stumbling block modern economy is its performance, which is determined by the term of economic efficiency. It can be applied both to the work of a single enterprise, and to the entire economic system as a whole.
How to determine economic efficiency
Calculate economic efficiency a certain kind production can be based on its main indicators, one of which is resource efficiency. It is the ratio of the result of production to the resource spent on its implementation, which can be:- Material;
- Work.
- Material return;
- Labor productivity.
- Ireland - 56 thousand dollars;
- Luxembourg - 55.6 thousand dollars;
- Russia - 18 thousand dollars;
- USA - 36.8 thousand dollars.
How to compete
The efficient operation of the economic system can only be achieved if the needs of all members of society are fully met through the use of a specified list of resources. The most visible of all its indicators is competitiveness, which has been studied for two decades by leading economists within the framework of the project “Competitiveness. Global Review". In 1999, they analyzed in detail all aspects of the economy of 59 countries whose products provided the demand of the world population by 95%. According to statistics, the implementation of a number of reforms in the 90s in Russia significantly reduced the established level of competitiveness of the state. However, the analysis of doing business by 125 countries by experts from the World Economic Forum lifted Russia to 62nd place. India and China took 40th and 50th place in the ranking, and economically developed countries became its leaders. Despite the fact that competitiveness is not able to shed light on the complex indicators of the economic efficiency of the state, its advantage is a complete and qualitative assessment of one of the aspects of production. The ability to outperform competitors expresses a country's potential in industries such as:- Production;
- Science and technology;
- Economy.
What is effective from the point of view of the economy
Economic efficiency is understood as the ratio of the efficiency of an enterprise to the amount of funds spent to achieve a certain result. It can be expressed:- In monetary terms;
- In relative units.
- production costs;
- Used capital.
Independent calculation of the profitability of the enterprise
The calculation of economic efficiency is made after determining the final result and relative costs. Let's try to do it ourselves in the following example. Suppose that the end result of the enterprise is the monthly release of a certain product in the amount of 3 million rubles. The direct costs of production are:- Employee payroll deductions.
- The cost of packaging the product and the required raw materials is 100 thousand rubles.
- Expenses for the needs of the enterprise - 80 thousand rubles.
- Director - 70 thousand rubles;
- Chief Engineer- 60 thousand. rub.;
- Chief Accountant- 50 thousand. rub.;
- Management team (10 people) - 35 thousand rubles;
- Taxes - 159 thousand. rub.
- Transportation - 50 thousand rubles;
- Storage - 60 thousand rubles;
- Unforeseen expenses - 70 thousand rubles.
A significant place in the economy is occupied by optimization problems in which solutions are compared and among them the best (optimal) ones are found. The indicators by which solutions are compared and selected are called performance indicators. Each event is held for a purpose, so compare alternative solutions it is necessary according to how close the expected result is to the goal
The result of the activity is called a beneficial effect. The beneficial effect can be of several types:
- - economic, expressed through the saving of certain resources and obtaining additional profit,
- - social, leading to an improvement in working conditions and living standards;
- - political, associated with an increase in the degree of economic and defense independence of the country, scientific, expressed in the expansion of knowledge about the world around.
There is no clear boundary between the different types of effects, they pass one into another Of all the types of effects, only the economic one is fundamentally measurable, 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 economic effect often serves as a reliable way to justify the intended action.
Benefits are always material. It can be measured by an increase in the volume of production, additional profit, improvement in working conditions, etc. By itself, the beneficial effect is not associated with any event, nor with the time of its implementation. However, compared with the purpose of the event, it turns into a measure of the functional effectiveness of the event. Since the goal is the result to be achieved, and the beneficial effect is the expected or achieved result, they should be measured in the same units, and the magnitude of the beneficial effect serves as a measure of achieving the goal.
Functional efficiency is abstracted from the resources spent to achieve a given level of useful effect, therefore, in conditions of limited resources, such a characteristic is essentially incomplete. Therefore, to compare alternative options for economic decisions, a more capacious characteristic of economic efficiency is used.
Economic efficiency refers to the degree to which expected or results achieved activities of the set goal and the resources expended at the same time. In other words, the totality of indicators of economic efficiency characterizes how economically resources are spent to achieve the goal. Therefore, economic efficiency is defined as the ratio between the beneficial effect and the cost of achieving it. The costs of each heterogeneous resource used are commensurate with the monetary equivalent. The concept of "ratio" is intertwined with the concept of the criterion of economic efficiency.
