home Windows and doors How to calculate the effectiveness of personnel and justify the cost of it. Calculation of the economic effect from the introduction of an automation system How to calculate the efficiency of an enterprise

How to calculate the effectiveness of personnel and justify the cost of it. Calculation of the economic effect from the introduction of an automation system How to calculate the efficiency of an enterprise

The creation of a formula for calculating economic efficiency could greatly facilitate the life of enterprises. In order to increase profits, every company is trying to improve the quality of products and increase their 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.

With economic efficiency, the criterion is the company's ability to maximize its profits. 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 \u003d R / Z, Where

ЕкЕф - economic efficiency;

Р - the result received from investment;

Z - the costs incurred to achieve the result.

This formula can be used to calculate the cost-effectiveness 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 in the formula that are not included in the above formula.

Absolute Efficiency

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

EE abs \u003d (Eph 1 - Eph 0) / (I + K * K n), Where

ITS abs - economic efficiency;

Ef 1 - the overall result after the events;

Eph 0 - the result before the events;

I - total costs;

K - capital investments for holding events;

Regulatory coefficient

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

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

Efficiency in the use of factors of production

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

To calculate the effectiveness of the use of each of these factors, their own methods are used. Some of them are based on the same principles.

Staff efficiency

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

B = O / Z, Where

B - production;

The labor intensity indicator is the reverse of the previous indicator and displays how much money needs to be spent on the personnel of the enterprise in order to produce one unit of output.

T \u003d W / O \u003d B -1 \u003d 1 / B, Where

T - labor intensity;

B - production;

O - the volume of products manufactured at the enterprise;

Z - the costs incurred by the enterprise for labor resources.

The formula for calculating the economic efficiency for the company's workforce can be displayed as follows:

EE tr \u003d ((O 1 * C - Z 1) - (O 0 * C - Z 0)) / And, Where

ITS tr - economic efficiency for labor resources;

О 1 - the volume of manufactured products after investment in personnel;

C - the price of products;

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

Fixed assets (PF)

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

F o \u003d VP / C this year, Where

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

F o - return on assets;

Since this year - the cost of the OF in the calculation for 1 year on average.

The index of capital intensity is the inverse of the return on fixed assets. You can determine the value of the coefficient using several formulas.

F e \u003d (F o) -1 \u003d 1 / F o, Where

F e - capital intensity;

F o - return on assets.

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

F e \u003d (S.g. / VP), Where

F e - capital intensity;

VP - the value of gross output in monetary terms;

Since this year - the average annual cost of fixed assets.

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

EE of \u003d ((O 1 * C 1 - Z 1) - (O 0 * C 0 - Z 0)) / And, Where

ITS of - economic efficiency for fixed assets;

О 1 - the volume of manufactured products after investment in OF;

C 1 - the price of products after investment;

P 2 - the price of products before investing in fixed assets;

Z 1 - the cost of production after the events;

О 0 - sales volume before investments in fixed assets;

Z 0 - the cost of production before the events.

Working capital (Ob. C.)

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

turnover ratio;
turnover period;
load factor WITH.

Turnover ratio C. Is the same as the return on assets for the OS. It is calculated according to the formula:

K about \u003d RP / C obs, Where

K about - turnover ratio;

The workload ratio is the inverse of the turnover ratio:

K s \u003d (K about) -1 \u003d 1 / K about \u003d C obs / RP, Where

K s - load factor;

K about - turnover ratio;

RP - goods sold by the company in monetary terms;

C obs - the average amount of the balance Obs. WITH.

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

T about \u003d D / K about \u003d D * C obs / RP, Where

T about - turnover time;

D - the number of days of the analyzed period;

K about - turnover ratio;

RP - goods sold by the company in monetary terms;

C obs - the average amount of the balance Obs. WITH.

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

EE obs \u003d E y / I, Where

ITS obs - economic efficiency of working capital;

E y - conditional savings of working capital;

And - the size of investments.

Economic effect

Cost-effectiveness formulas have found widespread use among companies that make short-term cash injections to improve certain aspects of their operations. The formula for its calculation is as follows:

Eph \u003d D - I * K, Where

Ef - economic effect;

D - income or savings from events;

I - the cost of events;

K n - normative 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 cost effectiveness of advertising displays the result obtained after the advertising campaign. The formula for determining the coefficient looks like this:

EE p \u003d (VD 1 - VD 0) / And, Where

When calculating the effectiveness of the use of advertising means, it is very difficult to determine how much the gross income of an enterprise has grown 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 the work of the company is net profit, the part of the proceeds that remains after all costs are deducted and all taxes are paid. There is no point in increasing revenues if costs increase at the same or even greater rate.

Thus, the classical calculation of economic efficiency cannot always show how the proposed measures will eventually affect the final result. This is due to the fact that it is calculated as the ratio of the result to the costs only to achieve it. In cases where the result is gross income, the economic efficiency indicator is not accurate, as it does not take into account the possible increase in production costs.

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

ITS n \u003d (PE 1 - PE 0) / And, Where

EE n - 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 of calculating efficiency 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 that make it possible to calculate the feasibility of holding, taking into account alternative income.

As such, there is no formula for calculating the economic efficiency of a project that is designed for a long period of time. The feasibility of an investment is calculated on the basis of the net present value, as well as the payback period, which shows how long it takes for the investment project to pay off in full and start making 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 NTS formula can be represented as follows:

PTS = (CF / (1 + p) 1) + (CF / (1 + p) 2) + (CF / (1 + p) 3) + ... + (CF / (1 + p) n), where

NPV - net present value;

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

p - calculation percentage;

n - the term of the investment project.

This parameter shows how efficiently the investment funds are used. If the NPV is higher or equal to zero, this means that it is expedient to carry out an investment project. In the event that the net present value is shown to be negative, the internal interest calculation should be performed to see how much the money has paid off.

Speaks: Elina Polukhina- ex-Director of Human Resources of Block Group of Companies

When at the meeting the HR director spoke about the fact that the personnel motivation system is outdated and a new one should be developed, the head of the company asked: “How efficient is the staff now? Maybe a new system of motivation is not needed? We agreed that in two weeks the HR director will present the real performance indicators of employees. And at the same time, it will justify why the company has so many recruitment managers.

According to the CEO, the selection of personnel can be partially or completely shifted to line managers, and save on recruiters' salaries. In order to dissuade him from this, as well as to achieve another goal - to justify the need to update the motivation system, rational arguments are needed that are understandable to the head of the company. In other words, numbers. Therefore, the HR Director must become an economist for a while and make the necessary calculations. Surely you have had to do this more than once and you have experience. But experience has a drawback - details are forgotten. Because of this, sometimes a task that you have dealt with more than once in the past seems to be new and unfamiliar in the present. It is required to refresh your memory, what methods you have used before and what is the mechanism of their action. Let's remember everything together. Let's consider how to calculate the economic efficiency of the company's personnel, and then, using the methods of economic analysis, we will solve another problem - we will select arguments in favor of the fact that recruitment managers cannot be reduced.

