How economic efficiency is considered. Formula of economic efficiency. Economic efficiency and its calculation

How to determine the main indicators of economic efficiency? What methods of calculating indicators can be used? Let's talk about this in the article.

You will learn:

• What is the essence of the economic efficiency of the enterprise, why should it be calculated.
• What indicators of economic efficiency are known.
• What formulas can be used to calculate indicators of economic efficiency of commercial activities.
• What are the methods for calculating indicators of economic efficiency.

What is the essence of calculating economic efficiency

The economic efficiency of an enterprise is the overall efficiency of its commercial activities, which is expressed in the ratio of the product received and the resources expended. To obtain the coefficient of economic efficiency, it is necessary to correlate the profitability of the enterprise and the total costs of the resources used. Business project will be effective if the first indicator exceeds the second component.

Indicators for calculating the economic efficiency of the enterprise

The system of indicators of general economic efficiency includes estimated indicators and indicators for the types of resources used. The key performance indicator of the organization is always profit... The estimated also include the following indicators: profitability of products, profitability of production assets, relative savings of fixed and circulating assets.

These indicators are needed for the development and implementation of new equipment, solving production issues, including the use of interchangeable materials and products, as well as in the design of construction and reconstruction, drawing up business plans, choosing production organization schemes in technological and scientific activities.

How are benchmarks determined? For this, the savings obtained from reducing cost of production, and as a cost - additional capital investments that led to these savings.

Comparative economic efficiency is determined by choosing one of two or more options for solving a certain commercial or economic problem. Thus, you get the characterization of the advantages of one option over others.

When comparing the two options, a different ratio of the required capital investments and the level of production costs. The option that needs less capital investment, while providing the lowest production cost, is recognized as economically viable.

When comparing the options, it is necessary to use the reduced costs calculated for each of them. The costs shown for each option are capital investments and current costs (cost), reduced to a single dimension in accordance with the efficiency standard.

It is also important to understand that the selection economic indicators due to the goals of the functioning of the system under study. For example, when establishing indicators of the comparative economic efficiency of an enterprise in the field of animal husbandry, it is necessary to focus on the growth of production, growth in labor productivity, payback of used feed and other costs. On the basis of this, the following system of indicators can be established: the output of gross and marketable products per animal, labor productivity, payment for feed and cost recovery.

Economic efficiency: calculation formula

The general formula for calculating efficiency is as follows:

E \u003d R / Zwhere:

R - production results;

Z - the cost of obtaining this result.

It is rather difficult to apply such an efficiency formula in practice, since the numerator and denominator of a fraction in most cases cannot be quantified and cannot be calculated in common units. In most cases, the results of the company's commercial activities are diverse and it is impossible to combine them into a common result. In some cases, the result is not expressed in numerical form at all, and can only be qualitative.

Effectiveness can be measured in 2 ways:

• As the ratio of the result of production to the cost of its implementation.
• As the ratio of the result of what is produced to what had to be abandoned when choosing an alternative.

How to calculate cost-effectiveness indicators

You can consider the features of calculating the main indicators of the economic efficiency of the enterprise. For example, these include profitability, cost intensity, financial condition, and financial and resource management.

Profitability indicators show the ratio of profit to costs, investments, investment costs, that is, they characterize the share of profit per unit of invested costs:

• profitability of products (services) R pr i, i.e. the ratio of the profit of the product (P i) to the cost price (C i) of the manufactured unit of production,%:

This indicator is used to identify the most profitable products;

• economic profitability of the company's assets (R f), i.e. the ratio of the value of the annual profit (P year) to the assets of the enterprise (K act) or the sum of the main (K main) and circulating (K turnover) capital,%:

The R f level demonstrates the efficiency of the enterprise (use of assets), i.e. shows the share of profit attributable to $ 1 of assets. Year includes balance sheet profit (P bal) plus interest on the loan attributable to cost.

• return on equity of the company (R sk), i.e. the ratio of the net annual profit of the company (after tax) to the amount of equity at the end of the reporting period (K sob),%:

• the return on capital used (R ik,%) shows the efficiency of both equity and borrowed capital (loans, borrowings, loans) of the company and is calculated by the formula:

The company's balance sheet at the beginning and end of each reporting period reflects the cost data on fixed assets - the initial cost, the amount of depreciation ( depreciation), residual value.

