Taxation system for individual dry cleaning. Trade fee (studio and dry cleaning collection point). Tax accounting of income

The laundry and dry cleaning sub-industry is a critical one integral part consumer services industry intended for:

To maintain the sanitary and hygienic standard of living of the population in proper condition;

Services for healthcare organizations, public education, social protection;

Providing services to military personnel and other similar organizations;

Providing protection from the consequences of possible natural and man-made disasters by disinfecting clothing, linen, and other products.

Enterprises for dry cleaning of clothes and household items were created in Russia a long time ago; their mass appearance dates back to the 70-80s, when household chemicals has reached a sufficient level. Dry cleaning service in the service rating of the 80s. significantly defined laundry services, speaking, on the one hand, about improving the standard of living of people, and on the other, about the culture of using personal items.

In the pre-reform period, the laundry and dry cleaning industry was well developed and provided large volume services. At the beginning of 1991, 1,900 laundry factories were in operation in the public utilities and consumer services system of the Russian Federation, incl. 957 self-service laundries. At the same time, there were 1,690 dry cleaning enterprises, more than 650 of which were in regional centers.

The collapse of consumer services in the 90s. did not bypass dry cleaning companies. It all started with the closure of complex reception centers in rural areas, and then cities and regional centers narrowed their scope of service to a minimum, reflecting the impoverishment of the population, which could not afford to pay for the service.

Currently, the industry is experiencing a structural crisis and a decline in production volumes. Since 1990, the number of enterprises in Russia as a whole has decreased by 4-5 times, and the volume of services provided has decreased many times over. Many laundry factories, dry cleaners and collection points were closed and repurposed. The technological park of this industry was in a critical state, resulting in a significant reduction in production capacity. The changes that have taken place in the industry have negatively affected the ability to meet the needs of the population for washing and cleaning clothes and have led to sharp decline offers in the field of laundry services. The poor technical condition of the industry has seriously affected the quality of the services provided by laundries and dry cleaners. Currently, regional enterprises in the sub-industry are generally low-profitable.

The reasons behind the current crisis in the laundry and dry cleaning sub-industry are subjective and objective factors:

Rapid rise in prices for equipment, spare parts, chemical materials;

Increased cost of energy resources, water, rent, transport, communications;

The appearance of various kinds of “additional costs” - obtaining permits, taxes, possible fines, penalties, etc.;

Moral and physical aging of the existing fleet technological equipment, destruction of the system for providing equipment and spare parts;

Loss of “social guidelines” by laundry service enterprises;

Serious lack of manufacturing experience;

Underestimation by the authorities of the specific features of this most complex (from a technical and resource point of view) sub-sector of consumer services for the population.

The demand for laundry services is determined by the need for periodic sanitary and hygienic processing of linen and clothing. Before the start of economic reforms in Russia, frequent use of laundries and dry cleaners by all segments of the population was very typical. The level of service provision per person achieved by the beginning of 1990 was 5.2 kg in Russia. The sanitary standard for washing clothes is 72 kg per person per year (including the public sector). The standard for dry cleaning was 4 kg per person per year. The actual volume of services per urban resident of the Russian Federation at the beginning of 1990 was 1.03 kg. For comparison, in the USA in the early 90s. There were 20 thousand dry cleaners, and the annual volume of services per American was 12 kg of clothes. Until 1991, the volume of sales of household services by laundries in the Russian Federation as a whole amounted to 830 thousand tons of linen annually.

It should be noted that in the period before the 90s. making a profit and maximizing it was not the main task of state laundries and dry cleaners, therefore the prices for the services provided were relatively small due to subsidies from the local budget. In general, since the beginning of economic reform in the country, the rate of increase in prices for laundry and dry cleaning services is almost commensurate with the general rate of inflation. At the same time, over the years of reforms, the share of the cost of services in the real income of the population has increased significantly. Washing and dry cleaning of linen has turned from a generally available sanitary and hygienic service into a type of service for a limited part of the population. If during the planned economy the cost of household services was almost the same for different enterprises, then at present there is a wide range in prices for laundry services on the market. For example, in 1987, the cost of washing 1 kg of linen in a laundry was 0.27 rubles, which corresponded to 0.2% of a salary of 150 rubles. .

However, in the 90s, along with a decrease in the purchasing power of the bulk of the population, the effective demand of a certain part of consumers in the field of household services was determined. At the same time, there has been an increase in the standards of consumer requirements for the quality of services and an increase in demand for high-quality laundry and dry cleaning services.

The revival of the economy has led to a slight increase in people's living standards. The need for services began to increase. At this stage, the revival of household enterprises (including dry cleaners) is an objective and necessary process. First of all, those enterprises that had not lost their production base and human resources. Today they are on the move. Through incredible efforts, they have to overcome economic difficulties to win service territories and, with their results, prove their right to a legitimate place in the system of consumer services. Today's dry cleaners are not revived old enterprises, they are fundamentally new technological complexes that use the latest auxiliary materials in their work, the effectiveness of which meets the needs of consumers.

Today, the laundry services market is growing and has good prospects due to the following factors:

There has been a strong decrease in “supply” from laundry companies;

The presence of large currently unrealized market potential;

Stabilization and some growth in income of target consumer segments;

High level and wide range of customer needs;

The desire of an increasing number of the population to have household services at the level of similar developed countries.

Consumers of laundry services today are divided into two main groups:

Public sector (organizations and enterprises);

Individual consumers (population).

Laundry services in general, unlike dry cleaning services, are characterized by the dominance of the public sector of consumers. In all-Russian volumes, the share of laundry done by consumer organizations is about 80%.

The public sector includes hotels, hairdressers, beauty salons, baths, catering establishments, municipal services, healthcare institutions, etc.

Individual consumers of laundry and dry cleaning services include successful entrepreneurs, as well as representatives of the intelligentsia, workers and employees with above-average incomes, i.e. those who are able to pay for these services. It should be noted that many Russian families with middle and high incomes have now purchased automatic washing machines, so the number of actual users of laundries will be objectively less than in the pre-reform years.

Another group of potential consumers can be considered the provision of laundry services to low-income segments of the population, pensioners, and veterans. Conditions for providing benefits when paying for laundry services to these consumers are possible if there is a program to provide appropriate services to socially vulnerable categories of citizens with compensation for the lost portion of profits to enterprises through preferential taxation.

Dry cleaning and laundry are among the most “industrial” areas of household services. They are the most capital- and energy-intensive, are powerful consumers of water, require highly qualified, disciplined personnel, special treatment systems, and occupy large production areas. The profitability of large-scale production, as a rule, is 5-10%. However modern enterprises for improved washing of linen and men's shirts, profitability reaches 40% or more, which is a powerful incentive for entrepreneurs to create new production facilities for these types of services.

Thus, at present, in order to further development sub-industry of laundry services and dry cleaning, the main tasks facing it are:

In the reconstruction and technical re-equipment of enterprises through long-term investment loans and leasing of technological equipment;

More effective use real estate enterprises;

Implementation advanced technologies, new types and forms of service;

Reducing the cost of processing one kilogram (unit) of clothing and linen.

Dry cleaning and dyeing enterprises are engaged in dry cleaning and dyeing of clothes, dry cleaning of carpets, down and feathers and other products. In addition, they provide self-service laundry. Dry cleaning of clothes can be carried out both by the relevant enterprises and as a self-service.

These enterprises also carry out individual additional operations that accompany the general process of dry cleaning clothes or washing clothes, for example, removing individual stains, anti-moth treatment, minor repairs and other types of work.

Clothing dry cleaning and dyeing enterprises provide services both for the population and for enterprises and organizations. There are two types of work execution: regular and urgent. Currently, most work is performed as urgent.

Specific technological features of the provision of dry cleaning (laundry) services influence the methodology and organization of accounting at these enterprises (Table 2.1).

Table 2.1

Features of the technological process of dry cleaning enterprises

(laundries) and their impact on organization and methodology

accounting

Influencing factor	Type of service
dry cleaning and dyeing of clothes	washing clothes
1. Features of the enterprise’s activities: Business size Technology and organization of production An extensive network of enterprises
2. Government regulation
3. Seasonality factor
4. Use of primary accounting documentation
5. Insignificant percentage of unfinished operations
6. Lack of WIP
7. Coincidence of the cost of produced and sold services
8. Low share of physical assets
9. No returnable waste
10. Use of commercial assets of the population
11. Calculation objects
12. Cost accounting methods
13. Availability of indirect costs
14. Availability of main and auxiliary production facilities
15. Features of taxation

The formation of accounting information at dry cleaning (laundry) enterprises is largely determined by the size and form of business organization. Its main form in these enterprises is small entrepreneurship, based on private and collective property. This factor largely determines the choice of methods and forms of accounting, as well as the choice of taxation system.

The technological process associated with the provision of dry cleaning and dyeing services is highly mechanized and consists of the following stages: receiving products; sorting products and completing batches; pre-treatment (stain removal, cleaning); degreasing (for dry cleaning) and dyeing (for painting products); preliminary control over the quality of work performed; processing of products in organic solvents; drying; ironing and additional operations; performing work related to minor repairs; repeated quality control and delivery of completed work to the warehouse.

When items arrive for dry cleaning, batches must be sorted and assembled. In this case, the main selection criteria are the color of the products, degree of contamination, and weight category.