Under the criterion of economic efficiency, one of the indicators is understood, by the value of which one judges the effectiveness of the event, the compliance of each alternative with the goal. It is generally impossible to compare two indicators at the same time, so one of the two indicators is fixed, i.e., it is taken 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 in terms of cost at a given level of useful effect.
С>min; E>EZ;
where EZ is the required (given) level of beneficial effect. Compliance with this principle ensures complete comparability of the results.
Costs by nature are divided into capital and current. Capital expenditures are of a one-time, one-time nature and are aimed at the acquisition and installation of equipment. Current costs are associated with the operation of the means of labor and are carried out when the equipment is involved in production. It is clear that in order to achieve a beneficial effect, both types of gratuities are needed: without acquiring necessary equipment, it is difficult to create any products, that is, to obtain a useful effect. However, without running costs on materials, energy, wages, the effect is all the more unattainable.
To bring the diverse costs, the following values \u200b\u200bare summarized
ZP \u003d C + Yong K (rub / year)
where C - current costs, K - capital costs, EH - normative coefficient of economic efficiency.
The value of the RFP is called the reduced costs, and the standard coefficient of economic efficiency plays the role of an operator, leading to the same dimension - the year of current and capital costs "
Reduction of multi-time costs is carried out according to the formula
where CRC is the cost of the spent amount K after t years, SNP is the standard reduction coefficient
The operation of bringing the costs at different times is sometimes called discounting, and the standard reduction factor is called the discount percentage.
Despite the difference in the nature of the reasons for reducing costs, both the normative coefficient of economic efficiency of the UNP and the normative coefficient of reduction Enp are based on the principle of profitability that unites them. In other words, each ruble invested in production should bring a net income in the amount that ensures expanded reproduction on a national scale, and the profit remaining at the disposal of the enterprise, ensuring, at a minimum, simple reproduction at the enterprise.
What is their difference? The event is reduced to the construction and commissioning of the 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 margin Yong K includes both parts, both the part that goes to pay the loan and the part that remains at the disposal of the enterprise Normative coefficient of economic efficiency The EH reflects exactly this situation. At the initial stage, while the enterprise is being built, there is no need to cover current costs - in fact, the enterprise does not yet exist. As long as the products are not produced, there is no profit, therefore, the debt for the loan grows and it must be calculated according to the compound interest formula, in which the standard for bringing the EPP is less than the EH.
Thus En > Enp "and their difference is determined by the part that is at the disposal of the enterprise
EN K - Enp K + EO K,
where EO is a standard that determines the share of profit remaining at the disposal of the enterprise
Currently for capital investments Enp = 0.08, for new technology ENp = 0.10. Accordingly, the values of En = 0.12 and 0.15 were also established.
In the theory of economic efficiency important role plays the payback period, i.e. the period of time TN, during which the capital investments made are paid off. This indicator looks very similar to the depreciation period, i.e. the period during which the value of the instruments of labor is fully transferred to finished products and is recovered in the form of money in the depreciation fund of the enterprise. Let's see what their difference is.
During the depreciation period, due to depreciation deductions for renovation, the initial cost of labor instruments is fully restored, and by the time they are withdrawn from production, the enterprise is able to purchase a new instrument in exchange. It is important that depreciation deductions 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 withdrawal 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 him Gradually, as the product is released, the enterprise reimburses investors from profits advanced funds. The payback period ends when the company fully pays 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, because the purchase of new equipment to replace worn out equipment comes from the depreciation fund. In other words, the amortization period is a category of simple reproduction, and the payback period is an extended one. This is the second feature of the payback period.
If the term beneficial use equipment is much less than the payback period, and it will be taken out of production without having had time to pay off, will this affect the production itself? No, since after the withdrawal of worn-out equipment, new equipment will be purchased from depreciation funds, production will function, and contributions from profits will be received by 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 - machine tools, instruments, etc. This is the third feature of the payback period.
Currently, the payback period is calculated by the formula
which, with EN = 0.12, will be 8.3 years. Since the payment for the loan is not made one-time, but by periodic payments, in order to pay off both the debt and the interest on it, it is necessary to pay the SPL.G amounts annually, determined by the annuity calculation formulas
where K is the loan amount, T is the payback period.
