Work plan for mobilization in the organization. The plant bears the cost of mobilization preparation
Mobilization preparation and mobilization of the country is a complex and voluminous set of activities that make up the content of mobilization preparation and mobilization. The Federal Law "On mobilization training and mobilization in Russian Federation»Article 2, paragraph 3 sets out the activities that make up the content of mobilization preparation and mobilization, there are 24 of them in total.
For the convenience of considering these measures, they are combined into a set of measures related to mobilization preparation and mobilization of the economy, authorities and the Armed Forces (other troops):
A) A set of measures for mobilization preparation and mobilization of the economy.
7. Development of mobilization plans for the economy and mobilization plans for the Armed Forces of the Russian Federation, other troops, military units, agencies and special units.
The mobilization plan of the economy is a system of interconnected forecasts, calculations and tasks (orders) to meet the most important needs of the state in war time. The planning system for mobilization preparation and mobilization of the economy consists of two blocks:
Wartime plans (conditionally referred to as plans for the accounting year), developed, as a rule, once every five years;
· plans for the mobilization preparation of the economy, developed annually as part of the State Defense Order and implemented in peacetime.
Methodological guidance and control over the development of mobilization plans for the economy is carried out by the Ministry of economic development and trade, mobilization plans for the deployment of the Armed Forces - the Ministry of Defense of the Russian Federation, plans for the transfer of state authorities - Main Directorate special programs President of the Russian Federation.
8. Preparation of the economy of the Russian Federation and organizations for work during the period of mobilization and in wartime.
The preparation of the economy of the Russian Federation and organizations for work during the period of mobilization and in wartime is carried out on the basis of plans for mobilization preparation drawn up for the calendar year and prospective for 5 years. The plans provide for the implementation of the entire range of measures for mobilization preparation and mobilization in peacetime.
9. Carrying out activities to transfer the economy of the Russian Federation and organizations to work in wartime conditions.
Measures to transfer the economy of the Russian Federation and organizations to work in wartime conditions are carried out in accordance with the transfer plans and plans for the accounting year, which reflect all transfer activities, strictly on time and in full, indicating the responsible officials for their implementation.
11. Creation, development and preservation of mobilization capacities and facilities for the production of products necessary to meet the needs of the state, the Armed Forces of the Russian Federation, other troops, military formations, bodies, special formations and the needs of the population in wartime.
In today's conditions, the problem of maintaining those production capacities that will be used for the production of military products according to the plan for the estimated year will be more urgent. The creation of mobilization capacities is carried out through the construction of new, reconstruction of existing enterprises for the production of military and most important civilian products and through the assimilation (adaptation) of enterprises for the production of military products.
14. Creation, accumulation, preservation and renewal of stocks material assets in the mobilization and state reserves, irreducible stocks of food products and petroleum products.
The mobilization reserve of material assets is created by enterprises and organizations in peacetime to ensure the deployment of military production, the deployment of special forces, the re-equipment of means of transport, to ensure mass military and evacuation transportation and to ensure the smooth operation of enterprises.
The main raw materials and materials, special technological equipment, floating bridges, flight structures, power plants, medical preparations, personal protective equipment are subject to accumulation in the mobile reserve. Unfortunately, in last years a significant part of the mobilization stocks has been sold, the other part needs to be refreshed or written off. Lack of financial resources significantly hinders work in this direction.
16. Preparation and organization of the rationed supply of the population with food and non-food products, its medical care, provision of means of communication and vehicles during the period of mobilization and in wartime.
The main principles of the rationed supply of goods to the population are the introduction of a rationed supply of goods to the entire population of the country (for this, nine categories of the population are introduced), the introduction of norms and an assortment of goods, the provision of hot meals, the introduction of a central distribution of commodity resources for rationed supply in the regions and in the whole country, with maintaining commercial trade.
21. Booking for the period of mobilization and for wartime of citizens in reserve. Reservation of persons liable for military service is carried out on the basis of the following principles:
· taking into account the need to provide for the period of mobilization and wartime with labor resources from among the military bodies of state power, local governments, enterprises, as well as the need for manning the Armed Forces of the Russian Federation;
· Priority booking for those liable for military service working at enterprises with a mob task;
Establishment of restrictions in the provision of a deferment from conscription to those liable for military service, intended for the understaffing of units of constant readiness.
B) A set of measures to transfer the authorities to martial law.
3. Determination of working conditions and preparation of public authorities and local governments for work during the period of mobilization and in wartime.
The determination of the working conditions of the authorities is planned on the basis of an assessment of the possible military situation during the period of mobilization and in wartime. The preparation of authorities for work during the period of mobilization and in wartime is carried out in peacetime, during scheduled mobilization training sessions, as well as during training, business games and exercises.
4. Transfer of public authorities and local governments to work under wartime conditions.
The transfer of control bodies to work under wartime conditions is carried out on the basis of plans for the transfer of state authorities and local governments, with the receipt of a signal about the transfer when the combat readiness level "Full" is put into effect.
