Changes have been made to accounting regulations to simplify the work of small businesses. Moreover, the amendments came into force with the annual reporting for 2010. Innovations must also be taken into account when developing accounting policies for 2011.

Which enterprises are considered small?

The amendments were made by order of the Ministry of Finance of Russia dated November 8, 2010 No. 144n and apply only to small enterprises (with the exception of issuers of publicly offered securities). Therefore, first, let’s determine under what conditions an enterprise can be considered a small business entity. Such criteria are given in the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation.”

An agricultural organization is considered a small enterprise if:

1) the total share of state property, foreign legal entities and citizens, public and religious organizations, charitable and other foundations in its authorized capital no more than 25 percent;

2) share of participation legal entities in its authorized capital no more than 25 percent, if they are not small and medium-sized businesses;

3) average number employees for the previous calendar year is:

– for small businesses – up to 100 people inclusive;

– for micro-enterprises – up to 15 people;

4) revenue from the sale of goods (work, services) excluding VAT or assets for the previous calendar year does not exceed:

– for small enterprises – 400 million rubles;

– for microenterprises – 60 million rubles.

For small businesses, there are several accounting options available (not only the accrual method, but also the cash method). The chosen method must be fixed in the accounting policy.

Accounting for income and expenses

Now the opportunity for small businesses to account for income on a cash basis is directly provided for in PBU 9/99 “Organizational Income”. In other words, small businesses have the right to recognize revenue as it is received Money from buyers (customers). However, for this to happen the following conditions must be met:

1) the organization has the right to receive this revenue arising from a specific agreement or confirmed in another way;

2) the amount of revenue can be determined;

3) there is confidence that as a result of a specific operation there will be an increase in the economic benefits of the enterprise. Such confidence is possible when the organization received an asset as payment or there is no uncertainty regarding the receipt of the asset;

4) the expenses that have been incurred or will be incurred in connection with this operation can be determined.

This follows from the new edition of paragraph 12 of PBU 9/99.

However, if an organization accounts for income in accounting on a cash basis, then expenses should be taken into account in the same way. That is, if, in accordance with the accepted procedure, proceeds from the sale are recognized after the receipt of funds (another form of payment), then expenses are recognized after the debt is repaid. This is stated in paragraph 18 of PBU 10/99 “Expenses of the organization” (as amended by Order of the Ministry of Finance of Russia dated December 8, 2010 No. 144n).

The ability to use the cash method of recognizing revenue in accounting is also provided for in paragraph 20 of the Standard Recommendations for the Organization of Accounting for Small Businesses (approved by Order of the Ministry of Finance of Russia dated December 21, 1998 No. 64n).

Please note: these recommendations are given on the basis of the previously valid Chart of Accounts (for example, instead of the currently used account 90 “Sales”, the account “Sales of products (works, services)” was previously used). Therefore, an organization can use them, but with amendments to the current Chart of Accounts.

Note that the cash method of accounting for income and expenses is advisable for those enterprises that have a small number of business transactions, since it reduces the reliability of accounting.

Costs of loans and borrowings

By general rule expenses on debt obligations, depending on their purpose, are taken into account as part of other expenses or form the cost of an investment asset (clause 7 of PBU 15/2008 “Accounting for expenses on loans and credits”).

Interest payable to the creditor increases the cost of the investment asset if it is directly related to its acquisition, construction and (or) production. However, small businesses are given the right to classify all expenses on loans and borrowings as other expenses (clause 6 of Order No. 144n of the Ministry of Finance of Russia dated November 8, 2010).

Correcting errors in accounting and reporting

A significant error of the previous reporting year, identified after the approval of the financial statements for this year, is corrected:

1) records on the relevant accounting accounts in the current reporting period;

2) by recalculating the comparative indicators of the financial statements for the reporting periods reflected in the reporting for the current year, except in cases where it is impossible to establish the connection of this error with a specific period or it is impossible to determine the impact of this error on a cumulative basis in relation to all previous reporting periods.

