Payback period and economic effect from implementation. Calculation of the economic effect of the proposed measures as a way to determine the efficiency of investments. Indirect economic effects
5.6.1 Calculation of the economic effect from the introduction of organizational and technical measures (E f) is determined by the formula:
E f \u003d ∆П \u003d P ′ per - P per (rub.) (5.64)
where P ′ lane is the financial result of the enterprise proposed by the project, rubles;
P per - the financial result of the enterprise at the present time, rubles.
E f \u003d ∆P \u003d 9096059.44 -2354638.6 \u003d 6741420.84 rubles.
5.6.2 The payback period of the project being implemented (T ok) is determined by the formula:
T ok \u003d KV project / E f, (year) (5.65)
where КВ а - capital investments, rubles;
E f - economic effect from the introduction of organizational and technical measures, rubles.
T ok \u003d 23625000 / 6741420.84 \u003d 3.5 3 years 6 months.
Conclusion: for the transportation of goods in the enterprise, 9 vehicles are required, with a carrying capacity of 14.5 tons, the volume of traffic is Q \u003d 285795 tons; freight turnover Р \u003d 4286925 tkm.
The cost of transportation of the calculated volume of cargo was:
Total \u003d 25990992.71 (rub.)
The company's revenues were:
Dper \u003d 9079945.31 (rub.) - with a mileage utilization factor of 0.49
D′per \u003d 35087052.15 (rub.) - with a mileage utilization factor of 0.63
Pper \u003d 2354638.6 (rub.) - with a mileage utilization factor of 0.49
P'per \u003d 9096059.44 (rubles) - with a mileage utilization factor of 0.63
As a result of the introduction of organizational and technical measures: an increase in the utilization rate of mileage from 0.49 to 0.63. Consequently, the company receives an annual economic effect from the introduction of 6741420.84 rubles. The payback period for cars is 3.5 years.
Conclusion
In the diploma project, an analysis was made of the organizational activities of LLC "AgroTransService" for the transportation of sand to facilities under construction in the urban-type settlement of Kormilovka.
When studying the pendulum route of movement, the base of LLC "AgroTransService" - construction site No. 2 - the base of LLC "AgroTransService" revealed that the utilization rate of mileage is 0.49.
The main reasons for the low mileage utilization rate at AgroTransService LLC
Large idle runs;
Zero runs.
In order to increase the mileage utilization factor from 0.49 to 0.63, the following measures must be taken:
Find clientele along the route or nearby,
Increase the volume of traffic;
Change the type of route from pendulum to circular,
Organize the timeliness of cargo delivery.
After changing the route due to an increase in the utilization rate of the mileage, LLC "AgroTransService" will be able to timely deliver sand and remove construction waste. At the same time, the volume of traffic will amount to 285795 tons per year, and the profit for the year will amount to 9096059.44 rubles, on the existing route it is 2354638.6 rubles, thus the profit increased by 6741420.84 rubles. The payback period of the project is 3 years and 6 months.
List of references
1. Bachurin A.A. Analysis of production and economic activities of motor transport organizations: textbook. manual / A.A. Bachurin, Higher professional education. -M .: Higher professional education. 2014 .-- 346s.
2. Velmozhin A.V. Freight road transport: textbook for universities / A.V. Velmozhin, V.A. Gudkov, L.B. Mirotin, A.V. Kulikov. - M .: Hotline - Telecom, 2012 .-- 560s.
3. Khodosh M.S. Organization, economics and management of cargo transportation by road transport: textbook. manual / M.S. Khodosh, B.A. Daskovky. - M .: Transport, 2010. - 287s.
4. Gorev A.E. Freight road transportation: textbook. manual for stud. universities. - M .: Publishing Center "Academy", 2013. - 288p.
5. Nikolin V.I. Fundamentals of the theory of road transport systems (freight road transport): textbook. allowance / V.I. Nikolin, E.E. Vitvitsky, S.M. Mochalin, N.I. Lankov. - Omsk: Publishing house OmGPU, 2011. - 281p.
6. Savin V.I., Schur D.L. Transportation of goods by road: Handbook. - 3rd ed., Revised. and add. - M .: Publishing house "Business and Service". 2013 .-- 544 p.
7. Elgin AP Technical characteristics of trucks [Electron. resource]: [article] / A. P. Elgin. - Omsk, 2012. - access mode: http://nova.rambler.ru
8. Kasatkin F.P. Safety of transportation services and transport process: textbook. manual / F.P. Kasatkin. - M.: March, 2014 .-- 350 p.
9. Complex mechanization of construction: Textbook. for universities / V.B. Permyakov. - M .: Higher. shk., 2011 .-- 383 p.
10. Kudryavtsev E.M. Complex construction mechanization. - M .: Publishing house of the Association of building universities, 2009.
11. Mayboroda M.E. Bondarsky V.V. Freight road transport. Tutorial. Rostov-on-Don. Ed. Phoenix -2008 Approved by the Ministry of Education of the Russian Federation for SVE students.
12. Regulations "On working hours and rest time for car drivers" Resolution of the Government of the Russian Federation of June 25, 1999, No. 16.
13. "Charter of road transport and urban land electric transport" - M., Transport, 2007
14. G.V. Perervoy, S.V. Leonova, D.Yu. Zhelin - "Complex of programs for road transport"
"Personnel officer. Personnel management", 2011, N 1
INTRANET PORTAL IN THE SYSTEM OF INTERNAL COMMUNICATIONS
The article is devoted to the analysis of the use of an intranet portal as a tool to improve management efficiency. The characteristics and capabilities of the intranet portal are summarized. The methodology of its implementation developed by the author is presented on the example of the leading bank of the Republic of Sakha (Yakutia) - JSCB "Almazergienbank" (OJSC).
Personnel Management Dictionary. Intranet portal - information systemproviding users with a single authorized personalized access to internal and external information resources and applications of the organization.
As the analysis of opinion polls and questionnaires shows, typical weak points of many Russian organizations are: weak system communications, corporate communication and culture, low level of information exchange of resources. There is also a low level of staff adaptation, internal recruitment, motivation, staff development, staff ignorance of the mission and strategic goals and objectives, development plans, as a result, in organizations there is a weak resistance to factors external environment, uncontrollable business processes. And this is in the XXI century, in the century of development information technologies, the rapid introduction of the Internet as a tool and tool for process management!
How to overcome weak points? How to improve the degree of business process management? How to optimize communication and information flows? What technologies to use to improve efficiency and effectiveness?
One of the solutions can be the creation and maintenance of the organization's intranet portal. Intranet portal (website) is the basis of the corporate information system, which additionally allows solving the tasks of the organization's personnel management services. In this article, we will consider a project for the introduction of an intranet portal using the example of the leading bank of the Republic of Sakha (Yakutia) - AKB Almazergienbank (OJSC).
Information about the company. The bank - currently AKB Almazergienbank (OJSC) - was founded in 1993 as a credit institution serving the republic's diamond province - Yakutia. On June 18, 1993, at a meeting of founders, a decision was made to establish the Ergien commercial bank (partnership with limited liability), which later, on February 15, 1994, was renamed to KB "Almazergienbank". On December 30, 1998, the bank's organizational and legal form was changed - the LLP was transformed into a limited liability company. On July 23, 2003 the bank was transformed into a joint stock commercial Bank Almazergienbank (open joint stock company).
The bank employs about 500 employees in the head office, 6 branches and 8 additional offices (Fig. 1). There are 374 employees aged 30 to 40, or 68% of the headcount. About 75% of employees have a higher professional education, secondary education is mainly only for technical personnel, employees are constantly improving their qualifications (Table 1).
