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 it needs to be calculated.
• What indicators for assessing 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 indicators of 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 following indicators also belong to the estimated ones: 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 options, it is necessary to use the reduced costs calculated for each of them. The given costs for each option represent the sum of capital investments and operating costs (prime cost), reduced to a single dimension in accordance with the efficiency standard.

It is also important to understand that the selection of economic indicators is determined by 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, recoupment of the feed used and other costs. On the basis of this, the following system of indicators can be established: the output of gross and marketable output per animal, labor productivity, payment for feed and cost recovery.

Economic efficiency: calculation formula

The general formula for calculating efficiency is as follows:

E = R / Z, where:

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 generally not expressed in numerical form, and can only be qualitative.

Effectiveness can be measured in 2 ways:

• As the ratio of the result of production to the costs 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. P year includes balance sheet profit(P bal) plus interest on the loan attributable to cost.

• the return on equity of the company (R sk), i.e. the ratio of the net annual profit of the company (after tax) to the value 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, therefore, their presence in the accounting is shown on a monthly basis. The cost of fixed assets at the end of the period (To of.k) is determined according to the balance sheet:

K of.inch - the cost of fixed assets at the beginning of the period;
K office.p - 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 on the average annual cost of fixed assets (K cf.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 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 drawn up 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 main 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 their 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 aggregate of 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 a certain amount of accumulation. In most of the enterprises, such indicators can be determined only by calculation. Therefore, the resulting "clean" products do not always reflect the actual level of efficiency and the dynamics of production development with maximum accuracy.

Introduction

Graduate design is the final and most difficult stage in the education and training of future engineers.

The methodological instructions contain the materials necessary for the economic justification of diploma projects of students of technological specialties.

The organizational and economic part of the diploma project should be organically linked to its main part. For the technical and economic feasibility of the decisions made in the diploma project, an economic analysis, assessment and justification of technical solutions are required.

In the process of designing new technological processes, equipment, tooling and new technology, various design and technological decisions can be made. Each of these solutions may require different amounts of costs in their implementation, provide different efficiency in the field of production and operation. It should be borne in mind that organizational and production conditions (volume of production, the degree of technological equipment of production, the level of unification of products, the system of maintenance and repair, etc.) will also affect the value of costs and efficiency.

The main goal of the technical and economic analysis is to determine the economic efficiency of the selected technical (design, technological) solutions under specific organizational and production conditions. The main indicator of economic efficiency is the expected value of the economic effect. In addition to calculating the economic effect, it is also advisable to calculate private technical and economic indicators (reducing the need for space, reducing the share of manual labor, the expected reduction in the number of employees, improving working conditions, etc.).

Calculations of the economic effect are preceded by calculations of indicators that directly determine its value. These are pre-production design costs, capital investments, prime cost, current operating costs, etc.

These guidelines will assist graduate students in solving the following tasks:

determination of pre-production project costs;

substantiation of the economic advantages of the project in comparison with analogues;

estimation of costs for the implementation of a variant of the technological process, etc.

Successful work in the implementation of a graduation project requires a clear organization of the undergraduate practice for a graduate student.

After choosing a topic and receiving an assignment for diploma design, a graduate student should apply to the Department of Industrial Management and receive an individual task from a consultant on the organizational and economic part of the project. The assignment is drawn up in the prescribed form, given in Appendix 1.

During the undergraduate practice, the following work procedure is recommended:

familiarization with the questions posed in the assignment and literary sources, formation of a list of references;

observing the course of the production process in order to identify elements of novelty and rationality in it, as well as existing shortcomings in the economy and organization of production;

collection of the necessary initial data at the base enterprise (prices for materials and components, tariff rates, depreciation rates, the cost of an analogue product, etc.) based on the study of the regulatory and technical documentation of the enterprise: regulations, instructions, standards, norms, tariffs and etc .;

generalization of the collected materials, their analysis and development of specific recommendations for the effectiveness of solving this issue.

A student, having received an assignment from a consultant, draws up an individual work plan, focusing on the timing of the presentation of the project for defense.

The consultant on the organizational and economic part conducts the necessary consultations for the student in the process of completing the diploma project in accordance with the schedule approved by the head of the department. The student is required to attend these consultations.