This is established by paragraph 9 of PBU 22/2010 “Correcting errors in accounting and reporting,” which is effective from the annual financial statements for 2010. But small enterprises have the right to correct such a significant error in the manner established by paragraph 14 of PBU 22/2010, that is, as insignificant. Retrospective recalculation is not done in this case.

Accounting for financial investments

Financial investments are divided into two groups:

– investments by which their current market value can be determined;

– investments for which their current value is not determined.

The procedure for determining the current market value is prescribed in Section III of PBU 19/02 “Accounting for Financial Investments”. However, small businesses can carry out a subsequent assessment of all financial investments in the manner established for financial investments for which their current market value is not determined. That is, take into account investments at their original cost (clause 19 of PBU 19/02).

Accounting policy

As a general rule, the consequences of changes in accounting policies that have had or are capable of having a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows are reflected in the financial statements retrospectively. The exception is cases where the assessment in monetary terms of such consequences in relation to periods preceding the reporting period cannot be made with sufficient reliability. This is established by paragraph 15 of PBU 1/2008 “Accounting Policies of the Organization”.

But small businesses now have the right to reflect in their financial statements such consequences of changes in accounting policies prospectively. But with the exception of cases when a different procedure is established by the legislation of the Russian Federation and (or) regulatory legal act in accounting. This follows from the new paragraph 15.1 of PBU 1/2008.

Other options for small businesses

Now small enterprises have the right not to apply PBU 16/02 “Information on discontinued activities” and PBU 2/2008 “Accounting for construction contracts” (clause 3.1 PBU 16/02, clause 2.1 PBU 2/2008).

Important to remember

Small businesses can maintain income and expenses on a cash basis. An enterprise has the right to recognize all expenses on loans and borrowings as other expenses. Significant errors from the previous year may be corrected as immaterial without retrospective restatement, and the effects of changes in accounting policies may be reflected prospectively. The selected option from among the possible ones should be fixed in the accounting policy.

Meanwhile, it is the small and medium business able to quickly rebuild and adapt to changing conditions. To organize such a business it is required less funds. By clearly understanding the market conditions, he can satisfy the need for the product and provide individual approach to the buyer.

An important argument for the development of small and medium-sized businesses is low costs. How to control them? Spend less or earn more? As competition increased, it became impossible to make a profit by raising prices. In the process of conquering the market, the following tasks became priorities - improving the quality of products, competitive pricing, providing the buyer additional services. Therefore, it is the reduction and optimization of costs that allows small and medium-sized businesses to gain and maintain their positions in the food market.

It is also possible to make a profit by increasing sales volumes. But what to do when the market becomes saturated and sales growth stops? There is only one answer - cost optimization. However, you should never skimp on technical support. Why? Let’s say that tomorrow the equipment fails, and then you will not only not make money, but also incur losses. To avoid counterproductive results, cost reductions must be justified. To do this, the manager must clearly understand what costs exist, what they depend on and what they influence.

Effective and ineffective costs

Effective costs should be considered those that were allocated to the production of products, the sale of which generated income. Ineffective (irrelevant) costs are associated with a lack of income, or with losses from defects, damage, shortages (theft) or downtime. Of course, first of all it is necessary to reduce unproductive costs. To do this, the manager must indicate the permissible amount of technological losses and determine the level of responsibility for exceeding it. For example, when promoting food, natural loss should not exceed 3%.

Standardization of financial, material and labor resources will help identify irrelevant expenses in small and medium-sized businesses. All deviations from established standards should be recorded. Detailed analysis deviations will help identify ineffective costs, and management decisions, made on the basis of such an analysis will help eliminate the causes of their occurrence. It may also be necessary to adjust the standards themselves.

In order for small and medium-sized businesses to operate and develop effectively, costs for auxiliary work should be reduced. Maintaining service personnel (electricians, plumbers, auto mechanics) is often much more expensive than one-time involvement of third-party organizations. Selection of counterparties by optimal conditions contracts (price - quality - terms) are a way to really reduce costs for small and medium-sized businesses.

For individual enterprises, on the contrary, it is more profitable to create an additional structure or division if paying for equipment and maintaining specialists in the future will cost less than paying for the services of a third-party organization.

