Analysis of the implementation of paid educational services at school. Help control about additional paid educational services

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Graduate work

Activity analysishospitals, renderingproviding paid medical services

Introduction

Chapter 1

1.1 Problems of self-financing of healthcare institutions at the present stage

1.2 Pricing of paid medical services

1.3 Development of paid healthcare services in the Republic of Sakha (Yakutia)

Chapter 2

2.1 Economic characteristic Hospital No. 1 of the Ministry of Health of the Republic of Sakha (Yakutia)

2.2 Analysis of the organization of paid services in hospital No. 1

2.3 Comparative analysis of revenues from the provision of paid services

Chapter 3. Problems and prospects for the development of paid services of hospital No. 1

Conclusion

Bibliography

Introduction

Since January 1, 2000, the activities of budgetary healthcare institutions have been regulated by the Budget Code Russian Federation. Organizations endowed with state or municipal property on the basis of the right of operational management and not having the status of a federal state-owned enterprise are recognized as budgetary institutions.

Article 161 defines a budgetary institution as an organization created by state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local self-government bodies to carry out managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature, the activities of which are financed from the relevant budget or budget state off-budget fund on the basis of income and expenditure estimates.

The duly approved estimate of a medical institution is the main planning document that determines the total volume, target direction and quarterly distribution of funds allocated for its maintenance. The estimate allows you to determine the total need of the institution for cash, the amount material costs and expenses for wages, contributes to the balance of income and expenses.

The structure of financial inflows to healthcare institutions can be represented by budget funds, compulsory and voluntary medical insurance, and funds from the provision of paid medical services. The financial resources of budgetary medical institutions (hereinafter referred to as HCI) can be formed with the involvement of all the listed sources of funding.

The use of all these sources of formation can be associated with a number of difficulties. Budgetary health care facilities cannot apply all types of financing without limitation. Medical institutions operating within the framework of compulsory health insurance programs (hereinafter referred to as CHI) are not independent producers of medical services, their activities depend on a number of factors: whether they will be licensed and accredited by the relevant commissions, whether they will conclude contracts with them, whether they will be sufficiently funded because budgetary funds are not always enough for quality treatment, etc.

The introduction of paid medical services is associated with a number of social contradictions. The increase in the volume of paid services provided by state and municipal medical institutions has revealed a number of problems related to the procedure for their provision, accounting, etc. This is caused, first of all, by the poor development of the regulatory framework for the provision of paid services in healthcare. At the same time, there is a fairly clear legal basis for the development of paid medical services, fixed in a number of laws, government decrees, etc. Therefore, the insufficient development of the regulatory framework is manifested mainly in the absence of a clear mechanism for regulating the procedure for providing paid medical services, enshrined in departmental regulatory acts (orders, instructions, etc.).

Departmental regulations are called upon to give an interpretation of legislative and other legal acts in relation to medical institutions, taking into account the characteristics of the industry. However, even the fundamental order of the Ministry of Health and Medical Industry of the Russian Federation, which regulates the procedure for the provision of paid services (dated March 23, 96 No. 109 “On the Rules for the provision of paid medical services to the population”), only duplicated the Decree of the Government of the Russian Federation dated January 13, 1996 No. 27 “On approval of the Rules for the provision of paid medical services services to the population by medical institutions”, without introducing anything new. It is clear that these Rules do not cover all issues arising in the provision of paid services. These gaps are not filled by other few orders of the Ministry of Health of the Russian Federation affecting the provision of paid services (dated 06.08 96 No. 312 "On the organization of the work of dental institutions in the new economic conditions of management", etc.). This situation is due to the lack of a clear methodological study of the problem of providing paid medical services in terms of legal, organizational, economic aspects, accounting, etc.

In this regard, we will try to justify approaches to solving the above problems based on the current legislation.

This paper considers the possibilities of using paid services in healthcare institutions. The relevance of the work is determined by the fact that each medical institution is experiencing difficulties in financing, and is faced with the need to find new sources of funding.

aim thesis- was to study the possibilities of developing entrepreneurship in medicine.

During the work the following tasks were solved:

Consider the importance of paid services for increasing profitability in health care institutions: problems of self-financing of health care institutions at the present stage; pricing methods for paid medical services; development of paid services of healthcare institutions in the Republic of Sakha (Yakutia);

Conduct an analysis of revenues from the provision of paid services of hospital No. 1 of the Ministry of Health of the Republic of Sakha (Yakutia);

Spend comparative analysis income from the provision of paid services;

To develop measures for the development of paid services of hospital No. 1.

The work consists of an introduction, three sections, a conclusion and a list of references. The first section provides a brief literature review on the issue under consideration, the second section gives a general organizational and economic characteristics of a healthcare institution using the example of hospital No. 1 of the Ministry of Health of the Republic of Sakha (Yakutia) and analyzes its financial activities, the most significant sources of funding for this hospital were identified, an analysis of revenue from the provision of paid services was carried out, and a comparative analysis was considered. The third section considers proposals for the development of paid services in hospital No. 1. The main conclusions are given at the end of the work.

Chapter 1

1.1 Problems of self-financing of healthcare institutions at the present stage

Currently, in accordance with the Law "On Health Insurance of Citizens in the Russian Federation", the sources of financial resources of the healthcare system include:

Funds from the federal budget, budgets of the republics within the Russian Federation and local budgets of territories;

Funds of enterprises, organizations, institutions and other economic entities (for example, voluntary medical insurance - hereinafter referred to as VHI);

Personal funds of citizens; including voluntary medical insurance;

Gratuitous charitable contributions and donations;

Loans from banks and other financial institutions;

Other sources not prohibited by the legislation of the Russian Federation. All of the above applies to external sources health care financing. Today, however, medical institutions are also looking for internal financial sources. The latter can be noted:

Income received from paid medical activities;

Saving financial resources;

Sale of "know-how", methods of treatment, training programs, etc.;

Rent, if the lease is authorized by a higher authority;

Accumulated reserve funds (for example, a reserve fund, which is created in the context of the development of paid medical care).

All this forms the mechanism of mixed budget-insurance financing of medical care to the population.

The most significant in relation to all types of financial resources of a medical institution is the source of funds from compulsory health insurance. Through the system of compulsory medical insurance (OMI), Russian citizens are provided with free medical care under the State Guarantees Program.

International experts believe that the main reasons for Russia's transition to insurance medicine are:

Lack of funding for health care;

Increase in seeking medical care (up to 60%) with “free” health care;

The increase in the volume and cost of medical services in parallel with the increase in the number of doctors;

Lack of qualified medical care;

The rise of the "shadow" economy in medicine;

Over-centralization and monopolization of health care financing and management.

Health insurance in a broad sense is a new economic relationship in healthcare under market conditions, i.e. the creation of such a system of health care and social security that would actually guarantee to all residents of the Russian Federation freely accessible qualified medical care, regardless of their social status and income level. Health insurance is necessary as a form social protection interests of citizens of the Russian Federation in the new economic conditions.

Now let's find out what is the nature of the activities of medical institutions for the provision of paid services. The fact is that this activity is often referred to either as entrepreneurial, or commercial, or self-supporting. Although the letter of the State Tax Service of the Russian Federation dated 10.10.95 No. 01-1-07 clearly states that the provision of paid services is entrepreneurial activity budget institutions. The same provision is recorded in the letter of the Ministry of Health and Medical Industry of the Russian Federation dated November 1, 95 No. 2510 / RJ54-95-20. We will find the definition of entrepreneurial activity in the Civil Code of the Russian Federation (CC RF). Article 2 of the Civil Code of the Russian Federation defines that "entrepreneurial activity is an independent activity carried out at one's own risk, aimed at systematically obtaining profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law." Let us clarify that under persons, in this case, both natural and legal persons are understood. As for the term "commercial", in accordance with the Civil Code of the Russian Federation, it characterizes not the activity, but the form of legal entities (commercial and non-commercial organizations). Therefore, it would be legally incorrect to call the provision of paid medical services a commercial activity. The term "self-supporting activity" is often used as an alternative to the concept of "entrepreneurial activity", meaning that the provision of paid services by medical institutions does not in all cases follow the chain of profit and is not always systematic. Therefore, there are attempts to introduce into the civil legislation the concept of "self-supporting activities" that are not directly related to making a profit and are not taxed. Indeed, we can agree that the term "entrepreneurial activity" does not quite accurately reflect the essence of the provision of paid services in health care. Nevertheless, it should be noted that the term "self-supporting activity" is not mentioned at all in the current civil legislation. It characterizes economic relations based on self-sufficiency, and only in this capacity has the right to use.

Let us now turn to the question of what are the rights of medical institutions in the provision of paid services, i.e. in the implementation of entrepreneurial activities. Article 120 of the Civil Code of the Russian Federation states: "an institution is an organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed by him in whole or in part." Thus, medical institutions are classified as non-profit organizations that do not have profit making as the main goal of their activities and do not distribute the profits among the participants, i.e. founders (Article 50 of the Civil Code of the Russian Federation).

How, then, does this relate to the entrepreneurial activity of medical institutions? The answer to this question is given by the same article. 50 of the Civil Code of the Russian Federation: "Non-profit organizations can carry out entrepreneurial activities only insofar as this serves to achieve the goals for which they were created, and corresponding to these goals." We add that the activities of non-profit organizations, which include medical institutions, are also regulated. federal law dated 12.01.96 Mv 7-FZ "On non-profit organizations".

Does any medical institution, based on the above, have the right to provide paid services? Yes, but only under certain conditions:

The right to engage in entrepreneurial activities, which include the provision of paid services, should be recorded in the charter of a medical institution. Article 52 of the Civil Code of the Russian Federation indicates that in founding documents(which include the charter) of non-profit organizations, the subject and goals of the activity must be determined legal entity. Therefore, the right granted in accordance with the Civil Code of the Russian Federation to non-profit organizations to engage in entrepreneurial activities cannot be exercised automatically, without appropriate fixing in the charter;

Paid services must be provided in the manner prescribed by regulatory enactments, the most important of which are reflected in the above Rules for the Provision of Paid Medical Services to the Population by Medical Institutions.

However, as already mentioned, the Rules do not provide answers to many questions. Thus, one of the most important problems in organizing the provision of paid medical services is the scope of paid services, that is, the types and volumes of medical care that can be provided on a paid basis. The Rules speak about this succinctly: they are talking about medical services that are additional to the guaranteed general free medical care, and nothing is said about what are the criteria for determining the guaranteed volume, what documents regulate them, etc.

Consider the basic principles for determining the types of medical care that may be on a paid basis:

1. Types of medical care that are not required to be provided free of charge to the population. The rights of citizens to free medical care in the state and municipal health care system are reflected in the Fundamentals of the Legislation of the Russian Federation on the protection of the health of citizens (from 20, 38-42, etc.). Based on the content of these articles, it can be concluded that types of medical care that are not included in the territorial CHI program and do not relate to emergency medical care, the treatment of socially significant diseases, as well as diseases that pose a danger to others, can be provided on a paid basis. are not included in the target programs and lists of expensive specialized medical care financed at the expense of the state.

On the basis of federal legislation, the constituent entities of the Russian Federation adopt their own regulations reflecting the guaranteed level of free medical care. For example, in the Leningrad Region, the Regional Law "On State Guarantees for Providing Residents of the Leningrad Region with Free Medical Care" is in force.

