Feasibility study of computer procurement example. An example of a purchase justification. Other components of the business case

When acquiring, the management of the enterprise always faces the question of economic feasibility such an action. And answer this question should economists. Let's consider an example of such an economic calculation in Excel.

Initial data... Enterprise A produces metal structures - greenhouse frames. One of the greenhouses is painting the frame. This service is provided by a third-party enterprise B. The cost of painting one greenhouse frame is 200 rubles. Delivery of the greenhouse frame to enterprise B and back takes place by transport of enterprise A and adds 15 rubles to the costs. These 15 rubles include: fuel, lubricants, driver and deductions from the fund wages driver ( we divide the amount of these costs by the number of transported frames from painting and we get 15 rubles). With a production volume of 500 frames per month, the amount of painting costs is 500 * (200 + 15) \u003d 107,500 rubles.

An alternative, working in cooperation, is buying your own spray booth.

Initial data for a spray booth: the cost of a spray booth is 250,000 rubles. The camera occupies 20 square meters. production area will have to be rented additionally. In the same building where the production of enterprise A is located, you can rent a suitable premises, but its area is 50 sq. M. Price square meter - 180 rubles. The total cost of additional rent will be 180 * 50 \u003d 9000 rubles. per month. Let's add here the security of the premises (500 rubles) and the cost of electricity for the spray booth - 1500 rubles. per month

A new employee must be hired to work in the spray booth. is 20,000 rubles. Together with deductions from the payroll (34%), labor costs will be 20,000 * (1 + 0.34) \u003d 26,800 rubles. In addition, the employee will need to buy overalls and personal protective equipment + consumables for work. It will cost about 1000 rubles. per month.

The technology that will be used for painting, and where the cost of consumables is possible, consists of two stages:

  • Stage 1 degreasing. degreasing agent per frame is 0.01 l. Price for 1 liter 250 rubles.
  • Stage 2 painting. The consumption rate of paint is 0.75 kg per frame. The cost of paint is 100 rubles per kg.

Economic calculation can be done in 2 ways, the results will be the same:

  1. Let's calculate how much it will cost to paint the monthly production program and compare with the costs incurred by the company when ordering this service from the company V.
  2. Let us calculate the cost of painting one frame on our own, and compare it with the cost of painting one frame at V.

According to the first option self-painting will cost 77,550 rubles per month. And accordingly, the savings per month will be 29,950 rubles. The payback period for the equipment will be 8.5 months. During this time, about 4200 frames will be produced.

According to the second option the savings in painting will be 59.9 rubles. Based on this, the production volume that will pay off the equipment is 4174 frames. The enterprise will produce this volume in about 8.5 months.

Separately, it is necessary to conduct a spray booth. Greenhouse frames are painted in batches of 5 pieces. One batch takes 1 hour to paint. spray booth is: 8 (working shift) * 1 (number of shifts) * 20 (number of working days) \u003d 160 hours. Time for painting the production program will be: 500 * 1/5 \u003d 100 hours. Thus, it turns out that 160-100 \u003d 60 hours the company has for routine maintenance and repairs of equipment and for accepting third-party orders. When accepting third-party painting orders, the payback period for the spray booth is noticeably reduced.

Let's calculate the profit from third-party orders. The price on the market for 1 hour of the spray booth operation for a third-party organization is 5 (batch) * 200 (the cost of painting the frame at enterprise B) \u003d 1000 rubles. The marginal income from 1 hour of work of the spray booth per side is 1000-77.5 (costs for paint and degreasing) * 5 (batch) \u003d 612.5 rubles.

If routine maintenance is 5 hours of working time, then the net time for completing third-party orders will be 60 - 5 \u003d 55 hours. If only half of this time is provided with orders, then the additional income will be \u003d 55/2 * 612.5 \u003d 16843 rubles. Thus, the payback period when completing third-party orders will be 6 months.

You can download the Excel file on the economic justification for the purchase of equipment in “ “

How to make a technical justification correctly? Recommendations with examples. (10+)

Technical rationale. Sample

The material is an explanation and addition to the article:
Justification. Compilation Tips
How to write, make a justification? How to justify the proposed decision?

The technical justification substantiates the technical feasibility of the chosen solution, it is proved that it meets the requirements. For example, it is confirmed that the structure has the required strength, software solves the problem and can be used in technical conditions organizations, packaging meets hygienic requirements, etc.

There are two factors that need to be considered in the feasibility study. At first, you need to demonstrate that the proposed option solves the problem. Secondly, it is necessary to show that the proposed option can be implemented in the existing conditions. For instance, computer program can work in the existing network configuration.

Let me give you an example of a technical justification. All facts have nothing to do with reality and are given for example only.

Technical rationale

Project Description

Construction of an object heating system based on a heat pump.

The project solves the task

To heat an object at the lowest atmospheric temperatures typical for the region, 30 kW of power is required. Heat pumps for this heat output are available from well-known and reliable manufacturers.