Let's say a small or medium-sized business operates well and makes a profit, but when distributing expenses, the income is eaten up. By whom? There may be several options here. The rented warehouse used for food storage is only 50% used. In this case, it makes sense to rent a room with a smaller area. Or a food chain, which includes a management team and several stores. Two stores are unprofitable. The manager decided to close the stores. However, the main expenses fell on the administrative apparatus. What happened? Profits fell, but expenses remained almost unchanged. The decision was wrong and led to the collapse of the company.

In the latter case, it was necessary to analyze costs and reduce precisely the ineffective ones, which were the costs of the administrative apparatus. It was this service that required reduction by at this stage enterprise development. Also, when selling and using production capacity, it is necessary to take into account the break-even point, at which gross profit is equal to total costs. Sales below this price will result in losses.

Formation of a cost management system

To do this, a small or medium-sized business needs to create a unit responsible for cost management. As a rule, this is a financial and economic department, which in turn must be provided with information support for reliable and timely collection of information on all costs.

All costs must be planned for the period, taking into account the company’s performance indicators - investments, income, etc. Throughout the entire period, exercise operational control over expenses, record, and compare actual costs with standard ones. This accounting will allow you to track all business transactions in the management accounting system. And cost analysis will help identify problem areas of the enterprise.

The results of cost analysis will allow the manager to make the right decision regarding cost optimization. It can be aimed at adjusting pricing, diversifying or changing production volumes, as well as reducing overhead costs. All cost reduction decisions must be consistent and therefore effective.

For example, one meatpacking plant decided to reduce costs through a simple procedure by installing an additional waste paper basket in each office. Now he receives monthly income from the delivered waste paper in the amount of 3 thousand rubles. Also, in order to reduce costs, this plant attracts employees, encouraging and rewarding with valuable gifts those who comply with the standards for the consumption of raw materials and who offer interesting ideas.

When managing costs in small and medium-sized businesses, it is necessary to adhere to the traditional classification adopted in accounting. Do not mix commercial costs with general production and administrative costs.

Selling costs include the cost of the product, wages, marketing, transportation and travel expenses. General production costs are tied to a specific item and bear the costs associated with it. Management costs include general business expenses, expenses for maintaining management staff, image marketing, and other expenses associated with managing the enterprise as a whole.

The main thing in cost management is for small and medium-sized businesses to live within their means, that is, never spend more than they earn, always have a reserve fund for investment and in case of force majeure.

Small and medium-sized companies in Russia are an integral part of the economy. Domestic entrepreneurs are actively exploring new market niches and successfully scaling existing businesses. It is clear that organizing and running your own business involves taking into account many features and subtleties in the management of the company, a key position among them is occupied by accounting for income and expenses.

Entrepreneurial income and its components

One of the main forms of business is individual entrepreneurship. Number of merchants in Russian Federation today it reaches 3.8 million people. The day will come when small business will become a growth point for the Russian economy.

The global goal of any business is to generate income. In fact, income is considered to be payment for the pooling of material and labor resources, for the risk of doing business, as well as for monopoly power. Financial receipts from positions economic theory can be considered as a combination of two components:

• profits that “finance” the conduct of this particular type of business. Such income is included in the internal costs of the organization and is called “normal profit”;
• profit received in addition to the “normal profit”, that is, the difference between the revenue received and the organization’s costs (both external and internal). This component of business income is called “economic profit.”

Entrepreneurial income does not exist without innovation, stimulates economic development, rationally distributes resources

Entrepreneurial income and its functions

The income of an individual entrepreneur has a rather serious mission, since its receipt contributes to innovation processes, optimal allocation of resources and finally initiates economic development.

The introduction of innovations into the business process makes it possible to reduce the unit costs of producing a unit of product, ensuring the receipt of large amounts of profit. Engineering services and the use of logistics technologies give the company a lot of advantages over its competitors.

Further, when planning production indicators, the businessman relies on stable demand for his products. And the attracted resources are used to produce relevant goods, thereby ensuring their effective distribution.

Finally, income is a “health indicator” of the enterprise, determining what will be produced and in what volumes.

