Calculation of economic efficiency. How to calculate the effectiveness of personnel and justify the costs of it for the cost effectiveness and their calculated formulas
A significant place in the economy is occupied by optimization tasks, in which solutions options are compared and among them are the best (optimal). Indicators for which solutions are compared and are called, called efficiency indicators. Each event is carried out for some purpose, so it is necessary to compare alternative solutions by how much the expected result is close to the goal
The result of the activities carried out is called a useful effect. Useful effect may be several types:
- - Economic, expressed through savings of certain resources and receiving additional profits,
- - social, leading to improving working conditions and living standards;
- - Political associated with the increase in the degree of economic and defense independence of the country, scientific, expressed in expanding knowledge of the environment.
There are no clear boundaries between different effects, they transfers one to another of all types of effects. Only economic, so in practice it has developed in such a way that, when substantiating economic decisions, only the economic effect of the continuity of various types of effects is often used to evolve Reliable way to substantiate the intended event.
Useful effect is always material. It can be measured by the increase in the volume of products, additional profit, improvement of working conditions, etc. By itself, the useful effect is not connected with any event or with the time of its holding. However, it turns into a measure associated with the purpose of the event functional efficiency Events. Since the goal is the result that must be achieved, and the useful effect is expected or achieved result, they should be measured in one units, and the amount of useful effect serves as a measure of achieving the goal.
Functional efficacy is abstracted from resources spent on the achievement of a given level of useful effect, therefore, in conditions of limited resources, this characteristic is not significantly complete. Therefore, for comparison of alternative options for economic solutions, more capacious characteristics are used. economic efficiency.
Under economic efficiency means the degree of compliance of the expected or achieved results of the event of the target and spent resources. In other words, the combination of indicators of economic efficiency characterizes how economically spent the resources to achieve the goal. Therefore, economic efficiency is determined as a relationship between the useful effect and the cost of its achievement. The costs of each different resource used are monetable by the money equivalent The concept of "ratio" is intertwined with the concept of the criterion of economic efficiency.
Under the criterion of economic efficiency and understand one of the indicators, the magnitude of which is judged by the effectiveness of the event, on each alternative purpose of the target. Compared simultaneously on two indicators, in general, it is impossible, so one of the two indicators is fixed, i.e, they are being identical for all alternatives, and then the second indicator automatically turns into an economic efficiency criterion. In economic practice, options are compared in terms of costs at a given level of useful effect.
C\u003e min; E\u003e EZ;
where EZ is the required (specified) level of useful effect. Compliance with this principle provides complete comparability of results.
The costs of character are divided into capital and current. Capital costs are one-time, lump-sum and are aimed at acquiring and installing equipment. Current costs are associated with the operation of labor and are carried out when the equipment is involved in production. It is clear that to achieve a useful effect are needed for the gravity of both species: not acquiring necessary equipmentIt is difficult to create any products, i.e, get a useful effect. At the same time, without the current costs of materials, energy, the salary effect is the more unattainable.
The following values \u200b\u200bsummarize to bring the variance
ZP \u003d C + EN K (rub / year)
where C is current costs, to - capital per graphs, EN is a regulatory coefficient of economic efficiency.
The value of the SP is called the current costs, and the regulatory coefficient of economic efficiency plays the role of the operator leading to the same dimension - the year of current and capital costs "
Bringing the rapid costs is made by the formula
where the CRC is the cost of the amount spent by via T years, ENP is a regulatory coefficient
The operation of bringing the rapid costs is sometimes referred to as discounting, and the regulatory coefficient of bringing a discount percentage
Despite the difference in the nature of the causes of the costs of the basis and the regulatory coefficient of the economic efficiency of the ENP and the regulatory coefficient of Renovation of ENP lies uniting the principle of profitability. In other words, each ruble embedded in production should bring net income in the amount that provides advanced reproduction on a state scale, and the remaining enterprise, which remains at the disposal of the enterprise, providing at least simple reproduction in the enterprise.
What is their difference? The event comes down to building and commissioning the enterprise: at the first stage, the company is built and products do not produce; At the second stage, the company produces and sells products, the price of which includes profits. This profits should be enough for interest payments for credit to, and to cover the needs of the enterprise itself, thus, the value of profit has includes both parts as a part that comes to pay the loan and part that remains at the disposal of the enterprise regulatory cost economic efficiency. EN reflects this particular situation in the nerve stage, until the company is built, there is no need to cover the current costs - in fact, the enterprise does not yet exist. While the products are not produced, there is no profit, therefore debt for credit is growing and it should be calculated using the formula of complex interest, in which the standard of bringing ENP is less than EN.
Thus, EN\u003e ENP "and their difference is determined by a part giving up at the disposal of the enterprise
YAN K - ENP K + EO K,
where EO is a standard that determines the share of the profit remaining at the disposal of the enterprise
Currently for capital investments EPP \u003d 0.08, for new EPP technique \u003d 0.10. Accordingly, it is set and values \u200b\u200bof EN \u003d 0.12 and 0.15.
