Технология выполнения работы по профессии «Кассир»

CPEflHEE FlPOcPECCI/IOHAJlbHOE OBPA3OBAHME


            CepuA ocHOBaHa b 2001 roay



ABTOHOMHaa HeKOMMepaecKaa opraHU3a^ua Bbicwero o6pa3OBaHua «Eearopogckuu yHUBepcumem KOO^epa^uu, ^KOHOMUKu u npaBa»



            H.A. KAHAH


TEXHO^oruq BbinOAHEHMfl PABOTbl no npooECCMM «kaccmp»


            YHE5HOE nOCOBME


2-e u3gaHue, cmepeomunHoe

PeKOMeHgoBaHO
               Me^peruoHanbHNM yHe6HO-MeToguHecKUM coBeroM npo^eccuoHanbHoro o6pa3OBaHua b KavecrBe yne6Horo noco6ua gna yhs6hux 3aBegeHMM, pea^u3y^^ux nporpaMMy cpegHero npo^eccuoHanbHoro o6pa3OBaHua no cne^anbHOcrw 38.02.01 t&KOHOMWKa u 6yxranrepcKMM yver (no orpacnaM)» (nporokon to 3 or 11.02.2019)



znanium
                      3AeKTpOHHO-6n6AMOTeMHafl CWCTeMO

MocKBa
MHOPA-M


2025

V.IK 657(075.32)
EEK 65.052^723
      K30




      Abtop:
         Katan H.A., cmapmuft npenogaBamegt Ka^egpu OyxragmepcKoro yiema BegropogcKoro yHUBepcumema Kooifepan.nn, okohomhkh u npaBa


      PeueH3eHTM:
         HIy.ib>ra H.H., KaHgugam oKoiioMH'iecKHX HayK, goneum Ka^egpu 6yx-ragmepcKoro yiema BegropogcKoro yHUBepcumema Koonepannn, okohomhkh u npaBa;
         3uMaK0Ba fl. A., goKmop oKoiioMH'iecKHX HayK, npo^eccop Ka^egpu oyxragTepcKoro yiema u ayguma BegropogcKoro rocygapcmBeHHoro Ha-HHoHagKHoro uccgegoBamegbcKoro yHUBepcumema


      KaqaH H.A.
K30     TexHogorua BnnogHeHHa paoomiB no npo^eccuu «Kaccup» : yieoHoe
      nocoOue / H.A. KaiaH. — 2-e U3g., cmepeomun. — MocKBa : HHOPA-M, 2025. — 307 c. — (CpegHee npo^eccuoHagBHoe o0pa3oBaHue).

         ISBN 978-5-16-015098-7 (print)
         ISBN 978-5-16-107603-3 (online)
         B yieoHoM noco6uu paccMampuBaomca BonpocM opraHU3anuu u Memogu-kh npueMa, BBiga'iH, yiema u xpaueHua geHexHMX cpegcmB u hchhmx 6yMar b Kacce, opraHHoaitHH paciemoB c noKynamegHMu, HoeraBmuKaMH, oaxao'iH-KaMH, Hog.oTHCTHMMH gHItaMH. OclienfCHBI BonpocM paooTM c KoHmpogbHo-KaccoBon mexHUKon, ^opMupoBaHun othcthocth o gBuxeHuu geHexHMX cpegcmB, a maKxe 0TBeTCTBeHH0CTU 3a co6grogeHueM nopagKa BegeHua Kac-cobmx onepanun.
         CogepxaHue itocooua cooTBeTCTByeT mpe6oBaHUHM OLOC CnO nocgeg-Hero noKogeHua.
         ^gn cmygeHTOB yipexgeHUH cpegHero npo^eccuoHagtHoro oiopaooBaHua, oioyiaioniuxca no cnenuagtHocmu 38.02.01 «^KoHoMUKa u OyxragrepcKun yiem (no ompacgaM)».

yn,K 657(075.32)
BBK 65.052a723







ISBN 978-5-16-015098-7 (print)
ISBN 978-5-16-107603-3 (online)