It should be noted that from the point of view of the peculiarities of financing the provision of medical care (for a fee or free of charge for the population), there is no such concept as "non-traditional types of medical care" by law. Article 43 of the Fundamentals of the Legislation of the Russian Federation on the protection of the health of citizens states: “In the practice of healthcare, methods of prevention, diagnosis, treatment, medical technology, immunobiological preparations and disinfectants permitted for use in accordance with the procedure established by law. In this regard, strictly speaking, the widespread opinion that non-traditional types of medical care are provided on a paid basis is not entirely correct. For example, to unconventional methods treatments usually include manual therapy. However, there is a Center for Manual Therapy of the Ministry of Health of Russia, funded from the federal budget, it is planned to organize a network of manual therapy rooms and, therefore, within the framework of financing from the budgets of various levels or compulsory medical insurance, the use of manual therapy methods for treating patients should be free of charge. Therefore, the right of healthcare institutions to provide paid medical care for non-traditional types is absorbed by the broader concept given above;

2. Medical assistance to persons who do not have the right to receive free medical care in accordance with the CHI program, targeted programs, etc. (for example, to foreigners in the absence of relevant interstate agreements). The fact is that the territorial program of compulsory medical insurance, target programs provide not only for the types of medical care, but also for the conditions for their provision, as well as for the contingents of the population to which they apply;

3. Medical care by types of services, in excess of those provided for by the treatment standards.

So, at present, the order of the Ministry of Health and Medical Industry of the Russian Federation dated 08.04.96 No. 131 "On temporary industry standards for the volume of medical care" is in force. If the treatment technology set out in the standards does not provide for the use of certain diagnostic or treatment methods (for example, massage, daily monitoring, etc.), then they can be performed at the request of the patient on a paid basis;

Medical care by types of specialized care that are not mandatory for a given medical institution, taking into account its specialization, hierarchical level, etc. (for example, laparoscopic surgery, barotherapy, extracorporeal detoxification methods, etc. performed at the level of the district hospital).

The criteria on the basis of which the level of medical care that is not mandatory for a given health facility is determined are the charter, which fixes the main activities of the institution, as well as the relevant orders of the Ministry of Health. Thus, Order No. 222 of May 31, 1996 approved the Recommended Exemplary List of the Minimum Volume of Endoscopic Examinations for Medical Institutions, which contains a list of examinations applicable to various medical institutions. A similar list is available for Functional Research (Order No. 283 dated May 30, 1993) and for a number of other services. You can also use staff standards, in which, by type of institution, standards are given for the positions of doctors (medical specialties), etc .;

5. Provision of medical care for anonymous treatment (with the exception of AIDS testing).

Since, when applying to a medical institution, a citizen is obliged to provide documents proving his identity, and a record of treatment must be made in the documents entered earlier in the name of the patient (outpatient card, etc.), if the patient does not want to fulfill the prescribed requirements for identifying the person, the medical institution has the right offer medical care for a fee;

6. Medical assistance in the creation of improved service conditions not directly related to medical measures (including home care - except when the patient is unable to attend a medical institution due to health reasons and the nature of the disease, or when home care provided as part of the organization of hospitals at home, increased service, additional meals, etc.).

It should be noted that when providing paid services on the basis of improved service conditions, patients should be provided with the opportunity to receive free medical care for these types of services. In other words, improved conditions of service should be provided in addition to, and not as a substitute for, regular care. Moreover, according to Art. 16 of the Law of the Russian Federation No. 07.02 92 No. 2300-1 "On Protection of Consumer Rights" it is prohibited to condition the purchase of certain types of services on the purchase of other services or, without the consent of the consumer, provide additional services provided for a fee;

7. Provision of medical services instead of the traditionally provided alternative methods that have additional consumer properties, but are not funded under the CHI program or from the budget (complex methods of treating traditional diseases that require additional costs - laparoscopic methods, etc.). This may also include the extension of stay in the hospital at the request of the patient after the completion of the course of treatment instead of the expected completion of treatment on an outpatient basis;

8. Provision of planned medical care outside the general queue. However, it should be noted that the legitimacy of this criterion is determined by two main requirements:

The provision of medical care out of turn should not significantly affect the terms and conditions for receiving free medical care by other patients. Optimal in this case is the provision of paid services in separate paid offices or outside the main working hours;

It is unacceptable to artificially create queues in order to force patients to seek paid assistance;

9. Provision of medical care provided free of charge (at the request of the client). This is usually due to improved serviceability in the provision of paid services, the best provision medicines, etc.;

10. Types of medical care not provided with funding. This principle is based on the division of responsibility, since the medical institution is responsible for providing medical care, and the financing body, the owner of the institution, compulsory medical insurance funds, etc., is responsible for ensuring free of charge. However, in practice, this principle is not so easy to implement, since one cannot simply stop providing medical care, citing a lack of funding. To do this, it is necessary to obtain official permission to provide certain types of services on a paid basis due to lack of funding, or to enshrine such a right in the charter of a medical institution. For example, the charter of our institution states that if funding does not ensure the fulfillment of its tasks by the institution, then it has the right to reduce the volume of free medical care provided under compulsory medical insurance and introduce full or partial payment certain types medical care. The charter also provides that similar measures in relation to services financed from the local budget may be taken in agreement with the administration of the municipality;

11. services that are only indirectly related to medical care (funeral services, stay in hospitals for the purpose of providing care, home delivery of medicines, transport services, rental of medical products, issuance of certificates and duplicates at the request of citizens in cases where the law does not provide for a mandatory the nature of the issuance of certificates, etc.).

It should be specially noted that the exception in all the cases listed above is the provision of emergency assistance - it should be provided free of charge.

A few words should be said about the list of types of paid services provided, i.e. such types of medical and other services that can be provided by an institution on a paid basis, and the implementation of two main points:

The medical institution has the right to provide these types of services in accordance with the license:

there are grounds for providing these types of services on a paid basis (not included in the territorial CHI program, etc.)

So, you need to clearly distinguish and separate:

a) the conditions under which medical care can be provided on a paid basis - this is the basis for organizing the provision of paid services;

b) specific types medical care provided on a paid basis is a list of paid services allowed for the provision of this institution or its divisions, but in itself is not the basis for the provision of these types of services on a paid basis.

And now - about the time of rendering paid services. One of the most important requirements imposed by the governing bodies is as follows: the provision of paid services must be carried out outside working time. This requirement is logical and understandable - otherwise the employee will receive payment from two sources for the same hours worked, i.e. part of his work will be paid double.

Ideally, self-supporting subdivisions should be organized: a separate room with separate fixed equipment, staff, devices that determine the consumption of electricity, water, etc. should be allocated. However, this is not possible everywhere (there are no premises, there is no possibility to duplicate equipment, there is not enough demand for paid services, etc.).

Another option, which does not cause big problems, is the provision of paid services at certain hours outside the main working hours. In some cases this is possible dental services etc.), but again this is not always possible - largely for the same reasons. But there are other reasons as well. complicating the provision of paid services outside working hours. Firstly, one of the main reasons for the provision of paid services is the provision of medical care out of turn, i.e. Preferably immediately upon request. Patients who are willing to pay for urgency cannot be referred to an afternoon paid appointment - it is easier for them to wait in line and get help for free. Secondly, you can lose clients who are not eligible for free care - they will go to another medical institution. Thirdly, there is also the provision of services partially paid by the patient: increased service, additional meals, the provision of a number of services during the treatment at the request of the patient for which there are no direct indications (for example, performing an additional wellness foot massage along with a back massage, etc. ).

Therefore, whether we like it or not, paid services will be provided during regular working hours. Everyone understands this - both the heads of medical institutions and the health authorities. But often medical institutions pretend that they do not provide paid services during working hours, and government bodies pretend that they do not notice violations on the part of medical institutions. Of course, this is not a solution to the issue.

But if you look at the essence of the problem, the main thing is not that paid services are not provided during the main working hours. The thing is different, there should not be double payment for the same work: the provision of paid services should not lead to a deterioration in the possibility of providing assistance in types financed from the budget or MHI funds, i.e. those who are entitled to free medical care should not suffer.

One of the most difficult problems is the separate accounting of funds received from the provision of paid services. In general, there should be no mixing of funding received through the budget or CHI with income from the provision of paid services. Accordingly, accounting and statistical records should be kept separately. However, situations often arise that complicate the problem. When providing paid services, there is often a requirement that the costs of providing paid services are not covered by compulsory medical insurance or the budget, which implies self-sufficiency in the provision of paid services. This is justified when it comes to the fact that the funds intended for the reimbursement of material costs in the provision of paid services are not directed to wages, and the restoration of the material costs themselves is not carried out at the expense of other sources (budget or CHI funds). Another thing is when it concerns the provision of benefits for paid services to a number of contingents of the population (disabled people, war veterans, etc.) for types of services that are not covered by guarantees of free medical care. In this case, the budget can actually reimburse the costs of providing paid services, compensating for the decrease in income from paid services as a result of the fact that for a part of the population they are provided free of charge or at prices below cost.

This situation presupposes either a direct allocation budget financing for these purposes (which is not to be hoped for in the current conditions), or partial (for the amount of benefits) reimbursement of costs from income from these paid services. First of all, material costs are subject to partial reimbursement, since the remuneration of labor to employees providing paid services must be made in full.

From this it follows that the issue of granting benefits for paid services provided by municipal medical institutions should be decided by local administrations (since the main source of benefits is the local budget) or that a medical institution, setting benefits on its own, should reimburse the costs of providing benefits at the expense of own funds.

It should be noted that the least difficulty in solving the problem of cost recovery in the provision of benefits arises when the benefit for paid services does not exceed the profit included in the price, i.e. when the preferential price is not lower than the cost price. Therefore, it is desirable, if possible, to focus on this level of preferential prices (tariffs).

1.2 Pricing of paid medical services

The most important issues of organizing the provision of paid services include the procedure for setting prices (tariffs) for paid services. This issue is perhaps the most controversial. It is no coincidence that there is a wide variety of approaches to this problem in different territories:

Prices (tariffs) for paid services are set by medical institutions independently;

Prices (tariffs) are approved by local authorities;

Prices (tariffs) are approved by the authorities of the constituent entities of the Russian Federation (regional and equivalent levels).

As a result, medical institutions are often powerless in establishing an acceptable level of prices (tariffs) for paid services.

What should be the procedure for approving prices (tariffs) for paid services? It should be noted that there is a fairly clear legal framework to solve this problem. First of all, let us point to Decree of the Government of the Russian Federation dated 07.03.95 No. 239 "On measures to streamline state regulation of prices (tariffs)". In accordance with this Decree, it is prescribed not to apply state regulation prices, tariffs, surcharges for all economic entities, regardless of their organizational and legal forms and departmental affiliation, carried out by setting fixed prices, marginal prices, surcharges, marginal price change factors, marginal profitability, declaring price increases for all types of production technical purpose, goods consumer goods and services other than those provided for in this Decree. Among the types of products and services related to health care, this Decree lists only prosthetic and orthopedic products, trade markups on the prices of medicines and medical products. Since paid medical services are not included in the lists approved by the said Decree, state regulation of their level is not allowed.

