Annual economic effect from implementation. Comparative economic efficiency of new technology
Methodology for determining the economic effect
Contents 11.General provisions 1 1.1.Purpose of the methodology 1 1.2.Goals 1 1.3.General principle for calculating the economic effect 2 1.4.Important comments on the calculation of the economic effect 3 1.5.Key factors in decision making 5 2.Practical examples 6 1.6.Creation of your own energy sector 6 1.7.Transformations affecting auxiliary production (non-core assets) 8
1.1. 1.General provisions
Purpose of the methodologyThe methodology is a general guide for determining the economic efficiency of projects.
1.2.Goals
The purpose of the methodology is to describe the algorithm for calculating economic effects.1.3.General principle for calculating the economic effect
To make a decision on the implementation of a particular project (idea), it is necessary to calculate and evaluate the economic effect - the profit that the company will receive in connection with the implementation of this project (idea). Determining the effect of any project is based on the same approach and involves additional calculation profit received. The additional profit received, in turn, is determined by how much the following changes:- revenue; production costs; tax payments by the company in connection with the implementation of this idea.
- nomenclature, prices and sales volumes of products, production technology: list, consumption rates and prices for consumed resources, production structure (where new equipment will be located: in existing areas or in newly built premises; will any production assets be built or reduced etc.); organizational structure (how many people will be additionally attracted or reduced in connection with the implementation of this investment idea).
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Rice. 1. Calculation of economic efficiency
1.4.Important comments on economic impact calculations
The description of the key approach to calculating the effect of cost reduction projects (as well as any projects aimed at optimizing profits) must be accompanied by important comments. Specifically, changes in revenues, costs and taxes that will be considered in determining the effect of a project should be:- related to the implementation of this project (programs, ideas)
Rice. 2. Project efficiency - analyzed throughout the enterprise (along the entire technological chain)
There are projects aimed at saving costs at one of the stages of the production process (for example, in one of the workshops) - at a stage the result of which is a semi-finished product, but not the final product. Attempts to describe the effect of such a project through the commercial products of the workshop as revenue and the cost of the commercial products of the workshop as costs are not best solution tasks. In such a calculation, existing and changing income and costs will be combined, which will make it difficult to identify changes and correctly calculate the economic effect.
- accepted for consideration regardless of sign
All signs of the resulting changes have economic meaning: (+) - increase in income, costs, taxes, (-) - their reduction, (0) - absence of changes.
1.5.Key decision factors
When making a decision to implement a particular project (program, idea, alternative), a combination of factors is taken into account - economic and organizational. Economic factor decision-making lies, first of all, in the volume of additional profit received and the indicators of “return” of investment costs. The above discussions about the methodology for determining the effect of various projects should be accompanied by an important practical comment: calculations must be based on real market information. This concerns, first of all, the volume of additional revenue received from sales. In particular, in projects for the allocation of auxiliary production for the purpose of additional loading, the additional revenue received is often determined based on data on the production capacity of the equipment, which can give an overestimated (sometimes significantly) estimate of additional income. Assessment of additional orders that the company is realistically able to attract, should be based on data about specific customers, intending to purchase products of auxiliary production of this enterprise. Thus, one of the components of the project evaluation work is, of course, the study of the consumer market (and specific consumers). There are a number of organizational factors that will be of fundamental importance when deciding to implement a project. For example, everything in the same project of separating auxiliary production into a separate enterprise such important factor is to have an effective management team. A team capable of effectively organizing the work of a newly created unit (including the ability to attract orders, formulate an action plan to increase competitiveness and strengthen its position in the market, clearly organize work “inside” the new unit). It is obvious that consideration of the alternative “refusal of production at home” and switching to external procurement" will not be possible in the absence of an alternative supplier, which is observed for unique products or services. There may also be legislative restrictions on the implementation of one or another alternative (for example, existing restrictions on the issue of “resale” of electrical energy). As a result, we can say the following:- choosing and making any decision is impossible without having reliable information, including economic information; The initiative to improve production must come from the enterprise. Otherwise, with one-sided efforts, the likelihood of obtaining a positive result is very small.
