. International Journal of Economics and Financial Issues ISSN: 2146-4138 available at http: www.econjournals.com International Journal of Economics and Financial Issues, 2016, 6(4), 1851-1857. International Journal of Economics and Financial Issues | Vol 6 • Issue 4 • 2016 1851 Methods of Standard Rates of Financial Expenses Calculation on Landscaped Areas Maintenance (on the example of St. Petersburg, Russia) Maria Evgenievna Skachkova1, Olga Jurjevna Lepikhina2* 1Saint-Petersburg Mining University, 2, 21st Street V.O., Saint Petersburg, 199106, Russia, 2Saint-Petersburg Mining University, 2, 21st Street V.O., Saint Petersburg, 199106, Russia. *Email: oljunchik@mail.ru ABSTRACT Relevance of research is caused by need of optimization of the expenditure of budgetary funds of St. Petersburg in the field of gardening. The article is devoted to development of system of indicators for identification of volumes of works per unit of measurement, necessary to form costs for works on maintenance of objects and the territories of green plantings of St. Petersburg. Main methods to research of the matter were natural and analytical methods which have allowed revealing the main problems of management of the territories and objects of green plantings of the megalopolis. Also the method of the statistical analysis was applied to sample some 123 objects of green plantings of St. Petersburg. The system of indicators to calculate objectively and reasonably standard rates of finance costs on maintenance of objects and the territories of green plantings of St. Petersburg has been identified. To control results the method of the comparative analysis was used. Problems of management of the territories and objects of green plantings of megalopolises are revealed; the unique system of indicators for the purposes of forming of standard rates of finance costs for works on maintenance of objects and the territories of green plantings of megalopolises is provided; recommendations about enhancement of system of certification of green plantings are proved. The developed system of indicators has been used by Committee for economic policy and strategic planning of St. Petersburg. Keywords: Green Plantings, Maintenance, Finance Costs, Accounting, Certification JEL Classifications: M41, Q10 1. INTRODUCTION St. Petersburg - one of the largest cities of Russia. Its sustainable development is a significant task of the national security of the Russian Federation (“On strategy of the national security of the Russian Federation,” 2015). The scenario of a sustainable development is the avowed strategic element of city planning. The triune concept which is the basis for sustainable development includes three aspects: Social, economic and ecological (Skachkova, 2014). All specified components are interconnected and require equivalent attention. However the ecological aspect is often immolating for economic or social benefits. Green plantings of the large cities being the aggregate of wood, shrubby, grassy plants and flower-gardens (“On green plantings in St. Petersburg,” 2010) are major factor of ecological wellbeing of the urbanized territories and quality of urban population life (Loures and Costa, 2010; Deneva et al., 2008; Husqvarna Group, 2012). The most significant functions are carried out by them such as sanitary and hygienic, decorative and planning, esthetic, environmental and others (Ilchenko, 2014). Thereafter, carrying out competent policy in the field of maintenance and repair of green plantings is one of paramount tasks of municipal level. In that field many domestic and foreign scientists researched (Moshchenikova, 2011; Loures and Costa, 2010; Morita, 2012; Skachkova, 2007, Kovyazin, 2008, Podgornaya, 2008, Mensah, 2014). However the main problem-insufficient and inefficient financing of area of green plantings-is still not solved (Etim et al., 2012). Skachkova and Lepikhina: Methods of Standard Rates of Financial Expenses Calculation on Landscaped Areas Maintenance (on the example of St. Petersburg, Russia) International Journal of Economics and Financial Issues | Vol 6 • Issue 4 • 20161852 2. METHODS The problem of rational and effective management of areas and objects of green plantings of megalopolises remains actual. However, there is still a quantity of unresolved questions concerning St. Petersburg, in particular: 1. Uneven arrangement of the territories of green plantings within the borders of St. Petersburg, owing to which the indicator of green plantings security, for example, for general use, may vary from 3.5 to 82.0 m2/capita depending on the administrative area. Information about green plantings for general use (GUGP) security is provided in Table 1 (“On GUGP,” 2007). Changes in the problem of GUGP are connected with annual modification of the law of St. Petersburg (“On GUGP,” 2007) in connection with refining of the areas or new objects of GUGP identification. It is obvious that security of GUGP satisfies to standard rates not everywhere. In the central districts of St. Petersburg the gardening problem is particularly acute. The problem connected with planted trees and shrubs territory security applies not only for St. Petersburg. It is also possible to add other numerous regions of the Russian Federation (Dubinin, 2007). 