Number of personnel in JSCB "Almazergienbank" (OJSC)
400 ┬────────────────────────────────────────────────────────────────┐
│ ┌─┐ │
350 ┼──────────────────────────────────────────────── ────────┤ ├─────┤
300 ┼─────────────────────────────────────────────283 ──────┤ ├─────┤
│ ┌─┐ │ │ │
│ │ │ │ │ │
│ │ │ │ │ │
250 ┼─────────────────────────────────────245──────┤ ├─ ─────┤ ├─────┤
│ ┌─┐ │ │ │ │ │
│ │ │ │ │ │ │ │
│ │ │ │ │ │ │ │
200 ┼─────────────────────────────187──────┤ ├──────┤ ├── ────┤ 194───┤
│ ┌─┐ │ │ │ 172 │ ├─┐ │
│ │ │ │ │ │ ├─┐ │ │*│ │
│ │ │ │ │ │ │*│ │ │*│ │
150 ┼──────────────────── 136──────┤ ├──────┤ ├──────┤ │ * ├─ ───┤ │ * ├───┤
│ ┌─┐ │ 121 │ 121 │ │*│ │ │*│ │
│ 113 │ │ │ ├─┐ │ ├─┐ │ │*│ │ │*│ │
│ ┌─┐ │ │ │ │*│ │ │*│ │ │*│ │ │*│ │
100 ┼───88──────┤ ├──────┤ ├──────┤ │ * ├────┤ │ * ├────┤ │ * ├── ──┤ │ * ├───┤
│ ┌─┐ │ │ │ │79 │ │*│ │ │*│ │ │*│ │ │*│ │
│ │ │72 │ │ │ ├─┐ │ │*│ │ │*│ │ │*│ │ │*│ │
│ │ ├─┐ │ │ │ │*│ │ │*│ │ │*│ │ │*│ │ │*│ │
50 ┼──┤ │ * ├────┤ ├──────┤ │ * ├────┤ │ * ├────┤ │ * ├────┤ │ * ├── ──┤ │ * ├───┤
│ │ │*│ │ │ │ │*│ │ │*│ │ │*│ │ │*│ │ │*│ │
│ │ │*│ │ │ │ │*│ │ │*│ │ │*│ │ │*│ │ │*│ │
0─┼──┴─┴─┴─┬──┴─┴───┬──┴─┴─┴─┬──┴─┴─┴─┬──┴─┴─┴─┬──┴─┴─┴─┬──┴─┴─┴─┬─┘
2003 2004 2005 2006 2007 2008 2009
┌──────────────────────────────────────────────────┐
│ ┌─┐ ┌─┐ │
│ │ │ - headquarters and additional offices │ * │ - branches │
│ └─┘ └─┘ │
└──────────────────────────────────────────────────┘
Table 1
|
Name |
Method used |
||
|
Determine the target |
Prioritize and |
Based on the results |
|
|
To schedule |
Suggest |
||
|
Identify the stages |
Analyze |
Expert review; |
|
|
Define |
Set regulatory - |
- "Brainstorm"; |
|
|
Reveal socially - |
Identify cost savings |
FSA; |
Internal resource
From the point of view of the main activity, an intranet portal is an integrated management system for distributed information resources. From the point of view of management organization, this new concept organization of workplaces of employees with a single point of access to all the information necessary to perform the relevant functions. From a technical point of view, it is an information system that integrates various data sources and separate functional systems with a single entry point and unified rules for the provision and processing of information.
Intranet portals in russian organizations are developed and implemented to develop internal communication infrastructure, to centralize business process management, to type data structures and standardize interfaces, to support adoption management decisions... Intranet portals generally have three sections.
The first section is the presentation part (main presentations by areas of activity, by products, participants, employees, news, events, etc.).
The second section is the informational part (primary, informational, analytical information).
The third section is the administrative part (registration and authentication, access restriction, information search on the portal, information export / import tools, testing).
Within the framework of the personnel management system, the purpose of the intracorporate portal is to fully or partially accept part of the functions of the HR service, as well as to increase the efficiency, accessibility and manageability of information support for the activities of the organization's employees, regardless of their territorial location or organizational subordination.
Let's single out the following tasks of personnel management services, which are solved by intranet portal implementation: increasing the level of information exchange; search and selection of employees using internal sources; adaptation of new employees; staff motivation; management of professional training, development and assessment of personnel (conducting on-line testing, creating systems corporate training etc.); support of corporate culture.
Experience in creating an intranet portal
in foreign and Russian banks
Today almost all foreign companies have intranet portals. In Russia, this resource is also becoming popular: according to a survey conducted on the pages of the Rambler information portal, which was attended by 2350 Russians from various companies, 42% of respondents say their companies have an internal website. The rating of this resource among employees is quite high: about 70% of employees use it regularly (at least several times a week).
The most significant shift in the development of Intranets is now in the banking sector. Corporate portals are the most effective and accessible tools for internal communications. Foreign banks began to implement the internal corporate website most widely in 2000-2001. Among the large foreign banks that were among the first to introduce Intranet, one can refer to the Royal Bank of Scotland. The Royal Bank of Scotland (RBS) has implemented an intranet portal based on the open source Zope application server. The bank uses Zope to conduct internal corporate business processes and obtain information.
HSBC Holdings plc. is one of the largest banking groups in the world and the largest European banking group in 2008 in terms of capitalization, operating in 76 countries. DZ Bank (AG Deutsche Zentral-Genossenschaftsbank) is one of the leading universal banks providing a wide range of financial services, ranks 5th in Germany and 28th in the world in terms of assets, has branches and representative offices in 15 countries. In addition, the foreign banks that actively use the Intranet include UBS Investment Bank, Lapeer County Bank & Trast Co, etc.
Domestic banks that have implemented Intranet include: Bank of Russia, Alfa-Bank, VTB 24, Vneshtorgbank, Raiffeisenbank, MDM-Bank, BTA Bank, Bank Vozrozhdenie, etc. One of the first domestic banks to implement a corporate portal Intranet is the Central Bank of the Russian Federation, which implemented its project in 2003 - 2004. The main purpose of creating the corporate Intranet portal was to increase the efficiency, accessibility and manageability of information support for the activities of Bank of Russia employees, regardless of their territorial location or organizational subordination. Currently, the Intranet includes more than 60 information resources and all structural divisions of the Bank of Russia have access to it. This portal has more than 11 thousand users, up to 1000 users turn to it daily.
Results of a survey in JSCB "Almazergienbank" (OJSC)
To substantiate the creation and implementation of an intranet portal in JSCB "Almazergienbank" (OJSC), a sociological survey was conducted in February - May 2009. In total, 60 employees were interviewed in a nested (serial) sample, which is about 17% of the total number of employees represented by Table 1 reflects the characteristics of the respondents. Based on the results of the survey, the following conclusions were made.
The results of the survey showed that the JSCB "Almazergienbank" (OJSC) has a problem of informing the employees, which can be solved by creating a corporate newspaper. The categories that are signals of the problem of information include 18% of chief executives, 30% of leading specialists, 60% of specialists, and 9% of employees.
Most of the employees in all positions rarely know or do not know at all about the vacancies that have appeared, for example, employees who believe that they have practically never been informed about the vacancies that have appeared are specialists (50%), chief specialists (45%), leading specialists (40 %). Out of 60 respondents, 30% of respondents missed the vacancy they were interested in, another 30% do not exclude the possibility, which indicates a low level of internal hiring of bank employees. Therefore, it is necessary that the bank employees be sure that they will always be informed about the vacancies that have appeared.
In JSCB "Almazergienbank" (OJSC), employees understand adaptation as probation (37% of respondents answered this way), which is the wrong strategy of the bank's management. Among the methods and means necessary for the process of initial adaptation of workers, mentoring took the first place (28 answers - 34%). The answers regarding "the availability of data and other information about colleagues" are slightly behind, as 22 (26%) respondents answered, and "the availability of comprehensive information about the organization" - 19 (23%).
The level of motivation of employees of JSCB "Almazergienbank" (OJSC) can be regarded as high, but the management of "Almazergienbank" needs to pay attention to the workload, arrangement of jobs and satisfaction. labor activity chief, leading specialists and employees.
Employees of JSCB "Almazergienbank" (OJSC) have a positive attitude to the survey, it is only necessary to explain what the purpose of the survey is, and to communicate the results to everyone.
It is necessary to improve the internal communication of JSCB "Almazergienbank" (OJSC).
Employees want an intranet portal in their organization.