Speaks: Natalia Turkulets- HR Director, Lafarge Russia

Align metrics with corporate strategy and company business model

If you ignore the specifics of the business model, then attempts to improve the efficiency of staff are doomed to failure. First, it is important to understand at what production stages the additional value of the product is created. In the FCMG sector, these are one stages, in the industry - others, in the service sector - the third. Secondly, it is necessary to evaluate the indicators from the financial statements in terms of their compliance with the corporate strategy. Only in this case you will be able to correctly determine what condition they are in and what steps should be taken to improve the situation. Third, you need to understand the needs of external customers, not just internal HR customers. Otherwise, errors will occur in the systems of selection and motivation of personnel, which negatively affects the efficiency of the business.

First, we measure how much production is produced per employee and per 1 ruble payroll

It's about productivity (staff efficiency). To calculate it, take as a basis the formula for determining ROI (Return On Investment). It looks like this: Result: Costs × 100%. Only in this case, you do not need to multiply by 100%, since in percentage terms we will calculate the change in the performance indicator for different periods. We take the formula: Result: Expenses. Customize it for your company if necessary. Let's say you work as a Human Resources Director in a manufacturing company. Then the formula will look like this: Production volume (in monetary terms): Labor costs. By labor costs we mean how many people and for how long worked on a particular task. If all employees work the same number of person-days per quarter (you can set any period for yourself), then in this formula, the Labor costs indicator can be replaced with the Average headcount indicator.

Example

In the second quarter, the chemical fiber plant produced products worth 140,400,000 rubles. The average number was 310 people. Consequently, there are products worth 452,903 rubles per employee (140,400,000: 310).

But this indicator is not enough. Also measure the financial return on labor costs, in other words, calculate the "Production volume per 1 ruble payroll." This indicator is calculated according to the formula: Production volume (in monetary terms) / Payroll fund. In trading companies, this indicator will sound differently: “Revenue per 1 ruble payroll”. And if you want to evaluate the personnel who have the ability to directly influence the costs of production or sales, then it is better to use another indicator - “Gross profit per 1 ruble payroll”.

Example

At the chemical fiber plant, the size of the payroll in the II quarter amounted to 31,830,000 rubles, and the production volume for this quarter was 140,400,000 rubles. Consequently, for 1 ruble payroll there are products worth 4.41 rubles (140.4 million rubles: 31.83 million rubles). In other words, for every ruble invested in employees, the company receives almost four and a half rubles of income.

How to Calculate the Performance of Individual Employees

The principles are the same as in the analysis of the productivity of the staff as a whole. Calculate labor productivity: for example, how many cars of a certain brand a dealership manager sells per month. Also calculate how much money from sold products falls on 1 ruble from the manager's salary. Compare these and other indicators with the average for the division and for the company as a whole and draw conclusions. In addition, in this case, you can also use industry-wide guidelines. Firstly, dealerships selling cars of the same price segment have a similar organizational structure, and therefore their personnel performance is more or less comparable. And secondly, at the initiative of the HR directors of this industry, a convenient database of indicators related to remuneration and labor productivity in various companies has been formed and is regularly updated.

We calculate productivity for previous periods - quarters or six months

For which periods you will make calculations, you decide for yourself. Perhaps you already have data on productivity and production volume per 1 ruble payroll in previous periods. Then just take and use them. If not, calculate using the same formulas as described above. Let's say for the previous two quarters (or half a year). We will need these data in order to objectively evaluate the indicators of the last current period, compare with the indicators of earlier periods and identify the dynamics.

Example

In order to be able to interpret the indicators on the volume of production per person and per 1 ruble payroll for the II quarter of 2012, the Human Resources Director of the chemical fiber plant calculated what these indicators were in the I quarter. The volume of production then equaled 132.4 million rubles, the average number of employees was 297 people, the size of the payroll was 28.44 million rubles. Thus, the volume of output per person (productivity) in monetary terms amounted to 445,791 rubles, and for 1 ruble payroll - 4.66 rubles.

Having data for the current and previous periods, we compare them and identify the dynamics

This will allow us to assess the current performance. After all, the dynamics shows what exactly happens to performance - it falls or grows. But we will express the dynamics not just with the help of the words “there is a downward trend” or “productivity is increasing”, but in numbers.

Example

The HR director of the chemical fiber plant first compared the volume of production in monetary terms per employee for the first quarter and for the second: 446,000 and 453,000 rubles. Dynamics - 7 points, in percent - 1.6% ((453,000 rubles - 446,000 rubles): 446,000 rubles × 100%). There is growth. Then the HR director looked at what happened to the volume of production in monetary terms per 1 ruble of payroll: in the previous quarter - 4.66, in the current - 4.41 rubles. The dynamics is negative: a decrease of 25 points, in percentage terms - minus 5.4% ((4.66 rubles - 4.41 rubles): 4.66 rubles × 100%). What's the matter? The fact that there was a noticeable increase in the cost of remuneration of employees - by 11.9%. The HR Director summarized all the data in a table (see table 1).

Table 1. Data for evaluating the performance of the personnel of the chemical fiber plant

Eliminate seasonality and identify real trends

For example, in the retail industry, sales rise at the end of each year and decline at the beginning of the next, due to changes in consumer activity. At industrial enterprises, the volume of production is reduced in the summer months due to the fact that production stops for a planned overhaul. All this, of course, does not indicate that the staff is beginning to work less efficiently. To eliminate the seasonality factor and identify real trends in the company, the indicators must be compared with their values for the same month or quarter a year ago. Just make sure that the initial and current indicators are comparable, because the very structure of the company could change a lot over the year.

If in your company, judging by the dynamics of indicators for different periods, there is an increase in productivity, then you need to understand whether this growth is sufficient. One way to deal with this is to compare it with the performance of personnel in competing companies.

Example

The increase in labor productivity at the chemical fiber plant amounted to 1.6% (in monetary terms - 7,000 rubles). Suspecting that this is not a very impressive result, although it indicates growth, the HR director decided to compare how many products in monetary terms) account for one person in competing firms. To do this, the Human Resources Director took the data of several competing companies, summed them up and divided them by the number of these companies. The average value was 535,000 rubles (see table 2 below). At the plant, the volume of production per employee in the II quarter is 453,000 rubles. This is 18.1% less than in other companies ((535,000 rubles - 453,000 rubles) : 453,000 rubles × 100%). This means that productivity growth at the plant is still quite low. And if we compare productivity with what it was in the III and IV quarters of 2011 and I quarter of 2012, then there is a downward trend (see diagram).

Analyzing indicators and dynamics

If you find, for example, that the volume of production has decreased by 1 ruble of the wage bill, this means that the company is increasing personnel costs, but is not getting the proper return from this. Although labor productivity is growing, it is inadequate to labor costs. The conclusion suggests itself: the staff budget is spent inefficiently. However, one should not immediately unconditionally make such a verdict. Analyze the payroll structure, find out which articles grew and why. Maybe it's a forced measure. Let's say a company hired new employees (including highly paid ones) to launch a new project. Therefore, the payroll has already grown, but there is no return yet. It will be later when the project is launched. In addition, the company could increase labor costs to, for example, retain qualified employees, as they are needed for the project.

