An example of calculating the economic efficiency of an organization. An example of calculating the economic efficiency of a project using universal indicators. What is the essence of calculating economic efficiency

An example of calculating project economic efficiency indicators is presented on the basis of conditional initial data in Table 2, as well as calculated data in Table 3.

1. List of main production workers:

people,

where is the complexity of the production program;

Annual working time fund for the company's employees;

Coefficient that takes into account the loss of working time due to vacations (regular, student, etc.);

The average rate of fulfillment of time standards (output) by workers per year.

2. Cost of the annual product production program:

RUB 532.64/ed. * = 63916.8 thousand rubles/year,

where is the wholesale price of the product;

Annual product production program.

3. Annual production output per payroll production worker:

Thousand rub./person/year,

where is the wholesale price of the product;

Annual product production program;

Person - payroll number of main production workers:

4. Product output in wholesale prices of the enterprise per 1 ruble of the wage fund of production workers:

where is the wholesale price of the product;

120 thousand editions/year - annual product production program;

Payroll fund for production workers.

5. Average monthly salary of production workers of the enterprise:

RUR/month,

where is the annual wage fund for production workers;

Number of months in a year;

List of production workers.

6. Costs per 1 ruble of products produced:

r./r.,

where is the total cost of the product, rubles/ed.;

Wholesale price of the product, rub./ed.

7. Annual profit from sales of products:

RUB 88.77/ed. * 120 thousand editions/year = 10652.4 thousand rubles/year,

where 88.77 rub./ed. - profit of the enterprise from the sale of one product;

120 thousand items/year - annual product production program.

The results of calculating the economic efficiency indicators of the project are summarized in Table 4.

Table 4

Results of calculation of project economic efficiency indicators

Indicator name	Unit of measurement	The value of the indicator
1. Annual production of products	thousand ed.
2. Material consumption rate for the product	kg/ed.	1,8
3. Piece standard time for a product	Partial edition	0,8
4. Full cost of the product	r./ed.	443,87
5. Enterprise profit from product sales	r./ed.	88,77
6. Wholesale price of the product	r./ed.	532,64
7. Selling price of the product	r./ed.	628,52
8. Cost of the annual product production program	thousand rubles/year	63916,8
9. Cost of the annual product production program	thousand rubles/year	53264,4
10. Number of production workers	people
11. Annual production per payroll worker	thousand rubles/person	1420,4
12. Product output for 1 rub. wage fund	r./r.	4,6
13. Average monthly wages of production workers	RUB/month
14. Costs per 1 ruble of manufactured products	r./r.	0,83
15. Annual profit from product sales	thousand rubles/year	10652,4

CONCLUSION

This methodological work presents the practical aspects of the economic part of the final qualifying work of undergraduate students in engineering areas of training.

The publication is intended for methodological support of independent work of bachelor's degree graduates on calculations of economic indicators to assess the degree of effectiveness of technical solutions proposed in the WRC.

Knowledge, skills and abilities to carry out an economic feasibility study of the proposed activities using theoretical and practical knowledge in the field of economics and production organization in practice indicate the degree and preparedness of the bachelor for the upcoming professional activity and continuation of studies in the master's program.

Bibliography

1. Zaitsev, N.L. Economics, organization and enterprise management [Text]: textbook. allowance / N.L. Zaitsev. – M.: INFRA-M, 2012. – 453 p.

2. Lavrov, G.I. Organization of production and management in mechanical engineering [Text]: textbook. allowance / G.I. Lavrov. – Tyumen: TyumGNGU, 2014. – 256 p.

3. Milkova, O.I. Economics of mechanical engineering production [Text]: method. instructions for performing the calculation graph. and control. works / [comp. O. I. Milkova]. - Yoshkar-Ola: MarSTU, 2011. – 43 p.

4. Ushakov, I.P. Organizational and economic justification of course and diploma projects [Text]: textbook. allowance / I.P. Ushakov. – Yoshkar-Ola: MarSTU, 2004. – 87 p.

5. Ushakov, I.P. Economics of mechanical engineering production [Electronic resource]: textbook. allowance for remote training / I. P. Ushakov, O. I. Milkova. - Yoshkar-Ola: Perm State Technical University, 2013. - 414.

INTRODUCTION……………………………………………………………………………….3

1. CALCULATION OF THE COST, WHOLESALE AND SALE PRICE OF THE PRODUCT………………………………………………………………………………...….4

2. CALCULATION OF ECONOMIC EFFICIENCY INDICATORS OF THE PROJECT…………………………………………………………….....………………28

CONCLUSION……………………………………………………………33

Bibliography……………………………………………………………….34

Educational edition

ECONOMIC JUSTIFICATION

GRADUATE QUALIFICATION WORK

Guidelines for the implementation of the economic part

final qualification work of bachelors

in areas of training 03/15/01 Mechanical engineering,

03.22.01 Materials science and materials technology,

03/15/05 Design and technological support

machine-building industries

Compiled by MILKOVA Olga Ivanovna

Editor

Computer layout

Signed for printing Format 60x84/16.

Offset paper. Offset printing

Conditional p.l. Academic ed. l.

Circulation Order No. C –

Volga State Technological University

424000 Yoshkar-Ola, pl. Lenina, 3

Editorial and Publishing Center of PSTU

424006 Yoshkar-Ola, st. Panfilova, 17

Evaluation of the performance of personnel management services is a systematic, clearly organized process aimed at measuring the costs and results associated with the activities of personnel services, as well as the relationship of these results with the results of the organization's past activities.

