Calculate the economic effect obtained. Economic efficiency of an organization: concept and assessment

Creating a calculation formula economic efficiency could make life much easier for businesses. In order to increase profits, each company tries to improve the quality of products and increase its income or invest money in the production process in order to reduce costs.

Types of efficiency

Efficiency falls into two categories. The first is economic. The second is socio-economic.

In economic efficiency, the criterion is the company's ability to maximize the amount of profit it receives. The criterion of socio-economic efficiency is the level of satisfaction of the interests and needs of the population.

Classic efficiency calculation

The general formula for calculating economic efficiency is as follows:

EkEf = R / Z, Where

EkEf - economic efficiency;

P - the result obtained from the investment;

Z - costs incurred to achieve the result.

This formula can be used to calculate the economic efficiency of activities whose duration is designed for a short period of time. In another case, this indicator is not able to reflect the feasibility of investments, since additional variables appear that are not included in the above formula.

Absolute efficiency

There is also a formula that reflects absolute efficiency. It looks like this:

EE abs = (Eph 1 - Eph 0) / (I + K*K n), Where

EE abs - economic efficiency;

Eph 1 - overall result after the events;

Eph 0 - result before the events;

I - total costs;

K - capital investments for events;

Standard coefficient

This index shows what the minimum acceptable efficiency in a particular area may be. The parameter is the same for all types of activities in a particular industry, but may differ depending on the area.

The coefficient value ranges from 10 to 33 percent. In the trade sector this figure is 25%, in the industrial sector - 16%.

Efficiency of use of production factors

Any enterprise has labor resources, fixed and working capital. Without them, the production process is impossible. Companies are also trying to improve their investment performance to improve performance.

To calculate the efficiency of using each of these factors, different methods are used. Some of them are based on the same principles.

Personnel efficiency

In order to measure how effectively a company uses its workers, two parameters are used. The first is production. The second indicator is labor intensity. Output is calculated as the ratio of the number of goods produced to personnel costs:

B = O / W, Where

B - output;

The labor intensity indicator is the inverse of the previous indicator and displays how much Money must be spent on enterprise personnel in order to produce one unit of product.

T = W / O = V -1 = 1 / V, Where

T - labor intensity;

B - output;

O - volume of products manufactured at the enterprise;

Z - costs incurred by the enterprise for labor resources.

Formula for calculating economic efficiency for labor resources company can be displayed as follows:

EE tr = ((O 1 * C - Z 1) - (O 0 * C - Z 0)) / I, Where

EE tr - economic efficiency for labor resources;

O 1 - volume of products produced after investment in personnel;

P - price of products;

О 0 - volume of product sales before investments in labor resources;

Fixed Assets (Fixed Assets)

There are two main parameters for calculating the efficiency of using public funds: capital productivity and capital intensity. Return on assets is calculated as the ratio of the cost of all products that were produced by the enterprise during one year to the average annual cost of assets.

F o = VP / C this year, Where

VP - all company products in monetary terms (including the cost of semi-finished products and work in progress);

F about - capital productivity;

Since this year - cost of PF per 1 year on average.

The capital intensity indicator is the inverse of the return on fixed assets. The value of the coefficient can be determined using several formulas.

F e = (F o) -1 = 1/F o, Where

F e - capital intensity;

F about - capital productivity.

In the event that the return on fixed assets (FPE) indicator is not found, capital intensity can be determined as follows:

F e = (C s.g. / VP), Where

F e - capital intensity;

VP - the value of gross output in monetary terms;

Since this year - average annual cost fixed assets.

All companies are trying to reduce capital intensity and increase capital productivity. An example of a formula for calculating the economic efficiency of investments in fixed assets is presented below:

EE of = ((O 1 * C 1 - Z 1) - (O 0 * C 0 - Z 0)) / I, Where

EE of - economic efficiency for fixed assets;

О 1 - volume of products produced after investment in the PF;

T 1 - price of products after investment;

T 2 - price of products before investing in fixed assets;

Z 1 - costs of production after the events;

О 0 - volume of product sales before investments in fixed assets;

Z 0 - costs of production before the events.

Working capital (Vol.S.)

To determine the effectiveness of the use of working capital of an enterprise, three indicators are used:

• turnover ratio;
• turnover period;
• load factor Vol. WITH.