Table 2. The results of the work of competing companies in the II quarter. 2012

Speaks: Tatyana Kuzmina- Director of the Department of Organizational Development and Human Resources Management of AvtoSpetsCentre

Follow the four rules to make your calculations and conclusions look the most convincing

First, use only the most recent and accurate source data. To do this, get access to the corporate information system, which reflects the latest production and financial indicators.

Secondly, present the results of your calculations with explanations so that the logic of reasoning is clear. Don't limit yourself to tables, and don't overload the ones you create with data. Then they will be easily perceived.

Thirdly, if, based on the results of the analysis, you calculate savings / overspending, then indicate what percentage it is of gross profit, payroll, or other key indicator that top managers operate.

Fourth, draw parallels with similar indicators of other companies in the industry and the performance of your company for the past similar periods.

If labor productivity is declining, this is a wake-up call. Try to identify all possible causes. Not only related directly to people. Suppose you know that the equipment at the enterprise has long been outdated. Maybe right now it has begun to fail more and more often, and therefore the downtime caused by waiting for the machines to be repaired is getting longer. Either suddenly the company began to supply low-quality raw materials or there were problems with the sale of products, with logistics, which quickly and negatively affects the results. All these issues are outside the purview of the HR director. Of course, the reason may also lie in poor-quality recruitment, an outdated training system, or, finally, in an overly bloated staff (there are poorly loaded employees). And this should already become a headache for the HR Director.

Map out an action plan: what to do to fix problems

Raise issues with the CEO or the Board of Directors about the modernization of production and the replacement of obsolete, worn-out equipment (if possible). If necessary, offer a new motivation system that will help employees to work more efficiently. Engage in the implementation of a mentoring system so that experienced employees work with young people and pass on their experience. Of course, if personnel costs are really high, then they will have to be reduced by reducing the number of staff. This will require an assessment to identify those who work and those who only spend time at work.

Diagram. Slowdown in labor productivity growth for the quarter (in % to the previous quarter)

Speaks: Elvira Rudakova- HR Director of Mango Telecom

Expenses for expanding the social package, for corporate parties and training do not pay off immediately

Because all these activities imply a prolonged effect. So, the return can happen only after some time. In addition, the return on such investments in personnel is always difficult to measure. A little easier in this sense with the cost of education. It would seem that it is quite clear how exactly the skills acquired by a person are reflected in his work, and therefore the increase in labor productivity is much easier to assess. But practice has shown a long time ago: anyway, some time must pass before an employee or department that has been trained begins to apply the knowledge gained in work and improve results. Another tip: make sure that the personnel budget is structured in line with the company's strategic goals. Otherwise, it is impossible to talk about its effective spending, even if short-term indicators look positive.

How, using economic analysis, to prevent the reduction in the number of hiring managers

Let's take this situation as a basis: the general director of a petrochemical plant, while reducing staff, considered that it was necessary to abolish recruitment managers as well. Let, they say, line managers themselves select candidates and fill vacancies. On the salary of four fired recruiters, it will be possible to save 200,000 rubles a month. But you, of course, do not agree with such a decision, as you understand how important it is to select employees correctly. To convince the head of the company, prepare the numbers. Otherwise, he will not hear you and will not give up on the idea of firing recruiters.

Show that the costs of recruiters are significantly lower than the income from their work. How to calculate costs is generally clear. Firstly, this is the salary of the employees of the department (including insurance premiums). Secondly, the cost of posting vacancy announcements and using the resume database. Thirdly, payment for the services of external evaluators involved in conducting assessment centers with candidates for top positions. But how to measure the income from the work of recruitment managers?

Line managers will spend a lot of time not on work, but on recruiting. Specialists involved only in the selection of new employees have the opportunity to consider a larger number of candidates than line managers.

Thanks to recruitment managers, staff turnover is reduced, and this is savings. After all, the company spends its resources on finding employees - the time of specialists who act as a recruiter, money for their salaries. In addition, losses arising from unnecessary training are minimized.

Example

The HR director of a St. Petersburg construction holding company compared the “Number of people laid off during the trial period” indicator in his company with the same indicator of a competitor company. It turned out that in the holding, the turnover is less by 20%, if converted to the number of employees - 12 people. To show how much the company saves because of this, the HR Director first calculated the cost of hiring one person. In total, it turns out 20,250 rubles. Thus, the quarterly savings from reducing staff turnover amounted to: 20,250 rubles × 12 = = 243,000 rubles.

Alexander Poddubny - Leading Specialist of the Corporate Clients Department of Antegra Consulting

The economic effect of the introduction of 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 profits or help to minimize costs.

You can evaluate the economic effect of using the program in two ways: simple and complex(more time consuming, but more accurate). The simple method is some simplification of the 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 according to a complex algorithm, as a rule, is carried out by qualified specialists based on the results of a survey of the enterprise's business processes. But if it is necessary to quickly and approximately evaluate the effectiveness of the implementation of an automation tool, then it is possible to substitute estimated cost values in the presented formulas. Of course, when using cost estimates, and not their actual values, the economic effect will not be calculated accurately, but nevertheless will allow to evaluate the profitability and necessity of automation.

The main economic effect of the introduction of automation means is to improve the economic and economic 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 is in the form of savings in labor and financial resources obtained from:

reducing the complexity of calculations;
reduction of labor costs for the search and preparation of documents;
savings on consumables (paper, diskettes, cartridges);
layoffs of employees.

Reduction of labor costs at the enterprise is possible due to the automation of work with documents, reducing the cost of information search.

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

E \u003d E r -E n * K p,

where Er - annual savings;

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

K n - capital costs for design and implementation, including the initial cost of the program.

The annual savings in Er is the sum of savings in operating costs and savings in connection with increased productivity of the user. Thus, we get:

E p \u003d (P1-P2) + ΔP p, (1)

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

ΔР p - savings from increasing the productivity of additional users.

CAPITAL COST CALCULATION 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 needs to be done to design a system, part of a system, or a task. Implementation is understood as a complex of works on putting the system into commercial operation with its possible modifications.

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

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

T 0 \u003d (3 * T min + 2 * T max) / 5 (2)

where T 0 is the expected duration of work;

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

The calculation data for the expected duration of work are given in the table.

Table 1

Table of duration of work at the design stage (example)

Name of works	Duration of work, days
Name of works		maximum
Development of technical specifications
Analysis of terms of reference
Literature study
Working in the source library
Acquaintance with the main stages of the thesis
Registration of TK
Algorithm development
Program improvements
Program debugging
Economic justification
Making an explanatory note
Execution of posters

Capital costs at the design stage K to are calculated by the formula:

K to \u003d C + Z p + M p + H (3),

where C is the initial cost of the software product;

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

M p - the cost of using computers at the stage of design and implementation;

H - overhead costs at the stage of design and implementation.

