Accounting in a veterinary clinic. Opening a veterinary clinic from scratch: where to start a veterinary business. Opening a veterinary business: to be or not to be

Since July 2005, Russia does not require a license to engage in veterinary activities. In accordance with Art. 4 of the Law of the Russian Federation "On Veterinary Medicine" open veterinary clinic Anyone with a higher or secondary veterinary education (veterinarian or paramedic) can apply.

Let's consider the main points of opening a veterinary clinic and running a veterinary business.

Organization of work of veterinary clinic employees

No person can be perfect, but a team can! Only when the team is created and working smoothly should it be focused on promoting products and services. Without a collective approach to solving problems, the result will be much lower.
Each person is strong in some ways, but also weak in some ways, and a team is an association of motivated people, each of whom acts in his own role, and all together have necessary knowledge and skills. And the leader’s task is to ensure that the skills of individual team members are put to the best use, to mitigate individual shortcomings and to provide the team with the necessary resources so that it can perform its functions with maximum efficiency.

Obtaining a license for veterinary pharmaceutical activities

Do you want to sell flea collars in your pet store? Or sell deworming pills? Or do you even intend to sell shampoos for dogs with an anti-flea effect? Please obtain a license to conduct veterinary pharmaceutical activities. In this article you will find what you cannot find in the official lines of the law.

Veterinary clinic development strategy

The development of a veterinary business is a personal choice for each of us, and not an obligation. Neither the law nor moral standards require us to have a large clinic. However, the business, veterinary or otherwise, is trending to expand. Next, we will look at the main benefits of expanding a veterinary clinic and suggest some methods and strategic directions for such expansion, as well as provide recommendations on techniques for managing and monitoring the business during its expansion.

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Orenburg Institute of Business and Management

Department of Accounting

Diary on pre-graduation practice

students Olga Ivanovna Koroleva

4 correspondence courses

specialty 080109 “Accounting, analysis and audit”

Head of practice from the organization:

Chief Accountant O.G. Gorsheneva

Introduction

1. Organizational and economic characteristics of the State Institution “Orenburg City Veterinary Department”

1.1 Organizational and legal characteristics of the Institution

1.2 Functions of the Institution

1.3 Organizational structure Institutions

1.4 Structure and dynamics of the Institution’s personnel

1.5 Financial indicators economic activity Institutions for 2005-2007

1.6 Investment component of the Institution’s activities

2. Basics of organization accounting at the State Institution "Orenburg City Veterinary Department"

2.1 Organizational structure of the accounting department of the Institution

2.2 Functions of the accounting department of the Institution

2.3 Accounting policy of the Institution

2.4 Document flow in the Institution’s accounting department

2.5 Automation of accounting and computing work of the Institution

2.6 Accounting statements of the Institution

3. Analysis of accounting operations of the State Institution “Orenburg City Veterinary Department”

3.1 Accounting for fixed assets

3.2 Cost accounting

3.3 Accounting for income from paid services

3.4 Accounting Money at the cash desk and on the current account

3.5 Accounting for settlements with accountable persons

3.6 Accounting for settlements with suppliers and contractors

3.7 Accounting for settlements with buyers and customers

3.8 Accounting for financial results

Conclusion

List of sources used

Annex 1

Appendix 2

Appendix 3

Appendix 4

Appendix 5

Introduction

The purpose of this report on pre-diploma internship is to summarize the initial professional experience gained during the internship.

The objectives of the pre-diploma internship report are:

1) generalization, systematization, specification and consolidation of theoretical knowledge based on studying the experience of a particular organization in the main areas of activity of economic services;

2) generalization of the experience of organizational, legal, psychological work in various positions, gained during practice;

3) development of economic culture, as the most important condition for successfully solving the problems of future professional activity;

4) generalization of best practices in the chosen specialty;

5) generalization of the experience of adoption and implementation based on the obtained theoretical knowledge management decisions, as well as control over their implementation;

6) mastery of methods of analytical and independent research work in the institution;

7) collection necessary materials for preparing and writing a final qualifying (diploma) thesis.

The subject of the report is a summary of the knowledge and skills acquired during pre-graduation practice.

The object of the report can be considered the State Institution “Orenburg City Veterinary Department”.

The information base for pre-diploma practice was the organizational, administrative, information, reference and accounting documents developed in the activities of the State Institution “Orenburg City Veterinary Department” in 2006-2008.

1. Organizational and economiccharacteristicGU"Orenburgskoeurbancontrolveterinary medicine"

1.1 Organizational and legalcharacteristicInstitutions

accounting financial veterinary medicine

State Institution "Orenburg City Veterinary Department" (hereinafter referred to as the Institution) is non-profit organization, subordinate to the Ministry Agriculture Orenburg region.

The founder of the Institution is the Ministry of Agriculture of the Orenburg Region, in accordance with the Decree of the Government of the Orenburg Region dated February 14, 2006 No. 42-p “On the founder of state veterinary institutions of the region.”

The institution operates on the territory municipality Orenburg, in collaboration with regional executive authorities, authorities local government, state veterinary institutions in the territories adjacent to the city, enterprises and organizations, regardless of their departmental subordination and forms of ownership, and citizens.

Official name of the Institution: full - government agency"Orenburg City Veterinary Department"; abbreviated as State Institution “Orenburg State Light Administration”.

Location of the Institution: 460018, Orenburg region, Orenburg, st. Motornaya, 10.

The institution is a legal entity, has an independent balance sheet and budget, as well as personal accounts opened in the prescribed manner with the body that carries out cash execution of the regional budget, an official seal, stamps with its name and other details.

The institution in its activities is guided by the Constitution of the Russian Federation, the Civil Code of the Russian Federation, the Law of the Russian Federation “On Veterinary Medicine”, other federal and local regulations legal acts, as well as the charter (see Appendix 1).

1.2 FunctionsInstitutions

The subject of the Institution’s activities is the organization of veterinary affairs, ensuring the epizootic welfare of enterprises, organizations and other economic entities, regardless of their departmental subordination and forms of ownership, as well as personal subsidiary farms citizens, increasing the safety and productivity of farm animals, protecting the population from diseases common to humans and animals in the city.

The institution carries out the following functions:

Participates in the implementation of federal veterinary measures in the city of Orenburg;

Provides leadership and control over activities structural divisions city ​​state veterinary service;

Studies the epizootic and veterinary-sanitary condition of livestock production facilities of enterprises, organizations and other economic entities, regardless of their departmental subordination and forms of ownership;

Develops and organizes, together with the territorial departments of the Federal Service for Supervision of Consumer Rights Protection and Human Welfare in the Orenburg Region, the implementation of measures for the prevention and elimination of diseases common to humans and animals;

Participates in the elimination of outbreaks of animal and bird diseases that have arisen at livestock and poultry farming facilities of enterprises, organizations and other economic entities, regardless of their departmental subordination and forms of ownership, as well as in the personal backyards of citizens;

Performs some other functions in the field of veterinary control.

1. 3 OrganizationalstructureInstitutions

The organizational structure of the State Institution “Orenburg City Veterinary Department” is shown in Figure 1. It is linear and functional in nature.

Picture 1 - Production structure State Institution "Orenburg City Veterinary Department"

The institution is headed by a chief who, in accordance with the Law of the Russian Federation “On Veterinary Medicine,” is the chief state veterinary inspector of the city. The Head of the Institution has two deputies. The organizational structure of the Institution includes dedicated divisions that are not legal entities or branches.