So, the introduction of an intranet portal in order to improve the personnel management system of JSCB "Almazergienbank" (OJSC) is one of the urgent tasks.
Intranet Portal Implementation Technique
We have developed a methodology that assesses the relevance of intranet portal implementation, taking into account bottlenecks in the management system, namely, a low level of information; search and selection of employees; adaptation; motivation; professional training, development and assessment of personnel; corporate culture. Based on the results of the research obtained, we have developed a methodology for intranet portal implementation in JSCB "Almazergienbank" (OJSC).
The development of measures for the introduction of an intranet portal in total covers 5 main actions, each of which, in turn, uses the following methods: expert judgment; method of "brainstorming"; functional and cost analysis to identify cost savings for the functions of the HR department; course project on the discipline "Audit and controlling personnel" to determine possible sources of funding for the project (Table 1).
Choosing an Intranet Portal Provider
To select an intranet solution, first of all, the proposals of the main suppliers of these solutions were considered and analyzed (Table 2).
table 2
Analysis of suppliers of automated systems
|
Company |
Name |
Decision |
Development term |
Customers |
price, rub. |
|
|
1C - Bitrix: |
Ready portal |
At 25 |
||||
|
Note |
Contains news, file storage, workgroups, calendars, forums, |
|||||
|
WSS - |
Portal |
Battery |
||||
|
Portal |
VTB 24, joint stock bank |
|||||
|
Note |
Has many extensions and integrated systems. Closely |
|||||
|
Tops |
Share Point |
AB "GPB - |
||||
|
Note |
The main areas of application of portals are knowledge management, |
|||||
|
Softline |
Combined |
|||||
|
Note |
Contains a customizable workflow module, elements of social |
|||||
|
Softline |
DeskWork 1.0. |
|||||
|
DeskWork 1.0. |
||||||
|
DeskWork 1.0. |
||||||
|
Note |
Basic - a set of 4 portal design templates with a new design |
|||||
|
RBC SOFT |
Combined |
KMB Bank, |
||||
|
Note |
After launching the intranet portal, it can be hosted - |
|||||
|
Combined |
JSCB "MDM - |
|||||
|
OnArt IntraNet |
||||||
|
IBM Lotus |
Alfa Bank |
|||||
|
Note |
Provides redundant collaboration functionality and |
Legend: P - completely; H - partially.
It was concluded that out of all the options considered by Almazergienbank (OJSC), 5 portal options are suitable, of which the expert group and the bank's management chose RBC Mylntranet. This choice can be explained by the fact that the intranet solution of RBC SOFT fully meets the bank's requirements: a partial development of the portal according to the structure established by the bank is proposed, the price is optimal and does not depend on the number of users, there is quite a lot of experience in implementation in the country's banks, plus an attractive special offer (free training for technicians). RBC SOFT LLC, part of the ARMADA group of companies (MICEX, RTS: ARMD), specializes in corporate solutions in the field of information technology and the Internet. RBC Mylntranet is an intranet portal based on the Microsoft Office SharePoint Server 2007 platform. This portal is designed to solve such problems as: creating a single source of necessary information and documents for employees of all offices and branches of the company; organization of effective communication and teamwork; maintenance and development of corporate culture; solving problems of the HR-service of the company.
We will calculate the costs of intranet portal implementation in JSCB "Almazergienbank" (OJSC), using the method of lost profit. So, in table. 3 reflects the staff costs in the bank.
Table 3
Personnel costs at AKB "Almazergienbank" (OJSC)
for 2006 - 2007
|
Direction |
||||||
|
Amount |
Ud. weight |
Amount |
Ud. weight |
Amount |
Ud. weight |
|
|
Payment fund |
||||||
|
a) payment for |
||||||
|
b) payment for |
||||||
|
c) one-time |
||||||
|
Costs for |
||||||
|
Costs for |
||||||
|
Expenses for |
||||||
|
Expenses for |
||||||
|
Costs for |
||||||
|
Expenses for |
||||||
|
Expenses for |
||||||
|
other expenses |
||||||
The costs of payroll and the costs of dismissing AKB Almazergienbank (OJSC) can be considered as corresponding to the ideal cost model.
It is necessary to increase the costs of training and professional development, for example, by reducing the costs of motivation, since this indicator is also the main factor in motivating employees, as well as by reducing other costs, for example, costs of corporate events.
It is necessary to optimize the costs of motivation so that reductions are not to the detriment of the interests of bank employees.
It is possible to reduce other expenses and expenses for cultural and social services, provided that the money received will be used to meet the more demanded needs of the personnel of JSCB Almazergienbank (OJSC).
Based on the above conclusions that it is necessary to optimize the costs of motivation, other costs and costs of cultural and social services, provided that the reductions were not to the detriment of the interests of the bank's employees, we can suggest: of these items of personnel costs, which make up about 12-15% of the total costs and amount to about 20-30 million rubles per year. (tab. 4)
Table 4
Calculation of costs for intranet portal implementation
in JSCB "Almazergienbank" (OJSC)
|
Direction |
1st half of the year |
|||||
|
Amount |
Ud. weight |
Amount |
Ud. weight |
Amount |
Ud. weight |
|
|
Expenses for |
||||||
|
Expenses for |
||||||
|
other expenses |
||||||
Table 5 we will reflect the structure of one-time costs for the introduction of an intranet portal in AKB "Almazergienbank" (OJSC).
Table 5
Structure of one-time implementation costs
intranet portal in JSCB "Almazergienbank" (OJSC)
|
Naming of expenditures |
The cost |
Total, rub. |
||
|
Software package cost |
||||
|
Tuition fees |
||||
|
From her: |
||||
|
Payment for accommodation |
600 (per day) |
|||
|
Payment for travel |
350 (per day) |
|||
|
Payment of bonuses for project implementation |
15,000 to |
|||
|
Other expenses (stationery |
||||
Economic effect of intranet introduction
The economic effect of JSCB Almazergienbank (OJSC) in the field of personnel management is achieved mainly by reducing the labor intensity of performing management functions, due to the elimination of duplicate operations.
A comparison of the results before and after the implementation of the project and the economic effect can be shown using the following table. 6.
