NMCC - what is it? Explanation of abbreviation, definition

In the procurement documents, the customer sets the value of the contract. Moreover, this value should comply with the requirements of law 44-FZ on the initial maximum price of the contract (NMCC). This is a certain cost that must be justified. This procedure is carried out both on competitive and non-competitive contracts. Therefore, even if a tender is not announced, and there is only one supplier of services or goods, it is still necessary to correctly determine the NMCC. How it is defined and justified will be discussed later.

What it is?

NMCC - this is the limit on the value indicated in the relevant procurement documentation (most often in the notice). This is the maximum amount for which the customer has the right to conclude a contract. Bidders cannot offer a large amount. Otherwise, such an agreement is recognized as invalid, cannot be concluded. Applications that do not meet the requirements of the law are not subject to consideration.

If there is only one supplier, the contract is non-competitive. Its value is a fixed value. The price is set and justified accordingly by the customer of services or goods.

NMCC is a value that is determined in certain situations, for example, when drawing up a procurement schedule, in the process of preparing a notice or other documentation on its implementation. They also indicate the approved NMCC as the result of the conclusion of the contract.

During the procurement process, the price may change. In this case, the contract is renegotiated again, appointing and approving a different procurement schedule.

NMCC is the main factor influencing the determination of the supplier, as well as the time period for publishing documents on procurement in the UIS. The whole procedure is regulated by Law 44-FZ (Article 22). As well as the Order on the NMCC of the Ministry of Economic Development of the Russian Federation No. 567 dated 02.10.13. The recommendations presented here do not have the force of a normative legal act. Therefore, they are not binding on the customer. At the level of other relevant constituent entities of the Russian Federation, additional recommendations on procurement may be developed. Inspections in this matter are carried out by bodies of state or internal municipal financial control. They determine whether purchase prices have been correctly set and justified.

Determination methods

The calculation of NMCC 44-FZ is an important process. Not only the efficient spending of budgetary funds by the organization, but also the ability to conduct a purchase in general depends on the correctness of the establishment of value. If the amount is incorrectly determined, a variety of insoluble difficulties can arise.

Considering the accrual of NMCC as an example, it is worth noting that there are three typical situations in which problems arise.

So, if the contract price is underestimated, the customer cannot complete the purchase in principle. No supplier agrees to provide their services or carry out work at a lower cost. In this case, his company will work at a loss, which is unacceptable. At a lower than market value, only unscrupulous suppliers may agree to conclude a contract. Such companies may not fulfill their obligations at all, or they may deliver goods or provide poor quality services. The customer will not be able to satisfy their own needs. This will affect the quality of the organization.

If the NMCC calculation for 44-FZ is not performed correctly and the contract price is too high, the customer’s funds will be spent inefficiently. But such an action will attract many suppliers. During the bidding, they often reduce the value of the contract to the average market level. However, you should not hope for such an outcome. If only one application is submitted by suppliers, of course, the transaction will take place on unfavorable conditions for the customer. The cost will not be reduced, because during the bidding the supplier is a monopolist. In the absence of competition, he will not reduce the amount of the contract.

Only with the correct appointment of NMCC, the purchaser can not only effectively spend budget funds, but also receive high-quality goods, work or services (TRU). The interaction of both parties to the contract will be organized on favorable terms.

Tariff method

There are different methods for determining NMCC. The law establishes that the customer can apply one of the following methods:

comparison of market prices;
tariff;
normative;
design estimate;
costly.

The tariff method is used in cases where the price of the labor control is subject to regulation by the state. They can also be determined by legal municipal acts. Under 44-FZ, NMCC is set at regulated tariffs. They are stipulated in the Decree of the Government of the Russian Federation No. 239 dated 03/07/95.

This method does not apply if the purchase price is carried out at a cost lower than established in the legislative act. To do this, it is checked against the Methodological recommendations (paragraph 5.1).