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

Z p \u003d Z p *T p * (l + A s / 100) * (l + A p / 100) (4)

where Z p is the salary of the developer at the design stage;

Z d - developer's daily wage at the design stage;

A c - percentage of contributions to social insurance;

And n is the percentage of premiums.

In general, the cost of machine time consists of the cost of processor time (when working with an object or absolute module) and the cost of display time. The calculation formula looks like:

M \u003d t d * C d + t p * C p (5)

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

t d and t p - respectively, the 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; taken as C p =0 and t p =0.

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

Overhead costs according to formula (2) are 80-120% of the salary of the personnel involved in the operation of the program.

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

Operating costs include:

content of information expenses;
maintenance of personnel for maintenance of a complex of technical means;
expenses for the operation of the program;
building maintenance costs;
other expenses.

STAFF COSTS

The costs for various types of employees are determined by the formula:

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

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

A c - percentage of social security contributions

A p - the average percentage of premiums for the year

PROGRAM OPERATION COSTS

The costs for the operation of the program consist of the costs of machine time and the costs of operating various accessories (paper, printer inks, etc.).

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

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

At the same time, it is possible to estimate similar costs before the implementation of the program and compare the obtained values. When implementing the program, the time of work with the same task is reduced, and this already results in savings.

OVERHEAD CALCULATIONS

The cost of operating accessories is determined by a simple calculation of the cost of purchasing them at wholesale (or free) prices.

OTHER EXPENSES

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

before the implementation of the program

P pr1 \u003d (Z + M 1 + H) * 0.03

after the implementation of the program

P pr2 \u003d (Z + M 2 + H) * 0.03

Thus, the operating costs are:

before the implementation of the program

P 1 \u003d Z + M 1 + H + P pr1

after the implementation of the program

P 2 \u003d 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 that was planned by the user to perform work of the j-type before the implementation of the program (hours).

table 2

User Work Table (example)

Type of work	Before auto-matization, min Fj	Saving time, min.	Increasing labor productivity P i (in %)
Information entry
Carrying out calculations
Preparing and printing reports
Data analysis and sampling

The savings associated with an increase in the productivity of the user P will be determined by the formula:

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

EXAMPLE

For a better understanding of the material, let us 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. As a means of automation, the software tool of the "1C company" - "1C: Enterprise Accounting 2.0" was chosen. We mean that a third-party organization implements the software tool. The cost of "1C: Accounting Enterprise 2.0" is 10,800 rubles.

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

As a result, the capital costs for implementation will be:

K = 10800 + 10000 = 20800 rub.

We calculate the cost of maintaining staff, based on the condition that the employee's salary is 50,000 rubles.

Z = 1 * 50000 * (1 + 34% / 100) = 67000 rub.

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

We calculate the savings due to an increase in 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.

User productivity savings:

P=67000*9= 603000 rub.

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 introduction 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 of 599,880 rubles per year!

CONCLUSION

Based on the results of calculating the economic efficiency of designing and implementing automation tools, it is immediately possible that this is beneficial. Although the benefits are indirect, they are usually noticeable in the medium and long term. The introduction of automation tools can lead to adjustments in 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 staff costs or to quickly develop a business with the same number of employees involved in information processing.

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

In the process of calculating economic efficiency, one property of automation must be taken into account. It consists in the following: the more money and time spent on automation, the higher the economic effect of implementation. This is explained quite simply: if you qualitatively approach the choice of a software product, thoroughly work out all business processes at the design and implementation stage, describe and debug everything, then in the future much less money will be spent on operating the program.

It is important to note that if one software tool automates various departments and employees, then the costs of organizing workflow between them are reduced. Both time and material costs are reduced.

Before choosing the best option for organizing economic activity, it is necessary to determine the criteria for evaluating economic efficiency indicators. How to do this, we will tell in this material.

You will learn:

What are the goals and objectives of assessing economic efficiency indicators.
What is the subject of analysis when choosing them.
What methods are used in the calculation.
How is the economic efficiency of production evaluated?
What methods can make the company more efficient.

Economic efficiency indicators- the main instruments for the implementation of economic strategies at all levels of economic activity (from a particular enterprise to the national economy).

They serve evaluation of the results and substantiation of the decisions made: where to invest, what and how much to produce, how to optimize resource costs, how to improve the pricing policy, and so on.

Cost Calculation Example

Economic efficiency performs a number of tasks:

regulates intraeconomic activity of enterprises;
forms producer/consumer relationships;
translates general economic benefits into the subjective interests of all participants in the economy.

Each economic entity, be it a state or an individual, is interested in obtaining the maximum possible benefits from the available resources. At the same time, each participant in the production or consumption of these goods seeks to maximize their benefits and minimize costs. That is, to act most efficiently and rationally.

Economic efficiency assessment

The same criterion for any economic activities (innovation, investment, improvement of the social sphere and management) is:

focus on achieving the desired result;
need for costs.

Criteria for evaluating economic efficiency are divided into types:

absolute (general);
relative (comparative);
temporary.

Absolute - characterize the magnitude of the effect. They are obtained by subtracting from the cost estimates of the results of an economic activity all the costs associated with its implementation.

These include the cost of funds and objects of labor, labor and other resources spent in the billing period.

They are necessary to evaluate and analyze the efficiency and overall economic results obtained in dynamics and over a certain time period at the micro and macro levels of the economy, as well as to compare across regions and enterprises.

For example, if the absolute indicator of economic efficiency is the profitability of farming, then the relative indicator is the effectiveness of economic activities in comparison with various factors.

When measured, profit can be calculated using the formula:

Pr \u003d PO - SP, Where:

BY- the volume of products (produced, sold) for a specific period;

joint venture- its cost.

The calculation of relative indicators is carried out by dividing the cost estimates of economic results by the total resource costs associated with their receipt:

EO = EE / ZS, Where:

EE– the value of the achieved economic effect;

AP- the cost of obtaining it.

During a crisis, a businessman may have the idea that the company is not up to growth now: the main thing is to maintain the volumes of last year.

However, the task of the commercial director is not to maintain, but to develop sales. A well-designed, and most importantly, realistic sales plan will help solve this problem.

To do this, it must be divided into three parts: strategic for a year, tactical for a month and individual for a manager for a week.

How to develop such a plan and achieve its implementation? Here is a step-by-step instruction from the editors of the Commercial Director magazine.

Sales Plan Templates

Economic effect and efficiency

The performance of the economic system is determined by many factors:

production efficiency;
public administration;
socio-economic development;
standard of living, education, healthcare;
business competitiveness.

One of the ways in which the performance of an economy is assessed is through social production, indicating not the growth rate of the volume of the production product, but the resource costs of achieving it.

Indicators of economic efficiency of production most fully characterize the economic activity of the state and the individual. When determining them, the efficiency of the entire state economy, each individual industry, territorial entity, foreign trade, the work of enterprises and each employee is taken into account.

They also determine how effective the process of creating value as a whole and its individual phases, such as distribution, exchange and level of consumption.

