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Features of the functioning of the road-building organization stroykhimservice llc. Organization of works on the construction of highways Characteristics of the activities of road construction enterprises

Until 1940, when material and technical resources were limited, the construction of highways was carried out in a sequential or parallel method.

The sequential method consists in the fact that all construction processes are performed on one section of the road, and then all forces and resources are moved to the next section and so on until the road is fully completed (Fig. 1.4.1).

Rice. 1.4.1. Sequential method of organizing work:
t 1 , t 2 , t 3 - the duration of the work, respectively, on the 1 ... 3 section, shifts;
l 1 , l 2 , l 3 - length of sections, km

Duration of road construction T is equal to

T = t 1 + t 2 + t 3 , (1.4.1)

With this method, the concentration of the forces and resources of the construction organization is achieved on a short section, which facilitates the management of work and control over their quality. The disadvantage of this method of organizing work is the inevitable interruptions in the use of technical and material resources due to the lack of the necessary reserves, which ultimately lengthens and increases the cost of building the road as a whole. Nevertheless, this method of organizing work can be used at the present time during the construction subgrade in difficult conditions.

Rice. 1.4.2. Parallel work organization method

The parallel method consists in the simultaneous execution of a set of works along the entire length of the road under construction, divided into independent sections (Fig. 1.4.2). This method makes it possible to significantly speed up construction due to the concentration of a large number of labor and material and technical resources of many specialized divisions.

The parallel method of organization makes it possible to build roads forcibly, but requires a significant concentration of labor resources and equipment for a short time along the entire length of the road, complicates management, reduces the use of means of production, necessitates frequent relocations of large construction organizations and increases the cost of construction. If the means of production are insufficient, then parallel production inevitably leads to their technological and organizational dispersal. This method is currently used when it is necessary to put the road into operation in a short time.

Duration of road construction with a parallel method of organizing work

where l max - the longest duration of the road section, m;

V- average flow rate, m / shift;

Q- the largest amount of work on the site;

q- average flow rate, m 3 / shift.

Rapid growth in the volume of road construction works requires not only further strengthening production capacity construction projects, but also the full rational use of technology, a significant improvement in the organization and technology of construction. Reducing the cost, improving the quality and shortening the construction time largely depend on the organization of road construction works. The flow method of organizing construction meets these requirements most fully.


The flow method of organizing construction is a method in which all work is performed by mobile specialized road construction units (links), moving along the road one after another in a continuous technological sequence at a given average speed, ensuring the consistency of the entire flow. As a result of this sequential movement in a given period, the construction of a road section is completed, ready for commissioning.

At the heart of organizational structure construction with the flow method lies a complex flow. The complex flow consists of specialized road construction units, each of which performs a separate type of work.

On the route of the highway under construction, there are concentrated works (construction of bridges, overpasses, high embankments and deep excavations, erection of an earth bed in a swamp, etc.), which can serve as a delay for the advancement of specialized units performing linear work. Therefore, the most important condition for the successful application of the flow method is the advance execution of concentrated work. Since concentrated work differs sharply in labor intensity, technical complexity and other indicators from linear work, special divisions are created to perform them. A schematic diagram of the flow organization of road construction is shown in Fig. 1.4.3.

Rice. 1.4.3. Schematic diagram of the flow organization of road construction

When studying and implementing the flow method of organizing work, the flow parameters and their interdependencies were revealed. Flow parameters are the main quantities that characterize the flow, its construction and organizational features(fig. 1.4.4).

Rice. 1.4.4. Fragment of linear calendar schedule:
1 - variable speed stream; 2 - streams with constant speed. Stream parameters: L- annual work site, BUT - annual flow time, but- the length of the complex stream, E- flow step, BUT 0 - stream deployment period, And with- period of coagulation of the flow, And pr - period of production, And mouth- steady-state flow time

The concept of "road" is given in Article 2 of the Federal Law of December 10, 1995 No. 196-FZ "On Road Safety":

"Road - equipped or adapted and used for traffic Vehicle a strip of land or the surface of an artificial structure. The road includes one or more carriageways, as well as tramways, sidewalks, shoulders and dividing lanes, if any. "

Repair and maintenance of roads on the territory Russian Federation must ensure road safety. Compliance of road conditions with rules, standards, technical standards and other regulatory documents related to ensuring road safety is certified by acts of control inspections or road surveys carried out with the participation of the relevant executive authorities.

The responsibility for ensuring compliance of the road condition after repair and during operation with the established rules, standards, technical norms and other regulatory documents is assigned to the executive authority in charge of the roads.

The main requirements for ensuring road safety in the design, construction and reconstruction of roads are established by article 11 of the Federal Law of December 10, 1995 No. 196-FZ "On road safety":

"one. Design, construction and reconstruction of roads on the territory of the Russian Federation must ensure road safety. Compliance of the constructed and reconstructed roads with the requirements of building codes, rules, standards and others normative documents, related to road safety, is certified by the road acceptance certificate. The road acceptance certificate is issued by a commission appointed by the federal executive body or the executive body of the constituent entity of the Russian Federation within their competence, based on the results of control examinations, examinations and tests carried out in the prescribed manner.

2. Responsibility for the compliance of roads with the established requirements in terms of ensuring road safety at the design stage rests with the project contractor, and at the reconstruction and construction stages - with the work contractor.

3. During the design, construction and reconstruction of roads, it is not allowed to reduce capital costs due to engineering solutions that adversely affect road safety. "

In accordance with article 4 of the Regulation The State Duma The Federal Assembly of the Russian Federation dated June 11, 1999 No. 4092-II GD "On the draft federal law" On highways and road activities "defines the types of highways:

"one. Automobile roads, according to the subjects of their ownership, are subdivided into:

highways owned by the Russian Federation (federal highways);

motor roads owned by constituent entities of the Russian Federation (motor roads of constituent entities of the Russian Federation);

municipal roads (municipal highways);

motor roads owned by legal entities.

2. Motor roads owned by the Russian Federation, depending on their functional purpose, are subdivided into motor roads of general use and special use. Special use highways are under the jurisdiction of individual ministries, departments or organizations and are used by their owners for their own needs.

3. Motor roads owned by the Russian Federation and the constituent entities of the Russian Federation in the manner established by the Government of the Russian Federation may be classified as motor roads of defense significance.

4. Depending on the role of highways in the road network, their functional purpose, operational characteristics, geometric parameters, as well as traffic conditions, highways are subject to technical and functional classification (by road categories) in the manner established by the Government of the Russian Federation. "

Federal and regional roads are owned by the state, at the disposal of federal authorities or regional administrations.

Federal, regional and local road safety programs are financed from the respective budgets and extra-budgetary sources (paragraph 3 of Article 10 of the Federal Law of December 10, 1995 No. 196-FZ "On Road Safety").

The budget includes cash for current and major repairs of roads, their maintenance. The executive authorities, regional road authorities, which attract contractors for renovation works, and they themselves act as customers.

If a construction organization has already established itself as a conscientious performer in the construction and repair of roads, then budget funds can be sent to such a contractor "directly".

Contractors- these are individuals and legal entities who perform work under a work contract and (or) a government contract concluded with customers in accordance with the Civil Code of the Russian Federation.

Contracting work is work performed by a contractor, which includes the construction and repair of roads, including installation work, as well as other types of work stipulated by the construction contract.

The legal status of a construction contract, as we have already noted, is governed by Articles 740 - 757 of the Civil Code of the Russian Federation.

Article 706 of the Civil Code of the Russian Federation provides for the right of the contractor to involve other persons (subcontractors) in the performance of their obligations. In this case, the contractor acts as the general contractor. The involvement of subcontractors is possible if it does not follow from the law or the work contract that the contractor is obliged to perform the work provided for in the contract personally.