Project feasibility

For the heat pump to function, it is necessary to have two wells up to the level of the first aquifer and connect a three-phase electrical network by 10 kW.

The company has permission to drill wells on its territory and a drilling rig. The first aquifer is 50 meters deep, allowing wells to be drilled using the existing rig. There is a connection to a three-phase network of 30 kW. The total other average energy consumption does not exceed 20 kW, so that the required power for the heat pump remains. However, peak loads can be higher. In times of peak cold weather and loads, you can additionally use a backup generator. There is a 40 kW three-phase back-up generator that can be used to power when the lights are turned off or during peak loads.

Findings. Draft decision

The proposed project solves the task under the conditions of the existing restrictions. It is proposed to approve the decision to install the heat pump as the main heating system.

Applications

Heat pump technical documentation. Calculations of energy consumption for heating the facility. Commercial offer from a heat pump supplier.

Alternative options

Alternatively, the following options may be considered: Coal boiler house - a very time consuming option. Heating with light fuel oil - very high cost of heating. Gas heating - there is no possibility to supply the main gas due to the remoteness of the object, there is no possibility to supply liquefied gas due to the peculiarities of the access roads (the routes for gas supply must be modernized).

01.10.2019 entered into force the federal law No. 71-ФЗ dated 01.05.2019, which approved the new rules for 2020. Eliminated the obligation to justify the object, the method of procurement and the NMCK in all planning documents!

There is no need to fill out the procurement plan, it is canceled as a separate document. Customers prepare only a schedule according to the new form.

Read more about how to fill out the procurement schedule for 2020 in the article

As justified in 2019 before the changes

This is one of the recent mandatory requirements of the Law on contract system (44-FZ). The customer is instructed to justify two documents: an order plan and a schedule. This need arose because at the current stage of the organization of the United information system (ENI) expands the monitoring, auditing and control capabilities in relation to procurement procedures. As a result of such checks, the purchase, which the customer has included in the plans, is recognized as unjustified.

The rules by which the customer confirms the needs are set by the government. Two tabular forms with several column names have been specially developed depending on the purpose of the plan (Government Decree No. 555). The first three columns are repeated in the forms.

Justification in the procurement plan

Information on the justification for the purchase in the procurement plan is provided as a separate document. In the table of explanations, the customer connects the object (s) of the order with the objectives under Art. 13 44-FZ or with the requirements of Art. 19 44-FZ. The justification for the compliance of the object in the procurement plan in column 6 is linked by the customer with a specific event of the state (municipal) program or international agreement.

Let's give an example of a procurement justification when forming a procurement plan. The following formulations are acceptable:

  • object (column 3) - "Supply of educational literature";
  • state program or program of a constituent entity of the Russian Federation, municipal program (column 4) - "Development of education for 2017-2019";
  • event of the state program or program of the constituent entity of the Russian Federation, municipal program (column 5) - "Measure 1.2.1" Organization of the provision of public and free primary general, basic general, secondary general education, creation of conditions for the supervision and care of children in extended day groups and maintenance children in MBOU "Boarding School";
  • substantiation of the compliance of the object and (or) objects of the order with the measure of the state (municipal) program (column 6) - "Ensuring the activities of a general education institution in terms of organizing the provision of public and free primary general, basic general, secondary general education, creating conditions for supervising and caring for children in day-care groups ”.

Rationale in the schedule

When forming the schedule plan, the initial (maximum) contract price (NMCK) and the method of determining the procedure are subject to justification.

At the same time, the approved forms of tables with explanations are in a sense generalized. In the letter, the Ministry of Economic Development emphasized that the customer has the right to independently determine which commentary to the NMCK is acceptable for presentation in the table (Letter dated October 26, 2016 No. D28i-2944).

Government Decree No. 555 proposes to consider separately the rules for explaining the procurement of medicinal products as part of the request for proposals (clause 7, part 2 of Art. 83 44-FZ) and sole supplier (clauses 4, 5, 26, 33, part 1 of article 93 44-FZ). In these cases, the filling rules are simpler. Columns 5, 6, 9, 10 do not need to be filled in for the specified orders in the table of explanations to the schedule. In the first case (drugs), the explanation is based on the decision of the medical commission. The second requires commenting on the total annual volume of orders when they concern:

  • procedures with a certain size up to 100,000 or 400,000 rubles;
  • business trip directions, participation in cultural events;
  • list of business trips, events in accordance with invitations;
  • teaching services, guide services;
  • educational and excursion activities.

It is important to remember that when you make changes to planning documents, you need to make changes to certain forms of your explanations.

An example of justifying a procurement schedule plan

An example based on an excerpt from a real document posted in the EIS.

An example of a rationale for a procurement plan for 2019

For example, a real document posted in the EIS is taken.

Center for Precision Engineering.

2. Purpose of the project

As briefly as possible about what the main idea of \u200b\u200bthe project is.