In the theory of economic efficiency, the payback period plays an important role, i.e. The time interval of TN, during which the capital investments made up. This indicator appears very similar to the depreciation period, i.e. The period during which the cost of the work means is transferred completely to finished products and is restored in the form of money in the amortization fund of the enterprise. Consider what their difference is.
During the depreciation period, at the expense of depreciation deductions for renovation, the initial cost of labor is fully restored, and by the time of their conclusion from production, the enterprise is able to acquire a new medium in return. It is important that the depreciation deductions come at the expense of the cost of products, and the owner of these funds is an enterprise. If you remove these funds from the company, then with the conclusion from the production of worn-out equipment, production will stop.
Otherwise, the case with the payback period Investors (or the state) have invested funds in the main funds of the enterprise, as if "lent" to him gradually, with the release of products, the company from profit reimburses investors the cost of advanced funds. The payback period ends when the company fully pays the embedded amount, and investors can again put this amount in turnover. Thus, the first feature of the payback period consists. In the fact that funds come from the profits and the owners of these funds are investors (or the state).
Does production stop after these seizures? No, since the purchase of new equipment instead of worn out from the depreciation fund. In other words, the depreciation period is a category of simple reproduction, and the payback period is expanded. This is the second feature of the payback period.
If the useful use of the equipment is significantly less than the payback period, and it will be derived from production, without having time to pay off, does it affect the production itself? No, because after the withdrawal of worn equipment from depreciation funds, new equipment will be purchased, production will function, and contributions from profits will flow to investors in this way, the payback period refers to basic funds in monetary terms, abstracted from their media, and the depreciation period refers to Specific equipment - machines, devices, etc. This is the third feature of the payback period.
Currently, payback period is calculated by the formula
which is at e \u003d 0.12 will be 8.3 years. Since the calculation for a loan is not made, but by periodic payments, to pay and with debt, and with percentages on it, it is necessary to pay the amounts of SPL, determined by the calculation formulas of the annuity
where k is the loan amount, t - payback period.
If you consider the payback period according to the formula T \u003d 1 / ENP\u003e, then with EPP \u003d 0.08, it will be 12.5 years. Calculations show that with a constant interest rate (profitability rate), an increase in the return period of the loan (payback period) leads to an increase in the total amount of payments for a loan
There are calculations of general (absolute) and relative economic efficiency. The need to use two types of economic efficiency calculations is associated with two types of tasks. To solve the issue - what to produce, the general economic efficiency is determined, and to solve the issue - how to produce, comparative economic efficiency is determined.
The total economic indicator is effective and used in two versions.
- - for economic systems of a large scale - national economy in general, industries;
- - for associations and enterprises.
For industries, absolute economic efficiency is defined as the ratio of increment of profits R to capital investments, which caused this increase
EOTR\u003d P / k
Essentially, this indicator is a foundation estimated as a relationship.
EF \u003d PE / (SSR + SOT)
where PE is regulatory products.
For association and enterprises, absolute economic efficiency is measured by an indicator of profitability of capital investments, which is discussed in detail earlier.
In determining comparative economic efficiency, the savings are defined as the difference in the current costs when using old and new labor items or options for conducting any production measures the annual economic effect is determined by the formula
EG \u003d (C1 + ENK1) - (C2 + ENK2)
When comparing several (more than two) options, it is more convenient to apply the indicator of the current costs, since it makes it possible to directly select the option with the smallest cost
ZP \u003d C + ENE \u003d min
The determination of the comparative economic efficiency of the new technique is carried out according to the general methodology, but at the same time it is inherent in some features.
First, the choice of the base for comparison. According to the existing industry techniques at the stage of development of new techniques for the database of comparison dates, the best foreign or domestic machineryAnd at the stage of operation - the technique is replaced at this enterprise. Naturally, the older age and the replaceable technique, the patients should be an intended effect. However, it is known that the initial stock equipment is very effectively affected by the foundation:
dFO / DFV \u003d (A-- 1) b / fV2
where A is an increase (in%) labor productivity for every percentage of stock growth; B - Individual labor productivity
This means that the smaller stock company has an enterprise to rearmament, the greater the fall of the fund-student (in proportion to the square of the stock project), and it is impossible to obtain the expected settlement effect from the new technique in this case.
Secondly, these are performance indicators. You can specify two typical cases. When determining the effectiveness issued! Products (final product) with the same consumer value of the most cost-effective will be the production of which was spent less public labor (with less cost). The effectiveness of the main production facilities is estimated mainly by minimum time Payback to investment.
Thirdly, this is a determination of productivity and labor growth. As a rule, the increase in labor productivity A< 1 , т.е. производительность труда растет значительно медленнее, чем фондовооруженность. Следовательно при перевооружении предприятия необходимо принять меры, не связанные с фондовооруженностью (по совершенствованию организации и управления производством, по улучшению коэффициентов использования оборудования), которые позволяют повысить производительность труда.
Annual economic effect of using new equipment is determined by the difference in the current costs in the settlement year on basic and new techniques.
