Ìèíçäðàâ ÐÔ: Ïðèêàç îò 19.07.1999 N 286
Óòâåðæäåí 19.07.1999
ÎÁ ÓÒÂÅÐÆÄÅÍÈÈ ÍÎÐÌ ÅÑÒÅÑÒÂÅÍÍÎÉ ÓÁÛËÈ ËÅÊÀÐÑÒÂÅÍÍÛÕ ÑÐÅÄÑÒÂ È ÄÐÓÃÈÕ ÌÅÄÈÖÈÍÑÊÈÕ ÒÎÂÀÐΠ ÀÏÒÅ×ÍÛÕ Ó×ÐÅÆÄÅÍÈßÕ ÍÅÇÀÂÈÑÈÌÎ ÎÒ ÎÐÃÀÍÈÇÀÖÈÎÍÍÎ - ÏÐÀÂÎÂÎÉ ÔÎÐÌÛ
Ñêà÷àòü (7,7 Êá)

           ÌÈÍÈÑÒÅÐÑÒÂÎ ÇÄÐÀÂÎÎÕÐÀÍÅÍÈß ÐÎÑÑÈÉÑÊÎÉ ÔÅÄÅÐÀÖÈÈ

 

                                ÏÐÈÊÀÇ

                       îò 19 èþëÿ 1999 ã. N 286

 

                ÎÁ ÓÒÂÅÐÆÄÅÍÈÈ ÍÎÐÌ ÅÑÒÅÑÒÂÅÍÍÎÉ ÓÁÛËÈ

          ËÅÊÀÐÑÒÂÅÍÍÛÕ ÑÐÅÄÑÒÂ È ÄÐÓÃÈÕ ÌÅÄÈÖÈÍÑÊÈÕ ÒÎÂÀÐÎÂ

          ÀÏÒÅ×ÍÛÕ Ó×ÐÅÆÄÅÍÈßÕ ÍÅÇÀÂÈÑÈÌÎ ÎÒ ÎÐÃÀÍÈÇÀÖÈÎÍÍÎ -

                            ÏÐÀÂÎÂÎÉ ÔÎÐÌÛ

 

       Â öåëÿõ   ñíèæåíèÿ   íåïðîèçâîäèòåëüíûõ   ïîòåðü  è  ïîâûøåíèÿ

   îòâåòñòâåííîñòè çà ñîõðàííîñòü òîâàðíî - ìàòåðèàëüíûõ öåííîñòåé  â

   àïòå÷íûõ ó÷ðåæäåíèÿõ íåçàâèñèìî îò îðãàíèçàöèîííî - ïðàâîâîé ôîðìû

   ïðèêàçûâàþ:

       1. Ââåñòè â äåéñòâèå ñ 1 àâãóñòà 1999 ã.:

       1.1. Íîðìû åñòåñòâåííîé óáûëè ëåêàðñòâåííûõ ñðåäñòâ  è  äðóãèõ

   ìåäèöèíñêèõ òîâàðîâ   â   àïòå÷íûõ   ó÷ðåæäåíèÿõ   íåçàâèñèìî   îò

   îðãàíèçàöèîííî - ïðàâîâîé ôîðìû (Ïðèëîæåíèå 1).

       1.2. Èíñòðóêöèþ   ïî   ïðèìåíåíèþ   íîðì   åñòåñòâåííîé  óáûëè

   ëåêàðñòâåííûõ ñðåäñòâ è  äðóãèõ  ìåäèöèíñêèõ  òîâàðîâ  â  àïòå÷íûõ

   ó÷ðåæäåíèÿõ   íåçàâèñèìî   îò   îðãàíèçàöèîííî  -  ïðàâîâîé  ôîðìû

   (Ïðèëîæåíèå 2).

       2. Ðóêîâîäèòåëÿì   îðãàíîâ   óïðàâëåíèÿ   çäðàâîîõðàíåíèåì   è

   ôàðìàöåâòè÷åñêîé (àïòå÷íîé) ñëóæáîé ñóáúåêòîâ Ðîññèéñêîé Ôåäåðàöèè

   ïðèíÿòü ê ðóêîâîäñòâó è èñïîëíåíèþ óòâåðæäåííûå íàñòîÿùèì Ïðèêàçîì

   Íîðìû åñòåñòâåííîé   óáûëè   ëåêàðñòâåííûõ   ñðåäñòâ   è    äðóãèõ

   ìåäèöèíñêèõ òîâàðîâ,   à   òàêæå  Èíñòðóêöèþ  ïî  ïðèìåíåíèþ  íîðì

   åñòåñòâåííîé óáûëè  ëåêàðñòâåííûõ  ñðåäñòâ  è  äðóãèõ  ìåäèöèíñêèõ

   òîâàðîâ â  àïòå÷íûõ  ó÷ðåæäåíèÿõ  íåçàâèñèìî  îò  îðãàíèçàöèîííî -

   ïðàâîâîé ôîðìû.