© KaiaH H.A., 2019

            BBeaeHHe


     ,IJaHHoe yneSnoe nocoSne paapaSoTano b noMonjb cTy^emaM, cjiyniaTenaM n npaKTHHecKHM paSoTHiiKaM. Coaepacanne yHe6noro noco6na cooTBeTCTByeT nporpaMMe flncunnjiHHBi «TexnoJiorna BbinojiHeHMB paGoTti no npo^eccnn «Kaccnp»», paapaSoTanHoii b cootbctctbhm c <t>FOC no cnepnajibHOCTH cpennero npo^ieccHOHajibHoro o6pa3OBanna «3KOHOMHKa n SyxrajiTepcKnii yneT (no OTpacjiaM)».
     U,ejisMn ocBoemia ^ncnnnannbi «Texnojiorna Bbinojinenna paSoTbi no npo(J)eccnn «Kaccnp» aBJiaioTca my^enne npununnoB oprannaaijHH n mctoahkh npnewa, Bbuann, yneTa n xpanenna AeiiejKHbix cpeacTB u uennbix SyMar b Kacce, nojiynenne ruyGoKnx snannii, yMeiinn n HaBbiKOB yneia n KOHTpona Beaenna KaccoBbix onepaijHH, a TaioKe ncnojib3OBanne .uaHHBix 6yxrajrrepcKoro yneTa b uejiax noBbimenna nx ypoBna b okohomkhcckoh paSore b coBpeMCHHbix ycjioBnax.
     B pe3yjibTaTe H3ynenna /mcmmjmHbi ciy^eiiTbi aojixHbi 3HaTb: HopMaTMBHbie npaBOBbie aKTbi, nojioxenna, iiHcrpyKnjiH, ^pyrne pyKOBOflamjie MaTepnajibi n AOKyMeHTbi no Be^enino KaccoBbix onepanjin; (|)opMbi KaccoBbix n SaHKOBCKnx aoKyMenroB; npasnjia npneMa, Bbwann, ynera n xpanenna aeHe)KHbix cpe^cTB; nopa^oK oiJiopMJieHiia npnxoflHbix n pacxo^Hbix jjoicyMeHTOB; jmMnrbi ocraTKOB KaccoBoft HajmHHocm, ycTanoBJieHHoft ana npefliipnarna, npaBima oSecneneHna nx coxpanHOCin; nopa^oK Be^enna KaccoBon khmth, cocTaBJieHna KaccoBoii OTnemocrn; ochobbi oprannaannH Tpyzja; npaBwia 3KcnjiyaTainm BbrancjniTejibHOH tcxhhku; ochobbi TpyuoBoro 3aKOHO,naTejiBCTBa; npaBWia BnyrpeHHero TpynoBoro pacnopa/jKa; npaBHJia n hopmbi oxpanbi rpyna.
     H3JioacenHBin b yneCnoM noco6nn Maiepnan ocnoBan Ha iiopMaTHBHBix aicrax, peryjmpyioiiiHX nopajjOK Be^enna GyxrajrrepcKoro ynexa n othcthocth opranjwaimn, aBjiatomnxca lopnauHecKHMn jnmaMn no 3aKono/iaTejiBCTBy b Pocchhckom OcnepaiinH.

3

                TEMA 1. BBEJJEHHE B HPOOECCHK) «KACCHP»




      Iio peayjibTaraM HayneHHa tcmbi cxyqeHT Aonacen o6najiaTi> cne/iyiomHMH oGiiihmh KOMnexenimaMH (OK):
      OK 1. IIOHHMaTB CyiUHOCTb H COIjnajIbHyiO 3HaMHMOCTb CBoett 6yaymen npo^eccmi, npoaBnaTb k Hen ycxonHHBbin HHTepec;
      OK 2. OpraHH3OBbiBaTb coScxBenHyio AeaxeAbHocxb, Bbi6npaib THHOBbie MeTOAbi h cnocoGbi BbinojiHeHHa npo^eccHOHajibHbix 3azjan, oueHHBaxb hx acjj^eicniBHOCTb h KanecTBo.




