In the practice of enterprises various kinds organizational and legal forms and areas of activity by the responsible section accounting is cost accounting, which accumulates information about the actual costs incurred for the manufacture of a particular type of finished product. In this regard, managers of business entities are looking for an answer to the question: “Actual cost is this?”

Full actual cost - what is it?

The sum of all actually incurred costs for the production and sale of a particular type of product is the actual full cost products.

Cost types

The cost can be:

• planned;
• actual.

The essence of the concepts of these types of cost is presented in table 1.

Table 1. Planned and actual cost

Cost type	Essence
Planned cost	The planned cost price is understood as an average indicator of the estimated costs for the performance of work, services or production of products for a certain planned period. This type of prime cost is planned on the basis of existing average norms for the consumption of resources (fuel, energy, materials, raw materials, labor costs, etc.) and certain, established norms for expenses for general production and general business expenses. The planned period in the formation of the planned cost can be a quarter or a year.
Actual cost	Under the actual cost is understood the totality of actually incurred costs for the manufacture of products or the performance of work (the provision of services). This type of cost is formed on the basis of actually incurred production costs.

Formula for calculating actual cost

To determine the actual cost of accounting objects, a method called "normative" is used. This method is based on the formation of the cost at the beginning of the reporting period according to the norms in force for this period. And then, at the end of the reporting period, the planned cost is subject to adjustment for the amount of deviations from the standards identified in the process production process manufacture of finished products.

The actual cost of finished products, the calculation formula and an example are presented in Table 2.

Table 2. Example of calculating the actual cost

From the calculations presented in Table 2, we can conclude that the actual cost indicator (indicator 3) is found by adding the planned cost calculated on the basis of established consumption rates (indicator 1) and the deviations of the received actual cost data from the planned ones (indicator 2, which can be presented in in the form of savings and have a negative sign (indicator 2a) or in the form of overspending and have a positive sign (indicator 2b)).

How to determine the actual cost of finished products, consider the example presented in Table 2. When considering the example, it can be seen that in 2015, negative deviations of 36674 thousand rubles were obtained, which means cost savings for this amount. And in 2016, positive deviations were received in the amount of 65438 thousand rubles, which means the actual overspending of resources compared to the planned values.

The actual cost is calculated according to the example given in table 2:

2015: 456,789 - 35,674 = 421,115 thousand rubles;

2016: 512,654 +65,438 = 578,092 thousand rubles

The deviation of the actual cost from the planned one can be positive, and in this case it means that more resources were spent on the production of products than planned, i.e. there was an overrun, or this indicator can be negative if the resources were spent on production production is less than planned, i.e. these resources have been saved.

Accounting for finished products at actual cost

In the accounting department of an economic entity, operations for accounting for finished products are carried out using account 43, which has the appropriate name "Finished products". The release of finished products from production at actual cost is reflected in an accounting entry, where the credit account is 20 (i.e., the release of products from the main production), account 23 (the release of products from auxiliary production), and the debit is account 43.

When a sale is made, the actual cost of goods sold is written off in the accounting department of an economic entity. In this case, the posting is drawn up as follows, where account 43 is indicated in the credit (meaning the write-off of the actual cost of the sold products), and account 90, sub-account 2 (which reflects the cost of sales) is indicated in the debit.

Finished products- these are products and semi-finished products, fully finished processing, in accordance with applicable standards or specifications accepted to the warehouse of the organization or the customer (buyer).

Goals and objectives of accounting for finished products

The purpose of accounting for finished products is the timely and complete reflection on the accounting accounts of information on the release and shipment of finished products in the organization.

The main tasks of accounting for finished products are:

Correct and timely documenting operations for the release, movement and release of finished products;

Control over the safety of finished products in storage areas.

Accounting for finished products

To summarize information on the availability and movement of finished products, account 43 "Finished products" is intended.

This account is used by organizations engaged in production activities.

Finished products can be accounted for in one of three ways:

at actual production cost;

at accounting prices (standard (planned) cost) - using account 40 "Output of products (works, services)" or without using it;

direct cost items.

Accounting for products at actual cost

If the organization decides to take into account finished products at actual cost, then in this case its accounting will be carried out only using account 43 "Finished products".

The receipt of finished products at the warehouse in this case is reflected in the following posting:

If the first method is used, then when transferring finished products to the warehouse, reflected at accounting prices (planned cost), an entry is made:

Documentation of the movement of finished products

The transfer of finished products to the warehouse is documented by the requirement-invoice (form N M-11 "Requirement-invoice") (approved by the Decree of the State Statistics Committee of Russia of October 30, 1997 N 71a).

Upon receipt of finished products at the warehouse, material accounting cards are opened in the form N M-17 "Material Accounting Card" (approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a), which are issued against receipt to a materially responsible person.

The operation for the sale of finished products is drawn up by a consignment note (standard form TORG-12).

Reflection of finished products in the balance sheet of the enterprise

Finished products are reflected in the balance sheet at the actual or standard (planned) production cost (clause 59 of the Regulation on Accounting and Accounting in Russian Federation, approved Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n).

In the balance sheet, the value of the balance of finished products not sold and not shipped to customers on the reporting date is indicated on line 1210 "Inventories".

Organizations independently determine the detail of this indicator.

For example, the balance sheet may separately provide information on the cost of materials, finished products and goods, costs in work in progress, if such information is recognized by the organization as material.

If in the current accounting finished products are reflected at the actual production cost, then in the balance sheet it is reflected at the actual production cost (debit balance of the account).

When accounting for the release of finished products at the standard (planned) production cost using an account in the balance sheet, they show the standard (planned) production cost of the finished product.

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Finished products: details for the accountant

• Realization of finished products of the institution

  Funds” reflect income from the sale of finished products? The institution has a separate structural ... accounting procedures. The actual cost of finished products is determined at the end of the month. ... No. 174n it follows that the sale of finished products, goods is reflected on the basis of commodity ... primary accounting documents for the sale of finished products (goods) corresponding to the accounting object, ... Sales operations budget institution finished products will be reflected as follows: The content of the operation ...

• Formation of the cost of finished products (works, services)

  Type of finished products (works, services) all costs directly related to the production of finished products ... for the cost of manufacturing a unit of finished products (performance of work, provision of services ... cost by distribution between types of finished products (works, services) in proportion to: . .. Accounting for operations on the formation of the cost of finished products (works performed, services provided ... 48,430) * * * The cost of finished products (works, services) is formed by state institutions ...

• Sales of finished products by an institution: features of budget and tax accounting

  Provided founding document sells finished products to customers. The income from this comes ... provided for by the founding document, sells finished products to buyers. Income from this comes ... reflection of income from the sale of finished products, the article of the analytical group of the subspecies ... of services (works) is applied ”KOSGU. The disposal of finished products when they are sold to customers is formalized ... a government agency sold finished products (wood products) to a third-party organization on ...

• Return of finished products

  Finished products returned by the buyer were registered* 43 90 The cost of products was reduced... when reflecting profit from sales of finished products in the situation considered earlier. ... there will be no profit. Guarantees of the manufacturer of finished products Often, the organization provides (in accordance with ... . * * * We examined the methodology for accounting for the return of finished products from the point of view of international standards... is included in the cost and price of finished products, then instead of adjusting the listed indicators ...

• Accounting for finished products sold under a commission agreement

  Sales, account 105 37 is intended “Finished products - other movable property of the institution” (p ... - the principal, transactions related to the sale of finished products under a commission agreement are reflected in ... services "(paragraphs 39, 150); write-off of finished of products at the planned cost price with its ... from the sale of goods of own production (finished products), excluding VAT, is recognized as income ... Amount, rubles Finished products accepted for accounting 2,105 37,340 2 ...

• Accounting for long-term contracts

  We recognize revenue and cost of finished goods RAS as of 01/01/2019 ... customers - 313,366 Dt Inventory (finished goods RAS) as of 12/31/2019 ... and the cost of IFRS for the balance of finished goods RAS as of 12/31/2019 ... - Cost 650 714 Kt Inventories (finished products RAS) as of 31.12.2019 ... while unfinished production and finished products for which there is no customer. Other than ... production (that is, the use of goods, finished goods, work in progress for the purposes of the relevant ...