Turnover coefficient Vol. C. Is the same thing as capital productivity for the operating system. It is calculated according to the formula:

K ob = RP / S obs, Where

K rev - turnover coefficient;

The load factor is the inverse of the turnover ratio:

K z = (K ob) -1 = 1 / K ob = S obs / RP, Where

Kz - load factor;

K rev - turnover coefficient;

RP - goods sold by the company in monetary terms;

From obs - average amount balance Vol. WITH.

The turnover period is the number of days required for working capital to make one full revolution, calculated as follows:

T ob = D / K ob = D * S obs / RP, Where

T rev - turnover time;

D - number of days of the analyzed period;

K rev - turnover coefficient;

RP - goods sold by the company in monetary terms;

With obs - average balance amount. WITH.

The formula for improving the use of working capital is based not so much on additional profit, but on reducing costs.

EE obs = E y / I, Where

EE obs - economic efficiency of working capital;

E y - conditional savings of working capital;

And - the size of the investment.

Economic effect

Formulas for calculating economic efficiency have found wide application among companies that make short-term cash injections to improve certain aspects of their activities. The formula for calculating it is as follows:

Eph = D - I * K, Where

Ef - economic effect;

D - income or savings from events;

I - costs of holding events;

K n - standard coefficient.

Advertising effectiveness

Advertising is a set of marketing tools, the purpose of which is to disseminate information about goods, services, people, companies, as well as to attract customers. The formula for calculating the economic efficiency of advertising displays the result obtained after advertising campaign. The formula for determining the coefficient looks like this:

EE p = (VD 1 - VD 0) / I, Where

When calculating the effectiveness of using advertising media, it is very difficult to determine how much the gross income enterprises precisely because of advertising. There is no guarantee that the company's revenue would not have increased if the company had not advertised itself or its product. Despite this, the cost-effectiveness of advertising is still considered.

Economic efficiency of the company

The main indicator in a company's work is net profit, the portion of revenue that remains after all costs have been deducted and all taxes have been paid. There is no point in increasing revenue if costs increase at the same rate or at an even greater rate.

Thus, the classic calculation of economic efficiency cannot always reflect how the proposed measures will ultimately affect end result. This is due to the fact that it is calculated as the ratio of the result to the costs of achieving it only. In cases where the result is gross income, the indicator of economic efficiency is not accurate, since it does not take into account possible increase volume of production costs.

The formula for calculating the economic efficiency of an enterprise can be expressed as follows:

EE p = (PE 1 - PE 0) / I, Where

EE p - economic efficiency of the enterprise;

PE 1 - net profit after investment;

BH 0 - net profit before investment.

Long-term investment project

All of the above methods for calculating effectiveness can only be used for short-term activities (up to one year). In the long term, the calculation formula does not take into account discount factors, which make it possible to calculate the feasibility of ownership taking into account alternative income.

As such, there is no formula for calculating the economic efficiency of a long-term project. The feasibility of an investment is calculated based on the net present value, as well as the payback period, which reflects how long it takes for the investment project to pay off in full and begin to make a profit.

Net is calculated as the sum of all payments and income from the investment, taking into account discount factors for each period. The NPV formula can be presented as follows:

NTC = (CF / (1 + р) 1) + (CF / (1 + р) 2) + (CF / (1 + р) 3) + … + (CF / (1 + р) n), where

NPV - net present value;

CF - payment flow (difference between income and expenses);

p - calculation percentage;

n is the duration of the investment project.

This parameter shows how effectively the investment funds. If the NPV size is higher or equal to zero, this means that it is advisable to implement the investment project. In the case where the net present value is negative, you should calculate the internal interest to see how much the money is worth.

Calculating the economic efficiency of a company means understanding whether resources are being spent correctly and what are the prospects for the development of the enterprise. We tell you how to correctly calculate the indicator and draw the necessary conclusions from the result.

Concept of performance efficiency

First, let's look at the term “effective.” An effective result means an optimal outcome with minimal costs: investing the minimum at the input, the maximum possible is obtained at the output. Information on how justified the investment is and what the company's performance is is provided by efficiency calculations - an indicator characterizing the optimal use of resources.

If an entrepreneur strives not just to make ends meet, but to seriously build a business, then it is necessary to build a system for evaluating results. There is not always time to delve into calculations and mathematical formulas on your own. Glavbukh Assistant specialists will help you determine the break-even point and calculate the amount of costs for the period ahead.