If we consider the payback period according to the formula T \u003d 1 / Enp > then at Enp \u003d 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 problems. To solve the question - what to produce, the overall economic efficiency is determined, and to solve the question - how to produce, the comparative economic efficiency is determined.
The indicator of the total economic efficiency c- t and is used in two versions
- - For economic systems large scale - 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
EETR= R/K
In essence, this indicator is a return on assets, calculated as the ratio
EF \u003d PE / (SSR + SOB)
where PE is normatively clean production.
For associations and enterprises, absolute economic efficiency is measured by the return on capital investment, which was discussed in detail earlier.
When determining the comparative economic efficiency, savings are defined as the difference between the 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 \u003d (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 costs.
ZP \u003d C + EH E \u003d min
The determination of 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, the choice of base for comparison. According to existing industry methods, at the stage of developing new equipment, the best foreign or domestic technology, and at the stage of operation - the equipment replaced at this enterprise. Naturally, the older and more worn out the replaced equipment, the more sick should be the expected effect. However, it is known that the initial capital-labor ratio has a very strong effect on the return on assets:
dFO / dFV \u003d (a-- 1) b / FV2
where a is the increase (in %) of labor productivity for each percentage increase in capital-labor ratio; b - individual labor productivity
This means that the lower the capital-labor ratio the enterprise had before the re-equipment, the greater the decline in capital productivity will be (in proportion to the square of capital-labor ratio), and in this case it is impossible to obtain the expected calculated effect from the new technology.
Secondly, these are performance indicators. Two typical cases can be pointed out. When determining the effectiveness, we release! products (final product) with the same consumer value, the most cost-effective one will be the one for the production of which was spent less social labor(at lower cost). The efficiency of fixed production assets is assessed mainly by the minimum payback period of capital investments.
Thirdly, it is the definition of productivity and labor growth. Typically, productivity gains< 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 between the reduced costs in the billing year for the base and new equipment
EP \u003d (3P1 - ZP2) \u003d [(C1 + EH K1) - (C2 + EH K2)] Q2,
where 3P1 and ZP2 are the reduced costs per unit of output produced, respectively, of the old and new technology; Q2 is the annual volume of products produced in the reference year by new equipment; C1 and C2 - specific current costs in the production of products on old and new equipment; K1 and K2 - specific capital costs for the purchase of old and new equipment; EN - normative coefficient of economic efficiency.
When determining the annual economic effect, the comparability of basic and new equipment by types of manufactured products, by quality parameters, by special factors of production and use of products, etc. should be ensured. The time factor in calculating the annual economic effect is taken into account by bringing the costs to the beginning of the billing year by multiplying the costs of the corresponding year by the reduction factor
VLOOKUP = (1 + ENP)t,
where t is the time lag that separates the costs and results of a given year from the beginning of the calculation year.
Before proceeding with the introduction of certain new technologies and equipment, it is necessary, in addition to appropriate calculations, to determine the technical and organizational level existing production and his willingness to accept achievements scientific and technological progress. Otherwise, it is not necessary to expect the calculated level of economic efficiency.
When determining the overall economic effect in topographic and geodetic production, one should take into account specific features industries.
- 1. The effectiveness of topographic and geodetic work does not always decrease over time, i.e. The products manufactured by the industry also contain a potential effect that can be realized in subsequent years.
- 2. The economic effect of large-scale topographic surveys decreases faster than small-scale ones.
- 3 The economic effect of topographic materials may not manifest itself 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 the fund of the state, becomes obsolete after a while, without bringing an economic effect.
The economic efficiency of topographic and geodetic works also arises when its materials are used in other areas of the national economy, science and defense of the country.
The economic effect from the reduction of the period of topographic and geodetic work, arising in other industries due to the early introduction of capital investments into operation, is calculated by the formula
Ed \u003d (Kt + Kd) En? t,
where Kt is the estimated cost (capital investments) of topographic and geodetic works completed ahead of schedule; Kd - capital investments made ahead of schedule in industries; ?t - reduction of the term for topographic and geodetic works.
New methods of performing geodetic work (space survey, survey in a multi-zone spectrum, etc.) lead to the fact that topographic and geodetic materials act as new equipment in other industries, creating almost the entire economic effect in 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 the increase in the volume of reserves of useful resources, which is determined as follows
E \u003d (Qp2 - Qp1)? Zp
where Qp1 and Qp2 are the volume of resource reserves in physical terms before and after the use of topographic and geodetic materials; ?Zp
- - reducing the reduced costs of obtaining a unit of reserves in the industry.