• Changes in the annual forms of financial statements

  000 "Cost of finished products, works, services", 0 105 27 000 "Finished products - especially ... 105 27 440 "Decrease in the cost of finished products - especially valuable movable property", ... 105 37 440 "Decrease in the cost of finished products - other movable property of the institution”, ... 0 105 27 000 “Finished products - especially valuable movable property ...”, 0 105 37 000 “Finished products - other movable property of the institution”, ... - in the amount of the cost of sold finished products , goods (taking into account the margin on ...

General production costs should be included in the cost of finished products in proportion to the ratio calculated as the ratio of ... capacity utilization: fixed general production costs will be written off to the cost of finished products ... The enterprise generates an incomplete production cost of finished products. The cost of production includes variables ... to remain in work in progress, unsold finished products, the cost of which does not reduce tax ...

• Accounting methodology in ferrous and non-ferrous metallurgy

  Accounting and costing of finished products in certain industries. ... accounting and calculation of the cost of finished products in certain industries. ... solely for the sake of simplicity and clarity, the finished products of the second (final) processing stage are evaluated ... the content of homogeneous concentrates, which are finished products, prices are set at which ... the released concentrate under the account "Finished products" is recorded on specialized cards.. .

• About how the tax authorities did not share the costs with the taxpayer

  Employees of the main divisions that directly produce finished products. On the basis that ... in the value of the balance of work in progress, finished goods and shipped goods. So... Raw materials, as well as finished products are part of the inventories... and packaging was produced in the finished product warehouse immediately before the shipment of the products... natural gas, electricity) in the production of finished products. However, these arguments of the inspectors do not ...

• Direct and indirect tax expenses

  Employees of the main divisions that directly produce finished products. On the basis that ... in the value of the balance of work in progress, finished goods and shipped goods. So... Raw materials, as well as finished products are part of inventories... and packaging was produced in the warehouse of finished products immediately before shipment of products... electricity, gas, steam) at the cost of finished products, then perhaps judgment was...

• The right to independently determine the composition of direct costs should be used with caution

  Depreciation deductions related to the sale of finished products, carried out in the reporting (tax) ... direct costs attributable to the balance of finished products. The following was also noted. ... different quantities of finished products can be produced with different breakdowns by ... quality of components into the composition of finished products ( glass bottle) are not included, ... applied by society technological process production of finished products by heap leaching is impossible...

• Catering in an educational institution

  Sales, - finished products are reflected in account 0 105 37 000 "Finished products - other ... movable property of the institution." In this case, finished products are taken to ... the cost of finished products is determined at the end of the month. At the same time, the actual cost of finished products in ... 37,000 * If finished products are sold for a fee. ** If the finished product is used for needs ... the institution organizes accounting for food, finished products and food fees. ...

• Management accounting of inventories and approaches to writing off non-liquid assets

  Accounting for stocks and the formation of the cost of finished products are regulated by the Accounting Regulations ... groups of stocks: materials for production; finished products; others. Explanation of the article "Stocks" of the managerial ...: - materials for production 257,500 - finished products 331,625 - other 190,000 ... production and finished products come into accounting. For consolidated management reporting, stocks ... materials 184,571 209,130 ​​- finished products 21,445 21,445 Thus ...

• Tax accounting of operations for the processing of tolling materials

  With the transfer of materials and the return of finished products to the customer? The definition of "tolling materials" ... with the transfer of materials and the return of finished products to the customer? Legal regulation Follows... commitments; name and technical characteristics of the finished product. The parties must provide where ... materials; name and quantity of finished products; name and number of residues ... .). As a result of processing, finished products and recyclable waste are obtained, which ...

Accounting for work in progress and finished products

The actual cost of inventories manufactured by the organization is calculated based on the actual costs associated with the production of these reserves (clause 7 PBU 5/01). Accounting and formation of costs for MPZ production the organization carries out in order to determine the cost of the relevant types of products.

Thus, the actual cost of products (works, services) is a cost estimate of the materials used in the production process. natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, etc.

Accounting prices for finished and intermediate products

Clause 204 of the Methodological Guidelines for Accounting Inventories approved by Order No. 119n dated December 28, 2001 (hereinafter referred to as the Guidelines), it is allowed to apply accounting prices in analytical accounting and storage areas for finished products: actual production cost, standard cost, contract prices , other types of prices.

Accounting for finished products at actual production cost

Use of the actual production cost as the accounting price is possible only in rare cases. Namely: with single and small-scale production, mass production of a small range, provided that production costs are constant from month to month.

In other cases, it is rather problematic to use the actual production cost of a product as its accounting price. After all, the value of most of the costs that form the actual cost becomes known only at the end of the month. Such costs may include wages, depreciation of fixed assets, the amount of electricity consumed. In turn, finished products can be taken into account before the production cost is formed.

Accounting for finished products at standard cost

The accounting price can also be the standard cost of production, which includes the costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor, etc. in the production process. The standard cost can also be determined by direct cost items.

The accounting price under consideration is used mainly in industries with mass and serial production with a large range of finished products. The advantages of this price are the convenience in the implementation of operational accounting of the movement of finished products, the stability of accounting prices, as well as the uniformity of the assessment in management and accounting.

Accounting for finished products at an agreed price

If prices for products sold are stable, the contractual price may be used as the accounting price. However, in this case, the discount price will not fulfill its main function- characterize the cost of products sold.

The final choice of a specific discount price option remains with the organization.

The total cost of the finished product must equal the actual production cost of that product. And it does not matter which discount price is used. Therefore, when using accounting prices during the reporting period that differ from the actual production cost, deviations of the actual production cost from accounting prices are estimated and reflected in accounting.

Valuation of work in progress

The definition of work in progress (WIP) for accounting purposes is given in paragraph 63 of the Regulation on accounting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

It states that WIP includes products (works) that have not passed all the stages (phases, redistributions) provided for by the technological process, as well as incomplete products that have not passed testing and technical acceptance. The presence and size of WIP residues depend on the nature and duration of the technological process, as well as on the characteristics of the products. WIP balances are established by conducting an inventory.

WIP in mass and serial production may appear on the balance sheet.

• at actual production cost. It is convenient to estimate the balances of WIP according to the actual costs incurred in case of a single (individual) production of products. Until the product is finished, all the costs of its manufacture are attributed to WIP;
• according to the standard (planned) production cost. This method of estimating WIP is used in mass and serial production;
• direct cost items. In this case, all indirect costs are included in the cost of products (works, services);
• at the cost of raw materials, materials and semi-finished products. This method of estimating WIP is appropriate for material-intensive production.

The organization can choose an acceptable method of valuation of work in progress, including taking into account the valuation of finished goods. The organization fixes the chosen method in the accounting

Cost and actual cost accounting methods

The main methods of cost accounting and calculation of the cost of production in accounting are normative, per-order, per-order and per-process.

At normative method cost accounting for each product, a calculation of the standard cost of the product is made using the developed and approved cost rates. Production costs for the relevant expense items are taken into account in the context of norms and deviations from them. The actual production cost of products is determined by adjusting the standard cost of the product for deviations from the norms for each cost item.

With help this method convenient to carry out at the cost of production.

At cross-sectional method cost accounting objects of accounting are stages, each of which produces an intermediate product. This product will be reworked in subsequent redistributions or sold to the side. The last redistribution in the technological chain produces finished products. In such industries, the cost of production of each redistribution is calculated. That is, not only the finished product, but also semi-finished products. The list of redistributions is determined taking into account the peculiarities of the technological process. If in one redistribution they produce different types products, then the object of calculation is the product type.

The accounting method under consideration is more often used in mass material-intensive production, which involves the sequential processing of raw materials and materials.

At custom method accounting of costs and calculation of the cost of production, the objects of accounting are production. Direct costs are taken into account in the context of costing items for individual production orders issued for a predetermined number of products (products). The remaining costs are taken into account at the expense centers and included in the cost of individual orders in accordance with the established distribution base. The actual cost of each order is determined after its completion. Until an order is completed, all related costs are included in WIP.

This method is typical for individual and small-scale production, the performance of individual works, the provision of services. In individual production, the individual cost of each order is determined, which is the cost of the corresponding unit of production (work, service). In small-scale production, the actual unit cost is calculated by dividing the sum of the actual costs of fulfilling an order by the quantity of products manufactured for this order.