10. Assessment of the state of mobilization readiness of the Russian Federation is carried out according to the means of control.
The main goal of monitoring the mobilization readiness of the Russian Federation is to assess the readiness of the economy, authorities at various levels and the Armed Forces, other troops for mobilization deployment in a timely manner with the implementation of the entire range of mobilization measures and the ability to perform assigned tasks (tasks) in wartime.
17. Creation and training in in due course spare control points of state authorities, local governments, organizations to work in wartime conditions.
Alternate control points are created in peacetime in accordance with the system deployment plan government controlled. They can be suburban and protected. ZPU are equipped with controls, documentation, life support system, food and medicines according to established standards.
C) A set of measures for the preparation and transfer of the Armed Forces and other troops to martial law.
5. The preparation of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations for mobilization is carried out by the Ministry of Defense and other law enforcement agencies in accordance with combat training plans.
6. The mobilization of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations is carried out in accordance with the mobilization plans of the Ministry of Defense and other power ministries on time with the implementation of the entire range of mobilization measures.
12. Creation and training of special formations intended, upon the announcement of mobilization, for transfer to the Armed Forces of the Russian Federation or use in their interests, as well as in the interests of the economy of the Russian Federation.
Paramilitary and non-military special formations are created on the basis of existing enterprises, organizations and institutions. Responsibility for creating and maintaining them in readiness for use lies with the state authorities of the constituent entities of the Russian Federation, industry associations, as well as the heads of associations, enterprises, organizations and institutions, regardless of the form of ownership on the basis of which they are created.
Military-type motor vehicle columns are formed at the expense of motor vehicles to be transferred to the Armed Forces, other troops in accordance with established norms and withdrawal limits.
13. Preparation of equipment intended, upon the announcement of mobilization, for delivery to the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations or use in their interests.
As a rule, automobile, road-building and loading and unloading equipment and part of special equipment are supplied. All equipment supplied to the Armed Forces must have a certain power reserve before overhaul (10,000 km), must be equipped with spare parts and tools, and have a fuel supply in the amount of one refueling. The equipment is delivered with a driver (conscripted).
19. Organization of military registration in state authorities, local governments and organizations.
Military registration is organized to ensure the use by citizens of the Russian Federation military duty. It is carried out constantly and covers all categories of citizens subject to military registration. The main requirements for military registration are the completeness and reliability of data characterizing the quantitative and qualitative state of conscription and mobilization human resources.
Military registration is carried out by military commissariats, local governments, enterprises, organizations and institutions in accordance with the Regulations on military registration, approved by Decree of the Government of the Russian Federation of December 25, 1998 No. 1541.
20. Training of citizens in military specialties for staffing the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations during the period of mobilization and in wartime.
Training of citizens in military specialties is carried out at military training camps of citizens in the reserve, which are held in military formations and parts within 30 days with a frequency of 5 years.
D) A set of measures to ensure mobilization training and mobilization.
1. Legal regulation in the field of mobilization training and mobilization.
Regulations on mobilization training should be structured by levels: Federal laws of the Russian Federation, intersectoral (industry) regulations, legislative acts of the constituent entities of the Russian Federation, acts of local government and regulations of enterprises. They should be interconnected in terms of tasks, performers, resources and deadlines. Normative-legal acts should cover all areas of preparation for the functioning of the economy in wartime. Normative acts should define the status, role and tasks of the governing bodies, the rights, duties and responsibilities of officials for carrying out measures to prepare the economy for functioning in wartime. Since 1992, the Russian Federation has adopted more than 150 normative acts relating to the issues of mobilization training. At present, a new stage in the development of regulatory legal documents has begun in connection with the development of a new mobilization plan for the economy for the 2000 accounting year.
2. Scientific and methodological support of mobilization training and mobilization.
Conducting research work on mobilization training should ensure the most efficient and rational planning and implementation of the tasks of mobilization training. Scientific support should cover the entire spectrum of issues of mobilization training, from issues of the mobilization training system as a whole to the mobilization training of an enterprise. Unfortunately, the transition to a market economy has led to insufficient funding and, as a result, to the outflow of the most qualified personnel and the closure of a number of research projects on the defense capability of the state.
15. Creation and preservation of an insurance fund of documentation for weapons and military equipment, the most important civilian products, for high-risk objects, life support systems for the population and objects that are national treasures.
The insurance documentation fund began to be created in the late 1950s. The lion's share of it is concentrated in the Ministry of Defense Industry (90%). The share of the Ministry of Industry accounts for about 8%. The vast majority of documents of the insurance fund are stored on roll films and microfilms, which have high reliability and reliability. In addition, information can be stored on magnetic media and optical discs. On them, basically, the insurance fund of documentation in the system of the Ministry of Emergency Situations is built.
18. Preparation of funds mass media to work during the period of mobilization and in wartime.
During the period of mobilization and in wartime, the mass media are assigned the functions of alerting and warning, censorship and restrictions are introduced on the information released. This is regulated by the law "On martial law" and other regulatory legal acts.