In fact, this means that medical institutions have the right to decide on their own the issue of approving prices (tariffs) for paid medical services. And this is true, unless we forget that the activities of a medical institution are determined not only by the actions of its head (chief physician, director, etc.), but also by the founder. As you know, the founders of state and municipal health care institutions are the authorities of the appropriate level. Consequently, as a founder, the authorities may resort to the regulation of prices (tariffs). This, in particular, is reflected in Art. 31 of the Federal Law of September 28, 1995 No. 154-FZ "On the General Principles of Organization local government in the Russian Federation", which states that local governments regulate prices and tariffs for products (and services) of institutions that are in municipal ownership. It should be noted that the authorities have the right to delegate the decision on the regulation of prices (tariffs) to their structural divisions - departments (committees, etc.) on pricing or similar bodies, as well as health authorities.

Of course, the activities of these bodies (often going beyond their competence) can significantly complicate the situation. However, even in this case, the situation is not hopeless. A competent legal approach often makes it quite easy to turn the situation in your favor. So, if the charter of a medical institution, the founder of which is the relevant authority, enshrined the right of the institution to independently decide on pricing issues for paid medical services, this means that the authority, as the founder, has delegated its rights in this area to the medical institution. Naturally, when developing the charter of a medical institution, this point must be taken into account.

As for the claims to regulate tariffs for paid services by the health authorities, it should be noted that their status as a governing body does not automatically give them the right to regulate prices (tariffs) for paid services - this right should be enshrined in the Regulations on the Committee (department, department, etc.) on health care or a similar document. Therefore, sometimes it is enough to look at the Regulations on the regional (city, district, etc.) health committee to be convinced of the illegality of their claims to regulate tariffs for paid services. Thus, the Health Committee of the Leningrad Region required that prices for paid services not only regional, but also municipal medical institutions be provided for approval. However, since the Regulations on the Healthcare Committee of the Leningrad Region reserved the relevant right, it was enshrined only in relation to regional institutions (which, in our opinion, is fully consistent with current legislation), municipal medical institutions managed to defend their right to resolve this issue at the level of municipalities .

It is considered almost an axiom that paid services should not be provided at a price below cost. However, it is not. The exceptions are not only cases of granting benefits, as mentioned above, but mixed and partial financing of the provision of a number of services from various sources. For example, a medical institution provided some services that were not included in the list of services mandatory for this medical institution (for example, hyperbaric oxygenation - barotherapy) at the expense of the budget, but due to insufficient funding, it was forced to introduce a partial payment to compensate for the lack of funds. Naturally, this price will not cover all costs. Can a medical institution be blamed for the fact that it reimburses part of the cost of providing paid services at the expense of the budget? Certainly not. Here, in fact, the costs of providing paid services are not reimbursed from the budget, but vice versa - through the provision of paid services, part of the costs of providing services that are not fully financed from the budget is reimbursed. Partial payment for the services provided can also occur when more advanced (and, accordingly, more expensive) technologies, more effective medicines, etc. are used instead of or in excess of those provided for by the standards. Here, partial financing through the provision of paid services is added to financing from the budget or compulsory medical insurance funds.

It should be noted that the methodology for calculating the price of a paid medical service is not identical to the calculation of the price of medical and economic standards.

A paid medical service may differ in technology and, consequently, in the set of material costs (use of expensive equipment, quantitative and qualitative composition medical workers, another set of medicines, drugs, etc.). Therefore, the use guidelines on the calculation of tariffs for medical services when working in the system of compulsory medical insurance, taking into account the inclusion of depreciation deductions and planned savings in the tariff, will not be complete enough to take into account the actual costs of a medical institution.

The price of a paid service consists of two elements: cost and profit.

When determining the cost of any type of medical services, the following grouping of costs by economic elements is used:

Labor costs;

payroll;

Direct material costs;

Overheads.

Labor costs are understood as the costs of salaries of medical workers performing services, proportional to the time spent on the production of services.

Direct material costs include the cost material resources consumed in the process of providing a medical service in full (medicines, dressings, disposable supplies, food, etc.) or partially (depreciation of medical equipment used in the provision of this medical service, wear and tear of low-value and wearing items).

Overhead expenses for the institution include all types of expenses that are not directly related to the provision of medical services (clerical and household expenses, depreciation of non-medical equipment, remuneration of administrative and managerial personnel, travel expenses, etc.),

To calculate the cost of medical services, tables 1.1 - 1.4 are filled in, which determine the value of each economic element.

The calculation of labor costs and social insurance (payroll charges) is carried out according to the following form (Table 1.1).

Table 1 .1

In gr. 1 the name of the medical service is entered.

Column 2 lists the medical personnel performing this service.

In column 3, the time spent by each employee on the preparation and performance of this service.

Column 4 reflects official salaries calculated according to tariff sheets as average values ​​for each qualification category of medical workers providing this service.

In column 5, additional wages are fixed, calculated by the coefficient to the basic wage.

The basic salary fund for the medical staff of the institution is calculated according to the billing lists. Additional wages include payments provided for by labor legislation or collective agreements, for regular, additional and unused vacations for night work and holidays, premiums, allowances for complexity, intensity, etc.

The Supplementary Wage Ratio (SWR) is calculated as the ratio of the sum of the additional wages of medical workers for the previous year to the sum of their basic wages. In column 5, the absolute value of wages is entered, obtained by multiplying the calculated coefficient by the value of the basic wage (column 5 \u003d column 4 x KDZ).

Column 6 reflects the sum of the costs of basic and additional wages (group 6 = column 4 + column 5).

Column 7 indicates the average monthly working time fund calculated for the previous year.

Column 8 indicates labor costs for each unit of medical personnel for the provision of this service according to the following algorithm: (group 8 = column 6: column 7 x column 3)

Column 9 reflects social insurance contributions (payroll accruals), the amount of which is 39% of the wages accrued on all grounds (group 9 = column 8 x 0.39).

Column 10 shows the total cost of labor and social insurance (payroll charges) (column 10 = column 8 + column 9).

The total cost of labor and payroll for the provision of this type of medical service is the sum of similar costs for each participant in the service (calculated as the amount in column column 10).

The calculation of direct material costs is carried out according to the following form (see Table 1.2).

Column 2 lists the names of medicines, chemicals, etc. consumed in the provision of this detailed medical service.

Column 3 indicates the amount of consumed funds of each item in accordance with the established standard for the provision of services.

In column 4, the price per unit of each item of funds is fixed.

Column 5 reflects the total cost of medicines, chemicals, etc. for each position (group 5 = group 3 x group 4). The sum for all items in column 5 reflects the costs of this type of direct material costs.

Column 6 reflects the cost of food in accordance with the standards for one bed-day, per donor, or according to the level prevailing in the previous year.

Column 7 takes into account the costs of linen, bedding, clothes, taking into account the conditions for their use.

Column 8 indicates the name of the equipment directly used in the process of providing the service.

Column 9 reflects the cost of equipment.

In column 10, the annual rate of wear is indicated in accordance with regulatory documents.

Group 11 shows the time of preparation and operation of the equipment necessary for the provision of the service.

In column 12, the result of the calculation of depreciation deductions made according to the following formula is entered:

gr.9 x gr.10 x gr. eleven

gr.12 = rd x vd x 100

where: rd - the number of working days in the previous year (yes.):

vd - equipment operation time per day (hours).

Gr.13 reflects the amount of direct material costs for this service (rp.13 se gr.5 + gr.6+ gr.7+ gr.l2).

The calculation of overhead costs is carried out in the form of table 1.2.

Overhead costs for the institution as a whole are calculated as the sum of costs:

For salaries (basic and additional) of administrative and managerial personnel, junior medical personnel, medical personnel of those departments whose services were not taken into account when calculating labor costs for detailed services (part of article 1 of the budget estimate);

Payroll for the above categories of employees;

Office and household expenses;

For business trips and business trips;

Other expenses;

Depreciation of machines, non-medical equipment of divisions;

Depreciation of buildings and structures.

Table 1.2 Overhead calculation

To calculate the overhead costs for a detailed service, it is necessary to determine the overhead cost ratio - PRC (column 3).

The amount of overhead costs for the institution

PRC=Basic Wage Fund honey. employees of healthcare facilities (General wage fund of medical institutions minus the wage fund included in overhead costs)

The amount of overhead costs attributable to a medical service is calculated using the formula:

gr.4 = gr.2 x PRC

In column 2, data from column 8 of Table 1 are entered.

The calculation of the cost of providing a medical service is performed in the following form (Table 1.3):

Table 1.3 Calculation of the cost of providing medical services

The cost of medical services is determined by the formula:

group 5 = group 2 + group 3 + group 4

When forming the indicator of the total profit, it is necessary to take into account the volume and structural indicators of the following funds:

FPSR - Fund for Industrial and Social Development;

FMP - material incentive fund;

RF - reserve fund and others.

1.3 Development of paid healthcare services in the Republic of Sakha (Yakutia)

The protection and promotion of public health in the Republic of Sakha (Yakutia) is a system of measures that provides the basis for the security of the peoples inhabiting the region.

In December 1999, the XIV Congress of Medical Workers and the Public of the Republic of Sakha (Yakutia) was held, in which the Minister of Health of the Russian Federation Yu.L. Shevchenko. The Congress adopted the Concept for Improving Health Care in the Republic of Sakha (Yakutia). The main philosophy of this document was the creation of a healthcare model with the priority of prevention and maintaining the health of a healthy person, integration into the global healthcare system. The concept is designed for 25 years, and therefore its phased implementation is envisaged.

Currently, about 27,000 medical workers work in the healthcare sector of the republic. Medical assistance to the population of the republic is provided by 629 medical and preventive institutions, including 325 inpatient and 629 outpatient clinics. 14,371 round-the-clock beds are deployed and outpatient clinics operate for 27,000 visits per shift.

Interaction between the Ministry of Health of Russia, the Federal Fund for Compulsory Medical Insurance and the Government of the Republic of Sakha (Yakutia) on the organization of medical care for the population is reflected in the Agreement, which was signed during the visiting meeting of the Collegium of the Ministry of Health of Russia in Yakutsk in November 2000. The Articles of this Agreement provide for the joint implementation of federal target programs in the field of healthcare, the implementation of centralized supplies of equipment, medicines, the organization of specialized treatment of patients in federal institutions, the training of specialists, the conduct of applied scientific research, as well as the provision of organizational and methodological assistance for the implementation of the Decree of the Government of the Russian Federation "On the program of state guarantees for providing citizens of the Russian Federation with free medical assistance."

Within the framework of the Program of state guarantees for providing the population of the Republic of Sakha (Yakutia) with free medical care for 2003, approved by the Government of the Republic, the list of diseases, types, volumes, conditions, procedures for the provision and financing of medical care provided to the population at the expense of the budget of the Republic, municipalities, OMS funds.

According to the State Program for the Development of Health Care, targeted programs for the protection of the health of the population of the republic were developed and approved. Currently, in the Republic of Sakha (Yakutia) there are 5 federal and 7 republican targeted programs aimed at preventing morbidity: "Urgent measures to combat tuberculosis in Yakutia", "Vaccinal prophylaxis", "Diabetes mellitus", "Ensuring safe motherhood and protecting children's health ”, “Anti-HIV-AIDS”, “Health protection of the population of the RS (Y)”, “Development of the biopharmaceutical industry in the RS (Y)”. The programs are financed by the Territorial Compulsory Medical Insurance Fund, as well as by the republican budget. The implementation of these programs has made it possible to improve the quality of diagnostic and treatment processes, to equip medical institutions, including primary health care, with modern equipment: electrocardiographs, fibrogastroscopes, ultrasound diagnostic devices, and dental units.