At process method cost accounting objects are separate processes in the manufacture (output) of products, in the performance of work, the provision of services as components of the entire production process. Costs are taken into account under costing items for the entire output. The average unit cost of a product (work, service) is determined by dividing the sum of all costs incurred per month by the quantity of finished products.

The method is used, as a rule, in the production of a small range of products, if, due to the characteristics of the technological process, there is no WIP.

Actual cost calculation

The actual cost of goods sold is calculated based on information about the value production costs in the reporting period.

Here is a simplified algorithm for calculating the cost of production. It includes:

1. Allocation and write-off of overhead costs.
2. Allocation and write-off of general business expenses.
3. Calculation of the cost of production of auxiliary industries.
4. Distribution of expenses of auxiliary productions.
5. Definition total amount main production costs. It is equal to the sum of direct costs associated with the production of products (performance of work, provision of services), costs of auxiliary production and indirect costs related to the activities of the main production.
6. Determining the amount of costs of the main production attributable to the balance of WIP.
7. Determination of the actual production cost of finished products (works, services).
8. Distribution of expenses for the sale of manufactured products.
9. Determination of the actual cost of goods sold.

Let's consider a number of points of the algorithm in more detail.

Actual Cost Calculation: Allocation of Overhead Costs

General production expenses are collected within a month on account 25 “General production expenses”. When distributed at the end of the month, these expenses are written off:

• to the debit of account 20 "Main production" - in terms of expenses included in the cost of production of the main production units;
• and (or) to the debit of account 23 "Auxiliary production" - in terms of expenses included in the cost of production of auxiliary production units.

The organization establishes the basis for the distribution of overhead costs on its own and fixes it in the accounting policy. The distribution base can be used:

• wages of workers engaged in the production of certain types of products;
• the cost of materials used for the production of a certain type of product;
• the total amount of direct costs associated with the production of each type of product;
• the total amount of proceeds from the sale of each type of product.

Example 1

The amount of overhead costs incurred by Mashtech LLC in September 2014 amounted to 1,200,000 rubles. According to the accounting policy of the company, general production expenses are distributed between the types of activities in proportion wages workers involved in each activity. The wages of workers employed in the main production amounted to 600,000 rubles, and in the auxiliary - 250,000 rubles.

At the end of September, the accountant must allocate overhead costs between activities. The share of the main production accounts for overhead costs in the amount of 847,058.82 rubles. , and for the share of auxiliary production - 352,941.18 rubles. (1,200,000 rubles - 847,058.82 rubles).

Dt 20 Kt 25 - 847,058.82 rubles. - general production expenses are written off in the part attributable to the main production;

Dt 23 Kt 25 - 352,941.18 rubles. - general production expenses are written off in the part attributable to auxiliary production.

Actual Cost Calculation: Allocation of General Business Expenses

The organization also establishes the rules for the distribution of general business expenses on its own and fixes it in the accounting policy.

Depending on the method of writing off these costs, there are two options for the formation of the cost of products (works, services):

• The first option is at full cost. That is, the expenses collected on account 26 “General business expenses” are distributed among various types of products and included in their cost by analogy with general production expenses;
• the second option is at a reduced cost. In this case, general business expenses at the end of each reporting period are fully debited to account 90 "Sales".

Example 2

Let's use the conditions of example 1. Let's assume that the general business expenses of Mashtech LLC in September 2014 amounted to 900,000 rubles.

Suppose that the organization generates the full cost of production. Then the organization establishes the procedure for distributing general business expenses between types of activities in the accounting policy. Let us agree that this procedure is similar to the distribution of overhead costs between activities. In this case, the accountant distributes general business expenses at the end of the month in proportion to the wages of workers employed in the main and auxiliary industries.

The share of the main production accounts for general business expenses in the amount of 635,294.12 rubles. , and for the share of the auxiliary - 264,705.88 rubles. (900,000 rubles - 635,294.12 rubles).

Dt 20 Kt 26 - 635,294.12 rubles. - general business expenses are written off in the part attributable to the main production;

Dt 23 Kt 26 - 264,705.88 rubles. - general business expenses were written off in the part attributable to auxiliary production.

An organization may maintain a reduced cost calculation. Then the accountant at the end of the month writes off the amount of general business expenses to the debit of account 90. In this case, the accountant must make the following entry:

Dt 90 Kt 26 - 900,000 rubles. - general business expenses are written off to the cost of production.

Calculation of the actual cost of products of auxiliary industries

The cost of production of auxiliary industries is calculated based on the sum of direct costs of these industries and the amount of indirect costs in the part related to the activities of such industries. In addition, the cost of WIP balances of auxiliary production is calculated. Such calculations can be performed in the same way as they are made for the main production, or in a simplified manner. It all depends on what order is enshrined in the accounting policy of the organization.

Expenses of auxiliary industries are distributed at the end of the month between industries - consumers of products of auxiliary industries. The order of distribution is fixed in the accounting policy.

Calculation of the actual production cost

The amount of actual costs incurred in the current period in connection with the production of products (performance of work, provision of services), minus the costs attributed to WIP, is the actual production cost of finished products (works, services). The actual cost takes into account the part of indirect costs and expenses of auxiliary production allocated to this type of product, the cost of losses from marriage, which is not recoverable from the perpetrators, as well as the cost of losses from shortages and damage to valuables within the limits of natural loss.

Depending on the accepted organization accounting policy, the actual cost of finished products is debited from account 20 "Main production" to the debit of accounts 40 "Output of products (works, services)", 43 "Finished products" or 90 "Sales". If the organization directs part of the finished product for its own needs, such material assets are credited at their actual production cost to the relevant accounts for accounting for these material assets.

Accounting for deviations of the actual cost of finished products from accounting prices

The current regulatory documents provide for two options for accounting for finished products in accounting accounts. The first method is using account 40, and the second is without this account. The organization fixes the choice of method in the accounting policy.

First way. If an organization uses account 40 in accounting, during the month the finished products actually released and delivered to the warehouse are valued at the standard (planned) cost and reflected in the credit of account 40 in correspondence with account 43. Sold products are reflected at the standard (planned) cost in the debit of the account 90 and account credit 43.

At the end of the month, on account 40, information is generated on products released from production (works delivered, services rendered) in two assessments:

• on debit - the actual production cost;
• for a loan - the standard (planned) cost.

Comparison of debit and credit turnovers on account 40 reveals the deviation of the actual production cost from the standard (planned). The excess of the standard (planned) cost over the actual cost in the part related to sold products (accepted work, services rendered) is reflected in the reverse entry on the debit of account 90 and the credit of account 40. Excess of the actual cost over the standard (planned) in part related to sold products (accepted work, rendered services) is reflected in the debit of account 90 and credit of account 40 with an additional entry.

Example 3

OOO Chaynik produces aluminum products. In September 2014, the actual cost of finished products amounted to 1,500,000 rubles. Its standard cost is 1,300,000 rubles. This month, products were sold, the standard cost of which is 1,000,000 rubles. There were no products left in stock at the beginning of the month.

The accountant made the following entries:

during September 2014

Dt 43 Kt 40 - 1,300,000 rubles. - reflects the standard cost of finished products;

Dt 90 Kt 43 - 1,000,000 rubles. - written off the standard cost of goods sold;

Dt 40 Kt 20 - 1,500,000 rubles. - reflects the actual cost of finished products;

Dt 90 Kt 40 - 153,846.15 rubles. [(1,500,000 rubles - 1,300,000 rubles) : 1,300,000 rubles x 1,000,000 rubles] - the deviation of the actual cost of goods sold from the standard is written off.

The second way. If the accounting policy of the organization does not provide for the use of account 40, the amounts of the actual cost of products completed by production and transferred to the warehouse are debited from account 20 directly to the debit of account 43.

Posting to account 43 and writing off from it of manufactured products is carried out at discount prices. Deviations of the actual cost from accounting prices are calculated at the end of the month. The difference between the actual cost and the cost of finished products at accounting prices is reflected in a separate sub-account "Deviations of the actual cost of finished products from the book value" to account 43. At the same time, the amount of deviations related to the sold finished products is written off to the sales accounts. The procedure for calculating this amount includes determining:

• the amount of deviations attributable to the balance of finished products at the beginning of the month;
• the amount of deviations for products received from production for the month;
• cost at accounting prices of the balance of finished products at the beginning of the month;
• cost at accounting prices of products received from production for the month;
• the ratio of the total amount of deviations from the actual cost to accounting prices: (p. a + p. b): (p. c + p. d);
• cost of products sold at discount prices;
• the amount of deviations attributable to sold products: (p. e x p. e).

