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

1. List number of the main production workers:

pers.,

where is the complexity of the production program;

Annual fund of working hours of employees of the enterprise;

Coefficient taking into account the loss of working time in connection with vacations (regular, student, etc.);

The average coefficient of fulfillment of time norms (production) by workers per year.

2. The cost of the annual product production program:

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

where is the wholesale price of the product;

Annual production program.

3. Annual output per one listed production worker:

Thousand rub./person/year,

where is the wholesale price of the product;

Annual product manufacturing program;

Pers. - headcount of the main production workers:

4. Output of products in wholesale prices of the enterprise per 1 ruble of the wage fund for production workers:

where is the wholesale price of the product;

120 thousand editions / year - the annual program for the production of products;

Fund for the wages of production workers.

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

R./month,

where is the annual wage fund for production workers;

Number of months in a year;

The list number of production workers.

6. Costs per 1 ruble of manufactured products:

r./r.,

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

Wholesale price of the product, r./ed.

7. Annual profit from the sale of products:

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

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

120 thousand editions / year - the annual program for the production of products.

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

Table 4

The results of the calculation of indicators of economic efficiency of the project

Name of indicator	Unit	Indicator value
1. Annual production of products	thousand ed.
2. Material consumption rate per product	kg/ed.	1,8
3. Piece normative time for the product	h / ed.	0,8
4. Total cost of the product	R./ed.	443,87
5. Profit of the enterprise from the sale of the product	R./ed.	88,77
6. Wholesale price of the product	R./ed.	532,64
7. Selling price of the product	R./ed.	628,52
8. The cost of the annual production program of products	thousand rubles / year	63916,8
9. The cost of the annual program of production of products	thousand rubles / year	53264,4
10. List number of production workers	people
11. Annual output per one payroll worker	thousand rubles / person	1420,4
12. Output for 1 p. wage fund	r./r.	4,6
13. Average monthly wages of production workers	R./month
14. Costs per 1 ruble of manufactured products	r./r.	0,83
15. Annual profit from product sales	thousand rubles / year	10652,4

CONCLUSION

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

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

Knowledge, skills and abilities to carry out the economic justification of the proposed activities with the practical application of theoretical and practical knowledge in the field of economics and organization of production, indicate the degree and preparedness of the bachelor for the upcoming professional activity and continuing education in the master's program.

Bibliographic list

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

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

3. Milkova, O.I. Economics of engineering production [Text]: method. instructions for the implementation of the settlement graph. and control. works / [comp. O. I. Milkova]. - Yoshkar-Ola: MarGTU, 2011. - 43 p.

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

5. Ushakov, I.P. Economics of machine-building production [Electronic resource]: textbook. allowance for remote education / I. P. Ushakov, O. I. Milkova. - Yoshkar-Ola: PSTU, 2013. - 414.

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

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

2. Calculation of indicators of the economic efficiency of the project ............................................................................ 28

CONCLUSION……………………………………………………………33

Bibliographic list………………………………………………….34

Educational edition

ECONOMIC JUSTIFICATION

FINAL QUALIFICATION WORK

Guidelines for the implementation of the economic part

final qualifying work of bachelors

in areas of training 15.03.01 Mechanical engineering,

22.03.01 Materials science and technology of materials,

15.03.05 Design and technological support

engineering industries

Compiled by MILKOVA Olga Ivanovna

Editor

Computer layout

Signed for printing Format 60x84/16.

Offset paper. Offset printing

Conv. p. l. Uch.-ed. l.

Circulation copies. Order No. C -

Volga State Technological University

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Chapter 4. Calculation of the economic efficiency of the project

4.1 Selection and justification of the methodology for calculating the economic efficiency of the project

So, if the Central Bank of the Russian Federation has set a refinancing rate of 13% since December 1, 2008, the rate of return on capital must be set equal to 13%.

Consider the cost components of formula (1).

Capital cost (K)

Capital expenditures for AIS are one-off. Those of them that are sent to the main information processing facilities transfer their value to products in parts due to depreciation. They are called capital because they are not lost, but reproduced.

Capital costs include:

Costs for technical support (computer equipment, office equipment, communication tools, technical security equipment, etc.);

The costs of forming the Kib relate to the formation of conditionally permanent information.

Kts, Kps, Kvo, Kpl, Kls, these indicators will not be taken into account in this case, since they will not affect costs during the implementation of IS: IS is introduced into the department with existing hardware and pre-installed software.