Developing a business, introducing innovations in production, promoting the rational distribution of resources - these are the tasks of entrepreneurial income.

A formula for business development that is close to ideal: at least 25% of income is allocated to expanding production and conquering new markets

Individual entrepreneur income

“How much do you earn?” is by no means an idle question. A lot depends on the amount of income received: both the size of deductions and the possibility of applying a tax regime with attractive conditions.

The income of an entrepreneur is recognized as all cash receipts from the sale of goods, provision of services, performance of work, as well as the gratuitous receipt of property. The income of individual entrepreneurs is formed by the following items:

1. Payment for performing work or providing a service.
2. Profit received from turnover.
3. Sale of assets, securities or property of individual entrepreneurs, confirmed by documents of ownership.
4. Non-operating profit.

Personal income is the basis for calculating taxes from an entrepreneur. The procedure for determining it depends on the chosen taxation regime.

Table: amount of tax payments depending on the tax regime

The applied tax regime determines the maximum possible income and options for confirming it. For example, for the basic (OSNO) and simplified regimes (STS), as well as for the regime of payment of agricultural tax (UST), cash receipts are actual and without restrictions on the maximum value. For the patent regime (PSN), the possible income is set, and for the imputed income regime (UTII), its maximum value is determined.

Often, different modes are used for different areas of business, for example, along with OSNO, UTII and PSN are used, then the amount of imputed and possible income is added to the total income.

The amount of net income remaining at the disposal of the entrepreneur depends on the chosen tax payment system.

Can the personal funds contributed by an individual entrepreneur be considered income?

Income is what a businessman receives from his activities, an economic benefit that is expressed in cash or in kind. Depositing personal funds is not considered income, so this transaction is not subject to taxes.

Maximum income of an individual entrepreneur

The simplified tax system, unified agricultural tax, PSN, UTII can be applied subject to clear conditions: the number of personnel in the company, the maximum amount of income received, a certain list of types of activities.

The patent regime has an upper limit on business income. Receiving income in an amount of more than 1 million rubles (the law of the subject may establish another limit on the amount of income - up to 10 million rubles) deprives the individual entrepreneur of the right to apply the patent regime for paying taxes. Then the entrepreneur can switch to the simplified or basic mode.

The opportunity to choose appeared in 2017; before that, exceeding automatically meant a transition to OSNO.

The income limit for the simplified regime is set at 112.5 million rubles based on the results of nine months of the year in which the organization submits a notice of transition (346.12 of the Tax Code of the Russian Federation).

Maintaining a convenient special taxation regime in a multi-industry company will be facilitated by separate accounting of income and expenses for each area. Thanks to it, income in business areas will remain within the specified limits.

Also related to the maximum income of an individual entrepreneur are deductions to Pension Fund RF, as well as to the Fund social insurance. For those whose income does not exceed 300 thousand rubles per year, the total amount of payments (for 2018) is 32,385 rubles:

• Pension insurance - 26,545 rubles.
• Medical insurance 5,840 rubles.

If you managed to earn more than 300 thousand rubles, then in addition to 32,385 rubles you will pay 1% on income above the established amount.

Please note that the amount of insurance premiums will increase from year to year. So, in 2019, entrepreneurs will have to pay 36,238 rubles. (29,354 + 6,884), and in 2020 - 40,874 (32,448 + 8,426). These numbers are expressly stated in Art. 430 Tax Code of the Russian Federation.

Income received and expenses incurred are reflected in the Individual Entrepreneur’s Income and Expense Accounting Book

Documents confirming income of individual entrepreneurs

Quite often, individual entrepreneurs have to confirm their income. When reporting to the state, a businessman shows his income in the tax return. A tax return with a visa from the regulatory authorities is an official confirmation of the income of individual entrepreneurs using the OSNO, simplified tax system, and unified agricultural tax.

An entrepreneur paying taxes in the UTII or PSN regime takes the imputed or possible income, respectively, as the basis for calculating taxes. In reality, revenue is different from the income on which tax deductions are calculated. Therefore, some businessmen do not understand what income is, and most importantly, how an individual entrepreneur should be confirmed on UTII or PSN.