Example 4

Let's use the conditions of example 3. Suppose that the accounting policy of the organization does not provide for the use of account 40. In this case, the accountant must make the following entries:

during September 2014

Dt 43 sub-account "Standard cost of finished products" Kt 20 - 1,300,000 rubles. - reflects the standard cost of finished products;

Dt 90 Kt 43 sub-account "Standard cost of finished products" - 1,000,000 rubles. - written off the standard cost of goods sold;

Dt 43 sub-account "Deviations of the actual cost of finished products from the book value" Kt 20 - 200,000 rubles. (1,500,000 rubles - 1,300,000 rubles) - reflects the deviation of the actual cost of finished products from the standard;

Dt 90 Kt 43 sub-account "Deviations of the actual cost of finished products from the book value" - 153,846.15 rubles. — written off the deviation of the actual cost of goods sold from the standard.

The amount of deviations attributable to products sold is taken into account when determining the actual cost of products sold. Deviations related to the balance of finished products in the warehouse continue to be listed on the sub-account "Deviations of the actual cost of finished products from the book value" of account 43.

Selling costs

Expenses related to the sale of products (works, services) are accounted for within a month on account 44 “Sales Expenses”. At the end of the month, these expenses are written off in the part related to products sold to account 90. Sales expenses can be distributed between individual types of products on a monthly basis based on their weight, volume, production cost or other indicators.

If the moment of shipment and the moment of transition to the product do not coincide, the costs are distributed between the shipped and sold products. For this, it is defined:

• the amount of sales expenses attributable to the balance of shipped but not sold products at the beginning of the month;
• the amount of sales expenses incurred in the current month;
• the value at accounting prices of the balance of shipped but not sold products at the beginning of the month;
• cost at accounting prices of shipped products per month;
• average percentage of sales expenses: (p. a + p. b): (p. c + p. d);
• cost at accounting prices of products sold in the current month;
• the amount of sales expenses to be written off to account 90: (p. d x p. e).

Example 5

Suppose that the expenses for the sale of Mashtekh LLC in September 2014 amounted to 560,000 rubles. The balance of expenses for the sale of the previous month is 23,000 rubles. The cost at accounting prices of the balance of shipped but not sold products is 300,000 rubles. The cost at accounting prices of products shipped in the current month is 950,000 rubles. The cost at accounting prices of products sold in September 2004 is 1,200,000 rubles.

The average percentage of sales expenses in September 2014 was 0.4664 [(560,000 rubles + 23,000 rubles) : (950,000 rubles + 300,000 rubles)].

The amount of sales expenses to be written off in the current month is 559,680 rubles. (1,200,000 rubles x 0.4664).

Dt 90 Kt 44 - 559,680 rubles. - written off the costs of sale on the cost of production.

The total cost of goods sold at book prices, the sum of the variances attributable to the goods sold and the amounts of selling expenses attributable to the goods sold represent the actual cost of goods sold.

Social protection is a system of legislative, economic, social and other guarantees that provides all able-bodied citizens with equal rights and working conditions, and disabled (socially vulnerable) layers - benefits in the use of public consumption funds, direct material and socio-psychological support in all forms .

Social support is temporary or permanent measures of targeted support for certain socially vulnerable categories of citizens.

Social protection and social support citizens are the prerogative of the state. the federal law"About general principles organizations of local self-government in the Russian Federation "2003 refers to the competence municipal districts and urban districts in this area only guardianship and guardianship, and the competence of the settlements is to assist in establishing guardianship and guardianship over the residents of the settlement who need it. However, the main part of the concerns for social support of citizens is traditionally carried out by local governments as state powers. Due to the lack of state funding, local budgets bear a significant share of the costs of social support for the population.

The main forms of social support for certain groups of the population are: cash benefits, in-kind assistance (food, clothing), benefits (discounts) when paying for a number of services, subsidies (target funds for paying for services), compensation (reimbursement of some expenses).

Municipal policy in the field of social protection and social support of the population is the implementation of its own and transferred (federal and regional) state powers to organize a set of measures aimed at preventing certain vulnerable groups of the population and citizens from falling into the zone of extreme social disadvantage. The formation and implementation of local policies in the field of social support for the population are carried out within the framework of targeted assistance to specific groups of the population and individual citizens.

The main criteria for providing social support to certain categories of citizens at the municipal level are: 1) low level of material security. If the per capita income of a person (family) is below a certain legally established normative value, this person (family) needs social support. The normative value of per capita income is determined by the price of the consumer package, which characterizes the subsistence minimum per family member (or single citizen) for a given period of development of society; 2) disability, the consequence of which is the impossibility of self-service; 3) loss of housing and property.

• Disabled: pensioners, children, disabled people, citizens who are in the care of the state (in nursing homes, disabled people, etc.);
• · Poor;
• · Caught in extreme situations: (unemployed, refugees and migrants, without a fixed place of residence, victims of emergency situations (fires, floods, earthquakes, radiation exposure, etc.).

For each of the listed categories, the state develops specific social protection programs, and at the local level - social support programs.

To implement municipal policy in the field of social support for the population, various institutions are being created in municipalities social service, and in the structure of local administrations - bodies (departments, committees, departments) of social protection (Figure 4).

Social services are provided by social service institutions free of charge and for a fee. Free social services are provided in volumes determined by regional standards of social services. Paid social services are provided in the manner prescribed by the Government of the Russian Federation. According to the Federal Law "On the Fundamentals of Social Services for the Population in the Russian Federation", social service institutions - both municipal and otherwise - enjoy preferential taxation in the manner prescribed by taxation legislation.

Figure 4 - Subjects of social support of the population in the municipality

Financing of the municipal sector of the social service system is carried out at the expense of subventions from the federal budget and the budgets of the constituent entities of the Russian Federation, directed to the municipal budget for the maintenance and development of a network of social service institutions, as well as for payment of state-guaranteed social services included in federal and regional lists. The amount of subventions will be determined annually upon approval of the respective budgets.

In modern legislation, there is a tendency to transfer the execution of social service functions from the municipal level to the level of the constituent entities of the Russian Federation. The consequences of this are ambiguous. On the one hand, the transfer of social service functions to the subjects of the Russian Federation makes this system less dependent on the specific situation in each municipality. On the other hand, the activity of local communities in solving social problems is decreasing, the effectiveness of responding to the various interests and aspirations of local communities and individual citizens in the field of social protection is decreasing.

Introduction

How professional activity social work for more than a century of history has accumulated a huge amount of empirical material, the theoretical understanding, generalization and systematization of which opens up new prospects for practice in terms of increasing its efficiency and effectiveness. The relevance of the topic is due to the fact that the system of social protection of the population is currently understood as a set of legally established economic, social, legal guarantees and rights social institutions that ensure their implementation and create conditions for maintaining the livelihood and active existence of various social strata and groups of the population, primarily the socially vulnerable.

One of the main tasks of social work at the present time is the further development and improvement of the existing forms, methods, methods and techniques of activity used by a specialist to solve the social problems of clients, stimulating the activation of their forces to change an unfavorable life situation.

The purpose of the work is to study the development of the system of social protection of the population. To achieve this goal, the following tasks have been set:

.The study of the theoretical foundations of the development of the system of social protection of the population, to study the concept of "social protection" and "social security of the population."

.To study federal and regional legislation, municipal and state regulations governing relations in the development of social protection of the population.

.Research the practice of municipalities Sverdlovsk region to address issues of development of social protection of the population.

.To analyze the achievements and shortcomings of the municipal administration for the development of social protection of the population.

.To form conclusions and develop recommendations for further improvement of the development of the system of social protection of the population in the city of Nizhny Tagil.

The subject of the research is the study of social protection of the population at the state and municipal levels.

The object of the study is the Sverdlovsk region, the city of Nizhny Tagil.

A comprehensive course work consists of an introduction, three chapters, a conclusion and a list of used literature and sources, as well as applications.