1.4 StructureAnddynamicspersonnelInstitutions

As of January 1, 2008, the staff of the Institution consisted of 176 employees. Dynamics and structure of the Institution’s personnel in 2005-2007. are characterized in table 1.

Table 1. Dynamics and structure of personnel of the State Institution “Orenburg City Veterinary Department”

Table 1 shows that the number of staff of the Institution increased from 173 people. in 2005 up to 176 people. in 2007 or for 3 people. The increase occurred due to an increase in the number of specialists by 2 people. or by 2.6% and workers per 1 person. or by 1.6%.

The following changes have occurred in the staff structure of the Institution. The share of managers decreased by 0.2% and amounted to 6.2% in 2007; the share of employees decreased by 0.2% and amounted to 13.1% in 2007. The share of workers at the beginning and end of the study period remained unchanged - 36.4%; in 2006 it underwent a slight increase to 36.7%. The share of specialists increased by 0.4% and amounted to 44.3% in 2007.

Prospects for the development of the State Institution “Orenburg City Veterinary Department” are associated with improving the quality of veterinary services in Orenburg, as well as with the prevention of diseases common to humans and animals.

1.5 Indicatorsfinancial and economicactivitiesInstitutionsbehind2005-2007 yy

The main indicators of the financial and economic activities of the State Institution “Orenburg City Veterinary Department” are presented in Table 2.

Table 2. Indicators of financial and economic activity of the State Institution “Orenburg City Veterinary Department” for 2005-2007

Revenue from product sales increased from RUB 103,520,313. in 2005 to 289,223,537 rubles. in 2007 or by 185,703,224 rubles. The increase in revenue from product sales led to an increase in the institution’s net profit from RUB 5,952,418. in 2005 up to 17093111 rub. in 2007 or by 11,140,693 rubles.

The highest value of the institution's profitability was observed in 2006, when this indicator was 6.04%, which is 0.29% higher than 2005. and 0.13% higher than 2007.

The capital-labor ratio increased due to a significant increase in the value of fixed assets. Capital intensity increased slightly, and capital productivity decreased due to the fact that fixed assets and sales revenue grew evenly.

The indicators of the Institution indicate its dynamic development.

1.6 InvestmentcomponentactivitiesInstitutions

The State Institution “Orenburg City Veterinary Department” has planned for 2010-2015. network development veterinary pharmacies in Orenburg. For this, the Institution requires 10 million rubles, which can be obtained in two ways:

1) on credit;

2) as an interest-free loan from the budget.

The Establishment's cash flow estimate is shown in Table 3.

Table 3. Assessment of the cash flow of the State Institution “Orenburg City Veterinary Department” associated with the development of a network of veterinary pharmacies

Table 3 shows what the Institution has planned for 2010-2015. a large-scale project related to the development of a network of veterinary pharmacies in Orenburg. The project will pay off in 2014, when cash flow becomes positive.

The Institution's net profit from the planned event is shown in Figure 2.

Figure 2 - Dynamics of net profit of the State Institution “Orenburg City Veterinary Department” from the development of a network of veterinary pharmacies

2. BasicsorganizationsaccountingaccountingVGU"Orenburgskoeurbancontrolveterinary medicine"

2.1 Organizationalconstructionaccounting departmentInstitutions

Accounting in the Institution is maintained centrally by the accounting department, the structure of which is shown in Figure 3.

Figure 3 - Organizational structure of the accounting department of the State Institution “Orenburg City Veterinary Department”

Heads the accounting department Chief Accountant, who provides operational management of this structural unit.

The chief accountant has one deputy. The accountant-cashier of the Institution is directly subordinate to him.

The material desk accountant carries out accounting of fixed assets, inventory, materials, production costs and cost calculations, accounting for finished products and their sales.

The accountant for accounting of settlements with personnel carries out accounting of settlements with workers and employees of the Institution.

An accountant for accounting of financial and settlement operations carries out financial and settlement operations.

Temporary audit commissions are created at the Institution.

2.2 Functionsaccounting departmentInstitutions

The centralized accounting department, in accordance with the charter of the Institution and the regulations on accounting, performs the following functions:

1. Organizes reliable and rational accounting that meets the requirements of the operational management of the Institution.

2. Introduces advanced forms and methods of accounting based on wide application computer technology.

3. Organizes accounting of fixed assets, raw materials, materials, fuel, finished products, cash and other assets of the Institution, production and circulation costs, execution of cost estimates.

4. Organizes payroll settlements with employees of the Institution.

5. Prepares reporting calculations of the cost of products (veterinary goods, works, services), balance sheets and financial statements.

6. Calculates and controls the timeliness of the transfer of taxes, deductions from profits and other payments to the budget.

7. Monitors the timely inventory of funds, inventory items and settlements.

8. Compiles and promptly submits financial statements to regulatory authorities based on reliable primary documents and relevant accounting records.

9. Implements economic analysis financial and economic activities of the Institution based on accounting and reporting data in order to identify intra-economic reserves, eliminate losses and unproductive expenses.

10. Ensures strict adherence to cash management discipline, proper spending of funds received from banks for their intended purpose, compliance with the procedure for issuing checks and storing check books.

2.3 AccountingpolicyInstitutions

Currently, the accounting of the State Institution “Orenburg City Veterinary Department” is carried out in accordance with the order “On the accounting policy for the 2009 financial year” dated December 25, 2008 No. 48.

The Institution forms a single order on accounting policies, without dividing into accounting policies for accounting purposes and accounting policies for tax purposes.

The accounting policy for 2009 was formed by the Institution’s accountant in accordance with the Federal Law “On Budget Accounting”, as well as in accordance with PBU 1/2008 “Accounting Policy of the Organization”, approved by Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n.

The accounting policy of the Institution for 2009 retains all the basic accounting principles adopted in PBU 1/98.

The Institution uses the principle of consistency in the application of accounting policies from one reporting year to another (the assumption of consistency in the application of accounting policies), which allows, having formed an accounting policy once, to apply it from year to year with minor adjustments.

It should be noted that the accounting policy of the Institution does not provide for either an organizational or methodological part. When forming an accounting policy for 2010, accounting employees should divide the text of the order on the accounting policy into two parts: organizational and methodological, which will make it easier to perceive and make working with it more convenient.

In addition, the Institution carries out profit-generating business activities; it is recognized as a payer of income tax in accordance with Chapter 25 of the Tax Code of the Russian Federation. Consequently, the accounting policy for tax purposes should be distinguished from the order on accounting policies.

2. 4 Document flowaccounting departmentInstitutions

Document flow is the creation of primary accounting documents or receiving them from other organizations, their acceptance for accounting, processing, and transfer to the archive.

The chief accountant of the Institution is responsible for organizing the document flow of the State Institution “Orenburg City Veterinary Department”. The main documents on the basis of which the Institution’s document flow is organized are:

1) Accounting policy.

2) Regulations on accounting.

3) Nomenclature of accounting affairs.

The main disadvantage of organizing document flow in the accounting department is the lack of a document flow schedule, which has never been drawn up in the Institution and is not being drawn up at the present time.

In a general sense, the accounting document flow schedule is understood as a diagram that describes the movement of primary documents in an institution from the moment of their creation to the moment of transfer for storage.