       3.  Ñ÷èòàòü íå äåéñòâóþùèìè íà òåððèòîðèè Ðîññèéñêîé Ôåäåðàöèè

   Ïðèëîæåíèÿ 1,  2,  4 Ïðèêàçà Ìèíèñòåðñòâà çäðàâîîõðàíåíèÿ ÑÑÑÐ "Îá

   óòâåðæäåíèè   íîðì   åñòåñòâåííîé   óáûëè   ìåäèêàìåíòîâ,    âàòû,

   ìåäèöèíñêèõ   ïèÿâîê   è  ñòåêëÿííîé  àïòå÷íîé  ïîñóäû  â àïòå÷íûõ

   ó÷ðåæäåíèÿõ è Èíñòðóêöèþ  ïî  èõ ïðèìåíåíèþ" îò 26 äåêàáðÿ 1986 ã.

   N 1689   è Ïðèêàç  Ìèíèñòåðñòâà  çäðàâîîõðàíåíèÿ  ÑÑÑР "Π íîðìàõ

   åñòåñòâåííîé  óáûëè íà ïðåäìåòû î÷êîâîé îïòèêè" îò 5 ìàðòà 1952 ã.

   N 243.

       4. Êîíòðîëü  çà  èñïîëíåíèåì  íàñòîÿùåãî  Ïðèêàçà âîçëîæèòü íà

   çàìåñòèòåëÿ Ìèíèñòðà Áóäàðèíà Ñ.Ñ.

 

                                                              Ìèíèñòð

                                                         Þ.Ë.ØÅÂ×ÅÍÊÎ

 

 

                                                         Ïðèëîæåíèå 1

 

                                                           Óòâåðæäåíî

                                                Ïðèêàçîì Ìèíèñòåðñòâà

                                                      çäðàâîîõðàíåíèÿ

                                                 Ðîññèéñêîé Ôåäåðàöèè

                                                    îò 19.07.99 N 286

 

                                                            Óòâåðæäàþ

                                                 çàìåñòèòåëü ìèíèñòðà

                                                      çäðàâîîõðàíåíèÿ

                                                 Ðîññèéñêîé Ôåäåðàöèè

                                                          Ñ.Ñ.ÁÓÄÀÐÈÍ

                                                 07.05.99 N 2510/5203

 

                                                          Ñîãëàñîâàíî

 

                                        çàìåñòèòåëü ìèíèñòðà ôèíàíñîâ

                                                 Ðîññèéñêîé Ôåäåðàöèè

                                                          Ì.À.ÌÎÒÎÐÈÍ

                                                             10.06.99

 

                                       çàìåñòèòåëü ìèíèñòðà ýêîíîìèêè

                                                 Ðîññèéñêîé Ôåäåðàöèè

                                                          À.Â.ØÀÐÎÍÎÂ

                                                             27.05.99

 

                                 ÍÎÐÌÛ

               ÅÑÒÅÑÒÂÅÍÍÎÉ ÓÁÛËÈ ËÅÊÀÐÑÒÂÅÍÍÛÕ ÑÐÅÄÑÒÂ

          È ÄÐÓÃÈÕ ÌÅÄÈÖÈÍÑÊÈÕ ÒÎÂÀÐΠ ÀÏÒÅ×ÍÛÕ Ó×ÐÅÆÄÅÍÈßÕ

             ÍÅÇÀÂÈÑÈÌÎ ÎÒ ÎÐÃÀÍÈÇÀÖÈÎÍÍÎ - ÏÐÀÂÎÂÎÉ ÔÎÐÌÛ

 