22. Conducting exercises and drills on mobilization deployment and implementation of mobilization plans.
During exercises, business games and trainings, the following tasks can be solved:
Checking the completeness and reality of mobilization plans;
· identification of shortcomings, "bottlenecks", disproportions in industries, enterprises, organizations and institutions that affect the implementation of mobilization tasks;
· Improving the skills of the leadership of the sectoral and territorial sectors of the economy and taking measures to mobilize the deployment of the economy and ensure its functioning in wartime conditions, in carrying out restoration work;
Improving the interaction between government bodies at various levels, officials for the mobilization deployment of the economy and its work in wartime conditions, etc.
If necessary, other tasks can be solved, up to the production of prototype weapons and military equipment, other products for military and civilian purposes (release of established batches).
23. Advanced training of workers of mobilization bodies.
Since 1995, active training of personnel in the field of mobilization work has been carried out. There are advanced training courses at branch academies and institutes. On the basis of the Academy of Civil Protection, the department of special training, on the territory of which you are currently located, conducts retraining and advanced training of specialists. It is becoming a practice of annual meetings with the heads of mobilization bodies of the constituent entities of the Russian Federation with the participation of specialists from the Ministry of Economic Development and Trade, the Government of the Russian Federation and the GUSP.
24. The international cooperation in the field of mobilization training and mobilization.
The main areas of cooperation between the Russian Federation and the CIS member states in the field of mobilization training are:
creation of a system of interstate cooperation and the conclusion of agreements with the CIS member states in military area, in the field of mobilization preparation of the economy, as well as cooperation and interaction of public authorities;
· coordination of mobilization plans for the economy in terms of determining the volume of mutual deliveries of weapons, military equipment and other materiel;
· advanced training of specialists in the field of mobilization training;
· holding meetings, conferences, consultations and meetings on a bilateral and multilateral basis.
As mentioned above, the starting point for mobilization planning in industry was the study mobilization request of NPO, during which the real possibilities of its satisfaction were studied, the possible technical base of military production was identified, the state and location of energy and raw materials resources, the conditions for transporting goods with the outbreak of war were assessed, the conditions for mobilizing industry in the required types, sizes and terms were analyzed. As a result of the study of the mob application, a decision was made to place it in the industry, which was then formalized in the form mobilization tasks.
Mob tasks imposed obligations on industry to prepare in peacetime such production capacities that would ensure the fulfillment of the wartime production program. In other words, they contained an orientation towards the development of industry in accordance with the needs of a future war.
The next stage of work was the organization of logistics for mob tasks, which included:
- distribution of material resources and monetary allocations;
- planning of capital construction;
- development of measures to train industrial personnel, supply enterprises with additional equipment, raw materials, tools, etc.
Mobilization planning in industry was based on the principles of decentralization of mobilization work by branches and territories, on the greatest possible alienation of civilian industry resources for the needs of the military, and on broad cooperation in the production of military products.
The need for decentralization of mobwork was due to the large territorial dispersion of numerous enterprises. The principle of decentralization meant that mob work should permeate all links of industry from top to bottom, both along the sectoral line - the People's Commissariat, Central Committee, trust, enterprise, and territorially - along the lines of republican, regional, district moborgans with the provision of sufficient independence in the actions of individual enterprises and moborgans. Most of enterprises was allocated to the jurisdiction of regional and district government bodies, leaving only a small group of plants that were of particular defense importance in direct subordination to the central authorities. Coordination of dispersed efforts, their unification and direction to common purpose carried out by one central body of general management.
The widespread involvement of civilian industry in the production of military products stemmed from the premise that only a mobilized civilian industry is capable of imparting a mass character to military production. In other words, industry must be prepared for war in the same way as the army; it is necessary to have regular troops (military industry) and well-prepared mass replacements (civilian industry).
The basis of mobilization planning was the development mobilization plans(hereinafter MP) in all sectors of industry. The MP of the enterprise was compiled on the basis of the received mob task and the plan for defense construction. He was supposed to ensure a quick transition of the enterprise to work according to the wartime schedule. The MP was an operational action plan for the period of deployment and for the first year of the war. Its development included the calculation of the required equipment, space, labor, raw materials and tools, the preparation of auxiliary plans for the rearrangement of equipment, its repair, a new placement of personnel, as well as determining the possible timing of the mobilization of the enterprise.
In direct dependence on the terms of mobilization were the Ministry of Health of industry. For long periods of mobilization, large MWs were also needed, which was unprofitable and burdensome for the state.
The Ministry of Health of industry (stocks of raw materials, semi-finished products, equipment, tools, fixtures, etc.) were intended to ensure a quick and systematic transition of enterprises to work according to the wartime program and as a guarantee of uninterrupted operation during a period of transport difficulties. Their sizes had economic limits. With planned supply, they had to meet the needs of production from the moment mobilization announcements and before the start of planned deliveries of raw materials.