Central ulus hospitals, polyclinics, outpatient clinics are becoming the main link in carrying out not only therapeutic, but also preventive measures, in the transition to a general medical examination of the population. Clinical examination is one of the priority areas of the industry. The Ministry of Health of the Republic is actively establishing contacts with international organizations. Thus, a cooperation plan has been developed between the Office of the United Nations Program on HIV/AIDS in the Russian Federation and the Government of the Republic. Through the WHO and the UN Foundation, work continues on the international program “Improving the Reproductive Health of Women in the Republic of Sakha (Yakutia)” in Srednekolymsky, Oleneksky and Verkhoyansk uluses.

The pride of the republic's healthcare is the National Center of Medicine (hereinafter referred to as the NCM), which accepted the first patients in July 1992. The NCM provides qualified medical and diagnostic assistance in 40 specialties. 5 doctors and over 30 candidates of sciences work in specialized departments of the center. Equipped with the latest technology, the Center made it possible to introduce such modern methods of treatment as operations using endoscopic equipment, implantation of pacemakers, hemodialysis, diagnostic studies using magnetic resonance imaging, angiography, echocardiography, etc. This significantly brought the provision of specialized care to the population of the republic and significantly improved its quality. Now the NCM is working on the development of cardiac surgery, transplantation, and medical genetic services.

Huge distances, difficulties in transport support dictate the need for the introduction of telecommunication technologies in the health care of the republic. To implement this program, a telemedicine department was created in the NCM. TV sessions were organized both with central ulus hospitals and with leading Russian and foreign medical centers (USA, Sweden). With the help of such telesessions, difficult patients were consulted, lectures were read for doctors on cardiology and neurosurgery.

As part of the implementation of the provisions of the Concept for Improving Health Care, in accordance with the reorientation of the industry to a preventive focus, the Center for Medical Prevention, a dispensary for physical therapy and sports medicine, and an endocrinological dispensary were reorganized.

To control the quality of the effectiveness and safety of medicines, the Center for Certification and Quality Control of Medicines was established. Work is underway to improve the hospital link, aimed at improving the quality of medical care through more effective use bed fund, rationalization of spending on the purchase of medicines, medical equipment, and the development of new technologies. For this purpose, a structural reorganization of the bed fund is being carried out according to the degree of intensity of the treatment and diagnostic process. An example of this work is the creation of a modern Emergency Medical Center with a rehabilitation unit. The development of the healthcare industry is due to the constant increase vocational training doctors and paramedical staff. Every year, about 2 thousand people study at the cycles of advanced training and improvement on the basis of the best clinics in the country, as well as the YSU Medical Institute. The proportion of training highly qualified personnel through clinical residency is also increasing. Compared to 1992, the number of doctors and candidates of medical sciences has almost doubled.

...

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Paid medical services are provided to the population of the region

medical institutions in accordance with:

  • - Decree of the Government of the Russian Federation No. 27 dated January 13, 1996 “On Approval of the Rules for the Provision of Paid Medical Services to the Population by Medical Institutions”.
  • - Decree of the Government of the Jewish Autonomous Region dated December 26, 2002 No. 138 "Territorial program of state guarantees for providing the population of the Jewish Autonomous Region with free medical care in 2003".
  • - A list of medical services provided at the expense of organizations, institutions, enterprises and other economic entities with any form of ownership. Personal funds of citizens, as well as voluntary medical insurance.

Order of the Government of the EAO Department of Health of 01.02.2001 No. No. 20 "On approval of the volume of medical care provided for by the territorial program of state guarantees for providing the population of the EAO with free medical care, the conditions and procedure for providing medical care to the population in the territory of the EAO."

dental clinic has a certificate and license for the relevant type of activity. Paid services are provided both at the personal expense of citizens and through voluntary medical insurance. Tariffs for paid services are approved by the Government of the EAO.

Birobidzhan health care institutions submit a quarterly report on the execution of estimates of income and expenses from extrabudgetary sources to the Health Department of the Government of the EAO.

Let's analyze the estimate of income and expenses of paid medical services.

The provision of paid medical services is an additional source of income for the institution to generate profit. In this regard, it is of interest to analyze the change in income for the period under study.

Table 2.6

Analysis of income from the provision of paid services for 2001 - 2003, thousand rubles

According to the data presented in Table 2.6, we see that income from the provision of paid services to the population has a strong upward trend.

There was an increase in income from the provision of paid medical services by 52.4% compared to 2001 and by 12.8% compared to 2002.

Implementation of financial control

In order to control the rational use of financial resources allocated for compulsory medical insurance of citizens, territorial compulsory medical insurance funds have the right to carry out control checks on the use of compulsory medical insurance funds in medical institutions. The procedure for conducting control checks by the territorial funds of compulsory medical insurance on the targeted and rational use of compulsory medical insurance funds in medical institutions operating in the compulsory medical insurance system has been developed in accordance with the Law of the Russian Federation "On the medical insurance of citizens in the Russian Federation", the Regulations on the territorial fund of compulsory medical insurance, approved Decree of the Supreme Council of the Russian Federation of 24.02.93. No. 4543-1 by the Ministry of Finance of the Russian Federation, by order of the Federal Compulsory Medical Insurance Fund dated 07.08.97. No. 71 "06 ensuring the targeted and rational use of the funds of the system of compulsory medical insurance".

Scheduled checks activities of medical institutions operating in the MHI system, including the targeted and rational use of MHI funds by them, are carried out by the control and audit services of the territorial MHI fund with the possible involvement of specialists from other structural divisions fund. Scheduled inspections are carried out in accordance with the inspection plan and on the basis of the inspection program approved by the executive director of the fund.

Scheduled inspections should be carried out at least once every two years.

The timing of inspections is determined on a case-by-case basis, but not more than 30 calendar days.

If necessary, unscheduled inspections may be carried out on certain issues of the activities of medical institutions in the CHI system.

In addition to scheduled and unscheduled inspections, thematic inspections can also be carried out, which are carried out, if necessary, on certain special issues.

Inspections of medical institutions by the fund are carried out on the basis of an order executive director fund.

The documentary verification program contains a list of questions, taking into account the materials of the previous audit conducted by the territorial fund, analysis of the submitted reports of the medical institution on the use of funds from compulsory medical insurance (form No. 14, approved by order of the Federal Compulsory Medical Insurance Fund dated March 20, 1998 No. 26) and includes:

  • - verification of the use of financial resources of compulsory medical insurance directed to medical institutions;
  • - verification of financial and economic operations by means of compulsory medical insurance according to primary documents to establish their appropriateness and reliability;
  • - verification of the conclusions of tender commissions when purchasing lithium products, medicines and dressings, soft inventory, medical equipment at the expense of compulsory medical insurance;
  • - verification of the correctness of the reflection in the accounting registers of accounting operations on the means of compulsory medical insurance on the basis of a selective study of primary documents.

Comparison of the reporting form No. 14 "Report of the medical institution on the receipt and expenditure of compulsory medical insurance funds" submitted by the medical institution to the fund with the accounting data of the medical institution.

When checking the activities of a health care institution operating in the CHI system, one should check:

  • - availability of a license of a medical institution for the right to carry out certain types of medical activities under compulsory medical insurance programs, its validity period and comparison of the types of medical care and services specified in the license and accreditation certificates with the types of medical care actually provided according to statistical documentation and consolidated records documents drawn up on the basis of invoices presented for payment by a medical institution for the medical care provided;
  • - availability and compliance with contracts with the insurer for the provision of medical and preventive care (medical services) under compulsory medical insurance;
  • - the presence of an order approving the accounting policy in a medical institution;
  • - the presence in the medical institution of a separate current account opened in accordance with the established procedure for the funds of compulsory medical insurance "Funds of state extra-budgetary funds";
  • - compliance with the requirements for separate accounting of compulsory medical insurance funds, the budget and funds received by a medical institution from other sources;
  • - the targeted nature of the use of compulsory medical insurance funds (taking into account the composition of the tariff for medical services) in accordance with the tariff agreement and the procedure for paying for medical care adopted on the territory of the constituent entity of the Russian Federation;
  • - the correctness of accounting and attribution of cash and actual income and expenses in accordance with the current budget classification;
  • - validity of receipt, targeted, rational and timely use of subventions, loans and other financial resources of the CHI system;
  • - the correctness of the reflection in accounting and reporting of the movement of CHI funds.

Let us give an example of checking the targeted and rational use of compulsory medical insurance funds.

The implementation of medical activities by the state health institution "Dental Polyclinic" is permitted by the Commission for Licensing and Accreditation of Medical and Pharmaceutical Activities of the Health Department of the Government of the EAO on the basis of license No. 201 dated January 21, 2002, valid until January 21, 04.

The contract for the provision of medical and preventive care under compulsory medical insurance was concluded with the territorial fund of compulsory medical insurance dated May 10, 2002 No. 3.

The institution receives compulsory medical insurance funds from the Birobidzhan branch of the TF OMS EAO in accordance with the accepted accounts and registers and on the basis of instructions and orders of the executive director of the TF OMS EAO.

The audit was carried out with the knowledge of the chief physician and in the presence of the chief accountant.

The following were submitted for review. accounting documents for the period under review: accumulative statements to the memorial order No. 1,3,5,6,8,9,10,11,12,13,17 with primary accounting documents attached to them; the book “Magazine-main”; turnover sheets for accounting of inventories; cards of analytical accounting of fixed assets; inventory sheets for 2003; statements of analytical accounting of actual and cash expenditures of compulsory medical insurance funds. A continuous check was made on the movement of funds on the current account using extra-budgetary funds, cash transactions and the issuance of funds under the report at the expense of compulsory medical insurance. Other documents were checked selectively with a coverage of 25%.

The violations and shortcomings in the use of compulsory medical insurance funds by the medical institution identified by the previous audit have not been completely eliminated: at the time of the audit, there were executed cash documents in the cash register that were not recorded in the register of receipts and expenditures cash orders; food for day hospital patients is not organized.

The movement of compulsory medical insurance funds is carried out on the current account No. 40404810270120300064 in the branch of Sberbank No. 4157 in Birobidzhan. Agreement for cash service concluded on 09.11.00 No. 567.

Accounting for the movement of CHI funds is carried out in the accumulative statement for the movement of funds on current accounts for extra-budgetary funds in memorial warrant No. 3. CHI funds from the current account were used for the purposes indicated in the payment order of the Birobidzhan branch of the fund.

Cash received at the cash desk from a bank account was credited to the cash desk of the clinic in a timely manner and in full.

As of December 05, 2003, an inventory of funds held on responsible storage at the cashier. During the audit, the presence of funds in the amount of 2478-37 rubles was established, which corresponds to the book balance.

As a result of reconciliation of data from registers submitted for payment by the MHIF TF for medical services and statistical data on treated patients, it was revealed that for the period from January to September 2003, at the expense of compulsory medical insurance, categories of citizens not covered by the compulsory medical insurance program were treated at the expense of compulsory medical insurance. . As of 01.10.03, the actual expenses incurred in the amount of 19550-25 rubles. restored.

On subaccount 170 “Calculations for shortages” at the time of the audit, there are outstanding shortages in the amount of 6603 rubles.

A documentary check of mutual settlements with various institutions and organizations showed the presence of a long-term accounts receivable, unrealistic to recover.

A complete annual inventory of material assets was carried out from 01.11.03 to 01.12.03 on the basis of an order dated 10.24.03. No. 403-OD. Based on the results of the audit, the accounting department found medicines at the posts and in the departments of the hospital, received in excess of the current need in violation of Instructions for accounting for medicines No. expenses of the institution upon issuance.