This parameter demonstrates the competitiveness of a business, so a self-respecting entrepreneur should not only be familiar with the formulas, but also be able to draw conclusions from the calculations to adjust the business strategy and financial planning.

Without the desire to obtain maximum efficiency from available resources (material, human, managerial), the result will be uncompetitive. Funds must be distributed in such a way that the maximum possible profit is extracted, so we will analyze the economic efficiency using the calculation formula and with example options.

Efficiency mark

The basis for calculating the indicator is the ratio of the result of work and the costs of obtaining it. The parameter reflects how efficiently the company operates and how it is able to master the maximum volumes of production or resale of products using existing resources at the lowest cost.

Let's look at an example using specific data:

Entrepreneur Luchinkin decided to open his own business, but did not choose the type of activity. As a result, Luchinkin decides to test 2 diversified areas at once - a hairdressing salon and repair services for premises, distributing the investment equally, 200 thousand rubles each.

At the end of the year, Luchinkin calculated the revenue: revenue from repair services was 450 thousand rubles, from the hairdressing salon - 260 thousand rubles, which is almost 2 times lower.

As a result, it is clearly clear where the return on investment is greater. That is, the economic efficiency of providing repairs is higher than that of hairdressing services.

Thus, economic efficiency is determined from the ratio of the result to the funds spent. If the product in monetary terms does not require large expenses, then an economic effect in the form of profit is achieved, in the opposite case - a loss.

Economic efficiency indicators

To evaluate the success of a commercial project, a quantitative parameter is required. The general formula for calculating efficiency is as follows:

E = RD/Z, where

RD is the result of activity,

Z – costs.

A profitable project should not have an index less than 1. In our example, in both cases the result is greater than one and for repairs the value of E (2.25) is higher than for hairdressing (1.3).

However, performance is assessed primarily by profitability. This is a clear evaluation criterion: an unprofitable business does not make a profit. For the simplest analysis, the indicator “ gross profit"and the formula for economic efficiency will be as follows:

VP = RD – Z, where

VP – gross profit,

RD – result of activity, income received,

Z – costs, cost.

Then in our example:

• VP from the hairdresser = 260,000 – 200,000 = 60,000 rubles;
• VP from repairs = 450000 – 200000 = 250000.
• Conclusion: activities from repair services are more effective than from hairdressing services, and can bring greater profits.

If accounting terms are confusing to you, the article "What is the Difference Between Profit and Revenue" explains the similarities and differences between these measures.

When comparing a business with competitors or with your own results over the past period, an absolute indicator is not enough. Such an analysis does not demonstrate the true situation, since a company with a smaller sales volume may be more efficient and financially stable. Therefore, a relative value is also required when assessing the achieved effect, that is, the profitability ratio. This parameter plays the role of efficiency and estimates the income in terms of each invested ruble.

The efficiency coefficient formula is as follows:

KE = VP / Z x 100%, where:

EC – efficiency (profitability) coefficient,

VP – gross profit,

Z – costs.

Let's go back to the example:

• for the hairdresser CE = 60,000 / 200,000 x 100% = 30%;
• for repair services CE = 250,000 / 200,000 x 100% = 125%.
• The method shows that the effect of investing in a repair service far exceeds similar costs in a hairdressing salon. It is logical that our Luchinkin will continue to develop the business in repair work and will not be scattered on yet another type of activity.

Analysis of achieved efficiency

In any of the two considered commercial directions, analyzing the calculation relative indicator, it is possible to draw conclusions about activities to optimize activities based on mathematical logic. To achieve greater economic benefits from investments, you need to:

1. Increase profits without additional costs, for example:
2. 1. increase the competitiveness of products;
   2. find effective marketing techniques;
   3. motivate the workforce to increase labor productivity.
3. Reduce costs without reducing sales volumes, for example:
4. 1. modernization, automation of part of the operational process;
   2. searching for new suppliers with lower prices;
   3. reduction of ineffective employees.
5. Combine both options.

In addition to the main efficiency ratio, additional profitability indicators are used. In general, profitability shows how much product needs to be sold to cover costs and break even, and serves as an indicator of the company’s sustainability.