During the year, there is a movement of fixed assets, so their presence in the accounting is shown monthly. The cost of fixed assets at the end of the period (K of.k) is determined according to the balance sheet:

To office beginning - the cost of fixed assets at the beginning of the period;
To office - the cost of the acquired fixed assets;
K of.v - the cost of retired fixed assets.

The cost of the purchased equipment includes: purchase price, transportation costs, insurance, assembly, installation, adjustment.

To assess the level of use of fixed assets, it is necessary to have information about average annual cost fixed assets (K s.of.).

To office. early - the cost of fixed assets at the beginning of the year;
To office. k - the cost of fixed assets at the end of the year.

How to learn how to manage expenses: case

The leader needs to be able to manage the budget of his company. The editors of the Commercial Director magazine have compiled a detailed algorithm in order to learn how to correctly manage costs and extract maximum benefit at the lowest cost.

Methods for calculating indicators of economic efficiency

After we have decided on the systems of the main indicators of economic efficiency, it is necessary to work out the calculation methods.

Absolute criteria will help you analyze the basic dynamics of various profit indicators over a certain number of years:

• economic;
• accounting;
• received from sales;
• calculated in its pure form.

Such indicators are more related to arithmetic than to economic. The figures will be obtained in pure form, excluding inflationary processes. At the same time, relative indicators will have certain advantages in terms of the fact that they are not subject to inflation.

The calculation of economic efficiency indicators is the volume of products manufactured, work performed or services rendered. They are the basis for meeting all needs, for improving the material condition.

The indicators of economic efficiency include:

• Payback of basic costs is the ratio of the volume of gross output to the total costs of living and materialized labor, which is a generalized indicator.
• Profit is the realized part of the net income. Concepts of spent costs also imply different concepts of making a profit. In the field of economics, the term profit has a meaning that differs from the definition in the accounting reports.
• Obtaining net profit. Includes all net income and payroll. This is the main source of consumption and certain accumulation. In most enterprises, such indicators can only be determined by calculation. Therefore, the resulting "clean" products do not always accurately reflect the actual level of efficiency and the dynamics of production development.

1. The essence of the economic effect and economic efficiency

2. Cost-effectiveness of the introduction of new equipment and technologies

3. Cost-effectiveness of investments

1.The essence of economic effect and economic efficiency

The economic effect is the final economic result obtained from the implementation of any event that improves any performance indicators of the organization. The result is an absolute indicator and is measured in monetary units. In general, obtaining an effect involves the initial implementation of any costs, and then receiving additional income from the implementation of the measure. The economic effect itself is this additional income received by a series of additional profits, a decrease in material, labor costs, an increase in production or product quality, expressed in price.

It is important to correlate the result with the cost of obtaining it. Therefore, in addition to the absolute magnitude of the effect, it is necessary to know its relative magnitude.

Economic efficiency is an indicator determined by the ratio of the economic effect and the costs that generated this effect. Economic efficiency (E) is calculated by the formula:

Thus, efficiency determines the degree of profitability. Since this indicator is relative, it can be used for comparison either with existing regulations or with other options.

In general, the profitability of the implementation of the event is determined by three circumstances:

1) the costs of the event - they should strive to a minimum;

2) the effect of implementation - it should strive for the maximum;

3) the period during which the effect is obtained.

Depending on the economic efficiency of which needs to be measured, capital investments for the purchase of new equipment and technologies, funds invested in a project (investment), etc. can be used as costs.

Capital investments are funds (costs) in monetary terms, which are directed to the renewal and reproduction of fixed assets of the enterprise.

Investments - this concept from the point of view of finance is somewhat broader, since investments are all types of funds (costs) invested in economic activities in order to generate income.

However, in the Russian Federation, it is now accepted to equate investments and capital investments.

In connection with the above, the effect will be calculated differently depending on the nature of the activity that was carried out to obtain it. There is no general formula for calculating the effect. It is determined as the source of this effect is determined.

If in the calculations an annual effect is obtained from the implementation of an event, and this is usually an annual one, since the financial year is the time of a kind of turnover of the enterprise, then to obtain the total amount of the effect, it is multiplied by the number of years that bring this effect.

2. The economic efficiency of the introduction of new equipment and technologies

To determine the economic efficiency of the introduction of new equipment and technology, first of all, the amount of costs is determined, which in in this case represented by capital investments carried out during the implementation of:

where Kv- the amount of required capital investments;

C- the price of the introduced equipment;

M -installation cost;

And -the cost of tools, accessories;

Tr- transportation costs;

ObSdop- the cost of additional working capital (stocks

raw materials, materials, etc.) associated with the introduction of technology.