As documentary evidence of income, entrepreneurs on the PSN can present:

• a patent, confirming possible income;
• an income ledger that records the income actually received.

An individual entrepreneur who uses EBIT enters into the declaration the income calculated for the type of activity. Thus, it does not reflect the actual income of a self-employed citizen. And keep a ledger financial transactions optional for this mode. This means that supporting documents for businessmen applying the single imputed tax regime are primary documents or the Book of Accounting for Financial Transactions.

But often an entrepreneur needs just a certificate of income, because presenting one document to different companies is very convenient. However, the question arises: how can a businessman compose it and who should validate it? The form and procedure for issuing such a certificate have not yet been determined by regulatory documents. But the issue can be resolved by drawing up such a paper and signing it with your own hand. Try to get a similar certificate from tax office, accepting individual entrepreneur’s reports.

To obtain a certified income certificate, an individual entrepreneur on UTII or PSN will have to be smart

IP costs that can be classified as expenses

All costs incurred for the implementation of business processes, documented (agreement, invoice, acceptance certificate, payroll) are called expenses. Costs are classified into groups:

• material costs;
• everything related to wages;
• deductions for depreciation;
• other costs.

The first group includes:

• costs of raw materials and materials used in the manufacture of products;
• costs of non-depreciable property - tools, fixtures and equipment;
• spending on components and semi-finished products;
• payment for fuel, water and energy;
• payment for work and services of third-party organizations related to the business.

Costs for materials, non-depreciable property, semi-finished products, fuel of all types, services of third-party organizations are included in the expense group “Material costs”

The second group usually consists of:

• staff salaries, including compensation and incentive payments;
• remunerations paid under contracts, as well as copyrights.

The entrepreneur's salary is not included in costs.

Salaries of hired personnel, as well as remuneration under concluded contracts and payments for copyrights belong to the group of expenses “Payroll”

The third group includes:

• deductions for own property;
• deductions for the results of intellectual activity used in business and other objects of copyright acquired for a fee.

For purposes tax accounting the cost of the equipment should not be less than 100 thousand rubles. and have a service life of more than one year.

Deductions for own property, as well as deductions for the results of intellectual property used in business, are included in the expense group “Depreciation deductions”

The last group includes costs associated with:

• product advertising;
• obtaining certificates;
• business trips;
• warranty and post-warranty service;
• expenses for fire safety And necessary conditions labor;
• leasing payments;
• purchasing special literature and information databases.

The “Other” group includes expenses for fire safety, provision of required working conditions, advertising, obtaining permitting documents, travel expenses, leasing payments

Keeping records of income and expenses

The book of accounting of financial transactions of a merchant is used to record ongoing processes, record incoming funds and cash payments. Entries in the book are made on the basis of the “primary” . The amounts received and spent are recorded in rubles (ruble equivalent by recalculation to the date of actual receipt of income). Information about completed business transactions is prepared in Russian. If there are primary documents for foreign language, then they are translated into Russian. When a businessman is engaged in several types of activities, a separate accounting book is kept for each of them.

Most often, income and expenses are reflected on a cash basis, that is, on the date of receipt of money. There are features of cost accounting, for example, costs for materials (cost and acquisition expenses) are reflected in the period when income from the sale of manufactured products was received. The same applies to the costs of a company whose activities depend on the season, and receipts and expenses relate to different tax periods.

To pay the imputed tax and patent, it is not necessary to know the actual income, so the businessman himself develops the form of documents for internal accounting. The status of documents is assigned based on the order of the individual entrepreneur.

Such a book of business transactions usually reflects:

• Title of the document;
• place and date of its compilation (start of maintenance);
• data of the compiler (full name of the entrepreneur, his TIN and registration number);
• the period for which the document was compiled;
• IP signature.

Records of business transactions and documents are maintained in chronological order. They should reflect the following information:

• date and serial number of the entry;
• name of the business transaction;
• name, number and date of the transaction document;
• monetary indicator of income or expense.