Let's calculate the capital costs:

Kpr \u003d salary of programmers * number of programmers * design time \u003d 10 thousand. rub*1*1 month=10 thousand rub.

Kib \u003d number of experts * s / pl * term for the formation of inf. Bases \u003d 3 * 5 * 0.5 months \u003d 7.5 thousand rubles.

Heap \ u003d salary of an engineer in charge of IS * training period \u003d 10 * 0.03 months \u003d 0.3 thousand rubles.

In total, we get: K \u003d (10 + 7.5 + 0.3) + 7% of unaccounted for costs \u003d 19.05 tsc. rub.

The total composition of capital costs is shown in Figure 1.

Figure 1 - Capital costs for AIS

Operating costs (C)

Operating costs, unlike capital costs, are recurring. They are repeated in each production cycle, and are calculated in total for the year. Operating costs are carried out synchronously with production. Operating costs are the cost of production (goods or services):

Ensures the growth of labor productivity of employees of the management apparatus;

Allows you to expand the range of products (services);

It leads to a reduction in costs associated with the production of products and services (materials, technical means, production and auxiliary areas, etc.).

In other words, the direct economic effect is the result of any changes in the nature of the implementation of the functional component of the management process, as a rule, directly related to the specifics of the subject area of ​​the management object. At the same time, the growth of labor productivity can be carried out by reducing the volume of operations performed manually, or by more efficient processing of information using computing tools.

2. The indirect economic effect from the introduction of new information technology is the result of the influence of factors that, as a rule, are not directly related to the specifics of the subject area and are of a general social, ergonomic, environmental and other nature. The influence of these factors on the economic efficiency of the management system is carried out indirectly, and sometimes through a chain of various intermediate (secondary) factors, but always ultimately leads to an increase in the productivity of management personnel, an increase in the attractiveness of the company's products among potential customers and business partners, etc.

For the purpose of analysis and methodological convenience of calculation, it is advisable to define the annual economic effect as the sum of direct and indirect effects (4):

https://pandia.ru/text/79/122/images/image007_22.gif" width="273" height="30 src=">

where https://pandia.ru/text/79/122/images/image009_17.gif" width="21" height="23"> - total operating costs for IP, excluding salaries of management personnel.

https://pandia.ru/text/79/122/images/image008_19.gif" width="35" height="24">-55.93=-55.93 thousand rubles.

The magnitude of the direct economic effect is insufficient (even negative) to justify the cost of introducing IP. This is due to the fact that IS is created from scratch and the lack of savings on the wages of management personnel.

In this case, the introduction of IP is advisable only if there is confidence in a sufficiently large indirect economic effect.

Consider the calculation of the indirect economic effect.

This calculation involves the determination of the following components:

DIV_ADBLOCK976">

∆Cseb - annual savings on the cost of production of the control object;

∆Ш - reduction of fines and other unplanned losses for the year; The total amount of fines for the year caused by the loss of documents due to the fault of the department is approximately 150 thousand rubles. AIS will reduce these losses by 80% per year. Total Δ W = 30 thousand rubles.

The composition of items for which the savings on the cost of production due to IP is calculated is usually the following (5):

Where ∆Ск - savings on office supplies;

∆Se - savings on electric energy for technological purposes;

∆Ssppr - savings on wages of employees;

∆Cseo - savings on the maintenance and operation of equipment;

∆Sdoc - reducing the loss of documents.

In the cost structure of the company, the main share is occupied by material costs - 38% and labor costs with deductions - 36%

We plan to reduce labor costs by 3% by eliminating some functions and 20% by reducing office costs. For ease of calculation, we will combine the savings in energy, equipment maintenance and losses and plan for 1% savings.

To carry out calculations, the cost of work is necessary, we conditionally accept it as 100 thousand rubles, for the convenience of making calculations.

We get:

Δ Sk \u003d 100 * 38% - (38% * 100-20%) \u003d 30.4 thousand rubles / month

Δ Csppr \u003d 100 * 36% - (36% * 100-3%) \u003d 34.92 thousand rubles / month

Δ Spr= Δ Se+ Δ Сseo+ Δ Сdok= 26%*1%*100-1%)==25.74 thousand rubles/month

A _ _ _ _ _ _ _ _ _ _

If the introduction of IP does not affect any cost item as part of the cost, then this item, obviously, does not appear in the calculation of the indirect economic effect.

Ekosv \u003d Δ A + Δ Сseb + Δ W \u003d 0 + 91.06 + 30 \u003d 121.06 thousand rubles.