Note that due to the fact that road construction is equivalent to the construction of buildings and structures of the II level of responsibility, this activity was subject to licensing until January 1, 2007, but after that date, as we have already noted more than once, licensing in the construction sector was canceled.

We told the reader how to correctly reflect in the accounting the write-off of the remaining part of the license in "Licensing of construction activities" of this book.

Certification of road building materials and equipment is of great importance in road construction.

In other words, the materials and equipment used by the contractor must meet certain requirements for them, that is, they must have certificates:

· Quality;

· Security;

· Technical data sheets for the installation of certain equipment. The absence of these documents can entail not only certain consequences for the quality of the work performed, but also create unsafe operating conditions for mechanisms and units that pose a threat to human life and health.

In the case of the use of machinery or road building materials in the construction or repair of roads, the contractor is obliged to transfer to the customer his accessories, including technical data sheets, quality and safety certificates and hygiene certificates.

Based on Article 2 of the Law on Technical Regulation, certification is a form of confirmation of the conformity of objects to the requirements of technical regulations, provisions of standards or terms of contracts carried out by a certification body.

The purposes for the achievement of which confirmation of conformity can be carried out are given in Article 18 of the Law on Technical Regulation.

A feature of construction organizations that are engaged in the construction and repair of public roads is that funds for the construction and repair of roads come from budgets of different levels.

Such financing is carried out on the basis of an estimate approved by the Customer (Administration), which is the basis for determining the contractual price.

When carrying out construction and repair of roads, two situations are possible:

1) the funds received are targeted;

2) the funds received are not targeted.

Consider a situation where the funds received are not earmarked.

Expenses for routine repairs, major repairs of roads, as well as road construction and maintenance are included in the budget. Federal, regional and local roads are at the disposal of federal authorities or regional and local administrations. The recipients of budget funds intended for the current and capital repairs of roads, their construction and maintenance are mainly the executive authorities - these are federal or regional road authorities, which act as customers. For the construction of roads, their current and major repairs, customers (federal and regional road authorities) engage contractors.

For contractors, budgetary funds received from the federal or regional administration roads are not considered earmarked funding. This follows from Article 39 of the Tax Code of the Russian Federation, according to which:

"The sale of goods, works or services by an organization or an individual entrepreneur is, respectively, the transfer on a reimbursable basis (including the exchange of goods, works or services) of ownership of goods, the results of work performed by one person for another person, the provision of services for a fee by one person to another person, and in the cases provided for by this Code, the transfer of ownership of goods, the results of work performed by one person for another person, the provision of services by one person to another person - free of charge. "

Since the contractor performs work for the customer on a paid basis, these budget funds received from the customer in payment for these works should be considered as proceeds for the performance of construction or repair work, since in this case the results of the work performed by one person are transferred on a reimbursable basis. for another person.

Thus, the budgetary funds received by the contractor from the executive authority (federal or regional road administration) are considered as proceeds from the sale of works, which are subject to income tax and VAT taxation.

Let's look at an example.

Example 1.

Organization "A", on the basis of a state contract, carries out routine repairs of federal highways. The cost of repairs is 8,260,000 rubles (including VAT - 1,260,000 rubles). The customer (Road Administration) paid for the repair of the road at the expense of the city budget.

Correspondence of invoices

Amount, rubles

Debit

Credit

Works on the repair of highways have been completed

VAT charged on work performed

VAT paid to the budget

Payment received for completed repairs

End of the example.

Now let us consider the situation when funds for the construction and repair of roads are immediately allocated to a construction organization.

The receipt and targeted use of budgetary funds is regulated by the Budget Code of the Russian Federation (hereinafter - the BC RF).

According to article 69 of the Budget Code of the Russian Federation, the provision of budget funds commercial organizations can be provided in the form of subventions and subsidies.

According to article 6 of the RF BC:

“Subvention - budgetary funds provided to the budget of another level of the budgetary system of the Russian Federation or to a legal entity on a gratuitous and irrevocable basis for the implementation of certain targeted expenditures;

subsidy - budgetary funds provided to the budget of another level of the budgetary system of the Russian Federation, to an individual or legal entity on the basis of shared financing of targeted expenditures ”.

The rules for the formation of information on the received and used budgetary funds in accounting are established by the Accounting Regulations "Accounting for State Aid" PBU 13/2000, approved by Order of the Ministry of Finance of the Russian Federation dated October 16, 2000 No. 92n (hereinafter - PBU 13/2000).

In accordance with the specified accounting standard, government assistance is understood as an increase in economic benefits specific organization as a result of the receipt of assets (cash, other property).

In accordance with paragraph 5 of PBU 13/2000, a construction organization accepts budget funds for accounting if the following conditions are met:

· There is confidence that the organization will meet the conditions for the provision of these funds;

· There is confidence that the budgetary funds will be received by the organization. Confirmation may be an approved budget list, notification of the allocation of budget funds or other relevant documents.

The chart of accounts of accounting for summarizing information on the movement of funds intended for the implementation of targeted activities, including budget funds, is account 86 "Target financing".

Depending on the type of state aid received, the organization must open analytical subaccounts to account 86 "Target financing".

Acceptance of budget funds for accounting is reflected in the accounting of the organization by the following entry:

In accordance with paragraph 8 of PBU 13/2000, the received budgetary funds are written off from the account of target financing to increase the financial results of the organization.

Note that in accordance with paragraph 4 of PBU 13/2000 for accounting purposes, budgetary funds are divided into two categories:

· Budgetary funds intended to finance capital expenditures;

· Budgetary funds intended to finance current expenses.

In accordance with clause 21 of PBU 13/2000, the amounts of budgetary funds recognized in the organization's accounting as income on the financial results account are reflected in other income as assets received free of charge. Thus, in accounting, the organization will recognize income from the receipt of such funds gradually, as they are used.

The tax base for corporate income tax from January 1, 2002 is determined by taxpayers, including budgetary institutions, in the manner prescribed by Chapter 25 "Corporate Profit Tax" of the Tax Code of the Russian Federation.

Incomes not taken into account when determining the tax base of taxpayers are determined by Article 251 of the Tax Code of the Russian Federation, their list is exhaustive.

Targeted financing funds received for the construction and repair of roads, in accordance with paragraph 14 of Article 251 of the Tax Code of the Russian Federation, are not taken into account for tax purposes.

Construction organizations that have received targeted financing keep separate records of income and expenses received and made within the framework of targeted financing.

Example 2.

Organization "A" received funds in the amount of 3,500,000 rubles for the overhaul of regional roads. Of these funds, 1,817,200 rubles were spent on the purchase of building materials (including VAT of 277,200 rubles); 482,740 rubles were spent on wages for workers, including taxes (UST, contributions to the Pension Fund of the Russian Federation). To carry out the work within the timeframes established by the contract, "A" attracted a subcontractor. The cost of subcontracting work was –1,200,060 rubles (including VAT 183,060 rubles).

Reflection of transactions in the accounting of organization "A":

Correspondence of invoices

Amount, rubles

Debit

Credit

Reflected the arrears of the regional budget for the allocated funds for the capital construction of roads

Allocated funds received

Building materials purchased (1,817,200 - 277,200)

Reflected VAT on purchased building materials

Workers' wages are calculated, taking into account taxes (UST and contributions to the Pension Fund of the Russian Federation)

Reflected the cost of subcontracting work (1,200,060 - 183,060)

Reflected VAT on subcontracted works

Decommissioned building materials

VAT written off on construction materials and on subcontracting work (277 200 + 183 060)

Paid for building materials

The funds of the subcontractor are listed for the work performed

Taxes were transferred to the budget (UST and contributions to the Pension Fund of the Russian Federation), wages were paid to workers

Reflected budgetary funds

Budget funds are included in other income

After the works are completed, the contractor hands them over to the customer. Acceptance - the delivery of the work performed is formalized by the Act on the acceptance of work performed in the form No.KS-2. The specified act determines the list of the scope of work performed by the contractor. In addition to Act No.KS-2, the contractor submits a Certificate of the cost of work performed in the form No.KS-3. The forms of these documents are contained in the Album of unified forms of primary accounting documentation for the accounting of work in capital construction and repair and construction works, approved by the Resolution of the State Statistics Committee of the Russian Federation of November 11, 1999 No. 100.