Quantitative assessment of the effectiveness of personnel management services involves the mandatory determination of costs necessary for the implementation of the organization’s personnel policy. In this case, one should take into account the costs of both maintaining staff and replenishing them and training them.

Economic efficiency indicators are:

1) the ratio of the costs necessary to provide the organization with a qualified workforce of appropriate quantity and quality, and the results obtained;

2) costs for individual areas and programs of human resources services activities per employee;

3) the effect of influence of individual personnel services per employee.

When assessing the effectiveness of management, indicators of management efficiency are also used - the ratio of economic indicators (gross output, profit, gross income) to the costs of maintaining the management apparatus.

We will evaluate the state and effectiveness of management structures, as well as the effectiveness of the management staff of the analyzed enterprise, using the following indicators defined for the current management structure, Table 1 of Appendix E.

Analyzing the results of the management efficiency of T&K Products CJSC, the following should be noted. The main performance indicators of the management structure tend to increase in 2009 compared to 2008, i.e. We are seeing an improvement in the efficiency indicators of the enterprise management structure.

The enterprise does not assess the qualities of managers, and the formation of a reserve for promotion is based on the subjective assessments of the director. Management efficiency indicators of T&K Products CJSC are presented in Appendix D.

So, when selecting and evaluating a manager, it is necessary to take into account his personal qualities, abilities, skills, professionalism, abilities, communication, as well as how important the company’s efficiency, personal growth in the service hierarchy, growth of subordinates, and company profit are for him.

The effectiveness of the integrated management system of T&K Products CJSC should be carried out on the basis of an assessment of the competitiveness of the services provided, for which the economic personnel management system is responsible; competitiveness of the enterprise, ensured by the organizational personnel management system; competitiveness of the personnel workforce, achieved during the functioning of the social personnel management system.

The considered methodology for assessing the performance of an integrated personnel management system makes it possible to use it as one of the mechanisms of modern management.

Planning for personnel requirements is part of the overall planning process in an organization. Ultimately, successful workforce planning rests on knowing the answers to the following questions:

how many workers, what qualifications, when and where will be required;

how to attract the right personnel and reduce or optimize the use of redundant personnel;

how best to use personnel in accordance with their abilities, skills and internal motivation;

how to provide conditions for personnel development;

what costs the planned activities will require.

The strategic determination of personnel needs is based on a comparison of production needs in human resources with their actual availability. When justifying the qualitative and quantitative composition of personnel, existing restrictions on financial resources must be observed, and external and internal factors must also be taken into account. For example, at JSC T&K Products, the following trend is observed. Some departments refuse to plan the number of personnel on the principle of limits, that is, a maximum number of employees and wage fund previously agreed upon and approved for a certain period of time, but instead directly link their needs for labor resources based on the order portfolio, assessment of production prospects and other points.

Determining the need for human factors is essentially the application of planning methods and techniques to staff an organization in an optimal manner. For convenience, we can consider that the process of such planning includes three stages:

1. Assessment of available resources.

2. Calculation of future needs.

3. Program to meet personnel needs.

First, management needs to know how many people are involved in each operation required to achieve a specific goal, and how well each of them performs it.

The second stage is forecasting the number of personnel required to achieve the organization’s goals. Thus, the management of T&K Products CJSC decided to organize and carry out a large-scale action; it needs to determine how many additional personnel this will require. Naturally, with major organizational changes, for example, when creating a new branch, assessing future labor requirements is a complex and very important task. In these cases, it is necessary to assess the external labor market and determine the labor force available in it.

Program to meet staffing needs. The program must include specific, detailed measures to attract, select, hire, train and promote employees required to achieve the organization's goals.

A specific determination of personnel requirements is a calculation of the required number of employees according to their number, qualifications, time, employment and placement in accordance with the current and future development objectives of the enterprise. The calculation is made on the basis of a comparison of the estimated labor demand and the actual state of supply on a certain date and represents the information basis for making management decisions in the field of attracting personnel, their training and retraining.

The purpose of such planning is to properly organize long-term work with personnel. HR departments are planning the following changes:

1) the need to replace personnel by year in connection with retirement, dismissal, transition to disability, etc.;

2) the need to reduce the number of personnel due to rationalization or reduction in production volumes, downtime, non-payments, etc.;

3) the need to expand the number of personnel in connection with the expansion of production, the development of business activities, etc.

When calculating the need for personnel, various coefficients are used, for example, the staff turnover rate (G):

Г = Number of layoffs in the planning period (22)

Average number of employees in the planning period

Average annual number of layoffs x 100

Average annual number (23)

Absenteeism rate (K):

K= Number of days worked x 100

Number of days to be worked

So, in our case it turns out: Г=6: 86= 0.07 or 6*100: 86=7

K=243*100: 250=97.2

The nature of staffing needs assessments. Assessing an organization's personnel needs can be quantitative and qualitative.

A quantitative assessment of personnel needs, designed to answer the question “how much?”, is based on an analysis of the proposed organizational structure (levels of management, number of divisions), production technology requirements (form of organizing joint activities of performers), a marketing plan and a forecast of changes in the quantitative characteristics of personnel (with taking into account changes in technology). Information on the number of filled vacancies is important.

A qualitative assessment of the need for personnel is an attempt to answer the question “who?” This should take into account value orientations, the level of culture and education, professional skills and abilities of the personnel that the organization needs. Assessing the need for managerial personnel is especially difficult. In this case, it is necessary take into account the capabilities of personnel “to determine rational operational and strategic goals for the functioning of the enterprise and to formulate optimal management decisions that ensure the achievement of these goals.”