Facts of misuse of CHI funds:

The use of compulsory medical insurance funds for the treatment of categories of citizens not included in the territorial program in the amount of 19550-25 rubles.

Based on the foregoing, it is necessary to take measures to eliminate the violations identified during the audit, transfer the fine for misuse of funds at the expense of own funds to the account of the TFOMS of the EAO.

It can be concluded that despite the annual control and audit inspections, medical institutions allow facts of misuse of the funds of the compulsory medical insurance system, which negatively affects the financial condition. funds used for other purposes must be returned to the CHI system, and fines for these violations are transferred by the institution at its own expense.


CONCLUSIONS

During the 2011-2012 academic year, systematic work was carried out on the psychological and pedagogical support of the educational process. Practically, everything that was planned has been fulfilled. During this year, the methodical piggy bank was replenished in the psychologist's office, audio CDs with music for relaxation were purchased. Every year, the number of requests from parents who are trying to solve family problems (divorce in particular) is increasing by attracting the child to their side, not thinking that for him both dad and mom are loved ones and relatives. With everyone who applied, I conducted individual consultations, which gave a positive result. In some "difficult" cases, psychotherapists were involved.

Perhaps the most big problem this year there has been an increase in primary school children registered as “Risk Groups” (fights, smoking, theft).

The school has enough children with various deviations in behavior, with whom painstaking, sometimes thankless work is carried out. Conversations, visiting families, working with parents who do not always understand their children. Preventive conversations, individual consultations, daily monitoring of class attendance, events with invitations were held with the children. law enforcement, participated in the work of the Prevention Council, where recommendations and consultations were given to subject teachers working with such children, parents.

Alleged Causes the increase in offenses are both objective and subjective:


  1. Reducing the educational role of the family.

  2. Perhaps insufficient educational work of the school (correctly plan preventive work on warning delinquency at an early stage, in elementary school).

  3. Important not to scare with punishment, but to teach how to live in this world, remaining a man, be able to resist all harmful influences.

  4. There is no unity of requirements in the educational chain: administration - class teacher - parents.

  5. Many educational activities are still formal.
What the school can do:

  1. AT educational work apply effective preventive crime prevention programs, again at an early stage.

  2. Pay special attention to each class teacher moral education .

  3. Activate parent education in this direction. Events must be systemic character and not episodic. Maybe it should be a parent club.

  4. Employment of children in extracurricular activities (sports, creativity, clubs, etc.)
Perhaps this may affect the situation. And it is also important that every school employee treats children as if they were his own, not letting a single misconduct pass by, so that later these misconducts do not develop into offenses and crimes.

Analyzing all the work carried out over the past period, we can say that all activities were carried out in accordance with perspective plan work in all areas. The work carried out made it possible to identify their own professional opportunities, as well as to determine the main ways for the implementation of their own activities and professional growth in the future. In the next academic year, attention should be paid to strengthening work with teaching staff and group work with children. Continue activities in the next year, taking into account the analysis of activities over the past year.

The following goals and objectives will be set for the new academic year:


  1. Strengthen psychological and pedagogical support for the category of children with deviant behavior in elementary school with the obligatory involvement of them in extracurricular activities.

  2. To carry out psychological and pedagogical support of the educational process in order to solve the problems of education and school education.

  3. To intensify support for the education of children with disabilities.

  4. Implementation of general education for teachers and parents in order to ensure an individual approach to each child.

  5. To draw up a program for the study of universal educational activities for students of the 3rd grade.

  6. Continue joint work with the psychological service of DOs No. 8, 12, 22 to improve the efficiency of the program "Study of School Maturity".

^ Analysis of the work of a teacher-psychologist in charge of grades 5-11

In the 2011-2012 academic year, work was carried out in accordance with the plan agreed with the administration.

During the year, the activities of the teacher-psychologist were carried out in four areas:


  • diagnostic;

  • correctional-developing;

  • preventive;

  • educational.
The purpose of the work of a teacher-psychologist for the 2011-2012 academic year was the following: the organization of psychological support for the educational process.

At the beginning of the academic year, the following tasks were set:


  • diagnostics of psychological characteristics of development and learning of students;

  • psychological support for 5th grade students in transition period;

  • carrying out developmental and corrective work based on the results of diagnostic studies;

  • development and use of psychological support programs for students and teachers.
To implement the task - psychological support for 5th grade students in the transitional period - in September-October 2011, a diagnosis was carried out psychological readiness students of the 5th grade to study in the middle link. The diagnostic results showed the following: average level motivation of educational activity, children quite successfully cope with educational activities, but show less dependence on strict norms and requirements; the level of development of aptitude for the Russian language and the level of development of counting skills and aptitude for mathematics as a whole in the classes is average. In all classes, during the adaptation period, problems may arise in social sphere(in the student-student relationship, in 5G - student-student, student-class teacher). In the 5B grade, problems may arise in educational activities. The results obtained were presented at the PPC, as well as consultations were held with class teachers, where recommendations were made to assist children in the adaptation period to secondary education.

In order to effectively achieve this goal, individual consultations were held with the parents of fifth-graders to get acquainted with possible difficulties in learning and the features of the adaptation period (but only in grades 5A and 5B).

In order to sum up the results of the adaptation of 5th grade students to secondary education in December 2011, a second study was conducted. The study showed that during the period of adaptation to education in the middle link, the number of students with high and average motivation educational activities; On the contrary, the number of children with external motivation learning activities that are not related to learning activities ( cognitive motives formed to a lesser extent and the educational process is of little interest to them). There have been some changes in the emotional self-awareness in the educational team, the cohesion of the team has decreased. In general, the level of school anxiety is average; the number of children who get tired at school remained at the same level. Thus, we can conclude that not all 5th grade students have successfully adapted to secondary education.

To implement the task - the diagnosis of the psychological characteristics of development and learning - in October 2011, the diagnosis of 9th grade students was carried out as part of a class-generalizing control in order to study the level of development and cohesion of the team, the formation of motivation for educational activities. The results of the study showed that, in general, the motivation for educational activities is at a level below the average, the motive of prestige is predominant. In general, the motivation for learning activities is below average. A positive motive, which is directly related to learning activities, is absent in the 9B grade, and is poorly developed in the 9D grade. In all classes, the motive of prestige predominates, which is more related to personality than to cognitive activity. The level of development and cohesion of the team is characterized by insufficiently developed group empathy and emotional satisfaction. The results obtained were presented at the PPC.

Also in November-December 2011, a diagnosis of 10th grade students was carried out as part of a class-generalizing control in order to study the level of development and cohesion of the team, the formation of motivation for educational activities. The results of the study showed that, in general, the motivation for learning activities is at a level below the average. A positive motive, which is directly related to learning activities, is underdeveloped, a large number of students choose the motive of prestige, which is more associated with personality than with cognitive activity. There are students with negative motivation in the classes. In grade 10B there are students with unformed motivation. The level of development and cohesion of the team is characterized by poorly developed group empathy and emotional satisfaction. The results obtained were presented at the PPC.

As part of the program of pre-profile and profile training in March-April 2012, students of the 8th grade were diagnosed in order to identify the interest and abilities of students in mathematics, physics and the humanities, the type of thinking and the level of formation of motivation for educational activities. The results of the study showed that the motive of prestige prevails, which is more associated with personality than with cognitive activity. The level of propensity to study in the pre-profile class (according to all diagnosed indicators) is higher in the 8A class, in the 8B classes a low level prevails. 29 students were recommended for studying in the pre-profile class.

Also in April 2012, a diagnosis of propensity to study in the profile class was carried out among students of the 9th grade. The results of the study showed that the motive of prestige prevails, positive motivation is poorly developed, there are students with negative motivation. 28 students were recommended for studying in a specialized class (in 3 areas).

To implement the task - the development and use of psychological support programs for students - in October and May, a diagnostic was carried out on the development of team cohesion in all classes. The results of the study showed the following: the average level of cohesion in the school - 43.2% - below the norm (the norm is 60-70%); school cohesion increased by 2.6%; the highest rate of team cohesion in grade 11A - 63%; the lowest level of cohesion in class 6A - 18.6%; the largest increase in cohesion in 2B class; the largest indicator of the decrease in cohesion in the 5B class; the average increase in the level of cohesion in the school was 3.5%; a significant decrease in isolated (from 7 to 3) occurred in class 11B; a significant increase in isolated (from 0 to 7) occurred in 5G; a large percentage of isolated children and leaders in relation to the quantitative composition of the class in grade 7A - 37.5%; revealed a low number of mutual elections. Class teachers 1A (Soloveva L.M.), 3A (Kuviko T.V.) did not correctly carry out the diagnostic procedure and processed its results; class teacher 4A (Kulenchenko E.A.) did not pass the results of the diagnosis.

As part of the program of work with "difficult" students "Teenager", interaction with a social pedagogue was established. Work has begun on the compilation of a diagnostic database for "difficult" students, joint individual consultations were held.

In the past year, correctional and developmental work was carried out mainly on an individual basis. At the request of the parents, a program of psychological diagnostics of the student was drawn up (Oleynik E. 5G class). 7 developmental and advisory sessions were held, which were aimed at overcoming personal problems and relationships with the class. At the request of the class teacher, a program of psychological diagnostics of the student was drawn up (Birmamitov A. 5A class). 2 developmental and advisory sessions were held, which were aimed at the development of cognitive processes and attention.

One of the activities of a teacher-psychologist is psychological education. The task of this type of educational activity is to increase psychological literacy. This type of activity covered all categories of participants in the educational process - teachers, parents, students. When working in this area, various forms were used: individual consultation for class teachers "Working with the methodology" Sociometry "; group consultation for parents "Psychological features of the transition period from primary to secondary school"; group classes for students of the 9th grade “Getting ready to take exams” and 11th grade students “Getting ready to take the exam”.

During the year, individual consultations were held with teachers, parents and students (on various issues, with motivated students). Mostly high school students and parents applied. On the whole, the advisory work was quite effective and made it possible to solve many emerging problems. However, attention should be paid to the low number of requests from class teachers.

Analyzing all the work carried out over the past period, we can say that all activities were carried out in accordance with the work plan and in all areas. Tasks set at the beginning of the school year, namely, the diagnosis of the psychological characteristics of the development and learning of students; psychological support for 5th grade students during the transitional period; the development and use of psychological support programs for students have been completed. A lot of attention this academic year was paid to diagnostic work among students.

However, a number of disadvantages should be noted:


  • insufficient attention was paid to developmental and correctional work with students, this work covered a small number of children;

  • insufficiently established interaction with class teachers;

  • poor communication with parents;

  • little attention was paid to educational work among class teachers and parents.
During the reporting period there were:

  • diagnostic work covered - 407 students, 3 teachers;

  • advisory work covered - 72 people (43 - students, 16 - teachers, 13 - parents);

  • developmental and correctional work covered - 11 students;

  • educational work covered - 39 people (8 - teachers, 31 - parents).
Based on the analysis of the work, in the 2012-2013 academic year it is necessary to solve the following tasks:

  1. Continue work on the psychological support of students in the transition period.

  2. Continue collaborating with the social educator

  3. Activate joint work director of VR within the program "Teenager".

  4. To intensify developmental and corrective work based on the results of diagnostic studies.

  5. Increase interaction with parents and class teachers.

    1. ^ ANALYSIS OF THE WORK OF THE SPEECH PEDAGING SERVICE
In the second half of the year, the speech therapist teacher had the main tasks:

  • to continue work on the elimination of violations of sound perception and sound pronunciation, enrichment and development of the dictionary, the grammatical structure of speech, the formation of coherent speech with students who attended speech therapy classes and newly identified ones;

  • in a timely manner to identify and prevent the difficulties of speech development in future first-graders;

  • plan a schedule preparatory classes for future first graders, to establish closer contact with parents and involve them in the speech therapy process.
According to the results of reconciliation of medical reports and a speech therapy examination of primary school students, conducted in February 2012. 2009, students (35 people) were identified with various disorders of oral and written speech, which often make it difficult to master correct reading and literate writing.