EP \u003d (3P1 - ZP2) \u003d [(C1 + YAN K1) - (C2 + YAN K2)] Q2,
where 3P1 and ZP2 are the presented costs per unit of products produced by the old and new technique; Q2 - the annual volume of products produced in the current year by new technique; C1 and C2 - specific current costs in the production of products on old and new techniques; K1 and K2 - specific capital costs for the purchase of old and new techniques; EN is a regulatory coefficient of economic efficiency.
In determining the annual economic effect, comparability of basic and new techniques according to the types of products manufactured, according to quality parameters, according to special factors for the production and use of products, etc. The time factor in the calculations of the annual economic effect is taken into account by bringing the costs to the beginning of the estimated year by multiplying the costs of the corresponding year to the coefficient of bringing
PRD \u003d (1 + ENP) T,
where T - lag time separating the costs and result of this year from the beginning of the settlement year.
Before proceeding to the introduction of certain new technologies and equipment, it is necessary, in addition to the corresponding settlements, to determine the technical and organizational level of existing production and its readiness to perceive the achievements of scientific and technological progress. Otherwise, it is not necessary to expect a calculated level of economic efficiency.
In determining the general economic effect in topographic-geodesic production, it should be considered specific features Industries.
- 1. The effectiveness of topographic-geodesic works is not always reduced after time expiration, i.e. The products manufactured by the industry contains the potential effect that may: be implemented in subsequent years.
- 2. The economic effect of topographic filming of a large scale is reduced faster, something small-scale.
- 3 The economic effect of topographic materials may not be constantly manifested, but cyclically, as they are used by other sectors of the country
- 4. There may be cases when some topographic-geodesic material, which is a state fund, expires, and without bringing the economic effect.
The economic efficiency of topographic-geodesic works occurs when using its materials in other areas of national economy, science and defense of the country.
The economic effect of reducing the deadline for performing topographic-geodesic works, arising in other industries due to early introduction of capital investments, is calculated by the formula
Ed \u003d (kt + kd) en? T,
where kt is the estimate cost (capital investment) of early completed topographic-geodesic works; CD - capital investments completed in the industries; ? T - reducing the deadline for performing topographic-geodesic works.
New methods for performing geodesic work (space survey, shooting in a multi-zone spectrum, etc.) lead to the fact that topographic-geodesic materials perform in other industries as new techniques, creating almost the entire economic effect in industries. At the same time, two types of useful effect are created in the industries:
The economic effect of reducing the costs in a particular industry to increase the amount of useful resources, which is determined so
E \u003d (QP2 - QP1)? Zp
where QP1 and QP2 are the volume of resource reserves in the natural indicators before and after the use of topographic-geodesic materials; ZP.
- - Reduced the costs for obtaining a unit of reserves in this industry.
- - the economic effect of increasing resource reserves in monetary terms is determined by the formula
M \u003d (QP2 - Q1) C
where C is the price of a unit of resource reserves.
When calculating comparative economic efficiency in topographic-geodesic production, the inherent sectors should be taken into account specific features.
- 1. Physico-geographical conditions in the area of \u200b\u200bperformance determine the receipt of various economic effects from the use of the same type of new technique. So in areas with a greater duration of the field season, the use of new techniques increases, which creates prerequisites for greater economic effect than in areas with a lower duration of the field season. Even under conditions of equal duration of the field season, the volume of field work performed by the new technique has influence such factors such as relief, vegetation, hydrography, weather conditions, etc.
- 2. The effectiveness also affects economic forcesThe following work in the area of \u200b\u200bwork:
various cost of materials, transport services in various regions;
- - waist coefficients for tariff rates and oclamps engineering and technical workers;
- - Supplements by special conditions work (highlands, anhydrous, performance of work in an unfavorable period of the year, etc.).
- 3. Complex auxiliary complex production processesperformed by various tools in various conditions. Some types of new technology not only do not give a tangible savings when performing individual production processes, but they can even increase the cost of their execution. And the economic effect of their use is obtained when performing adjacent operations or production processes. In some cases, the use of new equipment or technology does not reduce neither labor, nor value costs per unit of production, but significantly reduces the deadlines for the performance of work, which ultimately leads to an economic effect.
- 4. The uniqueness of the new technology Many species created and used in the topographic-geodesic production of new techniques are unique optical and radio-electronic devices, digital computer technologies that have limited use and therefore manufactured by small batches on specialized factories. In this regard, it is difficult to accurately establish a regulatory value of the capital expenditures on their manufacture and normalize the payback period for these costs. A rare repeatability of manufacturing such devices causes certain difficulties and when choosing a base for comparison.
In topographic-geodesic production, new devices and technologies, increasing labor productivity, as a rule, do not require significant concomitant capital investments and increasing operational costs.
Production efficiency largely depends on the optimal placement of enterprises. Besides directly production factors (labor productivity, equipment quality) also affects transport costs, the level of infrastructure development, complexity, population density, geographical location of enterprises and other factors and prerequisites.
The production efficiency is determined by two components: the effect of production and costs to achieve it. The effect should strive for the maximum possible, and costs to a minimum. General formula Efficiency has the form
E - efficiency; E f - effect; B - cost.