An important point in personnel assessment is the development of organizational and financial staffing plans, including:

development of a program of activities to attract personnel;

developing or adapting methods for assessing candidates;

calculation of financial costs for attracting and evaluating personnel;

implementation of assessment activities;

development of personnel development programs;

estimating the costs of implementing personnel development programs.

Calculation of personnel requirements

Determine the required number of workers, their professional and qualification composition: production program, production standards, planned growth in labor productivity and work structure.

The calculation of the number of personnel can be current or operational and long-term or long-term.

Current staffing needs.

The total need of the enterprise for personnel A is determined as the sum:

A = H + DP, (24)

where H is the basic need for personnel, determined by the volume of production;

DP - additional need for personnel.

The basic need of an enterprise for personnel H is determined by the formula:

H = OP / V, (25)

where OP is production volume;

B - output per worker.

In our case. according to Table 1 of Appendix D, we get:

78.4 +109.8=188.2

H=2745: 188.2=14.59

A=14.59+0= +14.59 (2% of the total number of employees).

So, we have no general need for personnel.

More specific calculations are usually made separately for the following categories:

piece workers (taking into account the labor intensity of products, working hours, level of compliance with standards);

temporary workers (taking into account assigned zones and labor intensity of work, staffing standards, labor intensity of standardized tasks, working time fund);

students (taking into account the need for training new workers and planned training periods);

service personnel (based on standard standards and staffing);

management personnel (determined based on controllability standards).

The additional demand for DP personnel is the difference between the total demand and the availability of personnel at the beginning of the billing period.

When calculating additional needs, take into account

enterprise development (scientifically based determination of the increase in positions due to increased production)

DP = A pl - Ab, (26)

where Apl and Ab are the total need for specialists in the planned and base periods;

partial replacement of practitioners temporarily holding specialist positions

DP = A pl ½ Kv, (27)

where Kv is the attrition rate of specialists (practice shows that this is 2 - 4% of the total number per year); compensation for the natural attrition of employees holding positions of specialists and managers (assessment of demographic indicators of personnel, accounting for mortality...); vacant positions based on approved staffing levels and expected attrition of employees.

Long-term need for specialists. This calculation is carried out with a planning depth for a period of more than three years.

When determining the need for specialists for the future and the absence of detailed plans for the development of the industry and production, a calculation method is used based on the coefficient of saturation with specialists, which is calculated by the ratio of the number of specialists to the volume of production. Taking into account this indicator A (the need for specialists) will look like this:

A = Chr Ѕ Kn, (28)

where Chr is the average number of employees;

Кн - standard coefficient of saturation with specialists.

Human resource planning is a system of comprehensive solutions that allows:

a) provide the organization with the necessary personnel;

b) select people who could solve the assigned tasks and set new ones;

c) ensure the required level of qualifications of employees;

d) ensure the maximum possible active participation of employees in the activities of the organization.

The planning process itself may include different stages:

a) identifying the problems and goals of the organization,

b) collecting the necessary information;

c) searching for a solution in the form of measures to achieve the goal;

d) implementation of the decision;

d) control over the entire process.

Types of planning at JSC "T&K Products":

a) strategic planning, which allows, by using the organization’s potential, including personnel, to minimize weaknesses in the organization;

b) operational planning - planning of events.

When it comes to workforce planning, there is no short-term or long-term planning going on. When a staff member becomes vacant, a competition for the vacant position is announced. Typically, the search for candidates begins with submitting an advertisement to the media or to your employees. Thus, both external and internal sources of candidate search are used.

Recruitment is one of the key aspects of the work of JSC "T&K Products" because The efficiency of the enterprise and the use of all other resources depend on the quality of the selected personnel. Therefore, mistakes in personnel selection are a waste of money, and good personnel are a good way to invest it.

We present in tabular form (Table 1, Appendix E) the opportunities and threats to the organization’s activities to visually display its state.

Thus, from the decision matrix it is clear that the most important problem for this enterprise is what has already been identified - the lack of staff motivation. From which all other shortcomings flow.

Economic efficiency of proposals.

The proposed organization management system provides for an increase in staff salaries, as well as the introduction of incentives for good work over a period (1 year). The main economic effect will be obtained by increasing the volume of products sold. Based on the technical and economic indicators of the enterprise for 2010, obtained in the planning department, and proposals for changing the management system, it is possible to calculate the expected economic effect. We summarize the initial data for the calculation in Table 1, Appendix G.

Thus, a system of personnel motivation was introduced into the personnel management system by increasing wages by entering new markets for the provision of services, and as a result, increasing the volume of services provided and introducing bonuses and incentives at the end of the year for high performance.

This will give staff an incentive to complete high-quality work on time, and possibly complete the work prematurely.

defining the nature of the organization;

identifying reasons for leaving work;

staff survey to determine employee expectations from work;

developing effective recruitment, interviewing and career guidance procedures;

development of effective socialization, training, career development programs;

assimilation of quality groups;

development of profit sharing schemes;

creating a program to provide child care and assistance services to older workers;

maintaining competitive wages.

The personnel management system provides for advanced training. To increase labor productivity, it is necessary to improve the qualifications of personnel (Table 19).

Table 19 - Costs of personnel training

The calculation results are summarized in Table 20.

Table 20 - Total costs

Wages in the planned period increase compared to the previous year by 23% (Table 21). To motivate employees, it is planned to introduce material incentives in the amount of 15% of profits.

Table 21 - Salary (million rubles)

According to the table, the wage fund in the planned period should increase by 211.5 million rubles. or 0.3%, this is a slight increase for the enterprise. It is assumed that the cost of goods in the planning period will not change, then the sales volume will increase due to:

introduction of additional services;

staff development.