In preparation term paper used works such as: State and municipal government. Handbook / Ed. N.I. Glazunova, Yu.M. Zabrodina, A.G. Porshnev; Law and social protection of the population (social security) - Lepikhov M.I.: Dictionary - a guide to social work/ Ed. E.I. idle; The system of municipal government: Textbook for universities / Ed. V.G. Zotov; Social work / Under the general editorship of V.I. Kurbatov. Series "Textbooks, study guides»; Social Encyclopedia / Ed. count A.P. Gorkin, G.N. Karelova, E.D., Katulsky and others; Functions and powers of municipal government: Textbook-method. materials / Comp. D.V. Osintsev; Economic bases of social work. Panteleeva T.S., Chervyakova G.A. Textbook for university students, etc. a more detailed list of references and sources is shown on the last pages of the term paper.

CHAPTER 1. Theoretical basis development of the system of social protection of the population, the concept of "social protection" and "social security of the population"

social protection municipal

1.1 Basic concepts, essence and significance of the development of the system of social protection of the population

Modern Russia is undergoing a transition period that has affected all spheres of the country's socio-economic life, causing the emergence of many socially unprotected sections of the population - the unemployed, refugees and internally displaced persons, the disabled, etc. Under these conditions, the social protection of the population, or protection from risks through comprehensive assistance to a person from the state in solving various problems throughout his life, is of key importance, consistent with the social policy pursued in Russia.

In accordance with the Constitution of the Russian Federation of December 12, 1993, the Russian Federation (RF) was proclaimed a social state. Its most characteristic features are reflected in the ongoing social policy, which, according to Art. 7 of the Constitution of the Russian Federation, is aimed at creating conditions that ensure a decent life and free development of a person. Social policy is a sphere of practical implementation of the most important function of the state to create conditions that provide each member of society with the realization of his needs, taking into account the value system approved by society, and therefore the center of social policy is always a person who simultaneously acts as its goal, subject and subject.

Social protection of the population at the present stage is the most important and priority direction of the social policy of the Russian Federation, being a system of principles, methods, legally established by the state of social guarantees, measures and institutions that ensure the provision optimal conditions life, satisfaction of needs, maintenance of life support and active existence of the individual, various social categories and groups; a set of measures, actions, means of the state and society directed against situations of risk in the normal life of citizens other circumstances.

Social protection of the population in is a set of socio-economic measures carried out by the state and society and ensuring the provision of optimal living conditions, satisfaction of needs, maintaining life support and active existence of the individual to various social categories and groups, as well as a set of measures aimed against risk situations in normal life citizens, such as illness, unemployment, old age, loss of a breadwinner. It represents a set of measures to ensure a state-guaranteed minimum level of material support for socially vulnerable segments of the population during the period of economic transformation.

The system of social protection of the population at the present stage includes:

social Security;

social insurance;

social support (help).

Social protection of citizens is carried out at the expense of federal and local budgets, specially created funds for social support of the population, non-state funds.

The main principles of social protection of the population are humanity, social justice, targeting, comprehensiveness, ensuring the rights and freedoms of the individual. The need to improve the system of social protection of the population is caused by the transition to market relations in society.

The main goals of social protection of the population are as follows:

) getting rid of absolute poverty, when the average per capita total family income is below the subsistence level;

) provision of material assistance to the population in extreme conditions;

) promoting the adaptation of socially vulnerable groups of the population to the conditions of a market economy. One of the elements of social protection of the population in the crisis conditions of transition to market relations is social assistance, provision in cash or in kind, in the form of services or benefits provided subject to social guarantees legally established by the state; a set of social services, medical - social, socio - economic, social - household, socio - psychological, social - pedagogical and other support of a person from state and non-state structures during his crisis, in difficult life situations.

Provision of public social assistance carried out in the following ways:

) cash payments (social benefits, subsidies, compensations and other payments);

) in-kind assistance (fuel, food, clothing, footwear, medicines and other types of in-kind assistance). Social assistance performs the function of assistance for poverty to certain groups of the population in extreme conditions; is in the nature of periodic and one-time cash supplements to pensions and benefits, in-kind payments and services in order to neutralize critical life situations, adverse economic conditions. Social assistance (support) is carried out at the expense of local authorities, enterprises (organizations), extra-budgetary and charitable funds in order to provide targeted, differentiated assistance to those in need.

Social security is a system of legal, economic and organizational measures created by the state, which are aimed at compensating or minimizing the consequences of changes in the material and (or) social status of citizens, and in cases provided for by the legislation of the Russian Federation, other categories individuals due to the occurrence of circumstances recognized by the state as socially significant (insurance risks). Social insurance - part state system social protection of the population, the specifics of which is the insurance of working citizens against a possible change in material and (or) social status, including due to circumstances beyond their control.

Compulsory social insurance is a system of legal, economic, organizational measures created by the state aimed at compensating or minimizing the consequences of changes in the material and (or) social status of working citizens, and in cases provided for by the legislation of the Russian Federation, other categories of citizens due to their recognition as unemployed, industrial injury or occupational disease, disability, illness, injury, pregnancy and childbirth, loss of a breadwinner, as well as the onset of old age, the need to obtain medical care, sanatorium - resort treatment and the onset of other established insurance risks subject to compulsory social insurance.

Today, there are 4 types of compulsory state social insurance in the Russian Federation:

) pension insurance;

) social insurance in case of temporary disability;

) social insurance against industrial accidents and occupational diseases;

) health insurance;

the most important integral part social protection of the population is an institution of bodies of social work. The purpose of their activity is to carry out the policy of the state aimed at establishing stable and orderly links between the various levels of the organizational system, designed to form social relations in society, to provide citizens with potential life benefits to meet their needs, to develop economic independence in management.

The objects of management in the system of social protection of the population are institutions and organizations, labor and educational teams of this system, as well as relations between people. The subjects of management are bodies directly involved in the problems of social assistance to the population (ministries, committees, departments, administrations, departments of social protection of the population, labor collectives). The main function of bodies, institutions of social protection of the population (SPS) is to improve the activities of its various structural elements, regulated by certain norms and controlled social institutions to ensure the achievement of the set goals.

Main levels of social work bodies:

federal level (republic);

labor collective;

non-state (charitable) public organizations;

An important role in the system of social protection of the population is played by trade unions, administration and various forms of self-government in labor collectives.

In general, the purpose of the social protection system is manifested in its general functions:

The economic function is expressed in the provision of material support by citizens in a difficult life situation, in promoting the development social production in general and individual sectors of the national economy, the economic recovery of priority development zones.

Political function aimed at rapprochement social level various segments of the population, creating conditions that ensure a decent life for every person. It is designed to stabilize social relations.

The demographic function contributes to stimulating the growth of the country's population, the reproduction of a healthy generation, and the growth of life expectancy.

Social - rehabilitation function is associated with meeting the needs of the elderly and disabled citizens. It is expressed in the creation of conditions conducive to the preservation of their legal status and health care for all citizens.

The first direction of social protection is the social protection of children, childhood and adolescence, which is focused on creating conditions for the life and development of children that allow all children, regardless of which family they were born and live in, to have the best opportunities for maintaining health, material well-being, free accessible education, preschool and school education, harmonious spiritual and moral development, realization of one's abilities.

The second direction of social protection is the social protection of the able-bodied population, designed to “provide for the creation of conditions that ensure a balance of the rights, duties and interests of citizens, when a person can fully realize the ability to be economically independent, while not infringing on the interests of fellow citizens and participating in social assistance needy." Labor, its remuneration and, as a result, monetary savings, acquired securities and real estate should become the main sources of income and social well-being of a person. A working person must be sure that the most difficult life situations - illness, a temporary period of unemployment or other problems that infringe on his economic independence and social well-being, will be overcome if he makes his own efforts, since there are all conditions for this in the country.

The third direction of social protection is the social protection of disabled citizens, which should be aimed at the humanization of all spheres of life of these people. It is unacceptable that any of them feel like an extra person, burdening loved ones, society. Everyone should, as long as possible, retain the desire and ability to live in a family, actively participate in the economic, political, cultural development of society, enjoy all its benefits and, if possible, increase them.

The fourth direction of social protection is the social protection of the family. Social protection of the family at the present stage is the most developing area of ​​social protection, since it is in the family that all social problems characteristic of modern Russian society are reflected, and these problems are always specific, since they are directly related to the type of family.