It should be noted that unified form There is no document flow schedule. Each institution must draw up a schedule independently, based on the characteristics of its activities.

The schedule should establish a rational workflow, i.e. provide for the optimal number of units and executors for the passage of each primary document, determine the minimum period of its presence in the unit.

Let's develop approximate form document flow schedule for the Institution under study and place it in Appendix 5.

2.5 Automationaccounting and computingworksInstitutions

The State Institution “Orenburg City Veterinary Department” uses an automated form of accounting. To automate accounting, the Institution uses a database management system (DBMS) “1C: Accounting 7.7 PROF for budgetary institutions”, which is the “Accounting” component of the program system “1C: Enterprise 7.7” with a standard configuration “Accounting for budgetary institutions”, Edition 6.

The “Accounting for Budgetary Institutions” configuration, Edition 6 is designed to automate the accounting of budgetary institutions that are on an independent balance sheet and financed from the federal, regional (subjects Russian Federation) or local budgets, as well as from the budget of the state extra-budgetary fund on the basis of estimates of income and expenses and keeping records according to the Chart of Accounts for budgetary accounting (approved by Order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n).

The “Accounting for budgetary institutions” configuration was developed in accordance with the requirements and provisions of current regulatory documents and instructions of the Ministry of Finance of the Russian Federation on accounting in budgetary institutions and implements the standard accounting methodology for budgetary institutions in accordance with the current legislation of the Russian Federation.

The State Institution “Orenburg City Veterinary Department” chose the DBMS “1C: Accounting 7.7 PROF for budgetary institutions” for two reasons. Firstly, 1C is the largest domestic development company software for accounting. Secondly, “1C” allows you to systematically update the configuration without losing the data entered by the Institution and save user configuration settings, which distinguishes the database from its analogues.

2. 6 AccountingreportingInstitutions

Accounting statements are a system of indicators reflecting the results of economic activities of the Orenburg City Veterinary Department.

The reporting of the Institution is formed in accordance with the procedure established by Order of the Ministry of Finance of Russia dated November 13, 2008 No. 128n “On approval of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on budget execution budget system Russian Federation" (hereinafter referred to as the Instructions).

State Institution “Orenburg City Veterinary Department” compiles and submits annual, quarterly and monthly reports.

The annual financial statements of the Institution under study as a recipient of budget funds includes the forms listed in Table 4.

Table 4. Composition accounting statements State Institution "Orenburg City Veterinary Department"

Balances of budget execution of the State Institution “Orenburg City Veterinary Department” for 2006-2007. presented in Appendices 2-3.

3. AnalysisaccountingoperationsGU"Orenburgskoeurbancontrolveterinary medicine"

3.1 Accountingmainfunds

According to the Instructions for Budget Accounting, put into effect with the Order of the Ministry of Finance of the Russian Federation dated February 11, 2006, fixed assets include material objects used in the course of the institution’s activities when performing work or providing services or for the management needs of the institution, regardless of their cost and duration beneficial use more than 12 months. Fixed assets, in particular, include residential and non-residential premises, structures, machinery and equipment, vehicles, industrial and household equipment, jewelry and jewelry, other fixed assets.

Accounting for fixed assets of the State Institution “Orenburg City Veterinary Department” is maintained on account 101 “Fixed assets” in accordance with the classification established by the All-Russian Classifier of Fixed Assets (OKOF). The following sub-accounts have been opened for account 101 at the Institution:

1) 0101.01.000 “Non-residential premises”;

2) 0101.02.000 “Machinery and equipment”;

3) 0101.03.000 “Vehicles”;

4) 0101.04.000 “Industrial and household equipment”;

5) 0101.05.000 “Other fixed assets.”

The institution's fixed assets are accepted for accounting at their original cost, which recognizes the amount of the institution's actual investments in the acquisition, construction and production of fixed assets.

The initial cost of the Institution's fixed assets is formed on account 106 “Investments in non-financial assets”.

Accounting for fixed assets is carried out in full rubles, the amount of kopecks is applied to the increase in other expenses.

The receipt, internal movement and disposal of fixed assets of the Institution are documented with the following primary documents:

Table 5. Documents used by the Institution to document the receipt, internal movement and disposal of fixed assets

Accounting for accrued depreciation is kept in account 104 “Depreciation”, the data in this account characterizes the degree of depreciation of fixed assets and intangible assets of the institution.

Account 104 “Depreciation” is divided into the following analytical accounts:

1) 0104.01.000 “Depreciation of non-residential premises”;

2) 0104.02.000 “Depreciation of machinery and equipment”;

3) 0104.03.000 “Depreciation of vehicles”;

4) 0104.04.000 “Depreciation of production and household equipment”;

5) 0104.05.000 “Depreciation of other fixed assets.”

Depreciation on fixed assets of the Institution begins on the first day of the month following the month in which this object was accepted for accounting, and is carried out until the cost of this object is fully repaid or this object is written off from accounting.

The accrual of depreciation on fixed assets of the Institution ceases from the first day of the month following the month of full repayment of the cost of the object or deregistration of this object.

The accrual of depreciation on fixed assets of the Institution is reflected in the debit of account 401 and the credit of the corresponding analytical accounts of account 104 “Depreciation” (104.1.410, 104.2.410, etc.).

The write-off of accrued depreciation upon disposal of fixed assets is recorded in the debit of the corresponding analytical accounts of account 104 “Depreciation” (104.1.410, 104.2.410, etc.) and the credit of account 101.0.410 “Decrease in the value of fixed assets” (in the context of the corresponding analytical accounting accounts).

In January 2009, the institution purchased a computer worth 30 thousand rubles. at the expense of budgetary funds. In accordance with the Classification of Fixed Assets, the computer belongs to the 3rd depreciation group, its useful life is 5 years or 60 months. The annual depreciation rate (per year) will be:

For g = 30,000 rub. : 5 years = 6,000 rub.

Every month, starting from February 1, 2009, the Institution will charge depreciation in the amount of 1/12 of the annual depreciation amount: 6,000 rubles. : 12 months = 500 rub.

In budget accounting, this operation is reflected in the following entry:

Table 6. Correspondence of budget accounting accounts when calculating depreciation

Analytical accounting for account 104 “Depreciation” is maintained in the Turnover Statement for Fixed Assets and Intangible Assets.

3 .2 Accountingcosts

In the State Institution “Orenburg City Veterinary Department”, cost accounting is one of the most difficult areas of work, since they are formed in different types activities (budgetary and extra-budgetary). At the same time, the costs budgetary activities in the Institution they are called expenses, and for extra-budgetary activities - expenses. The difference in types of activities also determines differences in accounting methodology, i.e. two accounting arises: accounting for extra-budgetary activities and accounting for budgetary activities.

Financial accounting of the budgetary activities of the Institution involves a simple correspondence of accounts:

Dt 140101200 (with specification by codes economic classification expenses);

Kt 130200730 (for services consumed, wages, social benefits, etc.);

Kt 10500440 (consumption of inventories);

Kt 10400410 (depreciation);

Kt 30300730 (accrual of tax liabilities);

Kt 20800660 (expenses incurred by accountable persons), etc.

At the end of the year, the total amount of accumulated expenses for each economic classification code of expenses is written off to financial results, which is produced on the last day of the reporting year:

Kt 40101200 (according to economic classification codes of expenses).