The totality of costs necessary to provide services is reflected in the cost estimate (Table 22).

Table 22 - Cost estimate for the planning period

Based on this table, the calculation of technical and economic indicators in the planning period was carried out. The calculation results are shown in Table 23.

Let's assume that in the planning period revenue increases by 20%.

Table 23 - Planned technical and economic indicators

In the reporting period, profit from sales was negative and amounted to minus 126 million rubles. due to high commercial expenses (RUB 1,722 million) and management expenses (RUB 7 million). In the planning period, selling and administrative expenses remained unchanged.

The calculation results indicate that the amount of net profit in the planning period should increase by 146.7 million rubles. (155.7 - 9) or 16.3 times; other indicators increased accordingly.

Positive changes occurred due to an increase in the volume of sales of goods, i.e., an increase in their quality.

Table 24 - Efficiency of JSC "T and K "Products" in the planned period

According to the results of the table, the performance indicators of JSC "T and K" Products "in the planned period, sales profitability should increase. The overall profitability remains unchanged, the estimated profitability will increase by 54%. In accordance with the proposed measures, the quality of goods and service culture should increase.

Changes to the HR system will lead to improved performance and show that the additional investment has been successful. Additional costs are characterized by a number of indicators:

payback period (PA);

index of profitability of additional costs (IR);

net present value of the project (NPV).

The payback period is defined as the ratio of the amount of additional costs to the average annual profit:

When estimating the payback period, the assumption was made that all funds are received at the end of the year. Then the payback period is rounded to a whole number of years. Or we assume that the entire cash flow is equally distributed over the months.

The payback period for the proposed improvement is:

To determine the amount of additional costs, an estimation method is used. The method takes into account all costs and all benefits, the timing of costs and benefits. This method allows you to calculate net present value by estimating the flow of all net cash in the future. The method involves estimating a discount rate and calculating the value of future cash flows.

The analysis allows us to draw conclusions that after the introduction of additional costs, the efficiency indicators of the economic activities of T&K Products CJSC will increase, namely, the following will happen:

increasing the volume of sales of services;

increase in profits;

increasing profitability;

expanding the range of products provided;

5) improving the quality of service.

Positive changes in the activities of the enterprise will increase its financial stability and will allow it to occupy the corresponding sector in the market and increase competitiveness.

CJSC "T&K Products" has its own personnel policy. Its principle is: "The best personnel - the best company, the best company - the best personnel."

The company selects its personnel according to the following criteria: decency, initiative, professionalism and honesty. The company considers the main criterion when working with personnel to be fair treatment of all its employees, regardless of their gender, social status and family relationships.

CJSC "T&K Products" strives to achieve the optimal combination of the creative spirit of each of its members, on the one hand, and the ability to work harmoniously in a team. One of the principles of personnel policy is unconditional subordination to a superior manager and meticulous fulfillment of the tasks assigned by him.

The company values ​​its personnel if it receives high returns from them, and strives to support them not only at work, but also socially. The greatest efficiency comes from thoughtful investments in personnel and their training. All employees, including managers, perceive fair criticism positively and without offense and respond adequately to it.

Each member of the company has the right:

to fair financial remuneration for their work,

know the procedure and criteria for calculating salaries,

to help and support the company in advanced training (including training at courses or other educational institutions, fully or partially at the expense of the company). Apply for targeted education loans,

for professional, personal and job growth,

for relocation and promotion within the company structure,

to encourage innovative ideas and their implementation,

on mutual trust and respect from colleagues and management,

for annual paid leave,

for additional payment for work outside of school hours.

The results achieved by people in the process of work depend not only on the knowledge, skills and abilities of these people. Effective activity is possible only if employees have appropriate motivation, i.e. desire to work. Positive motivation activates a person’s abilities and releases his potential; negative motivation inhibits the manifestation of abilities and prevents the achievement of activity goals.

Labor incentives in the company ZAO T&K Products are organized as follows. If the planned target for the volume of CP is fulfilled, then the company’s employees receive bonuses. There are also additional payments for night work and overtime. Social benefits are used - additional payment for vacation, salary supplement for large families, lunches organized for a minimum fee, compensation for travel expenses to the place of work, etc.

Alexander Poddubny - Leading specialist of the corporate client department of Antegra consulting

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

You can evaluate the economic effect of using the program two ways: simple and complex(more labor-intensive method, but more accurate). A simple method is a slight simplification of a complex method, taking into account various “reservations”. For example, if material costs do not change after the implementation of the program, then they can be excluded from the calculation, thereby simplifying it. A full assessment using a complex algorithm is usually carried out by qualified specialists based on the results of a survey of the enterprise’s business processes. But if you need to quickly and approximately assess the effectiveness of implementing an automation tool, then you can substitute estimated cost values ​​into the presented formulas. Of course, when using cost estimates rather than 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 tools is to improve the economic and business 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 comes in the form of savings in labor and financial resources obtained from:

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

Reducing labor costs at an enterprise is possible by automating work with documents and reducing the cost of searching for information.

The criterion for the effectiveness of creating and implementing new automation tools is the expected economic effect . It is determined by the formula:

E=E r -E n *K p,

where E r - annual savings;

E n - standard coefficient (E n =0.15);

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

Annual ER savings consist of operating cost savings and savings due to increased user productivity. Thus we get:

E r =(P1-P2)+ΔP p, (1)

where P1 and P2 are, respectively, operating costs before and after the implementation of the developed program;

ΔР p - savings from increased productivity of additional users.

CALCULATION OF CAPITAL COSTS FOR DESIGN AND IMPLEMENTATION

If the economic effect is assessed 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 to design a system, part of a system, or a given task. Implementation means a set of works to put the system into commercial operation with possible modifications.