The organization of the implementation of these areas of social protection of the population is determined by normative - legal framework social protection of the population in the Russian Federation.

2 Basic principles for municipal management in the development of social protection of the population

One of the main tasks of local governments is the formation and implementation of municipal social policy.

Municipal social policy is a system of goals, objectives and mechanisms for their implementation, aimed at providing the population with social services, at maintaining and developing social sphere municipality.

Municipal social policy is built in line with the social policy of the state and in cooperation with the authorities state power, primarily with the authorities of the constituent entities of the Russian Federation. Through the municipal social policy, both the own powers of local self-government and the state powers transferred to the municipal level in the social sphere are implemented.

Municipal social policy is aimed at providing the population with social services, at the maintenance and development of the social sphere of the municipality. Municipal social policy is built in line with the social policy of the state and in cooperation with public authorities. Social policy is carried out through the interests of people and acts as a management of interests.

When developing social policy, priorities should be determined, which at this particular moment are the most urgent and urgent for society, requiring a priority decision. Municipal social policy is implemented through social planning and management through a system of social events and programs conducted by federal, regional and local authorities.

The municipal level is called upon to specify the methods, methods and mechanisms for achieving the goals defined in the framework of federal and regional social policy, in relation to the characteristics of specific territories. The task of local governments, as the closest to the population, is the direct provision of a range of social services that ensure the living conditions of a person and his reproduction.

On the basis of regional norms and standards, local self-government bodies can develop local social norms and standards that take into account the specifics of a particular municipality.

The actual volume of social services provided to the population by local governments is as follows:

comprehensive social service centers for veterans and other social groups;

social rehabilitation centers and social shelters for minors;

orphanages;

centers of psychological and pedagogical assistance to the population and so on.

Local self-government bodies also carry out activities and maintain organizational structures to combat drug addiction, child homelessness, promote the organization of employment of the population, participate in the preparation and registration labor agreements between labor collectives and employers on the territory of municipalities, in resolving labor disputes.

Local self-government plays an important role in the implementation of one of the main tasks of our time - combining the interests of the state, society and the individual into a single whole, since the main meaning, the essence of local self-government is to harmonize the rights and freedoms of man and citizen at the level of each individual individual with the interests of the state and society. It is this orientation of local self-government that meets the ideas of a modern democratic legal social state, the highest value of which is a person, his rights and freedoms.

Local self-government must be considered as multifaceted, multi-aspect and multilateral social phenomenon. Modern local self-government should be considered as a mechanism of interaction between territorial communities and the state, the main task of which is to harmonize relevant interests.

The formation of local self-government is a task not only of local self-government itself, but also of state power at all its levels.

The development of local self-government is impossible without the support of the state, its political decisions based on civil initiatives of the population. Currently, the formation of local self-government is hampered by a number of unresolved problems related to the imperfection of the current legal framework, including: the lack of federal regulatory legal regulation providing a clear implementation of a number of norms of the Constitution of the Russian Federation on local self-government; lack of a clear normative legal delimitation of powers between public authorities and local governments; internal inconsistency and lack of system in the legislation of the Russian Federation on local self-government; the inefficiency of legislative support for the financial and economic independence of municipalities; imperfection of the system of judicial protection of the interests of local self-government.

Thus, if we look broadly at the designated problem of interaction between the state and local self-government, then we can interpret the bodies government controlled and local governments as elements unified system social management, public authority, ensuring the vital activity of society as a whole. The larger the state, the more difficult it is to confine ourselves to centralized bureaucratic management, the more necessary elements of self-government are included in general management.

According to the Constitution, the issues of joint jurisdiction include the coordination of health matters; protection of the family, motherhood, fatherhood and childhood; social protection, including social security.

Such a relationship between state and self-government principles is due to deeper and more objective factors, including the degree of socio-economic maturity of society, the ratio and arrangement of social groups - class, estate, ethnic, etc., the nature of their struggle or cooperation, spiritual, national, cultural traditions, features of the geopolitical position, historical development, the demographic state of society, etc.

At present, the organization of self-government has become one of the most important political tasks.

The task of local self-government is to provide social comfort to every member of society, to realize the main slogan of the welfare state about creating a decent standard of living for a person.

This is the social meaning and purpose of local self-government in today's conditions.

CHAPTER 2 Federal and regional legislation, municipal and state regulations governing relations in the development of social protection of the population

1 Powers in the field of social protection of the population

legal science uses the term "authority" to characterize the rights and obligations of any body, official secured by legal documents. If the definition of the jurisdiction of the authority gives an answer to the question in which areas of local life it is competent, then the rights and obligations characterize the limits of the capabilities of the authority of a particular area of ​​municipal relations in a given period of time.

For the first time, the concept of “powers of local self-government bodies” is mentioned in Article 12 of the Constitution of the Russian Federation, in accordance with which local self-government bodies have the authority to independently resolve issues of local importance, and can also be vested with separate state powers.

The powers of local self-government are a list of specific rights and obligations necessary for solving problems and implementing functions local self-government in specific areas of life and on the territory of municipalities.

The competence of local self-government bodies is to provide social support to the population. Local authorities have the right to establish additional payments to pensions and benefits at their own expense.

The Federal Law of August 2, 1995 "On Social Services for Elderly and Disabled Citizens" defines the rights of local governments to create a municipal sector of social services. It includes local authorities management of social services and institutions of municipal subordination providing social services. (Appendix 1)

Local social service management bodies are responsible for ensuring its quality and accessibility, for the development of the municipal sector of social services in their jurisdictions, and also ensure control over compliance with state standards the quality of social services in the municipal and non-state sectors of social services.

Local self-government bodies provide municipal social service institutions with premises for the organization of social services, and also allocate space for the creation of specialized industries, for the employment of disabled and elderly citizens.

Local self-government bodies have the right to create municipal centers of social services in the territories under their jurisdiction. Municipal social service centers organize practical and coordinating activities for the provision of various types of social services.

Decree of the Government of the Russian Federation of July 8, 1997 No. 36 approved the Approximate Regulations on the Center for Social Services for Elderly Citizens and the Disabled. According to him, this center is non-profit organization, created in the form of a social service institution, which is under the jurisdiction of the social protection authorities of the population of the constituent entities of the Federation or municipal authorities of the social protection of the population. It carries out organizational, practical and coordinating activities for the provision of social services to elderly citizens and the disabled in the territory of the municipality. The centers are created, reorganized and liquidated by the executive authorities of the subjects of the Federation or local self-government in the territory under their jurisdiction.

Municipal social service centers are engaged in identifying elderly and disabled citizens in need of social services, determine the types of social services necessary for them, ensure their provision in semi-stationary and non-stationary conditions, provide urgent social services, and also provide the population with social and advisory assistance.

2 Legislation of the Sverdlovsk region in the field of social protection of the population

Social assistance is "a system of social relations that develops between citizens (families) with an average income below the subsistence minimum, and state bodies regarding the provision of cash payments, in-kind payments and services to citizens (families) in excess of their earnings, scholarships, pensions, benefits etc., in order to provide them with a living wage and meet their basic needs.

Social support includes measures to provide assistance to persons (families) who have an income not lower than the subsistence level, but who need additional support due to a difficult life situation.

In accordance with the Federal Law "On the General Principles of the Organization of Local Self-Government in the Russian Federation", social support is included in the jurisdiction of local self-government.

In the Sverdlovsk region, a number of laws have been adopted that establish the powers of local governments in the field of social security for the population. Regional law "On the provision of state social assistance in the Sverdlovsk region to low-income families, low-income citizens living alone, rehabilitated persons and persons recognized as victims of political repression, and other categories of citizens and the provision of social guarantees to low-income families, low-income citizens living alone." as amended on October 29, 2007 N 126-OZ (as amended on February 4, 2013) where local governments are entrusted with practical work to collect information for the regional data bank on those in need of social assistance. This work must be carried out in accordance with guidelines approved by the regional administration. Social assistance is provided in order to maintain the standard of living of low-income families, as well as low-income citizens living alone, whose average per capita income is below the subsistence level established in the Sverdlovsk Region; (Appendix 2)

Improving the legislative regulation of the mechanism for exercising the powers of local governments in the field of social protection will enhance the role of local governments in the implementation of the social policy of the Russian state.