If, when a new machine is introduced, the old equipment is replaced, then in the case of the sale of this old equipment for scrap metal or some other organization, the amount received due to this is deducted from the amount of capital investments. The amount received in this case is called the liquidation value (the value obtained through liquidation).

In the case when the old replacement equipment is not sold on the side and has not yet paid for itself, that is, it has not yet fully depreciated itself, then its residual value should be added to capital investments, since these are the costs of the enterprise. Thus, the new technique will have to compensate the enterprise for the losses associated with its implementation.

As a rule, capital investments for the acquisition and implementation of new technology are paid off by additional profits gained from higher prices (with an improvement in the quality of goods), by reducing the production costs of these goods. Therefore, in the second step, the effect is calculated using one of the following formulas.

If we consider that the profit of an enterprise is formed due to the difference between price and cost, then it is necessary to consider the impact of these economic indicators when introducing technology:

1. If only the price changes (the organization is interested when it rises):

where Ent

Tsn- new price per unit of goods, after the implementation of the event;

Cs- the old price per unit of goods, before the implementation of the event;

Q

2. If only the cost price changes (the organization is interested in when it decreases):

where Ent- the effect of the introduction of new technology;

Ss- old unit cost of goods, before implementation

activities;

Cn- new unit cost after implementation

activities;

Q- the amount of goods sold.

If both price and production cost change:

where PRn- new profit earned after the implementation of the event;

PRs- old profit received before the implementation of the event.

The economic effect indicator is calculated per one year.

At the third stage, the economic efficiency from the introduction of new equipment or technology is calculated directly for the year:

, (65)

In addition, to assess the effectiveness of the measure taken, another indicator is calculated, which is the inverse of the economic efficiency, and is called the payback period of capital investments:

, (66)

Since capital investments should be recouped from the additional profit received by the enterprise, that is, due to the economic effect obtained from the introduction of new equipment or technology, the number of years for which they will pay off is calculated using the above formula.

After the indicators are obtained, that is, in the fourth stage, it is necessary to assess whether the efficiency is high enough to directly start the implementation process.

To assess the required level, you can use the so-called normative level of economic efficiency. In different economic situations, in different conditions of the introduction and functioning of equipment and technology, this standard coefficient of economic efficiency can be set at the level of the refinancing rate of the Central Bank of the Russian Federation - at the current time - 10.5% per year.

In addition, the criterion for assessing the effectiveness of capital investments is the alternative efficiency of using funds invested in technology. In this situation, an alternative is the bank interest offered by the bank for keeping money. If the calculated economic efficiency is less than the bank interest, then it makes no sense for the organization to introduce this technique or technology, but it is easier and more profitable to put money in the bank.

The calculation of the economic effect of the proposed measures is carried out in order to determine the feasibility of financing a certain project, the essence of which is to make a profit.

Types of economic effect

It involves investing capital in order to generate additional profit to achieve. In the second case, the economic effect cannot be calculated, since the social effect does not imply a profit.

The economic effect can be positive or negative. To achieve a positive effect, it is enough to make a profit. In other words, the size of the investor's income must be higher than the amount of the investment. This effect is called profit. The second way to get a positive effect is not in investments that increase the volume of income, but in saving production costs. The most profitable way to get a positive effect is to increase income and reduce production costs.

A negative positive effect is achieved when the costs of the proposed activity exceed the revenues. In this case, the economic effect will be called a loss.

Methodology for calculating the economic effect

The classic formula by which the economic effect can be calculated is as follows:

Eph \u003d D - Z * K, Where

Ef - economic effect;

D - income or savings from events;

З - costs of activities;

K is the standard coefficient.

Standard coefficient

In addition to the concept of "economic effect" there is another term that is used to determine the feasibility of investment. It is cost-effective. It also requires a standard coefficient. It shows the minimum acceptable efficiency investment project, which must be achieved for the state and society.

The standard factor is a constant. Its meaning varies depending on the industry in which it is applied. The value of this index ranges from 0.1 to 0.33. The highest value of the parameter is in the chemical industry, and the lowest in the transport industry. In the industrial sector, the standard coefficient is 0.16; in trade - 0.25.

