Law No. 44-FZ). Decree of the Government of the Russian Federation dated March 17, 2015 No. 238 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 unified information system (hereinafter referred to as the Rules) and the requirements for filling out the report form 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 volume of purchases of the customer for the reporting year specified in clauses. "a" clause 2 of the Requirements, and the total amount of financial security for payment of contracts in the reporting year specified in clause. "b" clause 2 of the Requirements (thousand rubles).
In turn, according to paragraphs. "a" clause 2 of the Requirements, 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 constitutes a state secret (thousand rubles). In this case, it is 237,529.23 thousand rubles. In accordance with paragraphs. "b" clause 2 of the Requirements in position 2 of the Form indicates the total amount of financial support for payment of contracts in the reporting year as part of the procurement provided for in 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 credit services (thousand rubles); the volume of financial support 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 for contracts concluded to perform work in the field of atomic energy use (thousand rubles); the amount of financial support for payment in the reporting year for contracts concluded based on the results of closed methods for identifying suppliers (contractors, performers) (thousand rubles).
Example
The customer's SGDO for 2015 is 237,529,228.61 rubles; The amount of contracts concluded in accordance with Part 1 of Art. 93 (points 1, 4, 6, 8, 22, 29) - RUB 11,971,821.92; The amount of contracts concluded on the basis of clause 25, part 1, art. 93 - 122 453 574.88 rub. Let us assume that all funds allocated to pay for 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 support for payment of contracts in the reporting year as part of the procurement provided for in Part 1 of Art. 93 of Law No. 44-FZ. In this case it is: RUB 11,971,821.92. + 122,453,574.88 rub. = 134,425,396.80 rub. = 134,425.40 thousand rubles. That is, in position 2 of the Form it should be indicated: 134,425.40 thousand rubles. In position 3 of the Form you must indicate: 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 in this way: 103,103.83 thousand rubles. * 0.15 = 15,465.57 thousand rubles.

When calculating the SGOD, the following must be taken into account.

Firstly, the calculation of SGDO includes exclusively contract amounts, that is civil contracts concluded by the customer in accordance with the provisions of Law No. 44-FZ, the subject of which is the supply of goods, performance of work, provision of services (including the acquisition of real estate or rental of property) (Clause 3, Part 1, Article 1 of Law No. 44-FZ). Any other monetary amounts (for example, payments of funds to employees in accordance with the Labor Code of the Russian Federation, payments under contracts not subject to Law No. 44-FZ (Part 2 of Article 1 of Law No. 44-FZ), etc.) are not included in the calculation of SGOZ.

In particular, according to the Ministry of Finance of Russia, contracts concluded by unitary enterprises before January 1, 2017 in accordance with the requirements of Law N 223-FZ and payable after this date are not subject to inclusion in the State Defense Order (see letters dated 09.11.2017 N 24- 04-07/58546 and dated 09/29/2017 N 24-01-10/64059).

In a letter dated December 29, 2016 N D28i-3495, a similar conclusion was made by specialists of the Ministry of Economic Development of Russia regarding the inclusion in the SGOZ of an institution that changed its type from autonomous to budgetary, the amounts for payment of contracts concluded by this institution in accordance with the provisions of Law N 223-FZ before the change in type .

Secondly, the calculation of the SSP includes the amounts of all contracts, regardless of the results of which method of determining the supplier (performer, contractor) they were concluded, since there are no reservations on this issue in clause 16 of Art. 3 of Law No. 44-FZ does not contain. In particular, the calculation of SGDO includes the amounts of contracts concluded on the basis of clause 4, part 1, art. 93 of Law No. 44-FZ (see letter of the Ministry of Finance of Russia dated June 16, 2017 No. 24-01-09/37707).

Thirdly, according to paragraph 3 of Art. 3 of Law N 44-FZ procurement is a set of actions carried out by the customer and aimed at meeting state or municipal needs, which begins with identifying the counterparty and ends with the fulfillment of obligations by the parties to the contract. If, in accordance with Law No. 44-FZ, there is no provision for posting a notice of procurement or sending an invitation to take part in determining the counterparty, the procurement begins with the conclusion of a contract and ends with the fulfillment of obligations by the parties to the contract. From this it can be seen that procurement always implies the conclusion of a contract, and by “purchase amount” we mean the contract price. At the same time, the price of the contract from the point of view of the Civil Code of the Russian Federation, on which Law No. 44-FZ is based (Part 1, Article 2 of this Law), is the entire amount paid under the contract, regardless of whether it includes VAT or not (even Moreover, it depends on the taxation system of the counterparty, which may change).