2.Practical examples
The presentation of any technique is incomplete without demonstrating its application in practice. For the practical part, two sufficient current topics- allocation of auxiliary (non-core) production and creation of its own energy sector (example of thermal energy production).
1.6.
Creating your own energy economy The first step in evaluating any idea is to identify the parameters that will undergo changes in connection with the implementation of the idea under consideration. In particular, when organizing the production of thermal energy at our own production facilities, the following changes in income, costs, and taxes will occur:
Table 1.
The amount of “future” costs consists of the costs of purchasing gas (gas consumption rates per 1000 Gcal * Price per 1000 cubic meters of gas * Volume of “replaceable” energy), as well as the costs of maintaining the created energy sector.
Table 2.
Existing costs for the purchase of thermal energy are determined based on actual data on the price of purchasing thermal energy (per unit) from the existing supplier and the volume of energy consumption.
Table 3.
Thus, as a result of the project implementation, the costs and taxes of the enterprise will change in the following amount:
Table 4.
It is worth noting that the volume of consumed energy resources that is “not replaced” by the energy produced by the company’s own thermal power plant (140,000 + 100,000-190,000 = 50,000 Gcal.) is not considered when describing the effect of the project. The costs of purchasing this volume of energy resources will not change: energy continues to be purchased externally from N-energo at the established tariff. The resulting increase in profit will become the basis for calculating the payback period of investments [Investment/Increase in profit (per year) + Depreciation (per year)] and others components of assessing the effectiveness of investment costs/
1.7.Transformations affecting auxiliary production (non-core assets)
One of the current areas of profit optimization is transformations affecting auxiliary production and non-core assets. In this case special attention the set of alternatives itself may deserve; the effect of each alternative is determined using a standard key approach. The following alternatives for the development of auxiliary production (VSP) and non-core assets can be identified:- reload funds within the existing enterprise; rent out funds; realize funds; conserve funds; allocate funds to a separate enterprise (within the holding).
Table 6. Refusal of products from auxiliary industries. Renting out funds.
Table 7. Refusal of products from auxiliary industries. Sale of assets.
Table 8. Refusal of products from auxiliary industries. Conservation of assets.
The effect of allocating funds to a separate enterprise is determined using the algorithm for the “Sale of Assets” option (Table 7). The difference will be the absence of one-time income from the sale of assets. It must be remembered that in this case there is another interested party - the holding, for which the effect of manipulations with auxiliary production will look different. The costs of maintaining and operating workshops for auxiliary production will “transfer” from one enterprise to the newly created structure. Thus, from the holding’s point of view, there may not be any fundamental changes in the costs of maintaining and operating auxiliary production facilities. The fixed costs of a newly created enterprise will increase slightly compared to the shop costs of auxiliary production of an existing enterprise. This is due, in particular, to the emergence of administrative costs (a new enterprise will likely require the creation of an administrative and management apparatus). Additional profit of the holding, as well as the profit of the newly created enterprise, will be created by an additional volume of product sales, which the newly created structure should be aimed at. That is, when determining the effect of the alternative under consideration from the point of view of the holding, the algorithm for the “Additional loading of funds” option will be useful (Table 5). Once again about the key approach to determining the effect It is important to add that the methodology for calculating additional profit has no restrictions on the focus of projects - that is, it is absolutely fair both for projects to reduce costs and for projects to increase production volumes (in particular, this point became obvious when describing the effect of additional loading of auxiliary production). Let's consider the main types of ideas (programs) for profit optimization that companies have to face at various stages of work. From the point of view of the specifics of describing income and costs, three main types of projects can be distinguished:
- Cost reduction(including posing the question “to produce locally or purchase externally”, “to assess the feasibility of outsourcing”). Expansion of production(including the release of a new type of product, expansion of production capacity in order to increase sales volumes; investments in order to increase sales volumes and (or) prices, etc.) (in particular, organizing the production of a product (service) on our own with consumption at home and sale of this product to third parties).
Table 9. Cost reduction.
Table 10. Expansion of production.
Table 11.