To implement the tasks in March-May, a speech therapist regularly conducted corrective frontal and individual classes with students in grades 1-3 with speech disorders 1-2 times a week. A total of 6 speech groups: 4 groups - with phonetic speech disorders (FN) - students of grades 1-2 (1 "A", 1 "G", 1 "C") - 20 people; 2 groups with phonetic and phonemic disorders and not pronounced general underdevelopment of speech (FFN and NVONR) - students of the 2nd grade (2 "C", 2 "D") - 12 people; Group 1 - students of the 3rd grade - 3 people.

Classes with these groups of students were held twice a week, in a certain system and according to a single plan, taking into account the individual speech characteristics of children. For many 2nd grade students, the sound was set in the 1st grade, but due to the long absence of a speech therapist, and the fact that the sounds were not automated in free speech (not controlled by parents), the set sounds were lost. Therefore, the terms for correcting the defect in individual students of the 2nd grade were delayed. Some students (R. Babetsky, N. Malyshkin, V. Adam), along with sound pronunciation disorders, have a limited vocabulary, underdeveloped hand motor skills, inadequate emotions, spelling defects, and mental disorders. Such students experienced great difficulties in mastering speech material. All of them will be left for a second year of study.

Of the 14 students of the 1st grade with speech disorders, 6 people graduated from the speech center with good speech: 1 "A" - 2 students; 1 "G" - 3 students; 1 "B" -1 student.

Positive results of the work were noted with students in grades 2-3. In the second half of the year, 6 people attended classes on the correction of sound pronunciation: students of 3 "G", 2 "B", 2 "C" classes. All of them are released with corrected speech. Classes for the correction of reading and writing disorders were attended by 5 people. All these students have a delay in psycho-speech development, therefore, these children are recommended to have classes with a speech therapist throughout their education in elementary school.

March 2012 children were examined by a teacher-speech therapist - future first-graders. The results were brought in the form of an analytical report to the attention of the administration, teachers and parents individually. A total of 36 people were examined, 13 of them with speech disorders. In agreement with the administration, a day was appointed (Friday of each week of May) and a schedule was drawn up for consultations with parents and classes with children. Parents of future students of grades 1 "C" and 1 "B" showed great interest in speech therapy classes, regularly attended them with their children, recorded and fixed the exercises at home.

So, the tasks set by the speech therapist in the second half of the year were implemented in full. Systematic work in close contact with teachers, visiting teachers' lessons in order to observe speech students, and communication with parents made each lesson highly effective.

For the next academic year, it is planned to improve the forms of interaction between a speech therapist teacher and parents of children with speech disorders, diversify the forms of homework in order to increase the role of parents' work and improve work results; conduct classes using various modern methods of corrective speech therapy work.


    1. ^ ANALYSIS OF THE PROVISION OF PAID EDUCATIONAL SERVICES

The provision of paid additional educational services is becoming an increasingly important activity of state and municipal educational institutions in a market economy and the reform of Russian education. It is paid additional educational services that contribute to a more complete satisfaction of the growing needs of the population in education in conditions of insufficient financial support at the expense of budgetary funds. In accordance with paragraph 4 of Art. 50 of the Law "On Education" students of all educational institutions have the right to receive additional (including paid) educational services. In turn, municipal educational institutions in accordance with paragraph 1 of Art. 45 of the named law also have the right to provide these services. Let us pay special attention to the fact that for both sides the provision of paid educational services is a right, not an obligation.

Since February 1, 2012, the educational institution has organized activities to provide additional paid educational services.

Paid educational services are educational services provided in addition to the main educational program guaranteed by the federal state educational standard. They are provided for the purpose of comprehensively meeting the needs of the population, improving the quality of services, attracting additional financial resources for their provision, development and improvement, and expanding the material and technical base of the institution.

The main tasks solved by an educational institution in the implementation of paid additional educational services are:


  • saturation of the market with educational services;

  • more complete provision of the right of students and other citizens to education;

  • implementation of additional educational programs;

  • adaptation and socialization of preschool children, students;

  • preparation for admission to secondary and higher educational institutions;

  • development of creative abilities, improvement of students;

  • attraction of additional sources of funding by the school.
Planning activities for the provision of additional paid educational services was carried out taking into account the requests and needs of the participants in the educational process and the capabilities of the institution.

The educational institution carried out a lot of preliminary work on the formation of additional paid educational services:


  1. the demand for additional paid educational services was studied, the expected contingent of students and pupils was determined.

  2. Amendments to the Charter educational institution.

  3. A regulatory framework has been developed (Regulations "On the organization of activities for the provision of additional paid educational services to MBOU "Secondary School No. 4", Regulations "On the procedure for remuneration of employees of MBOU "Secondary School No. 4", involved on a contractual basis to perform work to provide additional paid educational services")

  4. Created the necessary conditions to provide additional paid educational services, taking into account the requirements for the protection and safety of the health of students and pupils in accordance with the current sanitary regulations and norms.

  5. An order was issued on the organization of additional paid educational services and a person responsible for the organization of paid educational services was appointed (Uzdenova L.S.)

  6. Additional agreements were drawn up to the employment contract with employees providing paid educational services; developed job descriptions.

  7. A curriculum has been drawn up and approved, curricula and timetables have been developed.

  8. Contracts with consumers and customers are concluded.

  9. Approved staffing, income and expenditure estimates.
The list and cost of additional paid educational services are approved by the decision of the session of local government.

Additional educational services were most in demand for the following types of additional paid educational services:


  1. "Basketball"

months

8.4 hour

200

  1. "Volleyball"

months

8.4 hour

200

  1. Corrective classes for the prevention of scoliosis and flat feet "Be healthy!"

months

8.4 hour

185

  1. "Laws of Russian spelling"

months

4.2 hour

150

  1. "Linguistic text analysis"

months

4.2 hour

150

  1. "Intensive Essay Preparation Course"

months

4.2 hour

150

  1. "Journey Through the United Kingdom"

months

4.2 hour

150

  1. "Choice of profession"

months

4.2 hour

150

  1. "English literature"

months

4.2 hour

150

  1. Children and youth in English-speaking countries: life, problems, rights and obligations”

months

4.2 hour

150

  1. "Entertaining English"

months

4.2 hour

150

  1. "Paper Patterns"

months

4.2 hour

160

  1. "Chemistry for the Curious"

months

4.2 hour

150

  1. "Entertaining Chemistry"

months

4.2 hour

150

  1. "School Media"

months

4.2 hour

150

  1. "Young Photographer"

months

4.2 hour

150

  1. "Computer Information Technology»

months

4.2 hour

150

  1. "Fortress" (prevention of violations of posture and flat feet)

months

8.4 hour

185

  1. "Magic Colors"

months

8.4 hour

160

  1. Dolphin (swimming)

months

4.2 hour

420

  1. "Magic brush"

months

4.2 hour

160

  1. Correctional classes of speech development "Rechevichok"

hour

1 hour

120

  1. Methods and techniques for solving problems in physics

months

4.2 hour

150

  1. Solving problems of increased complexity

months

4.2 hour

150

  1. Contemporary Issues classical mechanics

months

4.2 hour

150

  1. Solution of non-standard tasks

months

4.2 hour

150

  1. Additional chapters from the algebra course

months

4.2 hour

150

  1. Teaching early reading "Bukvozhka"

months

8.4 hour

160

At the request of parents and students in the field of additional paid services, as of September 2011, a list of 28 types of services was approved. But in connection with the harmonization of regulatory documents, a change in the organizational and legal form of the institution, paid educational services began to be provided on February 01, 2012. The untimely start of the provision of paid additional services has led to the fact that the demand for these types of services has significantly decreased. If as of September there were 430 people wishing to receive paid educational services, then as of February 2012 the number of consumers decreased to 135 people. Moreover, with each subsequent month the number of consumers decreased. One of the main reasons was the difficulty in paying through an ATM (queues, reference to lack of time).

^ Monitoring visits to paid additional services

The largest number of consumers of additional paid educational services was found among pupils of preschool departments (44%). The most demanded were the following types paid services:


  • "Be healthy!"

  • "Magic brush"

  • "Fortress"
The total income from the organization of additional paid educational services for the 2011-2012 academic year amounted to 29685.88 rubles. Revenues were distributed as follows:

Net profit will be used to develop and improve the material and technical base for the provision of additional paid educational services (purchase of stationery).


    1. ^ ANALYSIS OF STRENGTHENING THE EDUCATIONAL AND MATERIAL BASE OF THE SCHOOL

The development of the material and technical base of the school is a constant concern of the school administration.

The educational institution is financed from the regional and municipal budgets. Financial resources are allocated from the regional budget to ensure the state educational standard, which include the following expenses:


    1. wages and accruals on wages (taxes);

    2. educational expenses.
The volume of financial receipts from the regional budget is established in accordance with the approved standards. Funds are allocated from the municipal budget to pay for property maintenance and utilities. The norms and volumes of financing of an educational institution for these services are determined in accordance with the municipal task and the plan of financial and economic activity.

This academic year, the following funds were allocated to the educational institution from the municipal budget:

Analyzing the financing of an educational institution at the expense of the local budget, it can be concluded that funding has been declining in recent years.

In close cooperation with parents, it is possible to follow the path of its improvement. In 2011-2012, 2 new blackboards were purchased at the expense of parents, lamps for additional lighting of blackboards were purchased in almost every classroom, all classrooms were repaired at the expense of parents.

In the 2011-2012 academic year, the educational institution became a participant state program"Accessible Environment", within which the school was allocated 1,616,781.11 rubles. aim this project– creation of a barrier-free environment for people with disabilities. Within the framework of this project, the educational institution carried out the following activities:


  • Repair of sanitary rooms and ramp exit - 1000257.11

  • Purchase of furniture (school desks) - 9800

  • Purchase of sports equipment and inventory - 317524

  • Acquisition of a thermal imaging device - 75000

  • Purchase of computers - 99900 (5 pieces)

  • Acquisition of a portable ramp - 25700

  • Equipped mini gym
In addition, at the expense of republican funds, the delivery of technological equipment to the catering department total amount 280703 rubles. The following equipment was supplied:

  • Food warmers for 1 course – 28521

  • Food warmers for 2 dishes – 38676

  • Gas stove - 54801

  • Oven oven - 51795

  • Bath washing 2-section - 7405

  • Refrigerator Atlant - 9459

  • Freezer Polarair - 51065

  • Electric meat grinder - 23662

  • Water heater - 11657

  • Scales electronic - 3662
With the acquisition of new technological equipment, new problems arose in the installation of this equipment. For the installation of technological equipment and its connection, 59,734 rubles are required. These funds have not yet been allocated from the city budget.

As part of the implementation of the state program "School Bus", our educational institution received school bus in February 2012 (1283000 rubles).