2. Low variety of wood and shrubby vegetation and unsatisfactory condition of green plantings due to inadequate organization, 1 Increase in the area in comparison with 2014 has happened due to the Yuntolovsky forest park inclusion in the list of GUGP, and also increase in total area of parks and squares. technologies and qualities of their creation, maintenance and repair. According to Moshchenikova (2011) the results of GUGP inventory of St. Petersburg in 2006 detected that only 18% of trees were not weak, the maximum percent was constituted weakened (46%) and strongly weakened (23%), 3% - dead wood. Further researches have shown a bigger decrease in stability of green plantings. 3. Inefficient financing of green plantings management in St. Petersburg. In the open memorandum of the Center of examinations of the St. Petersburg society of scientists (“Principles of legislative regulation of protection of green plantings in St. Petersburg,” n.d.) it was noted that one of the main threats is incompliance of financing with the norms, the underestimated standard rates of green construction and maintenance of green plantings financing that was a consequence of underestimation of their economic and social value. 4. Unstable legal status of the planted lands which leads to numerous allotments of block green belts for construction and to destruction of local green plantings as a result of densification. According to data of the public cadastral map only 23% of such land parcels are registered in the State immovable cadastre and have accurate legal status. The provided list of problems is not complete and relates to inefficient green plantings management in St. Petersburg. There are various facilities for management of real estate objects: Inventory, accounting, monitoring, information resources, etc. In particular, financial mechanisms are also referred to them. If we Table 1: Indicators of the area and security of GUGP on the administrative districts of St. Petersburg Administrative districts of St. Petersburg Population (“Population of the Russian Federation on municipalities for January 1, 2015”, 2015) Area, hectares Area of GUGP, hectares Security of GUGP, m2 per person in 2015 Share of planted trees and shrubs territory, % 2014 2015 Central (historical center) districts (GUGP security for central districts must be over 12.8 m2 per person (“On the urban development plan of St. Petersburg,” 2005) Admiralteysky district 170,361 1382 94.56 94.56 5.6 6.8 Vasileostrovsky district 211,132 2147 76.52 75.16 3.6 3.5 Petrogradsky district 139,107 2400 225.47 225.47 16.2 9.4 Tsentralny district 226,674 1712 - 79.09 3.5 4.6 In total (central districts) 747,274 7641 474.28 Off-center districts (GUGP security for off-center districts must be over 16 m2 per person (“On the urban development plan of St. Petersburg,” 2005) Vyborgsky district 482,450 11,550 609.87 611.59 12.7 5.3 Kalininsky district 526,876 4012 - 439.26 8.2 10.7 Kirovsky district 338,593 4700 239.78 239.78 7.1 5.1 Kolpinsky district 186,973 10,560 227.08 227.08 12.1 2.2 Krasnogvardeysky district 347,545 5680 162.24 178.03 5.1 3.1 Krasnoselsky district 357,091 11,400 524.38 524.38 14.7 4.6 Kronshtadsky district 44,074 1935 47.13 48.77 11.1 2.5 Kurortny district 73,846 26,792 239.74 239.74 32.5 0.9 Moskovsky district 332,596 7107 280.10 286.27 8.6 4.0 Nevsky district 497,509 6177 - 251.26 5.1 4.1 Petrodvortsovy district 133,668 10,900 1095.75 1095.75 82.0 10.1 Primorsky district 544,032 10,987 277.28 530.601 9.8 4.8 Pushkinsky district 171,593 24,033 590.85 590.40 34.4 2.5 Frunzensky district 407,570 3747 240.85 240.85 5.9 6.4 Total (off-center districts) 4,444,416 139,580 5503.76 Grand total 5,191,690 147,221 http://wooordhunt.ru/word/historical http://wooordhunt.ru/word/center https://en.wikipedia.org/wiki/Tsentralny_District,_Minsk http://wooordhunt.ru/word/off-center http://wooordhunt.ru/word/off-center https://en.wikipedia.org/wiki/Vyborgsky_District,_Leningrad_Oblast http://wooordhunt.ru/word/off-center Skachkova and Lepikhina: Methods of Standard Rates of Financial Expenses Calculation on Landscaped Areas Maintenance (on the example of St. Petersburg, Russia) International Journal of Economics and Financial Issues | Vol 6 • Issue 4 • 2016 1853 consider activities for maintenance and repair of objects and the territories of green plantings, the implementation is impossible without financing from appropriate authority. In St. Petersburg, these expenses are financed from