Methods for calculating economic efficiency indicators

Formula EE = Result / Cost- is basic. Therefore, when measuring the effectiveness of each factor of various business entities, the indicators of economic efficiency include:

the ratio of net production (profit) to the average value of current and fixed assets;
the level of profitability and payback of products and PF;
production of goods and services per monetary unit of expenditure;
relative savings in funds, materials, labor, payroll and others.

To measure the economic efficiency of production, such direct and inverse indicators are used, such as:

productivity, which is calculated by the ratio of the results obtained to labor costs (the reverse measure is labor intensity);
material yield calculated by the formula MO \u003d P / ZM, Where R- results, ZM- material costs. For this category, the inverse indicator will be material consumption ( M = ZM / R);
return on assets and capital intensity;
efficiency of investments and investments.

The most common indicator of economic efficiency is the ratio of the effect obtained from economic activity (national income or GDP) and the total costs to achieve it.

In macroeconomics, when determining efficiency, 2 indicators are used:

increase in the produced gross domestic product per capita;
its production per unit cost.

Due to the huge variety of factors affecting the final results, it is impossible to assess how effective this or that activity is, taking into account any one indicator. Therefore, in practical calculations, a system of interrelated indicators (both absolute and relative) is always used. Thanks to this, all important aspects of the functioning of an economic entity are assessed.

System of indicators of economic efficiency of production

According to the degree of filling, with which the results and costs are taken into account, the relative indicators characterizing economic efficiency are conditionally divided into 3 groups:

generalizing;
private;
integral.

In the first case, one or more types of effects and a number of resource costs are measured, which characterize how economically efficient enterprises, territorial entities, and national economies work as a whole. These figures serve as the basis for decision making aimed at change at any level of the economy.

In this group, the main indicators of the economic efficiency of the economy will be:

national income;
gross domestic product per capita;
generalized coefficient of economic efficiency;
labor productivity;
costs per 1 ruble of the product produced;
profit;
profitability of production and products.

For individual elements of production and economic activity, private indicators are used. They provide an opportunity to show the validity of the decision to improve the selected elements.

Thus, general indicators are the goal, and private indicators are a tool for performing calculations and analyzing efficiency.

In the table, some examples of two groups of indicators are given.

General indicators	private indicators.Usage efficiency:
personnel	funds	finance
The degree of satisfaction of market demand. Output of net products per unit of resources used. Costs per unit of product produced. Profit per unit of total costs. Profitability of the enterprise. Growth in production by increasing the intensity of production. Effect for the national economy from the use of a unit of production.	Growth rates of labor productivity. Growth of production due to increased productivity. Coefficient of use of working time. Labor intensity and wage intensity of a unit of production.	Total return on assets (due to the volume of production). Return on assets of the active part of the OF. Profitability of fixed assets. Capital intensity and material intensity of a unit of production. The coefficient of use of basic materials and raw materials.	Turnover of working capital. Profitability of working capital. Release of fixed assets in relative terms. Specific capital investments (per unit of increase in capacity or product). Return on investment. Payback period of invested funds.

When choosing indicators for assessing economic efficiency, one should be guided by the following requirements:

The number of evaluation characteristics is selected depending on the goals of the analysis.
The semantic meaning of each indicator should be perceived simply and clearly, without the possibility of ambiguous reading.
For any indicator, objective quantitative data based on statistics and accounting information should be presented. Moreover, both maximum and minimum values \u200b\u200bare required to be reflected in the digital range.
If generalizing indicators of economic efficiency are calculated, only cost indicators of results and costs are used, as well as their relative values (percentages, coefficients, indexations).
In the calculations of private indicators, in addition to cost, natural and labor measurement options can be used.

But first you need to solve 2 questions:

Decide on a way to translate various non-monetary parameters into income and expense (cost) meters of private indicators.
Establish algorithms for combining these heterogeneous cost values that in the product life cycle differ in place, time, content and relationship with the subject's production and economic interests into single indicators that generally determine a specific economic system.

Methods for optimizing economic efficiency indicators

It is impossible to demand that the indicators of the economic efficiency of an enterprise and the national economy completely coincide, just as it is impossible to assess the level of the national economy as a whole by simply summing up its parts.

Therefore, when choosing the optimal method for calculating efficiency, it is necessary to take into account the following significant points:

the nature of the program-target orientation of management decisions;
the required level of specification in the calculations;
comparison of the obtained estimates with the basic rate of economic efficiency;
the place of the planned economic event in the full period of circulation of products and the role of the expected results, costs in the sphere of economic interests of economic entities that participate in its implementation.

With all the variety of categories and types of economic decisions, practically only 2 fundamentally different optimization methods are implied:

To produce a larger volume of products and services at a fixed amount of resource costs. The fulfillment of this task requires an increase in labor productivity through technical and technological re-equipment of production, the introduction of innovations, the improvement of the qualifications and professionalism of workers, the use of better materials and raw materials. This situation is described by the formula: EN → max at W= const.
Reduce costs while maintaining the achieved volume of production of goods and services. Achieving such results is possible due to the economical use of resources, recycling, the introduction of resource-saving technologies, and a reduction in the number of personnel. WN → min at E =const.

There is also a combined efficiency improvement model that combines the main criteria of the first two options and additionally takes into account other optimization criteria (including natural ones): technical characteristics, effect speed, cash turnover and possible alternatives, sphere (industry) of activity, similar ratings from competitors, average industry values.

This situation is reflected by the following algorithm:

EN/ WN → max, Where N– number of the management decision option under consideration.

Conclusion

The choice of method is determined by each leader independently, taking into account the goals, potential capabilities of the enterprise and the market situation. As a rule, if the economy is growing and consumer demand is increasing, it will be appropriate to use the first method, and when there is a decline in production, the second.

However, with the duration of the crisis, it is more rational to deal with marketing to boost sales, change profile or reorganize the enterprise. And it is important to always adhere to the strategy of using one hundred percent of your own resources, even if their purpose changes.

What is the general formula for calculating efficiency?

Any expedient human activity is connected with the problem of efficiency. In any case, efficiency is determined by prudence, economic efficiency and is measured by the results obtained from each unit of the used resource (factor) of production.

The efficiency of production characterizes its effectiveness, which is reflected in the growth of the welfare of the country's population. Therefore, production efficiency can be defined as the optimal use of resources in relation to social needs.

Are the concepts of "effect" and "efficiency" identical?

To clarify the essence of the economic efficiency of production, determine its criteria and indicators, it is necessary to distinguish between the content of the concepts of "efficiency" and "effect".

Effect is an absolute value that indicates the achieved result of any process. The economic effect is the result of human labor that creates material wealth. Of course, the result itself is very important, but it is equally important to know what costs it is achieved.

Therefore, the commensurability of the effect and the cost of achieving it is the basis of economic efficiency.

In addition to the absolute magnitude of the effect, it is also necessary to know its relative magnitude, calculated by dividing the overall result (effect) by the resource costs that led to its receipt.

What is the difference between general and comparative economic efficiency? What indicators are used to evaluate them?

