Methodological bases of labor costing when calculating tariffs for gas supply organizations

The new stage in the development of the Russian economy, which began after the 2008 crisis, is characterized by a fundamentally different approach to business development. The period of growth naturally gave way to a period of efficiency improvement. As a result, the interest in the study and implementation of mechanisms and tools for effective management has increased. In this regard, the development of approaches to labor costing when calculating the cost of services provided is a relevant problem. The timeliness of such studies can also be explained by the observed shortage of labor resources, primarily in the field of highly intellectual labor. The article describes the developed-by-the-authors methodological approach to labor rationing when calculating tariffs for gas supply organizations, which allows not only to reduce labor costs for developing tariffs for gas distribution organizations, but also to correctly form the cost of the service as a whole, the share of labor of the main workers in which is almost 80-90 %. This approach is based on the study of the few available methods of labor rationing for specialists in the service sector, as well as the generalization of practice in a relatively young and rapidly developing area of consulting.