) let it be 150 thousand rubles. Let the income received for the same month be 250 thousand rubles. Then the economic effect of furniture production in January will be 250 – 150 = 100 thousand rubles.
The product in value terms exceeds the costs - this economic effect is called profit.
Now suppose that a small family enterprise wants to produce built-in wardrobes in addition to shelving. To do this, the company needs to purchase (250 thousand rubles), purchase additional materials (100 thousand) and hire one more person (30 thousand rubles/month). Accordingly, the amount of expenses in the first month of implementation (February) will be 150 + 250 +100 + 30 = 530 thousand rubles. Based on sales results, taking into account new products, the amount of income increased by 70 thousand rubles. and amounted to 250 +70 = 320 thousand rubles. Consequently, the economic effect of activity for the month of February amounted to 320 – 530 = (–) 210 thousand rubles. Costs exceeded expenses, such an economic effect is called a loss.
For the next month (March) the costs of the work amounted to, including maintenance new technology(30 thousand), additional materials (100 thousand) and salary for a new employee (30 thousand) 150 + 100 + 30 + 30 = 310 thousand rubles.
Taking into account the expansion of the assortment, sales increased and income amounted to 410 thousand rubles. Thus, the economic efficiency of March was 410 – 310 = 100 thousand rubles (profit again).
Let us now assume that to the end calendar year no new introductions or expansions of production are envisaged. Let's calculate the income and expenses of the enterprise for the year.
Income: 250 (January) + 320 (February) + 410 (March) + 410*9 (April to December) = 4.3 million rubles.
Expenses: 150 + 530 + 310 + 310*9 = 3.78 million rubles.
The annual economic effect is calculated using the formula:
Eg = Dg – (nke * Rg), where
Eg – annual economic effect
Dg – income for the year
Рг - expenses for the year
Nke is a 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).
For our family enterprise, let NCE be 0.12, then the annual economic effect will be: 4.3 – (0.12*3.78) = 3.85 million rubles, that is, this enterprise is extremely profitable.
Sources:
- annual economic effect
Determining the economic effect shows how profitable it is for an enterprise to carry out a particular activity. Indicators are measured as a result of the difference between income from the activities of the enterprise and expenses spent on its implementation. Identifying the economic effect is important when implementing an investment project.
Instructions
Choose a convenient financial method for calculating the economic effect: NPV (Net present value) - reduced (another name is net present value), IRR (Internal rate of return) - rate of return, Payback period - payback period of the invested funds in the project.
The formula for calculating NPV is given below: NPV = NCF1/(1+Re)+…+NCFi/(1+Re)I, where
NCF (or FCF – free cash flow) – net cash flow on the i-th planning segment;
Re – discount rate.
NPV and present value income, i.e. income from the project, reduced to at the moment time, not for the future. If the NPV indicator is greater than zero, then funds will definitely appear as a result of the project. Thus, NPV shows the feasibility of carrying out a particular activity. If NPV is less than zero, forget about this project, it will not bring profit.
The internal rate of return (investment return) (IRR) is absolute value, in from NPV. The IRR value is the discount rate at which NPV equals zero. Therefore, determine the internal rate of return at the rate bank interest, at which this project will receive neither profit nor loss. To understand the dependence of NPV on IRR, draw a graph. The figure shows that with a low discount rate, the company makes a profit; with an increase in IRR, the company's profit decreases.
Determine the payback period for the invested funds in the project. Analyze your project for annual return on investment. The maximum payback period can be set by the enterprise itself; the main thing is to determine whether all the money spent on the project can be returned on time. By calculating one of the above three indicators, you will not be able to fully determine the economic effect of the project, and only by comparing all indicators can you really get a final conclusion on the profit, profitability and payback period of the project.
Please note
Keep in mind that when calculating NPV, risks are not taken into account at all, therefore, when comparing several projects using NPV, it is necessary to calculate the risks and make adjustments in order to determine from all the projects of interest the one that involves the most desired budget.