MZ of especially scarce materials (non-ferrous metals, ferroalloys, imported items) were accumulated, as a rule, for the first year of the war, and for certain types of materials for a longer period. At military factories that had the task of starting mass production of products according to the mob plan immediately after the announcement of mobilization, the MZ of semi-finished products (parts, assemblies, assemblies) were created for the period of complete mobilization of supplier factories, plus the time for delivery of goods from them. Consequently, the MH of military factories were significantly larger than those of civilian enterprises. If at the latter, irreducible stocks of starting materials were supposed to be kept at the level of a three-month production requirement, then at military plants, MOHs were created within a six-month requirement.
The size of the MOH, which was actually maintained at the enterprises in peacetime, was limited by material funds and monetary limits allocated for their backlog. Since this was associated with large unproductive expenditures of money and material resources, an acute shortage of which was felt throughout the entire pre-war period, the limits on the MH were usually cut, were much lower than the need, so stocks accumulated extremely slowly and did not reach the established norms.
Typically, the most important constituent parts mobilization plan of the enterprise were:
- the production program for the first year of the war for all nomenclatures of the mob task, as well as for semi-finished products and parts specified in the order of cooperation;
- developed technological process and technical conditions for all products of the mob task;
- a plan for the organization and deployment of production according to the wartime schedule (mobile tasks for workshops, redevelopment of equipment, redistribution of labor, organization of product quality control, etc.);
- provision of the task with labor force, engineering and technical resources, material supplies (MH and carry-over stocks of raw materials, tools, semi-finished products, own resources of the enterprise);
- providing the mobile task with intra-factory transport and storage facilities, electricity, steam and water;
- pre-orders to suppliers;
- possible terms of mobilization deployment and organization of air defense of the enterprise.
The MPs of the head plants additionally included issues arising from their duties in relation to supplying plants.
The elements of the MP of the enterprise also included a mobile schedule and a mobile application, which regulated who, when and what should be done after the announcement of mobilization, as well as different kind applications for financial support. Mob departments (mob sectors) of enterprises submitted applications and plans for the supply of products according to nomenclatures to their central offices and to district mob bodies, where they were summed up and transferred through the authorities to the people's commissariats, to regional and republican mob bodies. Based on the materials of the people's commissariats, the central moborgan at the Supreme Economic Council was consolidated MT of industry.
The consolidated MP of industry was a list of monthly deliveries of military products (by nomenclatures, enterprises and their groups) in the first war year. As an application to it, it was developed overall plan measures for the material and technical support of the consolidated MP (providing domestic and imported raw materials, equipment, tools, labor, energy, transportation, surrogating and replacing imported materials with domestic ones, organizing a supply system, attaching enterprises to areas of raw materials and to territorial supply organizations, etc. ).
The consolidated MT of the industry reflected only the opportunities taken into account for the development of the NPO's mob application, which, however, could differ significantly from the real opportunities. Everything depended on how skillfully and fully they were identified and taken into account, which, by the way, required serious technical knowledge and extensive production experience.
The consolidated MP developed by the industry was submitted to NPOs to agree on the timing and volume of industrial supplies, defense construction and its deployment, the amount of appropriations for defense construction, imports and financing of the mobile plan as a whole.
Mutual claims that arose at the same time were resolved by the government when the plan was approved.
The MP for industry, approved by the government, served as the basis for developing a supply plan for the Armed Forces for the first year of the war, which ended the cycle of mobilization planning. Its origins were the operational plan for conducting a future war and the plan for its material support (the operational-material plan of the war), on the basis of which the mob applications of NGOs and the MP industry were developed. The latter, in turn, provided the necessary starting data for drawing up a supply plan for the Armed Forces, which was integral part operational and material plan. Thus, the close connection and interdependence of the MT of industry and the operational-material plan of a future war is revealed.
The control of the mobilization readiness of enterprises was carried out through their direct subordination (the highest branch and territorial moborgans), as well as the central departments of NGOs, which included special industrial inspectorates. In addition, military representatives of enterprises who had access to mob work were involved in control. The main control methods were periodic inspections and partial trial mobilizations of industry.
The source of information:
"Artillery supply in the Great Patriotic war 1941-45", Moscow-Tula, GAU publishing house, 1977
10) creation and preservation of the insurance fund of medical records;
11) preparation and organization of the rationed supply of the population with medicines and property, its medical care during the period of mobilization and in wartime;
12) creation in accordance with the established procedure of reserve control points of healthcare institutions and preparation of these control points for work in wartime conditions;
13) training of citizens in military specialties for the recruitment of medical institutions and units of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations during the period of mobilization and in wartime;
14) reservation for the period of mobilization and for wartime of medical specialists who are in the reserve of the Armed Forces of the Russian Federation, federal executive bodies with a reserve (hereinafter referred to as citizens who are in reserve), and working in institutions and structural divisions of health care;
15) conducting exercises and trainings on mobilization deployment and implementation of mobilization plans;
16) advanced training of medical workers of mobilization bodies;
Periods of functioning of the system of mobilization measures:
Peaceful time - mobilization training .