                1.1. flopn/ioK opraiimaniiH pa6oxi>i Kacciipa




      Ha3BaHne npo<|>eccnn nponcxoAnx ot nxajibaHCKoxo cjiosa «cassa» - hihhk. Mo>kho cHHTaib, hxo npo^eccna Kaccnpa npoH3onuia ot npo4>eccHH Kasnanea - nejioBeica, xpanuBniero Ka3Hy Soap h KHasen.
      B KOHLje XIX Bexa aMepHKaHCKne npennpHHHMaTenH Gpaxba Putt H3o6penn ManiHHy no ynexy BbipyHKH - npoToinn ceronHaninnx KaccoBbix annapaTOB. Bjjoxhobhji oahoto m3 SparbeB na ero C03,naHne npn6op, oxcHHTbiBaBimin oSopoTbi Bana na KopaSjie. BbipynKa b Ka<|)e SpaTbeB Putt cpa3y BO3pocjia, noTOMy hto o^nmiaHTbi 6ojibme He motjih ee yTanBaib, a HeKOTopbie nocerHTejiH nenajiH 3aKa3bi, TonbKO htoSbi nocMOTpeTb, xaK paOoTaeT nyno-ManiHHa.
      B 3aBHCHMOCTH ot cneijH(|)HKH paSoTbi, BbmeJiaioTca SaHKOBCKHe Kaccnpbi, BamoTHbie Kaccupbi, nponaBnbi-KaccHpbi, paSoTHHKH SaneTHbix Kacc, Kaccnpbi-SyxrajiTepbi.
      Pa6oTa coBpeMeHHoro Kaccnpa - sto He tojibko nepecneT najiHHHbix neHer h Bbi6nBaHne hckob. CeroAHa oh AOAncen yMerb pa6oTaTb c nnacTHKOBbiMH KapxaMH h aneKTpoHHbiMH AeHbraMH. Kaccnp 3HaeT ycipoiicTBO h npaBuna 3KcnnyaTaiiHH kohtpoabho-KaccoBbrx annapaTOB, BbiHHCAHTenbHOH tcxhhkh, noaxoMy Sbicxpo MOTKex ycxpaHHTb HeSoAbuiyio HencnpaBHoexb.


4

       Kaccnp aojdxch 3HaTb npn3naxn ikwhuhocth Kyniop h yMexb OTJiHHaTB nx ot nojwejibHMx, sax npn noMomn yjibTpa^HOJieTOBoro jjeieKTopa, Tax n na raa3.
       B 3aBHCHMOCTH ot Mecaa paSoibi xaccnpa OH MOXeT BbmojiHSTb pa3Hbie (Jiynxiinn. PaGoTHHXH ToproBbix npe^npnxTHH nojicHHTbiBaioT, na xaxyio cyMMy npnoGpeTen TOBap, n npoH3Bo^aT pacneTbi HajinnHbiMH jjeHbraMn hjih no njiacTHXOBOH xapre. B pasBJTexarejibHbix iiempax, xHHOTeaipax, Tearpax a Myaeax xaccnp, cootbctctbchho, npojjaeT 6njieTbi Ha MeponpnaTna, noxa3bi, cnexTaxjm h BbicTaBXH. Oh moxct homohb nocerHTenio c BbiSopoM MecTa b 3ane, paccxaaaTb o cxoxeTe nocTanoBXH hjih cneun^nxe 3XCHO3HHHH.
       Ha npejjnpnaTnax jjojDKHOCTb xaccnpa o6binno coBMemena c ^ojixHOCTbio SyxranTepa. Oh npHHUMaer aeHbrn 3a 3axa3bi hjih ycjiyrH, BbmaeT coTpyjniHxaM 3apmiaTbi h npeMHH. BarnoTHbie xaccHpbi npoH3Bo^aa o6mch jjeHOKHbix cpejjcTB, a xaccnpbi-onepan,HOHHCTbi b Saiixax paSoiaioT enje h c iickhbimh 6yMaraMH.
       Kaccnpbi Taxxce Moiyr paSoraTb b xaccax TpancnopTHbix h CTpaxoBbix xoMnaHHH, SyxMexepcxHX xohtop h aBToaanpaBox.
       PaSoTa xaccHpa b ochobhom CH^naa h MOHOTOHHasr. Ho b to >xe Bpews noTeniiHajibHO onacnaa, noTOMy hto hmchho pa6oTHHxn xacc name Bcero noABepraiOTca HaneTaM rpaSHTejiefi.
       Kaccnp - 3to, b HexoTOpOM pojje, jihiio npe^npnaTHa. Bejib nacTO hmchho oh nepBbiM BCTpenaeT noceTHTejieii hjih npoBOJxaeT hx. CnejioBarenbHO, 3TOMy paSoranxy hcoSxojjhmo Sbitb BCXCJIHBblM H npHBCTJIHBblM, HTO B CBOK) OHepejIb Tpe6yeT SojIblHHX 3MoijHOHajibHbix 3arpaT.
       Kaccnp ^ojixcch oSnanaTb xopoinen jjHxpHen, roBopnrb rpoMxo.
       9t0T paSoTHHX neJIHKOM H IIOJIHOCTblO OTBCnaer 3a aeHbTH, KOTOpbie npoxo^ar nepes ero pyxn, mo npemionaraer bmcoxhh ypOBCHb OTBCTCTBCHHOCTH, BHHMaTCJIbHOCTH H CTpeCCOyCTOHHHBOCTH.
       Oh zjojdkch yMeTb paSoTaTb b KOMaime h Gbicipo oSynaTbca. Hh ojihh xaccnp He cocTOHTca 6e3 xopomero 3nanna MaTeMarnxn.