The efficiency threshold is determined differently for each company. It is generally accepted that costs are lower – profits are higher and the business is more successful. Judgment works to a certain extent, but strategic development requires long-term cost-benefit analysis.

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 central bank The Russian Federation established, from December 1, 2008, a refinancing rate of 13%, the rate of return on capital must be set equal to 13%.

Let's consider the cost components of formula (1).

Capital costs (K)

Capital costs for AIS are one-time in nature. Those of them that are sent to fixed information processing facilities transfer their cost to products in parts through depreciation charges. They are called capital because they are not lost, but are reproduced.

Capital costs include:

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

Formation costs information base Kib relate to the formation of conditionally permanent information.

Kts, Kps, Quo, Kpl, Kls We will not take these indicators into account in this case, since when implementing an IS they will not affect costs: the IS is being implemented in a department with existing hardware and pre-installed software.

Let's calculate capital costs:

KPR= salary of programmers * number of programmers * design period = 10 thousand. rub*1*1 month=10 thousand rub.

Kib=number of experts*salary*term for formation of information. Bases =3*5*0.5 months =7.5 thousand rubles.

Heap= salary of an engineer supervising the IS * training period = 10 * 0.03 months = 0.3 thousand rubles.

Total we get: K = (10 + 7.5 + 0.3) + 7% of unaccounted costs = 19.05 tsc. rub.

The general composition of capital costs is presented 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 an increase in labor productivity of management staff;

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

Leads to a reduction in costs associated with the production of products and services (materials, technical equipment, production and auxiliary space, etc.).

In other words, a 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 ​​activity of the management object. At the same time, an increase in labor productivity can be achieved by reducing the volume of operations performed manually or by more quickly processing information using computing tools.

2. Indirect economic effect from the introduction of a 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 clients and business partners, etc.

For the purposes 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"> is the total operating costs of the information system 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 costs of introducing IP. This is explained by the fact that the IP is created from scratch and the lack of savings on salaries of management personnel.

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

Let's consider the calculation of the indirect economic effect.

This calculation involves determining the following components:

DIV_ADBLOCK563">

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

Ecosw=Δ A+Δ Sseb+Δ Sh=0+91.06+30=121.06 thousand rubles.

Δ Egod=Ekosv+Epryam=121.06-55.93 =65.13 thousand rubles.

E=Δ Egod-P= 65.13-55.93=9.2 thousand rubles.

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

Auxiliary indicators of economic efficiency are:

Estimated profitability (profitability):

Ep=Δ Egod/K= 65,13/19,05=3,4

Payback period:

Current=1/Er=K/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. Developer's salary for 1 month, including regional coefficient and one social tax, will amount to rubles. As a result, the cost of developing an information system, including the formation of an initial information base and personnel training, will amount to 19.05 thousand rubles.

The cost of maintaining the IS throughout the year and the cost of wages for an employee working with the IS will be 48.6 thousand rubles per year.

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

Introduction………………………………………………………………………………...…3

1.Annual economic effect…………………………………………...…..6

2.Productivity growth……………………………………………...….10

Conclusion……………………………………………………………………………….…15

References……………………………………………………………….....…..16

INTRODUCTION

The effectiveness of improving labor organization.

The organization of labor has an economic, psychophysiological and social orientation, which, accordingly, is expressed in the economic, psychophysiological and social effect, which is reflected in the total economic effect.
The calculation of economic efficiency is carried out by comparing labor, material and financial costs before and after the implementation of labor organization measures or comparison of actual costs with standard ones.
The economic efficiency of labor organization is expressed by groups of cost and labor indicators.

The purpose of this test work this is an assessment of the economic effectiveness of measures to improve labor organization, productivity growth and annual economic efficiency.
The main indicators of the economic efficiency of labor organization are:

· growth in labor productivity;

· annual economic effect.

In addition to the main indicators of the economic efficiency of labor organization measures, there are other, private indicators, among them:

· release of personnel;

· saving working time;

· increase in production volumes, works, services;

· increase in income (profit) per ruble of costs;

· savings on individual cost items in production (activity) costs;

· actual term return on investment.

Solving the diverse problems of accelerating the country's socio-economic development has brought to the fore the provision of sustainable growth rates in labor productivity. This necessitated an in-depth study of the process of formation of labor costs and results, development of a complex of the most important practical recommendations to increase labor productivity, considering all factors of its growth.