budget funds of St. Petersburg (“On green plantings in St. Petersburg,” 2010). At the same time forming of expenses of the budget for the next financial year is performed in compliance with rules of calculation of the budget assignments of St. Petersburg based on standard rates of the financial expenses approved by the Government of St. Petersburg (Government of St. Petersburg, 2014, Committee on economic policy and strategic planning of St. Petersburg, 2015). According to the technique (Committee of economic development, industrial policy and trade of the Government of St. Petersburg, 2012) when calculating financial expenses for works on maintenance of the territories of green plantings and repair of green plantings located on them the “basic and index” method is applied. It is based on the system of current indexes of changing value of works in relation to direct costs on works and maintenance determined in basic price level. Financial expenses on the specified work type are calculated by formula: C = (Cbas 1 Icur 1 + Cmat 1) +… + (Cbas n Icur n + Cmat n) + O + EP + Ccont (1) Where: Cbas n - Costs for works on maintenance of the territories of green plantings and to repair of objects of green plantings as per regional unit prices (RUP) determined in a basic level of the prices; Icur n - Current index of work cost change; Cmat n - The amount of unaccounted TSQ costs for materials, determined in the current price level; O - Standard rate of overheads; EP - Standard rate of estimate profit; Ccont - The costs of works (services) which are not considered in RUP, considered in addition and determined by results of monitoring of the cost of accomplishment of the corresponding works (services) in the current financial year. For costs on maintenance of the territories of green plantings and repair of green plantings of calculation it is necessary to know volume of works per unit of measurement, and also frequency of accomplishment of a specific work type. Complex of works is approved by the Committee on improvement of St. Petersburg within production schedules (Committee on improvement of the Government of St. Petersburg, 2012). In the document, frequency of carrying out each work type is also specified. Thus, identification of volume of works per unit of measurement and the system of the indicators needed to calculate costs of works on maintenance and repair of objects and territories of green plantings became an objective of research. In this article, the system of indicators within works on maintenance is offered. Final indicators on repair will be provided in further publications of authors. Objects of research are the territories and GUGP, which require special attention and care (“On GUGP,” 2007). Except work types and their frequency, finance costs on works on maintenance and repair of objects and the territories of green plantings depend on the category of green planting. According to the production schedules (Committee on improvement of the Government of St. Petersburg, 2012) and the order of the Committee on improvement of the Government of St. Petersburg dated 8/12/2014 No. 134-r (2014) green plantings are divided into four categories depending on appointment, placement in urban development and intensity of handling. Determination of volumes of works per unit of measurement was carried out within examination of Production schedules (Committee on improvement of the Government of St. Petersburg, 2012) according to the Public contract dated 2/11/2015 No. 0172200002014000126_160837 of the Committee on economic policy and strategic planning of St. Petersburg. For identification of volumes of works per unit of measurement the analysis of plant types growing in St. Petersburg was initially done. The database containing data on 123 objects of green plantings (gardens, parks, squares, boulevards) has been created. The analysis was done separately by trees, bushes and plants taking into account their quantity, age, and also the categories of objects of green plantings (Committee on improvement of the Government of St. Petersburg, 2012). The total quantity of the considered trees has constituted 391,810 including 180,586 coniferous and 211,224 deciduous trees (Table 2). The general ratio of shrubby breeds depending on category of green planting and age is presented in Table 3. 