Certificate of Form No.KS-3 is drawn up for the volume of construction work performed in the reporting period on the basis of an acceptance certificate for work performed (Form No.KS-2) and is signed by the customer (general contractor) and the contractor (subcontractor).

To determine the number of completed construction and installation work at each facility, a log of the work performed is kept (form No.KS-6a), which is used to record the work performed and is a cumulative document, on the basis of which an act of acceptance of work performed (form No.KS-2) is drawn up and a certificate of the cost of the work performed (form No.KS-3).

A work register is kept by the contractor for each construction object based on measurements of the work performed and uniform rates and prices for each structural element or type of work.

A certificate of the cost of work performed and costs (form No.KS-3) is used for settlements with the customer for the work performed. The work performed and costs are reflected in the certificate based on the contractual cost.

The cost of work performed and costs includes the cost of construction and installation work provided for in the estimate, as well as other costs that are not included in the unit prices for construction work and in the price tags for installation work (increase in the cost of materials, wages, tariffs, expenses for the operation of machines and mechanisms, additional costs in the performance of work in the winter, funds for the payment of allowances for the mobile and traveling nature of work, allowances for work in the Far North and in areas equated to it, changes in the conditions for organizing construction, etc. ).

The certificate of acceptance of the work performed is drawn up after the completion of the stage of work, when the contractor (subcontractor) has completed the construction and installation work, and the customer (general contractor) has no claims against them. Based on the act (form No.KS-2), the data from this document is transferred by the contractor to a certificate of the cost of work performed and costs (form No.KS-3). The customer, on the basis of a certificate (form No.KS-3), pays off with him. The act is signed by representatives of the contractor responsible for the delivery of the object and the customer who accepted the object.

The act of acceptance of the work performed is drawn up in two or three copies: the 1st contractor, the 2nd customer, the 3rd investor (upon request).

These forms must be used by all organizations, since in accordance with paragraph 2 of Article 9 of Federal Law No. 129-FZ, primary accounting documents are accepted for accounting if they are drawn up according to the form contained in the albums of unified forms of primary accounting documentation.

So, we noted that a feature in road construction is that the funds allocated from the budget for the current repair or overhaul of roads, as well as their construction, may be targeted or not targeted.

In the event that the allocated funds are not earmarked, then the construction organization engaged in the construction and repair of roads, the funds received from the budget are considered as proceeds from the implementation of work, which is subject to VAT taxation.

Consequently, in accordance with article 146 of the Tax Code of the Russian Federation, the volume of work performed on our own, as well as including the volume of work performed by subcontractors, is subject to VAT.

The procedure for calculating and applying tax deductions for VAT when using funds from the budget for the construction and repair of roads has some peculiarities. VAT is not levied on earmarked funds not related to payment for goods sold, performance of work (provision of services), transfer of property rights.

VAT amounts for purchased goods (works, services) are not deducted from the budget, but are covered by earmarked funds.

Immovable things (real estate, real estate) include land plots, subsoil plots and everything that is firmly connected with the land, that is, objects, the movement of which is impossible without disproportionate damage to their purpose, including forests, perennial plantations, buildings, structures, objects unfinished construction (paragraph 1 of article 130 of the Civil Code of the Russian Federation).

Article 31 of the Resolution of the State Duma of the Federal Assembly of the Russian Federation dated June 11, 1999 No. 4092-II GD "On the draft federal law" On highways and road activities "determines:

"one. Land plots intended for the placement of state and municipal highways are provided in the manner of land allotment for state or municipal needs, and for private roads according to the rules for the provision of land for non-agricultural needs in accordance with land legislation.

2. The provision of land plots for the placement of state and municipal highways, as well as the establishment of roadside lanes on public highways are carried out at the request of the road authority or on its behalf by the body acting as a customer of the relevant road works, on the basis of project documentation, approved in accordance with the established procedure.

All costs associated with the seizure of land plots, including compensation for losses to their owners or owners, are borne by the organizations and persons in favor of whom the seizure of the respective plots is made. "

Tax payers are organizations and individuals who own land plots on the basis of the right of ownership, the right of permanent (indefinite) use or the right of life-long inherited possession (Article 388 of the Tax Code of the Russian Federation). Organizations and individuals are not recognized as taxpayers in relation to land plots that they have on the right of gratuitous fixed-term use or transferred to them under a lease agreement.

In accordance with paragraph 1 of Article 389 of the Tax Code of the Russian Federation, the object of taxation is land plots located within municipality(cities of federal significance Moscow and St. Petersburg), on the territory of which a land tax was introduced. Thus, the object of taxation by the land tax is any land plots, land shares (with common shared ownership of a land plot), parts of land plots provided to organizations and individuals for ownership, possession or use.

Clause 2 of Article 389 of the Tax Code of the Russian Federation establishes a list of land plots that are not recognized as objects of taxation. Such plots are all land plots withdrawn from circulation in accordance with the legislation of the Russian Federation (Letter of the Federal Tax Service of the Russian Federation dated January 20, 2005 No. 21-4-04 / [email protected]"On land tax").

Article 390 of the Tax Code of the Russian Federation provides uniform order determining the tax base depending on the cadastral value of land plots.

The procedure for determining the tax base is established in Article 391 of the Tax Code of the Russian Federation. The tax base is determined in relation to each land plot as its as of January 1 of the year that is the tax period (paragraph 1 of Article 391 of the Tax Code of the Russian Federation).

The tax period for land tax is a calendar year (Article 393 of the Tax Code of the Russian Federation).

According to article 395 of the Tax Code of the Russian Federation, the following are exempt from taxation:

"2) organizations - in relation to land plots occupied by public highways of general use."

Thus, the land provided for the location of public public highways and their structural elements and road structures, for the location of bus stations and bus stations, the established right-of-way of these public highways for public use are exempt from land tax.

An organization engaged in the construction and repair of roads may be a payer of the mineral extraction tax (hereinafter - MET), if during the construction and repair of highways the organization extracts minerals (for example: sand, clay, gravel).

Such organizations are subject to registration as a MET taxpayer at the location of the subsoil plot within 30 calendar days from the date state registration licenses (permits) for the use of a subsoil plot. The location of a subsoil plot is the territory of the Russian region in which it is located (paragraph 1 of Article 335 of the Tax Code of the Russian Federation).

Specifics of registration of organizations and / or individual entrepreneurs as payers of mineral extraction tax is carried out in the manner determined by the Order of the Ministry of Taxes and Duties of the Russian Federation dated December 31, 2003 No. BG-3-09 / 731 "Specifics of registration with the tax authority of an organization or individual entrepreneur as a taxpayer of mineral extraction tax ”. For registration, it is necessary to submit to the tax authority at the location of the subsoil plot provided for use, an application of a certain form (for organizations - form No. 9-NDPI-1, for individual entrepreneurs - form No. 9-NDPI-2).

Mineral extraction tax rates are defined in clause 2 of Article 342 of the RF Tax Code.

How to determine the cost of the extracted mineral is indicated in article 340 of the Tax Code of the Russian Federation, in accordance with which it can be: either the selling price of the extracted mineral, or its estimated cost.

Example 3.

Organization "A" extracted 200 tons of gravel from the allotted area during the construction of the highway. At the same time, 50 tons of gravel were sold at a price of 708 rubles per ton, including VAT -108 rubles.