3 Municipal regulations on the powers, functions, and tasks of the Ministry of the Sverdlovsk Region in the field of social protection of the population

One of the main normative documents in the field of social protection of the population is the “Regulation on the Ministry of Social Policy of the Sverdlovsk Region” dated May 12, 2012 N 485-PP. AT general position The decree states that the Ministry of Social Policy of the Sverdlovsk Region (hereinafter referred to as the Ministry) is a regional executive body of state power of the Sverdlovsk Region, which is part of the structure of the executive bodies of state power of the Sverdlovsk Region, participating in the implementation of a unified state policy in the field of social security and exercising powers and functions for providing public services and management in the social sphere within its competence, as well as coordinating in this area, within its competence, the activities of other executive bodies of state power of the Sverdlovsk region.

The Ministry is the authorized executive body of state power of the Sverdlovsk region in the field of social protection of the population.

In its activities, the Ministry is accountable and controlled by the Governor of the Sverdlovsk Region and the Government of the Sverdlovsk Region, and for the implementation of the laws of the Sverdlovsk Region - by the Legislative Assembly of the Sverdlovsk Region.

The Ministry in its activities is guided by the Constitution of the Russian Federation, federal laws, decrees of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation, the Charter and the laws of the Sverdlovsk Region, regulatory legal acts of the Governor of the Sverdlovsk Region and the Government of the Sverdlovsk Region, orders and orders of the Ministry of Health and Social Development of the Russian Federation, other regulatory legal acts, as well as this Regulation.

The regulation also states that the Ministry:

organizes social support and social services for elderly and disabled citizens, citizens in difficult life situations, as well as orphans, street children, children left without parental care (with the exception of children studying in federal educational institutions), social support for labor veterans, persons who worked in the rear during the Great Patriotic War 1941 - 1945, families with children (including large families, single parents), victims of political repression, low-income citizens and other categories of citizens in accordance with applicable law;

exercises control over the implementation by local governments of municipalities located on the territory of the Sverdlovsk region of the state powers transferred to them to provide compensation for expenses for paying for housing and utilities in the form of checks, including selective checks, of information necessary to calculate the amount of subventions from the regional budget to the budgets of municipalities located on the territory of the Sverdlovsk region, compliance with the procedure for providing these compensations, including checks carried out in connection with the appeals of citizens or organizations, order spending subventions;

And develops, with the participation of the regional executive bodies of state power of the Sverdlovsk region, proposals on the main directions and priorities of the state social policy in the field of providing social support measures to socially vulnerable categories of citizens based on an analysis of the socio-economic development of the Sverdlovsk region;

organizes the collection, analysis, synthesis of information and analytical materials and the formation of a database on socially unprotected categories of citizens, as well as persons entitled to receive state social assistance in accordance with applicable law;

Carries out organizational and methodological management of the departments of social protection of the population and subordinate institutions of social service, ensures the implementation of measures to develop their network and strengthen the material and technical base; etc.

CHAPTER 3. Development of the system of social protection of the population in the Sverdlovsk region Nizhny Tagil city

3.1 Regional target program "Social protection of the population and social support for the disabled in the Sverdlovsk region" for 2011-2015

According to the resolution of the Sverdlovsk region dated December 30, 2011 No. 1858-PP on the approval of the regional target program "Social protection of the population and social support for the disabled in the Sverdlovsk region" for 2011 - 2015:

The purpose of the Program is to create conditions for the development of a system of social protection and social support certain categories citizens in the Sverdlovsk region. The main goal of the socio-economic development of the Sverdlovsk region for 2011-2015 is to improve the quality of life and welfare of the population based on the sustainable growth of the economy of the Sverdlovsk region.

In the Sverdlovsk region as of January 1, 2010, 346,039 people (7.2% of the population) have the status of a disabled person. The indicator of full rehabilitation of disabled people over the age of 18 is 5.45%, partial rehabilitation - 15.7%.

The number of newly identified children - orphans and children left without parental care (2008 - 3947 people, 2009 - 3884 people), and the share of social orphans in the total number of children left without parental care (2008 - 87.4%, 2009 - 89%).

According to the Main Directorate of the Federal Service for the Execution of Punishment in the Sverdlovsk Region, 10,000 to 12,000 people are released from prison every year, of which up to 30 percent are homeless.

In the Sverdlovsk region, there are more than 5,000 citizens who became disabled due to injury (wounds, injuries, contusions) or diseases received during their military service.

Social support for veterans has always been one of the priorities in the activities of the Governor of the Sverdlovsk Region and the Government of the Sverdlovsk Region.

At present, a tense situation has developed in the Sverdlovsk region in matters of inpatient social services for elderly and disabled citizens, citizens suffering from chronic mental illness, who have partially or completely lost the ability to self-service and need constant outside care, according to the conditions of their placement in regional inpatient social service institutions.

Charity is the most important instrument of social policy.

Through charitable work:

the state receives additional resources to conduct an effective social policy;

organizations and citizens not only solve their social problems, but also get new opportunities for self-realization and active participation in the life of the community;

The introduction of modern automated processes in the system of social protection of the population of the region requires the renewal of a significant part of the physically and morally obsolete computer park, since the existing equipment does not allow working with modern software systems due to its weaknesses. specifications and conduct information exchange of data, including in electronic form. In addition, the exchange of personal data, which is an integral part of the activities of the system of social protection of the population, requires the creation of secure communication channels and ensuring their reliable functioning.

As of January 1, 2011, more than 35 thousand people were kept in the institutions of the Main Directorate of the Federal Penitentiary Service (hereinafter - GUFSIN), of which only 15 percent of the special contingent were involved in paid labor.

In 9 divisions of the GUFSIN there are no institutions of primary vocational education, which limits the possibility of convicts to receive a profession. Every year about 1,000 people are released from places of deprivation of liberty in the Sverdlovsk region without a profession.

To solve the above problems, the program-target method is used as a way to solve large and complex problems through the development and implementation of a system of program measures focused on goals, the achievement of which ensures the solution of the problems that have arisen.

The program-target method belongs to the category of problem-oriented, closely related to the solution of urgent, large-scale, long-term problems.

The expediency of solving problems by the program-target method is explained by the following reasons:

) scale, high economic significance.

Disabled people, other low-mobility groups of the population, citizens released from places of deprivation of liberty, and persons without a fixed place of residence and occupation, orphans and children left without parental care, and other categories of citizens are interested in its solution;

) complexity of problems.

It is required to solve various problems of a legal, financial, informational, organizational, investment nature;

) duration of problem solving.

The problem can be solved over the course of a number of years through the implementation of projects that are interconnected in terms of goals, in respect of which monitoring, control and evaluation of the achievement of targets, indicators, as well as the efficiency of the use of financial resources should be carried out.

The main risks associated with the program - target method of solving problems are as follows:

) inefficient management of the Program may lead to failure to achieve the goals and objectives of the Program;

To minimize possible negative consequences To solve the problem by the program-target method, it is necessary to take a number of measures, such as:

) monitoring the progress of the implementation of the activities of the Program, the implementation of the Program as a whole;

) wide involvement of the public in the implementation and evaluation of the results of the implementation of the Program;

) publicity of interim reports and annual progress reports on the implementation of the Program.

Insufficient consideration of the results of monitoring studies of the progress of the Program implementation can significantly affect the objectivity of decision-making when planning program activities, which will lead to their lack of linkage to the real situation. Mistakes in the choice of mechanisms for managerial correction of program activities can lead to insufficient coordination of the activities of customers, misuse of budget funds or their inefficient spending. Given the ongoing improvement in the economic situation in Russia and the Sverdlovsk region, economic risks can be considered moderate. (Appendix 3)

3.2 The system of social protection of the population in the city of Nizhny Tagil

Social protection in Nizhny Tagil, as well as throughout the world, is a system of measures aimed at providing and supporting the population. Each person has his own destiny, and in everyone's life certain kinds of problems can happen, which the social protection of the population can just solve.

Nizhny Tagil has a number special departments providing various support to citizens. First of all, this is the department for the payment and assignment of social benefits and compensations in Nizhny Tagil. Social protection of the population in this case specializes in providing material assistance, for example, to pregnant women. The payment of social benefits and compensations is included in the mandatory measures to provide assistance to needy and eligible citizens.