When carrying out pre-treatment, the type of product must be taken into account. If it is textiles, then a supply of steam and air under pressure is necessary. Fur velor and clothing leather can be processed using mechanical and chemical methods. Mechanical processing is carried out using special erasers, sponges, brushes, as well as sanding cloths of various grain sizes. The use of special chemicals is more effective, but it is necessary to take into account the sensitivity of the skin to chemical reagents. Removing stains on products made from natural fur is carried out, as a rule, in exceptional cases; pre-treatment involves thoroughly cleaning the most contaminated areas of the product.

Immediately after stripping, the products should be loaded into the machine for basic cleaning. The degreasing process acts as the main process when dry cleaning products.

Processing of products in an environment of organic fertilizers is carried out in separate batches, completed depending on the type of products being processed and their contamination. The batch weight is determined depending on the capacity of the degreasing and dyeing machines. A separate order is issued for each batch of products, which accompanies it through all processing operations. At the same time, the work order indicates the name of the processed products and order numbers, which ensures control over their safety. The work order acts as the main document not only for accrual wages, but also the subsequent write-off of consumed materials.

Dry cleaning enterprises have a number of technological features, which are manifested in the specific consumption of electricity, water and chemicals. The largest share of consumption is for chemicals. The processing of each type of product requires a certain amount of chemicals.

The technological process of processing linen in laundries consists of the following stages: receiving linen; laundry tag; sorting; washing; spin; shaking; drying; mechanical and manual ironing; packaging and delivery.

Linen is received at hours and days convenient for the population, in a special room isolated from the room with clean linen. The laundry of the population is accepted at collection points or when servicing customers at home.

Accepted linen is sorted at reception points into straight linen with starch, straight linen without starch, fancy linen and shirts and placed in special bags, each of which has its own number.

At the laundry factory, linen is transferred along with documentation to the dirty linen warehouse. Linen of organizations and institutions is accepted and sorted during reception directly at the factory. The formation of technological batches is carried out immediately upon receiving the laundry.

Currently, due to the growth of business in the dry cleaning (laundry) sub-industry, an extensive network of such enterprises has begun to develop. An example of this is the most famous “brand” on the Moscow market of dry cleaning and laundry services - the Diana association, which has been operating in the service market for over ten years. The Diana dry cleaning and laundry network consists of 12 factories and about 150 collection points located in various areas of Moscow and the Moscow region. Given production association offers its clients laundry, clothing and dry cleaning services for all types of clothing. High quality services of the Diana network are due to the use of the latest equipment using Western technologies and chemicals. Orders are accepted both in the salons and at customer addresses. The company's services also include corporate services for organizations under contracts, a flexible pricing system that provides a wide system of discounts. Provided cleaning and washing modes: 3, 2, 1 day and 2 hours (“express”, dry cleaning only - in the presence of the customer).

Dry cleaning and clothing dyeing enterprises are economic entities whose activities are subject to government regulation. The nature of such regulation in this case is the certification of services and the protection of consumer rights. In this case, the cost of certification of services is paid by dry cleaning enterprises.

It should be noted that cleaning various types clothing is seasonal. Autumn and spring are the busiest periods. The volume of services sometimes increases several times. The largest number of orders are for clothing made of leather, suede and tanned leather.

Significant features at dry cleaning (laundry) enterprises are in the use of industry-specific primary documentation:

Receipt form BO-5 - for dry cleaning and dyeing services;

BO-3, BO-12 washing - for laundry services.

As well as a register-invoice, route sheets with work orders.

In general, all enterprises providing dry cleaning (laundry) services are characterized by a small percentage of unfinished operations due to the short duration of the production cycle.

Since the duration of the production cycle at dry cleaning (laundry) enterprises does not exceed one day, there is no work in progress that moves from one reporting period to another. The process of providing services at these enterprises consists of three stages: receiving orders for services from the population, performing services, selling services. In addition, payment for services is made as they are completed.

At dry cleaning (laundry) enterprises, the production process is also a consumption process. Since the services of these enterprises are consumed immediately after their production, i.e. fulfillment of orders is combined with their sale to consumers without the intermediary of trade organizations, therefore, at these enterprises there is no need to use accounts 40 “Release of products (works, services)” and 43 “ Finished products" The actual cost is directly written off to account 90 “Sales”.

Most dry cleaning (laundry) enterprises have insignificant physical assets and a relatively low need for fixed assets.

The range of materials at these enterprises is quite limited, and, as a rule, there is no returnable waste.

Enterprises providing dry cleaning and laundry services use the commodity values ​​of the population in the production process, i.e. items accepted for dry cleaning, processing and washing.

The objects of calculation at these enterprises are groups of products of a certain type or a group of orders for a certain type of processing. The calculation unit is 1 ruble of revenue or 1 kg (1 piece) of processed linen.

The cost accounting method, as a rule, is per-order-item or per-order-group.

Indirect costs are taken into account at the places of their occurrence with their subsequent distribution proportionally:

Wages of production workers;

Revenue;

Weight of processed products;

Estimated rates and machine-hour ratios;

Equipment operating time (taking into account its repair complexity);

The amount of direct costs.

In most cases, each enterprise, in addition to the main production, has an auxiliary one (mechanical repair shop, boiler room). In this regard, there is a need to use accounts 20 “Main production”, 23 “ Auxiliary production", 25 "General production expenses". As a rule, all dry cleaning (laundry) enterprises use a non-shop management structure, therefore all costs associated with the organization and management of production are collected and recorded directly on account 26 “General business expenses”.

Dry cleaning enterprises (laundries) perform work both for organizations and for the population, which affects the organization of their taxation. At the same time, the sale of services to the population is subject to a single tax on imputed income, and revenue from the sale of services to organizations is carried out within the framework of the traditional accounting and taxation system. Thus, at dry cleaning (laundry) enterprises, accounting for the sale of services subject to and not subject to the single tax on imputed income is carried out separately. Participants in the certification of dry cleaning and dyeing services are the following (Fig. 2.1).

Rice. 2.1. Organizational structure service certification systems

for dry cleaning and dyeing

Dry cleaning and dyeing enterprises, feature economic activity which pose a risk to the consumer are subject to government regulation. The nature of such regulation in this case is the certification of services and the protection of consumer rights.

Certification is understood as a procedure for confirming conformity, through which an organization independent of the contractor and the consumer certifies that in writing that the service corresponds established requirements. The basis for the introduction of certification of dry cleaning and dyeing services is the Decree of the State Standard of March 31, 1994 No. 10 “On the certification system for dry cleaning and dyeing services.”

1) Gosstandart of Russia;

2) Central Appeal Commission of the State Standard of Russia;

3) Central certification body (JSC Russian Union of Enterprises and Organizations of Consumer Services to the Population - JSC Rosbytsoyuz);

4) The methodological center of the system is the Central Research Institute of Consumer Services - TsNIIbyt.

Currently, Gosstandart of Russia has developed and put into effect GOST R40.001-95 “Rules for certification of quality systems in Russian Federation", which provides voluntary and mandatory certification of quality systems.

To provide services to dry cleaning and clothing dyeing enterprises, it is necessary to obtain a certificate of conformity. Laundries do not need to obtain a certificate of conformity.

Certification of dry cleaning services is carried out by organizations accredited by the State Standard of Russia. Having received an application for certification from dry cleaning enterprises, the organization communicates the conditions and cost of its implementation.

The certificate of conformity is issued for a period of one to three years.

Certification work is carried out in two stages: the quality of cleaning of products and the level of customer service are checked.

The state standard sets the following requirements for the quality of dry-cleaned products:

1. Products after dry cleaning must be clean, free from stains, streaks, halos, the smell of solvent and stain removers, foreign fibers, lint, and dust.

2. Products must retain their original shape, integrity, color, pattern and relief.

3. Products must be dry, well ironed, without wrinkles, distortions, creases, seam bends or damage to the sewing design.

4. In trousers, the fold line should be in the middle of the front and back halves of the trousers and pressed in along the entire length.

5. On products made of faux fur, the pile must retain the character, shine, elasticity and direction characteristic of this fur.

6. Products and their parts made of natural fur must retain their shine and original shape.

7. Knitted items must retain their original volume and shape, and have no loose loops or elongated areas.

8. Carpets and carpet products must be dust-free, free from stains, discoloration, pile jams, permanent pile deposits, and maintain the integrity of the pile base.

9. Soft toys must be dry, free from odor, stains, deformation of seams, peeling off parts, and the pile must be combed.

10. Hats must match the style and size, ribbons and trims must be ironed, and the pile must be combed.

11. Feather-down products must be dry, fluffy, and odorless.

12. The reduction in the weight of feather-down products after dry cleaning (due to the removal of dust, dirt and feather debris) should be no more than 40% of the original weight with a humidity not exceeding 12%.

13. Products that have been dry cleaned should not contain gray residue.

14. The value of the maximum permissible detergency for processed products of any assortment must be at least 52%.

15. Resorption of product contaminants after dry cleaning must correspond to the data specified in Table 2.2.

Table 2.2

Standards for resorption of product contaminants after dry cleaning

16. Finished products must have crease resistance, water and dirt repellency and antistatic properties.

17. Dry cleaning conditions must ensure the preservation of linear dimensions.

18. Products that have undergone dry cleaning must be breathable, and products for newborns must be breathable and hygroscopic.