- - the economic effect of the increase in 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 the comparative economic efficiency in topographic and geodetic production, one should take into account the specific features inherent in the industry.
- 1. The physical and geographical conditions in the area where the work is being carried out determine the receipt of different economic benefits 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 prerequisites for obtaining a greater economic effect than in areas with a shorter field season. Even under conditions of equal duration of the field season, the volume of field work performed by the new equipment is influenced by factors such as relief, vegetation, hydrography, weather conditions, etc.
- 2. Efficiency is also affected by economic factors prevailing in the area of work:
different cost of materials, transport services in various regions;
- - belt coefficients to tariff rates and official salaries of engineering and technical workers;
- - surcharges for special working conditions (high mountains, lack of water, performance of work in bad period year, etc.).
- 3. A complex set of auxiliary production processes performed with different tools under different conditions. Some types of new technology not only do not provide tangible savings in the implementation of individual production processes, but can even increase the cost of their implementation. And the economic effect of 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 of work, which ultimately leads to an economic effect.
- 4. The uniqueness of the new technology Many types of new technology created and used in topographic and geodetic production are unique optical and radio electronic devices, digital Computer techologies, which have limited use and therefore are manufactured in small batches at specialized factories. In this regard, it is difficult to accurately establish the standard value of capital costs for their manufacture and normalize 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 an increase in operating costs.
How to determine the main indicators of economic efficiency? What methods of calculation of indicators can be used? Let's talk about it in the article.
You will learn:
- What is the essence of the economic efficiency of the enterprise, why should it be calculated.
- What indicators for evaluating economic efficiency are known.
- What formulas can be used to calculate economic efficiency indicators commercial activities.
- What are the methods for calculating economic efficiency indicators.
What is the essence of the calculation of economic efficiency
The economic efficiency of an enterprise is the overall performance of its commercial activities, which is expressed in the ratio of the product obtained and the resources expended. To obtain the coefficient of economic efficiency, it is necessary to correlate the indicators of profitability of the enterprise and total costs for the resources used. Business project will be effective if the first indicator exceeds the second component.
Indicators for calculating the economic efficiency of an enterprise
The system of indicators of overall economic efficiency includes estimated indicators and indicators for the types of resources used. The key performance indicator of an organization is always profit. Estimated also include the following indicators: product profitability, profitability of production assets, relative savings of fixed and working capital.
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 schemes for organizing production in technological and scientific activities.
How are benchmarks determined? To do this, as the value of the economic effect, the savings obtained from the reduction production cost, and as costs - additional capital investments that caused these savings.
Comparative economic efficiency is determined by choosing one of two or more options for solving a particular commercial or economic problem. Thus, you get a characterization of the advantages of one option compared to others.
When comparing two options, a different ratio of the necessary capital investments and the cost of production. The option that requires less capital investment, while providing the lowest cost of production, 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 are the sum of capital investments and current costs (cost), reduced to a single dimension in accordance with the efficiency standard.
It is also important to understand that the selection economic indicators due to the goals of the functioning of the system under study. For example, when establishing indicators of the comparative economic efficiency of an enterprise in the field of animal husbandry, it is necessary to focus on the growth in production volume, the growth of labor productivity, the payback of the feed used and other costs. Based on this, the following system of indicators can be established: gross and marketable output per animal, labor productivity, feed payment and cost recovery.
Economic efficiency: calculation formula
The general formula for calculating efficiency is as follows:
E \u003d R / Z, Where:
R– production results;
W- 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 general units. In most cases, the results of the commercial activities of the enterprise are diverse and combine them into overall result impossible. In some cases, the result is not expressed in numerical form at all, and can only be qualitative.
Efficiency can be determined in 2 ways:
- As the ratio of the result of production to the cost of its implementation.
- As the ratio of the result of what was produced to what had to be abandoned when choosing an alternative.