   ------------------------------------------------------------------

   | N  |              Ïîêàçàòåëü               |Íîðìû åñòåñòâåííîé |

   |ï/ï |                                       |      óáûëè, %     |

   |----+---------------------------------------+-------------------|

   | 1  |                  2                    |         3         |

   |----+---------------------------------------+-------------------|

   |1.  |ËÅÊÀÐÑÒÂÅÍÍÛÅ ÑÐÅÄÑÒÂÀ                 |                   |

   |    |                                       |                   |

   |1.1.|Èçãîòîâëåíèå ëåêàðñòâåííûõ  ñðåäñòâ  ïî|       1,80        |

   |    |ðåöåïòàì è    òðåáîâàíèÿì    ó÷ðåæäåíèé|                   |

   |    |çäðàâîîõðàíåíèÿ,         âíóòðèàïòå÷íîé|                   |

   |    |çàãîòîâêå è ôàñîâêå                    |                   |

   |    |                                       |                   |

   |1.2.|Èçãîòîâëåíèå            ãîìåîïàòè÷åñêèõ|       0,80        |

   |    |ëåêàðñòâåííûõ ñðåäñòâ                  |                   |

   |    |                                       |                   |

   |1.3.|Îòâåøèâàíèå è  îòìåðèâàíèå ìåäèêàìåíòîâ|       0,65        |

   |    |â àïòå÷íóþ  òàðó   áåç   äîïîëíèòåëüíûõ|                   |

   |    |òåõíîëîãè÷åñêèõ îïåðàöèé   (ñìåøèâàíèå,|                   |

   |    |ðàñòâîðåíèå, ðàçäåëåíèå íà äîçû)       |                   |

   |    |                                       |                   |

   |2.  |ÍÀÐÊÎÒÈ×ÅÑÊÈÅ ÑÐÅÄÑÒÂÀ,    ÏÑÈÕÎÒÐÎÏÍÛÅ|                   |

   |    |ÂÅÙÅÑÒÂÀ È ÈÕ ÏÐÅÊÓÐÑÎÐÛ, ËÅÊÀÐÑÒÂÅÍÍÛÅ|                   |

   |    |ÑÐÅÄÑÒÂÀ ÑÏÈÑÊΠ     ÏÊÊÍ,      ÄÐÓÃÈÅ|                   |

   |    |ËÅÊÀÐÑÒÂÅÍÍÛÅ ÑÐÅÄÑÒÂÀ,      ÏÎÄËÅÆÀÙÈÅ|                   |

   |    |ÏÐÅÄÌÅÒÍÎ - ÊÎËÈ×ÅÑÒÂÅÍÍÎÌÓ Ó×ÅÒÓ      |                   |

   |    |                                       |                   |

   |2.1.|Èíäèâèäóàëüíîå             èçãîòîâëåíèå|       0,95        |

   |    |ëåêàðñòâåííûõ ñðåäñòâ  ïî  ðåöåïòàì   è|                   |

   |    |òðåáîâàíèÿì ó÷ðåæäåíèé çäðàâîîõðàíåíèÿ,|                   |

   |    |â òîì ÷èñëå ïî ãîìåîïàòè÷åñêèì ïðîïèñÿì|                   |

   |    |                                       |                   |

   |2.2.|Îòâåøèâàíèå è îòìåðèâàíèå èõ â àïòå÷íóþ|       0,4         |

   |    |òàðó áåç äîïîëíèòåëüíûõ òåõíîëîãè÷åñêèõ|                   |

   |    |îïåðàöèé (ñìåøèâàíèå,      ðàñòâîðåíèå,|                   |

   |    |ðàçäåëåíèå íà äîçû)                    |                   |

   |    |                                       |                   |

   |3.  |ÝÒÈËÎÂÛÉ ÑÏÈÐÒ                         |                   |

   |    |                                       |                   |

   |3.1.|Èíäèâèäóàëüíîå             èçãîòîâëåíèå|       1,9         |

   |    |ëåêàðñòâåííûõ ñðåäñòâ,  â òîì ÷èñëå  ïî|                   |

   |    |ãîìåîïàòè÷åñêèì ïðîïèñÿì               |                   |

   |    |                                       |                   |

   |3.2.|Îòâåøèâàíèå ñïèðòà  â àïòå÷íóþ òàðó áåç|       0,65        |

   |    |äîïîëíèòåëüíûõ òåõíîëîãè÷åñêèõ îïåðàöèé|                   |

   |    |(ñìåøèâàíèå ñ   äðóãèìè  ìåäèêàìåíòàìè,|                   |

   |    |ðàçäåëåíèå íà äîçû)                    |                   |

   |    |                                       |                   |

   |4.  |ÐÀÑÔÀÑÎÂÊÀ ÌÀÐËÈ È ÂÀÒÛ                |       0,5         |

   |    |                                       |                   |

   |5.  |ÎÒÏÓÑÊ ÌÅÄÈÖÈÍÑÊÈÕ ÏÈßÂÎÊ              |                   |

   |    |                                       |                   |

   |5.1.|Ïî àïòå÷íîé ñåòè Ðîññèè, çà èñêëþ÷åíèåì|       7,5         |

   |    |ïóíêòîâ 5.2 è 5.3                      |                   |

   |    |                                       |                   |

   |5.2.|Ïî àïòå÷íîé  ñåòè,   ðàñïîëîæåííîé   íà|       9,0         |