When using the tariff methodology, marginal price rates are applied. They are approved for a certain period at the legislative level. The tariff method is applied in case of procurement of services:

heat supply;
water supply, water disposal;
electric power;
publicly available electric or postal service;
connection to engineering networks.

During the calculation of prices, a simple formula is used:

NMTSK = KT * DT, where: DT - the current tariff set for a certain period of time, CT - the amount of goods that you want to purchase for the organization.

The contract can be concluded in this case only for the period of validity of the established tariff. If it changes, a purchase is organized again. Therefore, the volume of procurement is also determined by a certain methodology.

To apply the presented calculation methodology, a government agency, for example, a school, announces an open tender. The organization needs to supply thermal energy in the form of hot water. To do this, from official sources receive information about current tariffs. For 1 Gcal of thermal energy at the time of the tender announcement you need to pay 2880.79 rubles. Moreover, VAT is not included in this price.

In accordance with the recommended norms of thermal energy consumption, the educational institution plans to acquire 731.9 Gcal. The contract in this case is planned to be concluded in the amount of:

2880.79 * 731.9 = 2487 971.24 rubles.

The contract can be concluded only for the duration of the specified tariff. If it changes, the previous contract is canceled. An open tender will need to be completed again. Therefore, it is extremely important to determine the volume of procurement correctly. An appropriate technique has also been developed for this.

Market Price Comparison

Considering the methods of calculating NMCC, one more approach should be highlighted. It is a priority in the event of a price determination by the customer. For this, a market analysis is carried out. The cost of similar goods or services that the organization plans to purchase is determined. If there is none, you can take the price of homogeneous TRU for calculation. This work is defined in Article 22 of Law 44-FZ on NMCC, as well as in the Methodological Recommendations developed by the Ministry of Economic Development of the Russian Federation.

To set the price using the presented method, you need to apply the cost of at least 3 goods or services that offer different, unrelated suppliers.

By law, products that have the same features and properties, for example, technical, functional, operational characteristics, are recognized as identical goods. In this case, the manufacturer and the country of manufacture may be taken into account. If there are slight differences in appearance, they may not be taken into account.

Identified are works and services if they have the same quality characteristics. They can be implemented using the same techniques or technologies. Moreover, the identity in this case can be determined taking into account the characteristics of the contractor, as well as his business reputation in the market.

Goods that are not identical but have similar characteristics are recognized as homogeneous. Their components allow you to perform similar functions, replace each other. When determining homogeneous goods, the country of origin is taken into account, the quality of the product, as well as its reputation in the market.

Homogeneous services include those that are not identical, but that can be functionally or commercially interchangeable. At the same time, they take into account not only the quality, reputation in the market, but also the type of services or work, their volume, uniqueness and interchangeability.

Some features of comparing market prices

The method of determining NMCC, which involves applying a comparison of market prices, has some nuances of calculation. The following are used:

Indices or ratios justified by the customer for recalculating the value of goods or services. This takes into account differences in the characteristics of the TRU, their commercial or financial terms of delivery. The degree of significance and the list of coefficients will be determined experimentally.
General information about market prices about TRU, which are approved by law No. 44 on NMCC.
Information obtained at the request of the customer from suppliers who supply identical goods or services. If such data are not available, then homogeneous TRUs are used.
Information can be obtained after a request placed in the UIS about the prices of goods or services.

When using the method of price comparison, it is recommended to carry out the following actions:

Examine the market to determine the product that will be as identical to the description of the object.
Identification of identical goods or works that correspond to the purchased object. If none are available, data on homogeneous TRUs are taken into account.
Request for price information is sent to potential suppliers. This document details the procurement subject. In this case, indicate the conditions under which it is planned to implement the contract. The request also specifies the amount of the purchase, the duration of the contract, as well as the form in which it is desirable to provide information.
The request is placed in the UIS.
The contract registry searches for pricing information that relates to other customers. Recommendations for such work are given in the Methodological recommendations.
Publicly available information on real, current prices is collected and analyzed.
Selected documents, data, which contain important nuances for the establishment of NMCC.
If necessary, you need to adjust the prices identified in the course of the relevant exploration.
Data uniformity is carefully checked.