To calculate costs at the design stage, it is necessary to determine the duration of each work, starting with the preparation of technical specifications and ending with the preparation of documents.

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

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

where T 0 is the expected duration of work;

T min and T max ~ respectively the shortest and longest duration of work according to the expert.

Calculation data for the expected duration of work is given in the table.

Table 1

Work duration table at the design stage (example)

Name of work	Duration of work, days
		maximum
Development of technical specifications
Analysis of technical specifications
Literature Study
Working in the library with sources
Introduction to the main stages of the thesis
Registration of technical specifications
Algorithm development
Program improvements
Debugging the program
Economic justification
Drawing up an explanatory note
Making posters

Capital costs at the design stage Kk are calculated using the formula:

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

where C is the initial cost of the software product;

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

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

N - 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 using the formula:

Z p= 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 - daily salary of the developer at the design stage;

A c is the percentage of contributions to social insurance;

And n is the percentage of bonuses.

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

M=t d *C d + t p *C p (5)

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

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

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

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

Overhead costs according to formula (2) amount to 80-120% of the wages of personnel involved in operating the program.

If the design and implementation of the automation tool is carried out entirely by a third-party organization, then a simplified calculation scheme can be used, i.e. As capital costs for design and implementation, accept amounts paid to a 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 equipment;
• costs of operating the program;
• building maintenance costs;
• other expenses.

STAFF COSTS

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

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

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

A с - percentage of contributions to social insurance

A p - average percentage of premiums for the year

COSTS OF PROGRAM OPERATION

The cost of operating the program consists of the cost of computer time and the cost of operating various accessories (paper, printer ink, etc.).

From formula (5) we will calculate the costs of operating the program:

M=t d *C d +t p *C p

In this case, you can estimate similar costs before implementing the program and compare the resulting values. When implementing the program, the time spent working on the same task decreases, which already results in savings.

CALCULATIONS FOR OVERHEAD COSTS

The costs of operating supplies are determined by simply calculating the costs of purchasing them at wholesale (or free) prices.

OTHER COSTS

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

• before program implementation

P pr1 = (Z+M 1 +H)*0.03

• after implementation of the program

P pr2 = (Z+M 2 +H)*0.03

Thus the operating costs are:

• before program implementation

P 1 =Z+M 1 +H+P pr1

• after implementation of the program

P 2 =Z+M 2 +H+P pr2

If the user, when saving 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 implementing the program (hours).

Table 2

User work table (example)

	Type of work	Before automation, min Fj	Time savings, min.	Increase in labor productivity Р i (in%)
	Entering information
	Carrying out calculations
	Preparing and printing reports
	Data analysis and sampling

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

where Z p is the average annual salary of the user.

EXAMPLE

To better understand the material, let us take as an example a small typical Russian organization engaged in the provision of services, in which an accounting department with one workplace is being automated. The software tool of the 1C company, 1C: Enterprise Accounting 2.0, was chosen as an automation tool. We assume that the software is implemented by a third party. The cost of “1C: Enterprise Accounting 2.0” is 10,800 rubles.

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

As a result, capital costs for implementation will be:

K = 10800 + 10000 = 20800 rub.

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

Z = 1 * 50000 * (1 + 34% / 100) = RUB 67,000.

In our example, for simplicity, we will consider overhead and other expenses before and after implementation of the program as unchanged, i.e. the implementation of the program did not result in savings in ink in printer cartridges, waste of paper, etc. Thus, the annual savings will be equal to the savings associated with increased user productivity.

Let's calculate savings due to increased employee productivity. In our example, accounting was carried out on a computer, but manually using various programs that allow you to store data in tables. For example, MS Excel. We will use the data given in Table 2 as initial data.

Savings associated with increased user productivity:

P = 67000 * 9 = RUB 603,000.

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

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

What do these numbers say? Even with an approximate calculation, the economic efficiency of implementing the software turned out to be significant. This was achieved by increasing employee productivity.

Accordingly, having spent only 20,800 rubles, we get savings for the year of 599,880 rubles!

CONCLUSION

Based on the results of calculating the economic efficiency of designing and implementing automation, it is immediately clear that it is profitable. Although the benefits are indirect, they are usually noticeable in the medium and long term. The introduction of automation tools can lead to adjustments to the business process itself, as tasks are completed faster. Employees can process large volumes of information during their working hours, which can be used either to reduce personnel costs or for rapid business development while maintaining the same number of employees engaged in information processing.

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

In the process of calculating economic efficiency, it is necessary to take into account one property of automation. It is as follows: the more money and time spent on automation, the higher the economic effect of implementation. This can be explained quite simply: if you carefully approach the selection of a software product, thoroughly work out all business processes at the design and implementation stage, describe and debug everything, then in the future you will spend much less money on operating the program.

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

It is proposed to implement an investment in the amount of 15,000 thousand rubles, the investment period is 2 years. As a result of introducing an investment into an organization (firm), it has the opportunity to receive additional income. The total income from the implementation of the investment is 54,500 thousand rubles, and for years 2 - 7,500 thousand rubles, 3 - 15,000 thousand rubles, 4 - 20,000 thousand rubles, 5 - 12,000 thousand rubles.

Calculation of the economic efficiency of an investment project is carried out according to the methodology set out in subparagraphs 5.1. – 5.6., Appendix 3 by tabular method with a settlement period of 5 years and an average discount rate d av = 0.19 rub./year/rub.