Before the graduation project is handed over to the supervisor, the student must put his signature on the title page and receive the signature of the consultant on the organizational and economic part, as well as have the corresponding signatures on the graphic material.

2. Determination of the main economic indicators

2.1. Calculation of the economic effect

Let's consider the features of calculating the economic effect. For each of the compared options for manufacturing a product, costs, results and economic benefits are determined. The best option is the option with the greatest value of the economic effect, or, provided that the effect is equal, the costs of achieving it are minimal.

The economic effect is calculated using the formula:

The cost estimate of the results for the billing year is made according to the formula:

, (2)

The cost estimate of costs for the billing period is made according to the formula:

The design costs include capital investments, as well as the costs of research and development, design and technological preparation of production, development of production, technological equipment, tools, devices and other preproduction costs.

The methodology for determining the comparative efficiency of capital investments is based on a comparison of the reduced costs by options. An economically viable option is considered to be the one that provides the minimum of the reduced costs:

In this case, the annual economic effect from the implementation of the best option is determined by the formula:

The calculated efficiency ratio of capital investments and the estimated payback period of capital investments are determined by the formulas:

;
. (7)

Standard payback period for capital investments:

. (8)

Capital investments are considered effective if the following conditions are met:

;
. (9)

2.1.1. Calculation of project costs

Project costs include:

the estimated cost of research and development work, including the cost of manufacturing and testing prototypes (K R&D);

costs for technological preparation of production, including costs for the development of technological processes, for the design and manufacture of technological equipment (K TECHN);

the cost of acquiring equipment missing for the project, including the cost of transportation, installation and assembly (K PR);

the cost of modifying the existing equipment (K MOD);

the costs of redevelopment and expansion of production areas associated with the implementation of the project (K PL).

To determine K R&D and K TECHN, a cost estimate is drawn up. The estimate includes the following items:

Materials (basic and auxiliary).

Completing products, semi-finished products.

Special expenses (for the purchase of special equipment for scientific, experimental work, technological equipment, instruments and tools).

Basic salary for developers (researchers, engineers, designers, technologists, technicians, etc.).

Additional salary or bonus (20 - 30%).

Unified social tax (26% to the basic and additional salary).

Depreciation deductions for used equipment, computer technology.

Process electricity costs.

Rental expenses, work and services of third parties.

Travel expenses.

Overheads.

1. Calculation of material costs

This item includes the costs of all materials (basic and auxiliary) used in the R&D process, technological preparation of production (for the manufacture of models, product samples, testing, etc.). To calculate the cost of materials, table 1 is compiled.

Costs (in rubles) for materials, taking into account the waste sold:

, (10)

Table 1

	Name and grade of material	unit of measurement	Number of units	Wholesale price per unit, rub.	Cost of materials, rub.			Costs, rub.
	A. Basic materials
	B. Supporting materials
			Total: Z M

2. Calculation of costs for components and semi-finished products (ЗК) is carried out according to table 2.

table 2

3. Calculation of costs for special equipment

This item includes the cost of purchasing or manufacturing special equipment that is used only for the development of this R&D or R&D. If the specified equipment is used for other studies, then its price is included in this article in part in the form of depreciation deductions for the time of use (t RAB).

The cost of special equipment is determined by the formula:

, (11)

The statement of costs for special equipment is compiled in the form of table 3.

Table 3

4. Calculation of costs for the basic salary of developers (participants in research, development work)

a) The cost of the basic salary of each of the R&D participants is determined by the formula:

, (12)

The ratio О MES / D R. MES characterizes the average daily salary of a participant in research and development work.

The list of basic salary calculation is compiled in the form of table 4.

Table 4

	R&D participants	Monthly salary, rub.	Opening hours, hours.	Average day salary ABOUT MON / D R.MES		Basic salary costs, rub.
	Supervisor
	Programmer
	Constructor
	Technologist, etc.

Deductions for the unified social tax are:

b) Calculation of the basic wages of industrial workers performing certain types of work.

The calculation of workers' wages is based on the tariff system:

The list of calculating the basic wages of production workers is summarized in table 5.

Table 5

The basic salary is:

5. Calculation of costs for additional salaries

Additional salary is determined by the formula:

For industrial workers, K DOP = 0.14.