On modern stage development of production, the role of labor organization is objectively strengthened, which is explained more high level socialization of labor and production, qualitative changes in labor force and means of production during the period of the scientific and technological revolution. Scientific and technological progress creates a need for more progressive ways of connecting material and personal factors production corresponding to the intensive type of development.

Public organization labor is a totality industrial relations regarding the nature and method of connecting workers with the means of production. It is this that determines the specific socio-economic form of action universal law increasing labor productivity as the law of its steady growth. The level of productivity achieved in society is the result of the action of both objectively developed and conscious mechanisms for using this law. Labor productivity and the law of its growth are interconnected with broader categories - time saving and labor efficiency. Understanding this is especially important when considering the question of what kind of productivity - living or total labor - needs to be measured. The concepts of “economic effect” and “economic efficiency” are among the most important categories market economy. These concepts are closely related.

The economic effect presupposes some useful result expressed in a cost estimate.

Economic efficiency is the relationship between the results economic activity and the costs of living and social labor, resources. Unlike the economic effect, economic efficiency is a relative value. It can be determined only by comparing the economic effect as a result of activity with the costs that determined this effect. Economic efficiency assessment is the basis of management investment activities enterprises, because choice investment projects carried out according to the criterion of economic efficiency and indicators characterizing it.

ANNUAL ECONOMIC IMPACT

This is an indicator characterizing the reduction of the entire set of costs associated with the production of the annual volume of products. The main difference between the concept of “annual cost savings” and “annual economic effect” is the completeness of the costs considered. The first indicator summarizes only the current costs of economic resources. The second indicator, in addition to the indicated resources, includes in the analysis one-time costs - capital investments.

Annual economic effect- determined in rubles using the formula:

E=(C1-C2)*B2 – En*Zed;

Where C1, C2– cost per unit of production (work, services) in comparable prices before and after the implementation of measures to improve labor organization, rubles;

AT 2– annual volume of products (work) in physical terms (pieces, tons, meters, etc.) after the implementation of measures to improve labor organization;

Yong– standard investment efficiency ratio;

Zed– one-time costs, rub.

When producing heterogeneous products (performing heterogeneous work, services), cost savings are presented in the formula for determining the annual economic effect by the expression (C1-C2)*B2, replaced by the expression of the sum of the number of items of heterogeneous products.

Annual economic effect calculated by the formula:
Eg = Dg- (Nke* Pr);

Where
Eg– annual economic effect
Dg– income for the year
Rg– expenses for the year
Nke– standard efficiency ratio (a value equal to the ratio of profit to capital investments is established for a specific field of activity; usually 0.1–0.2, which corresponds to a payback period for capital investments of 5–10 years).

Economic effect is an absolute indicator characterizing the rational use of a certain set of economic resources, their total savings. If the concept of savings is associated with one type of resource and in the considered variants of the production process there may be savings of one type and overconsumption of another type of resource, then the concept of effect takes into account the savings of some types and overconsumption of other types of resources and characterizes the total result. One more important point What distinguishes the effect from savings is the unit of measurement. Savings can be expressed in physical or cost terms; in tons of saved metal, in thousand kilowatt-hours electrical energy or thousands of rubles saved capital investments. The effect is expressed only in terms of value, and its measure is monetary units.

The integral economic effect is calculated as the difference between all receipts and expenses for billing period, during the expected operation of production, i.e. for more than one year. The integral economic effect is formed by summing up the annual economic effects for the calculation period.

Economic efficiency is a concept that characterizes the effectiveness of the production process in which resources are consumed and ultimately produce a useful result, consumer benefits. Cost-effectiveness is quantified by comparing results and the costs spent to achieve those results. As a rule, it is a relative indicator.

Absolute economic efficiency is an indicator characterizing the overall magnitude of the economic effect in comparison with the amount of costs. Since economic efficiency is determined based on resource costs ( individual species resources or by their totality), therefore, based on the number of types of resources, economic efficiency indicators are usually classified into local and integral (generalizing). Local indicators include indicators used for analysis effective use certain types of resources. Integral indicators characterize the economic efficiency of using a set of resources.

Local indicators are indicators of economic efficiency used to assess the use or application of certain types of resources.