Table A.4

Calculation of economic results from implementation

investment project

	Indicators:	The value of the indicator by year of the calculation period (thousand rubles)
	Income from the project in current prices
	Investments at current prices
	Discount factor:
	Discounted value of income from the project in prices of the year the decision was made (line.1line.3)

Continuation of the table. P.4

	Discounted value of investment in prices of the year the decision was made (line.2line3)
	Cumulative amount of income (see line 1)
	Cumulative amount of investment (see line 2)
	Cumulative discounted value of income (see line 4)
	Cumulative discounted value of investment (see line 5)
	Net cash flow (NCF) with cumulative total (line.6 – line.7)
	Discounted cash flow (DCF) with cumulative total (line.8 – line.9)
	Economic effect for the billing period (line 4 – line 5)
	Profitability index (line. 4 / line. 5)
	Internal coefficient of economic efficiency (rub./year/rub.)
	Payback period (year)
	Discounted payback period (year)

Section 4.1. Net present value

Net present value (economic effect for the billing period) is calculated using formula (1) and the data in table. Item 4 (line. 4 and line. 5):

(thousand rubles).

The profitability index is determined by formula (4) and the data in table. Item 4 (line. 4 and line. 5):

(RUB/RUB).

Section 4.3. Internal ROI

The internal payback ratio is determined using formulas (6) and (7) according to the methodology outlined in subclause 6.3.:

1.
rub./year/rub.

+
= 9565.7 (thousand rubles).

2.
rub./year/rub.

+
= 4796.2 (thousand rubles).

3.
rub./year/rub.

+
= 1374.5 (thousand rubles).

4.
rub./year/rub.

+
= - 1146.2 (thousand rubles).

We accept
rub./year/rub.,
= 1374.5 thousand rubles, and
rub./year/rub.,
= - 1146.2 thousand rubles.

The internal payback ratio (IRP) is found using formula (2.9):

rub./year/rub.

Section 4.4. Payback period of investment

For clarity, we will determine the payback period of investments based on the construction of a graph of the financial profile (cash flows) of the investment project according to the line data. 10 and line. 11 tables P. 4 (see Fig. P. 4).

Payback period of investments according to Fig. Item 4 and formula (9) will be:

(years).

A significant place in economics is occupied by optimization problems in which solution options are compared and the best (optimal) are found among them. The indicators by which solutions are compared and selected are called performance indicators. Each event is carried out for a purpose, so alternative solutions must be compared based on how close the expected result is to the goal.

The result of the event is called a beneficial effect. The beneficial effect can be of several types:

• - economic, expressed through saving certain resources and obtaining additional profit,
• - social, leading to improved working conditions and living standards;
• - political, associated with increasing the degree of economic and defense independence of the country, scientific, expressed in expanding knowledge about the world around us.

There is no clear boundary between different types of effects; they transform into one another. Of all types of effects, we can fundamentally measure only the economic one, therefore, in practice, it has developed in such a way that when justifying economic decisions, only the economic effect is considered. Due to the continuity of various types of effects, the assessment of the economic effect often serves a reliable way to justify the planned event.

The beneficial effect is always material. It can be measured by an increase in production volume, additional profit, improvement of working conditions, etc. The beneficial effect itself is not associated with any event or the timing of it. However, when compared with the purpose of the event, it turns into a measure of the functional effectiveness of the event. Since a goal is a result that must be achieved, and a beneficial effect is an expected or achieved result, they must be measured in the same units, and the magnitude of the beneficial effect serves as a measure of achievement of the goal.

Functional efficiency is abstracted from the resources spent to achieve a given level of beneficial effect; therefore, in conditions of limited resources, this characteristic is significantly incomplete. Therefore, to compare alternative economic solutions, a more capacious characteristic of economic efficiency is used.

Economic efficiency is understood as the degree to which the expected or achieved results of an event correspond to the set goal and the resources expended. In other words, a set of economic efficiency indicators characterizes how economically resources are spent to achieve the goal. Therefore, economic efficiency is defined as the ratio between the beneficial effect and the costs of achieving it. The costs of each differently used resource are measured by a monetary equivalent. The concept of “ratio” is intertwined with the concept of the criterion of economic efficiency.

The criterion of economic efficiency is understood as one of the indicators by the value of which the effectiveness of an event is judged, and the compliance of each alternative option with the goal. In the general case, it is impossible to compare simultaneously using two indicators, so one of the two indicators is fixed, i.e. accepted as the same for all alternative options, and then the second indicator automatically turns into a criterion of economic efficiency. In economic practice, options are compared based on the amount of costs for a given level of beneficial effect.

С>min; E>EZ;

where EZ is the required (specified) level of beneficial effect. Compliance with this principle ensures full comparability of results.

Costs by nature are divided into capital and current. Capital costs are one-time, one-time in nature and are aimed at the purchase and installation of equipment. Current costs are associated with the operation of labor tools and are incurred when the equipment is involved in production. It is clear that in order to achieve a beneficial effect, both types are needed: without acquiring the necessary equipment, it is difficult to create any product, that is, to obtain a beneficial effect. At the same time, without current costs for materials, energy, and wages, the effect is even more unattainable.

To bring different types of costs, the following values ​​are summed up:

Salary = C + En K (rub/year)

where C is current costs, K is capital costs, EN is the standard economic efficiency coefficient.

The value of the salary is called reduced costs, and the standard economic efficiency coefficient plays the role of the operator, leading to the same dimension - yearly current and capital costs."

Reduction of multi-time costs is carried out using the formula

where KPR is the cost of the spent amount K after t years, ENP is the standard reduction coefficient

The operation of bringing costs at different times is sometimes called discounting, and the standard reduction factor is called discount interest.