The effect can be manifested as an increase in production volume, profit increase (for a separate enterprise) or national income (for the region or country as a whole. Eliminate the effectiveness of general and comparative. The overall efficiency of national activities is determined by attributing the growth of national income to capital costs. Comparative efficiency is calculated When choosing the most profitable option for placing an object from several possible. Costs are made of investment TO and current costs FROM (Product costs). At the same time, under annual calculations, the costs and investment cannot be summed, because Investments pay off in no one year.
In the case of annual calculations, the effectiveness coefficient is used E., it is the magnitude, reverse payback period T,i.e.
Thus, the value E.indicates this part of the investment that pays off throughout the year. There are regulations payback T N.. In the planned economy, they are calculated by the state on the basis of the level of productivity of public labor in this period of the country's development. In a market economy T N.it is not regulated, but objectively there is such an average payback period for capital investments, the increase of which makes costs not effective. Accordingly, there is a normative performance indicator EN. It is not the same for different sectors of the economy. Individual capital investment efficiency should not be below this indicator.
The total cost formula will have the following form:
B i \u003d c i + eh. K I.
This is the formula of the present costs, since all costs are given by annual dimension. The presented costs are one of the components of the calculations, the so-called, comparative economic efficiency. Since, comparative efficiency serves to select from several options for this, in which the effect is achieved at the lowest costs,
C I + ENh. K I.mIN.
The formula of the present costs is often used in analyzing the placement of production. You can, let's say, calculate that it is more profitable: to build one large plant or several medium, producing similar products. Usually (although not always), the current costs are reduced with an increase in investment.
Such a decrease is not always proportional, so the costs must be calculated for each option. It may turn out that a further increase in investment, production growth stimulates a decrease in current costs, but not to such an extent that will reduce the total costs.
Consider an example. There are four options for placing enterprises that differ in the amount of investment; At the same time, the current costs decrease with increasing investment. It is necessary to determine the option with the smallest costs. The source data is given in conditional monetary units.
| K 1 \u003d 1 000 000 | C 1 \u003d 200 000 |
| K 2 \u003d 1 200 000 | C 2 \u003d 160 000 |
| K 3 \u003d 1 400 000 | C 3 \u003d 125 000 |
| K 4 \u003d 1 600 000 | From 4 \u003d 100 000 |
I - 200,000 + 0.15 x 1 000 000 \u003d 350 000
II - 160 000 + 0.15 x 1 200 000 \u003d 340 000
III - 125 000 + 0.15 x 1 400 000 \u003d 335 000
IV - 100,000 + 0.15 x 1 600 000 \u003d 340 000
In this way, best option Is the third one. In the fourth version, costs are growing again despite the fact that current costs are twice as well, and investment increase by 1.6 times compared with the first option. When cost options are considered regarding the territory, it is necessary to calculate the cost of transporting raw materials, fuel and finished products. They can be attributed to current costs. FROMBut for clarity, it is advisable to separate them, since they are an essential spatial factor. Then In І \u003d s і + e + k і + t іwhere T -specific costs of the enterprise for the transport of raw materials, fuel and finished products.
Uncontrolled generosity in granting discounts to buyers implies the lack of profit, and excessive caution - especially on the eve of the upcoming holidays - threatens to pour into the loss of customers. How to find and calculate cost-effective discount size?
Principles of application of discounts
Before switching to the immediate description of the types of discounts and their economic assessment, it should be discharged on the principles of their application, the implementation of which should ensure the effectiveness of the entire discount system.
First, the application of the discount system should lead to a positive economic effect. That is, discounts should not be perceived as an inevitable evil that companies have to put up. On the contrary, they should serve at least preserving the level of profitability, and better - its increase.
Secondly, the discount provided should cause real interest from the buyer and the desire to fulfill the agreed conditions.
Thirdly, the discount system should be simple and understandable to customers and employees of the company. The presence in one system at the same time large number of different types of discounts can create confusion and misunderstanding from the buyer and to significantly make it difficult to work.
Main types of discounts
1. Progressive discounts for large purchases
This is the most common type of discounts. The company establishes their progressive scale, depending on the volume of the batch of goods or the volume of procurement for a certain period. However, in most cases, such systems are compiled intuitively and very often not effective.
To calculate the discount scale, the principle is not to reduce the level of profit - profits at a price with a discount and a new sales volume should be no less than with the initial values \u200b\u200bof the price and level of sales.
Given this principle, you can withdraw the formula for calculating discounts,
where the current margin is revenue less variable costs for manufacturing enterprise or the cost of purchases for trading companies. If trading company a large value of its own cost variables, they should also be added to the cost of purchases;
The desired growth margin is an indicator of the desired margin growth in relation to the current level.
As can be seen from the formula, the integrated data (margin and percentage of margin) for the product category are used to calculate discounts. At the same time, in the most product category itself, a large number of product items with different prices, units of measurement and sales volumes can be contained.
The use of source data in the category of products makes the formula easily applicable in practice, as the discount scale has to be developed entirely for categories of goods, and not for individual positions.