Transition from peacetime to wartime - mobilization .
War time - fulfillment of plans for the accounting year .
Transition from wartime to peacetime - demobilization .
Basic concepts of mobilization training
Mobilization preparation.
Let me remind you again that
Mobilization training in the Russian Federation is understood as a set of activities carried out in peacetime, for the advance preparation of the economy of the Russian Federation, the economy of the constituent entities of the Russian Federation and the economy of municipalities, the training of state authorities, local governments and organizations, the training of the Armed Forces of the Russian Federation, other troops , military formations, bodies and special formations created in accordance with the Federal Law "On Defense" to ensure the protection of the state from an armed attack and to meet the needs of the state and the needs of the population in wartime.
=== Slide #16 ===
Basic provisions, principles and content of mobilization training in health care.
Preparation of the healthcare management system for sustainable functioning during the period of transfer to work under martial law and in wartime;
Creation, improvement and effective functioning of the system of mobilization training of medical administration bodies, as well as medical institutions and units that have mobilization tasks;
Optimization and development of the required mobilization capacities and facilities;
Creation, accumulation, preservation and renewal of stocks of material resources in the mobilization and state reserves;
Creation and preservation of the insurance fund of design and technical medical documentation for wartime;
Preservation and development of healthcare facilities necessary for its sustainable functioning and survival of the population in wartime;
Development and improvement of the regulatory legal framework for mobilization training and transfer of healthcare institutions of the Russian Federation, constituent entities of the Russian Federation and municipalities from peacetime to wartime conditions.
Medical executive authorities of the constituent entities of the Russian Federation and local governments within their powers (Article 8):
1) organize and provide mobilization training and mobilization of medical personnel;
2) manage the mobilization preparation of municipalities and organizations whose activities are related to the activities of these bodies or which are under their jurisdiction;
3) ensure the implementation of Federal laws, regulatory legal acts of the President of the Russian Federation, regulatory legal acts of the Government of the Russian Federation in the field of mobilization training and mobilization of medical personnel;
5) develop mobilization plans for government bodies, healthcare institutions, special medical units;
6) carry out activities for the mobilization preparation of healthcare institutions of the constituent entities of the Russian Federation and municipalities;
7) carry out, in cooperation with the federal executive authorities, activities to ensure the implementation of mobilization plans;
8) conclude agreements (contracts) with organizations on the supply of medical products, work, allocation of forces and means, on the provision of services in order to ensure mobilization training and mobilization of healthcare institutions of the constituent entities of the Russian Federation and municipalities;
9) when mobilization is announced, they take measures to transfer healthcare institutions of the constituent entities of the Russian Federation and the economy of municipalities to work in wartime conditions;
10) in case of insolvency (bankruptcy) of organizations that have mobilization tasks (orders), take measures to transfer these tasks (orders) to other organizations whose activities are related to the activities of these bodies or which are within their jurisdiction;
11) assist military commissariats in their mobilization work in peacetime and when mobilization is announced;
13) organize and ensure military registration and reservation for the period of mobilization and for wartime of medical personnel who are in reserve and work in state authorities of the constituent entities of the Russian Federation, local governments and organizations whose activities are related to the activities of these bodies or which are in the field their maintenance, provide reporting on booking in the manner determined by the Government of the Russian Federation;
14) submit proposals to state authorities on improving mobilization training and mobilization;
15) ensure the provision of military commissariats with information on the registration of healthcare institutions.
=== Slide #17 ===
Health institutions are required(Article 9):
1) organize and conduct activities to ensure their mobilization readiness;
2) create mobilization bodies or appoint employees performing the functions of mobilization bodies (hereinafter referred to as mobilization workers);
3) develop mobilization plans within their powers;
4) to carry out activities for the preparation of production in order to fulfill mobilization tasks (orders) during the period of mobilization and in wartime;
5) carry out mobilization tasks (orders) in accordance with the concluded agreements (contracts) in order to ensure mobilization training and mobilization;
6) when mobilization is announced, take measures to transfer the institution to work in wartime conditions;
7) to assist the military commissariats in their mobilization work in peacetime and when mobilization is announced;
8) ensure timely notification and appearance of citizens subject to conscription for military service for mobilization and who are in labor relations with them, at assembly points or military units;
9) ensure the supply of medical equipment to assembly points or military units in accordance with mobilization plans;
10) provide, in accordance with the legislation of the Russian Federation, buildings, structures, communications, land plots, transport and other material means in accordance with mobilization plans with compensation by the state for the losses incurred by them in the manner determined by the Government of the Russian Federation;
11) create military registration units, carry out work on military registration and booking for the period of mobilization and in wartime, medical and other personnel who are in the reserve and working in these organizations, ensure the submission of reporting on booking.