Income and cost accounting programs

Accounting allows a businessman to document the current operations of a businessman, or, more precisely, the business processes he carries out. Although no one forced businessmen to organize accounting, the resulting effect from such events speaks for itself. Graphic and numerical illustration the most important parameters activities, planning ability financial result, control of labor resources and material assets - this is just a small list of functionality. Setting up automated accounting of income and expenses is also useful for small businesses.

The program for automated accounting of income and expenses relieves the entrepreneur from routine accounting work

The most famous paid program is “1C: Enterprise Accounting”; it has many configurations for various forms IP. The shareware program "Sibus" is also popular and is suitable for individual entrepreneurs on the simplified tax system. Free programs“BukhSoft: Simplified System”, “Business Pack”, “IP STS” usually use IP on the simplified tax system.

Any enterprise should maintain management, tax and accounting records; they are all inextricably linked. The use of automated accounting systems allows you to monitor key business indicators, including graphical support of information, as well as promptly prepare the necessary reporting documentation.

Owners of commercial real estate today are puzzled by how to reduce the costs of operating their facilities and at the same time keep them “safe and sound.” But in order to spend less, the owner needs to understand how operating costs are formed in general.

Income method of cost calculation

“Often the numbers that are presented by incompetent specialists are taken out of thin air,” says Evgeniy Yakushin, director of operations at the Bekar Management Company. - Such figures do not reflect the real picture and mislead owners. In order to justify the cost of operation, it is necessary to understand what approaches professional operating companies use when planning costs.”

In order to ensure the planned profitability of the property, it is necessary first of all to clarify how much the owner is willing to spend on the operation of the office or shopping center. In this case, when calculating operating costs (based on the volume gross income) the income method is used. The amount of gross income is taken as 100%, and a strictly defined percentage is spent on each expense item. According to Alexey Samsonov, director of development at ITF Development, on average, the cost of operating a commercial real estate property is 10-12% of the owner’s gross income. IN winter period this amount increases due to rising costs for electricity and heat.

Evgeniy Yakushin provides the following calculations to determine operating costs.

Expenses for business centers of classes B and C

The owner spends about 4-5% of gross income on the security of a business center; payment of utilities (water supply, gas, electricity, heat supply) takes about 5-7% of gross income. The costs of managing the facility (remuneration for the management company), as a rule, reach 6-8% of gross income.

The cost of operating the facility consists of payment Maintenance, current repairs, cleaning, staff salaries, overhead and support costs. In practice, the cost of operating a class A facility is up to 10% of gross income, while a class B facility is more expensive to operate - 12-14%. The most expensive in terms of operation is a class C facility: it costs the owner 14-16%.

According to Blackwood analysts, usually the cost of operating a building includes the cost of wages for technical personnel servicing the building, as well as security costs, and also includes payment for the services of a cleaning and management company.

The management company's remuneration is 20% of the total operating costs. If the company has a serious name in the market (for example, Hines), its share can increase to 30-45%.

As a result, the owner of the building is forced to spend about 12% of his gross income on operation. Not all owners of commercial real estate are willing to pay that much, so each one solves the problem of reducing operating costs in their own way, while trying to maintain a decent quality of service. After all, the service life of the building depends on the operating conditions.

Blackwood provides an example of the cost structure for operating a building with an area of ​​11,620 sq.m. The tenant's total maintenance costs are about $70/sq.m./year. Of these, the actual operating costs according to the estimate are about $36/sq.m. This difference is associated not only with payment for the services of the management company, but also rational use business center area. The fact is that the tenant pays only for the space that he actually occupies, and the management company is in charge of servicing the entire complex. Thus, the cost of operating the area common use distributed proportionally among all tenants.

According to the observations of Evgeny Yakushin, it is often developers who consider the income method the most appropriate for calculating the cost of operation. This method, with a fixed return, provides developers with a maximum range of maintenance services. At the same time, operating costs are a certain proportion of gross income that the owner himself is willing to spend. Since the developer most often does not intend to operate the property until the end of its service life, it is profitable for him to spend a fixed amount on operation. On the one hand, he can separate it from gross income, and on the other hand, this amount is enough to ensure the normal functioning of a commercial real estate property. It is also important for the developer that its operating costs do not exceed the costs of its “neighbors” (other owners of office or shopping centers).