There are two options for the application of the formula:
1) if the client requests an additional discount, then the company must decide which oncoming conditions to propose in order to at least keep the level of profit;
2) Development of a general discount scale for all customers for a specific product category.
Example 1.
The client asks an extra discount
Suppose the client will purchase a certain category of goods in the amount of 40,000 rubles each month, taking into account the 5% discount discount provided by the Client. That is, according to the price list, such a party costs 40,816 rubles (40,000 rubles / (1 - 2% / 100%)). The average trade markup for this product category is 25%. Thus, the purchasing price of the goods in question is equal to 32,653 rubles (40,816 rubles / (1 + 25% / 100%)), and the current margin of 7347 rubles (40,000 - 32,653).
So, the client asks a great discount. For example, 4% or 7%. What counterclaims should offer a company in order to preserve the level of profit? Suppose, for a discount level of 7% and more company has established the desired growth of margin in 1000 rubles compared with the previous level of 7347 rubles. Calculate on the above formula required sales in monetary terms for each level of discount (see Table 1).
Table 1. Calculation of the required sales
|
Indicator |
The magnitude of the discount |
||||
|
10% |
|||||
|
The desired increase of margin |
1000 |
1000 |
|||
|
36 735 |
40 000 |
44 082 |
59 713 |
75 122 |
|
|
Required increase in sales in relation to current sales |
8,20% |
0,00% |
10,20% |
49,30% |
87,80% |
|
PRICE PRICE LIST |
36 735 |
40 816 |
45 918 |
64 207 |
83 469 |
|
Procurement cost |
29 388 |
32 653 |
36 735 |
51 366 |
66 776 |
|
Marga |
7347 |
7347 |
7347 |
8347 |
8347 |
Example 2.
Development of a general discount scale
To do this, you need to do the following calculations:
1) determine the initial sales of sales from which discounts begin (for example, 75,000 rubles);
2) establish an acceptable amount of margin for each level of the discount that the company would like to get;
3) sales volumes for each discount level can be rounded up to the nearest round;
4) Be sure to check how attractive for customers such a discount scale.
For an option, when the trading margin is 20%, we obtain the following table (see Table 2).
Table 2. Calculation of discounts
|
Indicator |
The magnitude of the discount |
||||
|
10% |
|||||
|
The desired increase of margin |
1000 |
2000 |
4000 |
6000 |
|
|
Required sales of discount |
60 000 |
73 500 |
90 947 |
134 690 |
216 000 |
|
Rounded sales at a discount |
75 000 |
95 000 |
135 000 |
220 000 |
|
|
PRICE PRICE LIST |
60000 |
75000 |
94737 |
144828 |
240000 |
|
Procurement cost |
50 000 |
62 500 |
78 947 |
120 690 |
200 000 |
|
Marga |
10 000 |
11 000 |
12 000 |
14 000 |
16 000 |
2. Contract Discounts
This discount group should motivate the client to fulfill such contract conditions that are beneficial for the company. Contract discounts may be due to the period of payment, a certain type of payment or currency, the purchase of a certain commercial line and so on.
To establish conditions for the term of payment, the payment currency and by type of payment means is a bank percentage, the costs of conversion and banking services, and for ruler and quarrels - costs for freezing working capital and other benefits from a comprehensive order.
Thus, the company establishes such conditions for the client, the execution of which is interesting for the client and profitable for the company. Conversely, it is possible to establish surcharges on the conditions that are disadvantaged to the company.
Example 3.
Discount due
An example of establishing conditions for the period of payment can be the following scheme. Exists basic price Goods when paying for the fact of delivery. It is possible to provide a delay to the client for 30 days or get a prepayment from the client for 30 days. If the company favorably motivate the client to pay it before, you can install a discount in prepayment and, on the contrary, the markup is delayed.
The comparison rate is a bank percentage. Take for example 18% per annum or 1.5% per month. Thus, the company can establish conditions a little better than the banking rate (for example, a 2% discount during prepayment and an outcome of 2% at a delay of payment) In order for the client to be interested in paying the goods earlier.
Example 4.
Discount due to currency calculations
Customers of the company engaged in self-spare parts for foreign cars were able to pay for goods different species Cash currency (rubles, dollars and euros). But with the current payment system, dollars was in excess, rubles were not enough, and the euro at that time had not yet received sufficient distribution.
Then the "Currency Flow Map" was compiled and analyzed - that is, it was rated, in which company receives a different currency and in what amount there is a need to spend, taking into account all the conditions for the conversion and cost of banking services. After that, the conditions for the reception of the currency and the inner course were carefully changed towards more favorable conditions from the point of view of the company.
Example 5.
Discount due to a complex of conditions
Often, you can meet the "Retro bonus" scheme (payment of the amount of discounts at the end of the month when performing a number of conditions). The total amount of the discount is made of a set of conditions, the execution of which is needed by the company. For example:
- for the execution of the planned volume - 3%;
- for timely payment - 3%;
- for the selected ruler - 2%.