   |    |Êðàéíåì Ñåâåðå,  Äàëüíåì  Âîñòîêå  è  â|                   |

   |    |ðàéîíàõ ñ ñóáòðîïè÷åñêèì êëèìàòîì      |                   |

   |    |                                       |                   |

   |5.3.|Ïî àïòå÷íîé ñåòè ãîðîäà Ìîñêâû <*>     |       3,5         |

   |    |                                       |                   |

   |6.  |ÐÅÖÅÏÒÓÐÍÀß ÏÎÑÓÄÀ ÅÌÊÎÑÒÜÞ ÄÎ 5000 ÌË,|       1,80        |

   |    |ÏÐÈ ÕÐÀÍÅÍÈÈ,       ÌÎÉÊÅ,       ÑÓØÊÅ,|                   |

   |    |ÑÒÅÐÈËÈÇÀÖÈÈ È   ÐÀÑÔÀÑÎÂÊÅ        ÍÅÅ|                   |

   |    |ËÅÊÀÐÑÒÂÅÍÍÛÕ ÑÐÅÄÑÒ                  |                   |

   |    |                                       |                   |

   |7.  |Î×ÊÎÂÀß ÎÏÒÈÊÀ:                        |                   |

   |    |                                       |                   |

   |7.1.|Ëèíçû                                  |       1,5         |

   |    |                                       |                   |

   |7.2.|Îïðàâû                                 |       1,0         |

   ------------------------------------------------------------------

 

       ------------------------------

       <*> Â ã. Ìîñêâå ðàñïîëîæåíà áèîôàáðèêà ïî âûðàùèâàíèþ ïèÿâîê.

 

                                               Çàìåñòèòåëü íà÷àëüíèêà

                                               Óïðàâëåíèÿ îðãàíèçàöèè

                                              îáåñïå÷åíèÿ ëåêàðñòâàìè

                                               è ìåäèöèíñêîé òåõíèêîé

                                                           Ë.Â.ÒÈÒÎÂÀ

 

 

 

 

 

                                                         Ïðèëîæåíèå 2

 

                                                           Óòâåðæäåíî

                                                Ïðèêàçîì Ìèíèñòåðñòâà

                                                      çäðàâîîõðàíåíèÿ

                                                 Ðîññèéñêîé Ôåäåðàöèè

                                                    îò 19.07.99 N 286

 

                                                            Óòâåðæäàþ

                                                 çàìåñòèòåëü ìèíèñòðà

                                                      çäðàâîîõðàíåíèÿ

                                                 Ðîññèéñêîé Ôåäåðàöèè

                                                          Ñ.Ñ.ÁÓÄÀÐÈÍ

                                                 07.05.99 N 2510/5203

 

                                                          Ñîãëàñîâàíî

 

                                        çàìåñòèòåëü ìèíèñòðà ôèíàíñîâ

                                                 Ðîññèéñêîé Ôåäåðàöèè

                                                          Ì.À.ÌÎÒÎÐÈÍ

                                                             10.06.99

 

                                       çàìåñòèòåëü ìèíèñòðà ýêîíîìèêè

                                                 Ðîññèéñêîé Ôåäåðàöèè

                                                          À.Â.ØÀÐÎÍÎÂ

                                                             27.05.99

 

                               ÈÍÑÒÐÓÊÖÈß

          ÏÎ ÏÐÈÌÅÍÅÍÈÞ ÍÎÐÌ ÅÑÒÅÑÒÂÅÍÍÎÉ ÓÁÛËÈ ËÅÊÀÐÑÒÂÅÍÍÛÕ

            ÑÐÅÄÑÒÂ È ÄÐÓÃÈÕ ÌÅÄÈÖÈÍÑÊÈÕ ÒÎÂÀÐΠ ÀÏÒÅ×ÍÛÕ

              Ó×ÐÅÆÄÅÍÈßÕ ÍÅÇÀÂÈÑÈÌÎ ÎÒ ÎÐÃÀÍÈÇÀÖÈÎÍÍÎ -

                            ÏÐÀÂÎÂÎÉ ÔÎÐÌÛ

 

       1. Íàñòîÿùèå   íîðìû   åñòåñòâåííîé   óáûëè   óñòàíîâëåíû  äëÿ

   âîçìåùåíèÿ ñòîèìîñòè ïîòåðü â ïðåäåëàõ íîðì åñòåñòâåííîé óáûëè ïðè

   èçãîòîâëåíèè ëåêàðñòâåííûõ    ñðåäñòâ   ïî   ðåöåïòàì   âðà÷åé   è

   òðåáîâàíèÿì ó÷ðåæäåíèé çäðàâîîõðàíåíèÿ, âíóòðèàïòå÷íîé çàãîòîâêå è

   ôàñîâêå â  àïòå÷íûõ  ó÷ðåæäåíèÿõ  âñåõ  îðãàíèçàöèîííî  - ïðàâîâûõ

   ôîðì.

       Íîðìû åñòåñòâåííîé   óáûëè   ïðèìåíÿþòñÿ   òîëüêî   â  ñëó÷àÿõ

   âûÿâëåíèÿ  íåäîñòà÷è  òîâàðíî   -   ìàòåðèàëüíûõ   öåííîñòåé   ïðè

   ïðîâåäåíèè èíâåíòàðèçàöèè.