How to calculate economic efficiency indicators
You can consider the features of the calculation of the main indicators of the economic efficiency of the enterprise. For example, these include profitability, cost, 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 (С i) of the manufactured unit of production,%:
This indicator is used to identify the most cost-effective products;
- economic profitability of the company's assets (Rf), i.e. the ratio of the annual profit (P year) to the assets of the enterprise (K act) or the sum of the main (K main) and working (K turnover) capital,%:
Level Rf demonstrates the efficiency of the enterprise (use of assets), i.e. shows the share of profit attributable to 1 dollar of assets. P year includes book profit(P ball) plus interest on the loan attributable to cost.
- profitability equity companies (R sc), i.e. the ratio of the company's net annual profit (after taxation) to the equity capital at the end of the reporting period (K int), %:
- return on capital employed (R uk, %) shows the efficiency of both equity and borrowed capital (credits, loans, loans) of the company and is calculated by the formula:
The balance sheet of the company at the beginning and end of each reporting period reflects the cost data on fixed assets - the initial cost, the amount of depreciation ( depreciation), residual value.
During the year, there is a movement of fixed assets, so their availability in accounting is shown monthly. The cost of fixed assets at the end of the period (K of.k) is determined according to the balance sheet:
To off.nach - the cost of fixed assets at the beginning of the period;
To of.p - the cost of acquired fixed assets;
To of.v - the cost of retired fixed assets.
The cost of the purchased equipment includes: the purchase price, transportation costs, insurance, assembly, installation, adjustment.
To assess the level of use of fixed assets, it is necessary to have information about average annual cost fixed assets (K sr.of.).
To office nach - the value of fixed assets at the beginning of the year;
To office k - the value of fixed assets at the end of the year.
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Methods for calculating economic efficiency indicators
After we have decided on the systems of the main indicators of economic efficiency, we need to work out the methods of calculation.
Absolute criteria will help analyze the main dynamics of various profit indicators for a certain number of years:
- economic;
- accounting;
- received from sales;
- calculated in its purest form.
Such indicators are more related to arithmetic calculation than to economic. The figures will be obtained in their pure form without taking into account 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.
Economic efficiency indicators include:
- The payback of the main costs is the ratio of the volume of gross output to the total cost of living and materialized labor, which is a generalized indicator.
- Profit is the realized part of income in its pure form. The concepts of conducted costs also imply different concepts of making a profit. In the field of economic science, the term profit refers to a meaning that differs from the definition in accounting reports.
- Receiving net profit. Includes all net income and payroll. This is the main source of consumption and certain accumulation. In most enterprises, such indicators can only be determined by calculation. Therefore, the obtained "clean" products do not always reflect the actual level of efficiency and the dynamics of production development with maximum accuracy.
The economic effect from the introduction of automation tools can only be indirect, since the implemented automation tools are not a direct source of income, but are either auxiliary means organizations to make a profit, or help to minimize costs.
You can evaluate the economic effect of using the program in two ways: simple and complex(more time consuming, but more accurate). The simple method is some simplification of the 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 based on a complex algorithm is usually carried out qualified specialists based on the results of a survey of business processes of the enterprise. But if it is necessary to quickly and approximately evaluate the effectiveness of the implementation of an automation tool, then it is possible to substitute estimated cost values in the presented formulas. Of course, when using cost estimates, and not their actual values, the economic effect will not be calculated accurately, but nevertheless will allow to evaluate the profitability and necessity of automation.
The main economic effect of the introduction of automation means is to improve the economic and economic performance of the enterprise, primarily by increasing the efficiency of management and reducing labor costs for the implementation of the management process, that is, reducing management costs. For most enterprises, the economic effect is in the form of savings in labor and financial resources received from:
- reducing the complexity of calculations;
- reduction of labor costs for the search and preparation of documents;
- savings on consumables(paper, diskettes, cartridges);
- layoffs of employees.
Reduction of labor costs at the enterprise is possible due to the automation of work with documents, reducing the cost of information search.
The criterion for the effectiveness of the creation and implementation of new automation tools is the expected economic effect . It is determined by the formula:
E \u003d E r -E n * K p,
where Er - annual savings;
E n - normative coefficient (E n =0.15);
K n - capital costs for design and implementation, including the initial cost of the program.
The annual savings in Er is the sum of savings in operating costs and savings in connection with increased productivity of the user. Thus, we get:
E p \u003d (P1-P2) + ΔP p, (1)
where P1 and P2 are, respectively, operating costs before and after the implementation of the program being developed;
ΔР p - savings from increasing the productivity of additional users.