Feasibility of calculating the economic effect of the proposed measures

The economic effect can be calculated for any period of time. It depends on how long the events are designed for. The calculation of the annual economic effect is carried out in cases where activities requiring investment are carried out or can be carried out during the year. An example is the payment of bonuses to employees for increasing sales by month. Thus, there is no better way to understand the feasibility of bonuses, how to calculate the economic effect for the year. The formula for calculating the economic effect of the proposed measures in this case will look like this:

Er \u003d (D1 - D0) * Z * K, where

• Eg is the annual effect;
• D1 - income after events;
• D2 - income before events;
• З - costs;
• K is the standard coefficient.

Example

In order to more clearly understand how the expediency of an investment project is determined, it is necessary to consider an example of calculating the economic effect.

The company is engaged in the manufacture and sale of furniture. The management decided to issue bonuses to employees if they can improve the quality of products. As a result of the measures taken to improve the quality of the goods, the company was able to earn 100 thousand dollars, which is 15 thousand more than before the implementation of the measures. 8 thousand dollars were invested, and the standard coefficient is 0.25. Accordingly, the economic effect is calculated as follows:

Eph \u003d 15 - 0.25 * 8 \u003d 13.

Long term investment

In cases where the investment will be carried out for a long period of time, the indicator of economic effect will not be able to reflect the feasibility of financing. Opportunity costs must always be taken into account. They appear when an investor makes a choice in the presence of another alternative. In this situation, the opportunity cost is considered to be the unearned profit that the entrepreneur could earn if he chose another option for investing his funds.

There is always at least one alternative investment option, and it must be taken into account in order to get a more complete picture when calculating the economic effect of the proposed measures. This alternative is a bank deposit. In this case, it is necessary to take into account the percentage of the deposit and discount the income and expenses.

In this situation, the net indicator will act as an economic effect. that costs exceed costs.

The thing is that a negative value of the net present value does not always mean an excess of expenses over income. If you include a calculation percentage in the calculation, for example, 5%, then a positive value means that the return on investment is more than 5%. If NPV is equal to 0, then the investment is profitable by exactly 5%.

To understand how profitable the proposed measures are when it is less than zero, it is necessary to calculate the internal percentage. A positive value indicates the profitability of the project, while a negative value indicates that it is unprofitable. If the internal interest is 2 at a calculation rate of 5%, then the investment has paid off 2 percent, but with an alternative use of these funds, they could have brought in 3% more. Thus, in contrast to the coefficient of economic efficiency, it is a more suitable solution for calculating the financing of measures to improve the enterprise, designed for a long term.

The economic effect of the implementation of automation tools can be only indirect, since the implemented automation tools are not a direct source of income, but are either an auxiliary means of organizing profit, or help to minimize costs.

You can evaluate the economic effect of using the program in two ways: simple and complex (more time consuming method, but more accurate). The simple method is a slight simplification of the complex method, taking into account various "caveats". For example, if material costs do not change after the implementation of the program, they can be excluded from the calculation, thereby simplifying it. A complete assessment based on a complex algorithm is usually carried out by qualified specialists based on the results of a survey of the business processes of an enterprise. But if it is necessary to quickly and approximately evaluate the effectiveness of the implementation of an automation tool, then it is possible to substitute estimated cost values \u200b\u200bin the formulas presented. Of course, when using cost estimates, and not their actual values, the economic effect will not be calculated accurately, but nevertheless will allow you to assess the profitability and need for automation.

The main economic effect from the introduction of automation means is to improve the economic and economic performance of the enterprise, primarily by increasing the efficiency of management and reducing labor costs for the implementation of the management process, that is, reducing management costs. For most enterprises, the economic effect appears in the form of savings in labor and financial resourcesreceived from:

• reducing the complexity of calculations;
• reducing labor costs for searching and preparing documents;
• saving on consumables (paper, floppy disks, cartridges);
• reduction of employees of the enterprise.

Reducing the same labor costs at the enterprise is possible by automating the work with documents, reducing the cost of finding information.

The criterion for the effectiveness of the creation and implementation of new automation tools is the expected economical effect ... It is determined by the formula:

E \u003d E r -E n * K p,

where E p - annual savings;

E n - standard coefficient (E n \u003d 0.15);

K p - capital costs for design and implementation, including the initial cost of the program.

The annual savings in ER are made up of savings in operating costs and savings due to increased user productivity. Thus, we get:

E p \u003d (P1-P2) + ΔP p, (1)

where Р1 and Р2 - respectively operating costs before and after the implementation of the developed program;

ΔP p - savings from increased productivity of additional users.