Financial accounting of extra-budgetary activities of the State Institution “Orenburg City Veterinary Department” is based on the use of two accounts, the debit of which reflects expenses: 10604000 and 40101200. The following rule applies in the Institution: production costs are reflected in the debit of account 10604340, and commercial (related to sales) - in the debit of account 40101200. Costs reflected in these accounts are written off:

a) monthly to the institution’s income account (clause 217 of Instruction No. 25n does not specify the write-off date):

b) monthly or upon completion of the service (clause 75 of Instruction No. 25n does not specify the write-off date):

c) the cost of finished products when they are received into the warehouse:

However, there are some other costs. So, for example, a number of taxes, such as land tax, property tax, transport tax, etc. are reflected in both the budgetary and extra-budgetary activities of the Institution by accounting entry:

A number of other aspects can be highlighted.

The State Institution “Orenburg City Veterinary Department” provides services to the population, so it uses a custom calculation method, which determines the cost of a specific service, and not the average for all types of services.

When organizing management accounting It is especially important to correctly divide costs into direct and indirect. The Institution's accountant determines expense items that relate to one or another type of cost. Direct costs are costs that can be accurately and uniquely attributed to a specific service or unit of production. Indirect are costs that cannot be attributed accurately and in a single way.

In tax accounting, the amount of indirect costs for production and sales incurred in the reporting period is fully included in the expenses of the current period, and direct costs are included in the expenses of the current reporting period as products, works, and services are sold in the cost of which they are taken into account (p 2 Article 318 of the Tax Code of the Russian Federation).

To summarize the above, we will highlight a number of basic rules that guide the accountant of the Orenburg City Veterinary Department and summarize them in Table 7.

Table 7. Rules for the formation and write-off of costs

Thus, the State Institution “Orenburg City Veterinary Department” independently adopts a method for writing off costs.

3 .3 Accountingincomefrompaidservices

Let us illustrate the procedure for reflecting in the budget accounting system operations for the formation and receipt of income from the State Institution “Orenburg City Veterinary Department” various types paid services.

In November 2008, an individual contacted the Veterinary Hospital of the Institution with a request to provide treatment and preventive services for a pet suffering from intestinal dysfunction. The services of the Veterinary Hospital were paid by an individual to the cash desk of the Veterinary Hospital on the day of treatment. The cost of services was 500 rubles.

Let us characterize the content of the operations carried out by the employees of the accounting department of the Institution for recording income from this paid service.

1) Paid medical services, exempt from VAT, were provided to an individual and paid for by him:

Dt 2 205 03 560 “Increase in accounts receivable for income from market sales”;

Kt 2 401 01 130 “Income from market sales of goods, works, services” - 500 rubles.

2) The cash desk of the Institution received funds from payment for services provided to an individual:

Kt 2 205 03 660 “Reduction of accounts receivable for income from market sales of goods, works, services” - 500 rubles.

3) The Institution’s current account received funds from payment for services provided to an individual:

Kt 2 201 04 610 “Disposals from the cash register” - 500 rubles.

End of the example.

Let's look at another example.

In December 2008, an individual applied to the Laboratory of Veterinary and Sanitary Expertise with a request to conduct an analysis of compliance with the zoohygienic and veterinary and sanitary rules of the pigsty he had built. The cost of providing the service was 1180 rubles, incl. VAT - 180 rub. Services are paid for on a 50% prepayment basis.

Income from services rendered is reflected in the Institution’s accounting as follows.

1) An advance payment for a paid laboratory and expert service was received at the cash desk from an individual with subsequent transfer to a personal account in the OFK:

Dt 2 201 04 510 “Receipts to the cash desk”;

Kt 2 205 03 660 “Reduction of accounts receivable for income from market sales of goods, works, services” - 590 rubles;

2) Funds from laboratory and expert services were transferred to the bank accounts of the Institution:

Dt 2 201 01 510 “Receipts of funds to bank accounts”;

Kt 2 201 04 610 “Disposals from the cash register” - 590 rubles.

3) Paid laboratory and expert services were provided to an individual and paid to the cashier against the previously received advance

Kt 2 401 01 130 “Income from market sales of goods, works, services” - 1180 rubles.

4) VAT is charged on services provided:

Dt 2 401 01 130 “Income from market sales of goods, works, services”;

Kt 2 303 04 730 “Increase in accounts payable for VAT” - 180 rubles.

5) VAT from the received advance payment was capitalized:

Dt 2 303 04 830 “Reducing accounts payable for VAT”;

Kt 2 205 03 660 “Reduction of accounts receivable for income from market sales of goods, works, services (VAT on advances)” - 90 rubles.

6) The cash desk received the remaining funds of an individual for previously rendered services:

Dt 2 201 04 510 “Receipts to the cash desk”

Kt 2 205 03 660 “Reduction of accounts receivable for income from market sales of goods, works, services” - 590 rubles.

7) Funds were transferred to the bank account of the Institution:

Kt 2 201 04 610 “Disposal from the cash register” - 590 rubles.

Let's look at another example. In January 2009, the Veterinary Pharmacy of the Orenburg City Veterinary Department produced a batch of the drug for the prevention of lichen in animals in the amount of 10,000 rubles. The customer paid for the received drugs with a 50% prepayment.

IN accounting The institutions made the following entries:

1) An advance payment for the preparation of the drug in the amount of 5,000 rubles was received to the personal account in the OFK from the Orenburg Canine Station:

Dt 2 201 01 510 “Receipts of funds to the bank accounts of the Institution”;

Kt 2 205 03 660 “Reduction of accounts receivable for income from market sales of goods, works, services.”

2) The drug was prepared and paid to a personal account in the amount of 10,000 rubles; payment is exempt from VAT:

Dt 2 205 03 560 “Increase in accounts receivable for income from market sales of goods, works, services”;

Kt 2 401 01 130 “Income from market sales of goods, works, services”

3) The remaining amount is transferred to the current account:

Dt 2 201 01 510 “Receipts of funds to bank accounts of the institution”;

Kt 2 205 03 660 “Reduction of accounts receivable for income from market sales of goods, works, services” - 5,000 rubles.

3 .4 AccountingmonetaryfundsVcash registerAndoncalculatedaccount

To account for the movement of funds of the State Institution “Orenburg City Veterinary Department” in bank accounts, at the cash desk, as well as for accounting for monetary documents and funds in foreign currency, account 0 201 00 000 “Institutional funds” is intended.

To account for cash flow operations at the cash desk and on the current account of the Institution, accounts 1 201 01 000 “Institutional funds in bank accounts” and 0 201 04 000 “Cash desk” are used.

Account 1 201 01 000 “Institutional funds in bank accounts” records operations on the movement of funds of the Institution in the event of carrying out the specified operations on accounts opened in credit organizations(not through bodies providing cash services for budget execution).

This account also reflects transactions with funds received from income-generating activities.

Accounts 2 201 01 000, 3 201 01 000 “Institutional funds in bank accounts” are used by the Institution to account for funds received from extra-budgetary sources, regardless of where they are located (on the Institution’s bank account or on a personal account for accounting for funds from entrepreneurial and other income-generating activities in the Treasury).

Accounting for transactions involving the movement of funds in bank accounts is maintained in the Journal of Transactions with Non-Cash Funds on the basis of documents attached to bank statements.