5

       OcymecTBJiaeT npneM, yqex, Bbmany h xpaHemie zichokhbix cpejjcTB n peHHbix Sywar, oSecnenHBaex hx coxpannocxb. O(J)opMjiaeT aoKyMeHTBi h nonyqaex jjeiiejKHbie cpe/icxBa b ynpexneHHax 6aHKa. Bejiex KaccoByio KHHry Ha ochobc npHxonHbix H paCXOflHbIX JJOKyMeHTOB.
       ^jia aeaTejibHOCTH HeoSxojiHMbi: ckjiohhocxb k paCioxe c HHCJiaMH, bmcokhh ypoBeHb cocpenoxoneHHOCxn h pacnpejicjicHHa BHHMaHHB, pa3BHTbie cHeTHO-aHannTHHecKHe chocoGhocxh, xoponiaa onepaxiiBHaa naMsxb, ycn/iHHBOCxb, npnnnniiiiain>nocTb, Ha6jno^axenbHocxb, ocxopoacnocxb; oxBexcxBeimoci i.. PaBoxa acecxKo perjiaweHTHpoBaHa. Hecex oxBexcrueiiHocri, 3a coxpaHHoexb aenexHbix cpe/icxB.
       CoraacHO yKasainno Bainca Pocchh «O iiopruiKe bc/ichus KaccoBbix onepainin lopH/jHHecKHMH junjaMH h yiipoineimoM nopamce Be^eHna KaccoBbix onepannfi HHAHBnayajibHbiMii iipcjiiipiiiiiiMareJWMH h cySneKiaMH Majioro npe4npHHHMaxcabcrua» or II.0V20I4 r. N° 3210-y, KaccoBbie onepauHn - npneM h Bbuiauy iiajiH'iin.ix ;iener -npoH3BOASX H3 Kaccbi. Mecxo /ma hx npoBC/ieiuoi (io ccu. mccxo pacnonoaceHHa Kaccbi) onpeaenaex pyKOBojimejn. lopiijuiMecKoro JiHi/a, HH^HBH/jyajibHbiH npeanpHHMMarcjib 1151.
       OSopy/iOBaxb noMen/enne Kaccbi opiaiunannn h HHflHBHAyajibHbie npeflnpwHHMaxejiH Moryi no ciroeMy yCMOXpCHHK).
       KaccoBbie onepaijHH /jojokch bccxh Kacciip KaccoBi.iii hjih hhoh paSoxHHK, onpe/iejieHHbiH pyKOBo/jHicJicM m HHCJia HMeiomuxca xpyaceHHKOB. Co cbohmh aoji>kiiociiii>imh upairaMH h o6a3aHHOCxaMH xaccnp aojdkch O3HaKOMHXi>c« iioji pociincb. UpH HajiHHHH HecKOJibKHX KaccHpoB BbiSnpaexca crap n in ri Kacciip.
       PyKOBOOTxeJib opraHH3aiiHH xaioKe Biipaiie upoiio/iHXb KaccoBbie onepai/HH.
       nepeneHb zionacHocxen h paoox, 3aMernacMi.ix hjih BbinojiHaeMbix pa6oxHHKaMH, c KOxopbiMH pa6oxo/iaxejib Moacex xaKjnonaxb nHCbMeHHbie .noroBopbi o hojihoh HH/iHBH/iyajibHOH MaxepnajibHOH oxBexcxseHHOcxH 3a Heaociaqy BBepeHHoro