CALCULATION OF CAPITAL COSTS FOR DESIGN AND IMPLEMENTATION

If we evaluate the economic effect taking into account all the details, then the capital costs for design and implementation are calculated taking into account the duration of work at this stage. So, let's take a closer look at the calculation of capital costs for the design and implementation of an automation system.

Design refers to the totality of work that must be performed in order to design a system, part of a system, or a given task. Implementation is understood as a set of works on putting the system into commercial operation with possible modifications.

To calculate the costs at the design stage, it is necessary to determine the duration of each work, from the preparation of the technical task and ending with the paperwork.

The duration of work is determined either according to the standards (in this case, special tables are used), or they are calculated based on expert assessments according to the formula:

T 0 \u003d (3 * T min + 2 * T max) / 5 (2)

where T 0 is the expected duration of work;

T min and T max ~, respectively, the smallest and largest duration of work in the expert's opinion.

The calculation data for the expected duration of work are given in the table.

Table 1

Table of duration of work at the design stage (example)

Capital costs at the design stage K to are calculated by the formula:

K k \u003d C + Z p + M p + H (3),

where C is the initial cost of the software product;

Z p - salary of specialists at all stages of design and implementation ;

M p - the cost of using a computer at the design and implementation stage;

H - overhead costs at the design and implementation stage.

One of the main types of costs at the design stage is the salary of a specialist, which is calculated by the formula:

Z p \u003d Z p * T p * (l + A s / 100) * (l + A p / 100) (4)

where Z p is the developer's salary at the design stage;

Z d - developer's daily salary at the design stage;

And c - the percentage of deductions for social insurance;

And n is the percentage of premiums.

In general, the cost of machine time consists of the cost of processor time (when working with an object or absolute module) and the cost of display time. The formula for calculations is:

M \u003d t d * C d + t p * C p (5)

where C p and C d - respectively, the cost of one hour of processor and display time;

t d and t p - respectively, processor and display time required to solve the problem (hours).

Since the program was developed on modern high-speed computers, there is no need for additional processor time, i.e. taken as C n \u003d 0 and t n \u003d 0.

When calculating M p, one should take into account the time for preparing the source codes of programs, their debugging and solving test cases.

Overhead costs according to formula (2) are 80-120% of wages personnel engaged in the operation of the program.

If the design and implementation of the automation tool is completely carried out by a third-party organization, then a simplified calculation scheme can be used, i.e. as capital expenditures for design and implementation, accept the amounts paid to the third party, including the initial cost of the automation tool.

Operating costs include:

• content of information costs;
• maintenance of personnel for maintenance of a complex of technical means;
• operating costs of the program;
• building maintenance costs;
• other expenses.

STAFF COSTS

Expenses for various types of employees are determined by the formula:

Z \u003d n i z i * (1+ A c / 100) * (1 + A p / 100)

where n i - the number of personnel of the 1st type associated with the performance of work;

A c - percentage of social security contributions

A p - the average percentage of premiums for the year

COSTS FOR FUNCTIONING OF THE PROGRAM

The operating costs of the program consist of the costs of machine time and the costs of operating various accessories (paper, printer ink, etc.).

From formula (5), we will calculate the costs for the operation of the program:

M \u003d t d * C d + t p * C p

At the same time, it is possible to estimate similar costs before implementing the program and compare the values \u200b\u200bobtained. When introducing the program, the time for working with the same task is reduced, and this already results in savings.

CALCULATIONS ON OVERHEAD COSTS

The cost of supplies is determined by a simple calculation of the cost of purchasing them at wholesale (or free) prices.

OTHER EXPENSES

Other costs range from 1 to 3% of the total operating costs.

• before program implementation

P pr1 \u003d (Z + M 1 + H) * 0.03

• after program implementation

P pr2 \u003d (Z + M 2 + H) * 0.03

Thus, the operating costs are:

• before program implementation

P 1 \u003d Z + M 1 + H + P pr1

• after program implementation

P 2 \u003d Z + M 2 + H + P pr2

If the user, while saving the i-type using the program, saves T i, hours, then the increase in labor productivity P i (in%) is determined by the formula:

where F j is the time planned by the user to perform j-type work before the program is implemented (hours).

table 2

User work table (example)

The savings associated with increasing the productivity of the user P will be determined by the formula:

where Z p is the user's average annual salary.