6. Calculation of the unified social tax

The amount of deductions for the unified social tax is 35.6% of the amount of basic and additional salaries:

7. Calculation of equipment depreciation costs

The calculation of these costs is carried out according to the formula:

, (19)

The statement of calculating the cost of depreciation of equipment is summarized in table 6.

Table 6

8. Calculation of electricity costs

The calculation of electricity costs is carried out according to the formula:

, (20)

The calculation of electricity costs is summarized in table 7.

Table 7

9. Calculation of costs for work and services of third-party organizations

This item includes the costs associated with the performance of work on this R&D by third-party organizations, payment for work and services of pilot production, special tests, etc. The calculation of these costs is carried out according to special estimates.

10. Calculation of travel expenses

This item includes all travel expenses associated with this development. Typically, business travel costs for ZKOM are 8-10% of the basic salary of research and production personnel.

11. Calculation of the amount of overhead costs

This item includes the costs associated with the management and maintenance of all research and development carried out in this organization (for example, costs for the maintenance of buildings and structures, salaries of administrative and managerial personnel, lighting, labor protection: overalls, food; fines, penalties and penalties in connection in violation of business contracts, etc.).

Table 8

	Cost elements	Costs, rub.
	Materials (basic and auxiliary)
	Completing products, semi-finished products
	Special expenses
	Basic salary
	Additional salary
	Unified social tax
	Depreciation deductions
	Technological electricity
	Works and services of third parties
	Travel expenses
	Overheads

The amount of overhead costs is calculated as a percentage of the amount of basic and additional salaries of research and production personnel. This percentage is different for each enterprise. Its value can be found in the accounting department of the enterprise.

The calculation results for all items of the cost estimate are drawn up in table 8.

The calculation of the annual economic effect from the use of new technological processes, mechanization and automation of production, methods of organizing production and labor, ensuring the economy of production resources when producing the same product, is made according to the formula

E = (З 1 - З 2) А 2, (8.3.)

where E is the annual economic effect, rubles;

З 1 and З 2 - reduced costs of a unit of production (work) produced with the help of basic and new technology (system), determined by the formula (8.1.), Rub;

And 2 is the annual volume of production (work) using new technology (system) in the billing year, in natural units.

The calculation of the annual economic effect from the production and use of new means of labor for long-term use (machinery, equipment, devices, etc.) with improved quality indicators (productivity, durability, production costs, etc.) is made according to the formula

where is the coefficient of accounting for the growth of productivity of a unit of a new means of labor in comparison with the base one;

b 1 and b 2 are the annual volumes of production (work) produced using a unit, respectively, of the basic and new means of labor, in natural units;

The coefficient of accounting for changes in the service life of a new means of labor in comparison with the base one;

P 1 and P 2 - the share of deductions from the book value for the complete restoration (renovation) of the basic and new means of labor, calculated as values ​​inverse to the service life of the means of labor, determined taking into account their obsolescence;

- consumer savings on current operating costs and deducted from associated capital investments for the entire service life of the new means of labor in comparison with the base one, rubles;

Associated capital investments of the consumer (capital investments without taking into account the cost of the considered means of labor) when using the basic and new means of labor, calculated on the volume of products (work) produced with the help of the new means of labor, rubles;

The annual operating costs of the consumer when he uses the basic and new means of labor, calculated on the volume of products (work) produced with the help of the new means of labor, rubles. These costs take into account only a part of the depreciation intended for capital repairs of labor instruments, i.e. excluding funds for their renovation, as well as depreciation deductions for the accompanying capital investments of the consumer.

The calculation of the annual economic effect from the production and use of new or improved objects of labor, as well as means of labor with a service life of less than one year is made according to the formula

where Y 1 and Y 2 are the unit costs of the basic and new subject of labor, respectively, per unit of product (work) produced by the consumer, in natural units;

Costs per unit of product (work) produced by the consumer when using basic and new objects of labor, excluding their cost, rubles;

The accompanying capital investments of the consumer when he uses the basic and new objects of labor per unit of output (work) produced with the use of a new means of labor, rubles.

The calculation of the annual economic effect from the production of new products or products of improved quality (with a higher price) is carried out according to the formula

E = (P - E n K) A 2 (8.6.)

where P is the profit from the sale of new products or the increase in profit (P 2 - P 1) from the sale of high quality products (P 2 is the profit from the sale of high quality products, P 1 is the profit from the sale of products of the same quality), rubles;

K - specific capital investments in the production of new products or specific additional capital investments associated with improving the quality of products, rubles.