Useful advice
Often, financiers and economists deal with issues of saving. But this topic is also relevant for ordinary consumers. Everyone has probably heard the saying “savings equal profit.” Indeed, if you spend a smaller amount of money on purchasing something, then it will “hang” as a plus on your balance sheet.
Instructions
To begin with, you need to know what savings actually are. This is the difference between the two possible options costs.
Let's say you can buy some product in a store near your place of residence and bring it home with your own hands. Such a product costs, for example, 5,000 rubles. However, thanks to diligent searches on the Internet, you were lucky enough to find exactly the same product in an online store, where it costs 4,500 rubles.
At first glance at the situation, your savings could be 5000-4500 = 500 rubles. However, it is necessary to take into account all the nuances. Let's say delivery of this product to your door will cost you 350 rubles. Thus, the savings will be less: 500-350 = 150 rubles.
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, then 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 obtained 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 the initial cost of the program.
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 the preparation of technical specifications and ending with the preparation of documents.
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)
|
Name of work |
Duration of work, days |
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|
maximum |
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|
Development of technical specifications |
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|
Analysis of technical specifications |
|||
|
Literature Study |
|||
|
Working in the library with sources |
|||
|
Introduction to the main steps thesis |
|||
|
Registration of technical specifications |
|||
|
Algorithm development |
|||
Program improvements |
|||
|
Debugging the program |
|||
|
Economic justification |
|||
|
Registration explanatory note |
|||
|
Making posters |
|||
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 of the software product;
Z p - wages specialists at all stages of design and implementation ;
M p - costs for 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 the wages of personnel involved in operating the program.
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 of premiums 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 COSTS
Other expenses range from 1 to 3% of the total operating costs.
- before program implementation
P pr1 = (Z+M 1 +H)*0.03
- after implementation of the program
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 implementation of the program
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)
|
Type of work |
Before automation, min Fj |
Time savings, min. |
Increase in labor productivity Р i (in%) |
|
|
Entering information |
||||
|
Carrying out calculations |
||||
|
Preparing and printing reports |
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|
Data analysis and sampling |
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
To better understand the material, let us take as an example a small typical Russian organization engaged in the provision of services, in which an accounting department with one workplace is being 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 = RUB 599,880
What do these numbers say? Even with an approximate calculation, the economic efficiency of implementing 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 benefits are indirect, they are usually noticeable in the medium 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 amounts of information in their own time working hours, which can be used either to reduce personnel costs or for rapid business development while maintaining the same number of employees involved 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 with it great potential for 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, thoroughly 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.
One of the main indicators of the machine is its productivity, which is determined from the passport data of catalogs (see appendix) or calculated using the formulas:
for car continuous action replacement capacity:
QCM= Q H∙ t EF, (8.21)
for a periodic machine, shifting capacity:
QCM= Q H∙ t H∙ n C, (8.22)
Where Q H- machine productivity per hour, kg/h;
t EF, t H – duration of work per shift and cycle duration, h;
n Ts - number of cycles
t EF = T SM – t PZR, (8.23)
Where T SM – shift duration, hours;
t PZR– duration of preparatory and final work and maintenance, hours.
Annual machine productivity:
Q G=QCM ∙m, (8.24)
Where m– number of work shifts per year.
The correctness of the selected machine system can only be determined based on the calculation of the technological map.
The purpose of drawing up a technological map is to determine the efficiency and feasibility of the installed equipment in comparison with the specific indicators before the reconstruction of the enterprise based on specific indicators of the cost of a unit of production, labor costs, energy and materials, repair and maintenance costs.
Based on the compared data, a conclusion is drawn about the need to use the selected equipment. In addition, the process of calculating the technological map can be performed using a computer, this will allow you to create several of its options and select the most effective one for implementation.
The economic effect of introducing new equipment is found as follows:
E G=[(C 1+E N∙K 1)–(C 2+E 1∙K 2)]∙Pr, (8.25)
Where C 1, C 2– unit cost of production before and after the introduction of new equipment;
E N- standard coefficient of efficiency of capital expenditures;
K 1, K 2 – specific capital investments before and after the introduction of new equipment;
Pr– annual production output or annual volume of work in natural units after the introduction of new equipment.