19. Dry-cleaned workwear must ensure professional use.

20. The coloring of products must be resistant to washing and dry cleaning.

21. After dry cleaning the following are allowed:

Defects identified when the product was accepted for dry cleaning;

Hidden defects that have appeared due to violations of manufacturing technology and improper care of the product during operation;

Old, non-removable stains from paint, mold, silicate glue, insecticidal preparations, ink and oils on products made from fabrics of all types, from natural suede and reverse sheepskin;

Whitish stripes and abrasion in areas of greatest wear (cuffs and sleeve folds, side seams) on products made of dyed sheepskin, natural and artificial suede, polyester fiber;

Yellowness and discoloration caused by prolonged exposure to sweat chemicals, atmospheric conditions, and on light fur products, in addition, from the natural aging of the hair, which appeared after dry cleaning;

Fuses, yellowing and whitish areas that occurred due to improper ironing at home, during the production of the product and appeared after dry cleaning;

Violation of the integrity of products, as well as lowering of loops on knitwear as a result of prolonged wear or damage by moth larvae, which appeared after dry cleaning;

Creases and delaminations on products made from duplicated textile materials, formed during long-term use;

Streaks formed when processing products with aqueous solutions at home.

22. After dry cleaning, products are stored in a special room that ensures the safety of the products.

To maintain their shape and structure, clothing and fur products are stored on portable hangers.

Knitted and other textile haberdashery products, carpets and feather products, soft toys are stored on racks.

23. When issued to the consumer, the products must be packaged.

Once a year, the organization that issued the certificate carries out state inspection control with the involvement of enterprise specialists.

In preparation for the inspection of certified dry cleaning and dyeing services:

The results of previous inspections, including those carried out by other control bodies, are analyzed;

Technical documentation related to the subject of inspection is analyzed;

Information about the enterprise and the services it provides is studied;

The results of the work carried out by the enterprise to comply with mandatory requirements are studied. state standards;

A verification program is developed, if necessary.

Upon arrival at the inspected enterprise:

The head of the enterprise is presented with a notice to conduct an inspection and is introduced to the task of the inspection;

The work is distributed among the inspection participants - state inspectors and attracted specialists;

A list is being determined necessary materials and documents submitted by the enterprise for inspection.

When checking the compliance of certification objects current standards Enterprise managers are obliged to provide state inspectors with:

Free access to office and production premises upon presentation of a state inspector's identification;

Usage technical means and specialists;

Providing documents and information necessary for state supervision;

Selection of samples and samples of service results to monitor their compliance with the mandatory requirements of state standards, attributing the cost of consumed samples and the costs of testing (analysis, measurements) to the production costs of the inspected enterprise.

In the process of monitoring dry cleaning and dyeing services, the following is also checked:

Availability of a certificate issued or recognized by an authorized body, its authenticity, correctness of execution, registration and validity period;

Availability of documents confirming the conduct and results of inspection control;

Correct use of the mark of conformity;

Correct delivery of information about certification of services to the consumer;

Timely notification of the certification body about changes made to technical documentation or technological process for the production of services.

Violations include work and production of services:

Without certificate;

With an expired certificate;

With a withdrawn certificate or whose validity is suspended;

With violations (non-compliance) of the mandatory requirements of state standards, for compliance with which certification was carried out and a certificate of conformity was issued.

If there is a violation of the compliance of the service or service conditions with the established requirements and incorrect application of the mark of conformity, corrective measures are taken. If the service provider fails to take corrective measures or their ineffectiveness, the certification body revokes the certificate and revokes the license to use the mark of conformity.

The cost of inspection is paid by dry cleaning companies.

The legislation also provides for unscheduled inspection control, which is carried out if the organization that issued the certificate receives information about claims from dry cleaning clients regarding the quality of its services or level of service.

Primary accounting is a system documentation, initial generalization and accumulation of information about business transactions. In relation to dry cleaning enterprises (laundries), primary accounting covers the system of collecting and documenting operations carried out directly at receiving points related to the receipt, execution and sale of orders. One of the most important functions of receiving points is proper documentation of accepted orders, monitoring their movement and settlements with customers.

The process of organizing public services is regulated by the Rules for Consumer Services, which determine the procedure for receiving and processing orders, their execution and delivery, settlements with customers, as well as the property liability of both the enterprise and the customer.

Acceptance of items for dry cleaning is carried out by a receiver directly in the dry cleaning premises or through a driver-receiver who picks up items that require cleaning, coming to the client himself. Admission is carried out with a receipt or under a special agreement. This is due to the fact that most products accepted for processing do not have clear recommendations for care and processing.

When receiving and placing orders, dry cleaning enterprises use a strict reporting form in form No. BO-5, and laundries use form No. BO-3. Each of these forms consists of an order, a receipt and a copy of the receipt. Receipt form No. BO-5 is issued in three carbon copies. The purpose of each copy is as follows: the 1st copy of the “Work Order” is used to account for revenue and pay wages to receivers, the 2nd copy of the “Receipt” remains at the receiving point; The 3rd copy of “Copy of receipt” is issued to the customer for receiving things. A receipt is issued to the client. In it, the dry cleaning employee must indicate the type of product and the amount that the client deposited at the cash register. The receipt also indicates the color and fibrous composition of the product, as well as defects that cannot be removed by cleaning. If the fittings can be damaged during the cleaning process, the employee must repair them.

Most garments come with marking tape. Using the symbols printed on this tape, the worker determines what types of processing the product cannot be subjected to (for example, finishing or antistatic treatment). If there is no marking tape, the employee must warn the client about the properties of the material from which the product is made and about possible damage during cleaning. This frees the dry cleaner from liability in the event that the product is damaged.

The receipt that the dry cleaning (laundry) receiver gives to the client also indicates the deadline for completing the order. For failure to comply with this deadline, the client has the right to demand that the dry cleaner (laundry) pay a fine, the amount of which is 3% of the cost of cleaning for each day of delay.

The receipt forms used when placing orders are strict reporting forms. This means that the use of each form number is controlled by the accounting department from the moment it is received by the enterprise until it is submitted to the archive. Acceptance of orders that are not formalized with the appropriate document is not allowed.

Accepted orders for dry cleaning and dyeing of clothes from receiving points to workshops are recorded in a register, also compiled in three copies: one of which is sent to the accounting department, two, together with orders, to the enterprise. The register is compiled on the basis of work orders of form No. BO-5. After handing over the items, the forwarder returns one of the copies of the register to the receiving point with a signature confirming the acceptance of orders. The order register is primary document for accounting the volume and calculating wages to employees.

All proceeds received at collection points must be handed over to the enterprise’s cash desk on the same day. In this regard, reception centers daily draw up cash reports in Form 4 “Statement of movement of cash and sales of services”, which indicate all cash receipts, expenses and the amount of revenue delivered. Receipt stubs are attached to the report. The cash report is compiled in one copy and submitted to the accounting department of the enterprise, where it is carefully checked and then used to reflect entries in the corresponding current accounts.

In order to monitor the fulfillment of accepted orders and the safety of material assets received for processing, operational records of the movement of orders are kept at the receiving points based on issued receipts and accompanying registers.

Thus, at the reception points of dry cleaning enterprises, all the primary information about accepted, completed and delivered orders, the amount of revenue received, on the basis of which these operations are reflected in accounting, control is carried out over the implementation of accepted orders and the safety of valuables received for processing, and the enterprise’s reporting on the results of its activities is generated. Therefore, all this information must be highly accurate and reliable and carefully checked by accounting employees.

At dry-cleaning and clothing dyeing enterprises, production costs are accounted for on the fundamental principles of industrial accounting, on an item-by-item and element-by-element basis.

In this case, production costs on an item-by-item basis are determined for individual types of activities, divisions of the enterprise (shops) and individual types of services, and production costs on an item-by-element basis are determined for the enterprise as a whole.

A characteristic feature of dry cleaning and clothing dyeing enterprises is that they are mainly engaged in providing services for individual orders of the population and therefore, naturally, must use, first of all, the custom method of accounting for production costs and calculating the cost of services. However, at dry cleaning enterprises, in conditions of the massive, uniform and impersonal nature of individual orders from the population, it is almost impossible and impractical to identify production costs for each type separately. In this regard, at such enterprises, production costs are taken into account not for each accepted order, but for their individual types and groups related to the performance of a certain type of service (dry cleaning of clothes, dry cleaning of carpets, etc.). At the same time, the order-by-order method undergoes significant changes and turns into the order-by-item method of cost accounting. The distinctive feature of this method is that actual cost are calculated monthly, based on data on the total cost of all completed orders for a certain type of service. As a result, the average cost of individual orders or services is determined. Accordingly, a unit of a certain type of service acts as a calculation unit.

At dry cleaning and clothing dyeing enterprises, the following types of work are the main objects of accounting for production costs:

1. Dry cleaning of clothes (dry cleaning of products; additional or related work).

2. Washing clothes (washing clothes; additional or related work (drying clothes and ironing them on rollers, etc.)).

3. Dyeing (clothes; fur products).

Since at dry cleaning and clothing dyeing enterprises work can be performed not only for the population, but also for enterprises and organizations, analytical accounting of production costs has the following stages in its construction:

1) by where costs arise (individual workshops, studios, production sites and receiving points);

2) by type production activities(household services to the population, work and services for enterprises and organizations that are not equated to consumer services to the population);

3) by type of service (dry cleaning, washing, dyeing);

4) by the method of performing work (by enterprises);

5) by type of items (things) subjected to processing (dry cleaning of clothes, carpets, laundry and men’s shirts), and by certain types of additional work;

6) by cost item;

7) by types of materials used and forms of remuneration.