6

HMynjecTBa, a TaioKe mnoBbie (JjopMbi aoroBopoB o nojinon HH^HBmiyaJIBHOH MaTepnaJIbHOH OTBeTCTBCHHOCTH, yrBepac^en nocTaHOBJiemieM MnHTpyjia Poccnn ot 31.12.2002 r. N° 85 [21], B 3Tom nepenne co^epacaTca Kaccnpbi, KOHTponepbi, Kaccnpbi-KOHTponepbi (b tom HHCJie CTapnine), a raxxe apyrne paSoTHHKH, Bbino.THjnoiuiie o6fl3aHHOCTH KaccnpoB (KOHTpOJiepOB).


            1.2. ,3,OJDKHOCTHI>ie O0H3aHHOCTH Kaccnpa


       /JonaoiocTHaa HHCTpyKijHa npe^ycMarpnBaeT cjieayromne ocHOBHbie o6a3aHHocTH KaccHpa:
       -       ocymecTBJieHMe onepauiin no npneMy, ynexy, Bbwane h xpaneHHio 4eHe>KHbix cpejjcTB c o6«3aTejibHbiM co6jiK>AeHneM npaBnn, o6ecneMHBarc>mnx nx coxpaHHOCTb;
       -       cjjana b ynpeacjjemie Ganica .neneacHon HajinnHocTU csepx ycTanoBJiennbix jiumhtob;
       -       BeaeHne na ochobc npnxo^Hbix n pacxo^Hbix ^OKyMenTOB KaccoBon khhth;
       -       o(|)opMJieHne jjoKyMenTOB n nonynenne b cootbctctbhii c ycTanoBJieHHbiM nopaziKOM ^eneacHbix cpejjcTB b ynpeamennax OaHKa «jia Bbmann 3apa6oTHoii njiaibi n npeMHii, onaaTbi ko-MaHjjnpoBOMHbix n apyrnx pacxojiOB;
       -       CBepxa 4>aKTHnecKoro najinana AenexHbix cyMM c KHH>KHbIM OCTBTKOM;
       -       cocTaBJienne KaccoBoft othcthocth.
       ^Jia Hajuiea<amero Bbinojinenna ziojdkhocthbex oSasaHHOCTen Kaccnp ^ojiaceH 3HaTb:
       -       pyKOBO^antue h HopMaTHBHbie aoxyMeHTbi (nocTaHOBJienna, pacnopaacenna, npnKa3bi, HHCTpyKunn h T.n.), Kacaionineca BeaeHiia KaccoBbix onepapnn;
       -       $opMbi KaccoBbix n SaHKOBCKHx AOKyMeHTOB; npaBmia npneMa, Bbmann, ynexa n xpanenna ^eneacnbix cpe^CTB;
       -       nopaaoK o^opMnenna npuxojjHbix n pacxoziHbix .HOKyMeHTOB;

7

       -       AHMHT OCTaTKa KaCCOBOH HaAHHHOCTH, yCTaHOBACHHblH AAA opraHH3aixHH, h npaBHjia oSecneneHns ero coxpaHHOcTH;
       -       nopaAOK bcachha kbccoboh khhth h cocTasneHHa KaccoBow otacthocth;
       -       npaBHjia aKcnjiyaraunH aneKTpoHHo-BbinHCAHTCAbHOH tcxhhkh;
       -       ochobbi opraHH3aijHH Tpyaa, npaBHjia BiiyrpeHHero TpyAOBoro pacnopaAKa, npaBnna h nopMbi oxpaHbi ipyna, tcxhhkh 6e3OIiaCHOCTH, npOH3BOACTBCHHOH CaHHTapHH H npOTHBOIIOWapHOH 3anjHTbi.
       KaCCHp B COOTBCTCTBHH C AC ft CI ByiOLUHM 3aKOHOAaTCAbCTBOM O MaTepHaAbHOH OTBCTCTBCHHOCTH pafioHHX H CJiy>KamHX neceT noAHyio MaTepnajibHyio OTBCTCiBeHHOCTb 3a coxpaHHOCTb Bcex npHHSTbix hm ueHHocTeii ii 3a ymepG, npHHHHCHHbiii opraHH3aiiHH, KaK b pe3ynbTa're yMi.iiiuieuHbix AeficTBHH, TaK h b pe3yAbTaTe HeSpexcHoro hah ne/ioGpocoBCCTHoro OTHOineHHX K CBOHM o6«3aHHOCT»M.
       IIpHKa3bi o npneMe paSoTHHKOB (b tom hhcjic Kaccnpa) na paSoTy AOAXCHbl O(|)OpMAflTbCa C HCnOAb3OBaHHCM yHH<|)HUHpOBaHHbIX <|)opM nepBHHHOH yHCTHoii AOKyMCHraijHH no ynery Kiuipon.