CAPITAL COST CALCULATION FOR DESIGN AND IMPLEMENTATION
If we evaluate the economic effect taking into account all the details, then the capital costs for design and implementation are calculated taking into account the duration of work at this stage. So, let's take a closer look at the calculation of capital costs for the design and implementation of an automation system.
Design refers to the totality of work that needs to be done to design a system, part of a system, or a task. Implementation is understood as a complex of works on putting into operation commercial operation systems with possible improvements.
To calculate the costs at the design stage, it is necessary to determine the duration of each work, starting with the preparation of the terms of reference and ending with the execution of documents.
The duration of work is determined either according to the standards (in this case, special tables are used), or they are calculated on the basis of expert assessments according to the formula:
T 0 \u003d (3 * T min + 2 * T max) / 5 (2)
where T 0 is the expected duration of work;
T min and T max ~ the shortest and longest, according to the expert, the duration of work, respectively.
The calculation data for the expected duration of work are given in the table.
Table 1
Table of duration of work at the design stage (example)
|
Name of works |
Duration of work, days |
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maximum |
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Development of technical specifications |
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Analysis of terms of reference |
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Literature study |
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Working in the source library |
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Getting to know the main steps thesis |
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Registration of TK |
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Algorithm development |
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Program improvements |
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Program debugging |
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Making an explanatory note |
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Execution of posters |
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Capital costs at the design stage K to are calculated by the formula:
K to \u003d C + Z p + M p + H (3),
where C is the initial cost software product;
Z p - wage specialists at all stages of design and implementation ;
M p - the cost of using computers at the stage of design and implementation;
H - overhead costs at the stage of design and implementation.
One of the main types of costs at the design stage is the salary of a specialist, which is calculated by the formula:
Z p \u003d Z p *T p * (l + A s / 100) * (l + A p / 100) (4)
where Z p is the salary of the developer at the design stage;
Z d - developer's daily wage at the design stage;
A c - percentage of contributions to social insurance;
And n is the percentage of premiums.
In general, the cost of machine time consists of the cost of processor time (when working with an object or absolute module) and the cost of display time. The calculation formula looks like:
M \u003d t d * C d + t p * C p (5)
where C p and C d - respectively, the cost of one hour of processor and display time;
t d and t p - respectively, the 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; taken as C p =0 and t p =0.
When calculating M n, one should take into account the time for preparing the source texts of programs, their debugging and solving test cases.
Overhead costs according to formula (2) are 80-120% of the salary of the personnel involved in the operation of the program.
If the design and implementation of an automation tool is completely carried out by a third-party organization, then a simplified calculation scheme can be used, i.e. as capital costs for design and implementation, accept the amounts paid to a third party, including the initial cost of the automation tool.
Operating costs include:
- content of information expenses;
- the maintenance of personnel for the maintenance of the complex technical means;
- expenses for the operation of the program;
- building maintenance costs;
- other expenses.
STAFF COSTS
Costs for various types workers are determined by the formula:
Z= n i z i *(1+ A c /100)*(1+A p /100)
where ni - the number of personnel of the 1st type associated with the performance of work;
A c - percentage of social security contributions
A p - the average percentage of premiums for the year
PROGRAM OPERATION COSTS
The costs for the operation of the program consist of the costs of machine time and the costs of operating various accessories (paper, printer inks, etc.).
From formula (5) we will calculate the costs for the operation of the program:
M=t d *C d +t p *C p
At the same time, it is possible to estimate similar costs before the implementation of the program and compare the obtained values. When implementing the program, the time of work with the same task is reduced, and this already results in savings.
OVERHEAD CALCULATIONS
The cost of operating accessories is determined by a simple calculation of the cost of purchasing them at wholesale (or free) prices.
OTHER EXPENSES
Other costs range from 1 to 3% of the total operating costs.
- before the implementation of the program
P pr1 \u003d (Z + M 1 + H) * 0.03
- after the implementation of the program
P pr2 \u003d (Z + M 2 + H) * 0.03
Thus, the operating costs are:
- before the implementation of the program
P 1 \u003d Z + M 1 + H + P pr1
- after the implementation of the program
P 2 \u003d 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 that was planned by the user to perform work of the j-type before the implementation of the program (hours).
table 2
User Work Table (example)
|
Type of work |
Before auto-matization, min Fj |
Saving time, min. |
Increasing labor productivity P i (in %) |
|
|
Information entry |
||||
|
Carrying out calculations |
||||
|
Preparing and printing reports |
||||
|
Data analysis and sampling |
The savings associated with an increase in the productivity of the user P will be determined by the formula:
where Z p - the average annual salary of the user.