According to article 10, citizens are required to:
1) appear on a call to the military commissariats to determine their mission during the period of mobilization and in wartime;
2) comply with the requirements set forth in the mobilization orders received by them, summonses and orders of military commissars;
3) to provide, in accordance with the legislation of the Russian Federation, in wartime, for the purpose of ensuring the defense of the country and the security of the state, buildings, structures, vehicles and other property owned by them, with compensation by the state for the losses incurred by them in the manner determined by the Government of the Russian Federation.
=== Slide #19 ===
Mobilization
Mobilization in the Russian Federation is understood as a set of measures to transfer the economy of the Russian Federation, the economy of the constituent entities of the Russian Federation and the economy of municipalities, the transfer of state authorities, local governments and organizations to work in wartime, the transfer of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations on the organization and composition of wartime. Mobilization in the Russian Federation can be general or partial. General mobilization covers the entire economy and is carried out throughout the country. With partial mobilization, a part of the Armed Forces of the Russian Federation is mobilized in a certain theater (theaters) of military operations, in the regions of the country.
Depending on the conditions of the situation, mobilization can be open or covert. Open mobilization is carried out, as a rule, when a war is suddenly unleashed by an aggressor or when there is a direct threat of his attack. Covert mobilization is carried out under the guise of ordinary measures of operational and mobilization training of troops (forces) without disclosing the real purpose of the measures being taken.
Mobilization plan
The mobilization plan is a set of documents that reflects all the main activities that ensure the systematic and timely implementation of mobilization tasks.
It is developed in peacetime, taking into account the specific features of local conditions, as well as the possible situation of the mobilization period, and must meet the following requirements:
Reflect the content, volume and order of the work performed, ensure the organization and timeliness of their implementation;
To have a clear coordination and linkage of events in terms of time and place of their holding;
Determine the need for forces and means necessary for the implementation of each event;
Determine the tasks of the heads and executors of the mobilization bodies for all periods of preparation and mobilization deployment;
To provide the heads of health authorities with the data necessary for the implementation of a clear and continuous management of the transfer to work in wartime conditions, the mobilization of special forces (formations) and their preparation for work.
=== Slide #20 ===
Martial law
Martial law is understood as a special legal regime introduced on the territory of the Russian Federation or in its individual areas in accordance with the Constitution of the Russian Federation by the President of the Russian Federation in the event of aggression against the Russian Federation or an immediate threat of aggression.
The purpose of introducing martial law is to create conditions for repelling or preventing aggression against the Russian Federation.
The period of martial law begins with the date and time of the commencement of martial law, which are established by the decree of the President of the Russian Federation on the introduction of martial law, and ends with the date and time of the cancellation (termination) of martial law.
=== Slide #21 ===
State of War
A state of war is declared by federal law in the event of an armed attack on the Russian Federation by another state or a group of states, as well as if it is necessary to comply with international treaties of the Russian Federation.
War time
Wartime begins from the moment a state of war is declared or the actual start of hostilities and expires from the moment the cessation of hostilities is announced, but not earlier than their actual cessation.
=== Slide #22 ===
Mobilization tasks (orders)
Mobilization tasks (orders) - tasks for the supply of products (works, services) in the accounting year for state needs as part of the mobilization plan for the economy of the Russian Federation, established by the Government of the Russian Federation, federal executive authorities and executive authorities of the constituent entities of the Russian Federation and placed in the form of orders on a contractual (contractual) basis at the expense of budgetary sources of financing in organizations (enterprises) - suppliers, including organizations (enterprises) involved in the implementation of these orders through cooperation.
A conditionally taken year, the state of the economy of which, the moral-political, psychological and military training of the country's population for a given period of time are taken as starting indicators for the development of a mobilization task, is considered an accounting year for the period of time until the introduction of the next accounting year. A new accounting year is introduced with a change in production capacity, mobilization capacity of transport, communications, healthcare, agriculture and other sectors of the country's economy. Mobilization tasks for the accounting year are introduced by a decree of the Government of the Russian Federation.
Tasks (orders) for measures of mobilization preparation of the economy - tasks performed in peacetime in order to prepare organizations (enterprises) - suppliers for mobilization deployment and fulfillment of mobilization tasks (orders) established by them and placed in these organizations (at enterprises) in the form of orders for on a contractual (contractual) basis at the expense of budgetary sources of financing.
=== Slide #23 ===
Mobilization capacities
Mobilization capacities (objects) - capacities (objects), the maximum (additional) use of which, after the completion of the period of mobilization deployment and the transition of the economy to a mode of operation in wartime conditions, ensures the fulfillment of mobilization tasks.
State customers
State customers for the supply of products (works, services) for federal state needs, according to the accounting year, are federal executive bodies determined by a decree of the Government of the Russian Federation.
State customers for measures of mobilization preparation of the economy are federal executive bodies and organizations determined by a decree of the Government of the Russian Federation.