Accounting for costs in a synthetic context is carried out in the generally established manner on the corresponding current accounting accounts: 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 28 “Defects in production”, etc.

Full identification of the costs of producing a particular work or service, as well as the reliability of cost calculations, depend on how correctly they are accounted for and attributed to the costs of the reporting period. All costs for the production of services in the consumer services system are divided into direct and indirect. Direct costs at dry cleaning (laundry) enterprises include:

1) costs of materials;

2) wage costs with deductions for social insurance and provision;

3) losses from marriage;

4) other production costs.

By their structure, direct costs can be immediately and directly attributed to specific types of services provided, and therefore all of them should be distributed between individual types of production activities, that is, between various services to the population, work for enterprises and organizations.

Accounting for each type of expense is carried out according to a single scheme: for their accounting, accounts 20 “Main production” and 23 “Auxiliary production” are used.

For rational use material resources When providing dry cleaning, washing and dyeing services, enterprises approve material consumption standards. To do this, at the beginning of the month, the need for materials for each type of work and type of product is calculated.

At dry cleaning enterprises, the range of materials is quite limited and mainly consists of solvents, dyes, stain removers and detergents. The peculiarity of these enterprises is that, as a rule, there is no returnable waste, since the recovery of solvents in degreasing machines is carried out automatically.

Material costs are determined based on their actual use. The release of materials from warehouses to production is carried out according to limit cards and requirements. In this case, the requirement is mainly used to document the release of materials into production in excess of the established limit and when replacing some materials with others, which is taken into account during subsequent monitoring of their use. In case of excess consumption of materials against established standards a corresponding act is drawn up justifying the reasons for the overspending. The consumption of electricity, steam and water used for technological purposes is determined based on indicators measuring instruments, as well as on the basis of appropriate calculations for the distribution of boiler house services.

Based on primary expenditure documents on the release of materials into production, a statement of their distribution by cost areas is compiled in the context of synthetic accounting accounts, types of activities, workshops, as well as individual species services performed. Simultaneously with the preparation of the statement of distribution of materials by cost areas, the amount of transportation and procurement costs is determined. In order to correctly attribute transportation and procurement costs, their amount is written off in proportion to the cost of materials supplied and attributed to the same accounts where the cost of materials was allocated.

Dry cleaning (washing) enterprises mainly use liquid and powder materials. At the same time characteristic feature of these enterprises is the fact that in production, as a rule, there is always a residue of unused materials carried over from one month to another, and primarily in degreasing machines, in which there is always a certain amount of solvents, as well as in stain removal operations, where there must always be a set of specific chemicals. That's why actual consumption of all these materials can be determined only on the basis of an inventory, with the help of which their quantity in the balance is determined. Inventory is carried out using a continuous method.

The essence of the inventory control method is that the actual consumption of materials, as well as the identification of deviations from established consumption standards, are determined on the basis of periodic inventories of unused materials. Typically, such inventories are carried out at the end of the reporting period and coincide with the preparation of a monthly report on the use of materials. In this case, the actual consumption of materials for each group and individual types is determined by the following formula:

Pf = O1 + P - O2,

where P f - actual flow; О 1 - balance of materials in production at the beginning of the month; P - receipt of materials for production for the current month; O 2 - the balance of materials in production at the end of the month.

The actual consumption of materials, as usual, is compared with the standard consumption and, on the basis of such a comparison, savings (overconsumption) are identified, which is determined by the following formula:

P f = O n O y,

Where P f - actual consumption; O n - expense according to established standards for the actual volume of services performed; O y - deviations from established standards.

One of the main types of materials used in dry cleaning clothes is a solvent that is poured into degreasing machines. Its consumption largely depends on the quality of the operator’s work. Therefore, at the enterprise in question, a special log is kept for each degreasing machine, in which the number of used batches of products and the amount of solvent used is recorded daily. Data from such a log is then included in reports on the use of materials in production.

A report on the use of materials in the production of dry cleaning and laundry is compiled on the basis of accounting data on the release of materials into production, acts on the removal of remnants of unused materials, information on the volume of services performed and established consumption rates. The report is transferred to the accounting department, where it is carefully checked, and then used to compile accounting entries in the appropriate accounting accounts, as well as to monitor the use of materials released into production and their safety.

An important component of production costs is wage costs. At dry cleaning (laundry) enterprises, the main form of remuneration for production workers is piecework. In addition, in some production areas and operations, time-based wages are used, as well as payment as a percentage of revenue, which is a type of indirect piece-rate wage system.

With piecework wages, accounting for workers' output and calculating wages are carried out on the basis of work orders, which, when dry cleaning is carried out, are issued for each batch of products of a certain weight and accompany it through all processing operations. At the same time, in each order the name and quantity of processed products are indicated, as well as the price of work for each operation, which is used as initial data in determining the amount of wages due and its subsequent distribution among cost areas.

As for time-based wages, unlike piece-rate wages, they are not recorded in separate documents for recording production and work performed, therefore their distribution between individual types of services is made in proportion to the standard costs for time-based wages.

Direct production costs at dry cleaning enterprises also include expenses and losses from defects. Losses from defects at these enterprises arise primarily as a result of damage to customer products during processing. In this case, the amount of losses from defects is determined as the difference between the cost of damaged products and the amount actually withheld from those responsible for the defects, as well as the cost of damaged products at the price of their possible use or sale. In addition, losses from defects include costs associated with reprocessing products, as well as costs for processing damaged products.

It should be noted that in fact, defects at dry cleaning enterprises take on the form of an irreparable defect. The fact is that the peculiarity of dry cleaning and clothing dyeing enterprises is that they do not produce new products, but are only engaged in updating it, therefore, damage to products belonging to the customer acts as an irreparable defect. The procedure for compensation for damage caused to the client is determined by the Law of the Russian Federation “On the Protection of Consumer Rights” (as amended and supplemented). According to the law, if a client’s item is damaged, the dry cleaner (laundry) must, firstly, buy him the same item or return double the cost of the damaged item. Secondly, pay the costs incurred by the client. Dry cleaning companies compensate the client for losses either at the expense of own funds, or at the expense of the employee responsible for the damage. At the same time, the maximum liability that an employee bears for the damage caused by him should not exceed the amount of his monthly earnings. If an agreement has been concluded with the employee on full financial liability, then the employee may be charged full cost damage.

According to the Chart of Accounts, compensation for damage by an employee is reflected in subaccount 73/2 “Calculations for compensation material damage» account 73 “Settlements with personnel for other operations”.

Direct costs at dry cleaning (laundry) enterprises also include the costs of auxiliary production. Auxiliary production services serve the main production: they supply it with steam, water, electricity, transport goods, carry out repairs and other expenses. For this purpose, special workshops and workshops are created as part of auxiliary production.

The cost of production of auxiliary workshops is calculated on an item-by-item basis on account 23 “Auxiliary production”. All costs of auxiliary shops are accounted for separately and only then included in the costs of the main shops in accordance with the volume of work performed and services provided. If some part of the work was performed for third-party organizations, then the corresponding part of the costs of auxiliary workshops is included in the cost of services provided to these enterprises.

In clothing dry cleaning and dyeing plants, the largest portion of production costs falls on indirect costs, at individual enterprises their share is about 20%.

Indirect costs are expenses that, unlike direct costs, cannot be directly attributed to the cost of one specific type of work or service, but relate simultaneously to all types of work and services and are conditionally distributed among them. Therefore, the organization of their accounting and distribution between individual types of services provided is important. At dry cleaning enterprises, indirect costs are taken into account according to the following items:

1) general production expenses;

2) general business expenses.

The general production costs of dry cleaners (laundries) include mainly the costs of maintaining and operating machinery and equipment. Their accounting is carried out on a separate sub-account “Expenses for the maintenance and operation of machinery and equipment” to account 25 “General production expenses”.

General business expenses at dry cleaning (laundry) enterprises are mainly related to the organization and management of production and are recorded on account 26 “General business expenses.”

All indirect costs, with the exception of general business expenses, are taken into account for each production unit and are included in the cost of only those types of services that were performed by this production unit. As for general business expenses, they are taken into account for the enterprise as a whole and are included in the cost of services performed by all departments of the main production.

At dry cleaning (laundry) enterprises, all indirect costs are subject to distribution between individual types of production activities and individual types of services in proportion to one or another conditional base.

There are several ways to distribute the costs of maintaining and operating machinery and equipment between individual types of services and, first of all, in proportion to the costs of the basic wages of the main production workers, in proportion to revenue, in proportion to the weight of processed products, in proportion to estimated rates and machine-hour ratios, and in proportion to work time equipment, taking into account its repair complexity.

The most preferable is to distribute the costs of maintaining and operating machinery and equipment in proportion to the operating time of the equipment, since the size of these costs depends primarily on the operating time of the equipment used, its power and complexity. In this case, the operating time of machines and equipment is determined as follows:

for degreasers and washing machines, drying drums, ironing rollers and dyeing bars - based on available counters or by the number of loads multiplied by the standard processing time;

for stain removal machines, steam presses, mannequins and other types of equipment - according to the standard time of use, determined based on the shift of work of the enterprise and the average load of a particular type of equipment.