       Ñïèñàíèå åñòåñòâåííîé óáûëè ëåêàðñòâåííûõ  ñðåäñòâ  è  èçäåëèé

   ìåäèöèíñêîãî íàçíà÷åíèÿ ïðè îòñóòñòâèè ïîòåðü çàïðåùàåòñÿ.

       Íîðìû åñòåñòâåííîé  óáûëè  ëåêàðñòâåííûõ  ñðåäñòâ,  ïîäëåæàùèõ

   ïðåäìåòíî -  êîëè÷åñòâåííîìó  ó÷åòó,  äîëæíû ïðèìåíÿòüñÿ òîëüêî ïî

   òîìó íàèìåíîâàíèþ, ïî êîòîðîìó óñòàíîâëåíà íåäîñòà÷à.

       2. Íîðìû  åñòåñòâåííîé  óáûëè  âêëþ÷àþò  ïîòåðè  ëåêàðñòâåííûõ

   ñðåäñòâ, äðóãèõ ìåäèöèíñêèõ òîâàðîâ (ðåöåïòóðíàÿ àïòå÷íàÿ  ïîñóäà,

   âñïîìîãàòåëüíûå âåùåñòâà  è  äðóãèå  ñðåäñòâà),  èñïîëüçóåìûå  ïðè

   àïòå÷íîì èçãîòîâëåíèè ëåêàðñòâ.  Îíè óñòàíàâëèâàþòñÿ  ê  ñòîèìîñòè

   èíäèâèäóàëüíî èçãîòîâëåííûõ  ëåêàðñòâ  ïî  ðåöåïòàì  âðà÷åé  è  ïî

   òðåáîâàíèÿì ó÷ðåæäåíèé çäðàâîîõðàíåíèÿ, âíóòðèàïòå÷íîé çàãîòîâêè è

   ôàñîâêè.

       3.    Íîðìû    åñòåñòâåííîé   óáûëè   íàðêîòè÷åñêèõ   ñðåäñòâ,

   ïñèõîòðîïíûõ âåùåñòâ è èõ ïðåêóðñîðîâ,  âíåñåííûõ, ñîîòâåòñòâåííî,

   â ñïèñêè II,  III, IV äëÿ ìåäèöèíñêèõ öåëåé, ëåêàðñòâåííûõ ñðåäñòâ

   ñïèñêîâ ÏÊÊÍ, óòâåðæäåííûõ çàêîíîäàòåëüñòâîì Ðîññèéñêîé Ôåäåðàöèè,

   ýòèëîâîãî   ñïèðòà  è äðóãèõ  ëåêàðñòâåííûõ  ñðåäñòâ,   ïîäëåæàùèõ

   ïðåäìåòíî   -  êîëè÷åñòâåííîìó   ó÷åòó,    óñòàíàâëèâàþòñÿ   ê  èõ

   èçðàñõîäîâàííûì êîëè÷åñòâàì.

       4. Ñïèñàíèå   ïîòåðü   îò   åñòåñòâåííîé  óáûëè  íàðêîòè÷åñêèõ

   ñðåäñòâ, ïñèõîòðîïíûõ  âåùåñòâ  è  èõ  ïðåêóðñîðîâ,  ëåêàðñòâåííûõ

   ñðåäñòâ ñïèñêîâ   ÏÊÊÍ,  ýòèëîâîãî  ñïèðòà,  äðóãèõ  ëåêàðñòâåííûõ

   ñðåäñòâ, ïîäëåæàùèõ    ïðåäìåòíî    -    êîëè÷åñòâåííîìó    ó÷åòó,

   ïðîèçâîäèòñÿ â    ìåæèíâåíòàðèçàöèîííûé    ïåðèîä   íà   îñíîâàíèè

   "Ñëè÷èòåëüíîé âåäîìîñòè íà íàðêîòè÷åñêèå  ëåêàðñòâåííûå  ñðåäñòâà,

   ïñèõîòðîïíûå âåùåñòâà  è  èõ  ïðåêóðñîðû,  ëåêàðñòâåííûå  ñðåäñòâà

   ñïèñêîâ ÏÊÊÍ,  äðóãèå ëåêàðñòâåííûå ñðåäñòâà, ïîäëåæàùèå ïðåäìåòíî

   - êîëè÷åñòâåííîìó ó÷åòó" (Ïðèëîæåíèå 2.1).

       5. Èñ÷èñëåíèå ñóììû ïîòåðü îò åñòåñòâåííîé  óáûëè  â  ïðåäåëàõ

   óñòàíîâëåííûõ íîðì ïðîèçâîäèòñÿ íà îñíîâå äàííûõ ïåðâè÷íûõ ó÷åòíûõ

   äîêóìåíòîâ ïî   îòïóñêó   (ðåàëèçàöèè)    ëåêàðñòâåííûõ   ñðåäñòâ,

   èíäèâèäóàëüíî èçãîòîâëåííûõ  ïî  ðåöåïòàì è òðåáîâàíèÿì ó÷ðåæäåíèé

   çäðàâîîõðàíåíèÿ, âíóòðèàïòå÷íîé çàãîòîâêè è ôàñîâêè,  à òàêæå  ïðè

   îòïóñêå â ìàññå (àíãðî), ñ íàðóøåíèåì îðèãèíàëüíîé óïàêîâêè.