The receipt of funds to the Institution’s account for making payments in accordance with the budget schedule is recorded in the following accounting entry:

Dt 0 201 01 510 “Receipts of funds from the institution to bank accounts”;

Kt 0 304 04 000 “Internal settlements between the main managers (managers) and recipients of funds.”

In the case when the State Institution “Orenburg City Veterinary Department” transfers funds to institutions under its jurisdiction, the following entry is made in the accounting department:

Dt 0 304 04 000 “Internal settlements between the main managers (managers) and recipients of funds”;

The transfer of funds to pay suppliers' invoices for material assets supplied and services rendered is documented by posting:

Dt 0 302 00 000 “Settlements with suppliers and contractors”;

Kt 0 201 01 610 “Disposal of institution funds from bank accounts.”

When cash is received at the Institution's cash desk, the following entry is made:

Dt 0 201 04 510 “Receipts to the cash desk”;

Kt 0 201 01 610 “Disposal of institution funds from bank accounts.”

To account for cash flows at the cash desk of the State Institution “Orenburg City Veterinary Department”, account 0 201 04 000 “Cashier” is used.

When registering and recording cash transactions, the Institution is guided by the procedure for conducting cash transactions in the Russian Federation, established by the Decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40.

Reception of cash from individuals at the cash desk is carried out using strict reporting forms:

Receipts (form 0504510),

Receipt cash orders (form 0310001).

Accounting for cash transactions in the State Institution “Orenburg City Veterinary Department” is kept in the Cash Book (form 0504514).

Receipts and expenditures of cash in foreign currency are maintained on separate sheets of the Cash Book (form 0504514) by type of foreign currency.

Accounting for cash flow transactions on account 00 201 04 000 “Cash” is kept in the Journal of Operations on the “Cash” account on the basis of cash reports that are compiled by the cashier daily.

Reflection of cash transactions by budgetary institutions is carried out by the following entries in the accounts:

Table 8. Correspondence of accounts for transactions related to cash accounting

3 .5 AccountingcalculationsWithaccountablepersons

State Institution "Orenburg City Veterinary Department" issues funds on account for settlements of wages, for transport and public utilities, for the purchase of materials for household needs, fixed assets, fuels and lubricants, as well as for travel expenses.

The movement of funds issued for reporting is reflected in the Journal of settlements with accountable persons on the basis of Incoming and Outgoing cash orders and Advance reports.

The issuance of accountable funds is carried out from the Institution's cash desk using the cash outflow order form 0310002. If an employee has a debt on previously issued accountable amounts, the issuance of a new advance is not allowed.

To reflect transactions for accounting for accountable amounts, the State Institution “Orenburg City Veterinary Department” uses account 0 208 00 000 “Settlements with accountable persons”, which has the following sub-accounts:

0 208 01 000 “Settlements with accountable persons for wages”;

0 208 08 000 “Settlements with accountable persons for payment of social insurance benefits”;

0 208 09 000 “Settlements with accountable persons for payment of benefits for social assistance to the population.

Let's look at a small example.

Distributor Selivanova I.I. received 100,000 rubles from the cash register of the State Institution “Orenburg City Veterinary Department” for the payment of wages to the employees of the veterinary pharmacy.

After 3 days Selivanova I.I. submitted a report to the accounting department of the Institution and submitted statements according to which wages were paid in full.

At the same time, the following entries were made in the records of the State Institution “Orenburg City Veterinary Department”:

Table 9. Accounting records for the movement of accountable amounts

One more example. Driver Andriyanov Yu.P. submitted an application to the accounting department of the State Institution “Orenburg City Veterinary Department” in order to receive an advance payment against the report for the purchase of spare parts for the repair of a passenger car in the amount of 4,000 rubles.

With the permission of the manager, the amount of 4,000 rubles was issued from the cash register.

The driver submitted an advance report on the purchase of spare parts for the car in the amount of 3,900 rubles. The remaining amount was deposited at the Institution's cash desk.

The following entries will be made in the accounting:

Table 10

3 .6 AccountingcalculationsWithsuppliersAndcontractors

To account for settlements with suppliers and contractors, the State Institution “Orenburg City Veterinary Department” uses account 0 302 00 000, which records:

1) settlements of the Institution with suppliers for material assets supplied and services rendered,

2) settlements with contractors for work performed,

3) calculations for the calculation and payment of wages, allowances and scholarships,

4) calculations for payment of pensions, benefits and other social benefits.

Analytical accounting of settlements with suppliers for material assets supplied and services rendered is maintained by the Institution in the Journal of transactions for settlements with suppliers and contractors.

Analytical accounting of calculations for wages and scholarships is maintained in the Journal of Payments and Payments Transactions.

Analytical accounting of calculations for payment of pensions, benefits and other social payments is maintained in the Journal for Other Transactions.

The following sub-accounts have been opened in the Institution for account 0 302 00 000 “Settlements with suppliers and contractors”:

0 302 01 000 “Payroll calculations”;

0 302 02 000 “Settlements for other payments”;

0 302 03 000 “Calculations for accruals for wages”;

0 302 04 000 “Settlements with suppliers and contractors for payment for communication services”;

0 302 05 000 “Settlements with suppliers and contractors for payment for transport services”;

0 302 06 000 “Settlements with suppliers and contractors for payment of utility services”;

0 302 07 000 “Settlements with suppliers and contractors for payment of rent for the use of property”;

0 302 08 000 “Settlements with suppliers and contractors for payment for property maintenance services”;

0 302 09 000 “Settlements with suppliers and contractors for payment for other services”;

0 302 15 000 “Calculations for pensions, benefits and payments for pension, social and medical insurance of the population”;

0 302 16 000 “Calculations for social assistance benefits to the population”;

0 302 18 000 “Calculations for other expenses”;

0 302 19 000 “Settlements with suppliers and contractors for the acquisition of fixed assets”;

0 302 20 000 “Settlements with suppliers and contractors for the acquisition of intangible assets.”

Let's look at an example. In the accounting records of the State Institution “Orenburg City Veterinary Department”, according to the issued invoices, expenses are reflected for:

Communication services - 2596 rub. (including VAT - 396 rubles);

Electrical energy - 5310 rub. (including VAT - 810 rubles);

Received stationery supplies- 2124 rub. (including VAT - 324 rubles).

In the accounting records of the Institution, these transactions will be reflected in the following entries:

Table 11. Accounting records for reflecting settlements with suppliers and contractors Institutions

After paying the expenses, the following entries are generated in the Institution’s accounting:

Table 12. Accounting entries for writing off funds for settlements with suppliers and contractors

Each obligation accepted by the Institution is reflected in a second entry, for example:

Table 13. Accounting entries for the acceptance of monetary obligations by suppliers and contractors

3 .7 AccountingcalculationsWithbuyersAndcustomers

To account for settlements with buyers and customers, the State Institution “Orenburg City Veterinary Department” uses account 153 “Settlements with buyers and customers”. The debit of subaccount 153 records the cost of work and services performed and delivered by the Institution, including VAT, presented to buyers and customers, while subaccount 401 is credited.

The credit of subaccount 153 records the amounts received from buyers and customers of the Institution, while subaccounts 111, 118, 120, 155, 127 are debited.

In subaccount 155 “Calculations for advances received,” the Institution takes into account advances received from buyers and customers for work and services performed for them.