The repair complexity of equipment, defined in units of repair complexity, is known in advance. The operating time of equipment, taking into account its repair complexity, is calculated by multiplying the established operating time of the equipment by its repair complexity.

After this, distribution is made transport costs between individual types of services provided in proportion to the weight of processed products.

It is advisable to distribute general business expenses at these enterprises between individual types of services provided either in proportion to the entire amount of basic production costs, or in proportion to the revenue received from the provision of each type of service.

Currently, a significant part of dry cleaning and laundries are tax payers on imputed income. This tax is valid in most regions of Russia and is paid in accordance with the Tax Code of the Russian Federation.

Dry cleaning enterprises (laundries) provide services to both individuals (the population) and legal entities (organizations). At the same time, the revenue of dry cleaners (laundries) received from the provision of services to enterprises is subject to taxes in accordance with the general procedure. Accordingly, revenue from the sale of services to the population is subject to a single tax on imputed income.

In accordance with the law, in organizations transferred to the payment of a single tax on imputed income, when carrying out several types of activities, income and expenses are accounted for separately for each type of activity. Thus, at dry cleaning (laundry) enterprises, accounting for the sale of services subject to and not subject to tax on imputed income is carried out separately. At the same time, costs for each type of service are kept separately. It is advisable to distribute general business expenses associated with the provision of services to both legal entities and individuals in proportion to the revenue received from the provision of each type of service.

Also, if dry cleaning (laundry) enterprises, in accordance with the law, are classified as payers of the single tax on imputed income, then they are automatically exempt from paying unified social tax and insurance tariffs for compulsory insurance from accidents at work and occupational diseases. Dry cleaning (laundry) enterprises, whose activities are not subject to a single tax on imputed income, must pay unified social tax and contributions to compulsory social insurance in the prescribed manner.

The editors of the magazine “Everything for Dry Cleaning and Laundry” continue the series of articles by Galina Alekseevna Logacheva about starting a business in the dry cleaning industry. The previous article discussed the workshop design stage and equipment selection. You have formed a vision of your future business, you have decided on the premises and structure of your future enterprise. It's time to move on to practical steps. You must write a business plan, decide on sources of financing, and create a schedule for launching a dry cleaning business.

BUSINESS PLAN

1. Resume

A concise presentation of the essence of the project will help you systematize the decisions made on organizing your future business. These are: determining the profile of the future enterprise; prospects for entering the market; organizing the provision of services in-house or outsourcing.

1. General description of the company

A concise description of the structure of the enterprise, its divisions and sections, its features and development prospects.

1. Products and services

List of services, their description and location of their provision, distinctive features, description of partners providing outsourcing services.

1. Marketing plan

Analyzes: the location of the enterprise, its advantages and the possibility of leveling out disadvantages; categories of potential clients; competitive advantages project. Includes the advertising project, its activities and cost. Determines the price niche and pricing.

1. Production plan

Contains a description of production; regulatory documents regulating the activities and financial statements; composition and qualifications of employees; description and conditions of interaction with partner firms. The plan determines the composition of raw materials and materials needed for production and their suppliers.

For example, to operate a mini-dry cleaning you will need:

Polyethylene sleeve, hangers and specials. materials, such as cardboard boxes for trousers, for packaging individual dry cleaning and AQUA cleaning orders;
- a set of tools and consumables for marking things when receiving orders;
- professional stain removers, detergents and special means for dry cleaning, AQUA cleaning and individual washing of orders;
- devices and improvised means necessary for processing products such as cleaning brushes, Teflon pads for the iron, etc.;
- consumables for minor clothing repairs;
- forms of agreements-receipts;
- packaging bags;
- stationery and household goods.

The production plan must contain a description of technological processes indicating specific types equipment and its capabilities, methods for selecting processing programs, brands of chemicals used, description of packaging and storage location for finished orders.

The plan should also contain specific list equipment needed for your enterprise, structure staffing table and personnel requirements.

1. Project work schedule

The work schedule for the project will allow you to spend money rationally, plan the sequence of work and, therefore, reduce the time for launching the project, and set a date for launching the dry cleaning business. An approximate work schedule is given in Table 1.

Of course, the actual deadlines for completing the stages will be clarified by you. The purpose of scheduling is to optimize the process of organizing and launching production, while simultaneously working on the stages of the project.

Table 1. Work schedule for the project

No.	Description of the stage	Approximate time execution	Comments
1.		1 month	Market research, competitive environment, searching for potential client companies, identifying a business niche
2.	Search for premises	1 month	P.1 and p.2 are performed simultaneously
3.	Registration of a company and conclusion of a lease agreement	2 weeks
4.	Execution of a construction and ventilation project	1 month	To be confirmed with the performers.
5.		2 months	Items 4 and 5 can be performed simultaneously
6.	Ordering and purchasing equipment	2 months	To be confirmed with suppliers
7.		2 weeks	To be confirmed with suppliers
8.	Installation, adjustment and technological start-up of equipment.	1 week	Immediately before the launch date
9.	Recruitment	2 months before launch.
10.	Staff training	2 weeks - preliminary 1 week - production	3 weeks before launch During technological launch
11.	Concluding agreements with partner companies	1 month before launch
12.	Concluding agreements with client companies	2 weeks before launch
13.	Ordering and production of advertising	Outdoor, navigation - 2 months Advertising campaign- 2 weeks before launch
Registration with supervisory authorities (except tax office) for micro and small organizations with the number of employees and volume of production established by federal law is of a notification nature and permission to start work is not required. Within 2 years, you must prepare packages of documents and comply with the requirements of Rospotrebnadzor, State Committee for Labor, labor protection, fire safety, environmental requirements and other regulatory organizations.

1. Management, organization and legal form of the company

It is necessary to determine the legal form of the organization; the number of founders and their shares, their participation in the management of the company; employee subordination structure; requirements for the CEO, his accountability and responsibility to the founders.

Pay special attention to choosing the name of the dry cleaner. It must be original. It is desirable that it be associated with freshness, cleanliness, and coolness.

When registering, you will need to select an accounting system and taxation system.

Currently, small businesses can operate under a simplified taxation system (STS), which makes it possible to reduce the tax burden and simplify accounting, which helps reduce accounting costs.

To work on the simplified tax system, an enterprise must meet the following conditions:

Number of personnel up to 100 people;
- the share of participation of legal entities in the organization is no more than 25%;
- residual value of fixed assets does not exceed 100 million rubles;
- the amount of income for the year does not exceed 68.8 million rubles.

Working under the simplified tax system, you can choose one of 2 taxation options when working with legal entities:

Taxable base “income - expense” - 15%;
- tax base “income” - 6%.

This tax can be reduced by 50% due to actually paid contributions to the Pension Fund for LLCs and by 100% for individual entrepreneurs.

In our opinion, working according to the 6% of income system is simpler and safer, since you are absolutely transparent to the tax office and therefore are of no interest to them, and you will save the extra money that you pay in the form of tax on accounting services.

When working with individuals in our industry, you can pay a single activity tax (UTII), which is very beneficial for small businesses as it does not depend on the amount of income. This tax is calculated using a formula using existing coefficients approved by federal law. The amount of tax depends on the occupied space, number of employees, etc.

If you work with both individuals and legal entities, then you can simultaneously apply for part of the income that you receive from individuals UTII, and for income received from legal entities - simplified tax system at the selected rate. To do this, you must keep records separately by type of taxation.

If you are on UTII, then it is not necessary for you to apply at present cash register equipment(at least until 07/01/2018) and you can use strict reporting forms (SSR), which currently can take the form of an agreement for the provision of services with the presence of mandatory details on the form in accordance with Government Decree No. 359 of 05/06/2008 Russia:

A) name of the document, six-digit number and series;
b) name and legal form - for the organization (full name - for individual entrepreneurs);
c) address of the organization, TIN;
d) printing house details, order number;
e) mandatory information in the Agreement: cost of service in in monetary terms; the amount of payment made in cash and (or) using a payment card; date of calculation and preparation of the document; position and full name of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur).

The use of BSO will significantly reduce the costs of opening dry cleaning and, especially, collection points, the profitability of which is quite low and requires maximum cost reduction.

1. Capital and key economic indicators

It is necessary to determine the sources of funds to organize a business.
If you have enough of your own funds to start a business, this is obviously the most favorable option, since you are independent in making decisions and do not incur additional costs for servicing the loan, although, on the other hand, you are solely at risk in case of making the wrong decisions and possible failure.

If you lack your own funds, you can take advantage of the small business assistance program. Programs are approved in each region for certain types of activities, and this may include compensation for interest on a loan for the purchase of equipment; lending for the purchase of equipment on preferential terms; grants for starting new small businesses; micro-loans to small businesses to replenish working capital. Information about specific programs can be obtained from your local government.

Another option for financing a business is to attract an investor or co-founder. These could be people who want to receive a higher interest rate on invested money than the bank interest rate; people who have available funds and invest them in production to avoid their loss.

Keep in mind that if you do not have a controlling interest, you become to a large extent the manager of someone else's business and must be prepared for the fact that, by the decision of the main founder, you can lose it at any time, and if the project is successful enough, and if it does not develop quickly enough.