The planned (actual) increase in profit from the production of new products is determined by the formula

∆П t = (Ц t - C t) A t - (Ц 1 - С 1) A 1 (8.7.)

where ∆П t is the planned increase in profit in the t -th year, rubles;

C t and C t - wholesale price (excluding turnover tax) and production cost of a new product unit in the t -th planned year, rubles;

C 1 and C 1 - wholesale price (excluding turnover tax) and production cost of a unit of replacement product in the year preceding the introduction of new technology, rubles;

A t and A 1 - the volume of production of new products in the t -th planned year and replaced products in the year preceding the introduction of new technology, in natural units.

The planned (actual) cost reduction (profit increase) from the introduction of new technology, mechanization and automation, as well as from the use of new products by the consumer is determined by the formula

∆C t = (C 1 - C t) A t (8.8.)

where ∆C t is the planned cost reduction in the t -th year, rubles;

C 1 and C t - the cost of production of a unit of production in the t-th planned year and the year preceding the introduction of new technology, rubles;

A t is the volume of production in the t-th planning year, in natural units.

The planned (actual) decrease in the number of production personnel (conditional release of workers) in areas where new equipment is being introduced is determined by the formulas, people

where T 1 and T t - the labor intensity of a unit of production in physical (or value) terms before the introduction of new technology and in the t-th planned year, people;

B b 1 and B b 2 - labor productivity before the introduction of new technology and in the th planned year, rubles / person.

The planned (actual) savings on capital investments are determined by the formula, rubles

(8.10.)

The planned (actual) reduction in material costs as a result of the introduction of new technology is determined by the formula, rubles.

∆M t = (M 1 - M t) A t (8.11.)

where M 1 and M t are material costs per unit of production in the t-th planned year and the year preceding the introduction of new technology, rubles.

The payback period of capital investments planned for the introduction of new equipment and additional capital investments is calculated

where T and T '- the payback period of planned and additional capital investments, years;

K 2 and K add - planned and additional capital investments in new equipment, rubles;

Planned (absolute) and additional (compared to basic equipment) profit from the sale of the annual volume of new equipment for the planned t-th year of production, rubles

Formula (8.13.) Is applied for the cases when K 2> K 1.

The planned (actual) effect of new technology on increasing labor productivity at the enterprise is determined by the formula

(8.14.)

where is the percentage of growth in labor productivity due to the introduction of new technology in the t-th planned year;

P 1 and P 1 - the volume of marketable products (excluding turnover tax) of the enterprise and the average number of production personnel in the year preceding the introduction of new technology, rubles, people;

Planned decrease in the number of production personnel (conditional release of employees) due to the introduction of new technology in the t-th planning year, people.

When designing installations and systems for the electrification of agricultural production, it is necessary to choose the optimal one, i.e. having the best technical and economic indicators, option. Options can differ in both capital investment and operating costs (annual production costs, operating costs). The best option of the two considered will be the option with lower capital investment and production costs. If, when comparing the options, it turns out that one of them has lower capital investments, but high current costs, the assessment of the comparative economic efficiency of additional capital investments is carried out by comparing the difference in capital investments with savings in current costs. Payback period of additional capital investments, year

(8.15.)

Estimated payback period The current is compared with the standard payback period Тн = 1 / 0.15 = 6.67. If T ok< Т н, то целесообразно использовать вариант с большими капитальными вложениями и меньшими текущими затратами.

To compare several options, it is convenient to use the method of reduced costs, while the option with the minimum reduced costs (rubles per year) is considered optimal.

З = С + Е n · К → min.

When determining capital investments, their components are determined

where I = 1, 2, ... N- the names of capital investments (1- the cost of building structures, materials and premises; 2- the cost of machinery, equipment, units; 3- the cost of access roads, auxiliary structures, etc.; 4 - the cost of installation and commissioning of equipment; 5- the cost of transportation of materials, equipment, machinery, etc.; 6- the cost of design; 7- other items of expenses not accounted for above).

Current costs (production costs) are determined, rub. in year

C = I am + And tr + I z + I mat + And pr + And e, (8.17.)

where I am = I ren + I cr - depreciation deductions for the renovation of I ren and overhaul I cr;

And tr - deductions for current repairs;

From - the salary of the service personnel;

And mat - the cost of fuel, water, lubricants, etc .;

And e - the cost of electricity losses;

IPR - the cost of other production and non-production costs.