Table 6
The economic effect of intranet portal implementation
in JSCB "Almazergienbank" (OJSC)
┌──────────────────┬────────────────┬───────────┬──────────┬───────────────────┬─────────┐
│ Full │ Positions of persons, │ Positions │ Costs │ Costs for │Effect from│
│ name │ where do persons come from, │ labor │ performance of the function of introduction
│ functions of the department for documents, forms of│participatingperformance│ during the year from │ the project, │
│ work with │ or original │ in │ function │ cost │ rub. │
│staff and general│ data │ performance│ of each │ technical means│ │
│ questions │ │ functions, their employee, │ and deductions for │ │
│ │ │ monthly │ h │ social │ │
│ │ │ report, rub. │ insurance, rub. │ │
│ │ │ │ ├─────────┬─────────┤ │
│ │ │ │ │ before │ after │ │
│ │ │ │ │ Deployment Deployment │
│Selection, │- Ch. specialist. │ +3 248 │ +140 │ 42 481 │ 14 711 │ -27 770 │
│testing and │- Ved. specialist. │ │ │ │ │ │
│ primary assessment │ - Ved. specialist. (f) │ │ │ │ │ │
│ employed │ + Ved. specialist. (e) │ │ │ │ │ │
│ professionals │ │ │ │ │ │ │
├──────────────────┼────────────────┼───────────┼──────────┼─────────┼─────────┼─────────┤
│Formation and │Ed. specialist. (e) │ +1 724 │ │ 16 601 │ 15 985 │ -615 │
│ maintaining the base │ │ │ │ │ │ │
│ reserve data │ │ │ │ │ │ │
│ frames │ │ │ │ │ │ │
├──────────────────┼────────────────┼───────────┼──────────┼─────────┼─────────┼─────────┤
│Performance │ + Ved. specialist. (e) │ +3 248 │ +22 │ 13 702 │ 15 649 │ +1 947 │
│ analysis │ │ │ │ │ │ │
│ needs for │ │ │ │ │ │ │
│training and upgrading │ │ │ │ │ │ │
│qualifications, │ │ │ │ │ │ │
│ definition │ │ │ │ │ │ │
│ priority │ │ │ │ │ │ │
│ directions and и │ │ │ │ │ │
│ composing │ │ │ │ │ │ │
│ learning schedules │ │ │ │ │ │ │
├──────────────────┼────────────────┼───────────┼──────────┼─────────┼─────────┼─────────┤
│Preparation │Ed. specialist. (e) │ +1 724 │ │ 4 684 │ 5 454 │ +770 │
│ materials by по │ │ │ │ │ │
│ engaging │ │ │ │ │ │ │
│ workers to │ │ │ │ │ │ │
│ material and │ │ │ │ │ │ │
│disciplined│ │ │ │ │ │ │
│responsibility │ │ │ │ │ │ │
├──────────────────┼────────────────┼───────────┼──────────┼─────────┼─────────┼─────────┤
│Accounting personal │Ed. specialist. (e) │ +1 724 │ │ 43 940 │ 47 833 │ + 3893 │
│ composition │ │ │ │ │ │ │
├──────────────────┼────────────────┼───────────┼──────────┼─────────┼─────────┼─────────┤
│Introduction │Ved. specialist. (e) │ +1 724 │ -200 │ 69 660 │ 67 137 │ -2 523 │
│ installed │ │ │ │ │ │ │
│ documentation on │ │ │ │ │ │ │
│ frames │ │ │ │ │ │ │
├──────────────────┼────────────────┼───────────┼──────────┼─────────┼─────────┼─────────┤
│Composition │Ed. specialist. │ +1 724 │ -20 │ 51 534 │ 50 843 │ -690 │
│ vacation schedules, │ specialist. (e). │ │ -50 │ │ │ │
│Usage accounting│ specialist. (f) │ │ │ │ │ │
│ workers │ │ │ │ │ │ │
│ Holidays, │ │ │ │ │ │ │
│ design │ │ │ │ │ │ │
│ next vacations │ │ │ │ │ │
├──────────────────┼────────────────┼───────────┼──────────┼─────────┼─────────┼─────────┤
│Maintaining records │- Ch. specialist. │ +1 724 │ -30 │ 20 848 │ 19 043 │ -1 804 │
│Substitution of the regular│ specialist. │ │ +20 │ │ │ │
│Schedules │Ed. specialist. (e). │ │ -30 │ │ │ │
│ │Ed. specialist. (f) │ │ │ │ │ │
├──────────────────┼────────────────┼───────────┼──────────┼─────────┼─────────┼─────────┤
│Formation and │Ed. specialist. (e) │ +1 724 │ │ 22 581 │ 25 466 │ +2 885 │
Bank management │ │ │ │ │ │ │
│ Information about │ │ │ │ │ │ │
│ quantitative and │ │ │ │ │ │ │
│ quality │ │ │ │ │ │ │
│ composition │ │ │ │ │ │ │
│Employees │ │ │ │ │ │ │
├──────────────────┼────────────────┼───────────┼──────────┼─────────┼─────────┼─────────┤
│Support │- Vedas. specialist. │ │ │ 25 870 │ 6 697 │ -19 172 │
│process of adaptation│- Vedas. specialist. (f) │ │ │ │ │ │
│new employees │ │ │ │ │ │ │
├──────────────────┼────────────────┼───────────┼──────────┼─────────┼─────────┼─────────┤
│Organization │Ruk. control. │ │ -60 │ 27 394 │ 12 173 │ -15 220 │
│ conducting │ Ch. specialist. │ │ -40 │ │ │ │
│ certifications │ + Ved. specialist. (e) │ │ +40 │ │ │ │
│ workers, her │ │ │ │ │ │ │
│ methodical and │ │ │ │ │ │ │
│ informational │ │ │ │ │ │ │
│provision, │ │ │ │ │ │ │
│Participating in analysis │ │ │ │ │ │ │
│results │ │ │ │ │ │ │
│ certifications │ │ │ │ │ │ │
├──────────────────┼────────────────┼───────────┼──────────┼─────────┼─────────┼─────────┤
│Preparation │- Ved. specialist. (e) │ │ │ 27 394 │ 20 307 │ -7 086 │
│ required │ │ │ │ │ │ │
│ materials for │ │ │ │ │ │ │
│consideration for │ │ │ │ │ │ │
│commission on │ │ │ │ │ │ │
│installation │ │ │ │ │ │ │
│ years of service │ │ │ │ │ │ │
├──────────────────┼────────────────┼───────────┼──────────┼─────────┼─────────┼─────────┤
│Organization │Ruk. control.│ │ -30 │ 11 620 │ 14 791 │ +3 171 │
│corporate │ + Ved. specialist. (e) │ │ +20 │ │ │ │
│ Activities │ │ │ │ │ │ │
│ with │ │ │ │ │ │ │
│ interested │ │ │ │ │ │ │
│divisions │ │ │ │ │ │ │
│bank │ │ │ │ │ │ │
├──────────────────┴────────────────┴───────────┴──────────┼─────────┼─────────┼─────────┤
│Total: │ 378 309 │ 316 089 │ -62 220 │
└──────────────────────────────────────────────────────────┴─────────┴─────────┴─────────┘
Legend: "-" - disappearance, decrease or decrease; "+" - appearance, increase.
Thus, with the introduction of an intranet portal, the bank will receive a reduction in the costs of performing the functions of the personnel department - 62,220 rubles. per year, as well as the optimal distribution of functions among department employees and getting rid of unnecessary functions.
In addition, the economic effect in the field of management can be considered a decrease in the complexity of information processing, which is determined by the formula:
Ru \u003d T x (Zm / Kd x H) - Tm x Sv, (1)
where T is the complexity of processing information manually, people. hour.;
Zm - average monthly wage managerial worker;
Кд - number of working days in a month, days;
H - the number of working hours per day, h;
TM is the complexity of processing the same information on a computer, man-hour;
Sv - the cost of one hour of using a computer, rub.
As a result of intranet portal implementation, labor costs will decrease:
1) for the preparation of materials for the presentation of personnel to material incentives... These costs total 186 hours per year, the economic effect will be: 186 x 78 \u003d 14,508 rubles;
2) for preparatory work on disciplinary responsibility: Ru \u003d
1.1 x (17,000 / 22 x 8) - 0.4 x 230 \u003d 106 - 92 \u003d 14 rubles. in hour. In year:
64 x 14 \u003d 896 rubles.;
3) to process data on the quantitative and qualitative composition
employees: Ru \u003d 3.4 x (17,000 / 22 x 8) - 1.2 x 230 \u003d 328 - 276 \u003d
52 RUB in hour. Per year: 240 x 52 \u003d 12 480 rubles.
Thus, Ru \u003d 14,508 + 896 + 12,480 \u003d 27,884 rubles.
Management decisions will be made more efficiently:
Ru \u003d SUM (T1 - T2) x Tsu, (2)
where Т1, Т2 - duration of substantiation, development, adoption and implementation of a decision before and after activities, days;
Tsu - the cost of one day of work of a management employee.
Let's calculate the effectiveness of management decisions:
Bonus payments to employees: Ru \u003d 1 x (10 - 4.5) x 772 \u003d 4246 rubles;
By placement of personnel: Ru \u003d 3 x (14 - 6) x 772 \u003d 18 528 rubles;
By personnel policy: Ru \u003d 2 x (13 - 7) x 772 \u003d 9264 rubles, total:
Ru \u003d 4246 + 18 528 + 9264 \u003d 32 038 rubles.
We believe that due to the introduction of an intranet portal in JSCB "Almazergienbank" (OJSC):
The costs for office paper, a cartridge and the use of technical means will decrease, since the main documents of the organization will be electronic;
The loss of working time for searching for the necessary documentation, etc. will be reduced.
Let's calculate the indicators economic efficiency.
1. Net present value (NPV), or integral economic effect (Eint):
Eint \u003d NPV \u003d Ey1 + Ey2 - SUM Kylt x alpha, (3)
where Ey1 is the economic effect in the field of management;
EU2 - economic effect in the field of production;
SUM Kylt - preproduction costs in t-th year billing period;
alpha is the discount factor.