EXAMPLE
For a better understanding of the material, consider as an example a small typical Russian organization engaged in the provision of services, in which the accounting department with one workplace is automated. As a means of automation, the software tool of the "1C company" - "1C: Enterprise Accounting 2.0" was chosen. We mean that a third-party organization implements the software tool. The cost of "1C: Accounting Enterprise 2.0" is 10,800 rubles.
The cost of services of a third-party organization for its implementation is 10,000 rubles.
As a result, the capital costs for implementation will be:
K = 10800 + 10000 = 20800 rub.
We calculate the cost of maintaining staff, based on the condition that the employee's salary is 50,000 rubles.
Z = 1 * 50000 * (1 + 34% / 100) = 67000 rub.
In our example, for simplicity, we will consider overhead and other expenses before and after the implementation of the program as unchanged, i.e. the implementation of the program did not cause ink savings in printer cartridges, paper consumption, etc. Thus, the annual savings will be equal to the savings associated with increased user productivity.
We calculate the savings due to an increase in 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.
User productivity savings:
P=67000*9= 603000 rub.
As a result, we obtain the following expected economic efficiency:
E = 603000 - 20800 * 0,15 = 599880 rub.
What do these numbers say? Even with an approximate calculation, the economic efficiency from the introduction of the software turned out to be significant. This was achieved by increasing employee productivity.
Accordingly, having spent only 20,800 rubles, we get savings of 599,880 rubles per year!
CONCLUSION
Based on the results of calculating the economic efficiency of designing and implementing automation tools, it is immediately possible that this is beneficial. Although the benefits are indirect, they are usually noticeable in the medium and long term. The introduction of automation tools can lead to adjustments in the business process itself, as tasks are completed faster. Employees can process large amounts of information for their work time, which can be used either to reduce staff costs or to quickly develop a business with the same number of employees involved in information processing.
As practice shows, the automation of business processes, in particular, such as calculating the cost of production, preparing regulated reporting on the results of activities, accounting for mutual settlements with counterparties, generating and accounting for printed documents, has great potential for development and material benefits over time.
In the process of calculating economic efficiency, one property of automation must be taken into account. It consists in the following: the more money and time spent on automation, the higher the economic effect of implementation. This is explained quite simply: if you qualitatively approach the choice of a software product, thoroughly work out all business processes at the design and implementation stage, describe and debug everything, then in the future much less money will be spent on operating the program.
It is important to note that if one software tool are automated various divisions and employees, then the costs of organizing the workflow between them are reduced. Both time and material costs are reduced.
For any leader, it is important that production is profitable, and all activities are productive. But how to evaluate it? For information on what indicators allow you to evaluate the company's efficiency and how to calculate them, read the article "Financial Director".
The activity of the company is considered effective, in which the enterprise makes a profit, using each unit of available resources as efficiently as possible, while striving to minimize the costs of the enterprise.
A single indicator that would cover all aspects production activities company and characterized its effectiveness, does not exist.
Enterprise performance indicators - this is an assessment of the profitability of the enterprise and the return on assets, this is an analysis of asset turnover, and an increase in labor productivity and efficiency in the use of equipment and available resources of the enterprise.
In other words, to evaluate the performance, you need to calculate the series financial ratios and then analyze the results as a whole. This will give us a final picture of the effectiveness of the enterprise as a whole.
Ef \u003d Production results / Production costs
However, it is difficult to apply this formula in practice, since it is not easy to quantify the results and all production costs. For example, the results of activities can only be assessed qualitatively, in which case it is difficult to reduce everything to a single result.
Enterprise Key Performance Indicators + Formulas
To assess the effectiveness of activities, it is customary to use a system of indicators:
- Production efficiency indicators. Here, first of all, they consider such indicators as the company's net profit for the reporting period and the company's profitability. They give an idea of the final result of production activities for certain period and are usually calculated from the data financial statements companies:
- Net profit . The general calculation formula is as follows:
PE \u003d Gross profit + other operating profit + profit from investment (financial) operations - Taxes.