Including capital investments in the cost of operating funds, the annual economic effect is determined by the formula:
E G=(C 1– C 2)–E N∙K E∙Pr, (8.26)
Where K E- additional capital investments per unit of annual output after the introduction of new technology.
When the unit price of a product changes due to an increase in quality, the price difference is added to the amount of the annual economic effect products sold:
E R=(Ts 2–Ts 1)∙Pr, (8.27)
Where Ts 1, Ts 2– wholesale price before and after the introduction of new equipment, rub.
If several equipment options are compared, then use the following formulas to choose according to the minimum amount of costs:
K i+T OK∙C i→min; With i+E Hi∙K i→min, (8.28)
Where K i– capital investments according to the i-th option;
C i– cost of production per year according to the i-th option.
Operating costs per unit of production are made up of the following components: the wage fund for workers servicing the machines and contributions to the fund social insurance, fuel and electricity costs, occupational health and safety costs; expenses for current repairs; depreciation charges for buildings and equipment, which are determined by formulas 16.3... 16.7.
Specific capital investment (RUB/t, RUB/piece)
where C F1 is the cost of production assets before and after the introduction of new equipment, rubles;
P R1, P R2 – annual output before and after the introduction of equipment, t (pcs., m 3 ; etc.).
Conditional annual savings:
E U =(C 1 –C 2)∙Pr, (8.30)
Payback period of capital investments (years):
, (16.31)
Capital investment efficiency ratio:
, (8.32)
The introduction of new equipment is economically feasible if the following conditions are met:
OK≤ O K1 or E< E 1, (8.33)
where E 1, O K1 are the values of the parameters before the implementation of the measures.
The annual economic effect will be higher if the replaced equipment is used for other purposes or sold.
Level of production mechanization ( At MP, %) are found using the formula:
, (8.34)
Where P M– the amount of products produced using machines and mechanisms, t (m 3, pcs);
P OB – total quantity products, t (m 3, pcs).
Level of labor mechanization ( At MT, %) is determined by the formula:
, (8.35)
Where CH M,CH ABOUT– the number of workers engaged in mechanized labor and the total number of service personnel.
The profitability of using funds (capital investments) is determined from the equation:
, (8.36)
Where Pr- profit;
P R=With OB–WITH
where C ABOUT– cost of all commercial products, rubles;
WITH– cost of all products, rub;
F OS, FOB – the sum of new and revolving funds, rub.
Production profitability ( P P,%) is calculated using the formula:
, (8.37)
Where M– material costs, rub;
3 – costs and wages, rub.
The results of calculations of the economic efficiency of the enterprise are tabulated and analyzed.
Simplified calculation of economic efficiency of processing and sales finished products can be given in tables 8.2 and 8.3
Table 8.2. - Calculation of product costs
| Name | quantity, kg, m 2, pcs, units. | Cost per unit, rub. | Total, rub. |
| Cost | Raw material cost | ||
| Beef | |||
| Pork | |||
| Salt | |||
| Nitrite | |||
| Sugar | |||
| Spices | |||
| Shell | |||
| Leg-split | |||
| … | |||
| fuels and lubricants, electricity | |||
| for workers' salaries | |||
| for current repairs and depreciation of equipment | |||
| for renting premises (technical repairs and repairs) | |||
| … | |||
| Total costs | X | X |
Table 8.3. – Calculation of economic efficiency of finished products
ADDITIONAL READING
| 1. Arkhangelskaya N.M. Course and diploma design of enterprises meat industry: Textbook. manual for university students. M.: Agropromizdat, 1986. –200 p. |
| 2. Boravsky V.A. Encyclopedia of meat processing on farms and small enterprises / V.A. Boravsky. – M.: SOLON-Press, 2002.--576 p. |
| 3. Bredikhin S.A. and others. Technological equipment of meat processing plants / S.A. Bredikhin, O.V. Bredikhina, Yu.V. Kosmodemyansky, L.L. Nikiforov. – 2nd ed., Spanish. – M.: Kolos, 2000. – 392 p. |
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