As part of the implementation of a set of measures to modernize the system general education in 2012, our educational institution was allocated 6294400 rubles. The following activities are planned for the allocated funds:


Sewer repair

302770

Heating repair

131310

Roof repair

3388000

Assembly hall renovation

596450

Gym renovation

386800

Replacement of window blocks

409310

Purchase of sports equipment

28720

Purchase of sports equipment

39560

Purchase of textbooks

28200

Acquisition of a set of UMK

32500

Acquisition of classrooms for primary classes

373600

Purchasing furniture for the school canteen

45600

Acquisition of equipment for a medical office

64000

Computer equipment

465600

With the funds saved from the request for quotations and open auctions, it is planned to additionally carry out the following types of work:


  • Recreation renovation of the 1st floor of the old block

  • Partial repair of the blind area

  • Repair of flights of stairs
Thus, in this academic year, the material and technical base of the educational institution has been significantly replenished. Although the following issues remain unresolved:

  • Classrooms not fully equipped with computers

  • Not enough projectors

  • There is no local network connecting all classrooms with the server

  • Outdated machines in carpentry and locksmith workshops

  • Outdated equipment in technology room for girls

  • There is no fence between the school and preschool №8

  • There is no automatic fire alarm in preschool departments

  • Requires overhaul building of preschool №12

  • Requires reconstruction of the roof of DO No. 22

  • Replacement of window blocks and door blocks

  • Fire pond repair

  • Acquisition of language laboratories

  • Acquisition of mobile computer classes

  • Need to replace school furniture and blackboards

  • Renovation of the shooting gallery is required to use it as a sports hall.

During the summer of 2012, planned work was carried out to prepare the school and preschool departments for the new academic year. The following works were carried out by the school staff using parental donations:


  • cosmetic repairs of recreation;

  • fluorescent lamps installed;

  • Partial replacement of electrical wiring on the 3rd floor of the old block was carried out.

UDC 33:37;371

Gubanova E.V.

PROVISION OF PAID ADDITIONAL SERVICES IN AN EDUCATIONAL INSTITUTION: MAIN APPROACHES

The problems of providing additional paid services in an educational institution are considered. Keywords: paid educational services, educational institutions.

In recent years, paid additional services have been provided in educational institutions of the Russian Federation, and there is even a positive trend in their development, but nevertheless, for many institutions this activity is new, and therefore this stage its organization is especially relevant.

The relevance of this activity, among other things, is due to the introduction of Federal Law No. 83 of 08.05.2010: from 01.01.2012, most educational institutions of the Russian Federation became mainly budgetary institutions, one of the distinguishing features of which, as institutions of a new type, was implementation of income-generating activities in accordance with the constituent documents.

Paid value-added services are non-tax revenues within income-generating activities, and one of the most accessible way attracting extrabudgetary funds to educational institutions, as well as a way to meet the needs of participants in the educational process: the students themselves and their parents (legal representatives), and, in part, customers of education, since it is not always possible to provide this within the framework of budget financing.

Speaking of paid additional services, one cannot fail to note their most significant feature, which is the orientation towards meeting all the needs (or almost all) of service consumers.

Within the framework of this article, we will try to determine the main approaches to organizing paid additional services and propose an algorithm for their provision in OU1.

Paid additional services include:

1) educational services;

2) developing services;

3) recreational activities;

4) organizational services.

Table 1 presents the approximate content of paid additional services that can be provided by educational institutions2 in order to meet the needs of students and their legal representatives.

Regulatory legal framework for the organization of paid additional services

The normative legal base of any activity is traditionally documents of all levels of education: from federal to institutional

leg. So, at the federal level, the organization of paid services is regulated by:

Civil Code of the Russian Federation (Art. 50, Art. 298);

Law "On Education" (as amended), art. 13 (p. 1), 14, 16 (p. 2), 32 (p. 2), 41 (p. 1.8), 47, 50 (p. 4);

Law of the Russian Federation "On Protection of Consumer Rights" dated 07.02. 1992 No.>2300-1;

model regulation on educational institution(item 38)3;

Rules for the provision of paid educational services in the field of preschool and general education4;

An exemplary form of an agreement on the provision of paid additional educational services in the field of general education5.

At the regional and municipal levels of education, in almost all subjects of the Russian Federation, there is a regulatory legal framework that regulates this species activities in educational institutions. Therefore, when developing the institutional regulatory legal framework for the organization of paid additional services, it must also be taken into account in the analysis.

At the institutional level, as noted above, according to Art. 32 (clause 2) "Responsibility and competence of the educational institution" of the law "On education", the regulatory legal framework of the institution is formed by it independently, and therefore, in order to implement this direction, the educational institution determines required list documents6 for its development.

The timing and pace of organizing paid additional services are determined independently in each specific institution based on marketing research of participants in the educational process, as well as the specifics, resource capabilities of the institution, and the presence / absence of experience in this area.

We will offer an approximate list of documents (far from exhaustive, alternative), which, in our opinion, can serve as the basis for the formation or correction of existing regulatory legal documentation.

1. Constituent and title documents.

Charter of the educational institution with a list of paid additional services7;

License for the right to conduct educational

© Gubanova E.V., 2013

Economics of education ♦ № 4, 2013

Approximate list of paid additional services

Name of paid additional service / Service content

1. Educational services

Implementation of basic educational programs in institutions vocational education with full reimbursement of training costs at the expense of legal entities and individuals;

The study of academic disciplines in excess of hours and in excess of programs in this discipline, provided for by the curriculum;

Tutoring with students of another educational institution;

Various courses:

On preparation for school and admission to vocational education institutions (colleges, universities),

By study foreign languages(in excess of the compulsory program), advanced training,

On retraining of personnel with the development of new specialties (including driving a car, typing, shorthand).

2. Development services

Various mugs:

Learning to play musical instruments

photographing,

Film, video, amateur radio business,

Cutting and sewing, knitting, housekeeping, dancing and so on;

Creation of various studios, groups, schools, elective courses for teaching and introducing children to the knowledge of world culture, painting, graphics, sculpture, folk crafts, and so on, that is, everything that is aimed at developing a harmonious personality and cannot be given within the framework of state educational standards;

Creation of groups for the adaptation of children to the conditions of school life (before entering school, if the child did not attend a preschool educational institution).

3. Wellness activities

Creation of various training groups and methods of special education for children with developmental disabilities, special education for correction mental health and others;

Organization of sections and groups for health promotion (volleyball, basketball, hockey, figure skating, athletics, tennis, skiing, general physical training, various games and others).

4. Organizational services

Organization of students' leisure (discotheques, interest clubs, lecture halls, theater, concert activities, excursions, hiking trips);

Organization of preventive and therapeutic measures, groups for the correction of physical development;

Improving living conditions and nutrition, and others.

services for which paid additional educational services are (may be) provided;

Regulatory documents (copies) of the education management body.

2. Provisions8.

Regulations on paid additional services in OU9;

Regulations on the expenditure of extrabudgetary funds in the OS;

Regulations on the fund of extra-budgetary funds and the procedure for its spending;

Regulations on the procedure for remuneration of employees involved in the provision of services, the performance of work on the provision of paid additional services;

Regulations on the public administration body;

Regulation on ......

3. Contracts.

Agreement on the provision of paid additional services (with a consumer)10.

Civil law contract (work contract)11.

Fixed-term employment contract.

Contract of employment.

4. Orders.

On organizational and pedagogical measures for the introduction of paid additional services in educational institutions;

On the organization of paid additional services in the educational institution;

On the introduction of paid additional services in the educational institution from 00.00.0000;

On amendments to the order "On the introduction of paid additional services in the educational institution from 00.00.0000";

On the control of paid additional services in the direction .....;

On the results of the control of paid additional services in the direction .....;

On the acquisition of groups;

5. Minutes (copies or extracts) of the meetings:

Representative body of self-government of the educational institution (meetings labor collective, institution council, governing council, etc.);

Parent meeting or committee;

the Pedagogical Council;

6. Job descriptions of employees involved in the provision of paid educational services.

7. staffing(additional: for paid additional services).

8. Billing list.

9.Book of accounting for claims and proposals for the provision of paid additional services.

10. Documents of financial and economic activity:

About payment for paid additional services;

Agreement on material liability with a person who accepts cash in cash;

Plan of financial and economic activities (annual, semi-annual, for a service, etc.);

Estimates of income and expenses for the service and / or a set of paid services;

11. Organizational and pedagogical documents:

Academic plan;

Schedule of paid educational services;

Additional educational programs;

Work programs for courses, special disciplines, etc.;

Methodological support;

12. Information documents:

information stand about paid additional services;

Information on the website of the institution;

As can be seen from the list of documents presented above, it can be assumed that the amount of work is quite large.

Therefore, at the stage of formation and / or development of this type of service, the main task of the manager is to ensure high-quality development (definition of stages) of a sequence of actions (development of an algorithm) and subsequent implementation, since he has a certain personal responsibility for the competent organization and quality of paid additional services.

Thus, the head of the educational institution needs to carefully approach the organization of activities for the introduction / development of paid additional services, i.e. determine a clear algorithm of activities, necessary activities, deadlines and stages, form a professional (competent) working group, rationally distribute responsibilities within the group, etc.

Stages of organizing activities in an educational institution for the introduction of paid additional services

When determining the stages of activities for the organization of paid additional services, the head of the educational institution must be fully aware of the complex nature (solution of organizational, regulatory, legal, financial and economic issues) and the significant amount (both temporary and substantive) of the work ahead. Therefore, its actions in this direction should be clearly regulated.

Table 2 presents exemplary measures, in our opinion, that allow you to effectively organize the introduction of paid additional services in the educational institution.

To organize activities for the provision of paid services, the head of an educational institution or authorized person, submits this issue to a meeting of the pedagogical council and the public administration body in OU13-14.

Based on the results of the meetings held, the head of the educational institution issues an order “On the organization

Measures to organize paid additional services in an educational institution

1. Organizational matters

1.1. Consideration of the issue at a meeting of the pedagogical council and the state-public management body. Head of the educational institution, chairman of the body of the public educational institution, working group

1.2. Publication of the order for the educational institution "On organizational and pedagogical measures for the provision of paid additional services in the educational institution." Head of educational institution

1.3. Preparation / training of members of the working group on the organization of activities in the educational institution related to the introduction of paid additional services. Responsible person for this direction by order of the OS

1.4. Analysis of logistics in OS. Deputy Head of the Educational Institution for AChR, Head. offices

1.5. Carrying out marketing research (questionnaire, written or oral survey, studying the contingent of students, studying the demand of disciplines) to study the needs of participants in the educational process. Responsible person for this direction by order of the educational institution, class teachers

1.6. Conducting parent meetings.

1.7. Definition of the list of additional paid services. Working group

1.8. Determining the list of categories eligible for benefits.

1.9. Determination of benefits provided in the provision of paid additional services.

1.1 0. Determination of the terms for the development of additional educational programs.

