Integrated Management System
Grants are paid in accordance with the Rules of the provision of funds The federal budget allocated for state support of small business. " Payment of grants made by the authorized body in the provision of minimum package of documents, including copies of contract with the certification body and a certified copy of a certificate of iso 9000. iso 9000 – lower taxes! In accordance with Russian tax legislation, there are two ways to save on certification: Debit on the Input future periods, "or to" other expenses ". On the basis of paragraph 65 of the Regulation on Accounting and Reporting (Order of the Ministry of Finance of Russia 34n of 29.07.1998 years), costs incurred by the company in the current period, but relating to future periods are recorded as deferred expenses. Certification costs are taken into account in the account 97 (prepaid expenses) and are written off during the period to which belong. Procedure for cancellation of the Company may establish independently. Way to write-off is fixed in the accounting policies of the company. Validity of the certificate is 3 years.
During this period, the cost of its receipt shall be uniform expensing current period. Company's costs for the certification of goods and services are other costs associated with production and sales (Article 264 of subparagraph 2, paragraph 1). In a letter umns Moscow from 18.11.2002, the per 2612-55776, emphasis on the fact that the costs of the firm must be reasonable and not officially confirmed (si.252 Tax Code), the certification should be done with all the requirements established by the Law 5151-1 from 10.06.1993 If all these conditions, the amount spent on iso 9000 certification are to be included in other expenses associated with production and sales. Thus, the data amount deductible for income tax organization. In addition to all Thus, we can only add that at the present time to meet legal and market requirements, most of the largest companies in the world are now actively deploying multiple management systems based on international standards iso 9001:2000 (Quality Management System), iso 14001:1996 (Environmental Management System) and ohsas 18001:1999 (system safety and occupational health), which received the name Integrated Management System (IMS). Leading experts in the field of quality and ecology have chosen to create an integrated management system, how best to enable to fulfill the requirements for improving level of quality, environment and security.
World experience shows convincingly that the introduction of an enterprise quality systems to iso 9000 standards should precede the introduction of other corporate systems control, only then it will be successful. Approach formed the basis of iso 9001, provides for consideration of the enterprise in terms of quality management processes. Analysis of environmental aspects activity and the level of its impact on the environment will highlight the elements of an environmental management system in accordance with ISO-14001, the integration which is necessary in the first place. Such elements have been policy in the area of environmental management, emergency preparedness and response, management review, corrective and preventive actions, and more. The approach adopted provides the ability to consistently take into account the requirements of international standards iso 9001, iso 14001, ohsas 18001 in the design documents ism. Considering the above aspects, the Russian construction companies are becoming more urgent certification of the company on three standards, while reducing to a minimum the risk of loss of quality due to the timely monitoring, adjustment processes and compliance requirements during the entire cycle of work. This facilitates planning, resource allocation, identification of additional targets and assess the overall effectiveness of the organization.