Eint \u003d NPV \u003d (62 220 + 27 884 + 32 038) + 10 000 - 350 300 x 0.892 857 \u003d 132 142 - 312 768 \u003d -180 626 rubles.
Thus, we can conclude that in the first year after the introduction of the intranet portal, the one-time costs in the JSCB "Almazergienbank" (OJSC) will be recouped by one third.
2. The index of profitability (ID) is the ratio of the amount of reduced income to the amount of capital investment and is calculated using the following formula:
ID \u003d (1 / Kvl) x SUM (Pt - K "t) x alpha, (4)
where Kvl is the amount of discounted capital investments, rubles;
Pt - economic resultsreached at t-th step;
K "t - costs at the t-th step, provided that they do not include capital investments, rubles.
ID \u003d (1/350 300) x (1 x (132 142 - 312 768) x 0.892 857 + 2 x (132 142 - 50 000) x 0.797 194 + 3 x (132 142 - 50 000) x 0.711 780) \u003d 0.00000 285 x (-161 273 + 130 966 + 175 401) \u003d 0.00 000 285 x 145 094 \u003d 0.413.
The yield index will be 0.413. We consider this to be a high indicator for the banking industry.
3. Payback period (Current) - the minimum time interval (from the start of the project), outside which the integral economic effect becomes positive and further remains non-negative. The payback period is determined based on the condition:
Current \u003d min t, at which SUM (Pt - K "t) x alpha \u003d Kvl. (5)
Kvl \u003d 350 300 rubles. 1 x (132 142 - 50 000) x 0.892 857 + 2 x (132 142 - 50 000) x 0.797 194 + 3 x (132 142 - 50 000) x 0.711 780) \u003d 73 341 + 130 966 + 175 401 \u003d 379 708 RUB
Current \u003d 2 - 2.5 years.
Thus, this project will pay off in two or two and a half years and subsequently will bring the bank income of about 130 thousand rubles. in year.
Social effectiveness of the project
The scope of the project affects the social side of the organization. Its social effectiveness is manifested in the ability to achieve positive, as well as avoidance of negative social changes in the organization.
Among the positive changes in the introduction of the intranet portal in the JSCB "Almazergienbank" (OJSC) are the following in individual subsystems of the personnel management system.
Personnel planning and marketing subsystem:
Creation of conditions for the implementation and development of the individual abilities of employees;
Formation of a favorable image of the organization.
Personnel recruitment and accounting subsystem:
Provision of internal recruitment of personnel;
Improving the validity of personnel decisions on staff relocation.
Subsystem of working conditions:
Providing the bank's staff with an appropriate level of work and leisure;
Ensuring the desired changes in the social environment of Almazergienbank.
Subsystem of labor relations:
Timely identification of problems in group and individual relationships;
Formation of organizational culture.
Personnel development subsystem:
Comprehensive staff adaptation;
Ensuring the consistency of the goals of employees and the bank's management in career management;
Mastering the social and cultural norms of the bank.
Personnel motivation and incentive subsystem:
Creation of conditions for personal development of employees;
Formation of the employee's sense of involvement in the bank's affairs;
Formation modern system motivation and loyalty of employees to the bank.
Subsystem of social development:
Creation of a favorable socio-psychological climate;
Forming mechanism feedback with employees based on their wishes and needs;
Creating opportunities for communication outside of work and participation in the public life of the company.
Information support subsystem:
Ensuring employee awareness of current events, changes, orders issued in the bank;
Improving the quality, efficiency and validity of information;
Formation of the ability to control changes in the requests of various categories of workers, etc.
Thus, the intranet portal allows increasing the awareness of the organization's employees; improve the efficiency of search and selection of employees; increase the level of satisfaction with the adaptation of new employees and motivation.
The intranet portal is a tool for professional training, development and personnel assessment, as well as support for corporate culture.
Bibliography
1. Shabanova A. Internal corporate website as a means of information exchange in the company // Personnel management. 2005. N 15 (121). S. 48.
37. Evaluation of the effectiveness of an innovative project: internal rate of return, payback period
The effects of the red look (explicit) are all that can be traced down to the last penny. In most cases, a similar effect is associated with the introduction of a new or replacement of an old one with a more productive technology.
Green effects from “subtle” factors are the most difficult to track and prove with purely mathematical models, but they have the greatest potential for advantages. An example of such factors can be better coordination of actions of departments, accuracy and speed of transfer of internal corporate information, knowledge of the strategy and understanding of their responsibilities, personnel training, processability. "Green" factors, as a rule, manifest themselves in the implementation of managerial and organizational innovations.
To assess the effects of the red type, the theory of finance recognizes four main methods of calculating the effectiveness of an innovative project and its value for the company - this is the calculation of net present value (NPV), return on investment (ROI), internal rate of return (IRR) and payback period (PB) ... These figures are based on the discounting method.
Mathematically, the internal rate of return IRR is found by solving an exponential equation with an unknown discount X. In this case, the IRR value is taken to be 0:
where D i - income of the i-th period; Ki - costs of the i-th period; n is the number of project implementation periods;
However, in practice, the method of rough estimation of IRR is used. For this, a series of calculations are carried out with a gradual increase in the discount until the IRR becomes negative. Then an approximate value is calculated:
Where NPV is net present value
d + - the maximum value of the discount at which NPV took a positive value; d- is the minimum value of the discount at which NPV took negative meaning; NPVd- - value of NPV at a discount equal to d-; NPVd + - NPV value at a discount equal to d +
The criterion for the economic efficiency of an innovative project is the value of IRR, which exceeds the value of the discount adopted when justifying the effectiveness of the project.
The payback period of RV is also found when solving the exponential equation for calculating NPV with an unknown implementation period N, i.e. discounted income equal to or covered by discounted costs:
However, in practice, they use the method of roughly estimating the payback period:
Where t - the last period of the project, in which the difference between the accumulated discounted income and discounted costs takes a negative value;
NVPt- - last negative NPV;
NVPt + is the last positive NPV value.
The criterion for the economic efficiency of an innovative project is the value of the payback period, which does not exceed the project implementation period.
The advantage of financial methods is their base, the classical theory of determining the economic efficiency of investments. These methods use generally accepted criteria in the financial sector (net present value, internal rate of return, etc.), which allows managers to find a common language with finance directors
Discount-based methods (financial methods) usually encourage companies to refrain from investing in volatile environments. A high degree of uncertainty implies more high level discount rates and lower values \u200b\u200bof the net present value (NPV). Since most promising investment projects currently cannot guarantee solid returns in the near future, they are often rejected by managers and executors because of their high risk. Financial methods often lead to underestimation of what is difficult to imagine: the undervaluation of industries with high uncertainty, such as the Internet. In addition, financial methods often pose barriers to managers in the form of zero or negative NPV, although such investments are often a prerequisite for detailed R&D.
38. Qualitative methods for assessing the effectiveness of an innovative project. Northan and Kaplan Balanced Scorecard Methodology
All the effects of the introduction of innovation can be divided into 2 groups: explicit and implicit.
The effects of the red look (explicit) are all that can be traced down to the last penny.
Green effects from “subtle” factors are most difficult to track and prove with purely mathematical models, but they have the greatest potential for advantages. An example of such factors can be better coordination of actions of divisions, accuracy and speed of transfer of internal corporate information, instant access to the organizational structure by everyone, knowledge of the strategy and understanding of their responsibilities, staff training, processability. "Green" factors, as a rule, manifest themselves in the implementation of managerial and organizational innovations.
Recently, there has been some progress in terms of transformation quality indicators quantitative (“green effect”). This problem is easy enough to understand and at the same time difficult to assess. So, for example, the ease of access to organizational infrastructure through the use of information technology significantly affects, and this is obviously on customer base companies. Only in two cases is it possible to give an unambiguous answer about the results of such an influence. Firstly, if for a long time the number of customers remained constant, and after implementation, an upward trend was found. Secondly, if before implementation there was a tendency to decrease the number of customers, and after implementation - growth or stabilization.