       6. Ê    ãîòîâûì    ëåêàðñòâåííûì    ñðåäñòâàì    ïðîìûøëåííîãî

   ïðîèçâîäñòâà è  âåñîâûì  ìåäèêàìåíòàì  (â ò.÷.  ýòèëîâîìó ñïèðòó),

   ðåàëèçîâàííûì â  îðèãèíàëüíîé  (çàâîäñêîé,  ôàáðè÷íîé,  ñêëàäñêîé)

   óïàêîâêå, íàñòîÿùèå íîðìû åñòåñòâåííîé óáûëè íå ïðèìåíÿþòñÿ.

       7. Íîðìû óáûëè ïî  ôàñîâêå  ìàðëè  è  âàòû  óñòàíàâëèâàþòñÿ  ê

   ñòîèìîñòè ðàñôàñîâàííîé   ìàðëè,   âàòû,   êîòîðàÿ   îòðàæàåòñÿ  â

   ëàáîðàòîðíî - ôàñîâî÷íîì æóðíàëå.

       8.   Îïðåäåëåíèå   ðàçìåðà   ïîòåðü   îò   åñòåñòâåííîé  óáûëè

   ìåäèöèíñêèõ  ïèÿâîê ïðè õðàíåíèè ïðîèçâîäèòñÿ îò ñòîèìîñòè ïèÿâîê,

   ïîñòóïèâøèõ  çà  ìåæèíâåíòàðèçàöèîííûé  ïåðèîä,  è  èõ  îñòàòêà íà

   ìîìåíò  ïðåäûäóùåé  èíâåíòàðèçàöèè  çà  âû÷åòîì  íàëè÷èÿ íà ìîìåíò

   ïðîâåäåíèÿ èíâåíòàðèçàöèè.

       9. Íîðìû  åñòåñòâåííîé  óáûëè  íà  ïðåäìåòû   î÷êîâîé   îïòèêè

   èñ÷èñëÿþòñÿ îò ñóììû èñïîëíåííûõ çàêàçîâ ïî èçãîòîâëåíèþ è ðåìîíòó

   î÷êîâîé îïòèêè,  çà ìèíóñîì ñòîèìîñòè óñëóã ïî îêàçàííûì ðåìîíòíûì

   ðàáîòàì.

       10. Íîðìû  åñòåñòâåííîé  óáûëè  ïðèìåíÿþòñÿ  ëèøü  ê  òîâàðàì,

   ðåàëèçîâàííûì çà ìåæèíâåíòàðèçàöèîííûé ïåðèîä. Ðàçìåð åñòåñòâåííîé

   óáûëè îïðåäåëÿåòñÿ   ïî   ôîðìå   "Ðàñ÷åò    åñòåñòâåííîé    óáûëè

   ëåêàðñòâåííûõ  ñðåäñòâ  è  äðóãèõ ìåäèöèíñêèõ òîâàðîâ" (Ïðèëîæåíèå

   2.2).

       11.  Áîé, áðàê, ïîð÷à, ïîòåðè çà ñ÷åò èñòå÷åíèÿ ñðîêà ãîäíîñòè

   ëåêàðñòâåííûõ ñðåäñòâ íå ñïèñûâàþòñÿ ïî íîðìàì åñòåñòâåííîé óáûëè.

       12. Íåäîñòà÷à òîâàðíî - ìàòåðèàëüíûõ öåííîñòåé â ïðåäåëàõ íîðì

   åñòåñòâåííîé óáûëè,  âûÿâëåííàÿ ïðè èíâåíòàðèçàöèè,  îòíîñèòñÿ: íà

   èçäåðæêè ïðîèçâîäñòâà (îáðàùåíèÿ) ðîçíè÷íûõ àïòå÷íûõ ó÷ðåæäåíèé; â

   àïòåêàõ  ó÷ðåæäåíèé  çäðàâîîõðàíåíèÿ  (áþäæåòíûõ)  - íà óìåíüøåíèå

   ôèíàíñèðîâàíèÿ (ôîíäîâ); ñâåðõ íîðì - íà ñ÷åò âèíîâíûõ ëèö.