Δ Egod \u003d Ecosw + Estram \u003d 121.06-55.93 \u003d 65.13 thousand rubles.

E \u003d Δ Egod-P \u003d 65.13-55.93 \u003d 9.2 thousand rubles.

The annual economic effect is an absolute indicator of efficiency. The system is considered effective if E> 0.

Auxiliary indicators of economic efficiency are:

Estimated profitability (profitability):

Ep \u003d Δ Egod / K \u003d 65.13 / 19.05 \u003d 3.4

Payback period:

Current=1/Ер=К/ Δ Egod= 0.29 - the project will pay off in 3.5 months.

The development of a new automated information system will be carried out within 1 month, in one shift lasting 8 hours. The developer's salary for 1 month, taking into account the regional coefficient and the unified social tax , will amount to rubles. As a result, the cost of developing an IS, including the formation of an initial information base and staff training, will amount to 19.05 thousand rubles.

The cost of maintenance during the year and the cost of wages for an employee working with IS will amount to 48.6 thousand rubles per year.

After the introduction of this IS, the cost of material costs will be reduced by 20%. This will lead to a reduction in the conditional total cost of the work of the department, this saving will pay for the creation and implementation of IS. The estimated payback time for the project is three and a half months.

Alexander Poddubny - Leading Specialist of the Corporate Clients Department of Antegra Consulting

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

There are two ways to evaluate the economic effect of using the program : 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 according to a complex algorithm, as a rule, is carried out by qualified specialists based on the results of a survey of the enterprise's business processes. 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, rather than their actual values, the economic effect will not be calculated accurately, but nevertheless it will allow us to assess 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 obtained 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 the system into commercial operation with its possible modifications.

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 estimates 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
		maximum
Development of technical specifications
Analysis of terms of reference
Literature study
Working in the source library
Acquaintance with the main stages of the thesis
Registration of TK
Algorithm development
Program improvements
Program debugging
Economic justification
Making an explanatory note
Execution of posters

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 of the software product ;

Z p - salary of 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;
• maintenance of personnel for maintenance of a complex of technical means;
• expenses for the operation of the program;
• building maintenance costs;
• other expenses.

STAFF COSTS

The costs for various types of employees are determined by the formula:

Z \u003d nizi * (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, let us 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 \u003d 10800 + 10000 \ u003d 20800 rubles .

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

Z \u003d 1 * 50000 * (1 + 34% / 100) \ u003d 67000 rubles .

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 \u003d 67000 * 9 \u003d 603000 rubles .

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

E \u003d 603000 - 20800 * 0.15 \ u003d 599880 rubles.

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 during their working hours , which can be used either to reduce staff costs or to quickly develop a business while maintaining 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 automates various departments and employees, then the costs of organizing workflow between them are reduced. Both time and material costs are reduced.

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

The calculation of the economic efficiency of the investment project is carried out according to the methodology set out in subparagraphs 5.1. - 5.6., Appendix 3 using the tabular method with a calculation period of 5 years and an average discount rate dav = 0.19 rubles / year / rubles.

Table A.4

Calculation of economic results from implementation

investment project

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

Continuation of the table. P.4

	Discounted value of investments in prices of the year of decision (line.2line3)
	Cumulative amount of income (see line. 1)
	Cumulative investment value (see line 2)
	Cumulative discounted income (see line 4)
	Cumulative discounted investment value (see line 5)
	net cash flow (NPCF) (line.6 - line.7)
	Cumulative cash flow (DCF) (line.8 - line.9)
	Economic effect for the billing period (line 4 - line 5)
	Profitability index (line. 4 / line. 5)
	Internal coefficient of economic efficiency (rub./year/rub.)
	Payback period of investments (year)
	Discounted payback period of investment (year)

Clause 4.1. net present value

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

(thousand roubles.).

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

(rub/rub).

Clause 4.3. Internal rate of return

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

1.
RUB/year/RUB

+
= 9565.7 (thousand rubles).

2.
RUB/year/RUB

+
= 4796.2 (thousand rubles).

3.
RUB/year/RUB

+
= 1374.5 (thousand rubles).

4.
RUB/year/RUB

+
= - 1146.2 (thousand rubles).

We accept
rubles / year / rubles,
= 1374.5 thousand rubles, and
rubles / year / rubles,
\u003d - 1146.2 thousand rubles.

The internal payback ratio (IRR) is found by the formula (2.9):

RUB/year/RUB

Clause 4.4. Payback period

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

The payback period of investments according to fig. Item 4 and formula (9) will be:

(years).