Despite the difference in the nature of the reasons for reducing costs, both the standard coefficient of economic efficiency of the ENP and the standard coefficient of reduction of the ENP are based on the principle of profitability that unites them. In other words, every ruble invested in production must bring net income in an amount that ensures expanded reproduction on a state scale, and the profit remaining at the enterprise’s disposal, ensuring at least simple reproduction in the enterprise.

What is their difference? The event boils down to the construction and commissioning of an enterprise: at the first stage, the enterprise is built and does not produce products; at the second stage, the enterprise produces and sells products, the price of which includes profit. This profit should be enough to pay interest on the loan K, and to cover the needs of the enterprise itself. Thus, the profit standard En K includes both parts, both the part that goes to pay off the loan and the part that remains at the disposal of the enterprise. Standard economic efficiency ratio The EN reflects precisely this situation. At the early stage, while the enterprise is being built, there is no need to cover current costs - in fact, the enterprise does not yet exist. While the products are not being produced, there is no profit, so the debt for the loan is growing and it must be calculated using the compound interest formula, in which the standard for bringing the ENP is less than the ENP.

Thus En > Enp » and their difference is determined by the part at the disposal of the enterprise

EH K - Enp K + EO K,

where EO is the standard that determines the share of profit remaining at the disposal of the enterprise

Currently, for capital investments Enp = 0.08, for new equipment Enp = 0.10. Accordingly, the values ​​En = 0.12 and 0.15 were set.

In the theory of economic efficiency, the payback period plays an important role, i.e. the period of time TN during which the capital investments made are repaid. This indicator is superficially very similar to the depreciation period, i.e. the period during which the cost of the means of labor is transferred completely to the finished product and is restored in the form of money in the depreciation fund of the enterprise. Let's look at what their differences are.

During the depreciation period, due to depreciation charges for renovation, the original cost of the means of labor is completely restored, and by the time they are withdrawn from production, the enterprise is able to purchase a new means in return. It is important that depreciation charges come from the cost of production, and the owner of these funds is the enterprise. If these funds are withdrawn from the enterprise, then with the removal of worn-out equipment from production, production will stop.

The situation is different with the payback period. Investors (or the state) invested in the fixed assets of the enterprise, as if they “lent” them to it. Gradually, as production is produced, the enterprise reimburses investors from the profit for the cost of the advanced funds. The payback period ends when the company fully pays off the invested amount, and investors can again put this amount into circulation. Thus, the first feature of the payback period is that the funds come from profits and the owners of these funds are investors (or the state).

Will production stop after these seizures? No, since the purchase of new equipment to replace worn-out equipment comes from the depreciation fund. In other words, the depreciation period is a category of simple reproduction, and the payback period is extended. This is the second feature of the payback period.

If the useful life of the equipment is significantly shorter than the payback period, and it is taken out of production before it has time to pay off, will this affect the production itself? No, since after the removal of worn-out equipment from depreciation funds, new equipment will be purchased, production will function, and contributions from profits will go to investors. Thus, the payback period refers to fixed assets in monetary terms, abstracted from their material carriers, and the depreciation period refers to specific means of labor - machines, devices, etc. This is the third feature of the payback period.

Currently, the payback period is calculated using the formula

which at EH = 0.12 will be 8.3 years. Since payment for a loan is not made one-time, but through periodic payments, in order to pay off both the debt and the interest on it, it is necessary to annually pay the amounts of SPL.G, determined by the formulas for calculating the annuity

where K is the loan amount, T is the payback period.

If we calculate the payback period according to the formula T = 1 / Enp > then with Enp = 0.08 it will be 12.5 years. Calculations show that at a constant interest rate (rate of return), an increase in the loan repayment period (payback period) leads to an increase in the total amount of payments for the loan

There are calculations of general (absolute) and relative economic efficiency. The need to use two types of economic efficiency calculations is associated with two types of tasks. To solve the question of what to produce, the overall economic efficiency is determined, and to solve the question of how to produce, comparative economic efficiency is determined.

The indicator of overall economic efficiency c-t is used in two versions

• - for large-scale economic systems - the national economy as a whole, industries;
• - for associations and enterprises.

For industries, absolute economic efficiency is defined as the ratio of the increase in profit P to the capital investment K that caused this increase

EOTR= R/K

Essentially, this indicator represents capital productivity, calculated as the ratio

EF = PE / (SSR + SOB)

where PE is standardly pure products.

For associations and enterprises, absolute economic efficiency is measured by the return on capital investment indicator, which was discussed in detail earlier.

When determining comparative economic efficiency, savings are defined as the difference in reduced costs when using old and new objects of labor or options for carrying out any production activities. The size of the annual economic effect is determined by the formula

EG = (C1 + ENK1) - (C2 + EnK2)

When comparing several (more than two) options, it is more convenient to use the reduced cost indicator, since it makes it possible to directly select the option with the lowest cost

ZP = C + EH E = min

Determining the comparative economic efficiency of new technology is carried out according to a general methodology, but at the same time it has some peculiarities.

First, choosing a base for comparison. According to existing industry methods, at the stage of development of new equipment, the best foreign or domestic equipment is taken as the basis for comparison dates, and at the operation stage, equipment replaced at a given enterprise is taken. Naturally, the older and more worn out the equipment being replaced is, the worse the expected effect should be. However, it is known that the initial capital-labor ratio greatly affects capital productivity:

dФО/ dФВ =(а-- 1) b / Фв2

where a is the increase (in %) in labor productivity for each percent increase in the capital-labor ratio; b - individual labor productivity

This means that the lower the capital-labor ratio the enterprise had before re-equipment, the greater the drop in capital productivity will be (proportional to the square of the capital-labor ratio), and in this case it is impossible to obtain the expected calculated effect from the new equipment.

