The activities of autonomous institutions, in accordance with the current legislation, are carried out on the basis of a municipal order, which they receive from the founders - the government, authorities of the constituent entities of the Russian Federation or the local administration of the municipal formation. Financing of the municipal assignment is carried out on the basis of the calculation of standard costs.
How to calculate the municipal task in the general case is defined in detail in the "Guidelines for the calculation of standard costs for the provision of public services by federal state institutions and standard costs for the maintenance of property of federal state institutions", approved by Order of the Ministry of Finance and the Ministry of Economic Development of the Russian Federation No. 137n / 527 of October 29, 2010 d. Study this document and, based on it, calculate the standard costs individually, for each institution participating in the formation of the municipal order.
Consider all types of costs and divide them into two types. The first include direct costs that should be included in the standard for the provision of a particular type of service. To the second - indirect, those that relate to the cost of maintaining property, utilities, transport services, etc.
Select a method for calculating direct costs. For one cost object (one type of public service), you can use several. The simplest is to calculate the cost of resources, when the cost of each resource and their quantity are known. A standard costing method can also be used when a standard set of public services of constant quality is applied. For special jobs, a method is used to calculate the cost of performing unique jobs or performing processes, the difference between which is in the order in which costs are grouped.
If your institution provides multiple services, select the overhead posting method. The procedure for their determination is approved by the body that is the founder. The main regulatory document governing this procedure is also Order No. 137n / 527. According to him, the distribution of indirect costs can be carried out in proportion to the wage fund, the volume of state or municipal services provided, the area used for the provision of each of these services, or by the method of attributing the total cost of general economic needs to one service, defined as the main one.