Organizations - prime contractors - organizations defined by a decree of the Government of the Russian Federation as prime contractors for measures of mobilization preparation of the economy, ensuring the fulfillment of mobilization tasks (orders) for state needs, which are associations of enterprises that have mobilization tasks (orders), or perform coordinating functions between federal bodies executive power and enterprises that have mobilization tasks (orders).
Organizations (enterprises) - suppliers (consumers) - organizations (enterprises) that have mobilization tasks (orders), supply (consume through cooperation) products (works, services) in the billing year.
State reserve
The state reserve is a special federal (all-Russian) stock of material assets intended for use for the purposes and in the manner prescribed by the Federal Law "On the State Material Reserve".
The composition of the state reserve includes stocks of material assets for:
Mobilization needs of the Russian Federation;
Ensuring priority work in the aftermath of emergency situations;
Providing state support to various sectors of the economy in order to stabilize it in case of temporary supply disruptions the most important types raw materials and fuel and energy resources, food in the event of imbalances between supply and demand in the domestic market;
Providing humanitarian assistance, regulating the impact on the market.
The structure of the state reserve system, the procedure for managing the state reserve, the nomenclature of material assets in the state reserve and the norms for their accumulation, the procedure for developing these nomenclature and norms are established and determined by the Government of the Russian Federation.
=== Slide #24 ===
Mobilization reserve
The mobilization reserve is a federal stock of material assets, which is under the exclusive jurisdiction of the Government of the Russian Federation, is not subject to privatization, sale as part of the property of debtor enterprises, cannot be used as collateral and is used in cases provided for by the Federal Law "On the State Material Reserve".
The reserves of the mobilization reserve, regardless of their location, are federal property and are created for the mobilization needs of the Russian Federation; they are part of the state reserve.
The mobilization reserve is accumulated in peacetime by enterprises, institutions and organizations, regardless of the form of ownership and departmental subordination - the executors of the mobilization plan for the economy of the Russian Federation in accordance with the mobilization tasks established by them.
Irreducible stock of the state reserve
As part of the state reserve, an irreducible stock of material assets is formed (constantly maintained storage volume).
The nomenclature and volume of material assets to be stored in the irreducible reserve of the state reserve, as well as the procedure for using the irreducible reserve, are established by the Government of the Russian Federation.
Enterprises that are of interest to the state in terms of mobilization training can receive the appropriate task at any time. However, during the period of the draft campaign (the spring campaign started on April 1, 2011), the probability of getting it may increase. How to take into account mobilization costs - in the article.
Responsibilities of enterprises for mobilization preparation
According to Article 1 of the Federal Law of February 26, 1997 No. 31-FZ "On mobilization training ..." (hereinafter - Law No. 31-FZ), mobilization training is a set of activities carried out in peacetime with the aim of early preparedness:- to protect the state from armed attack;
- to meet the needs of the state and the population in wartime.
At the same time, Article 9 of Law No. 31-FZ imposes certain obligations on enterprises of any form of ownership, which they must bear as part of mobilization training. For example, to carry out mobilization tasks in accordance with the concluded agreements. Moreover, the plant does not have the right to refuse to conclude such an agreement if its capabilities allow it to fulfill the mobilization task. Contracts are concluded with the competent federal and regional state authorities and local governments (subclause 7, clause 1, article 7, subclause 8, clause 1, article 8 of Law No. 31-FZ).
In the mobilization task, enterprises may be required to carry out, for example, activities:
- on the creation and preservation of mobilization capacities and facilities (subclause 11, clause 3, article 2 of Law No. 31-FZ);
- on the creation, preservation and renewal of stocks of material assets of the mobilization and state reserves (subclause 14, clause 3, article 2 of Law No. 31-FZ). It is possible to create such a reserve, for example, from the products produced by the enterprise itself, which have a mobilization value.
Sources of financing
Work on mobilization preparation is financed from the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets (Article 14 of Law No. 31FZ). If the enterprise spent its resources, then these costs should be reimbursed from the appropriate budget.Nevertheless, many factories finance a significant part of the costs of mobilization training at their own expense without compensation from the budget (clause 2, article 14 of Law No. 31-FZ). This is done in consultation with the relevant government bodies authorities and local self-government bodies with which contracts are concluded for the implementation of mobilization tasks.
Income and expenses in tax accounting
The costs of carrying out work on mobilization preparation, which are not compensated from the budget, are taken into account in non-operating expenses (subclause 17, clause 1, article 265 of the Tax Code of the Russian Federation). This applies, among other things, to the costs of maintaining mobilization facilities, which are partially used in production.Fulfilling mobilization tasks, enterprises often acquire new fixed assets or modernize (reconstruct) existing ones. According to officials of the financial department, such costs are included in expenses through depreciation (letter of the Ministry of Finance of Russia dated October 25, 2005 No. 03-03-04 / 1/291).