Thus, when performing all conditions, the client receives a total discount of 8%.
However, such a scheme does not always work. Sometimes customers (especially small) say: "You give me 3% now and I don't need anymore." It is important not to forget the principle of attractiveness discounts for the client and track what really causes interest.
The next important point of the contract is the terms of delivery of goods. The company may provide additional actions to stimulate customers to the fulfillment of conditions beneficial for it. For example, if there is a permanent fleet, the seller must try to deliver the goods by own vehicles (within the loading standards vehicle), Since simple cars, one way or another affects financial results. And the stable loading of the fleet can benefit both direct economic and indirect (in the form of convenience for customers).
The markup in the provision of an additional delivery service may be justified by the fact that its sum is somewhat less than the cost of an alternative delivery service when using the hired transport client.
On the contrary, if the client has its own transport, he has the right to demand a discount. But in this case, the seller can set a slightly smaller discount than its own shipping costs.
3. Seasonal (festive) discounts for the redistribution of demand
The use of seasonal discounts allows you to redistribute demand in time - to ensure uniform loading and reduce the cumulative demand in peak periods.
Seasonality demand is a common situation in the conditions of limited production capacity of the company, when it cannot provide all applications during the peak period, and during the recession period is forced to idle. In this case, the discounts are designed to redistribute the demand in time and stimulate buyers to acquire a product before the occurrence of the season and respectively reduce the demand during peak periods.
Glossary
Switching costs are the costs that will have to incur to the buyer when switching to new product or new seller. Costs can be both monetary (loss of discounts) and psychological (habit, convenience for the buyer) .- Note. author.
Seasonal oscillations can be both for a long time (for example, in the summer months or New Year's holidays), and in short periods - week and day. Then peaks can be weekends and evening hours. Therefore, in some supermarkets provide discounts to pensioners when they are purchasing up to 12 hours. The economic criterion for the effectiveness of such discounts can be the assessment of the benefits from the redistribution of demand and lost profits in the selection of peak demand.
If the company is purposefully prepared for an increase in purchasing activity, sometimes festive discounts are applied, the main purpose of which is the revival of trade and the involvement of the client in its own store during the pre-predicted increase in purchasing activity.
4. Seasonal discounts for the liquidation of goods
Another type of seasonal discounts are discounts to get rid of the goods, the main task of which is to stimulate demand to eliminate residues. If the company failed to sell all the products that have seasonal demand during the peak period of sales, then it has two possibilities: to keep these balances until the next season or provide discounts for possible elimination of residues. Therefore, an economic assessment for calculating such discounts is to assess the cost of storage of products. It should be considered as direct costs (mainly the use of occupied space) and indirect (risks of physical and moral aging of the goods, loss of the commodity species, etc.). Thus, if the cost of storing the goods is high, and the calculated discount is really able to attract a sufficient number of buyers, the use of this type of discounts is advisable.
Prevention of adverse tax consequences
When applying discounts, it is necessary to take into account the provisions of Article 40 of the Tax Code of the Russian Federation, in which the principles of determining the price of goods, works, services are established. By general rule For tax purposes, the price of goods, works or services specified by the parties of the transaction is accepted, and, not yet proven, it is assumed that this price corresponds to the level of market prices. But it should be remembered that when the price is deviated by more than 20% in the direction of increasing or downwards from the price level applied by the taxpayer according to identical (homogeneous) goods within a short period of time, the tax authorities may verify the correctness of the use of prices for transactions (sub. 4 p. 2 of Art. 40 of the Tax Code). When detection, they are entitled to detach tax and penalties.
Therefore, if the maximum size of the discount is 20% of the level of normal price (if prices are kept at the level of the average), then the tax authorities do not occur to the seller. If more than 20% are supposed to be discounts, then such actions must be explained by the fact that discounts are due to the marketing policy of the taxpayer organization. Or seasonal and other oscillations of demand. These factors tax authorities are required to consider when calculating the market price. These and other circumstances listed in paragraph 3 of Article 40 of the Tax Code of the Russian Federation, the taxpayer has the right to refer to protecting his interests.
However, such actions must be confirmed by the relevant documents. In mandatory, they must be enshrined in special internal documents. This may be an order or order of the head of the organization. In addition, an indication of the formation of a transaction price, taking into account discounts in the framework of marketing policies, it can also be reflected in the text of the contract for the sale of goods implemented with a discount, in the payment for the payment of goods. This is proof that the price of goods is not understated due to other reasons.
5. Attracting new customers and hold old
The main task of discount systems aimed at attracting new buyers is to form in a certain period of time such conditions that would ensure interest and encouraged the buyer to refer to this seller. Moreover, to achieve such a result, it is not necessary to reduce the price of all goods. It is enough to reduce it only into several so-called products - "Indicators", the prices for which the buyer remembers and for which it judges about the price level of the entire company.
Products "Indicators" should take a small volume in the total mass of the goods sold, since the decline in the price of most of the range or on the "main" product can lead to significant economic losses. Such goods may be no more than 3-5 in each product category, and it is for them that the buyer should know the price level. The coverage of losses from lower prices for some products should be carried out at the expense of the additional implementation of other goods that the price may be too high.