A good option would be to take on an anchor dry cleaning or laundry client as a co-founder of the company. He may be interested in direct control over the quality of the service and a special price for the service, formed for him below the market price in accordance with the bank interest on the loan that you save. You are tying yourself to a major client who will ensure the financial stability of the enterprise. In any case, when organizing an enterprise with co-founders, pay great attention to the terms of the founding agreement: the distribution of interest not only in accordance with the funds contributed, but also the efforts to organize and develop the enterprise; appointment and withdrawal procedures general director, sales and purchases of shares of co-founders; rights to control and manage an enterprise; profit distribution, etc.

To determine the size of the required initial capital, you need to draw up Calendar plan for financial investments(See Table 2). The basis for drawing up a plan will be the one you have already prepared. Work schedule(See Table 1).

Table 2. Example calendar plan financial investments

No.	List of planned costs	Advance date	Advance amount	Calculation date	Settlement amount	Total, comments
1.	Carrying out marketing research			date		Conducted by the founders. No cash costs
2.	Search for premises			date		Conducted by the founders. No cash costs
3.	Company registration			date		10 000
4.1	Construction project	date	10 000	date	10 000	20 000
4.2	Ventilation project	date	5 000	date	5 000	10 000
5.	Carrying out repair and construction work	date	50 000	date	50 000	100 000
6.	Ordering and purchasing equipment	date	2 500 000	date	2 500 000	5 000 000
6.1	Machine x/h	date	1 000 000	date	1 000 000	2 000 000
6.2	AQUA machine	date	500 000	date	500 000	1 000 000
...	...	...	...	...	...	...
6.9	Packer	date	70 000	date	70 000	140 000
7.	Ordering and purchasing chemicals and materials	date	45 000	date	45 000	90 000 We write separately for each service in accordance with commercial terms. proposals
8.1	Installation and adjustment of equipment.			date		Free, done equipment supplier
8.2	Technological launch			date	15 000	15,000 (combined with staff training)
9.	Staff training	date	20 000			20 000 Preliminary training
10.1	Advertising production	date	10 000	date	5 000	15 000
10.2	Advertising company	date	10 000	date	10 000	20 000
11.	Working capital until the chemical industry reaches self-sufficiency	date		date		We describe additional working capital monthly according to income-expense schedule

TOTAL 7,000,000 rub.

Data for pp. from 1 to 10 of the Table we obtain based on commercial offers from manufacturers and suppliers, coordinating with them the terms and conditions of delivery and performance of work.

To fill out clause 11 of the Table, i.e. to determine the amount of cash that will be needed for the first time until the enterprise reaches the breakeven point, we need to draw up "Profit and Loss Table" And “Forecast tables for sales volumes by type of service”. If part of the services is performed by contractors, we fill in the share of revenue in the table in accordance with the terms of the contract.

Example. Table 3. Forecast of textile dry cleaning sales volumes (we do it ourselves)

Example. Table 4. Forecast of shoe repair sales volumes (performed by a contractor)

We bring together the tables of income by type of service “Project income chart for the year” for all types of services monthly. Example in Table 5.

Example. Table 5. Project income schedule for the year

Month	cotton textile	cotton leather	AQUA cleaning	washing	shoe repair	clothing repair	Total
March	54 250	18 540	20 040	10 250	27 125	4 300	134 505
...	...	...	...	...	...	...	...
December	279 000	36 900	45 360	20 470	139 550	7 500	528 780
Total

The final table will be profit and loss planning. Expenses are divided into groups and determined on the basis of concluded lease agreements, agreements with third-party organizations - for example, for Internet services, telephony, banking services, equipment maintenance, provision of contractor services, etc. The cost of water and electricity is determined based on current tariffs, equipment load and connected capacities. Material consumption is approximately 8-10% of monthly income, but in the first months it will be much less due to the initial purchase. Of course, actual results may differ from the planned values, but it is necessary to have certain guidelines, and the collection and processing of statistical data during further work will allow you to plan your future financial activities and cash flows.

Example. Table 6. Profit and loss plan

Expense item	March	April	...	December
PLANNED INCOME (Table 5)	134 505	191 000		528 780
Management apparatus	50 000	50 000		50 000
Rent	60 000	60 000		60 000
Number of employees	3	3		5
Salary fund	60 000	60 000		100 000
Materials	0	7 000		40 000
Electricity	15 000	18 000		60 000
Water	4 000	6 000		16 000
Transport services	0	2 000		6 000
Third Party Services	14 000	18 000		31 000
Advertising	0			3 000
Advertising	0			0
Advertising	0	22 000		37 000
Overheads	3 000	6 000		10 000
TOTAL COSTS	206 000	249 000		413 000
PROFIT	- 71 495	- 5 000		115 780

Based on the analysis of Table 6, you can plan the volume and schedule of investments in the enterprise, determine the break-even point and plan income from the company’s activities after reaching break-even mode.

The task of the general director (manager) after the launch of dry cleaning, in addition to monitoring technological process and personnel management, is maintaining management accounting. For this purpose, Table 6 is maintained, into which actual costs are entered monthly by expense items and income, divided into sources of income by type of service (dry cleaning, laundry, shoe repair, etc.) or by type of client (anchor client, own reception points, b /cash clients for washing, etc.), as you require for analysis. Such an analysis will allow you to optimize and control costs; analyze income, developing the most promising customer segment; assess the profitability of reception points and types of services, getting rid of unprofitable ones in a timely manner, developing and promoting promising ones, attracting new clients and partners.

It is worth mentioning separately about working withON- Linebox office

Currently, the vast majority of dry cleaners and laundries, which are small and micro-enterprises (a new concept has been introduced for organizations with an annual turnover of less than 120 million rubles and fewer than 15 employees), use cash register equipment or forms when making cash payments to clients strict reporting (SSR), using a simplified taxation system, and pay a single tax on imputed income (UTII), which does not depend on the actual amount of cash turnover and profit, but is calculated using formulas in accordance with the number of employees, the size of working areas, etc. .

On July 1, 2017, Federal Law No. 290-FZ “On Amendments to Federal law“On the use of cash register equipment when making cash payments and (or) payments using payment cards.” It regulates the use of cash register equipment that transmits fiscal data to the tax authorities on-line, forms of electronic checks and BSO, the timing of the transition to on-line cash registers, and liability for violation of the law.

For organizations providing household services to the population, paying a single tax on imputed income (UTII) and being on the patent taxation system (PTS), the moment of transition to on-line cash register or electronic BSO is July 1, 2018, so newly organized enterprises can still work with BSO without the use of cash register systems, postponing for some time the costs associated with complying with the requirements of the law.

Organizations whose electronic cash registers are registered with the tax office are required to switch to on-line mode from July 1, 2017, however, due to the fact that fiscal blocks are not yet available, the Ministry of Finance issued letter No. 03- 01-15/3312 dated 05/30/2017, allowing to work with old cash registers, subject to the conclusion of an agreement for the supply of a fiscal unit and its payment.

Thinking about the prospect and inevitability of the transition to on-line mode, it makes sense to install a system for automating the work of dry cleaners and laundries such as AGBIS. The installation of this system has large number advantages and opportunities:

The system is fully adapted to the requirements of Federal Law No. 290-FZ, generates checks with the necessary attributes and provides communication with fiscal centers;
- generation of receipts-contracts using a touch screen (touch screen) allows you to minimize the errors of receptionists, and therefore the risks of dry cleaning, ensures that the client’s signature is obtained on the screen;
- automation of product labeling, ensuring security, excluding the possibility of manipulation and abuse by employees;
- generation of various reports for management and accounting, the ability to download them via the Internet; there is no need to keep cash registers; revenue control via the Internet;
- management of advertising campaigns, discounts and bonuses, maintaining customer loyalty programs, marketing analysis;
- provides communication with the client via the Internet;
- provides communication with scales, conveyors, automated receiving points (Cleaning machines). This allows you to place “Cleaning machines” in the halls of elite residential complexes or business centers. Such collection point occupies a minimum of space and does not require the presence of a receptionist, which means that such a reception point is profitable;
- provides logistics management, work with applications, and customer service at home.

Software developers offer a packaged product that is customized based on your requirements. Rental is also available software product With monthly payment and the possibility of further repurchase, with offset of the rent already paid.

In conclusion, I would like to give some practical advice to future colleagues

The best time to start a dry cleaning service is the end of August. Dry cleaning income is seasonal: the heaviest month is February; the decline begins in mid-January and ends in mid-March, followed by a rise in April; in mid-May a decline begins, which continues until mid-August, and then a large autumn rise begins with a peak in October-November. These classic graphs may shift and smooth out somewhat due to climate changes (for example, a cold spring leads to a shift in the peak to May) and the structure of your client base For example, dry cleaners with high-end clients do not experience much of a downturn in the summer due to the need to frequently clean light-colored and white items.

Having a washing area will allow you to smooth out the drop in income, since laundry services have a different demand schedule: the rise begins at the end of May and continues until mid-September, with a local rise in new year holidays due to an increase in the flow of tourists and the organization of summer banquets.

When starting out, buy the optimal set of chemicals, for example, canisters of 10 liters rather than 25; buy drugs special purpose in minimal packages. Make sure your employees use them correctly.