Since part of the gravel was sold, the organization calculates the tax amount based on the selling price of the extracted gravel.

For the purpose of calculating the MET, the selling price of one ton of gravel will be 600 rubles (excluding VAT), therefore, the tax base for the MET will be equal to 120,000 rubles (600 rubles x 200 tons).

Thus, organization "A" must pay to the budget the amount of tax in the amount of 6,600 rubles (120,000 rubles x 5.5%).

The procedure for calculating and paying transport tax is established by Chapter 28 "Transport tax" of the Tax Code of the Russian Federation (Articles 356 - 363 of the Tax Code of the Russian Federation). In order to uniformly apply the norms of Chapter 28 of the Tax Code of the Russian Federation by the Order of the Ministry of Taxes and Levies of the Russian Federation dated April 9, 2003 No. BG-3-21 / 177 "On Approval of Methodological Recommendations for the Application of Chapter 28" Transport Tax "of Part Two of the Tax Code of the Russian Federation" (hereinafter - Guidelines) Approved Methodological Recommendations for the Application of Chapter 28 "Transport Tax" of the Tax Code of the Russian Federation.

On the basis of article 357 of the Tax Code of the Russian Federation, taxpayers of transport tax are persons on whom, in accordance with Russian law, vehicles that are recognized as an object of taxation are registered.

Here are a number of documents that an organization needs to pay attention to when purchasing vehicles.

State registration of motor vehicles and other types of self-propelled equipment is carried out in accordance and in accordance with the procedure established by the Decree of the Government of the Russian Federation dated August 12, 1994 No. 938 "On state registration of motor vehicles and other types of self-propelled equipment in the territory of the Russian Federation."

The rules for registering motor vehicles with the State Traffic Safety Inspectorate (hereinafter referred to as the traffic police) were approved by Order of the Ministry of Internal Affairs of the Russian Federation dated January 27, 2003 No. 59 "On the procedure for registering vehicles."

The rules for state registration of tractors, self-propelled road-building and other machines and trailers for them by the state supervision authorities over the technical condition of self-propelled vehicles and other types of equipment in the Russian Federation (Gostekhnadzor) were approved by the Ministry of Agriculture and Food of the Russian Federation on January 16, 1995. These rules were registered with the Ministry of Justice on January 27, 1995, # 785.

Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks are taxed at a uniform rate, regardless of their engine power. Special vehicles are registered with the bodies of state supervision over the technical condition of self-propelled vehicles and other types of equipment in the Russian Federation (Gostekhnadzor).

For cars registered with the traffic police, tax rates are determined based on engine power. Article 361 of the Tax Code of the Russian Federation provides basic tax rates. When determining the types of vehicles and assigning them to the category of goods or passenger cars, special machines should be guided by " All-Russian classifier fixed assets "OK 013-94, approved by the Resolution of the State Standard of the Russian Federation dated December 26, 1994 No. 359.

The object of taxation transport tax is recognized as various types of self-propelled vehicles on pneumatic and caterpillar tracks, registered in accordance with the established procedure in accordance with the legislation of the Russian Federation (Article 358 of the Tax Code of the Russian Federation).

In accordance with paragraph 1 of Article 359 of the Tax Code of the Russian Federation, the tax base is determined:

· In relation to vehicles with engines - as the engine power of the vehicle, expressed in non-systemic units of power - horsepower. According to paragraph 18 of the Methodological Recommendations, the engine power is determined based on the technical documentation for the corresponding vehicle and is indicated in the registration documents. If in the technical documentation for the vehicle the engine power is indicated in metric power units (kW), then the corresponding conversion into off-system power units (horsepower) is carried out by multiplying the engine power, expressed in kilowatts, by a factor equal to 1.35962 ( conversion factor - 1 kW = 1.35962 horsepower). The result is rounded to the second decimal place.

· In relation to waterborne non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons. The gross tonnage is determined based on the technical documentation for the corresponding vehicle and is indicated in the registration documents (clause 21 of the Methodological Recommendations).

· In relation to other water and air vehicles that do not have engines or for which the gross tonnage is not determined - as a unit of the vehicle. The water vehicles on which the vehicle unit tax is imposed include, in particular, floating cranes, floating dredging equipment, landing stages and other floating structures that do not have engines for independent movement.

The procedure for calculating the transport tax is determined by paragraph 2 of Article 362 of the Tax Code of the Russian Federation. The tax amount is calculated for each vehicle as the product of the corresponding tax base and tax rate.

Provisional rules for registration and accounting customs authorities vehicles registered in other countries and temporarily located on the territory of the Russian Federation for a period of up to 6 months, approved by the Order of the State Customs Committee (hereinafter - SCC) of the Russian Federation dated March 2, 1995 No. 137. We draw your attention to the fact that this document is applied in the part that does not contradict the Customs Code of the Russian Federation. This is indicated in the Letter of the State Customs Committee of the Russian Federation dated December 30, 2003 No. 01-06 / 50932 "On the application of regulatory legal acts in the customs business from January 1, 2004".

The obligation to register land vehicles is established by paragraph 3 of Article 15 of the Federal Law of December 10, 1995 No. 196-FZ "On Road Safety":

"The admission of vehicles intended for participation in road traffic on the territory of the Russian Federation, with the exception of vehicles participating in international traffic or imported into the territory of the Russian Federation for a period not exceeding six months, is carried out in accordance with the legislation of the Russian Federation by registering vehicles and issuance of relevant documents. Registration of vehicles without a document certifying their compliance with the established road safety requirements is prohibited. "

Land vehicles are registered for legal entities, on the basis of documents certifying the ownership of these funds, which means that they are recognized as payers of transport tax.

As follows from the Decree of the Government of the Russian Federation of August 12, 1994 No. 938 "On state registration of motor vehicles and other types of self-propelled equipment on the territory of the Russian Federation" and clause 1.4 of the Rules for state registration of tractors, self-propelled road-building and other machines and trailers to them by the authorities state supervision over the technical condition of self-propelled vehicles and other types of equipment in the Russian Federation (Gostekhnadzor) approved by the Ministry of Agriculture and Food of the Russian Federation dated January 16, 1995, motor vehicles, tractors, self-propelled road-building machines with an engine displacement of more than 50 cubic centimeters are subject to registration, if the engine volume of the vehicle is less, then such a vehicle is not subject to registration, which means that transport tax should not be charged on it.

In order to determine the tax rate of any vehicle (crane, concrete mixer, excavator), a construction organization must proceed from the data that are recorded in the primary documents for this vehicle (passport of a technical vehicle) and documents on its registration.

Cars and trucks are registered with the traffic police in accordance with the Rules for the registration of motor vehicles and tax rates are determined based on engine power.

Tax rates are established by the laws of the constituent entities of the Russian Federation depending on engine power, jet engine thrust or gross tonnage of vehicles, category of vehicles per one horsepower of vehicle engine power, one kilogram of jet engine thrust, one registered ton of vehicle or unit vehicle (Article 361 of the Tax Code of the Russian Federation). Particular attention should be paid to organizations that have branches, the tax rate for one type of vehicle in one region may differ significantly from the tax rate in another region.

When assigning specific special and specialized vehicles to the categories of vehicles, you can also refer to the Brief Automobile Reference, developed by the State Research Institute of Automobile Transport of the Ministry of Transport of the Russian Federation.

Note!

Cars and tractors and their trailers, the main purpose of which is to perform production or household functions, and not to transport goods and people, are not vehicles and are considered as buildings and equipment. Such equipment includes: cabins, change houses, mobile transformer installations, mobile kitchens, showers, therefore they are not subject to transport tax. It should be noted that the Letter of the Ministry of Finance of the Russian Federation dated June 16, 2006 No. 03-06-04-04 / 24 "On the Application of Methodological Recommendations on Transport Tax" established that these Methodological Recommendations do not apply to acts of legislation of the Russian Federation on taxes and fees, but at the same time are intradepartmental documents binding on tax authorities.