1.1 1. Consideration of the issue at a meeting of the Pedagogical Council and the body of the state-public character of the management for the adjustment and the adoption of the final decision on the introduction of paid additional services in the educational institution. Head of the educational institution, chairman of the body of the public educational institution, working group

1.1 2. Issuance of the order "On the introduction of paid additional services in the educational institution from 00.00.0000" Head of educational institution

1.1 3. Organization of paperwork for the provision of paid additional services in the educational institution. Head of educational institution

2. Financial - economic activity

2.1. Analysis of documents of the federal, regional, municipal levels and other organizations related to the introduction of paid additional services in educational institutions. Working group

2.2. Calculation of the cost of paid additional services in accordance with the list.

2.3. Drawing up a price list for paid additional services. Accountant

2.4. Determining the procedure and place of payment for the provision of paid educational services12.

2.5. Preparation of a draft plan for financial and economic activities in the educational institution.

2.6. Preparation of a justification for the needs of logistics for the implementation of certain types of paid additional services. Deputy Head of the Educational Institution for AHR

№ p / p Event Deadline Performer / Responsible

3. Regulatory legal support

3.1. Analysis of the regulatory legal framework for the introduction of paid additional services in the educational institution. Director, lawyer

3.2. Amendments to the Charter (if necessary).

3.3. Determination of the list of local acts regulating the introduction and provision of paid additional services in the educational institution.

3.4. Development of Regulations in accordance with the list (see clause 3.3. of this Table).

3.5. Development / revision of contracts.

3.6. Development of office and job descriptions.

onno-pedagogical measures for the introduction of paid additional services in the educational institution ”or, as is traditionally accepted,“ On the organization of paid additional services in the educational institution. Sample 1 shows an exemplary version of this order.

In accordance with this order, the

work in an educational institution for the implementation of the main activities for the organization of paid additional services.

In order to develop common positions on achieving the set goal and solving the set tasks, the person responsible for this direction

Sample 1

Educational institution

No. 00 00.00.0000

On organizational and pedagogical measures for the introduction of paid educational services in educational institutions or

On the organization of paid additional services in educational institutions

In accordance with the decision of the Educational Council of the Educational Institution, Protocol No. 00 of 00.00.0000 and the approval of the State Public Administration of the Educational Institution, Protocol No. 00 of 00.00.0000, I ORDER:

1. Approve the composition of the working group (Appendix 1).

2. Approve the action plan for the organization of paid additional services in the OS (Appendix 2).

3. To carry out the necessary organizational and pedagogical activities on time:

3.1. before 00.00.0000, analyze the Charter of the OU of the license of the OU ( responsible persons- FULL NAME.);

3.2. before 00.00.0000 to develop projects:

Regulations on paid additional services in OS;

Regulations on ............;

Contracts for the provision of paid services (with a consumer), urgent employment contract and / or civil law contract (responsible persons - full name);

3.3. before 00.00.0000, develop service and job descriptions (responsible persons - full name);

3.4. until 00.00.0000 to develop diagnostic tools for conducting research on the needs of participants in the educational process;

3.5. before 00.00.0000 to carry out marketing research with participants in the educational process (responsible persons - full name);

3.6. before 00.00.0000 to carry out parent meetings(responsible persons - class teachers, full name);

3.7. until 00.00.0000 to hold meetings of methodological councils / structural divisions (responsible persons - heads of structural divisions, full name);

3.8. before 00.00.0000, conduct an analysis of the state of the material and technical base (responsible persons - full name);

3.9. before 00.00.0000, prepare analytical materials on the readiness of the participants in the educational process of the educational institution to introduce paid additional services (responsible persons - full name);

3.1. until 00.00.0000, to hear the issue of organizing paid additional services in the educational institution at a meeting of the pedagogical council and the state public administration body following the results of the organizational and pedagogical activities (responsible persons - full name).

2. Assign responsible for the organization of paid additional services (full name) and approve functional responsibilities in accordance with the direction (Appendix 3).

3. I reserve control over the execution of this.

Head of the institution, full name

Familiarized with the order:

trains a working group consisting of representatives of the administration, heads of school methodological associations / structural divisions and the parent community, members of the public administration body, etc., that is, all those who will directly and should take part in the organization of paid additional services. At the same time, it should be taken into account that in addition to the working group, all structural divisions of the educational institution will have their own functionality and solve their own specific tasks.

So, the working group:

1) studies regulatory legal and accompanying documents that are directly and / or indirectly related to the organization of paid additional services in an educational institution;

2) develops diagnostic material to identify / study the needs of students and their parents (legal representatives), as well as the forms of organization and duration of the proposed training;

3) analyzes the resource provision in general for the development of this area, as well as in accordance with the needs of the diagnosed;

4) question teachers about their readiness to provide paid additional services and prepare relevant educational programs;

5) determine the nature and scope of work related to the preparation of the introduction of paid additional services;

6) considers the question of what additional research needs to be carried out in an educational institution in order to prepare reasoned proposals on the specific content of the offered paid services and their duration, as well as who, when and how they will be

conduct and process the results;

7) prepares analytical materials for consideration and discussion at a meeting of the pedagogical council and a state-public management body.

Structural divisions / school methodological associations (creative groups, departments):

1) discuss what paid services can offer, determine the terms for the development of additional educational programs (courses, circles, etc.);

2) carry out an analysis of resource provision in order to provide a high-quality paid service;

3) plan activities to increase paid services in accordance with the development of the direction in the future.

The administration of the educational institution summarizes the results obtained, submits them to the working group, and then submits the issue to a meeting of the councils (pedagogical and state-public administration (GOA)) for adjustment and final decision.

Based on the decision of the meeting of the pedagogical council and agreement with the representative body, the head of the order "On the introduction of paid additional services in educational institutions from 00.00.0000" (sample 2) legalizes activities in the institution.

Summarizing the above, we propose a generalized algorithm for the provision of paid additional services in an educational institution, conditionally consisting of three stages:

1. Organizational (preliminary):

1.1. Working with participants in the educational process.

1.2. Work with the body of the public-public

Sample 2

Educational institution

the name of the institution is indicated

No. 00 00.00.0000

On the introduction of paid additional services in educational institutions from 00.00.0000

In accordance with the decision of the pedagogical council of the educational institution, protocol No. 00 dated 00.00.0000 and the approval of the state public administration of the educational institution, protocol No. 00 dated 00.00.0000, I ORDER:

1. Approve:

1.1. Regulations on ...... (Appendix 1);

1. 2.........................(Appendix 2);

1.3. The form of the contract for the provision of paid services with the consumer (Appendix 3);

1.4. Form of contract with administrative and support staff (Appendix 4);

1.5. Form of agreement with teaching staff (Appendix 5); 1.6.......................(Appendix 7).

1.7. List of paid additional services, their cost (price list) for the period from 00.00.0000 to 00.00.0000 (Appendix 8).

1.9. List ........ (Appendix 10).

2. Approve the schedule for the phased introduction of paid additional services in the OS (Appendix 11).

3. Approve:

3.1. curriculum for paid additional services (Appendix 12);

3.2. the schedule of classes for the provision of paid additional services, the place of the classes and those responsible (schedule) for the period from 00.00.0000 to 00.00.0000 (Appendix 13);

3.3. list (lists) of students / groups of students receiving paid educational services (Appendix 14);

3.4. additional educational programs for the provision of paid educational services (Appendix 15);

3.5. work programs of teachers for the provision of paid educational services (Appendix 16).

4. Class teachers (group curators) to ensure:

4.1. before 00.00.0000 to hold parent meetings;

4.2. control of attendance at paid additional services;

4. 3.................

5. Approve the plan of financial and economic activities for paid additional services (section of the plan) for the period from 00.00.0000 to 00.00.0000 (Appendix 17).

6. Approve the format of the book of claims and proposals for the organization of paid services (Appendix 18).

7. To impose control over the organization of financial and economic activities on ....... (full name).

8. Appoint responsible for organizing office work for paid additional services ...... (Full name).

9. Responsible for the provision of paid additional services, full name, to ensure monitoring of the quality of the provision of services in accordance with annual plan OS work.

10. I reserve control over the execution of this. Head of the institution, full name

Familiarized with the order:

Appendix 1 to Order No. 00 dated 00.00.0000

management.

1.3. Analytical activity.

1.4.........................

2.1. Development of the regulatory legal framework of the organization

lowering paid services.

2.2. Development of additional educational programs, their consideration at meetings of structural divisions (departments / methodological associations) with subsequent approval at meetings

Research Institute of the Pedagogical Council.

2.3. Creation of conditions that guarantee the protection of life and health safety of students and pupils and ensure the quality of education and services provided.

2.4. Development of a plan for financial and economic activities as part of the provision of paid additional services.

2.5. Drawing up an estimate for each type of service and / or for a set of services.

2.6........................................................

3. Implementation:

3.1. Normative legal consolidation of activities for the provision of paid additional services in the educational institution.

3.2. Conclusion of contracts with participants in the educational process: consumers, teachers and administrative and support staff of the educational institution.

3.3. Provision of paid additional services in accordance with the schedule (network of classes) and the work schedule of the performers.

3.4. Control over compliance with the safety of life and health of students / pupils and the provision of quality services.

3.5...........................

As a conclusion

For effective work on the provision of paid additional services and their further development - reaching the formation of a marketing complex of paid additional services, it is desirable to carry out this activity systematically, and why plan within the framework of the annual work plan of the institution (independent section), as well as in the work plans of the structural divisions of the educational institution .

Note

1 The algorithm for the provision of paid additional services can also be found in the following sources:

1) Burov V.P. Formation of a complex of additional educational services in kindergarten, "Supervisor autonomous institution", N 3, March 2010 - [Electronic resource] - garantf1

2) Krasovskaya L.V. Paid additional educational services. Local acts in an educational institution (recommendations of a lawyer from work experience). - M.: Planeta, 2011. - S.125-126

3) Musarsky M.M. Extrabudgetary activities of the school: organizational, economic and financial aspects - M.: September, 2010. - P.70-71

2 Bethlehemsky A. “ Budget institutions education: accounting and taxation, N 11, November 2008 - [Electronic resource] -garantf1

3 Approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 196, as amended on March 10, 2009

4 Decree of the Government of the Russian Federation of July 5, 2011 No. 505 (as amended by Decree of the Government of the Russian Federation of September 15, 2008 No.

5 Order of the Ministry of Education of Russia dated July 10, 2003 No. 2994.

6 Krasovskaya L.V. Paid additional educational services. Local acts in an educational institution (recommendations of a lawyer from work experience). - M.: Planeta, 2011. - S.39-40

7 See the article Borovik V.G. Checking the provision of paid educational services / Handbook of the head of an educational institution, No. 9, 2011

8 Alternative provisions are presented, the choice is left to the MA.

9 Developed on the basis of the Rules for the provision of paid educational services in the field of preschool and general education, approved by the Decree Government of the Russian Federation dated July 5, 2011 No. 505 (as amended by Decree of the Government of the Russian Federation dated September 15, 2008 No.

10 It is developed on the basis of the Sample form of an agreement on the provision of paid additional educational services, approved by order of the Ministry of Education of Russia dated July 10, 2003 No. 2994.

11 As a comment, I would like to note that various forms of an agreement have been proposed for concluding with administrative support staff and teachers. The head of the educational institution decides on what form of contract the institution will work in the framework of the provision of paid services.

12 Zernova I. "Budget-funded educational institutions: accounting and taxation", N 8, August 2009 - [Electronic resource] - garantf1

13 This can be any body that has these powers, enshrined in the Charter of the OU, for example, the Governing Council, the Board of Trustees, etc.

14 At these meetings, the main positions are informed and clarified, since in most institutions this is a statutory activity in the framework of the implementation of the Federal Law No. 83 of 05/08/2010.

PROVISION OF ADDITIONAL PAID SERVICES

The problems of providing value-added services in an educational institution. Keywords: paid educational services, and educational institutions.