Fourthly, if, based on the results of identifying counterparties, money savings have been generated during the year, then it is unlawful to calculate the SSP taking into account the funds actually spent on paying for contracts in the current financial year (see explanations on issue 1.6 of the letter of the Ministry of Economic Development of Russia dated June 11, 2015 N D28i -1757, paragraph 1 of the letter of the Ministry of Economic Development of Russia dated December 31, 2014 N D28i-2898, letter of the Ministry of Economic Development of Russia dated December 9, 2014 N D28i-2708). In connection with a change in the price of a specific contract or its termination, the SGOZ is also not recalculated (see letter of the Ministry of Economic Development of Russia dated April 21, 2017 N D28i-1632).

Thus, the SGZ in any single calendar year, as a general rule, should be defined as the approved total amount of financial support in accordance with the limits of budgetary obligations or the plan of financial and economic activities for payment of civil agreements (contracts) in this year, regardless of in which year and how such contracts were concluded. Procurement shares by requesting quotes and from a single counterparty are determined as a percentage of the amount of the public procurement contract.

Example

In 2017, the customer concluded contracts worth 3 million rubles, of which in 2017 the customer paid 2.5 million rubles to counterparties, 500 thousand rubles are paid in January 2018. In 2018, the customer enters into contracts worth 5 million rubles, of which, according to the terms of the contracts, the customer is obliged to pay 3 million rubles to counterparties in 2018, and the remaining 2 million in 2019. The customer does not plan to conclude other contracts in 2018.

SGOZ for 2018 = 500 thousand rubles. + 3 million rubles = 3.5 million rubles.

In our opinion, when determining the balance of the procurement share (limit) by requesting quotations from a single counterparty without additional grounds, as specific purchases are made, the amounts payable for each specific contract in this year.

That is, if, for example, a contract under clause 4, part 1, art. 93 of Law N 44-FZ was concluded in 2017, but part of the payments under it is made in 2018, then from the limit for 2017, determined on the basis of the 2017 State State Defense Order, only the amount payable in 2017 is deducted, and the amount payable in 2018, is deducted from the limit determined on the basis of the 2018 State Health Insurance Fund.

We were unable to find any official explanations and (or) law enforcement practice that would confirm this position. However, this is precisely the approach that is used when determining the volume of purchases from small businesses and socially oriented non-profit organizations (see paragraphs “e”, open this document right now or request via the Hotline in the system.

The state policy to support small businesses is also reflected in Law No. 44-FZ. Budgetary organizations were obliged to carry out part of their purchases from small businesses (hereinafter referred to as SMB). The minimum volume of purchases from SMP is established by law at 15% of the total annual volume of purchases (hereinafter referred to as SGPO). To determine the supplier when purchasing from SMP, competitive methods are used, for example, open tender, two-stage tender, electronic auction and others. In addition, it is possible to establish a requirement for a procurement participant who is not an SMP that he is obliged to engage as a subcontractor those who are such. Such purchases are equivalent 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 SME, while the customer is not obliged to check the accuracy of this declaration.

STEP 1. Determine SGOZ

The calculation can be done using the following formula:

SGOZ = a + b + c,

where a is the amount under contracts that were concluded in previous years, but payment for them will be made in the current year;

b - the amount for contracts that were concluded in the current year and must be executed and paid also this year;

c - the amount for 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 SGOZ does not include amounts for contracts, the notice of conclusion of which was posted on the government 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) - notice of the auction was posted on the government procurement website in 2013;
  • in 2014 - in the amount of 400,000 rubles (payment under the contract must 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 SGOD for 2014 will be calculated as follows:

SGOZ = 400,000 rubles + 500,000 rubles = 900,000 rubles.

STEP 2. Subtract exceptions

According to the law, in order to calculate the volume of purchases from SMP, it is necessary to exclude from the SGOZ 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, the preschool educational institution "Beryozka" entered into a contract with a single supplier for the amount of 300,000 rubles. The SGDO for 2014 is 5,000,000 rubles.

The amount for calculating the minimum volume of purchases from 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 SMP.

Note! The amount of purchases from SMP may change throughout the year. This is due to the fact that during the financial year, contracts may be concluded with single suppliers as a result of failed competitive procedures for identifying a supplier (clause 25, part 1, article 93 of the law). And financing for these contracts is not included in the State Public Provisions for determining the norm of purchases from the SMP. Therefore, you will have to recalculate the resulting purchase rate.

Example

The preschool organization "Beryozka" must carry out a state order from 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 concluded with a single supplier in the amount of 500,000 rubles. Accordingly, to calculate 15%, the amount will no longer be 4,700,000 rubles, but the amount of 4,700,000 rubles - 500,000 rubles = 4,200,000 rubles. And the purchase rate itself from SMP will be 630,000 rubles.

STEP 4. Report

Before April 1, it is necessary to place a report on contracts concluded with SMP in the Unified Information System. It also needs to include information about failed procedures when determining a supplier with the participation of the SMP. The form of this report and the procedure for its publication must be developed by the Government of the Russian Federation.

How to calculate the volume of purchases from SMP automatically?

This is done using the free version of the Economy Expert program. You can download the program