            1.3. ripaBa Kaccnpa


       Kaccnp hmcct npaBo:
       1.          Tpe6oBaTb ot BbimecToaincro pyKOBOACTBa CBOCBpeMCHHOH nOAHOH H AOCTOBepHOH HH(|)OpMaiUHI, BJIHHfOIHCH na KanecTBeHHoe bshioahchhc cbohx o6«3aHHocTCH.
       2.          noBbiinaTb cbok) KBaAH^HKamiK) b HepaGo'ice upcMa, ecAH HHoe He oroBopeno pacnopoceHHeM pyKOBOAHTcaa opraiiH uuiHH.
       3.          OGpanjaTbca k BbiniecTosmeMy Hanan bCTBy bhjiotb ao pyKOBOAHTena opraHH3auHH c npeAJioxceHHSMH no coBepnieHCTBOBaHHio KanecTBa npoAyKHHH n ycnyr, no yjiynmeHHio opraHH3aiiHH TpyAa, no HaAAOKamen 3amHTe HHTCAACKTyaribHOH coGctbchhocth h MaTepHanbHbix hchhoctch opraHH3aHHH.


8

       4.          OSpanjaTbca k BtunecToanjeMy HanajitcTBy bujiotb pyKOBo^HTejis opraHmaijHH c TpeSoBaHnaMH oSecnennTb Han6ojiee SjiaronpuaTHyio oOcraHOBxy h ycnoBna ;uia BbmonHeHna cBoeii paSoTti.
       5.          IIpuBJieKaTb .apyriix coTpyzjHHxoB opranmaHHH k BbinOJIHeHHK) BO3JIO5KeHHbIX OOasaHHOCTCH - B COOTB6TCTBHH C OrpaHHHeHHaMH, HBXJiajlblBaeMblMH HOpMaTHBHbIMH ZIOKyMeHTaMH opraHH3an,nH.
       6.          IIpu najiHHnn b opraHH3apMH coTpyzjHHKOB, Haxojwiuiixca b ero HenocpejjcTBeHHOM no/piHHeHHH, OTziaBaTb noflHHHeHHbiM npnKa3bi n pacnopaacenna, KOHTpojmpoBaTb hx BbinojmeHHe.
       7.          OGpanjaTbca k BbnnecToanjeMy HanajibCTBy btuiotb zio pyKOBoaHTejia opraHinaijHH c npe^aoaceHnaMn o noompeHHH hjih npuBjieneHHH k MarepnajibHoii h AHCUHiumHapHoii OTBeTCTBeiiHOCTH noflHHHeHHbix eMy coTpyjjHiixoB.
       8.          YnacTBOBaTb b pa6oTe sacejjaHHii h coBemaHnfi, nocBanjeHHbix npoOjieMaM h aaaanaM, hmcjoiuhm OTHoniemie k ero ^OJIMCHOCTHblM o6a3aHHOCTaM.