ECONOMIC EFFECT- difference between results economic activity(e.g. a product in value terms) and the costs incurred to obtain and use them. When the result of economic activity is not only economic, but also broader socio-economic consequences, it is more correct to talk about the socio-economic effect. If the results of economic activity exceed costs, we have positive economic efficiency. (evaluated, for example, by profit); in the opposite case - negative (for example, damage, loss).
The effect as the difference between the cost of a product and the costs of its production occurs, other things being equal, in two cases: firstly, when the product increases (increased production volume); secondly, when costs are reduced (resource saving).

If the implementation of measures to improve the organization and standardization of labor requires additional capital investments (investments), then their effectiveness is assessed. It is based on comparing the effectiveness of investments in various projects using a system of indicators:

clean discounted income – the difference between income and capital investment indicators discounted at a point in time (discounting is bringing payments at different times to the base date);

profitability index ;

internal norm profitability – discount rate at which the magnitude of the reduced effects is equal to the reduced capital investments;

payback period – the period of time during which the investment will be returned through income.

The economic effect of introducing 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 profit-making or help to minimize costs.

You can evaluate the economic effect of using the program two ways: simple and complex(more labor-intensive method, but more accurate). A simple method is a slight simplification of a complex method, taking into account various “reservations”. For example, if material costs do not change after the implementation of the program, they can be excluded from the calculation, thereby simplifying it. A full assessment using a complex algorithm is usually carried out by qualified specialists based on the results of a survey of the enterprise’s business processes. But if you need to quickly and approximately assess the effectiveness of implementing an automation tool, then you can substitute estimated cost values ​​into the presented formulas. Of course, when using cost estimates rather than their actual values, the economic effect will not be calculated accurately, but nevertheless will allow you to assess the profitability and need for automation.

The main economic effect from the introduction of automation tools is to improve the economic and business 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 comes in the form of savings in labor and financial resources, received from:

• reducing the complexity of calculations;
• reducing labor costs for searching and preparing documents;
• savings on consumables (paper, floppy disks, cartridges);
• reduction of company employees.

Reducing labor costs at an enterprise is possible by automating work with documents and reducing the cost of searching for information.

The criterion for the effectiveness of creating and implementing new automation tools is the expected economic effect . It is determined by the formula:

E=E r -E n *K p,

where E r - annual savings;

E n - standard coefficient (E n =0.15);

K p - capital costs for design and implementation, including initial cost programs.

Annual ER savings consist of operating cost savings and savings due to increased user productivity. Thus we get:

E r =(P1-P2)+ΔP p, (1)

where P1 and P2 are, respectively, operating costs before and after the implementation of the developed program;

ΔР p - savings from increased productivity of additional users.

CALCULATION OF CAPITAL COSTS 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 must be performed to design a system, part of a system, or a given task. Implementation means a set of works to put the system into commercial operation with possible modifications.

To calculate costs at the design stage, it is necessary to determine the duration of each work, starting with drawing up terms of reference and ending with paperwork.

The duration of work is determined either according to standards (special tables are used), or they are calculated based on expert estimates using the formula:

T 0 =(3*T min +2*T max)/5 (2)

where T 0 is the expected duration of work;

T min and T max ~ respectively the shortest and longest duration of work according to the expert.

Calculation data for the expected duration of work is given in the table.

Table 1

Work duration table at the design stage (example)

Capital costs at the design stage Kk are calculated using the formula:

K k =C + Z p +M p +H (3),

where C is the initial cost software product;

Z p - wage specialists at all stages of design and implementation ;

M p - costs of using a computer at the design and implementation stage;

N - overhead costs at the design and implementation stage.

One of the main types of costs at the design stage is the salary of a specialist, which is calculated using the formula:

Z p= Z p *T p *(l+A s /100)*(l+A p /100) (4)

where Z p is the developer’s salary at the design stage;

Z d - daily salary of the developer at the design stage;

A c is the percentage of contributions to social insurance;

And n is the percentage of bonuses.

In general, machine time costs consist of processor time costs (when working with an object or absolute module) and display time costs. The formula for calculations is:

M=t d *C d + t p *C p (5)

where C p and C d are the cost of one hour of processor and display time, respectively;

t d and t p - respectively, 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, i.e. are taken as C p =0 and t p =0.