But how to determine the impact, if there is a tendency to increase both before and after the adoption of the innovation, or, even more difficult, if a constant number of customers remains before and after. This could mean that money is wasted. But it is quite possible that the introduction of the innovation saved them from losing customers.
Partly, this problem can be solved using high-quality methods, among which the main ones can be distinguished:
They are significantly inferior to private enterprises in activity. CHAPTER III DEVELOPMENT OF METHODS FOR DETERMINING RESERVES FOR INCREASING THE EFFICIENCY OF INNOVATIVE ACTIVITIES OF INDUSTRIAL ENTERPRISES 3.1. Justification of reserves for increasing the efficiency of innovation and their classification Technical level and efficiency industrial production in the future are determined ...
It puts before the majority of employees, and, ultimately, all the staff of the company, the task of constant and general "brainstorming". Chapter II. Market factors affecting the nature of innovation 2.1 External factors The innovation process acts as a resultant of many economic factors, objective and subjective, external and internal. To objective factors ...
Typically, the return on investment (ROI) of a corporate website is largely associated with the professionalism of web developers. This material examines one of the foundations of a web developer's professionalism - the ability to economically justify a customer's investment in a website.
Will the money invested in the corporate website return? This question is asked by managers, commercial directors and IT specialists of companies who make decisions about the development of a corporate website.
The question is very important and, perhaps, the key one for making a decision. Despite the fact that it is quite difficult to accurately assess the effect of creating and maintaining a website for a particular enterprise, this task can be decomposed into components. This approach will make it easy to determine whether the site will pay off or not and what is the payback period.
Corporate website: main effects
Payback can be determined by calculating the additional income generated by the site - this can be both direct income of the company and cost savings. So, the company receives the following economic effects thanks to the site.
1. Attraction of clients and partners, direct sales.
Usually, this function of the site is given key importance, since the effect of direct sales is immediately visible. Based on it, the easiest way to calculate the return on investment in a website. However, it is incorrect to consider only direct calls from it as the only effect of creating and maintaining a website. In this case, other benefits that this business tool brings are not taken into account.
2. Brand promotion.
The site is the face of the company. The opinion of a large number of partners is influenced by the visit to the corporate website. Also in this part of the effect of the site can be attributed to the optimization of work with the media.
3. Information Support clients and partners.
Placing additional information about the company, product on the site, opening systematic consultations on your web resource, etc. Partner support is good business form. She not only disposes them to herself, but also remains one of the integral components professional work modern company.
4. Supplier search.
For many large enterprises the issue of supply optimization is urgent. A fairly convenient means of solving this problem is the placement of information about the company's needs on the corporate website. Suppliers often find such sections themselves and constantly monitor them.
5. Attracting new employees and optimizing the hiring process.
If a company has its own website, it significantly increases the chances of hiring a qualified employee. It also opens up the opportunity to post a list of specific vacancies, key requirements and criteria for hiring, resume forms and even test tasks.
6. Removing the client part of the company's business logic on the site.
Examples of such solutions are systems for ordering goods, online stores, systems for booking tickets or reserving products, consultations and questions to specialists.
7. Impact on intracorporate relationships. The section of the site intended for employees helps to solve tasks to increase labor motivation, unites the team with a single idea, and makes work more harmonious.
8. Removing the internal corporate part of the business logic on the site
This item opens up wide scope for solutions, united under the general name of intservers. Intraserver is the general name for an intracorporate web server, the main functions of which are as follows: publishing company news, company orders, articles useful in work, organizing a geographically distributed workflow system, requests for transport and consumables, corporate communication systems, distributed customer relationship management systems (CRM), taking out some of the functions of the internal accounting system (for example, you can issue invoices in 1C remotely) - here integration with almost any internal information component firms.
Above are the main benefits of the site. But how to assess their economic effect? Obviously, customer-specific components are directly related to the quantity and quality of website visitors. And here the "representativeness" of the site acquires great importance, that is, its appearance, quality of design, ease of use, availability of useful functions and useful information.
How to evaluate the effectiveness in money?
The intracorporate effect can be assessed as a kind of savings or additional income... It is most convenient here for the person responsible for the economy of a given area of \u200b\u200bwork, for example, the business logic of sales, to assess the effect of the site in the same rubles per month. And so - for each section of the optimized business logic.
Conventionally, the monthly return on the website can be calculated using the formula below. The calculations of its first part can be carried out in two ways.
The 1st method is associated with the cost of attracting the attention of a partner:
The second method is associated with the economic effect of the increase in sales:
Thus, we get the amount that the website earns per month. Next, we move on to the costly part of creating a website.
The costs associated with the website include:
1. one-time costs of creating a website;
2. the current technical costs of maintaining the site;
3. running costs of updating and promoting the site.
Obviously, the site is profitable if the monthly income from it is more than the cost of its maintenance. This difference can be called “website net income”. This ratio should be analyzed in the first place, and you should be very careful about the fact that the costs of updating and promotion increase the flow of website visitors. This, in turn, multiplies the effect of the site - each additional site visitor, according to the laws of advertising, is more expensive for site owners than the previous one. Therefore, it is necessary to choose the optimal balance of investment / attendance.
Here we come to the concept of the payback period of the site. As you know, this is the date when the amount of net income from the site will cover the costs of its creation. To simplify the calculations, we did not use the conversion of these amounts to values \u200b\u200bcalculated on the basis of interest rates, etc. Let's take a simple sum of the website's net income: "payback period in months \u003d sum of one-time website creation costs / website's net income per month."
What are the acceptable payback periods for investments in projects? Different industries and companies answer this question in different ways: for example, in construction it can be 3-7 years, in production - 2-4 years, in the IT sector - 1-2 years.
As an example, consider the analysis of investments in the site of the company "A" operating in the Altai Territory, which is described by the following conditions (the relevance of prices - 2004):
1.staff - 30 people;
2. monthly proceeds of 1.5 million rubles;
3. the firm manufactures goods and supplies it to its region (20%), nearby regions (60%) and distant regions (20%);
4. the site can increase sales to distant regions by 50%, to nearby regions - by 20% and "near" sales - by 5%;
5. the company is ready to pay intermediaries 3% of the price of the goods for increasing sales by the same amount;
6. the price of attracting the attention of a potential client - 20 rubles;
7. Planned website traffic - 1500 visitors per month, of which 800 are unique “industry specialists”;
8. the economic effect of optimizing the sales process 1000 rubles / month;
9.the economic effect of optimizing personnel work 300 rubles / month;
10.economic effect from process optimization information support buyers 2000 rubles / month;
11.the economic effect of saving on others advertising media 700 rubles / month;
12. the cost of developing a website 35,000 rubles;
13. technical content 350 rubles / month;
14. Costs for website promotion and information update 3000 rubles / month.
Calculation: The effect of increasing sales (we save on intermediaries) \u003d ((1,500,000 × 20% * 50%) + (1,500,000 × 60% * 20%) + (1,500,000 × 20% * 5%)) * 3% \u003d 10,350 rubles. / month
Or the price of attracting attention \u003d (20 rubles * 800 visitors * 1) \u003d 16000 rubles / month. The average value from 2 calculation methods \u003d (10350 + 16000) / 2 \u003d 13175 rubles. The sum of other effects \u003d 4000 rubles / month.
Monthly website effect 17175 rubles. Website's net income \u003d 17175 - 3000 - 350 \u003d 13825 rubles. per month Payback period of the site \u003d 35000/13825 \u003d 2.53 months.
As you can see from this example, a company of this size gets a significant economic effect and returns the money invested rather quickly.
... At the same time, a non-recoupable site is a mistake inherent at the design stage, and the result of an incorrectly built business model. The guarantee of return on investment can only be the professionalism of the developer and customer in assessing the economic effect of the site. In this case, the developer plays an important role, since only he can predict many of the effects of the website. When choosing a developer, you should make sure of his professionalism and pay special attention to his interest in making the resource in which investments are made to be profitable. This is what will help to establish and maintain constant and mutually beneficial cooperation.Thus, the main findings are as follows:
- payback of the site can be predicted and calculated;
- before deciding on the development of a site, it is necessary to calculate its economic efficiency and payback;
- the website developer must be competent in the economic issues of web resources and must treat the client as a reliable and long-term partner, even if the order is one-off.