However, courts disagree with this approach. Subparagraph 17 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation does not divide work on mobilization preparation into capital and non-capital. Other provisions of Chapter 25 of the Tax Code of the Russian Federation, which do not allow the attribution of capital costs to non-operating expenses, do not apply in this case.
Consequently, mobilization expenditures of a capital nature reduce the tax base in the period they are made. And you don’t need to charge depreciation (decisions of the Federal Antimonopoly Service of the Moscow District of July 16, 2010 No. KA-A40 / 7234-10, FAS of the Ural District of July 22, 2009 No. F09-5230 / 09-S3, FAS Northwestern District dated May 8, 2008 No. А66-7761/2006).
The amounts of budgetary compensation in the income of the enterprise are not taken into account. The basis is Article 41 of the Tax Code of the Russian Federation. Since such payments cannot be considered an economic benefit. In this case, they only reimburse the costs of the enterprise for mobilization training.
Income and expenses in accounting
The costs of factories for mobilization training (both compensated from the budget and not) are included in other expenses on the basis of, which was approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n. Please note: this applies to all mobilization costs, including those reimbursed from the budget.Here we note that the amounts of compensation for mobilization costs from the budget are taken into account as targeted funding.
As the corresponding costs are incurred, the funds target financing written off to increase other income of the enterprise.
Thus, the accounting and tax accounting of income and expenses in connection with mobilization preparation differs significantly. In this regard, a permanent tax asset and a permanent tax liability are formed in accounting, which is approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n).
However, their values are the same and the cumulative impact on current income tax is zero (). Therefore, based on the principle of rationality, the enterprise has the right not to reflect these assets and liabilities in accounting.
Example.
On the balance sheet of JSC "Azotmash" in the composition of fixed assets there are objects of mobilization purpose, partially used in production.In March 2011, the company repaired them by contract in the amount of 700,000 rubles. The repair and its cost are coordinated with the competent state authority.
In April 2011, the budget compensated the enterprise for part of the costs in the amount of 400,000 rubles. The remaining expenses (300,000 rubles) are not compensated.
The accountant of OAO Azotmash made the following entries.
In March 2011:
DEBIT 76 CREDIT 86
- 400,000 rubles. - reflects the budgetary obligations to compensate for the costs of the enterprise;
DEBIT 91 CREDIT 60
— 700,000 rubles. - reflects the cost of repairing mobilization facilities;
DEBIT 60 CREDIT 51
— 700,000 rubles. - paid to the contractor for repair work;
DEBIT 86 CREDIT 91
- 400,000 rubles. - the amount of budgetary compensation is attributed to other income.
In April 2011:
DEBIT 51 CREDIT 76
- 400,000 rubles. - received funds from the budget.
The company has the right to include 300,000 rubles in tax expenses. (700,000 - 400,000). Savings on income tax will amount to 60,000 rubles. (300,000 rubles H 20%).
Documentary confirmation
Any expenses of the enterprise must be documented. This is established by paragraph 1 of Article 252 of the Tax Code of the Russian Federation.In particular, expenses can be confirmed by primary accounting documents drawn up in accordance with the legislation of the Russian Federation on accounting. As well as documents that indirectly testify to the expenses incurred.
— Regulations on the procedure for economic stimulation of the mobilization preparation of the economy, which was approved by the Ministry of Economic Development of Russia, the Ministry of Finance of Russia, the Ministry of Taxation of Russia on December 2, 2002 No. GG-181, No. 13-6-5 / 9564, No. BG-18-01 / 3.
In accordance with these documents, in order to confirm mobilization expenses, you must have:
- an agreement on the fulfillment of a mobilization task;
— a mobilization plan agreed with the authority and a list of works financed by the enterprise for mobilization preparation;
- Estimate of the costs of carrying out these works.
However, as the Ministry of Finance of Russia rightly notes, the Tax Code of the Russian Federation does not contain a list of documents that must be drawn up during mobilization preparation. There are also no special requirements for the content of such documents. In addition, the above Recommendations and Regulations do not apply to regulatory legal acts adopted in accordance with Article 4 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated January 14, 2011 No. 03-03-06 / 1/12, dated August 3, 2010 No. 03-03-05/175).
Thus, the general rules apply to the documentary evidence of the costs of mobilization training. This means that for their recognition in tax accounting, an agreement on the fulfillment of a mobilization task, as well as primary accounting documents and other documents that indirectly confirm the costs incurred, is sufficient. If the contract does not clearly indicate what specific work should be done, it is still recommended to draw up and agree on a mobilization plan and (or) a list of works.
Important to remember
An enterprise has no right to refuse a mobilization task if it is able to fulfill it. To do this, the enterprise is obliged to conclude an appropriate agreement with the competent state authority or local government. By agreement with them, part of the costs of mobilization training can be financed by the enterprise at its own expense without compensation from the budget. At the same time, unreimbursed expenses reduce both accounting and tax profits. Documentary confirmation of the costs of mobilization training occurs in the generally established manner. The article was published in the journal "Accounting in production" No. 5, May 2011.