            1.4. OTBCTCTBCHHOCTb KaCCHpa


       C pa6oTHHKOM, npuHHMaeMbiM Ha zjoajKHOCTb Kaccnpa, neoSxoaHMO 3aKjnoHHTb He TOJibKO rpynoBOH aoroBop. Tax Kax xaccnp 6y^er hmctb nejio c aenbraMH h, no^nac, .noBOJibHO xpynHbiMH cyMMaMH, HyaceH h thhoboh floroBop o hojihoh MarepHajibHOH OTBeTCTBeHHOcra.
       OTjniHHe aaHHoro aoroBopa ot ^oroBopa o MaTepnajibHoii oTBeTCTBeHHOCTH 3axjnoHaeTca b pa3Mepe ymep6a, xoTopbifi pa6oTHHX o6a3aH BO3MecTHTb. B nepBOM cjiynae, paSoTHHX BO3MenjaeT ymep6 hojihoctbio, a bo btopom - b pa3Mepe cpezmeMecaHHoro 3apa6oTxa.
       IIpaBO paSoTOflarejia Ha 3axjiioHeHHe c xaccupoM aoroBopa o MarepHajibHOH otbctctbchhocth no^TBepaqiaeT FIocTaHOBjieHHe MnHHCTepcTBa rpyaa P<t> 85 ot 31.12.2002 r. «O6 yrBepayjeHHH

9

nepeHHefi /Iojdkhoctch h paSoi, 3aMenjaeMbix iijih BbinojinaeMbix pa60THHKaMH, C KOTOpbIMH paSoTOflaTeJIb MOJXCT 3aKJIK)HaTb niicbMeHHbie jjoroBopbi o hojihoh HHAHBHAyajibHOH hjih KOJiJieKTHBHon (6pnraaHon) MarepnajibHOH otbctctbchhocth, a TaioKe TnnoBbix (|)opM AoroBopoB o hojihoh MaTcpnanbHOH OTBeTCTBeHHOCTH » [ 14].
       Ha ocnoBaHHH BbimeyKasaHHoro AoroBopa MaTepwajibHaa OTBeTCTBeHHocTb xaccnpa SyaeT hojihoh:
       - 3a TO, ITO npHHMTbie HM UeHHOCTH SyZjyT B COXpailllOCTH;
       -        3a ymepG, npHHHHeHHbiii hm b jik>6om cnyiac - xax yMbinuieHHO, Tax h b pesyjibTare neaxxypaTHoro hjih xajiaTHoro OTHOineHHfl k o6a3aHHOCTSM, npeAycMOTpemii.iM rpyjioBbiM AOTOBOpOM.
       Ecjih aojDKHocTb coTpyaHHxa noApasyMCBae r paGory no o6cjiyxcHBaHHio MaTepnaJibHbix neHHOcien, to cm orxa3 ot 3axjifoneHna c paSoTo^aTeneM aoroBopa o nojmoii Maicpiiajibnon OTBeTCTBeHHOCTH Sy^eT paccMaTpHBaTbca kbk nenciiojinciine cbohx TpyaoBbix oSasaHHOCTeft.
       B cjiynae HaneceHHa ynjep6a pa6oTo;iarejn<> BoiMcmeHHe nponcxoaHT cjieziyiomHM o6pa3OM:
       1.         C ijejibio ycTanoBJieHHa hphhhh BonniKiioBenna h pa3Mepa ynjepGa cosaaeTca komhcchh c yiacrueM cooTBeTCTByionxHx cneiiHajiHCTOB. Pa6oToaaiejn> oGh uiu Bi.iacHHTb Bee o6cToaTejibCTBa, npeaqie neM BbiHecTH pcinciinc KoiiKpemoMy paSoTHHKy BO3MecTHTb ynjepG.
       2.         PaSoTHHK o6a3aH ^aTb nHCbMeHiioe oGi.hciiciiiic npn>niHbi BO3HHKHOBeHHa ymep6a. Ecjih ace pa6oTHHK 01 Ka ii.iaacrca ot npe^ocTaBJieHHa oSbacHeHHii, hcoGxojihmo cocraBHTb cooTBeTCTByiomnH axT.
       3.         He no3AHee oahoto Mecaua c MOMcnra yc ranoBjienHa BejniHHHbi npHHHHeHHoro ynjepGa npoH3Bo;iiiTCH Bii.icKamic c bhhobhoto coTpyuHHxa cyMMbi ymepSa. He iipeBi.niiaioineft cro cpeAHeMecanHoro 3apa6oTxa, no pacnopaxceHHio paGo rojia icjiH.

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