EXAMPLE

For a better understanding of the material, consider as an example a small typical Russian organization engaged in the provision of services, in which the accounting department with one workplace is automated. As a means of automation, the software tool "1C firm" - "1C: Accounting Enterprise 2.0" was selected. We assume that the software is being implemented by a third party. The cost of "1C: Enterprise Accounting 2.0" is 10,800 rubles.

The cost of the services of a third-party organization for its implementation is 10,000 rubles.

As a result, the capital costs for implementation will be:

K \u003d 10800 + 10000 \u003d 20800 rub.

Let's calculate the costs of maintaining staff, based on the condition that the employee's salary is 50,000 rubles.

Z \u003d 1 * 50,000 * (1 + 34% / 100) \u003d RUB 67,000.

In our example, for simplicity, overhead and other costs before and after the implementation of the program will be considered unchanged, i.e. implementation of the program did not result in saving ink in printer cartridges, wasting paper, etc. Thus, the annual savings will equal the savings associated with increased user productivity.

Let's calculate the savings due to the increase in employee productivity. In our example, accounting was carried out on a computer, but manually using various programsthat allow storing data in tables. For example, MS Excel. As the initial data, we will use the data shown in Table 2.

Savings associated with increased user productivity:

P \u003d 67000 * 9 \u003d RUB 603,000.

As a result, we get the following expected economic efficiency:

E \u003d 603000 - 20800 * 0,15 = RUB 599 880

What do these numbers say? Even with an approximate calculation, the economic efficiency from the implementation of the software tool turned out to be significant. It turned out this way by increasing the employee's productivity.

Accordingly, having spent only 20,800 rubles, we get an annual savings of 599,880 rubles!

CONCLUSION

Based on the results of calculating the economic efficiency of design and implementation of automation tools, it is immediately possible that it is beneficial. Although the benefits are indirect, they are usually noticeable in the medium and long term. The introduction of automation tools can lead to adjustments in the business process itself, since tasks are completed faster. Employees can process large amounts of information during their working hours, which can be used either to reduce personnel costs or to rapidly develop the business while the number of employees engaged in information processing remains unchanged.

As practice shows, the automation of business processes, in particular such as calculating the cost of production, preparing regulated reporting on the results of activities, accounting for mutual settlements with counterparties, the formation and accounting of printed documents, carries great potential for development and material benefits over time.

In the process of calculating economic efficiency, one property of automation must be considered. It consists in the following: the more money and time spent on automation, the higher the economic effect of implementation. This is explained quite simply: if you approach the choice of a software product with a high quality, work out all business processes at the design and implementation stage, describe and debug everything, then much less money will be spent in the future on operating the program.

It is important to note that if different departments and employees are automated with one software tool, then the costs of organizing document flow between them are reduced. Both time and material costs are reduced.

Department of Strategic Management

ECONOMIC CALCULATIONS

IN DIPLOMA PROJECTS

TECHNICAL

SPECIALTIES

Methodical instructions for students of FTK

Saint Petersburg

Publisher SPbSPU

UDC 681.2.001.63.003.13 (075.4)

Economiccalculations in diploma projects on technicalspecialties: Method, instructions for students of FTK / Comp .: L.I. Gorchakova, M.V. Lopatin. SPb .: Publishing house of SPbSPU, 2003.28 p.

The guidelines correspond to the state educational standard of two disciplines of the federal component: HPP F. 11 "Economics" and OPD. Form 10 "Economics and management of instrument-making production" for directions 550200, 552800, 551300, 551500.

Various options for economic calculations of all kinds of results obtained by students when solving the problem of diploma design are considered. The main attention is paid to the methods of economic calculations for all options.

Designed for students of the Faculty of Technical Cybernetics, working on writing a graduation project or master's thesis.

Tab. 2. Fig. 1. Bibliography: 7 titles.

Reprinted by the decision of the Editorial and Publishing Council of St.

state Polytechnic University.

St. Petersburg State Polytechnic University, 2003

INTRODUCTION

Economic calculations are a mandatory section in graduation projects carried out by students of the Faculty of Technical Cybernetics, and can take the following forms:

1. Calculation of the economic effect.

2. Determination of the contractual price of the given R&D or research work.

3. Building a plan for the implementation of this R&D or research work.

4. Forecasting the development or sales of new technology.

5. Commercial appraisal project based on the Alt-Invest-Prim software product.

6. Combinations of the listed forms and their development in the form, for example, of a financial plan, financial balance b different combinations and so on.