Secondly, these are performance indicators. Two typical cases can be identified. When determining the effectiveness is released! products (final product) with the same consumer value, the most economically efficient will be the one for the production of which less social labor was spent (with a lower cost). The efficiency of fixed production assets is assessed primarily by the minimum payback period for capital investments.

Thirdly, this is the definition of productivity and labor growth. As a rule, an increase in labor productivity is< 1 , т.е. производительность труда растет значительно медленнее, чем фондовооруженность. Следовательно при перевооружении предприятия необходимо принять меры, не связанные с фондовооруженностью (по совершенствованию организации и управления производством, по улучшению коэффициентов использования оборудования), которые позволяют повысить производительность труда.

The annual economic effect of using new equipment is determined by the difference in the reduced costs in the accounting year for the basic and new equipment

EP = (3P1 - ZP2) = [(C1 + EH K1) - (C2 + EH K2)] Q2,

where 3П1 and ЗП2 are the reduced costs per unit of production produced by old and new equipment, respectively; Q2 is the annual volume of products produced in the accounting year using new equipment; C1 and C2 - specific current costs when producing products using old and new equipment; K1 and K2 - specific capital costs for the acquisition of old and new equipment; EN - standard coefficient of economic efficiency.

When determining the annual economic effect, comparability of basic and new equipment must be ensured by types of products produced, by quality parameters, by special factors of production and use of products, etc. The time factor when calculating the annual economic effect is taken into account by bringing costs to the beginning of the accounting year by multiplying the costs of the corresponding year by the reduction factor

VPR = (1 + ENP)t,

where t is the time lag separating the costs and results of a given year from the beginning of the accounting year.

Before proceeding with the implementation of certain new technologies and equipment, it is necessary, in addition to appropriate calculations, to determine the technical and organizational level of existing production and its readiness to perceive the achievements of scientific and technological progress. Otherwise, the calculated level of economic efficiency cannot be expected.

When determining the overall economic effect in topographic and geodetic production, the specific features of the industry should be taken into account.

• 1. The effectiveness of topographic and geodetic work does not always decrease over time, i.e. The products produced by the industry also contain a potential effect that can be realized in subsequent years.
• 2. The economic effect of large-scale topographic surveys is declining faster than small-scale ones.
• 3 The economic effect of topographic materials may not appear constantly, but cyclically, as they are used by other sectors of the country
• 4. There may be cases when some topographic and geodetic material, which is a state fund, becomes obsolete over time without bringing an economic effect.

The economic efficiency of topographic and geodetic work also arises when its materials are used in other areas of the national economy, science and defense of the country.

The economic effect of reducing the time required to complete topographic and geodetic work, which arises in other industries due to the early commissioning of capital investments, is calculated using the formula

Ed = (Kt + Kd)En?t,

where Kt is the estimated cost (capital investments) of topographic and geodetic work completed ahead of schedule; Kd - capital investments completed ahead of schedule in industries; ?t - reduction in the period of completion of topographic and geodetic works.

New methods of performing geodetic work (space photography, surveying in a multispectrum, etc.) lead to the fact that topographic and geodetic materials act in other industries as new technology, creating almost the entire economic effect in the industries. At the same time, two types of beneficial effects are created in industries:

The economic effect of reducing the reduced costs in a particular industry on increasing the volume of reserves of useful resources, which is defined as follows:

E = (Qp2 - Qp1) ?Зп

where Qp1 and Qp2 are the volume of resource reserves in physical terms before and after the use of topographic and geodetic materials; ?Salary

• - reduction in the present costs of obtaining a unit of inventory in a given industry.
• - the economic effect of increasing resource reserves in monetary terms is determined by the formula

M = (Qp2 - Q1) C

where C is the price of a unit of resource reserves.

When calculating comparative economic efficiency in topographic and geodetic production, the specific features inherent in the industry should be taken into account.

• 1. Physico-geographical conditions in the area where the work is performed determine the receipt of different economic effects from the use of the same type of new equipment. Thus, in areas with a longer field season, the period of use of new equipment increases, which creates the prerequisites for obtaining a greater economic effect than in areas with a shorter field season. Even under conditions of equal length of the field season, the volume of field work performed by new equipment is influenced by factors such as relief, vegetation, hydrography, weather conditions, etc.
• 2. Efficiency is also influenced by economic factors prevailing in the area of ​​work:

different costs of materials and transport services in different regions;

• - zone coefficients for tariff rates and official salaries of engineering and technical workers;
• - additional payments for special work conditions (high mountains, lack of water, work performed during unfavorable periods of the year, etc.).
• 3. A complex set of auxiliary production processes performed by various tools under various conditions. Some types of new technology not only do not provide tangible savings when performing individual production processes, but can even increase the costs of their implementation. And the economic effect from their use is obtained when performing related operations or production processes. In some cases, the use of new equipment or technology does not reduce either labor or cost costs per unit of production, but significantly reduces the time required to complete the work, which ultimately leads to an economic effect.
• 4. Uniqueness of new equipment Many types of new equipment created and used in topographic and geodetic production are unique optical and radio-electronic devices, digital computer technologies, which have limited application and are therefore manufactured in small batches at specialized factories. In this regard, it is difficult to accurately establish the standard value of capital costs for their production and standardize the payback period for these costs. The rare repeatability of the manufacture of such devices causes certain difficulties in choosing a base for comparison.

In topographic and geodetic production, new instruments and technologies, while increasing labor productivity, as a rule, do not require significant associated capital investments and increased operating costs.