 

                                               Çàìåñòèòåëü íà÷àëüíèêà

                                               Óïðàâëåíèÿ îðãàíèçàöèè

                                              îáåñïå÷åíèÿ ëåêàðñòâàìè

                                               è ìåäèöèíñêîé òåõíèêîé

                                                           Ë.Â.ÒÈÒÎÂÀ

 

 

 

 

 

                                                       Ïðèëîæåíèå 2.1

                                                         ê Èíñòðóêöèè

 

                                                "ÓÒÂÅÐÆÄÀÞ"

   Íàèìåíîâàíèå îðãàíèçàöèè _________  Ðóêîâîäèòåëü þðèäè÷åñêîãî ëèöà

   __________________________________  ______________________________

   Îòäåë ____________________________  ïîäïèñü     ôàìèëèÿ, è.î.

                                       "__" _________________ 199_ ã.

 

                         ÑËÈ×ÈÒÅËÜÍÀß ÂÅÄÎÌÎÑÒÜ

         ÍÀ ÍÀÐÊÎÒÈ×ÅÑÊÈÅ ËÅÊÀÐÑÒÂÅÍÍÛÅ ÑÐÅÄÑÒÂÀ, ÏÑÈÕÎÒÐÎÏÍÛÅ

        ÂÅÙÅÑÒÂÀ È ÈÕ ÏÐÅÊÓÐÑÎÐÛ, ËÅÊÀÐÑÒÂÅÍÍÛÅ ÑÐÅÄÑÒÂÀ ÑÏÈÑÊÎÂ

            ÏÊÊÍ, ÄÐÓÃÈÅ ËÅÊÀÐÑÒÂÅÍÍÛÅ ÑÐÅÄÑÒÂÀ, ÏÎÄËÅÆÀÙÈÅ

                   ÏÐÅÄÌÅÒÍÎ - ÊÎËÈ×ÅÑÒÂÅÍÍÎÌÓ Ó×ÅÒÓ

 

   Ïðè ñëè÷åíèè   ôàêòè÷åñêèõ   îñòàòêîâ   ïî    èíâåíòàðèçàöèè    íà

   "__" _____________ 19__ ã. â ñîîòâåòñòâèè ñ ïðèêàçîì ïî __________

   îò "__" __________ 19__ ã. N ___ êîìèññèåé â ñîñòàâå:

   ïðåäñåäàòåëÿ _______________, ÷ëåíîâ êîìèññèè: ___________________

   è ìàòåðèàëüíî îòâåòñòâåííûìè ëèöàìè: _____________________________

   óñòàíîâëåíî:

 

   ---------------------------------------------------------------------------------------------------------------------------------

   |N |Íî- |Íàè-|Åäè-|Ñå-|  Öåíà  |Ôàêòè-|Ïðè- |Ïðè-|     Ðàñõîä     |Êíèæ-|Ôàê-| Ðàçíèöà |   Íà÷èñëåíî    | Ïîäëåæèò  | Ïîäëåæèò  |

   |ï |ìåí-|ìå- |íèöà|ðèÿ|--------|÷åñêèé|õîä  |õîä |----------------|íûé  |òè- |---------|  åñòåñòâåííîé  | ñïèñàíèþ  | âçûñêàíèþ |

   |/ |êëà-|íî- |èç- |   |ðîç-|îï-|îñòà- |çà   |ñ   |íà   |íà   |âñå-|îñòà-|÷åñ-|íå- |èç- |      óáûëè     |           |           |

   |ï |òóð-|âà- |ìå- |   |íè÷-|òî-|òîê ïî|ìåæ- |îñ- |èíäè-|îòâå-|ãî  |òîê  |êèé |äîñ-|ëèø-|----------------+-----------+-----------|

   |  |íûé |íèå |ðå- |   |íàÿ |âàÿ|îïèñè |èí-  |òàò-|âèäó-|øèâà-|(ãð.|     |îñ- |òà÷à|êè  |íà   |íà   |âñå-|ïî   |ïî   |ïî   |ïî   |

   |  |íî- |òî- |íèÿ |   |    |   |íà    |âåí- |êîì |àëü- |íèå, |11 +|     |òà- |    |    |èíäè-|îòâå-|ãî  |ðîç- |îï-  |ðîç- |îï-  |

   |  |ìåð/|âàðà|    |   |    |   |äåíü  |òàðè-|(ãð.|íîå  |îòìå-|12) |     |òîê |    |    |âèäó-|øèâà-|(ãð.|íè÷- |òî-  |íè÷- |òî-  |

   |  |êîä |    |    |   |    |   |ïðåäû-|çàöè-|8 + |èçãî-|ðèâà-|    |     |    |    |    |àëü- |íèå, |18 +|íîé  |âîé  |íîé  |âîé  |

   |  |    |    |    |   |    |   |äóùåé |îí-  |9)  |òîâ- |íèå  |    |     |    |    |    |íîå  |îòìå-|19) |ñòîè-|ñòîè-|ñòîè-|ñòîè-|

   |  |    |    |    |   |    |   |èíâåí-|íûé  |    |ëå-  |     |    |     |    |    |    |èçãî-|ðèâà-|    |ìîñ- |ìîñòè|ìîñ- |ìîñòè|