740,768 units were analyzed, 511,984 of them are single bushes and bushes in groups, 228,784 - bushes in green hedge. The plants growing in territories of green plantings of St. Petersburg are presented by small-bulbous plants and perennial grassy plants (Table 4). Also, the analysis of characteristics of GUGP objects has been made. 3. RESULTS Based on the carried out analysis of objects and the territories of green plantings of St. Petersburg the system of indicators has been developed to identify the volumes of works per unit of measurement, necessary for costs calculation of works on maintenance of objects and the territories of green plantings of St. Petersburg. The provided volumes do not consider frequency of carrying out specific work types. For example, the following formula was applied to determine the total quantity of trees per 1 hectare of GUGP Ntr tot per 1 hectare (2): tr tr tot per 1 hectare GUGP N N = S (2) Skachkova and Lepikhina: Methods of Standard Rates of Financial Expenses Calculation on Landscaped Areas Maintenance (on the example of St. Petersburg, Russia) International Journal of Economics and Financial Issues | Vol 6 • Issue 4 • 20161854 Where Ntr - Total quantity of trees of GUGP objects of each category; SGUGP - Total area of GUGP objects of each category, hectare. As a result, some 49 dependences were made, on which the final volume parameters have been calculated (Table 5). The system includes several blocks depending on an accounting unit: 1. Trees 2. Bushes (single and in groups, and also in green hedges) 3. Lawns 4. Flower-gardens 5. Paths and platforms. It has been revealed that for correct forming of standard rates of finance expenses on maintenance of objects and the territories of green plantings the additional data which are absent in passports of objects of green plantings are required. For example, according to Production schedules (Committee on improvement of the Government of St. Petersburg, 2012) one of work types is modeling cutting of crowns. When calculating standard rates of finance Table 2: Ratio of trees depending on the age and category Age, years Quantity of coniferous trees Quantity of deciduous trees Quantity of poplars Quantity of willow Total quantity of trees 1st category <10 731 1999 0 196 2730 From 10 to 20 302 6388 60 463 6690 More than 20 2034 17,149 695 1172 19,183 Total 3067 25,536 755 1831 28,603 2nd category <10 1053 3953 172 386 5006 From 10 to 20 1443 5554 114 618 6997 More than 20 5888 36,986 2196 3066 42,874 Total 8384 46,493 2482 4070 54,877 3rd category <10 413 1263 23 309 1676 From 10 to 20 1463 5001 979 861 6464 More than 20 12,063 13,414 2042 938 25,477 Total 13,939 19,678 3044 2108 33,617 4th category <10 1287 3537 0 192 4824 From 10 to 20 6943 8615 1196 696 15,558 More than 20 146,966 107,365 718 647 254,331 Total 155,196 119,517 1914 1535 274,713 Grand total 180,586 211,224 8195 9544 391,810 Table 3: Ratio of bushes depending on the category of green planting Type of GUGP Single bushes and bushes in groups Bushes in green hedge In total % 1st category Park 69,580 50,302 119,882 56 Garden 14,870 13,270 28,140 13 Square 23,417 14,470 37,887 18 Boulevard 21,056 8183 29,239 14 Total 128,923 (59.9%) 86,225 (40.1%) 215,148 (100%) 100 2nd category Park 167,162 50,641 217,803 71 Garden 15,753 9482 25,235 8 Square 16,216 4805 21,021 7 Boulevard 27,658 16,387 44,045 14 Total 226,789 (73.6%) 81,315 (26.4%) 308,104 (100%) 100 3rd category Park 33,092 42,042 75,134 80 Garden 1695 1404 3099 3 Square 2151 299 2450 3 Boulevard 12,333 1217 13,550 14 Total 49,271 (52.3%) 44,962 (47.7%) 94,233 (100%) 100 4th category Park 102,181 16,282 118,463 96 Garden 0 0 0 0 Square 4820 0 4820 4 Boulevard 0 0 0 0 Total 107,001 (86.8%) 16,282 (13.2%) 123,283 (100%) 100 Bushes of all categories, grand total 511,984 228,784 740,768 http://wooordhunt.ru/word/square http://wooordhunt.ru/word/square http://wooordhunt.ru/word/square http://wooordhunt.ru/word/square Skachkova and Lepikhina: Methods of Standard Rates of Financial Expenses Calculation on Landscaped Areas Maintenance (on the example of St. Petersburg, Russia) International Journal of Economics and Financial Issues | Vol 6 • Issue 4 • 2016 1855 costs, this work type is divided into two categories depending on height of trees (under 5 m and over 5 m). For cutting of trees over 5 m specialized equipment is used and, respectively, it increases costs. Therefore it is necessary to account differentiation of trees by height in the inventory of green plantings. Thus, except the standard parameters specified in passports of green plantings it is necessary to determine the following indicators in addition: 1. Tree height (meters) 2. Diameter of tree caudex (cm) 3. Availability of wounds, hollows, mechanical damages, etc. 4. Age of tree (in current passports, trees are ranged as follows: Under 10 years, 10-20 years, over 20 years. It has been revealed that more detailed differentiation with an interval of at least 5 years is necessary) 5. Age at the time of inventory and the current age (for trees and bushes) 6. Planned position of a tree on maps that are used for inventory 7. If some of these indicators are missing, volumes of works are calculated approximately through indirect parameters. Table 4: Ratio of green plantings depending on their category Type of GUGP Small-bulbous plantings Perennial grassy plantings In total % 1st category Park 0 5896 5896 15 Garden 2250 6890 