Cost method

According to Bekara experts, it is not always advisable to use the income method to calculate the cost of operation. In addition to this, there is also a costly method for calculating operating costs. This method is based on the use of aggregated indicators of resource consumption - per unit of volume or area for various commercial real estate objects. Regardless of the volume of gross income of an office or shopping center, one or another expense item will always be the same amount accepted for a business center or shopping center of a given class.

For example:
As a rule, the cost-based method is convenient for owners of commercial real estate who plan to use their property until the end of its service life. For such owners, not only the fixed income from the property is important, but also the very condition of the building and its engineering. The main thing in this case is that the office or shopping mall used for as long as possible. At the same time, the owner also does not intend to pay more for the operation of his facility than other owners of commercial real estate. The desire not to overpay is quite natural. Therefore, in order to use your resources wisely and allocate the necessary part of the gross income for operation, you can use another method for calculating the cost of operation - comparative.

Comparative method: no more expensive than “neighbors”

Comparative analysis similar objects is to use open and accessible aggregated indicators of resource expenditures for similar real estate. According to Evgeny Yakushin, if the first two methods of estimating the cost of operating real estate require a certain amount of specific information and time for calculations, then comparative method useful as a quick assessment. On the other hand, it is often difficult to obtain information about the cost of operating similar facilities. Such information is rarely freely available, but it is all the more important because it allows the owner to instantly assess his financial potential for operating costs in comparison with the operating costs that his “colleagues” afford. For example, if operating costs are planned for a class B business center, then you can take a similar object as an example (for example, the Nobel Business Center, which is owned by the Bekar Group of Companies).

Business center "Nobel"
Total area - 5,411 sq.m.
Rentable area - 4,058 sq.m.
Rental rate - 28 USD/sq.m/month.
Gross monthly income - 21 USD/sq.m./month.
Real costs - 2.6 USD/month.

Which method to choose

Thus, if we use different methods when calculating operating costs, then for the Nobel business center, Bekara specialists identified the following values:

with the income method - 2.5 USD (12% of gross income);
with the cost method - 2.7 USD;
with the comparative method - 2.6 c.u.
It is also worth considering that operating costs are a value that changes from month to month. Operation is seasonal in nature, therefore the costs for it vary depending on the season. In preparation for heating season- in August-September - operating costs are higher than in April-May. Therefore, it is not entirely correct to use an average value (this mistake is common to many business consultants). You can indicate the average amount that is spent on operation - for example, $2.5/sq.m per month. But it’s always worth remembering that in the summer it can drop to $1.5, and in the fall it can rise to $4.5/sq.m/month.

“It is impossible to say exactly which method is effective and which one the owners adhere to due to the many factors that influence the calculation of costs (seasonality, list of equipment maintenance, class of the facility, etc.),” says Alexey Samsonov, director of development at ITF Development. - As a rule, all indicators are combined by different methods estimates, and displays common denominator, satisfying the owner."

The choice of method for calculating the cost of operation is the exclusive prerogative of the owner of a commercial property based on data, forecasts and documents compiled by a professional operating company. The choice of method depends on many parameters. Let's say that developers are ready to allocate a strictly certain amount from gross income for the operation of their facility and therefore most often choose the income method of determining costs. At the same time, developers are not willing to pay more than their “colleagues” (comparative method). Owners of commercial properties, who assume that they will use the facility themselves and are interested in keeping the office or shopping center in operation for as long as possible, most often choose the cost-effective method. However, there are also some nuances here.

The fact is that today it often turns out that during the construction stage, changes constantly arise in the project, other materials and equipment are used instead of those planned by the owner. A problem arises: for example, one amount is reserved for operation, but in reality it turns out that you will have to pay much more.

Let’s say the owner was going to spend 2.3 USD on operation. by 1 sq.m per month, but they installed a more expensive air conditioning system, and now operation will cost 2.5 USD. for 1 sq.m per month. And here, each owner of commercial real estate independently determines what is more important for him - to save on operation and maintain the planned profitability of the property, or, by reducing profitability, spend as much on operation as necessary. In addition, the owner also does not want to overpay and is ready to pay no more than the “neighbors”.