   |  |    |    |    |   |    |   |òàðè- |ïå-  |    |íèå  |     |    |     |    |    |    |òîâ- |íèå  |    |òè   |     |òè   |     |

   |  |    |    |    |   |    |   |çàöèè |ðèîä |    |     |     |    |     |    |    |    |ëå-  |     |    |     |     |     |     |

   |  |    |    |    |   |    |   |      |     |    |     |     |    |     |    |    |    |íèå  |     |    |     |     |     |     |

   |--+----+----+----+---+----+---+------+-----+----+-----+-----+----+-----+----+----+----+-----+-----+----+-----+-----+-----+-----|

   |1 | 2  | 3  | 4  | 5 | 6  | 7 |  8   |  9  | 10 | 11  | 12  | 13 | 14  | 15 | 16 | 17 | 18  | 19  | 20 | 21  | 22  | 23  | 24  |

   ---------------------------------------------------------------------------------------------------------------------------------

 

                                          Ïðîäîëæåíèå ïðèëîæåíèÿ 2.1

 

   ---------------------------------------------------------------------------------------------------------------------------------

   |1 | 2  | 3  | 4  | 5 | 6  | 7 |  8   |  9  | 10 | 11  | 12  | 13 | 14  | 15 | 16 | 17 | 18  | 19  | 20 | 21  | 22  | 23  | 24  |

   ---------------------------------------------------------------------------------------------------------------------------------

 

   è ò.ä. äî êîíöà ñòðàíèöû.

 

   Ïðåäñåäàòåëü èíâåíòàðèçàöèîííîé

   êîìèññèè _______________  ___________   __________________________

              äîëæíîñòü        ïîäïèñü             ôàìèëèÿ, è.î.

 

   ×ëåíû êîìèññèè ___________________________________________________

                               ïîäïèñü             ôàìèëèÿ, è.î.

 

   Ìàòåðèàëüíî îòâåòñòâåííûå

   ëèöà: ____________________________________________________________

              Ïðîâåðåíî        ïîäïèñü             ôàìèëèÿ, è.î.

 

 

 

 

 

                                                       Ïðèëîæåíèå 2.2

                                                         ê Èíñòðóêöèè

 

                                                 "ÓÒÂÅÐÆÄÀÞ"

                                       Ðóêîâîäèòåëü þðèäè÷åñêîãî ëèöà

                                       ______________________________

                                       ïîäïèñü     ôàìèëèÿ, è.î.

                                       "__" _________________ 19__ ã.

 

   Íàèìåíîâàíèå îðãàíèçàöèè _________________________________________

   Îòäåë ____________________________________________________________

 

                                ÐÀÑ×ÅÒ

           ÅÑÒÅÑÒÂÅÍÍÎÉ ÓÁÛËÈ ËÅÊÀÐÑÒÂÅÍÍÛÕ ÑÐÅÄÑÒÂ È ÄÐÓÃÈÕ

                          ÌÅÄÈÖÈÍÑÊÈÕ ÒÎÂÀÐÎÂ

 

        çà ïåðèîä ñ ___________ 19__ ã. ïî ___________ 19__ ã.

 

   Ìàòåðèàëüíî îòâåòñòâåííîå ëèöî ___________________________________

   __________________________________________________________________

              äîëæíîñòü                     ôàìèëèÿ, è.î.

 

                                                              (ñóììà)

   ------------------------------------------------------------------

   |N |Íàèìå- |Åäèíèöà |Îáîðîò |Íîðìà  |Íà÷èñ- |Ñïèñàíî  |Íåäîñòà÷à |

   |ï |íîâàíèå|èçìåðå- |çà ìåæ-|åñòåñò-|ëåíî ïî|ïî íîðìàì|ñâåðõ íîðì|

   |/ |       |íèÿ     |èíâåí- |âåííîé |íîðìàì |åñòåñò-  |åñòåñòâåí-|

   |ï |       |        |òàðèçà-|óáûëè, |åñòåñò-|âåííîé   |íîé óáûëè |

   |  |       |        |öèîííûé|%      |âåííîé |óáûëè    |          |

   |  |       |        |ïåðèîä |       |óáûëè  |         |          |

   ------------------------------------------------------------------

 

 

 

                     ïî íîðìàì óáûëè ________________________________

                     ñâåðõ íîðì óáûëè _______________________________

 

   Ðàñ÷åò ñîñòàâèë áóõãàëòåð ________________________________________

                                    ïîäïèñü          ôàìèëèÿ, è.î.

 

   Ìàòåðèàëüíî îòâåòñòâåííîå ëèöî ___________________________________

                                    ïîäïèñü          ôàìèëèÿ, è.î.

 

                                           "__" _____________ 19__ ã.