Agrarian
Bulletin
of the Urals

Russian Journal of Agricultural Research

The publication is registered by the Ministry of the Russian Federation
for Affairs of the Press, Television and Radio Broadcasting and Mass Communication Media.
Registration certificate: PI number 77-12831 on May 31, 2002
Subscription index in catalog «Russian Press» - 16356
ISSN 1997 - 4868 (Print)

The Journal is included in the list of the leading peer-reviewed scientific journals and publications, which should be published by the main results of theses for the degree of doctor and Ph.D.
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Journal is included in the list of VAK (from 25.09.2017), No. 291

ISSN 2307-0005 (Online)
Key title: Agrarnyj vestnik Urala (Online)
Abbreviated key title: Agrar. vestn. Urala (Online)

Аграрный вестник Урала № 02 (132) 2015

Экономика

Кот Е. М. кандидат экономических наук, доцент Уральский государственный аграрный университет

Пильникова И. Ф. старший преподаватель Уральский государственный аграрный университет

УДК:338

FEATURES OF REGULATION OF MARGINS ON PRODUCTS (GOODS) IN CATERING AT HIGHER EDUCATIONAL INSTITUTIONS OF THE SVERDLOVSK REGION

One of the functions of higher education is to provide students with hot meals. For this reason any university must have a refectory. Margin is the additional cost to the purchase price of the goods, income which create of enterprises. To the organization’s activities were profitable, the margin should cover all expenses evolved in sale of final products and goods. Educational institutions — secondary schools, vocational schools, colleges and higher educational institutions of the Sverdlovsk region act in the determination of margins for final goods and goods in public catering on the basis of the Decision of the Regional Energy Commission of the Sverdlovsk region of 10.12.2008, № 158-PC “About establishment of limiting the size of the margin on products (goods) sold in the public catering at educational institutions, vocational schools, colleges and universities”. This decision determines size of margins limits on products (goods) sold in the public catering at educational institutions, vocational schools, colleges and universities, as well as clarified, for companies organizing meals in schools. In the case of full cost recovery within the approved limit markups legal entities and individual entrepreneurs, providing catering services in higher educational institutions may apply to the Regional Energy Commission of the Sverdlovsk region with design materials for establishing individual limit margins. The universities of Sverdlovsk region approved individual size limits margins on products (goods) sold in catering. In this article we will cover.

Keywords:

catering education institution, margins, limits the individual amount of markup


References:

1. On measures to streamline state regulation of prices (tariffs) : Government Decree of 07.03.1995, № 239.

2. On Approval of the size limits margins on products (goods) sold in the public catering at educational institutions, vocational

schools, colleges and universities : Decree of the Regional Energy Commission of the Sverdlovsk region of 10.12.2008, № 158-

PC with the changes introduced by the Resolution REC Sverdlovsk region from 21.09.2011, № 141-PC and from 13.03.2013,

№ 16-PC.

3. Kot E. M., Pilnikova I. F. Theoretical and historical aspects of accounting costs, expenses and costs of production //

Agrarian bulletin of the Urals. 2014. № 12 (130). P. 78–83.


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