After the company managed to attract new buyers, the next task is to hold them - the formation of such conditions under which the client who has made the first purchase will be interested in acquiring the goods from this seller and in the future. At the same time, the ideal option can be considered a situation at which each subsequent purchase will increasingly increase this interest. This task is quite successful can be solved using a system of accumulative discounts: they should be substantial for the buyer and must exceed the cost of switching when contacting it to another company.
6. Dealer discounts
A separate category of discounts are discounts for dealers, distributors, wholesalers, firms that participate in the distribution system of the company-seller's products. A gross economic evaluation for dealer discounts can be a discount value, approximately equal to the cost of product distribution services (or it is slightly less costs for organizing its own advance channel).
So, if you competently develop and calculate the system of discounts, they will be economically beneficial for both the company itself and for the buyer. Moreover, the effect that the discount produces is measured not only by economic benefits. The company providing a discount to its customers demonstrates care, respect and increased interest in them, which most often provokes their loyalty to the company. And the buyer's loyalty costs more money.
Stumbling block modern economy It is its productivity, which is determined by the term economic efficiency. It can be applied both in relation to the work of an individual enterprise and the entire economic system as a whole.
How to determine economic efficiency
Calculate economic efficiency certain view Production can be based on its main indicators, one of which is resource efficiency. It is the ratio of the result of production to the resource spent on its implementation, as whose role can act:- Material;
- Work.
- Material studio;
- Labor productivity.
- Ireland - 56 thousand dollars;
- Luxembourg - 55.6 thousand dollars;
- Russia - 18 thousand dollars;
- USA - 36.8 thousand dollars.
How to withstand Competition
The effective work of the economic system can be achieved solely, subject to the complete satisfaction of the needs of all members of society through the use of the collapsed list of resources. The most clear of all its indicators is competitiveness, the study of which has been engaged in leading economists in the framework of the project "Competitiveness for two decades. Global Overview" In 1999, they were analyzed in detail all aspects of the economy of 59 countries whose products ensured the demand of the world population by 95%. According to statistics, a number of reforms of the 90s in Russia significantly reduced the established level of state competitiveness. However, conducting experts by the World Economic Forum of Business Analysis 125 countries raised Russia to 62 place. India and China occupied 40 and 50 ranking, and economically developed countries became its leaders. Despite the fact that competitiveness is unable to shed light on integrated indicators of the economic efficiency of the state, its advantage is the complete and qualitative feealty of one of the parties to production. The ability to surpass competitors expresses the potential of the country in such industries as:- Production;
- Science and technology;
- Economy.
What is effective in terms of the economy
Under economic efficiency, the attitude of the efficiency of the enterprise to the amount of funds spent on achieving a certain result is understood. It can be expressed:- In monetary equivalent;
- In relative units.
- Production costs;
- Used capital.
Independent calculation of enterprise profitability
The calculation of economic efficiency is made after determining the final result and relative costs. Let's try to do it yourself on the following example. Suppose that the final result of the enterprise is the monthly output of a certain product in the amount of 3 million rubles. Direct production costs will be considered:- Executions of employee wages.
- The cost of packaging of the product and the required raw material is 100 thousand rubles.
- Expenses for the needs of the enterprise - 80 thousand rubles.
- Director - 70 thousand rubles;
- Chief Engineer - 60 thousand. rub.;
- Chief Accountant - 50 thousand. rub.;
- Team of managers (10 people) - 35 thousand rubles;
- Taxes - 159 thousand. rub.
- Transportation - 50 thousand rubles;
- Storage - 60 thousand rubles;
- Unforeseen expenses - 70 thousand rubles.
How to determine the main indicators of economic efficiency? What methods for calculating indicators can be used? Let's talk about it in the article.
You will learn:
- What is the essence of the economic efficiency of the enterprise, why should it be counting.
- What indicators of assessing economic efficiency are known.
- For what formulas can be calculated indicators of economic efficiency commercial activities.
- What are the methods for calculating economic efficiency indicators.
What is the essence of the calculation of economic efficiency
The economic efficiency of the enterprise is the overall performance of its commercial activitieswhich is expressed in the ratio of the product obtained and the resources spent. To obtain a coefficient of economic efficiency, the indicators of the company's profitability and total costs for used resources should be correlated. Business project It will be effective if the first indicator exceeds the second component.
Indicators for calculating the economic efficiency of the enterprise
The system of indicators of general economic efficiency includes evaluation indicators and indicators by types of resources used. The key estimate of the organization's activities is always profit. The estimates also include the following indicators: product profitability, profitability of production assets, relative savings of basic and circulation funds.
These indicators are needed to develop and implement new equipment, solving production issues, including on the application of interchangeable materials and products, as well as in designing construction and reconstruction, drawing up business plans, the choice of production organization schemes in technological and scientific activities.
How do comparative indicators are determined? To do this, the savings obtained from the decline takes place as the value of the economic effect product costs, and as costs - additional investments that caused this savings.