Payments received from customers during the reporting period for products, works and services that generate income, completed by the Institution and delivered to customers, are taken into account in subaccount 400 “Revenues of the reporting period” of account 153.

The credit of subaccount 400 reflects the contractual (sales) cost of products, works and services completed and delivered by the institution, paid by customers, while subaccount 401 “Deferred income” is debited, as well as the proceeds received at the cash desk from the sale of goods and products, while entries are made for debit of subaccounts 111 “Funds received from entrepreneurial activity", 120 "Cash" and subaccount credit 400 "Income of the reporting period".

The debit of subaccount 400 “Income of the reporting period” writes off the actual expenses of products, works and services sold to customers, while subaccount 280 “Products, works and services completed and delivered to customers” is credited.

Let's look at an example. In August 2008, the Orenburg City Veterinary Department provided veterinary services, not subject to VAT, to the customer in the amount of 1,500 rubles. The cost of this service was 1000 rubles. Business transactions are reflected in the records of the Institution as follows:

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For many people, pets are practically part of the family. People love their animals, try to take care of them, and want to make sure nothing bad happens to their friends. This is why veterinary clinics or offices exist.

Opening a veterinary business: to be or not to be?

Recently, the pet industry has begun to gain rapid momentum: the number of pets is increasing significantly every year, the market for animal services is growing, and various choices are emerging in all its areas and directions. Against the background of this popularity, the absence of required quantity professional veterinary clinics or at least qualified private centers that could provide the required medical care pets.

Statistics say that for 2 million pets (mainly cats and dogs) in a large city there are no more than 100 veterinary hospitals. That is, we are not talking about serious competition at all. Therefore, it is worth thinking about creating your own business in this niche if you feel that helping animals is your calling.

However, enthusiasm alone will not get you far, since this segment of services has many difficulties and pitfalls.

1. Treating people is undoubtedly much more profitable and cost-effective. You cannot deliver in your clinic high prices, otherwise you will lose all your clients (even very loving owners are often simply unable to pay for expensive treatment for their beloved pet). That is, it is better not to expect excess profits. Moreover, the business will begin to pay off no earlier than in 2-3 years (some even voice higher figures), and this is only with the right approach and keeping costs to a minimum.
2. But the veterinary services themselves are very expensive, as are the equipment and everything necessary that you will have to supply your future clinic with. Therefore, you should prepare for the fact that at first you will have to work at a disadvantage.
3. Experts advise paying attention to the fact that the first veterinary clinics, which are already successfully and stably operating today, grew out of the former municipal institutions, moving from state provision for self-financing. Note that the secret of their success is based on two main requirements for this business: the right location and a regular customer base.
4. Serious preparatory work awaits you to assemble the package necessary documentation before opening a veterinary clinic.

If the desire to treat and save animals is still stronger than the fear of losses or other difficulties, then boldly begin to act.

What to do first

Since you will most likely need investors, you need to draw up a clear business plan. This document will be very helpful in your search. financial base for your enterprise. Be sure to include the following items:

• describe your future business in detail (what kind of clinic it will be, who will work there, what services you intend to provide, a list of equipment that you plan to purchase, etc.);
• conduct a full analysis of the existing market for services in this area in the city (do you have competitors, what advantages or disadvantages do their businesses have, what is the shortage);
• the same analysis should be carried out on the demand for veterinary services (how many potential clients there are now, and how many may appear after some time, what services are in greatest demand, what else would clients want for their pets);
• describe how you plan to work (where the clinic will be located, where you are going to purchase medicines, how services will be provided, etc. You can also add here rough plan searching or attracting future clients. That is, think about it advertising campaign and possible loyalty programs);
• V financial section provide detailed estimates with tables of calculations, all costs and income, it would not be amiss to add the planned price list;
• to regulate your activities you will need to list all the necessary legislative acts and other documents;
• assess the risk ratio, that is, try to predict how profitable and sustainable your business will be (for this, all possible crisis situations and ways out of them).

The veterinary clinic already exists on paper and in your imagination. Now all that’s left to do is make the dream come true.

Provide yourself with legal support, or How to register this business

Initially, think about the form and type of your future activity. A veterinary hospital can be presented and organized in several varieties.

1. Most simple option, with which you can start your business, is a doctor's house call service. You can do this yourself (if you have the appropriate education and qualifications) or involve other specialists in the matter, depending on the quantity and direction of demand. You will also need a dispatcher to take calls and organize work.
2. It will be a little more difficult to open a veterinary office. Unlike a full-fledged clinic, it will not have the ability to perform operations or specialized equipment, which can kill the prospects of your business.
3. A veterinary hospital provides the most extensive opportunities. Even if you start with a small staff or with a limited list of services, later you can add various procedures, open new offices and purchase additional necessary equipment. But you will have to work hard on this option for it to really work out.

Here's what you need to open a veterinary clinic:

• draw up and register with the tax office the form of your entrepreneurial activity (IP - an individual and self employed, or ‒ entity. However, for running a medium-sized veterinary business, it is more suitable: there will be no problems with registration, and it will be easier with financial transactions. And for a general clinic with various services and its own pharmacy, it is better to choose the second option);
• select tax system ( or );
• When submitting an application for registration, do not forget to indicate in it what types of activities you intend to engage in (for example, if you only treat animals, then you will need to select “veterinary services”, and if you also plan to sell medicines, then you will have to add “ retail trade"). For each direction you will need a separate code;
• To start working, you need to obtain a license, but they can only issue it to you if you have the appropriate secondary or higher education(veterinarian or paramedic). It will be valid for five years. To trade drugs or other goods, you will need another license - the right to conduct veterinary pharmaceutical activities. You should also document the medical qualifications and professional suitability of your staff;
• To obtain a license, you will also need a package of documents that will confirm your right of ownership of the selected premises (that is, a purchase and sale agreement) or the right to dispose of it (lease agreement). Do not forget about the appropriate design of all planned equipment.

Having completed all this and paid the state fee (from 6,000 rubles), you must undergo inspections by employees of the fire inspectorate, the sanitary-epidemiological service and Rospotrebnadzor. The premises in which the clinic will be located must meet all applicable requirements and standards. You should also enter into agreements with individual companies that will guarantee you the necessary services:

• removal and disposal of medical and biological waste;
• carrying out disinfection (can be planned or regular);
• removal of solid waste, etc.

All work performed must be recorded (you can create a special journal where you will keep a report on the activities carried out). Do not forget about the mandatory presence of acts for them.

If you are planning to equip an X-ray room, then its project must be endorsed and approved by sanitary services. Trust the installation of equipment only to qualified specialists and remember that only employees with the appropriate permits and licenses will be able to work with it.

How to find a suitable premises

This question is one of the most difficult in the entire plan for opening a clinic. To choose a truly worthy and win-win option on all counts, you will have to try hard.

Depending on what level the establishment is opening, the SES will put forward a number of requirements.

1. Your clinic must be located at a certain distance from residential buildings. In particular, if we're talking about just about accepting animals, then no closer than 50 m. However, when placing a hotel in a hospital or providing stationary conditions for pets, you need to provide a sanitary protection zone (100–150 m).
2. For a veterinary clinic with the installation of an X-ray machine, it is better to look for a building in which there are no residential premises, because otherwise you will have to complete the office and legalize the extension (in accordance with the rules and requirements for the operation of such equipment and conducting research). Such actions will be unprofitable.
3. If you plan to locate a veterinary pharmacy, you should equip special warehouse for medicines and other preparations.
4. Even internal view the premises must meet certain requirements: the Center for Sanitary and Epidemiological Sanitation will definitely control the finishing of those rooms where procedures/operations will take place or animals will be received, because the materials there must be washable from floor to ceiling.