Gross profit can be calculated if we subtract the cost of goods manufactured from the revenue received for the reporting period. Further, if we remove from the gross profit all the administrative and commercial expenses of the enterprise for the period, we get the profit from sales. If we add all income from investment activities to the sales profit and subtract the expenses for interest payable and other expenses, we get profit before tax, which, in turn, differs from the final net profit only by the presence of the amount of unpaid taxes in its composition. As a result, we get the following formula for Net Profit based on the lines of the Statement of financial results:
CHP = p.2110 - p.2120 - p.2210 - p.2220 + p.2310 + p.2320 - p.2330 + p.2340 - p.2350 - p.2410.
- Profitability of sales shows how much net profit the company received per 1 ruble of sales. This ratio is calculated as follows:
Рп = Net profit / Sales proceeds * 100%.
For ease of calculation, let's refer to the Statement of Financial Results, in this case the formula will be:
Rp = line 2200 / line 2110 * 100%.
The growth of the indicator indicates an increase in profit per unit of the product produced.
- A group of indicators characterizing the use of material and production resources and fixed production assets. These include:
- material consumption. The ratio reflects how efficiently the company uses each unit of available raw materials and shows how much gross profit falls on each ruble of used reserves. Calculated as a ratio material costs for production to the volume of output of manufactured goods:
Me \u003d Material costs / Volume of production of this type of product
As a rule, the result of calculations of material consumption is compared with the standard value. If the resulting coefficient exceeds 1, we are talking about the overspending of raw materials and materials for production. A result of less than 1 indicates savings in raw materials in production.
- Cost indicator for 1 unit of marketable output. Allows you to analyze the cost of goods and is calculated as the ratio of material costs of production to the cost of production. If the indicator exceeds the value of 1, then the production is unprofitable - it is necessary to increase the prices for products or reduce the total cost of producing goods. This indicator is applicable to any industry, since it directly reflects the relationship between profit and the cost of the product.
- Working capital turnover. It reflects how effectively the current assets of the enterprise are used and is calculated as the ratio of proceeds from the sale of manufactured products to the average value of all current assets of the company for the period. As a rule, due to the simplicity and availability of data, accounting data are used for calculation.
Kooa \u003d s.2110 OFR / ((s. 1200 BB at the beginning of the year + s. 1200 BB at the end of the year) / 2).
The higher the number of revolutions that make working capital company for the reporting period, the more funds are released from circulation, which leads to a decrease in the company's need for current assets. It is possible to accelerate the turnover of assets by reducing the material consumption and energy intensity of production; improvements and updates production equipment, reducing manufacturing time through the use of new methods and technologies, improving product quality, increasing its competitiveness in the market for similar products, and so on.
- Capital intensity and capital productivity. Capital intensity shows how much the cost of fixed assets falls on 1 ruble of manufactured products. It is calculated as the ratio of the average cost of fixed assets for the period to the sales revenue for the period. Return on assets is an indicator that is the inverse of capital intensity. It shows the return in rubles of revenue for each ruble invested in fixed assets of the enterprise. It is calculated as the proceeds received from the sale of products (net of VAT, excises) to the average cost of fixed assets for the period.
The formulas for the data in the Balance Sheet and the Statement of Financial Results will look like this:
Fe = ((s. 1150 BB at the beginning of the year + s. 1150 BB at the end of the year) / 2) / s. 2110 OFR
Fo \u003d s.2110 OFR / ((s.1150 BB at the beginning of the year + s.1150 BB at the end of the year) / 2) \u003d 1 / Fe
The lower the capital intensity index, the higher the return on assets, and hence the more efficient use of production equipment at the enterprise. The growth of capital intensity and the decrease in capital productivity indicates the irrational use of equipment, equipment downtime, and tired fixed assets. Within each industry, a different value of the indicator may be normal.
- capital-labor ratio. The indicator characterizes how much equipment in rubles falls on each employee of the enterprise. in other words, how much fixed assets each employee has.
Fv \u003d average cost of fixed assets / average headcount employees for the period
It is necessary to analyze this indicator of the efficiency of the enterprise's activity together with the analysis of labor productivity, since the growth of labor productivity should go at a comparable pace with the growth of capital-labor ratio. Otherwise, we will talk about a decrease in the efficiency of using equipment in production, an increase in equipment that is little used in production, downtime of production equipment, etc.