Thus, the object of taxation for transport tax for organizations involved in the construction and repair of roads are vehicles used in road construction and road repair, in particular: asphalt pavers, rollers, loaders, motor graders, truck cranes, drilling machines, excavators, pit drills, trucks , compressor stations, other road machines and mechanisms on pneumatic and caterpillar tracks, registered in accordance with the established procedure in accordance with the legislation of the Russian Federation.

There are no benefits for such vehicles (Article 358 of the Tax Code of the Russian Federation).

Note that in accordance with Chapter 28 of the Tax Code of the Russian Federation, the transport tax is a regional tax, it is enforced by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by taxpayers.

On issues of release selected categories vehicles from payment of transport tax should be applied to the legislative (representative) bodies of the constituent entity of the Russian Federation (Letter of the Ministry of Taxes and Tax Collection of the Russian Federation dated February 27, 2004 No. 04-05-11 / 21).

The procedure for calculating and paying tax on the property of organizations is regulated by Chapter 30 "Tax on property of organizations" of the Tax Code of the Russian Federation. The tax period for property tax is a calendar year (Article 379 of the Tax Code of the Russian Federation).

Reporting periods are the first quarter, first half of the year and nine months of the calendar year.

The property tax rate must not exceed 2.2%.

Order of the Ministry of Taxes and Tax Collection of the Russian Federation dated March 23, 2004 No. SAE-3-21 / 224 "On approval of the tax declaration form for property tax of organizations (tax calculation for advance payments) and instructions for filling it out" approved the tax declaration form for property tax of organizations (tax calculation for advance payments) and instructions for filling it out.

The payers of corporate property tax are:

Russian organizations,

· Foreign organizations.

Based on article 374 of the Tax Code of the Russian Federation:

"The object of taxation for Russian organizations movable and immovable property (including property transferred into temporary possession, use, disposal or trust, entered into joint activities) is recognized, recorded on the balance sheet as fixed assets in accordance with established order accounting ".

Note!

In this case, it does not matter whether the fixed assets are in the organization itself or transferred to temporary possession, use, disposal, trust management, or contributed as a contribution to joint activities.

Are not recognized as objects of taxation:

· Land plots (since they are already subject to land tax);

Other objects of nature management (water bodies and other Natural resources) related to fixed assets;

· Property used for the needs of defense, civil defense, security and law enforcement in the Russian Federation, which is under the jurisdiction of federal authorities, in which the military and (or) service equivalent to it is provided by law.

The tax base is defined as the average annual value of property recognized as an object of taxation.

In the calculation of the tax base, it is taken, which is determined according to the rules of accounting.

If the fixed asset is not depreciated, but depreciated, to calculate the tax, you must take its cost minus depreciation.

The tax base for the tax on the property of organizations, in accordance with article 376 of the Tax Code of the Russian Federation, is determined separately in relation to property:

Taxable at the location of the organization (place of registration with the tax authorities);

Each separate division of the organization that has a separate balance sheet;

Each immovable property located outside the location of the organization or a separate division that has a separate balance sheet;

Property taxed at different tax rates.

The procedure for determining the tax base for property tax is determined by Article 376 of the Tax Code of the Russian Federation.

Organizations are exempted from property tax in relation to public railways, federal public highways, trunk pipelines, power transmission lines, as well as structures that are an integral technological part of such facilities (paragraph 11 of Article 381 of the Tax Code of the Russian Federation).

The list of property related to these facilities was approved by the Decree of the Government of the Russian Federation dated September 30, 2004 No. 504 “On the list of property related to public railways, federal public highways, main pipelines, power transmission lines, as well as structures that are integral the technological part of these objects, in respect of which organizations are exempt from taxation on the property of organizations. "

The procedure for calculating the amount of tax and the amount of advance payments for property tax is established by Article 382 of the Tax Code of the Russian Federation.

Advance payments are paid quarterly at the end of the reporting period as 1/4 of the tax amount calculated as of the 1st day of the month following the reporting period (Article 383 of the Tax Code of the Russian Federation).

In accordance with Article 384 of the Tax Code of the Russian Federation, an organization that includes separate divisions with a separate balance sheet pays tax (advance tax payments):

To the budget for the location of each separate subdivisions in relation to property recognized as an object of taxation in accordance with article 374 of the Tax Code of the Russian Federation, located on a separate balance sheet of each of them, in the amount determined as the product of the tax rate in force in the territory of the corresponding constituent entity of the Russian Federation on which these separate divisions are located, and the tax base (average property value), determined for the tax (reporting) period in accordance with Article 376 of the Tax Code of the Russian Federation, in relation to each separate subdivision.

In accordance with article 385 of the Tax Code of the Russian Federation, an organization that takes into account on the balance sheet real estate objects located outside the location of the organization or its separate division, which has a separate balance sheet, pays tax (advance tax payments):

To the budget at the location of each of the specified immovable property in the amount determined as the product of the tax rate in force in the territory of the corresponding constituent entity of the Russian Federation, on which these immovable property are located, and the tax base (average property value) determined for the tax (reporting) period in accordance with Article 376 of the Tax Code of the Russian Federation, in relation to each immovable property.

The tax base for tax on the property of organizations and the amount of tax (advance tax payments) are calculated separately in relation to property subject to taxation at the location of the organization, in relation to the property of each separate subdivision that has a separate balance sheet, and in relation to each immovable property located outside the location organization, or its separate subdivision, which has a separate balance sheet (paragraph 1 of Article 376 of the Tax Code of the Russian Federation and paragraph 3 of Article 382 of the Tax Code of the Russian Federation).

A separate subdivision of an organization is any subdivision geographically separate from it, at the location of which stationary workplaces are equipped (paragraph 2 of Article 11 of the Tax Code of the Russian Federation). For tax purposes, the organization has three separate subdivisions, of which one (branch) is allocated to a separate balance sheet, and the other two do not have an independent balance, while their movable property is recorded on the branch's balance sheet.

The amount of the calculated property tax (advance tax payments) is paid to the budget at the location of the organization and at the location of each of the separate divisions that have a separate balance sheet (Article 384 of the Tax Code of the Russian Federation). At the location of each of such divisions, it is submitted (calculation of advance tax payments) (paragraph 1 of Article 386 of the Tax Code of the Russian Federation). An organization on whose balance sheet real estate objects located at the location of separate subdivisions that do not have separate balances are accounted for pays tax (advance tax payments) and submits a tax return (calculation of advance payments) at the location of each of the real estate objects (Article 385 Tax Code of the Russian Federation, paragraph 1 of Article 386 of the Tax Code of the Russian Federation).

Violation of the rules or norms for the operation of tractors, self-propelled, road-building and other machines and equipment on the basis of Article 9.3 of the Administrative Code of the Russian Federation:

“Shall entail the imposition of an administrative fine on citizens in the amount of one to three times the minimum wage or deprivation of the right to drive vehicles for a period of three to six months; on officials - from five to ten times the minimum wage ”.

Criminal liability is provided for violation of safety rules during construction or other work, if this entailed, by negligence, the infliction of major damage, serious harm to human health or his death (Article 216 of the Criminal Code of the Russian Federation).

Note that at the time of this writing, the law “On Roads and Road Activities” has not been adopted. The draft of this law was considered in the first reading of the State Duma of the Russian Federation (Resolution of the State Duma of the Russian Federation of the Federal Assembly of the Russian Federation dated June 11, 1999 No. 4092-II GD "On the draft federal law" On highways and road activities "), but by the Letter of the President Of the Russian Federation dated January 3, 2000 No. Pr-26 draft the federal law"On highways and road activities" was rejected.