The diploma project must contain at least any of the listed forms. The choice of calculation forms is carried out with the help of a consultant for the economic part of the diploma project.

Initial information is drawn up in the form of tables, for example, for ongoing research.

Table I. Calculation of direct production wages.

Table 2. Calculation of costs for materials, components, energy.

Table 3. Estimated total costs.

Or more generally:

Table 1. Calculation of one-time investments.

Table 2. Calculation of current costs.

Table 3. Calculation of costs with time reduction.

Table 4. Calculation of the cost estimate of the results with time reduction.

At the same time, the student has the right to choose the method of calculating: manual collection and processing of economic information, or the use of specialized software products. Students learn to work with one of them - the Alt-Invest-Prim system in practical classes in the discipline "Economics and Management of a Firm".

In the following sections of the methodological instructions, recommendations are given on the implementation of these forms of calculations.

CALCULATION OF ECONOMIC EFFECT

The general formula for calculating the economic effect for the period T, year:

E T \u003d P T -3 T, (1)

where Р т - cost estimate of results, rubles / period;

З т - cost estimate of costs, rubles / period.

Let us consider several cases of using calculations of the economic effect to justify and select options for new technology.

1.1. When comparing several options, the option with the largest difference between the results and the costs that caused them is considered the most effective, provided the highest annual profitability, rone-time investments TO, i.e. option with number is selected p,for which

E \u003d P - 3 max (2)
at

p \u003d E / K max (3)
The annual economic effect is determined by the formula

E \u003d E / T, (3, a)

where T is the service life.

The calculation of costs and benefits is carried out by years (P, and 3, respectively, the result and costs in year t), taking into account discounting, i.e., bringing the different costs to a single point in time (year).

A discount factor is used to discount costs and benefits

α for each T, calculated by the formula

α \u003d (1 + j) p, (4)

where j is the rate of return of the alternative investment option, defined as the average percentage of payment for a loan (under normal conditions of the economy functioning 10-15 % per year, in real conditions Russian Federation - the average percentage of investments in the bank);

t - settlement year;

t and t to - start and end year of the period.

Then the cost estimate of the result is determined by the formula

α; B N (5)

where C is the price of a unit of production obtained through the innovation;

B is the annual productivity of the innovation; N ~number of innovation units introduced at the customer.

The cost estimate of costs is calculated using the formulas

З t \u003d 3, \u003d К nt + And t-L k, (6)

where К nt - customer's one-time costs for the acquisition and development of innovations made in the initial year of the period t n; AND t - current costs in the operation of the innovation by the customer (without depreciation charges); L k - refund in case of liquidation as a result of technical wear and tear in the final year of service t k

T ok \u003d k T ol/ ET< Т сл

(see calculation example 1)

1.2. When comparing any version of the new technology with the "basic" (that is, already implemented, active, or "best analogue"), an additional share of the effect can be calculated
(∆E T) arising when comparing the sizes of the cumulative effects from the new and basic options:

Δ E T \u003d E T N - E T b \u003d ( R T N - Z T H) - ( R T b - Z T b) \u003d ( R T N - R T b) - ( Z T N - Z T b.) (8)

At the same time, the annual profitability of new one-time investments should be estimated

p p \u003d (ΔE T / TK n)! one hundred%. (9)

(see calculation example 2)

1.3. If the created innovation has no analogues ("basic" variant for comparison), or there are significant difficulties in obtaining information, then the economic effect is calculated only as the excess of the results P over the costs 3, that is, use formulas (I), (3), interpreting the results using expert assessments. In this case, special attention to formula (7).

1.4. If the created innovation has an analogue (the "basic" variant for comparison), but the cost estimates of the results are implicit (cannot be determined), but it is known that they are equal (qualitatively and quantitatively), then formula (7) is used, which is reduced to the form:

Δ E T \u003d Z t b - Z tn (10)

R T H \u003d R T b

that is, the economic effect associated with cost savings when obtaining the same result in different ways is determined (see example 3).

1.5. In the case when the object of analysis is the method of solving the problem, the method of performing research and development, etc. This case can correspond to either case 1.2 or 1.3. In case 1.3, the costs for options are calculated using the formula

where K is the one-time costs of the customer; And - the current costs of the customer.

TO = TO AL + TO EXL + TO RESH, (11)

where TO AL - the cost of creating an algorithm (and programs, etc.); TO OTL - debugging costs (programs, techniques); K RESH - costs for the solution (for research).