Considering all of the above, choosing a good location for a clinic is not at all easy. Moreover, you also need to try to be located on the first or ground floor, and located in a densely populated or residential area, where there are no competitors, but only great amount potential clients. The city center is not suitable for you not only because of the sky-high rental costs, but also because large quantity administrative regulations.

Before opening a veterinary clinic from scratch, calculate how much space you can equip and maintain. A small hospital can easily fit on 60 square meters. m. This space is enough for a small hall with a reception desk (registration desk), one reception room, and several rooms in which procedures, operations, and diagnostics (ultrasound or laboratory) will be carried out. In addition, it is also necessary to equip a bathroom and a resident’s room for doctors (don’t forget about the office space).

In the future, if space allows (from 100 sq. m), it will be possible to add a pharmacy, a hospital for animals, outpatient rooms, create several different operating rooms, an X-ray room with an additional room for developing images.

Necessary equipment and facilities

Specialized Medical equipment- This is very expensive equipment, which you cannot do without. Of course, the amount of investment will depend on how many accounts you want to open and what types of services you will provide. Here is a rough list of what you may need:

• a specially equipped operating room table (at least RUB 100,000);
• analyzers (if you are planning an on-site laboratory for collecting blood, urine, and seminal fluid from animals) – at least 30,000 rubles;
• necessary equipment to maintain the animal’s life (during operations and not only). This may include a coagulator for emergency stopping of blood (from 40,000 rubles), a monitor (from 50,000 rubles), equipment for anesthesia in the form of inhalation anesthesia (from 100,000 rubles) and so on;
• a device for ultrasound (from 150,000 rubles), cardiographic examinations (from 30,000 rubles), MRI (from 500,000 rubles);
• if you are sure that your clinic will be popular, you can provide it with elite equipment, such as a ventilator (from 600,000 rubles) and x-rays (from 250,000 rubles);
• do not forget about a sufficient number of bactericidal lamps, sterilizers, microscopes and surgical instruments, as well as other small equipment and consumables(tonometers, thermometers, etc.) - from RUB 300,000;
• if you do not immediately plan to open a pharmacy in the clinic, then medications you will only need those used in surgeries or procedures. You must have a sufficient supply of them.

By calculating the approximate amount of investment, you will understand whether you have the opportunity to spend so much right away. To begin with, you can limit yourself to at least one diagnostic method in order to save on equipment. If operations are carried out in the hospital, then it will be necessary to purchase freezer to store biowaste (from RUB 12,000).

In addition, the clinic should have tables for examining animals, shelves and cabinets for medicines, tables and chairs for doctors and receiving clients. In the hall you will need to put several comfortable chairs and equip workplace for the administrator (stand with office equipment). Don’t forget about the bathroom (for both visitors and staff), as well as the shower. The staff room can accommodate a refrigerator, sofa and other necessary furniture.

There is no point in buying everything new and expensive, because you can take a lot used. This way you can save significantly on equipment and equipment. True, it is necessary to carefully monitor the quality of used medical equipment, because it must work flawlessly.

Recruitment

Experts prove that today it is incredibly difficult to find highly qualified and experienced veterinary specialists. In order for your clinic to provide quality services, you need to recruit real professionals to your staff.

There are several ways to find good doctors.

1. Try to train the appropriate specialists yourself. To do this, you can take graduate students for internships. At first they will be entrusted with small jobs (orderlies, assistants), and if they make progress, then you will be able to offer them an excellent career. Thus, both parties enter into mutually beneficial long-term cooperation. True, you will need more than one year to “grow” really worthwhile doctors.
2. Involve specialists who already have their own client base. Many people come to see a doctor rather than a clinic, so these professionals can work in multiple locations, providing you with a constant stream of clients.
3. You can collaborate with doctors who have been practicing for a long time private practice. They are usually able to work real miracles, because years of practice and a variety of cases are much better than a university diploma. Such a doctor can be universal, that is, he can both conduct consultations and operate in any conditions.

So, develop a clinic schedule (usually such hospitals operate 24 hours a day, 7 days a week). However, once you start working, you will understand when your hospital has peak hours or busy days so that you can adjust and schedule doctor shifts accordingly. Their work will have to be paid either hourly (the figure can be from 50 rubles, depending on qualifications) or piecework (usually a quarter of the application amount).

The size of your staff will depend on how your clinic operates and what services it provides. In addition, you will also need an administrator to meet clients, answer calls and do other things. office work, accountant (possible part-time, remotely or outsourcing) and cleaner.

Possible areas of work

The most popular services for which people turn to veterinary clinics are:

• castration of cats or sterilization of cats (also dogs);
• consultations with specialized doctors (ophthalmology, dermatology, orthopedics, surgery, traumatology, etc.);
• implementation of vaccinations;
• emergency cases (the animal was injured due to a fall or accident);
• birth of a pet.

The average check for an appointment at a private clinic is 350–500 rubles. Recently, it has become very fashionable to develop programs for losing weight for animals, contact dentists, cremate your deceased pets, etc. At the same time, you can provide other types of services: giving haircuts or hairstyles to animals, as well as selling various things and medicines. Include related products (food, toys) in this list so that visitors can purchase everything they need for their pets on the spot.

Take care of advertising

The Internet can be of great service to you: create a website where you can post photographs of the clinic, tell in detail about the services provided and provide other information. In addition, you can make several announcements on advertising boards or big boards, conduct an advertising campaign in local media and on city specialized forums. Enlist the support of veterinary pharmacies, pet stores, and animal shelters by notifying them of your opening. There may be livestock farms near you. Circus and zoo animals often need qualified medical care, if there are any in your city.

Develop loyalty programs, think about what discounts or bonuses you are willing to provide to interest and attract customers.

conclusions

Get ready for the fact that at first you will have to work at a loss. It is very good if you have a small flow of visitors (about 70 per week) after a year of continuous activity. And in order to make a profit of at least 90,000 rubles. per month, you need to see up to 40 patients daily. As you can see, the prospects are far from rosy, but the good news is that they still exist.

By selecting good staff and providing wide range quality services, you will be able to develop a client base and create a truly profitable business.

Approximate estimate of necessary expenses (for a room of 60 sq. m)

Now you can calculate how much it costs to open a veterinary clinic. If you do not have a large starting amount, then try to take out a government or commercial loan, you can also look for investors. But keep in mind that what more money you invest, the further the payback period for your business moves forward.

However, despite all the difficulties and ups and downs, over time there is an opportunity to become a very prosperous entrepreneur and owner of a respected establishment. Knowing about the necessary aspects of this activity, you will certainly achieve success.

I personally would prefer to register an individual entrepreneur ( individual entrepreneurship). The reasons are quite obvious: All money earned from veterinary activities after paying taxes and insurance premiums becomes the property of the entrepreneur (in the case of an LLC, the money earned is the property of the LLC and can be withdrawn only in the form of dividends and paying a tax of 13%); Individual entrepreneurs have significantly less reporting; Fines and penalties for an entrepreneur are also less.