For more details on the licensing of construction activities, forms of accounting and reporting in construction, you can find in the book "BKR-INTERCOM-AUDIT" CJSC "Construction".

Chapter 1. ROAD CONSTRUCTION

IN ECONOMIC SYSTEM OF RUSSIA

1.1. Road construction as a branch of material production

Economy in a general sense- the art of choosing the most rational course of action out of several potentially possible options given the limited resources available.

First of all, you need to decide what, how and for whom to produce. The fundamental problem of economics is the coordination of the actions of the participants in production. Economics studies theoretical basis and practical forms of functioning of market structures, mechanisms of interaction between subjects economic activity society and has several levels. Depending on the level of the studied processes, macro- and microeconomics are distinguished.

Macroeconomics examines the structure of the economy and its management at the level of the world, country, explores the processes of formation of aggregate supply and demand, changes in gross product

and national income, analyzes the impact of monetary, tax, budget, depreciation and investment policies on economic growth, inflation, unemployment rate, total costs of firms.

Microeconomics studies the behavior of individual relatively small-scale elements such as industries, individual organizations, firms. She considers specific forms

and management methods, studies how production volumes are established certain types works and their prices, how taxes affect the savings of the population.

Construction economics explores the forms of manifestation of economic laws in capital construction, which provides an expanded reproduction of fixed assets for production purposes (factories, overpasses, roads, bridges), as well as the construction of non-production facilities (residential buildings, schools, hospitals) for everything National economy.

Road construction is a sub-sector of capital, therefore, the economics of road construction considers similar tasks, but in a narrower sphere.

Capital construction creates the material conditions for the functioning of the means of production. In the process of creating fixed assets representing construction products(highways, bridges, overpasses) of road organizations, workers are employed (labor resources), labor tools (technical resources) and objects of labor ( material resources), funds are used (financial resources).

By interacting, the basic elements of the construction process create end products- material and material elements of structures (in kind and in cash). The economic essence of the construction process is expressed by the costs of its implementation, the total amount of which is the cost of construction and installation work.

Transport construction- construction of buildings and structures

niy of road, rail, air, water, pipeline transport.

Stages of the construction process : 1) preparation of construction:

a) feasibility study (FS) - economic research the feasibility of building an object and determining the main technical and economic indicators (TEP) of the future object;

b) design of the facility (development of design solutions, methods of organizing construction and production technology, determination of the estimated cost of construction of the facility);

c) engineering and technical preparation (ITP) of construction (geodetic breakdown, preparation of the construction site, entrances, etc.);

2) construction itself;

3) sales of products (commissioning of completed structures and their transfer to the customer as fixed assets).

Industry - a set of firms characterized by a common product, production technology, fixed assets, professional training frames.

Interindustry complex- a structure that characterizes the interaction of various industries, their elements, stages of production and distribution of a product (for example, industry includes complexes: metallurgical, fuel and energy, engineering, etc.).

Chapter 1. Road construction in the economic system of Russia

Building complex has a more complex structure and unites different sectors of the economy.

Types of construction provide for its division according to industry characteristics (industrial, hydraulic engineering, transport, housing, cultural and household, utilities, energy, special).

Urban development complex- a set of residential buildings and necessary facilities for life support and social sphere.

The elements of the economic complex are grouped into sectors. Sector - a set of organizations with similar goals,

functions, behavior. Financial Institutions Sector covers firms employed financial intermediation... The non-financial enterprise sector comprises firms that produce goods for a profit and non-profit firms that do not pursue a profit. Government sector brings together authorities (legislative, judicial, executive), social security funds, as well as non-profit organizations.

Distinguish between the public and private sectors. Government sector- enterprises, organizations, institutions owned by the state and managed by state bodies or persons appointed by them. Private sector- a part of the economy that is not under the control of the state.

Abroad, a distinction is made between industries producing goods (industry, construction, publishing, Agriculture, recycling), and service industries (education, transport, trade, healthcare, government).

The construction of industrial and civil facilities is characterized by their concentration on a strictly designated area. Such construction organizations as a rule, the composition of the staff is stable.

The construction of road objects is characterized by:

a small amount of work in one place; the remoteness of objects from each other (in contrast to the concentration

civil and industrial facilities located in one place);

the need to carry out work at the same time at various objects;

Chapter 1. Road construction in the economic system of Russia

mobility of workplaces as a structure is erected in uninhabited areas;

constant relocation of the means of production. Infrastructure - component national economy, equ-

providing conditions for the functioning of construction activities

complex. Infrastructure of the road construction company

plexa - a set of industries and activities, material and technical production and facilities social purpose ensuring the functioning of the road industry organizations.

The road construction complex is based on:

road construction organizations (DSO); road repair and construction organizations (DRSO);

road maintenance departments and organizations (DEU, DEO).

Each of them is characterized by a production capacity that corresponds to the material and technical base for various purposes.

For the smooth functioning of the entire system of the road complex, communications, transport, communications, power lines and other energy transmission systems, means of life support for construction workers (housing and communal services (HCS), trade, medicine, education, culture, sports and recreation) are needed. Underdeveloped infrastructure, especially in uninhabited and remote areas, causes a significant increase in costs, which must be taken into account when determining the estimated cost of construction.

1.2. Features of road construction

Road construction has a specificity inherent only to it: its products (roads and all structures on them) are an integral part of road transport, which means that its consumption is possible only in the process of transportation along the constructed road. Therefore, all emerging technical and economic problems should be considered in conjunction with the tasks facing

in front of road transport; almost all products have a linear arrangement, and this,

in turn, assumes a linear principle of work organization,

Chapter 1. Road construction in the economic system of Russia

requiring the creation of mobile units and the use of mobile machines moving together with the workers serving them from one section of the road to another or within this section;

all structures, even of the same type in purpose, can seriously differ from each other depending on the traffic intensity, relief, hydrogeological and climatic conditions of the territory; this significantly limits the possibility of using standard projects, requires their careful binding to specific conditions;

large cash costs, high labor and material consumption; in the total volume of costs, a significant share falls on transport work;

arrangement of temporary production and household and administrative buildings before the start of construction and installation work, laying of engineering communications, temporary roads, power lines, which require specific organizational forms and additional costs, increase the construction time, cause the diversion of additional funds from the economic turnover into unfinished construction;

seasonality of construction and installation work, caused by the dependence of their technology on meteorological factors, which, in turn, causes uneven use of workers and their turnover. The main task - the transition from seasonal to continuous construction - can be solved through the development of special technologies that will allow work to be carried out at low temperatures, and an increase in the volume of procurement and transport work in the winter;

unstable ratios of construction work in terms of their complexity and types make it difficult to calculate the professional qualification and number of workers;

large objects (especially bridges) can take years to build, which gives rise to the problem of “capital mortification”, increases the risk of decision-making and requires particularly accurate technical and economic calculations (FER) taking into account the time factor;

uneven delivery of materials, aggravated by their mixed transportation by rail, air, water and road, requires the creation of an expensive warehouse;

the multilayer pavement - the main and most expensive part of the road - causes the staging of road construction, the essence of which is that at the first stage only a part of the layers of the pavement is made and the passage of vehicles is allowed

Chapter 1. Road construction in the economic system of Russia

for several years on the lower layers of the coating (base). This option is most expedient in conditions of a slow growth in traffic intensity, when full-thickness pavement (for the first time in years of operation) operates with a clearly overestimated safety factor. The postponement of the construction of the upper layers of the pavement at a later date allows to reduce the volume of investments in the first years of construction, which is economically beneficial. But the staged method also has significant drawbacks: the production of work at the second, and sometimes even the third stage makes it necessary to transfer the traffic of the pine route to bypass roads (usually of unsatisfactory quality), to reorganize the work of production services and to direct workers to already assigned sections;