The department of guardianship and guardianship in Nizhny Tagil resolves issues related to the adoption of a non-native child into the family, who, as they say, “may become a family”. Social protection in this case extends both to guardians and to the minor citizen himself, over whom guardianship is established.

The family policy department also plays an important role in the social protection of Nizhny Tagil. The family in our country is considered as the main unit of society, therefore it is extremely important for the state to provide assistance and support to families. Social protection within the framework of family policy in Nizhny Tagil implements measures to improve conditions and improve the quality of life.

All of the above departments make up the Department of Social Protection in Nizhny Tagil.

Currently, 361,881 citizens live in the city, of which about 80 thousand are people of retirement age (about 60 thousand are women aged 55 and older, about 20 thousand men aged 60 and older); 25,406 citizens have a different disability group, of which 1,510 are children aged 0 to 18; 34937 residents have the title of "Veteran of Labor"; 6730 citizens have certificates of "Home Front Worker"; 2300 rehabilitated.

On the territory of the city there are 1005 large families in which 3271 children are brought up. The category of single mothers is made up of 3914 women who are raising 4464 children.

The work of two municipal institutions- "Health Center (sanatorium - dispensary) "Sosnovy Bor", "Center for work with veterans", aimed at providing social services for residents of the municipality.

Currently, municipal target programs have been developed and are being implemented:

· "Older generation" (2012-2014);

Measures to provide the population with social services since 2006 are part of the state social policy measures, the main factor of social development that affects the improvement of the social health of public life, and also contributes to the prevention of the risk of poverty for older people. A prerequisite for promoting effective solution tasks of forming social infrastructure, is the coordinated activity of state, public institutions and citizens acting within their powers and capabilities.

law of the Sverdlovsk Region dated 06/15/2011 N 36-OZ "On the program of socio-economic development of the Sverdlovsk region for 2011 - 2015" it is determined that the goal of improving the quality of life of older citizens is to create conditions for improving their quality of life.

In the implementation of the priority direction of the development of the city of Nizhny Tagil in order to improve the efficiency of managing social processes, first of all, the public need for the development of additional measures is determined. state support vulnerable groups of the population for whom this assistance is vital.

Since 2009, comprehensive measures to minimize the problems of the elderly population of the city have been solved using the program-target method - Decision Nizhny Tagil City Duma of December 18, 2008 N 78 adopted a municipal target program "Older generation" (2009 - 2011)".

Social significance of the Program support for the elderly in Nizhny Tagil served as the basis for the Government of the Sverdlovsk Region to approve a similar program for 2011-2013.

Taking into account that the content and priority of measures to support older citizens are in direct connection with the system of strategic goals of the Sverdlovsk region, recognizing that the problems of older people have objective reasons, are of a long-term nature, require the search for additional material, human and other resources - the formation of an ideological , legal and economic mechanisms for supporting older people, enhancing their social participation in public life for the period up to 2014 is expected under this Program. (Appendix 4)

· Comprehensive program for the demographic development of the city of Nizhny Tagil for the period up to 2015 "Tagil family". (Annex 5)

Adopted at the municipal level "Concept improvement of the demographic situation in the city of Nizhny Tagil until 2015" defines the main strategic directions for the local authorities to achieve the goals set at the federal and regional levels.

Today, at the municipal level, there are several concepts for the development of social sectors, a number of municipal targeted programs have been adopted and are being implemented, relating to the problems of the family, motherhood, healthcare, and development. physical culture and sports, youth, education, culture, directly related to the problems of demography. At the same time, the adopted federal and regional documents set the task of fundamentally changing the foundations of demographic policy in order to improve the demographic situation and, in general, improve the quality of life of the population and save the population. Therefore, it is relevant, timely and necessary to link together the existing array of concepts and plans in the light of the goal.

The Program takes into account the provisions of the Program demographic development of the Sverdlovsk region for the period up to 2025 ("Ural family").

Conclusion

In conclusion of the course work, it should be noted that the importance of the development of the system of social protection of the population can hardly be overestimated, wherever such a policy is carried out in this area. Social protection in any state is a complex system of social economic relations, designed to provide comprehensive assistance to disabled or limited able-bodied persons, as well as families whose able-bodied members' incomes do not provide a socially necessary standard of living for the family.

Effective social protection presupposes the implementation of a policy that adequately responds to the social well-being of people, capable of capturing the growth of social discontent and social tension, and preventing possible conflicts and radical forms of protest. The sphere of social policy is a part of the state policy, which by its actions alleviates the negative consequences of individual and social inequality, socio-economic upheavals in society.

The state plays an important role in organizing the social protection of the population, organizing pension services and providing benefits, social services, social assistance to families and children, preparing legislation on social protection of the population, provisions on the basics of social policy, social norms and recommendations for the development of regional social programs, providing foreign economic and international cooperation, analyzing and forecasting the standard of living various categories population.

Social protection of the population includes social security, social insurance and social assistance, consistent with the social policy of the state, which, according to the Constitution, is aimed at creating conditions that ensure a decent life and free development of a person.

The main forms of social protection of the population are pensions, social benefits, benefits for especially needy categories of the population, state social insurance, and social services. The main principles of social protection of the population are humanity, social justice, targeting, comprehensiveness, ensuring the rights and freedoms of the individual

To solve the tasks set for the development of social protection of the population in the city of Nizhny Tagil, it is necessary:

improving the procedure for interaction in the field of social policy between federal executive authorities, regional executive authorities, local governments, enterprises and organizations of various forms of ownership;

increasing the responsibility of all authorities for its implementation;

development of the non-state sector in the social protection of the population;

improvement personnel policy in the system of social protection of the population, including increasing the social protection of social workers;

organizing the licensing of the activities of non-state structures, individuals and public services engaged in the provision of social services to the population;

ensuring the maximum implementation of the adopted federal and regional programs of social protection of the population, as well as raising the minimum wage, bringing it as close as possible to the subsistence level of an able-bodied person.

The effectiveness of the performance of local administrations of their functions can be assessed through final result activities of the administration - improving the quality of life of the population. The effectiveness of the administration is greatly influenced by the human factor, primarily the personality of the head of administration. With the most perfect organizational structure and an insufficiently qualified head of administration, it will work inefficiently and, conversely, a competent head of administration is able to significantly improve its work in any organizational structure. But, improving the activities of the administration only creates prerequisites, and in itself does not guarantee an improvement in the quality of municipal services, since here the initial state of the economy and the social sphere of the municipality, as well as the personal qualities of the organizers and specific service providers, will play a large role.

List of used sources and literature

Sources

1. The Constitution of the Russian Federation (adopted by referendum on December 12, 1993) (as amended on December 30, 2008).

Federal Law "On the Fundamentals of Social Services for the Population in the Russian Federation". Federal Law of December 10, 1995 N 195-FZ (as amended on July 23, 2008) .

The federal law. “On social services for the elderly and disabled” dated 08/02/1995 N 122-FZ (as amended on 11/21/2011).

4. Federal Law of May 8, 2010 No. 83 FZ “On Amendments to Certain legislative acts Russian Federation in connection with the improvement legal status state municipal institutions.

Decree of July 08, 1997 N 36 “On approval exemplary position on the Center for Social Services for the Elderly and the Disabled”.

Decree of the Government of the Sverdlovsk Region of May 12, 2012 N 485-PP “On Approval of the Regulations on the Ministry of Social Policy of the Sverdlovsk Region” (as amended on July 5, 2013).

Charter of the Sverdlovsk Region dated December 23, 2010

Regional law "On the provision of state social assistance in the Sverdlovsk region to low-income families, low-income citizens living alone, rehabilitated persons and persons recognized as victims of political repression, and other categories of citizens and the provision of social guarantees to low-income families, low-income citizens living alone." as amended on October 29, 2007 N 126-OZ (as amended on February 4, 2013)

9. Decree of the government of the Sverdlovsk region of 10/11/2010 No. 1469-PP On approval of the regional target program "Social protection of the population and social support for the disabled in the Sverdlovsk region" for 2011-2015 (as amended by the Decree of the Government of the Sverdlovsk region of 18.09.2013 No. 1147 -PP<#"justify">Literature

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