Capital costs K are fairly accurately determined by estimates that correspond to list prices or price tags for construction or reconstruction. In the technical and economic comparison of options, averaged data on the cost of the components of capital investments are usually used (reference literature).

Depreciation deductions and deductions for current repairs are determined as a percentage of capital investments, i.e. from the book value of machinery and equipment. Service costs (salaries) are determined by salaries, hourly rates, etc. The cost of materials is determined by aggregated indicators, the cost of electricity losses at the unit cost of losses (rubles / kWh). Costs of used electricity - according to tariffs.

Educational edition

ELECTRIFICATION SYSTEM DESIGN

Lecture course

Compiled by Safronov Ruslan Igorevich

Gnezdilova Yulia Petrovna

Proofreader R. P. Lomakina

Computer typesetting and layout by L.V. Arbuzov

Kursk State Agricultural Academy Publishing House

305021, Kursk, K. Marx, D. 70

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)

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

Methodical 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.

Published by the decision of the Editorial and Publishing Council of St. Petersburg

State Polytechnic University.

St. Petersburg State Polytechnic University, 2003

INTRODUCTION

Economic calculations are a mandatory section in graduation projects performed 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 this R&D or R&D.

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 evaluation of the 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 in various combinations, etc.

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.

The initial information is drawn up in the form of tables, for example, for the 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.

In this case, the student has the right to choose the method of making calculations: 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 = P T -3 T, (1)

where P t is the cost estimate of the 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 greatest difference between the results and the costs that caused them is considered the most effective, provided the highest annual profitability, R one-time investments TO, i.e. the option with the number is selected NS, for which

E = P - 3 max (2)
at

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

E = 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 costs at different times 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 = (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 of the Russian Federation - the average percentage of investments in the bank);

t - settlement year;

t and t to - the starting and ending 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 by means of an innovation;

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

The cost estimate of costs is calculated using the formulas

З t = 3, = К nt+ Andt-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 tn; ANDt- operating costs for the operation of the innovation by the customer (without depreciation); L k - refund in case of liquidation as a result of technical wear and tear in the final year of service t k

(7)

T ok = k T ol/THIS< Т сл

(see calculation example 1)

1.2. When comparing any version of the new technology with the "basic" (that is, already implemented, existing, 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 NS T = NS T N - NS T b = ( R T N - Z T H) - ( R T b - Z T b) = ( R T N - R T b) - ( Z T N - Z T b.) (8)

In this case, the annual profitability of new one-time investments should be estimated

p p = (ΔE T / TK n)! 100%. (9)

(see calculation example 2)

1.3. If the created innovation has no analogues (the "basic" option 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. At the same time, special attention is paid 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 NS T = Z t b - Z t n (10)

R T H = 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 for 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 the 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 the wages of workers are based neither on the minimum wage (minimum wage) and tariff coefficients established by law:

Salary = minimum wage! R! (T / T effective resolution),(11а)

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 remuneration of employees of a public sector organization

Pay grade	Tariff coefficient	Pay grade	Tariff coefficient
	1,0		2,44
	1,11		2,68
3.	1,23		2,89
	1,36		3,12
	1,51		3,36
	1,67		3,62
	1,84		3,9
	2,02		4,2
	2,22		4,5

In organizations of private ownership, for the calculation of the salaries of workers, basically two methods are used:

a) the system of remuneration of workers in the budgetary sphere 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 at the same time;

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

Thus,

K al = ZP al (1 + K add) (1 + K ex), (12)

where ZP al is the salary of the developer of the algorithm (program, etc.); K additional is 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 bodies).

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

TO ex = Salary ex + A ex + WITH ex + Z m.e

A ex = ( 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 - computer service life; T ex - debugging duration, h; Ts computer - the book value of the computer, rubles; Z m.e

Costs for materials, electricity and others.

WITH ex = WITH h T ex

where WITH h - debugger hourly rate.

TO res = Salary 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 (as a rule, more than 60% of I 3). In case 1.2

E = R - 3 = 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 valuation of system P does not change.