Increase your staff as production volumes and equipment utilization increase.

Contact the Dry Cleaners and Laundry Association for advice. They will help you competently formulate the optimal set of equipment and chemicals, as they are independent consultants. They will help with training both managers and workers. They will give practical advice, will help you avoid mistakes.

In the next article we will look at aspects of personnel selection and training, staffing and remuneration system; assortment of necessary price lists; development of price lists and expansion of the customer base; requirements of regulatory organizations; algorithm of actions in conflict situations.

Can be applied by decisions of representative government bodies municipal districts and urban districts. This regime is mandatory for certain types of business activities.

In particular, this applies to the following types of service provision:

Household services in accordance with All-Russian classifier services to the population (Order of Rostechregulirovanie dated December 18, 2006 N 311-st) (Figure 1);

Services directly named in the Tax Code of the Russian Federation (Article 346.26);

Services provided within retail(Art. 346.26).

Household services subject to a single tax on imputed income:

Shoe repair, painting and sewing

Furniture manufacturing and repair

Repair and tailoring of sewing, fur and leather goods, hats and textile haberdashery products, repair, sewing and knitting of knitwear

Repair and maintenance of household radio-electronic equipment, household machines and household appliances, repair and manufacture of metal products

Dry cleaning and dyeing, laundry services

Repair and construction of housing and other buildings

Maintenance and repairs vehicles, machinery and equipment

Photo studio services, photo and film laboratories, transport and forwarding services

Services of baths and showers, hairdressing salons, services of rental companies, funeral and ceremonial services

The types of businesses subject to the single tax on imputed income are determined by the representative bodies of municipal districts and city districts, but not arbitrarily, but by choosing from the list given in Art. 346.26 ch. 26.3 Tax Code of the Russian Federation.

Not all household services can be transferred to UTII payment, but by decision of the representative authorities of municipal districts and urban districts, groups, subgroups, types and (or) individual household services classified in accordance with the All-Russian Classifier of Services to the Population (OKUN).

For the purpose of calculating UTII, household services are understood as paid services services provided to individuals (with the exception of pawnshop services and services for repair, maintenance and washing of vehicles), provided for by the All-Russian Classifier of Services to the Population, with the exception of services for the manufacture of furniture and the construction of individual houses.

Representative authorities independently select a list of household services subject to a single tax on imputed income. Services should be provided only to consumers - individuals, and it does not matter how the services are paid for - in cash or by bank transfer. The category of consumers includes individual entrepreneurs.

According to the Ministry of Finance of Russia (Letter dated 06/01/2005 N 03-06-05-04/150), organizations providing services not included in the All-Russian Classifier among services are required to calculate taxes in accordance with the general taxation regime.

In accordance with paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation, to calculate the amount of the single tax on imputed income for the type of business activity “Rendering household services”, the number of employees is determined as a physical indicator. If we are talking about an individual entrepreneur, then the number of employees includes the entrepreneur himself.

The number of employees should be understood as the average number of employees for each calendar month of the tax period, taking into account all employees, including part-time workers, contract workers and other civil contracts. The average headcount for each month of the tax period is determined in accordance with the Procedure for filling out and submitting unified forms federal state statistical observation, approved by the Resolution of the Federal Service state statistics dated November 3, 2004 N 50 (form N P-4 “Information on the number, wages and movement of workers”).

This interpretation of the number of employees is contrary to the norms labor legislation, since in accordance with Art. 15 of the Labor Code of the Russian Federation, an employee is a party exclusively employment contract, and the party to the civil contract is the contractor or performer.

IN average number does not include the number of employees on maternity leave, as well as additional leave child care. Consequently, this category of workers is not taken into account when determining the number of workers for the purpose of calculating the single tax on imputed income.

According to clause 85 of the Procedure, employees who are on leave without pay are included in the average number of employees and are taken into account when determining the number of employees when calculating the single tax on imputed income.

Organizations engaged only in “imputed” activities must take into account all employees, including administrative and managerial personnel. Organizations that simultaneously conduct activities that are taxed and not taxed by UTII, when calculating UTII, should take into account the number of those employees who are directly employed in the business transferred to UTII. In this case, the number administrative staff must be distributed in proportion to the share of employees working within the framework of activities under a single tax on imputed income in the total number.

Situations that arise in practice when calculating the number of employees are presented in Table 1.

Table 1

Situations that arise in practice when calculating the number of employees

	Accounting procedure number	Base document
External part-timers	Proportional time worked	Article 346.27 of the Tax Code of the Russian Federation, paragraph 88 Filling order and submissions unified forms federal state statistical observation
Employees on sick leave	Fully taken into account	Clause 85 of the Procedure
Workers who are in annual paid leave or on vacation for your check	Fully taken into account	Clause 85 of the Procedure
Employees located on vacation pregnancy and childbirth or child care	Not taken into account	Clause 87.1 of the Procedure
Employees who work from home	Fully taken into account	Clause 85 of the Procedure
Workers who part-time or a week	Proportional time worked	Clauses 85 and 87.3 of the Procedure
Workers with whom concluded civil legal contracts	Not taken into account	Clause 86 of the Procedure

In accordance with paragraph 9 of Art. 346.26 of the Tax Code of the Russian Federation, when calculating UTII, the physical indicator - the number of employees - should be taken into account at the end of each month.

Example 1. LLC "Factor" carries out the type of activity - providing hairdressing services. In accordance with the Law of the Moscow Region dated November 27, 2002 N 136/2002-OZ “On the taxation system in the form of a single tax on imputed income for certain types of activities in the Moscow Region” this type activities are subject to UTII taxation. In the first quarter of 2010, 11 people worked at the hairdressing salon (January and February). In March 2010, four more craftsmen were hired, working 6 hours a day instead of 8.

The average number of employees for the fourth quarter was:

(11 + 11 + 11 + (4 x 6 hours)/8 hours) / 3 months. = 12 people.

Basic yield on household services- 7500 rub. The coefficient K1 in 2010 was 1.295 (Resolution of the Ministry of Economic Development of Russia dated November 13, 2009 N 465). The K2 coefficient is 1.0 (Law of the Moscow Region dated November 27, 2002 N 136/2002-OZ “On the taxation system in the form of a single tax on imputed income for certain types of activities”).

Therefore, the single tax on imputed income for the first quarter of 2010 was:

7500 rub. x 12 people x 1.0 x 1.295 x 3 months x 15% = 52,448 rub.

Currently, taxpayers engaged in modern types business activities, they do not always understand whether they are recognized as UTII payers or not. For example, when providing services for sewing velvet bags for jewelry to the population, or sauna services, tattooing, piercing, hair removal, installing air conditioners and repairs computer equipment etc.

The main problem in imposing a single tax on imputed income on activities related to the provision of services is determining whether a particular type of activity belongs to household services.

Let's consider which taxation system the Russian Ministry of Finance recommends using in certain cases.

1. Sewing services for velvet bags for jewelry.

Such services can be classified as services for the production of textile haberdashery products or services for the production of souvenirs from various types of raw materials.

Activities related to the provision of services for sewing velvet bags for jewelry to the population (individuals) can be transferred to the taxation system in the form of a single tax on imputed income.

If these services are provided not to individuals, but to legal entities, then such activities are subject to taxation in accordance with the general taxation regime or a simplified taxation system.

At the same time, individual entrepreneurs are individuals registered in the prescribed manner and carrying out entrepreneurial activities without education. legal entity. According to the Rules for Consumer Services to the Population, approved by Decree of the Government of the Russian Federation of August 15, 1997 N 1025, a consumer of household services is a citizen who uses work (services) exclusively for personal, family, household and other needs not related to business activities.

Therefore, if an individual entrepreneur purchases household services for consumer purposes not related to his business activities (i.e. for personal, family, household and other similar needs), then the activity of providing household services to the individual entrepreneur in this case is subject to transfer to the system taxation in the form of a single tax on imputed income.

Example 2. Individual entrepreneur Makarova N.S. carries out a type of activity - services for sewing velvet bags for jewelry. In accordance with Letter of the Ministry of Finance of Russia dated November 22, 2007 N 03-11-05/273, this type of activity is subject to UTII taxation.

The basic income for household services is 7,500 rubles. K1 coefficient in 2010 - 1.295. The K2 coefficient is 0.9 (Law of the Oryol Region dated April 21, 2005 N 511-OZ “On the taxation system in the form of a single tax on imputed income for certain types of activities”).

7500 rub. x 1 x 0.9 x 1.295 x 3 months x 15% = 1311 rub.

2. Services of saunas, solariums, tattooing, piercing, hair removal, as well as installation of air conditioners and repair of computer equipment. These services are subject to UTII on the basis of Letter of the Ministry of Finance of Russia dated October 19, 2009 N 03-11-11/198.

Sauna services are not directly listed in OKUN, however, in accordance with Letter of the Federal Agency for Technical Regulation and Metrology dated August 12, 2009 N 140-14/981, sauna services provided to individuals can be classified in group 019100 “Bath and shower services” OKUN .

Considering the fact that a sauna is essentially one of the types of specialized baths, the activities related to the provision of sauna and bath services are equivalent and are household services, to which it is possible to apply the taxation system in the form of UTII.