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Moscow Department of Education
State educational institution
Secondary vocational education
Construction College number 41
Course work
On the topic: Determining the economic effect and payback period capital investments in the development of production.
By discipline: Economics of the organization.
Specialty: Management (by industry).
Completed by V.S. Nekrasova 2nd year student
Groups 2m - 06k
Received by the teacher Zh.P. Safronov
Moscow - 2010
Introduction
1. Initial data
2. Estimating the cost of production
3. Drawing up a cost estimate
4. Product pricing
5. Formation and distribution of profits
6. Investment in production development
7. Decrease in production costs
8. Calculation of the annual economic effect
9. Calculation of economic efficiency and payback period of investments in production development
conclusions
Bibliography
Introduction
The economy covers all aspects of human life without exception. A real economy divorced from material production does not exist. In the conditions of market relations, the enterprise is the main link in the economy, since it is at the enterprise that consumer goods and means of production necessary for society are created. In the presence of competition in the market, an enterprise needs to introduce new equipment and technology into production in order to reduce the cost of manufacturing products (rendering services), and increase profitability. Success factors in the market become a condition for the survival of an enterprise, which in turn are determined by the professionalism of specialists. The specialist must be able to competently and competently organize production, determine the market requirements, be able to calculate both the planned production volumes and the cost of the price of goods, which affect the profitability of the enterprise. Investment in the development of production is necessary, but it must be economically expedient. Economic feasibility is determined by indicators of economic efficiency and payback period of additional capital investments in production development.
1. Initial data
Table No. 1 Costs of manufacturing products in the 1st half of the year
Table No. 2 Consumption of material resources
1) PM \u003d HPM? VP
Rm \u003d 0.19? 1180 + 0.15? 1980 \u003d 521.2 tons
2) Pt \u003d NRT? VP
PT \u003d 0.04? 1180 + 0.008? 1980 \u003d 63.04 tons
3) Re \u003d NRE? VP
Re \u003d 390? 1180 + 235? 1980 \u003d 925500 kW
Table No. 3 Condition of fixed assets
The entire amount of depreciation charges for the six months and 40% of the net profit were directed to the development of production in the second half of the year. As a result of the implementation of measures of scientific and technical progress, since the second half of the year, the metal consumption rates have decreased by 5%. The volume of production and, accordingly, labor productivity increased by 1.2 times, without an increase in the number of employees. Salaries increased by 6%. Conditional - fixed costs increased by 3%
Table No. 4 Financial indicators of the enterprise
|
Indicators |
Absolute value |
||
|
Other expenses in% of the accounting amount. |
|||
|
Number of employees |
|||
|
Average monthly salary |
3200 rubles / person |
||
|
Salary deduction |
|||
|
Rental income (monthly) |
40 thousand rubles. |
||
|
Dividends on securities (quarterly) |
80 thousand rubles |
||
|
Priority payments to the budget from profit (quarterly) |
|||
|
Income tax rate, including rent |
|||
|
Tax rate on income on securities |
Determine: 1) Savings from reducing production costs for the second half of the year and for the year. a) Annual economic effect. b) The payback period of investments in measures of scientific and technological progress
2. Budgeting zproduction cost
The prime cost is everything that the enterprise incurred in the production and sale of the ruble. Classification of costs by economic elements. This type of classification involves the division of costs into groups according to their economic name... The cost of material costs is determined on the basis of the acquisition prices of material resources and the amount of material resources expended fund Z. pl. calculated on the basis of the average monthly salary. Depreciation charges are determined based on the cost of fixed assets.
Table 5 Estimated costs for the first half of the year.
1) ZM \u003d 521.2? 1440 \u003d 750528 rubles.
2) ЗТ \u003d 63, 04? 1200 \u003d 75648 rub.
3) ZE \u003d 925500? 2, 11 \u003d 1952805 rubles.
4) ZP \u003d 3200? 100 ? 6 \u003d 1920t.rub
5) OZP \u003d 1920? 26? 100 \u003d 499200 rubles.
6) Ar \u003d 2,000,000? 2 + 3,000,000? 12 ? 100 \u003d 400,000 rubles / year. 7) Salary \u003d 750528 + 75648 + 1952805 + 1920000 + 200000 + 323890 \u003d 572207 rubles.
3. Drawing up a cost estimate
The practical purpose of costs by calculation items is to calculate the cost of each individual type of product, for this all costs are divided into direct and indirect.
Direct costs are variable, they decrease or increase with the volume of production.
Fixed costs - do not change from the volume of production.
The cost of material costs for technological needs is determined on the basis of the consumption rates of material, fuel, energy and their prices. return on investment cost estimate
The wages of production workers are determined on the basis of piece rates.
Salary deductions are the norm and amount to 35.6%
The amount of conditionally fixed (overhead) costs is calculated as the difference between the total cost of the estimate and the amount of variable costs of the estimate.
Overhead costs are allocated by types of products in accordance with the complexity of manufacturing the product, which is displayed in wages (piece rate), the coefficient or percentage of overhead costs is determined by the formula.
To incl. "B" \u003d K incl. "AND"
Table 6. Calculation of the cost of products "A" and "B" for the first half of the year
|
Cost of expenses |
Product "A" |
Product "B" |
||||||||
|
The cost of the entire release. |
Consumption rate per unit |
The cost of the entire release. |
The sum of "A" and "B" |
|||||||
|
Metal for technical needs. |
||||||||||
|
Fuel for technical needs. |
||||||||||
|
Electricity for technical needs. |
||||||||||
|
Production workers wages |
||||||||||
|
Deductions from wages |
||||||||||
|
Total variable costs. |
||||||||||
|
Overheads |
||||||||||
|
Total full cost. |
ZM \u003d 0.19? 1140 \u003d 273.6 rubles / ed.
273.6? 1180 \u003d 322848 rub.
ZM \u003d 0.15? 1140 \u003d 216 rubles / ed.
216? 1980 \u003d 427 680 rub.
322848 + 427680 \u003d 750528 rubles.
ZT \u003d 0.04? 1200 \u003d 48 rubles / ed.
48? 1180 \u003d 56640 rubles.
ЗТ \u003d 0.008? 1200 \u003d 9.6 rubles / ed.
9.6? 1980 \u003d 19008 rubles.
56640 + 19008 \u003d 75648 rubles.
ZE \u003d 390? 2.11 \u003d 822.9 rubles / ed.
822.9? 1180 \u003d 971 022 rub.
ZE \u003d 235? 2.11 \u003d 495.85 rubles / ed.
495.85? 1980 \u003d 981 783 rub.
971022 + 981783 \u003d 1952805 rubles.
Salary "A" \u003d 225 rubles / ed.
ZP "A" VP \u003d 225? 1180 \u003d 265500 rubles.
Salary "B" \u003d 238 rubles / ed.
ZP "B" VP \u003d 238? 1980 \u003d RUB 471 240
OZP "A" \u003d \u003d 58.5 rubles / ed.
OZP "A" \u003d 58.5? 1180 \u003d 69,030 rubles.
OZP "B" \u003d \u003d 61.88 rubles / ed.
ORP "B" \u003d 61.88? 1980 \u003d 122522.4 rubles.
NR \u003d 5722071 - 3707273.4 \u003d 2014797.6 rubles.
To incl. "A" \u003d 0.4859 or 48.59%
To incl. "B" \u003d \u003d 0.5140 or 51.40%
NR "A" \u003d \u003d 978990.15 rubles / vp.
NR "B" \u003d 1,035,605.9 rubles.
ZE "A" \u003d \u003d 829.65 rubles / ed.
ZE "B" \u003d \u003d 523.033 rubles / piece.
4. Product pricing
The wholesale price of the enterprise (Ts.o etc.) is determined for each type of product
Ts.o pr. \u003d ()? from [rub / ed.] where
Р - product profitability%
С - the cost of the product, rub./ed.