In accordance with these definitions, in practice, in economic calculations, a distinction is made between general (absolute) and comparative economic efficiency.

The overall (absolute) efficiency of costs and resources can be determined at all levels of management and is calculated as the ratio of the total value of the economic effect to certain types of costs of the main resources. Two indicators are widely used as generalizing performance indicators at the national economic level:

growth of produced gross domestic product (national income) per capita;
production of gross domestic product (national income) per 1 den. units (unit) costs.

The indicators used to determine the level of efficiency on the scale of the national economy, region, industry, slightly differ from the indicators used at the level of primary economic entities, and are of a private nature.

At the enterprise level, the system of indicators of overall economic efficiency includes indicators both by types of resources used and estimated ones.

The main estimated indicator of the company's activity is profit. Evaluated performance indicators traditionally include: product profitability; profitability of production assets; production for 1 hryvnia. costs, relative savings of fixed and working capital, as well as material, labor costs and wage fund.

Indicators of the overall economic efficiency of the resources used are indicators of the use of labor resources - production assets.

The indicators of the use of labor resources include:

Labor productivity is an indicator that expresses the ratio of the mass of products to the mass of living labor. Although this approach to determining labor productivity is very universal, there are differences in the calculations and indicators of labor productivity at the macro- and microeconomic levels.
If productivity is calculated on the scale of the national economy, then the annual gross domestic product or national income is usually taken as the result of labor and divided by the number of employees employed in the national economy (average annual number of employees), then at the level of an enterprise, firm, labor productivity is determined by dividing the gross income (proceeds) from the sale of the annual or monthly volume of manufactured products per average number of employees employed at the enterprise. The productivity of living labor accumulates the effect of the interaction of all factors of production. Therefore, labor productivity is an integral indicator of production efficiency.
The labor intensity of products is an indicator that is the inverse of labor productivity, determined by the ratio of the cost of working time to the output. Reducing labor intensity is the most important indicator of increasing labor productivity.
Capital-labor ratio is an indicator that characterizes the level of labor equipment. It is measured by the ratio of the balance (average annual) value of fixed assets (in comparable prices) to the cost of living labor (average annual number of employees).

Indicators of overall economic efficiency characterize the effectiveness of the choice of already implemented, past costs. With their help, the expediency of the costs incurred is determined, reserves for increasing the efficiency of production are identified. Such indicators are used in management and control activities.

In a market economy, indicators of comparative economic efficiency are widely used, with the help of which it is possible to determine the most cost-effective options for solving a particular economic problem.

Comparative economic efficiency is determined in the development and implementation of new technology, solving issues related to the production and use of interchangeable materials and products, designing the construction and reconstruction of existing enterprises, drawing up business plans, choosing schemes for organizing production in technological and scientific activities.

When determining comparative economic efficiency, the value of the economic effect is taken to be the savings obtained from reducing the cost of production; as costs - additional capital investments that caused these savings. Comparative economic efficiency is determined by choosing one of two or more options for solving a specific economic problem. It characterizes the advantages of one option compared to others.

When comparing the two options, a different ratio of the required capital investments and the level of production costs is possible. The option that is characterized by lower (or equal) capital investments and at the same time provides a lower cost of production, other things being equal, is recognized as economically viable.

Comparative economic efficiency is based on the analysis of marginal indicators and makes it possible to determine the effectiveness of decisions made in the future, in the future, to identify the best option for using resources.

When comparing options, it is necessary to use the reduced costs calculated for each of them.

The given costs for each option are the sum of capital investments and current costs (cost), reduced to a single dimension in accordance with the efficiency standard.

Those of them that turn out to be minimal in the calculation determine the most effective option.

Efficiency expresses the degree of effect and in the most general form is expressed by the formula:

where P - production results;

Z - the cost of obtaining this result.

It is difficult to apply the efficiency formula in practice for calculations, since the numerator and denominator of a fraction in most cases cannot be quantified and cannot be calculated in general units.

Most often, the results of economic activity are diverse and it is impossible to bring them into a single result, even using universal monetary meters. In some cases, the result can only be qualitative, not at all expressed in numerical form.

These are often social outcomes.

The problem of efficiency is always a problem of choice, for example, what to produce, what types of products, in what way, how to distribute them and how much resources to use.

The definition of efficiency is based on the principle of comparative advantage, which is the basis of the specialization of both countries in general and individual producers in particular, as well as the cornerstone of free trade (discovered by D. Ricardo).

It is due to the comparative advantage of using some resources over others that it is possible to determine the most efficient production option that provides the greatest difference between results and costs and to establish the opportunity cost of any resource.

Thus, efficiency can be defined in the same way as the ratio between the values of goods that are produced and the values of goods that had to be abandoned due to their greater opportunity cost.

Consequently, efficiency can be defined in two ways: firstly, as the ratio of the result of production to the costs of its implementation; secondly, as the ratio of the result of what was produced to what had to be abandoned when choosing an alternative.

How to Calculate Cost Efficiency

The stumbling block of the modern economy is its productivity, which is defined by the term economic efficiency. It can be applied both to the work of a single enterprise, and to the entire economic system as a whole.

How to determine economic efficiency

It is possible to calculate the economic efficiency of a certain type of production 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, which can be:

The main indicators of resource efficiency are:

Material return;
Labor productivity.

However, the level of labor efficiency also reflects the degree of economic efficiency on a national scale. Consider its cost using the example of 5 states:

Ireland - 56 thousand dollars;
Luxembourg - 55.6 thousand dollars;
Russia - 18 thousand dollars;
USA - 36.8 thousand dollars.

How to compete

The efficient operation of the economic system can only be achieved if the needs of all members of society are fully met through the use of a prescribed list of resources.

The most visible of all its indicators is competitiveness, which has been studied for two decades by leading economists within the framework of the project “Competitiveness. Global Review".

In 1999, they analyzed in detail all aspects of the economy of 59 countries whose products provided the demand of the world population by 95%. According to statistics, the implementation of a number of reforms in the 90s in Russia significantly reduced the established level of competitiveness of the state.

However, the analysis of doing business by 125 countries by experts from the World Economic Forum lifted Russia to 62nd place. India and China took 40th and 50th place in the ranking, and economically developed countries became its leaders.

Despite the fact that competitiveness is not able to shed light on the complex indicators of the economic efficiency of the state, its advantage is a complete and qualitative assessment of one of the aspects of production. The ability to outperform competitors expresses a country's potential in industries such as:

Production;
Science and technology;
Economy.

What is effective from the point of view of the economy

Economic efficiency is understood as the ratio of the efficiency of an enterprise to the amount of funds spent to achieve a certain result. It can be expressed:

In monetary terms;
In relative units.

The level of productive use of enterprise resources, or its profitability, can be calculated based on the ratio of profit to:

production costs;
Used capital.

Independent calculation of the profitability of the enterprise

The calculation of economic efficiency is made after determining the final result and relative costs. Let's try to do it ourselves in the following example. Suppose that the end result of the enterprise is the monthly release of a certain product in the amount of 3 million rubles. The direct costs of production are:

Employee payroll deductions.