These three pillars include developer pay. The calculation of wages in organizations of various forms of ownership has its own characteristics.

For organizations of the budgetary sphere, the calculations of wages of employees are based on neither minimum size remuneration (minimum wage) and tariff coefficients established by law:

ZP \u003d minimum wage! R ! (T / T ef.resr), (11a)

where salary is the employee's salary; R - developer tariff factor (Table 1); T is the time spent on development; T ef.resr - developer's monthly working time.

Table 1

Tariff coefficients of a unified tariff scale for wages of employees of a public sector organization

In organizations of private ownership, for the calculation of the wages of employees, basically two methods are used:

a) the system of remuneration of workers in the public sector with the establishment of either the exclusive size of the minimum wage for a given organization, or the value of the tariff coefficient, or the value of two indicators simultaneously;

b) the amount of wages is set by agreement (contract).

In this way,

K al \u003d ZP al (1 + K add) (1 + K ex), (12)

where ZP al is the salary of the developer of the algorithm (program, etc.); To add - the coefficient of additional salary (established by the management of the organization); K ex is a coefficient that takes into account deductions for social security (established by government agencies).

In 2002, K ex was set at 35.8 % (pension fund - 28 %, social insurance - 4%, medical insurance - 3.8%)

TO ex \u003d RFP ex + A ex + FROM ex + Z m.e

A ex \u003d ( C computer / T sl · Teff) T ex (13)

where Teff is the effective fund of time of the used equipment or computers per year (for computers, about 2000 hours); T cl - service life of the computer; T ex - debugging duration, h; Ts computer - the book value of the computer, rubles; Z m.e

Costs for materials, electricity and others.

FROM ex \u003d FROM h T ex

where FROM h - debugger hourly rate.

TO res \u003d RFP res ( C computer / T f) T res, (14)

where T pESh is the time to solve the problem.

Current costs for the customer AND associated with the use of this program (or R&D):

AND= AND 3 + AND m + AND e + AND lab + AND n, (15)

where And 3 - direct salary; And m - the cost of materials; And e - electricity costs; AND lab - experimental costs; And n - overhead costs (usually more than 60% of I 3). In case 1.2

E \u003d R - 3 \u003d C - (K + I), (16)

where C is the developer's contractual price for the R&D results sold (see calculation example 5).

1.6. If the object of analysis is an element of equipment or technology that does not have an independent meaning in the system (in the device, program), then two options are possible:

as a result of the measures taken, the characteristics of the system have improved and an increase in the value of the system P can be established;

the value of system P does not change.

Suppose, for example, a new product has been able to improve aesthetic qualities, engineering psychology factors, maintainability, or other such hard-to-measure factors. If in the first version this can be associated with the growth of P of the system, then case 1.2 takes place. The growth in sales P here can be estimated based on the construction of a new demand function, on the basis of expert estimates, etc. The share of sales growth for e-mail associated with the improvement of the aesthetics of the device can be estimated expertly:

α el i<1 Σ α el i=1

where a el, are the weights of the factors that caused the growth in sales of the i product.

If the cost of improving aesthetic characteristics was Z el, it should be Z e\u003e R α el or E = R α el - Z email

In all these cases, the result of the solution can be presented in graphical form. The value Р \u003d ЦN reflects the volume of sales, and costs 3 \u003d К + И - total costs. Then E \u003d P - 3 can characterize gross income or total revenue (in the figure, this is the shaded area of \u200b\u200bthe RES).

In case 1.1 with selected values \u200b\u200bof C 1 and N , K and I, according to the new version, the values \u200b\u200bof P, and 3, and with the basic values \u200b\u200bof Ts 2 and N 2, K 2 and N 2 would be P and 3 2. A comparison of the areas of triangles P 1 E 3 1 and P 3 E 2 3 2, which is not shown here, will reveal the advantages of one of the options.

In case 1.2, the economic effect will be the gross income displayed by the area P E 3.

In the case of 1.3 lines Р 1 \u003d Ц 1 N 1 and R 2 \u003d C 2 N 2 and therefore the economic effect may be some other area 3 1 E 3 2.

Case 1.5 can correspond, as indicated, either to case 1.2 or 1.3.

Ofthe examples given show that a certain economic effect gives an overestimated value of benefits for the consumer, since in practice from the gross income it is necessary to make payments of expenses included in the cost price and payments to the budget.