For example, suppose a new product has improved aesthetic qualities, engineering psychology factors, maintainability, or other similar hard-to-measure factors. If in the first variant 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 assessments, etc.

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> Rα el or NS = Rα el - Z e-mail

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

In case 1.1 with selected values ​​of C 1 and N , K and I, according to the new version, the values ​​of P, and 3, and with the basic values ​​of Ts 2 and N 2, K 2 and N 2 would be the values ​​of P and 3 2. 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 line Р 1 = Ц 1 N 1 and R 2 = C 2 N 2 and therefore the economic effect can be some other area 3 1 E 3 2.

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

From From the examples given, it can be seen 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.

In order to better understand what efficiency is, it is necessary to distinguish between the concept of efficiency and effect.

DEFINITION

the effect is an absolute value that means the achieved result of a particular process. Economic effect is the result of the labor of the person who creates the product. In this case, the effectiveness is determined precisely by the indicator of the effect, but taking into account the costs with which it was achieved.

The base of economic efficiency is the ratio of the effect and the costs to achieve it. But in addition to the absolute magnitude of the effect, it is important to determine its relative magnitude, which can be calculated by the ratio of the overall result (effect) to the resource costs that led to its receipt.

In practice, when making calculations, 2 performance indicators are used:

• Relative efficiency (in comparison to anything),
• Total (absolute) efficiency, which is determined by the ratio of the total amount of the effect to the corresponding costs of its implementation

Formula of economic efficiency

The economic efficiency formula is calculated by dividing the economic effect by the cost of this effect. The formula for economic efficiency is as follows:

E = EE / Z

Here EE is the value of the economic effect,

З - the cost of its implementation.

In practice, the cost-effectiveness formula is difficult to apply, since the numerator and denominator for its calculation are often not quantifiable. This is due to the diversity of economic activity, which is easier to express in qualitative terms than quantitative ones.

Performance indicators

At the macroeconomic level, two indicators are most often used that are related to efficiency:

1. Increase in produced GDP (national income - NI) per capita;
2. Production of GDP (ND) for each unit of costs.

The macroeconomic indicators that are used to determine the level of efficiency in general differ from the indicators that are used at the enterprise level (primary business entities).

At the microeconomic level, the system of indicators of economic efficiency consists of:

1. Indicators by types of resources used,
2. Estimated indicators.

Estimated indicators of the economic efficiency of an enterprise are:

• profitability of products, funds;
• production of a product for an appropriate amount of costs;
• relative savings in fixed and circulating assets,
• material, labor costs and payroll.

Problems of Determining Effectiveness

The most important problem in determining economic efficiency is considered to be the choice (what to produce, what types of goods, in what ways, how to distribute them, how much resources to use in this case).

The formula for economic efficiency is based on the principle of comparative advantage, which is considered to be the basis of specialization of both each state individually and the world community as a whole. Due to the comparative advantage in the use of certain resources over others, it becomes possible to determine the most efficient production option that will provide the maximum difference in results and costs. In this case, you can set the alternative cost of any resource.

In connection with the foregoing, economic efficiency is defined as the ratio of the values ​​of goods produced to the values ​​of goods, the production of which had to be abandoned due to their maximum alternative cost.

Efficiency is measured from two sides:

• The ratio of the production result to the costs incurred,
• The ratio of the result produced to the quantity (amount) that had to be abandoned in the process of choosing an alternative.

Examples of problem solving

EXAMPLE 1

Exercise	It is planned to open a new workshop, the enterprise needs to invest 900 rubles for each unit of production, while the cost price was 1600 rubles. The wholesale price for each unit of production is set at 2,000 rubles, with 100,000 pieces of products produced per year. The company's profitability level is 0.3.
Solution	Product profitability is defined as the ratio of profit to investment: Rprod = Pr / Vl Vl = 100,000 * 900 = 90,000,000 rubles To determine the profit, let us subtract the cost of production from the proceeds: B = 100,000 * 2000 = 200,000,000 rubles Let's calculate the profit: 200,000,000 - 100,000 * 1,600 = 40,000,000 rubles Let's calculate the profitability using the formula: Rprod = 40,000,000 / 90,000,000 = 0.44 Output. Since the profitability turned out to be higher than the standard value (0.44 is more than 0.3), then the opening of this workshop should be recognized as effective.
Answer	Manufacturing efficiently