The Letter of the Federal Agency for Technical Regulation and Metrology dated December 18, 2007 N 140-16/1419 explains that services for individuals for the repair of computer equipment can be classified in group 013325 “Repair of electric calculators and personal computers” OKUN, if these services are provided to the population on separate orders, or to the group 804904 “Computer equipment repair services” OKUN, if computer equipment is serviced on an ongoing contract basis.

According to Letter of the Federal Agency for Technical Regulation and Metrology dated September 25, 2009 N 140-16/1180, solarium services can be classified in group 081500 “Services provided by cosmetology departments” OKUN. Services for tattooing, piercing, and hair removal can be classified in group 019300 “Hairdressing salon services” OKUN. Services for installing air conditioners - to group 013000 "Repair and maintenance of household radio-electronic equipment, household machines and household appliances. Repair and manufacture of metal products."

Thus, business activities related to the provision of sauna services to the population, tattooing, piercing, hair removal, installation of air conditioners and repair of computer equipment, provided on the basis of separate orders, are subject to taxation with a single tax on imputed income in accordance with Chapter. 26.3 Tax Code of the Russian Federation.

Example 3. Begemot LLC provides sauna and hydromassage services in Balashikha, Moscow region. The sauna and hydromassage have a separate shower room, relaxation room, waiting room and changing room. The number of employees in the second quarter was 8 people.

In accordance with Letter of the Ministry of Finance of Russia dated October 19, 2009 N 03-11-11/198, this type of activity is subject to UTII taxation.

The basic income for household services is 7,500 rubles. K1 coefficient in 2010 - 1.295. Coefficient K2 is 1.0 (Law of the Moscow Region dated November 17, 2004 N 1/117-P “On the taxation system in the form of a single tax on imputed income for certain types of activities”, as amended by Law dated November 18, 2005 N 243/2005-OZ ).

Therefore, the single tax on imputed income for the second quarter of 2010 was:

7500 rub. x 8 x 1.0 x 1.295 x 3 months x 15% = RUB 34,965

For the second quarter of 2010, insurance premiums were paid in the amount of 13,500 rubles.

Consequently, the tax payable to the budget will be 21,465 rubles. (RUB 34,965 - RUB 13,500).

3. Paid toilet services

With regard to the services of paid toilets, it should be borne in mind that such services are currently not included in OKUN due to the fact that OKUN services are not divided into paid and free, and there are no regulations establishing sanitary and construction standards required to public toilets.

Based on this, entrepreneurial activity in the provision of services paid toilet is not subject to the single tax on imputed income (Letter of the Ministry of Finance of Russia dated October 19, 2009 N 03-11-11/198).

At the same time, in Letter dated 03/02/2010 N 03-11-06/3/29, the Ministry of Finance of Russia noted that entrepreneurs who, for tax purposes, are required to independently determine the type of their activity according to OKUN, are invited to contact requests to Rostekhregulirovanie.

4. Manufacturing and installation of wood products and structures.

The Letter of the Ministry of Finance of Russia dated November 30, 2005 N 03-11-04/3/152 discusses the procedure for taxation of activities for the manufacture and installation of products and structures made of solid wood (in particular, stairs, doors, wall and ceiling panels, arches, doorways (cladding), mantels, bar counters, beams, tables and chairs). According to the Russian Ministry of Finance, the manufacture and installation of solid wood products and structures for the population can be classified under code 016000 “Repair and construction of housing and other buildings” of the “Household Services” group OKUN and accordingly fall under the taxation system in the form of UTII.

Example 4. Individual entrepreneur V.S. Petrov On the territory of the city of Oryol he is engaged in the manufacture of wooden stairs.

In accordance with Letter of the Ministry of Finance of Russia dated November 30, 2005 N 03-11-04/3/152, this type of activity is subject to UTII taxation.

The basic income for household services is 7,500 rubles. K1 coefficient in 2010 - 1.295. The K2 coefficient is 1.0 (Law of the Oryol Region dated April 21, 2005 N 511-OZ “On the taxation system in the form of a single tax on imputed income for certain types of activities”).

Therefore, the single tax on imputed income for the second quarter of 2010 was:

7500 rub. x 1 x 1.0 x 1.295 x 3 months x 15% = 4370 rub.

5. Sewing garments.

Services for sewing garments are classified as household services under code 012200 of the “Household Services” group OKUN. Accordingly, activities to provide these services to the population are subject to the taxation system in the form of UTII. However, according to Letter of the Ministry of Finance of Russia dated December 1, 2005 N 03-11-05/110, in the case of providing such services not to the population, but, for example, to an individual entrepreneur - a customer under a contract for carrying out subsequent business activities for the activities of the contractor, the norms of Art. 346.26 of the Tax Code of the Russian Federation do not apply and taxation is carried out in accordance with the generally established procedure.

6. Providing services for installing ringtones, pictures, logos for cell phones.

Based on Letter of the Ministry of Finance of Russia dated November 29, 2005 N 03-11-05/107, this type of activity does not correspond to any of the types of entrepreneurial activity established by clause 2 of Art. 346.26 of the Tax Code of the Russian Federation, and, accordingly, is not subject to a single tax on imputed income. This type of activity does not relate to consumer services, nor does it fall under the definition of retail trade, since the melodies, pictures and logos sold are not goods in accordance with civil law.

7. Repair of water supply and sewerage equipment, cash register equipment, printer maintenance.

Repair of heating and cooling water dispensers (cooler) and manual pneumatic pumps (pump), as well as sanitary treatment of this equipment, belong to the group of housing and communal services (code 042200 “Water supply and sanitation services”), and not to household services, which fall under UTII. Accordingly, income received from the provision of this type of service is subject to taxation in accordance with the generally established procedure (Letter of the Ministry of Finance of Russia dated November 30, 2005 N 03-11-04/3/151).

As for the repair of cash registers and maintenance of printers, in particular for refilling cartridges, replacing photo drums and thermal film, these types of activities, according to OKUN, do not qualify as household services. In accordance with the All-Russian Classifier of Types of Economic Activities OK 029-2001 (OKVED), approved by Decree of the State Standard of Russia dated November 6, 2001 N 454-st, the provision of such services may fall under the code "Maintenance and repair of office machines and computer equipment", which includes activities related to the servicing of office machines and computer equipment.

That's why listed species The organization's services are not subject to Chapter. 26.3 of the Tax Code of the Russian Federation and are subject to taxation in the generally established manner (Letter of the Ministry of Finance of Russia dated November 30, 2005 N 03-11-04/3/151).

Will my activities be subject to the trade tax?
Alexander

Yes, it does

Article 411. Tax payers [Tax Code of the Russian Federation] [Chapter 33] [Article 411]
1.Payers of the fee are recognized organizations and individual entrepreneurs carrying out business activities in the territory municipal formation (city of federal significance Moscow, St. Petersburg and Sevastopol), in relation to which the regulatory legal act of this municipal entity (by the laws of the federal cities of Moscow, St. Petersburg and Sevastopol) the specified fee has been established using movable and (or) immovable property on the territory of this municipality (federal cities Moscow, St. Petersburg and Sevastopol).
2. From paying the fee by type of business activity in respect of which a fee is established by the regulatory legal act of the municipality (laws of the federal cities of Moscow, St. Petersburg and Sevastopol), individual entrepreneurs applying the patent taxation system are exempt, and taxpayers applying the taxation system for agricultural producers (unified agricultural tax) in relation to these types of business activities using relevant movable or immovable property.

Because If your location is located in Moscow, you will need to pay a fee. If you switch to a patent tax system, you will not pay a fee.

Article 413. Types of business activities in respect of which a fee is established
[Tax Code of the Russian Federation] [Chapter 33] [Article 413]
1. The fee is established in relation to the implementation trading activities at trading sites.
2. For the purposes of this chapter, trading activities include the following types of trade:
1) trade through stationary facilities trading network, not having trading floors(with the exception of stationary retail chain facilities that do not have sales areas that are gas stations);
2) trade through objects of a non-stationary trading network;
3) trade through stationary retail chain facilities with trading floors;
4) trade carried out by releasing goods from the warehouse.
3. For the purposes of this chapter, activities related to the organization of retail markets are equated to trading activities.
4. For the purposes of this chapter, the following concepts are used:
1) object of trade:
in relation to the types of trade specified in paragraph 2 of this article - a building, structure, premises, stationary or non-stationary retail facility or outlet, with the use of which the payer carries out the type of activity in respect of which the fee is established;
in relation to the activities of organizing retail markets - an object of real estate with the use of which the market management company carries out the specified activities;

Answer

“...We work on a simplified system with the object “income minus expenses.” We entered into an agreement with a dry cleaner to wash employees’ workwear. In addition, after some time we plan to buy an industrial washing machine so that we can clean things ourselves. Does our company have the right to recognize such expenses when calculating tax?..”

— From a letter from chief accountant Ekaterina Tyuleneva, Lipetsk

Yes, Ekaterina, you have the right. Dry cleaning costs are not included in the closed list of costs for simplified companies. But, in fact, the company paid for dry cleaning services for production purposes. This means that we have the right to take them into account in the composition material costs. The basis is subparagraph 5 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

Nothing prevents you from writing off the cost of a washing machine. If its cost is less than 40,000 rubles, the company can immediately write off such expenses as material. If more, then these are expenses for fixed assets, which can be taken into account during the year in equal shares (subclause 1, clause 1, article 346.16 of the Tax Code of the Russian Federation).