When calculating Mn, one should take into account the time for preparing the source codes of programs, their debugging and solving test cases.

Overhead costs according to formula (2) amount to 80-120% of staff wages busy exploiting programs.

If the design and implementation of the automation tool is carried out entirely by a third-party organization, then a simplified calculation scheme can be used, i.e. As capital costs for design and implementation, accept amounts paid to a third party, including the initial cost of the automation tool.

Operating costs include:

• content of information costs;
• maintenance of personnel for maintenance of a complex of technical equipment;
• costs of operating the program;
• building maintenance costs;
• other expenses.

STAFF COSTS

Expenses for various types workers are determined by the formula:

Z= n i z i *(1+ A c /100)*(1+A p /100)

where n i - number of personnel of the 1st type associated with the performance of work;

A с - percentage of contributions to social insurance

A p - average percentage bonuses for the year

COSTS OF PROGRAM OPERATION

The cost of operating the program consists of the cost of computer time and the cost of operating various accessories (paper, printer ink, etc.).

From formula (5) we will calculate the costs of operating the program:

M=t d *C d +t p *C p

In this case, you can estimate similar costs before implementing the program and compare the resulting values. When implementing the program, the time spent working on the same task decreases, which already results in savings.

CALCULATIONS FOR OVERHEAD COSTS

The costs of operating supplies are determined by simply calculating the costs of purchasing them at wholesale (or free) prices.

OTHER EXPENSES

Other expenses range from 1 to 3% of the total operating costs.

• before program implementation

P pr1 = (Z+M 1 +H)*0.03

• after program implementation

P pr2 = (Z+M 2 +H)*0.03

Thus the operating costs are:

• before program implementation

P 1 =Z+M 1 +H+P pr1

• after program implementation

P 2 =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 planned by the user to perform j-type work before implementing the program (hours).

table 2

User work table (example)

The savings associated with increasing user productivity P will be determined by the formula:

where Z p is the average annual salary of the user.

EXAMPLE

For a better understanding of the material, consider as an example a small typical Russian organization, engaged in the provision of services, in which the accounting department with one workplace is automated. The software tool of the 1C company, 1C: Enterprise Accounting 2.0, was chosen as an automation tool. We assume that the software is implemented by a third party. The cost of “1C: Enterprise Accounting 2.0” is 10,800 rubles.

The cost of services from a third party for its implementation is 10,000 rubles.

As a result, capital costs for implementation will be:

K = 10800 + 10000 = 20800 rub.

Let's calculate the costs of maintaining personnel, based on the condition that the employee's salary is 50,000 rubles.

Z = 1 * 50000 * (1 + 34% / 100) = RUB 67,000.

In our example, for simplicity, we will consider overhead and other expenses before and after implementation of the program as unchanged, i.e. the implementation of the program did not result in savings in ink in printer cartridges, waste of paper, etc. Thus, the annual savings will be equal to the savings associated with increased user productivity.

Let's calculate savings due to increased 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.

Savings associated with increased user productivity:

P = 67000 * 9 = RUB 603,000.

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

E = 603000 - 20800 * 0,15 = 599880 rub.

What do these numbers say? Even with an approximate calculation, the economic efficiency from the implementation 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 for the year of 599,880 rubles!

CONCLUSION

Based on the results of calculating the economic efficiency of designing and implementing automation, it is immediately clear that it is profitable. Although the benefit is indirect, it is, as a rule, noticeable in the average and long term. The introduction of automation tools can lead to adjustments to the business process itself, as tasks are completed faster. Employees can process large volumes of information during their working hours, which can be used either to reduce personnel costs or for rapid business development while maintaining the same number of employees engaged in information processing.

As practice shows, automation of business processes, especially such as calculating the cost of products, preparing regulated reporting on the results of activities, accounting for mutual settlements with counterparties, generating and accounting for printed documents, carries great potential for the development and material benefit over time.

In the process of calculating economic efficiency, it is necessary to take into account one property of automation. It is as follows: the more money and time spent on automation, the higher the economic effect of implementation. This can be explained quite simply: if you carefully approach the selection of a software product, carefully work out all business processes at the design and implementation stage, describe and debug everything, then in the future you will spend much less money on operating the program.

It is important to note that if various departments and employees are automated with one software tool, the costs of organizing document flow between them are reduced. Both time and material costs are reduced.