If the rate of 10 of them is 20 thousand rubles, and the remaining 15 receive 30 thousand rubles each, then the total amount required for the payment of maintenance will be 650 thousand rubles. Taking into account the 30% tax, 195 thousand rubles come out.

The cost of packaging the product and the required raw materials is 100 thousand rubles.
Expenses for the needs of the enterprise - 80 thousand rubles.

The total amount of all costs amounted to 1,025,000 rubles

3000000 - 1025000 = 1975000.

Before us is a number that demonstrates the level of efficiency of the enterprise in monetary terms for one month. Based on this, let's move on to calculating the relative performance indicator. To do this, you need to divide the amount of all earned money by the amount of costs directed to production.

3000000/1025000 = 2,92

Subtract one

2.92 - 1 = 1.92 or 192%

The resulting percentage determines the efficiency of production.

Since the company is limited to the release of one product, it is necessary to take into account additional costs, which may be:

1. Salary of the management staff of the enterprise

Director - 70 thousand rubles;
Chief engineer - 60 thousand. rub.;
Chief accountant - 50 thousand. rub.;
Management team (10 people) - 35 thousand rubles;
Taxes - 159 thousand. rub.

2. Costs associated with:

Transportation - 50 thousand rubles;
Storage - 60 thousand rubles;
Unforeseen expenses - 70 thousand rubles.

Total: 869 thousand rubles, and the total amount of expenses is 1 million 894 thousand rubles.

The profitability of the enterprise, taking into account all costs, amounted to 58%

Economic effect and economic efficiency: calculation formula

Types of efficiency

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

Classic efficiency calculation

The general formula for calculating economic efficiency is as follows:

EkEf \u003d P / Z, where

ЕкЕф - economic efficiency;

P is the result obtained from investment;

Z - the costs incurred to achieve the result.

This formula can be used to calculate the cost-effectiveness 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 in the long run that are not included in the above formula.

Absolute Efficiency

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

EEabs \u003d (Ef1 - Ef0) / (I + K * Kn), where

EEabs - economic efficiency;

Ef1 - the overall result after the events;

Ef0 is the result before the events;

And - total costs;

K - capital investments for holding events;

Kn - standard coefficient.

Regulatory coefficient

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

Efficiency in the use of factors of production

To calculate the effectiveness of the use of each of these factors, their own methods are used. Some of them are based on the same principles.

B \u003d O / Z, where

B - production;

The labor intensity indicator is the reverse of the previous indicator and displays how much money needs to be spent on the personnel of the enterprise in order to produce one unit of output.

T \u003d W / O \u003d B-1 \u003d 1 / B, where

T - labor intensity;

B - production;

O - the volume of products manufactured at the enterprise;

Z - the costs incurred by the enterprise for labor resources.

The formula for calculating the economic efficiency for the company's workforce can be displayed as follows:

EEtr \u003d ((O1 * C - Z1) - (O0 * C - Z0)) / And, where

EEtr - economic efficiency for labor resources;

O1 - the volume of manufactured products after investment in personnel;

C - the price of products;

O0 - the volume of sales of products before investment in labor resources;

Fixed assets (PF)

Fo \u003d VP / Ss.g., where

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

Fo - return on assets;

Ss.y. - the cost of the OF in the calculation for 1 year on average.

The index of capital intensity is the inverse of the return on fixed assets. You can determine the value of the coefficient using several formulas.

Fe \u003d (Fo) -1 \u003d 1 / Fo, where

Fe - capital intensity;

Fo - return on assets.

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

Fe \u003d (Cs.g. / VP), where

Fe - capital intensity;

VP - the value of gross output in monetary terms;

Ss.y. - the average annual cost of fixed assets.

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

EEof \u003d ((O1 * C1 - Z1) - (O0 * C0 - Z0)) / And, where

EEof - economic efficiency for fixed assets;

О1 - the volume of manufactured products after investment in OF;

P1 - the price of products after investment;

P2 - the price of products before investing in fixed assets;

Z1 - the cost of production after the events;

O0 - the volume of sales of products before investment in fixed assets;

Z0 - the cost of production before the events.

Working capital (Ob. C.)

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

turnover ratio;
turnover period;
load factor WITH.

Turnover ratio C. Is the same as the return on assets for the OS. It is calculated according to the formula:

Kob \u003d RP / Sobs, where

Cob - turnover ratio;

The workload ratio is the inverse of the turnover ratio:

Kz \u003d (Kob) -1 \u003d 1 / Kob \u003d Sobs / RP, where

Kz - load factor;

Cob - turnover ratio;

RP - goods sold by the company in monetary terms;

Sobs - the average amount of the balance. WITH.

The turnover period is the number of days that is necessary for working capital to make one complete turnover, calculated as follows:

Tob \u003d D / Kob \u003d D * Sobs / RP, where

Tob - turnover time;

D - the number of days of the analyzed period;

Cob - turnover ratio;

RP - goods sold by the company in monetary terms;

Sobs - the average amount of the balance. WITH.

The formula for calculating the economic efficiency of the proposed measures to improve the use of working capital is based not so much on additional profit, but on cost reduction.

EEobs \u003d Ey / And, where

EEobs - economic efficiency of working capital;

Ey - conditional savings of working capital;

I is the size of the investment.

Economic effect

The formulas for calculating economic efficiency and economic effect are widely used among companies that make short-term cash injections to improve certain aspects of their activities. The formula for its calculation is as follows:

Eph \u003d D - I * K, where

Ef - economic effect;

D - income or savings from events;

I - the cost of events;

Kn - standard coefficient.

Advertising effectiveness

EEP \u003d (VD1 - VD0) / And, where

Economic efficiency of the company

The main indicator in the work of the company is net profit, the part of the revenue that remains after all costs are deducted and all taxes are paid. There is no point in increasing revenues if costs increase at the same or even greater rate.

Thus, the classical calculation of economic efficiency cannot always show how the proposed measures will eventually affect the final result.

This is due to the fact that it is calculated as the ratio of the result to the costs only to achieve it.

In cases where the result is gross income, the economic efficiency indicator is not accurate, as it does not take into account the possible increase in production costs.

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

EEP \u003d (CHP1 - CHP0) / And, where

EEP - economic efficiency of the enterprise;

NP1 - net profit after investment;

NH0 - net profit before investment.

Long-term investment project

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

PTS = (CF / (1 + p)1) + (CF / (1 + p)2) + (CF / (1 + p)3) + ... + (CF / (1 + p)n), where

NPV - net present value;

CF is the flow of payments (the difference between income and expenses);

p - calculation percentage;

n is the term of the investment project.

Economic efficiency formula

The base of economic efficiency is the ratio of the effect and the costs of achieving it. But in addition to the absolute magnitude of the effect, it is important to determine its relative magnitude, which can be calculated by the ratio of the overall result (effect) to the resource costs that led to its receipt.

In practice, the economic efficiency formula is difficult to use, since the numerator and denominator for its calculation most often cannot be measured quantitatively. This is due to the diversity of economic activity, which is easier to express in qualitative terms than in quantitative ones.