Design estimate method

There is another method of NMCC. This is a design estimate approach. It is used in accordance with the standards of construction or restoration work. The presented method of NMCC is applied in the following circumstances:

Construction work, overhaul or reconstruction of buildings, structures.
Works aimed at preserving historical or cultural monuments and other objects of cultural heritage of the peoples of the Russian Federation. This category does not include objects of technical, copyright or scientific and methodological guidance.
Carrying out current repairs inside and outside of capital construction facilities.

When using the presented method, the following are applied:

Estimated cost, as well as other project documents.
Price information that is calculated using deflator indexes. They are used in accordance with the type of economic activity.
The regulation governing the verification of the estimated cost of capital construction. Their construction is financed using budget funds. The verification of the reliability of such information is carried out regardless of whether a state examination of the project documentation is required. This is due to partial or full funding from the state budget.
Data on the amount of capital investments for investment projects using state budget funds. Such funds are distributed as part of the investment targeted program.

Only after conducting appropriate checks, the contract is concluded, and its price is recognized as complying with legal requirements.

Cost method

The calculation of NMCC is also carried out using the costly method. It is applied when it is impossible to apply the approach of comparable market prices, tariff, regulatory or other other of the above methods. Also, this technique can be applied in addition to them.

In this case, the calculation of NMCC is made by adding up the sum of production costs and ordinary profit, which corresponds to a certain area of procurement. The costs that are taken into account in the calculations may be direct or indirect. They are borne by the enterprise in the process of acquisition or production, in the sale of goods or services. It may also be storage, transportation, insurance or other expenses.

Profit information for price calculations by the presented method is determined as follows:

In the process of analyzing the contracts that were placed in the UIS.
In the course of studying other available sources of information. This, for example, may be information from special agencies, available results of market analysis, as well as similar work carried out with the financing of the customer.

Normative method

NMCC contract can be determined by the regulatory method. It involves the determination of value in accordance with the requirements that put forward to the goods in the purchase.

Often this method is used in conjunction with a comparison of market prices. However, in this case, the priority value will be the price found using the regulatory approach. In this case, the data on the maximum prices of TRU, which were posted in the UIS, are applied.

Justification

Under the justification of the price of the contract is meant a calculation, which is confirmed by the relevant attached information and documents. Based on them, a cost determination is carried out.

The method of justification of the NMCC involves the preparation of a written justification. It is drawn up in accordance with the Methodological Recommendations. The algorithm for writing written justification is as follows:

Identification of the need for a particular product, work or service.
Compilation of a list of requirements that are put forward to the acquired object, as well as the conditions for fulfilling the contract.
Researching an industry by examining freely available sources of information
Descriptive work of the procurement object.
Checking whether TRU is in compliance with customer requirements. They must also comply with regulatory legal acts.
Determination by which method the price of NMCC will be calculated.
Conducting the purchase price according to the appropriate methodology, which meets the requirements of the law.
Justification of the cost of goods or work.

Sources of justification

To justify the cost of procurement, the following sources are used:

Product price information published in already signed contracts.
Cost information that is obtained from catalogs, handouts, descriptions or other offers. They are freely available. Such information can be used by an indefinite number of people.
Information on quotes presented on the domestic or foreign exchange, electronic platforms.
Information from the state statistical reporting on TRU prices.
Official data presented in official sources of authorized bodies.
Information on the cost of goods for purchase on the market, defined by law.
Data provided by professional private agencies, open for free research.
Other sources of reliable information.

It is not recommended to use pricing information for calculating the initial cost of the contract, which was presented in the following sources:

Data provided by persons whose information is included in the list of unscrupulous contractors or contractors.
Information from anonymous or unverified sources.
The information contained in the documents of the customer after sending a request of an inappropriate form. It may also be documents whose contents do not comply with established standards.
Sources that do not contain cost estimates for the purchase of works, goods or services.