Comparative economic efficiency is determined when choosing one of two or more options for solving a specific commercial or economic task. Thus, you get the characteristic of the advantage of one option compared to the other.
When comparing two options, various ratios of the required capital investments and the cost of production costs. The option that needs smaller capital investments, while ensuring the lowest cost of production, is not economically beneficial.
When comparing options, it is necessary to use the current costs calculated for each of them. The presented costs for each embodiment are the amount of capital investments and current costs (cost) given to a single dimension in accordance with the standard of efficiency.
It is also important to understand that the selection of economic indicators is due to the objectives of the system under study. For example, when setting indicators of the comparative economic efficiency of an enterprise in the field of animal husbandry, it is necessary to focus on the growth of production, the growth of labor productivity, the return on the used feed and other costs. On the basis of this, you can set the following system of indicators: the yield of gross and commercial products per animal, labor productivity, fees and payback.
Economic efficiency: calculation formula
The general formula for calculating efficiency is as follows:
E \u003d p / sWhere:
R - production results;
Z. - The cost of obtaining this result.
This formula of efficiency is almost quite difficult to apply, since the numerator and denominator of the fraction in most cases are not amenable to quantitative measurement and cannot be calculated in general units. In most cases, the results of commercial activities of the enterprise are diverse and unite them in the overall result. In some cases, the result is generally not expressing in numerical form, and can only be qualitative.
Efficiency can be defined 2 ways:
- As a ratio of production result in its exercise costs.
- As the ratio of the result of what was produced by what had to be abandoned when choosing an alternative option.
How to calculate economic efficiency
It is possible to consider the features of the calculation of the main indicators of the enterprise economic efficiency. For example, it includes profitability, consistency, financial condition, as well as managing finance and resources.
The profitability indicators show the ratio of profit to costs, investments, investment costs, that is, characterize the share of profits per unit of investments:
- profitability of products (services) R PR I, i.e. Product profit ratio (P i) to the cost (C i) of the product produced,%:
This indicator is used to identify the most profitable products;
- economic profitability of assets of the company (R f), i.e. The ratio of the magnitude of the annual profit (n year) to the assets of the enterprise (to the act) or the amount of the main (to the main) and the negotiable (to turnover) of capital,%:
The level R f demonstrates the efficiency of the enterprise (using assets), i.e. Shows the share of profits per $ 1 assets. N year turns on balance profit (P ball) plus interest for credit attributable for the cost.
- profitability own capital Companies (R SK), i.e. The ratio of the magnitude of the net annual profit of the company (after taxation) to the value of equity at the end of the reporting period (K),%:
- the profitability of the capital used (R IR,%) shows the effectiveness of both its own and attracted capital (loans, loans, loans) of the company and is calculated by the formula:
The company's balance sheet at the beginning and end of each reporting period reflects the value data on fundamental means - the initial value, the value of the depreciation ( depreciation), residual value.
During the year, the movement of fixed assets occurs, so their presence in accounting is shown monthly. The cost of fixed assets at the end of the period (to OF.K) is determined on the balance sheet scheme:
To OF.Nach - the cost of fixed assets at the beginning of the period;
To OF.P - the cost of acquired fixed assets;
To OF.V - the value of retired fixed assets.
The cost of purchased equipment includes: purchase value, transportation costs, Insurance, installation, installation, commissioning.
To assess the level of use of fixed assets, it is necessary to have information on the average annual value of fixed assets (KR.F.of.).
To office beginning the value of fixed assets at the beginning of the year;
To office K - the cost of fixed assets at the end of the year.
How to learn how to manage expenses: Case
The supervisor needs to be able to manage the budget of his company. The editors of the commercial director magazine amounted to a detailed algorithm in order to learn how to competently manage expenses and extract the maximum benefit at the lowest costs.
Methods for calculating economic efficiency indicators
After we have determined with the systems of the main indicators of economic efficiency, you need to work out the calculus methods.
Absolute criteria will help analyze the basic dynamics of various profit indicators for a certain number of years:
- economic;
- accounting;
- obtained from sales;
- calculated in pure form.
Such indicators more refer to the arithmetic calculation than to economic. The numbers will be obtained in its pure form without taking into account inflationary processes. At the same time, relative indicators will have certain advantages in terms of the fact that they are not subject to inflation.
The calculation of indicators of economic efficiency is the volume of products issued, work performed or services rendered. They are the basis for meeting all needs, to enhance the material condition.
Economic efficiency indicators include:
- The payback of the main costs is the ratio of the volume of gross products to the aggregate of the cost of living and extractable labor, which is a generalized indicator.
- Profit - realized part of income in its pure form. The concepts of costs are assumed and various concepts of profit. In the field of economic science, the profit of profit includes a value that differs from the definition of accounting reports.
- Obtaining net profit. Includes all net income and wage fund. This is the main source of consumption and certain accumulation. At most of the enterprises, such indicators can be defined only by calculation. Therefore, the obtained "net" products are not always with maximum accuracy reflects the actual level of efficiency and the dynamics of production development.