Frequent changes in the places of work of road units cause intensive physical wear and tear of machines, mechanisms, equipment (MMO), their repair in mobile (and not stationary) workshops, cause difficulties in the management of equipment, require changes in the required number of vehicles due to changes in the distance of transportation of materials and the development of hourly transport schedules, make it difficult to ensure normal conditions for the placement of workers and line engineers and technicians (ITR), require mobile construction laboratories for testing and control;

road objects after construction remain motionless, are located on a certain land plot; during the construction process, MMOs and workers continuously move along the front of the work; construction begins with the creation of a production base, the cost of which is sometimes comparable to the cost of the object itself. All this requires specific forms of organization, management, technology, and taking into account the value of land forces you to carefully substantiate the location of the object;

construction is carried out in a variety of natural conditions (north-south, winter-summer, mountains-swamps ...) with its own climatic, topographic, hydrological and geological features, which requires various design solutions, material and technical resources (MTR), organizational construction methods;

the variety of industrial ties leads to the emergence of problems, for the solution of which special approaches and forms of relationships are required, uniting the interests of all participants in the construction and contributing to the achievement of high performance;

Chapter 1. Road construction in the economic system of Russia

a large number of organizations and the complexity of relationships exacerbate and complicate the solution of the problem of a clear organization and coordination of the work of the participants in the investment process;

a special form of payments for road products - for individual stages, structural parts, types of work - forces you to set prices not only for the object as a whole, but also for its structural elements and their parts;

the probabilistic nature of the production process gives rise to a special system of organizing construction management and a system of regulators to impart the necessary stability to the links, which is expressed in the creation of reserves of production capacity (backlog), inventories (MPZ), etc.

IN In the conditions of a market economy, the competitiveness of the products offered is becoming important.

IN world practice, the competitiveness of an organization is determined by the following elements:

compliance of product quality with the requirements of a specific consumer (customer) and the market;

the total costs of the purchase and delivery of material and production resources;

construction and commissioning of facilities within the terms established by the contract, convenient for the consumer,

the reputation of the company in the market.

DSO activities- transformation of system resources (material, technical, labor, financial, informational, managerial and others) into road products that meet the needs of consumers and society as a whole.

The distinction between products (CMP) and results (road ready) activities is important for assessing the effectiveness of the organization. In particular, this makes it possible to separate from the results those products (works, services) that the CPD produces for itself and for the population.

The source of the DSO activity and the consumer of their products is the external environment, the elements of which are: the entire population of the country; government departments; funds mass media; subjects of entrepreneurial activity.

The main factors that ensure the quality of the road , the following: the level of technical training and organization construction production; professionalism of personnel; condition and composition of IMO and road transport;logistical

Analysis business situation - essential function modern management... It is carried out before the adoption of a management decision and is its basis. Monitoring, analysis and control of the situation is also carried out during the implementation of the decision made to develop corrective management actions.

The transition to market relations has significantly activated the role of analysis of the business situation in the management of production and economic activities (PCB) of an enterprise or organization:

1. Under market conditions, an enterprise enters into complex economic relations with dozens and hundreds of other organizations and indirectly, through competition, feels on itself all the diversity of the economic realities of the market. Consequently, it became necessary to analyze the state of the market, its own strategic position in it, analyze the risk of operations undertaken and many other areas of research.

2. Requirements for the level, content and quality of analytical solutions change significantly. Now analytical activity merges with the highest level of management - research.

Regarding this economic analysis, which must be dealt with by every enterprise that wants to succeed, can be divided into the following levels :

strategic analysis as part of the company's actions to develop and implement its market strategy;

analysis economic activity enterprises - an assessment of its economic activity, analysis of its competitiveness, efficiency of resource use, identification of production reserves.

The purpose of the analysis at all levels is to ensure an increase in production efficiency and growth in the profitability of an enterprise (organization).

To achieve this goal, a number of analytical tasks are solved:

by decision time: promising (preliminary analysis of projects, plans, management decisions), retrospective (analysis of the implementation of previously adopted projects, plans, decisions), current (associated with making managerial decisions in the process of operational activities);

on the range of issues studied: complex and thematic (target).

The purpose of conducting strategic information analysis (SIA) is to collect the most important and promising information on the development of the region, industry, and the national economy as a whole, which would ultimately help to form the strategic prospects of a particular enterprise, consisting in consolidating it in the market, increasing the profitability of production.

The task of the SIA is to develop a strategic idea of ​​the enterprise, to prioritize the goals of its development. Lacking a clearly formulated strategic idea, any enterprise (even successfully solving emerging tactical problems) is doomed to stagnation.

For SIA, the following actions:

1. Analysis of the external economic environment, during which the state of the market as a consumer of the company's products is consistently analyzed, political, legal, technological, demographic and other factors are studied and predicted external environment... The result of this stage of the analysis should be a clear knowledge (expressed quantitatively and qualitatively) of the possible limiting boundaries of the organization's functioning.

2. Analysis of the potential of the enterprise itself, which aims to understand the state internal environment the enterprise itself versus the level of major competitors (for example, the industry average or benchmark). This stage includes an assessment of the marketing and logistics service of the enterprise. The result of this analysis should be, as clearly as in the previous stage, the expressed boundaries of their own (internal) capabilities to ensure the viability of the enterprise in market conditions.

3. Analysis strategic factors success, including the identification and analysis of aspects that can provide a significant increase in production efficiency and the competitiveness of the organization. Such factors can be the supply of new goods or services, a decrease in the price of existing products(services), quality improvement, etc. The result of this stage should be a list of priority areas chosen to improve the competitiveness of the enterprise.

Highways existing in our country are subdivided into public and departmental roads. The former account for 90% of all highways. According to their national economic importance, public roads are subdivided into national, republican, regional and local.

National roads connect the most important economic regions and major administrative, industrial and cultural centers of the country. Depending on the traffic volume, they belong to the first or second category of roads.

Republican and regional roads connect economic, administrative and cultural centers within the republic, region. They belong to the third category of roads (from 1 to 3 thousand cars per day). Roads of national importance are under the jurisdiction of specialized organizations for the construction and operation of highways.

All costs associated with the construction of new roads, repairs and their current maintenance are financed on an estimated basis from budgetary allocations and attracted funds from enterprises and organizations. At the same time, the construction and current maintenance of national roads is carried out at the expense of the state budget. Despite the estimated procedure for financing costs, road organizations are building their production financial activities on the principles of cost accounting.

Financing of construction and the cost of operating roads of republican and regional significance was carried out mainly at the expense of targeted 2% deductions from road transport revenues. The costs of building and maintaining local highways were covered by funds raised from collective farms, state farms and other enterprises.

Primary production unit on highways there are road-operational sections (DEU) or production-road sections (PDU). They carry out the current maintenance of roads, all types of repair of roads and road structures, as well as other types of work for their operation (landscaping, protection of individual sections, etc.). As a rule, these organizations carry out their activities on a cost-benefit basis. They are assigned fixed assets and working capital. Highways and road structures assigned to this section are accounted for separately from the fixed assets belonging to DEU or PDU.

Depreciation is not charged on them, and the established norms are used only for accounting in monetary terms the wear of roads and road structures, which is necessary for planning repairs.

Road organizations are endowed with their own circulating assets for the formation of non-decreasing stocks of basic and supporting materials, spare parts, low-value and quick-wear items, tires, fuel, fuel and other circulating assets necessary to ensure the work performed for the purpose of year-round maintenance of roads in traffic.

Own rate working capital is determined on the basis of the established percentage of the volume of road works performed on their own. The sources of the formation of working capital are: profit for works and services, stable liabilities and appropriations from the budget.