In this case, it is worth registering an LLC only if a veterinary clinic is opened by several people (founders).

In order to open an individual entrepreneur who will engage in veterinary medicine, you must select the appropriate types of activities from OKVED classifier, in 2019, the outdated version of OKVED 2001 is still in force.

OKVED for veterinary services Let's take from OKVED 2001 ( all-Russian classifier species economic activity) we will choose the type of activity we need for the veterinary clinic.

85.20 – this group includes: Treatment and monitoring of the condition of farm animals; Treatment and monitoring of the condition of pets; Ambulance for animals.

By choosing OKVED 85.20 you will be able to engage in all of the above activities.

Taxation of veterinary services Fortunately, veterinary services are included in the list of activities that are subject to UTII taxation, and this is what I propose for paying taxes.

If the entrepreneur works alone, the tax amount will be minimal, while the state allows the UTII tax to be reduced for fixed contributions that the individual entrepreneur must pay for himself by 100% of the contributions paid.

In some cases, the tax amount may be zero after reduction.

Licensing of veterinary business Yes, you heard right, in order to engage in veterinary activities you must obtain a license for this.

How to calculate UTII when providing veterinary services

Activities carried out within the framework of simple partnership agreements, trust management property does not fall under UTII (clause

2.1 Art. 346.26 Tax Code of the Russian Federation). Therefore, if veterinary services are provided under such contracts, UTII cannot be applied.

In addition, organizations that are classified as the largest taxpayers are not transferred to UTII.

Taxation of veterinary services

dollars per month will be more than 8 years.

To start a business, you need to register a company and collect big package permitting documentation.

You should register under OKVED code - 85.20 “Veterinary activities” (activities related to the treatment and monitoring of the health of farm animals; activities related to the treatment and monitoring of the health of domestic animals; ambulance activities for animals).

To obtain a license you will need to submit it to the licensing authority.

UTII: veterinary services

In the published letter, the Ministry of Finance responds to a request from a company providing veterinary services on the basis of a government contract.

It is noteworthy that the specialists of the financial department had to turn to documents, the issues on which are not under their direct jurisdiction.

If the customer is the veterinary department, the company that sent the request to the Ministry of Finance provided paid veterinary services and paid UTII.

Vet pharmacy and veterinary center

In addition, Law No. 86-FZ establishes additional requirements for medicines intended for the treatment of animals: - they must bear the inscription: “For animals” (clause

5 tbsp. 16); - subject to state registration federal body executive power, whose competence includes the implementation state control and supervision in the field of circulation of medicines (clause

Veterinary services

To calculate the amount of the single tax, entrepreneurs who provide veterinary services use the physical indicator “Number of employees, including individual entrepreneur"and a base income of 7,500 rubles.

per month. Chapter 26.3 of the Tax Code of the Russian Federation does not contain a special definition of what is considered veterinary services for the purpose of calculating UTII.

Introduction

Chapter 1. Methodology and legal framework for cost accounting and costing of services

1.1 Basic principles of organizing cost accounting and calculating the cost of services

1.2 Accounting for expenses by cost elements and costing items

Chapter 2. Cost accounting and formation of the cost of services of the enterprise Good Hands LLC

2.1 Description of enterprises

2.2 Organizational structure of the enterprise

2.3 Composition of costs included in the cost of enterprise services

2.4 Calculation of the cost of enterprise services

2.5 Pricing

2.6 Break-even

Conclusion

Literature

Applications

Introduction

The purpose of the work on the topic “Cost accounting and formation of the cost of enterprise services” is the most important indicator for the enterprise - the actual cost of the services produced, which reflects almost the entire activity of the enterprise. Price, revenue, profit and others depend on it financial indicators enterprises.

The cost of production is understood as the monetary expression of the costs of its production and sale. Relevant in a market economy, the cost of production is the most important indicator of the production and economic activities of organizations.

Managing the cost of production of an organization is a systematic process of forming the costs of production of all products and the cost of individual products, monitoring the implementation of tasks to reduce the cost of production, and identifying reserves for its reduction. The main elements of the product cost management system are forecasting and planning, cost regulation, accounting and calculation, analysis and cost control. They all function in precise relationship with each other.

Accordingly, accounting for the production costs of an enterprise faces the following tasks:

Timely, complete and reliable reflection of actual production costs in the context of services, types of products, structural divisions according to relevant items and in comparison with the plan;

Organization of control over the correct use of material, labor and monetary resources in the production process in comparison with norms, standards, estimates and limits;

Ensuring prompt and reliable calculation of production costs, work in progress, individual species products for assessing and analyzing the implementation of the cost plan for a certain period and reserves for reducing production costs.

In a country with a developed market economy, accounting for production costs and calculating the cost of production is allocated to management accounting, designed to provide information for managing the cost of services to specialists and the administration of the enterprise and its divisions. Management accounting prepares information for managers within an organization to help them make the right decisions.

Chapter 1. Methodology and legal framework for cost accounting and costing of services

1.1 Basic principles of organizing cost accounting and calculating the cost of services

Economic categories in life function in the form of legal norms. The first make up the content, the second - the form. The form is normative documents issued by government bodies at various levels. These documents have a certain hierarchical subordination. Their gradation in importance determines the strength of their prescriptions in comparison with others. regulations. The subordination of normative documents has a descending sequence. There are quite a lot of regulatory documents: the Constitution of the Russian Federation mentions accounting under the jurisdiction of the Russian Federation; Civil and Tax Codes of the Russian Federation; Federal laws; Regulations ministries and departments make up the bulk of specific standards regulating accounting.

Production costs are understood as the cost of resources used in the production process, performance of work and provision of services.

IN this definition the following key terms are present: the concept of cost itself; resources; production processes; performance of work and provision of services.

Cost is a relatively new term that arose in 1912 in the works of A.P. Rudanovsky, M.P. Ter Davydova and N.F. von Ditmar. This necessary and important word is used in two meanings:

Expenses spent on the entire production of finished products (works, services);

Costs falling per unit of product (work, service)

Accounting considers methods of cost accounting and calculating the cost of finished products, works and services as an inextricable whole, “two sides of the same coin.”

The choice of method depends on the industry characteristics and type of production, the range of products, the duration of the production cycle, the presence of work in progress, etc., as well as the administration’s need for production information.

And here we are faced with three features:

The need and possibility of grouping costs based on the characteristics of technological processes;

Expectation to receive full or reduced (incomplete) cost (direct costing);

Requirements related to the calculation of actual or standard costs.

Depending on the grouping of costs, there are order-based, distribution-based and process-based methods.

With the show method, the object of accounting and calculation is a separate production order. In this case, direct costs are assigned to the order by grouping primary documents for payroll, materials consumption, etc. Indirect costs are taken into account by cost items, places of origin, cost centers, etc. and then distributed between individual orders in the manner adopted for this enterprise. Before the order is completed, all costs associated with its implementation are recapitalized, i.e., work in progress is included. After completing the order, a cost estimate is prepared based on actual costs.

The cross-cutting method is used in material-intensive industries with mass and large-scale production, where the processed raw materials or materials undergo several processing phases in succession. The objects of cost accounting here are not only types of products, cost items, etc., but also redistributions. In practice, non-semi-finished and semi-finished versions of the step-by-step method of accounting for production costs are used.

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