9140 24 Square 21,800 1534 23,334 61 Boulevard 0 0 0 0 Total 24,050 14,320 38,370 100 2nd category Park 30,000 36,032 66,032 98 Garden 0 644 644 1 Square 0 415 415 1 Boulevard 0 131 131 0 Total 30,000 37,222 67,222 100 3rd category Park 2038 6214 8252 99 Garden 0 0 0 0 Square 0 0 0 0 Boulevard 0 125 125 1 Total 2038 6339 8377 100 4th category Park 0 11,399 11,399 100 Garden 0 0 0 0 Square 0 0 0 0 Boulevard 0 0 0 0 Total 0 11,399 11,399 100 Grand total for all the categories 56,088 69,280 125,368 Table 5: Calculation of volumes of works on a unit of measure per 1 hectare of the area of GUGP Indicator Measure unit according to RUP Volumes of works for categories I II III IV Trees Total quantity of trees per 1 hectare of GUGP Ntr tot per 1 hectare 1 tree 123.22 172.20 245.40 473.55 Quantity of trees under 3 years per 1 hectare of GUGP Ntr<3 per 1 hectare 10 trees 3.53 4.71 0.04* 0.02* Quantity of coniferous trees per 1 hectare of GUGP Ncon.tr.per 1 hectare 10 trees 13.21 26.31 1.02* 2.68* Quantity of deciduous trees per 1 hectare of GUGP Ndec.tr.per 1 hectare 10 trees 110.01 145.89 1.44* 2.06* Quantity of trees over 3 years per 1 hectare of GUGP Ntr>3 per 1 hectare 10 trees 119.70 167.49 2.42* 4.71* Quantity of trees over 20 years per 1 hectare of GUGP Ntr>20 per 1 hectare 10 trees 82.64 134.53 1.86* 4.38* Area of loosening of holes of trees under 3 years per 1 hectare of GUGP Shol.tr<3 per 1 hectare 1 m2 11.76 15.71 0.11* 0.08* Quantity of trees from 3 to10 years per 1 hectare of GUGP Ntr. 3-10 per 1 hectare 1 tree 8.23 11.00 8.56 5.82 Quantity of trees over 10 years per 1 hectare of GUGP Ntr.>10 per 1 hectare 1 tree 111.46 156.49 233.17 465.23 Quantity of trees under 10 years per 1 hectare of GUGP Ntr.<10 per 1 hectare 1 tree 11.76 15.71 12.23 8.32 Quantity of poplars over 20 years per 1 hectare of GUGP Npop.>20 per 1 hectare 1 tree 2.99 6.89 14.91 1.24 Quantity of poplars and willow over 20 years per 1 hectare of GUGP Npop.+will.>20 per 1 hectare 100 trees 8.04 16.51 21.75 2.35 Quantity of trees over 20 years except poplars and willows per 1 hectare of GUGP Ntr.−(pop.+will.)>20 per 1 hectare 100 trees 74.60 118.02 164.23 436.06 Trees along street roads area per 1 hectare of GUGP Str.al.str.per 1 hectare m 6.47 10.86 19.69 719.59 Green plantings area per 1 hectare of GUGP SGP per 1 hectare m 2 8184.04 7769.28 8558.71 8982.18 *For III and IV categories volumes of works are increased by additional coefficient (1%) as not in all territory the full complex of works is applied fully http://wooordhunt.ru/word/square http://wooordhunt.ru/word/square http://wooordhunt.ru/word/square http://wooordhunt.ru/word/square Skachkova and Lepikhina: Methods of Standard Rates of Financial Expenses Calculation on Landscaped Areas Maintenance (on the example of St. Petersburg, Russia) International Journal of Economics and Financial Issues | Vol 6 • Issue 4 • 20161856 4. DISCUSSION AND CONCLUSION As a result, based on the analysis of modern domestic and foreign literature, practical experience in the field of landscape gardening economy the author’s system of the indicators necessary for forming of costs for works on maintenance of objects and the territories of green plantings has been offered. Analogs of the provided system have not been revealed. Also, recommendations about enhancement of certification of green plantings have been made. Management of green plantings in megalopolises is a debatable and contradictory area, where various social, financial, town-planning and other interests meet. Modern methods of management of green objects are inefficient; they require enhancement and increase of objectivity. The system of indicators developed by authors allows proving mathematically calculation of financial expenses on maintenance of objects and territories of green plantings, and, as a result, leads to more effective expenditure of budgetary funds. Based on the conducted research it is possible to make the following conclusions: 1. One of the reasons of inefficient control over green plantings of megalopolises is understating of standard rates of financing in this sphere, and also underestimation of economic and social value of green plantings 2. Calculation of standard rates of finance costs on maintenance of green plantings needs to be carried out based on the system of indicators including volumes of works per unit of measurement and also frequency of accomplishment of a specific work type 3. Actual data of certification of objects of green plantings must be initial for identification of volumes of works per unit of measurement 4. Existing indicators of certification of green plantings are not enough for reasonable and full calculation of standard rates of financial expenses. REFERENCES Deneva, M., Bozhkov, L., Naydenova, V. (2008), The Green System of Sofia. Urban Green Spaces. 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