What is the general formula for calculating efficiency

Labor productivity is an indicator that expresses the ratio of the mass of products to the mass of living labor.
Although this approach to determining labor productivity is very universal, there are differences in the calculations and indicators of labor productivity at the macro- and microeconomic levels.
If productivity is calculated on the scale of the national economy, then the annual gross domestic product or national income is usually taken as the result of labor and divided by the number of employees employed in the national economy (average annual number of employees), then at the level of an enterprise, firm, labor productivity is determined by dividing the gross income (proceeds) from the sale of the annual or monthly volume of manufactured products per average number of employees employed at the enterprise. The productivity of living labor accumulates the effect of the interaction of all factors of production. Therefore, labor productivity is an integral indicator of production efficiency.
The labor intensity of products is an indicator that is the inverse of labor productivity, determined by the ratio of the cost of working time to the output. Reducing labor intensity is the most important indicator of increasing labor productivity.
Capital-labor ratio is an indicator that characterizes the level of labor equipment. It is measured by the ratio of the balance (average annual) value of fixed assets (in comparable prices) to the cost of living labor (average annual number of employees).

Effect is an absolute value that indicates the achieved result of any process. The economic effect is the result of human labor that creates wealth. Of course, the result itself is very important, but it is equally important to know what costs it is achieved. Therefore, the commensurability of the effect and the cost of achieving it is the basis of economic efficiency. In addition to the absolute magnitude of the effect, it is also necessary to know its relative magnitude, calculated by dividing the overall result (effect) by the resource costs that led to its receipt.

How to Calculate Cost Efficiency

Definition of economic effect shows how advantageous it is to carry out one or another action by the enterprise. The indicators are measured as a result of the difference between the profits from the activities of the enterprise and the costs spent on its implementation. Economic detection effect important in the implementation of the investment plan.

The introduction of something new or a metamorphosis of special technology in production is carried out in order to achieve a certain result. Performance can be measured with the help of special indicators. Among them is the economic efficiency .

How to calculate the effectiveness of a marketing campaign

For the sake of attracting new guests, it is possible to “give up” the average bill and cost for a while. Yes, the check can go down, and the cost can go up. But if you are sure that new guests will actually come to the restaurant as a result of the promotion, then this is a normal and even healthy situation.

It is not necessary and even dangerous to strive to increase the average check now. Expensive offers and additional sales during a crisis will only scare away. 90% of the efforts should be focused on keeping the old guest and attracting new customers to increase the number of transactions. In the arsenal of a competent restaurateur, now there should be mainly "attractive" and "return" promotions.

Calculation of KPI in Excel examples and formulas

The goal is to provide a product sales plan in the amount of 500,000 rubles per month. The key indicator is the sales plan. Measurement system: actual sales amount / planned sales amount.
The goal is to increase the amount of shipment in the period by 20%. The key indicator is the average shipment amount. Measuring system: actual average shipment / planned average shipment.
The goal is to increase the number of customers by 15% in a certain region. The key indicator is the number of customers in the enterprise database. Measurement system: actual number of clients / planned number of clients.

The stimulating factor in the KPI motivation system is monetary reward. It can be received by the employee who completed the task assigned to him. The amount of bonus / bonus depends on the result of a particular employee in the reporting period. The amount of remuneration may be fixed or expressed as a percentage of salary.

The formula for calculating the profitability of an enterprise

In general terms, profitability shows how many rubles (kopecks) of profit one ruble invested in assets or resources will bring. For the profitability of sales, the formula reads as follows: how many kopecks of profit are contained in one ruble of revenue. Measured as a percentage, this indicator reflects the effectiveness of the activity.

The denominator is the indicator whose profitability needs to be calculated. The indicator is always in value terms. For example, to find the return on sales (ROTR), that is, the denominator should be an indicator of sales in value terms - this is revenue (TR - totalrevenue). Revenue is found as the product of price (P - price) and sales volume (Q - quantity). TR=P*Q.

Profitability of sales

Some entrepreneurs are deluded into thinking that return on sales represents the return on investment. It is not right. The profitability ratio of sales allows you to determine what amount of money in the volume of products sold is the profit of the enterprise minus tax and related payments.

This profitability indicator shows the profitability solely from the sales process itself. That is how much the cost of the goods pays for the costs of the production process of the goods/services (purchase of the necessary components, use of energy and human resources, etc.).

Sales performance analysis

From a practical point of view, the comparative analysis of performance indicators for individual periods is of the greatest importance. This is a simple but effective tool for studying the trends in the internal development of the company, which is of interest not only to the management and current owners of the enterprise, but also to potential investors and creditors.

The basic sequence of indices demonstrates the dynamics of the calculated indicator relative to a fixed (base) period, most often set at the beginning of a year or month.
With a chain sequence, the indicator of the previous period relative to the calculated one is taken as the base value.

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How to calculate the effectiveness of personnel and justify the cost of it. Calculation of the economic effect from the introduction of an automation system How to calculate the efficiency of an enterprise

Types of efficiency

Classic efficiency calculation

Absolute Efficiency

Regulatory coefficient

Efficiency in the use of factors of production

Staff efficiency

Fixed assets (PF)

Working capital (Ob. C.)

Economic effect

Advertising effectiveness

Economic efficiency of the company

Long-term investment project

Align metrics with corporate strategy and company business model

First, we measure how much production is produced per employee and per 1 ruble payroll

How to Calculate the Performance of Individual Employees

We calculate productivity for previous periods - quarters or six months

Having data for the current and previous periods, we compare them and identify the dynamics

Eliminate seasonality and identify real trends

Analyzing indicators and dynamics

Follow the four rules to make your calculations and conclusions look the most convincing

Map out an action plan: what to do to fix problems

How, using economic analysis, to prevent the reduction in the number of hiring managers

You will learn:

Economic efficiency assessment

Economic effect and efficiency

Methods for calculating economic efficiency indicators

System of indicators of economic efficiency of production

Methods for optimizing economic efficiency indicators

Conclusion

What is the general formula for calculating efficiency?

Are the concepts of "effect" and "efficiency" identical?

What is the difference between general and comparative economic efficiency? What indicators are used to evaluate them?

How to Calculate Cost Efficiency

How to determine economic efficiency

How to compete

What is effective from the point of view of the economy

Independent calculation of the profitability of the enterprise

Economic effect and economic efficiency: calculation formula

Types of efficiency

Classic efficiency calculation

Absolute Efficiency

Regulatory coefficient

Efficiency in the use of factors of production

Fixed assets (PF)

Working capital (Ob. C.)

Economic effect

Advertising effectiveness

Economic efficiency of the company

Long-term investment project

Economic efficiency formula

What is the general formula for calculating efficiency

How to Calculate Cost Efficiency

How to calculate the effectiveness of a marketing campaign

Calculation of KPI in Excel examples and formulas

The formula for calculating the profitability of an enterprise

Profitability of sales

Sales performance analysis