The problems of road development for our country are obviously relevant, given the current level of motorization and the state of road communications. Unfortunately, all the issues related to the effect of the development of highways and from investments in them are very difficult to account for. The most striking indicator of the development of the road network is the speed of transportation. The optimal traffic speed is about 70 km / h. According to experts' calculations, when it drops to 20 km / h, the cost of transportation increases by 1.5-1.6 times. This is very important, especially for countries with large territories and long distances of average cargo transportation. Downtime in traffic jams is even more damaging. The cost of transportation significantly depends on the evenness of the coating. So, according to the calculations of experts, when crossing from a motorway of an excellent level to a gravel road, it increases by 1.5-1.7 times. The greatest damage is felt by the agro-industrial complex, in the cost of production of which the share of the transport component in some cases exceeds 50%. All this eloquently confirms that the level of development road transport noticeably affects the general economic climate in the country. I would like to draw your attention to the fact that the development of roads directly or indirectly affects the employment of the population. This is due not only to the creation of jobs directly in the construction and operation of highways, but also to the involvement of related industries. In the structure of expenses that are directed to road works, net of taxes paid, about 70% falls on the purchase of products from other industries (building materials industry, road engineering, oil refining, transport, etc.).

In addition, the level of development of roadside services directly depends on the growth of the road network. Market reforms have provided ample opportunities for entrepreneurship in the immediate vicinity of highways in the form of trade, catering, various types of services, etc. This is especially important for remote regions, where locals sometimes find it difficult to find work. The increase in consumer demand caused by the intensive use of highways makes it possible to a certain extent to solve this problem.

Main tasks:

  • - implementation of state and interstate programs for the development of a network of public highways (including special programs and programs for the comprehensive construction of roads) in terms of their design, construction, reconstruction;
  • - Carrying out a unified scientific, technical and economic policy in the road sector in the development of project documentation (hereinafter referred to as design), organization of construction and reconstruction of highways and structures on them;
  • - organization of a management system for the design, construction and reconstruction of public highways and artificial structures on them;
  • - development of measures to improve the management of the construction complex in the road sector;
  • - system organization technical control and supervision over the design, construction and reconstruction of highways and artificial structures on them.

Functions of a road construction company:

  • - organization of the implementation of state programs for the design, construction and reconstruction of public highways and structures on them, including special programs and programs for the comprehensive construction of highways;
  • - participation in the formation of the List of construction projects and facilities for federal state needs, financed by budget investments for the next financial year and planning period;
  • - organization of quality control of design, construction, reconstruction and modernization, ensuring the commissioning of completed construction and reconstruction of road facilities;
  • - participation in the work on the formation of a road work program for the construction and reconstruction of highways and artificial structures on them, including special programs and programs for the complex arrangement of highways, and ensures the preparation of planned tasks for the implementation of the program;
  • - forms a program for commissioning completed construction (reconstruction) of road facilities and organizes the work of acceptance committees;
  • - monitoring the fulfillment of contractual obligations and the volume of construction and reconstruction of highways and artificial structures on them;
  • - ensuring the formation of a program for the development of design documentation for the construction and reconstruction of highways and artificial structures on them, including special programs;
  • - proposals for financing the construction and reconstruction of highways, the development of design documentation for these types of work;
  • - ensuring the fulfillment of the obligations of the Russian Federation and the Ministry of Transport of the Russian Federation under the concluded treaties (agreements) on international highways in terms of design, construction and reconstruction of federal highways and artificial structures on them;
  • - preparation of a permit for construction, reconstruction of federal highways, as well as private highways, the construction or reconstruction of which is planned to be carried out on the territory of two or more constituent entities of the Russian Federation in accordance with the procedure established by the Town Planning Code of the Russian Federation;
  • - preparation of draft decisions on the approval of design documentation for the construction and reconstruction of highways and artificial structures on them;
  • - participation in the preparation of proposals for improving the legal framework of the road sector, the development and approval of recommendatory documents in the field of technical regulation of design, construction, reconstruction of highways, in the development of national standards, industry road regulatory documents, including rules, regulations, standards, technical norms.

The prospects for the development of the Magadan Region as a region remote from the central part of Russia largely depend on the effective transport system, the main part of which are highways. The condition of the road network, its performance is largely determined by the timeliness and regularity of work on the maintenance and repair of roads.

The area of ​​the territory of the Magadan Region is 452.5 thousand square kilometers (ninth place among the subjects of the Russian Federation).

The number of goods transported annually by road is 5937.9 thousand tons, passengers - 11 855 thousand people.

As of January 1, 2012, the total length of highways (including departmental) in the Magadan Region amounted to 2,568 kilometers, including: the federal highway "Kolyma" - 834 kilometers, regional intermunicipal highways - 1110 kilometers, municipal highways - - 624 kilometers.

The regional administration attaches particular importance to the development of the backbone network of highways in the Magadan region, since the roads play crucial role in the economy of the region. Over the past five years, 101 kilometers of regional roads have been reconstructed and 28 bridges have been built.

The transport isolation of the Magadan region significantly hinders its economic and social development... Large transport costs lead to high production costs of enterprises.

Transport links with Yakutia are not permanent due to the state of the road - the only one connecting the Magadan region with neighboring regions. Two-thirds of the region's territory has no road network at all.

The northern and eastern parts of the region, where there are no year-round highways, are especially poorly developed in terms of transport. But this territory is the most promising in terms of the development of mineral resources, including those of federal importance (gold, silver, oil, gas).

Since 2008, the Magadan Region has been included in the federal target program "Economic and social development of the Far East and Transbaikalia for the period up to 2013". In total, under this program, 12.65 billion rubles are allocated for regional highways.

After the reconstruction, the Palatka - Kulu - Neksikan highway will become the basis of transport support for the developed fields in the Yano-Kolyma province (the proposed amount of funding for the work is 5.7 billion rubles). This road is extremely important for reliable transport support of the gold mining enterprise “Rudnik im. Matrosov "and is the core of the development of gold deposits located in the Khasynsky, Tenkinsky and Susumansky districts of the region. During the period of the above-mentioned federal program, it is necessary to reconstruct 88 kilometers of the road and build 13 modern reinforced concrete and metal bridges with a total length of 883 meters.

At the same time, the administration of the Magadan Region is particularly concerned about the fact that the other five regional roads were not included in the federal target programs. This means that until 2014, their reconstruction, which began in 2003, is “frozen”.

The regional administration sent proposals to the federal authorities, including the Ministry of Transport, with a request to include in the "lost" regional roads either in the draft FTP "Development of the transport system of the Russian Federation (2010-2015)", or in the FTP for the development of the Far East.

In order to ensure the safety and development of highways, improve their technical condition and quality, create conditions for ensuring transport accessibility of the region's population, improve integrated safety, as well as develop the backbone network of highways for integration into the transport network of the Far East region, a regional target program has been developed and is operating. Maintenance and development of highways in the Magadan region "for 2010 - 2014".

The total amount of costs approved for the implementation of program activities in 2012 at the expense of the regional budget amounted to 814.2 million rubles, which is 255.0 million rubles. more than 2011.

In 2012, 424.9 million rubles were allocated for the maintenance of public highways of regional and intermunicipal significance of the Magadan Region. After holding open auctions and concluding government contracts for 2012 - 2014, the amount for maintenance in 2012 was adjusted to 413.4 million rubles. The maintenance of the road network was carried out by 8 contractors.

In total last year in the regional target program"Maintenance and development of highways in the Magadan region" for 2010 - 2014 "the amount of funds used amounted to 805.9 million rubles. Today, road enterprises, according to the concluded 3-year contracts, carry out work on the maintenance of roads of regional and intermunicipal importance and artificial structures on them.

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