Thus, there is no panacea for the owner - operating costs must be determined in each specific case separately. Helping to reduce these costs and increase the efficiency of using available resources is the job of a professional operating company. According to Evgeniy Yakushin, thanks to high-quality real estate management services, you can save 10-20% of operating costs.

The greatest effect is achieved when the operating company is involved at the business planning stage. Competent consultations will help the owner reduce future operating costs by the right choice engineering systems building, recommendations for standard mode and operating technologies, as well as forecasting optimal operating costs.

General expenses refer to both the costs of doing business and budgetary expenses a certain person. In both cases the total costs are calculated the same: just add fixed costs(minimum costs necessary for living or running a business) and variable costs(expenses that occur from time to time).

Steps

Part 1

Calculate fixed costs for a certain period of time (usually a month).

• Fixed expenses include things you have to pay for every month, such as rent, utilities, phone bills, gas, food, and so on. Fixed expenses don't change monthly (for example, if you buy clothes, your rent doesn't change).
• Let's look at an example. Fixed costs: rent = $800, utilities = $250, phone bill = $25, internet bill = $35, gas = $200, food = $900. Add these numbers up and we get monthly fixed costs of $2,210.

1. Calculate variable costs for a specific period of time (usually a month). Unlike fixed costs, variable costs depend on your lifestyle and include all expenses that are not necessary but improve your quality of life.

   • Variable expenses include spending on clothing (other than what you need), vacations, parties, gourmet meals, and so on. Please note that although some fixed costs, such as utility bills, may vary, they are not variable costs because they are mandatory.
   • In our example, variable costs include: theater tickets = $25, weekend getaway = $500, friend's birthday gift = $100, and a new pair of shoes = $75. Therefore, total variable costs are $700.

2. This will be the total amount of money you spent during the month. As mentioned above, the formula for calculation is as follows: fixed costs + variable expenses= total expenses.

   • In our example: total expenses = $2210 (fixed costs) + $700 (variable costs) = $2910.

3. Track your expenses to accurately calculate your total monthly expenses. If you don't track your expenses (write them down), you won't be able to calculate their total. So try to write down all your expenses for one month. As a result, you will have a good idea of ​​your fixed costs and will only need to track your variable costs moving forward.

   • Tracking fixed costs is easy; To do this, keep bills for utilities, rent, and the like. Tracking food expenses is more difficult, but you can keep receipts from stores.
   • Tracking variable expenses is even more difficult. If you use a credit or debit card for purchases, check your card's charges by printing the card's history. On the other hand, if you pay with cash, keep receipts or simply write down the amounts paid.

   Part 2

   Company budget

   1. Add up your fixed costs. These are costs whose value does not change depending on changes in production volume and which are paid regardless of whether the company produces any product or not.

      • A company's fixed costs are different from an individual's fixed costs. The company's fixed costs include rent, utilities, equipment, machinery, insurance premiums and labor not involved in the production of goods and services.
      • Consider the example of a basketball manufacturing plant. Fixed expenses include: rent land plot= $4000, insurance premiums = $1500, loan payments = $3000, equipment = $2500, salaries of employees ($7000) not involved in the production of goods (janitors, security guards, etc.). Add these numbers up and we get monthly fixed costs of $18,000.

   2. Determine variable costs. These are costs whose value changes depending on changes in production volume. In other words, the more goods produced, the higher the variable costs.

   3. Add up fixed costs and variable costs to get total costs. As mentioned above, the formula for calculation is as follows: fixed expenses + variable expenses = total expenses.

      • In our example, fixed costs are $18,000, variable costs are $16,000, and total monthly plant costs are $34,000.

   4. Most businesses' fixed and variable costs can be found in their financial documents. In particular, the income statement must reflect all variable and fixed costs. This declaration is required to be completed by all companies.

      • Additionally, you can refer to another financial document called the balance sheet to determine the company's liabilities. This will help you determine financial condition of the company in question: if its income barely covers expenses, and the amount of liabilities is considerable, then the financial position of the company is rather precarious.