The volume of sales at the enterprise's wholesale prices or revenue (BP) is determined by the formula.
BP \u003d (Ts.o pr. "A"? N "A") + (Ts.o pr. "B"? N "B"),
where n "A" and n "B", respectively, the sale of products in physical terms.
Ts.o pr. "A" \u003d ()? 2257.65 \u003d 2934.94 rubles / ed.
Ts.o pr. "B" \u003d ()? 1544.36 \u003d 1945.89 rubles / ed.
BP \u003d 2934.94? 1180 + 1945.89? 1980 \u003d 3463229 + 3852862 \u003d 7316091 rubles.
5. Formation and distribution of profits
Profit is the difference between the income and expenses of the enterprise.
Distinguish between balance sheet profit (total) and net profit.
Balance sheet profit is the profit received from all types of activities: (products, services, commercial activities.)
Net profit remains at the disposal of the enterprise.
P.chist\u003e accumulation fund and consumption fund
Pb. \u003d Ex. + Pvd. (rub.),
PB - balance sheet profit
Etc. - profit from product sales
Pvd. - profit from non-sales activities.
ВР \u003d 7316091 rubles / half a year.
Cn "A" + "B" \u003d 5722071 (rubles / half a year)
PB \u003d 7316091 - 5722071 \u003d 1594020 rubles / half year.
P.ar \u003d 40,000? 6 \u003d 240,000 rubles / half year
Ptsen. boom \u003d 80,000? 2 \u003d 160,000 rubles / half year
P. total \u003d 1,594,020 - (90,000? 2) \u003d 1,814,020 rubles / half year
Rental Income Tax (HA)
HA \u003d 240,000? 0.3 \u003d 72,000 rubles / receive.
Income tax on securities
N ts.b. \u003d 160,000? 0.15 \u003d 24,000 rubles / received
Core business tax
N o.d. \u003d (1814020 - 240,000 - 160,000)? 0.3 \u003d 424206 rubles / receive
Taxes \u003d 72000 + 24000 + 424206 \u003d 520206
PC \u003d 1814020 - 520206 \u003d 1293814 rubles / received
6. Investment in production developmentand
According to the condition, the entire amount of depreciation deductions for the half year and 40% of net profit are invested in the development of production in the second half of the year. Calculation of the amount of depreciation charges.
The annual amount of depreciation charges (Ag) is calculated based on the cost and depreciation rates for the types of fixed assets.
Ag \u003d + \u003d [rubles / year.]
To bldg. and K vol. - investments in buildings and equipment, respectively.
ON. bldg and NA. about - the rate of depreciation charges for buildings and equipment, respectively.
The net profit for the half-year has been determined, we find 40% of it. The amount of capital investments in production development (K)
K \u003d (Ar? 0.5) + (P? 0.4) [rub.]
Ag \u003d + \u003d 400,000 rubles / year.
K \u003d (400000? 0.5) + (1293814? 0.4) \u003d 717525.6 [rub.]
7. Decrease in production costs
Reducing production costs by saving materials
Calculated for each type according to the formula,
%? S.m \u003d (1 - K r.ts.m? K see n.r.m)? ? 100%
%? S.m reducing the cost of the product by saving materials.
K rts.m - coefficient of growth in prices for materials.
K see n.r.m - coefficient of the rate of consumption of material for products
НР m.ud - the rate of material consumption for products.
From p.ud - the full cost of the product.
%? S.m "A" \u003d (1 - 1.0500.92)? ? 100%
%? S.m "B" \u003d (1 - 1.05? 0.92)? ? 100%
%? S.m "A" \u003d (1 - 1.05? 0.92)? ? 100 \u003d 0.000299%
%? S.m "B" \u003d (1 - 1.05? 0.92)? ? 100 \u003d 0.00033%
Decrease in prime cost due to savings on wages, taking into account deductions from the salary.
%? With salary. \u003d (1)? ? 100%
%? With salary. - This is the percentage of product cost reduction due to salary and its deductions.
Кр.зп - wage growth rate.
Кр.вп - coefficient of production growth
Salary. oud - wages per unit. ed.
WIP. beats - deductions from salaries for units. ed.
%? With salary. "A" \u003d (1?? 100%
%? With salary. "B" \u003d (1 -)? ? 100%
%? With salary. "A" \u003d (1?? 100 \u003d 1.465%
%? With salary. "B" \u003d (1?? 100 \u003d 2.265%
Savings on conditionally fixed costs
Reducing the cost due to conditional fixed costs calculated for each type of product according to the formula:
%? mustache fast. \u003d (1 -)? ? 100%, where
%? mustache fast. - percentage of production cost reduction due to conditionally fixed costs.
Кр.ус-post - the growth rate of conditionally - fixed costs.
R us.post.ud - conditionally - constant costs per unit. products
%? mustache fast. "A" \u003d (1-)? ? 100 \u003d 5.2035%
%? mustache fast. "B" \u003d (1-)? ? 100 \u003d 4.7956%
8. Calculating thbeforeth economicallywow the effectand
The annual economic effect is the amount of savings that an enterprise receives by reducing costs as a result of additional capital investments in the development of production.
Eg \u003d (Sp. Beats. 1 - Sp. Beats. 2)? n2 (rub / year)
Sp. beats 1 and Sp. beats 2 - respectively, the cost of the product before and after the implementation of the measure; n2 - the annual output of the products after the implementation of the measure in kind.
To determine Cn. ud "A" and Sp. beats "B" after the implementation of the event, you need to add up the percentages of cost savings for three factors and for each type of product:
?%? Sp. beats "A" \u003d%? See "A" +%? With RFP "A" +%? S. Ud - post "A"
?%? Sp. beats "B" \u003d%? See "B" +%? With RFP "B" +%? S. Ud - post "B"
To determine the annual output, you need to multiply the output for the second half of the year by 2.
Calculations of the annual economic effect:
Sp. beats "A" 1 \u003d 2257.65 rubles / ed.
Sp. beats "B" 1 \u003d 1544.36 rubles / ed.
?%? Sp. beats "A" \u003d 0.00029 +1.465 + 5.2035 \u003d 6.66879%? 6.67%
?%? Sp. beats "B" \u003d 0.00033 + 2.265 + 4.7956 \u003d 7.06093%? 7.1%
Sp. beats "A" 2 \u003d 2257.65? 0.9333 \u003d 2107.06 rubles / ed.
(100 - 6,67 = 93,33%)
Sp. beats "B" 2 \u003d 1544.36? 0.929 \u003d 1434.7 rubles / ed.
(100 - 7,1 = 92,9%)
In the first half of the year:
VP "A" \u003d 1180 pcs.
VP "B" \u003d 1980 pcs.
In the second half of the year:
VP "A" \u003d 1180? 1.2 \u003d 1416 pcs.
VP "B" \u003d 1980? 1.2 \u003d 2376 pcs.
VP "A" \u003d 1416? 2 \u003d 2832 pcs / year.
VP "B" \u003d 2376? 2 \u003d 4752 pcs / year.
EH \u003d (2257.65 - 2107.06)? 2832 + (1544.36 - 1434.7)? 4752 \u003d 947,575.2 pieces / year.
9. Calculation of economic efficiency and payback periodinvestment
The economic efficiency of capital investments is the ratio of economic effect and costs (capital investments)
The coefficient of economic efficiency of capital investments (E) is determined by the formula:
The value inverse to the coefficient of economic efficiency determines the payback period (To) of investments:
That \u003d (year.)
E \u003d \u003d 1.32 rubles.
That \u003d \u003d 0.76 year.
Conclusion
Investment in the development of production is economically feasible, because efficiency factor 1.32 rubles. (the efficiency standard for the industry is 0.2 rubles.) The return on investment is 0.68 years, which is significantly less than the standard payback period (Тн \u003d 5 years).
List of references
1. V.P. Gruzinov Enterprise Economics (textbook, M. Finance and Statistics. 2002)
2. A. I Mikhailushkin Economics (workshop, M. Higher School 2001)
3. VA Shvandara Enterprise Economics (tests, tasks, situation, M. Unity. 2001)
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