Organization of an engineering center in the field of mechanical engineering and design (hereinafter referred to as the design enterprise), equipped with modern equipment and technologies, capable of producing unique products and performing complex engineering work.

3. Basic information about the project

Depends on a specific project, may include sections:

Types of activity of the enterprise / Types of products.

Production capabilities and volumes.

Main activities

The main activities of the project company are:

  • development and production of new structures and equipment;
  • engineering analysis;
  • production of prototypes;
  • rapid prototyping (creation of samples to demonstrate or test the feasibility of implementation);
  • reverse engineering (creation of design documentation for an existing physical sample);
  • manufacturing of industrial equipment (molds, stamps).

All products are strictly individual and are made in accordance with terms of reference customer.

Manufacturing capabilities

The design enterprise can be classified as a design, engineering production that produces unique products and tooling and is capable of rapid reorientation (within a month). The project provides for the implementation technological solutions based on the latest achievements in the field of design, rapid prototyping and casting using modern equipment from leading world manufacturers.

The project provides for the creation of several areas of production:

  • 3D scanning, CAD / CAM engineering;
  • rapid prototyping;
  • precision casting area (plastics, metals);
  • precision metalworking area (turning, milling);
  • area for precision sheet metal processing.

4. Business case

4.1. Project implementation cost

Works and their costs

To implement the project, you must complete:

Implementation of production, accounting and administrative processes * (including automation)

Total project cost: rubles.

For a detailed list of works, see the appendix.

4.2. Profit calculation

Here are the calculations of the income and expenses of the project enterprise with its planned production workload, as well as the calculation of profit.

Costs \u003d Material Costs + Operating Costs + Salary + Depreciation + Overhead Costs

Profit \u003d Income - Expenses - dVAT

Net Income \u003d Profit - Income Tax

dVAT is the difference between VAT received from buyers and paid to suppliers.

I draw your attention to the fact that depreciation deductions must be shown separately, investors can consider depreciation deductions as profit from the activities of the enterprise.

4.3. Economic performance indicators

Investment Baseline Performance Indicators

NVP is considered to be 5 years, this is justified by the period of guaranteed product quality (see section).

Estimated cash flow

Year number Cash flow Discounted flow Summed discounted flow
0
1
2
3
4
5

5. Optional

The most various information that is important for disclosing the idea of \u200b\u200bthe project and its economic efficiency.

The feasibility study (FS) should briefly and unambiguously reflect the pure idea of \u200b\u200bthe project. The feasibility study (FS) should not be burdened with implementation details. This document is needed in order to get the investor's attention. When an investor is interested in a project, then a business plan is needed.

Here is an example of a feasibility study - Feasibility study of the plant "Center for Precision Engineering".

Hello dear colleague! In today's article, we will consider this interesting topic, as a justification for purchases under 44-FZ. Let's talk in detail about what constitutes a rationale for purchases, by whom and in what time frame, and also what information should contain. The material of the article is designed primarily for representatives of customers, and will also be useful for informational purposes and suppliers.

1. What is the rationale for the purchase?

Procurement Rationale (OZ) - a document that is an attachment to the procurement plan and procurement schedule.

Justification of the purchase is carried out by the Customer at the planning stage. Article 18 44-FZ entered into force on January 1, 2016, therefore, the customers must form the first OZ in the form of annexes to the procurement plan for 2017-2019. and the schedule for 2017.

3. Rationale for the formation of the schedule

According to Part 3 of Article 18 44-FZ, when forming a schedule, the following are subject to justification:

2) the method of determining the supplier (contractor, performer) in accordance with Chapter 3 44-FZ;

3) additional requirements for procurement participants.

I also recommend that you watch the video review of the new procurement justification service - "Justify!" ... This service will be useful for both customers and suppliers.

4. Terms of preparation of the procurement justification

Terms of preparation of health facilities for federal customers are established by the Government Russian Federation, for Customers of the constituent entity of the Russian Federation - the highest executive body state power subject of the Russian Federation, and for municipal customers - by the local administration.

5. Assessment of the feasibility of procurement

According to Part 4. Article 18 44-FZ, the assessment of the feasibility of procurement is carried out in the course of monitoring, audit and control in the field of procurement.

Based on the results of audit and control in the field of procurement, a specific procurement may be deemed unjustified.

If the planned procurement is recognized as unjustified, the control bodies specified in clause 3 of part 1 of article 99 44-FZ ( Note: these are the bodies of the internal state (municipal) financial control), issue orders to eliminate identified violations of the legislation of the Russian Federation and other regulatory legal acts on the contractual system in the field of procurement and bring to administrative responsibility the persons guilty of violations of the requirements of 44-FZ, in the manner prescribed by the Code of the Russian Federation on administrative offenses.

This concludes my small article. Hope the above material was helpful to you. I wish you the best of luck and see you in the next issues.

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