House, design, repair, decor. Yard and garden. Do it yourself

The effect indicator determines all positive results achieved when using the software product. Profit from the use of a software product for the year of operation, rub., Is determined by the formula

where is the valuation of the results of the application of the software product during the year, rubles;

Cost valuation of costs when using a software product for a year, rub.

The flow of funds due to the use of the software product e, rubles, during the year it can be:

where - the cost of manual processing of information, rub.;

Costs of automated processing of information, rub.;

An additional economic effect associated with a decrease in the number of used forms used, the release of working time, etc., rubles.

This product is used by sellers of autosalon-consultants. Salary seller-consultant - 15,000 rubles., Premial fund (additional s / n) - 0 from the salaries, the number of working days in the month is 24 days, the duration of the working day is 8 hours. Then, the price of one hour of the seller-consultant, rub. / h, will be:

In the course of the study, it was revealed that the total costs of time for manual processing of information per month, h, are made up, and the total costs of automated information processing -

Annual costs (costs for 12 months) Seller consultant, with manual processing of information calculated by the formula:

Annual costs (costs for 12 months) Seller consultant with automated processing of information calculated by the formula:

• (rub.) (1.9)
• (rub.) (1.10)

Consequently, the annual effect of the introduction of a software product, even without taking into account the additional economic effect (EDOP \u003d 0), on the basis of formula (1.8.), It will turn out to be equal to:

(rub.) (1.1.)

Operating costs When using the software product consist of electricity costs, maintenance, current repair of computing equipment and costs for depreciation of computing equipment.

Based on formula (1.1.) For a personal computer of the seller-consultant for 12 months, electricity costs at a power consumption of a laptop \u003d 0.15 kW will be:

(rub.) (1.1.)

Balance value of computing technology 21,000 rubles. Then, for the personal laptop of the seller-consultant for 12 months, maintenance costs and current repairs are calculated by the formula:

where is the balance of computing equipment, rubles;

The rate of deductions for repairs;

• - Annual Fund of Operation of Computing Technology (\u003d 2112 h);
• - The working time fund when creating a software product.

The working time fund when creating a software product TB, h, can be determined by the formula:

where is the coefficient that takes into account the costs of time for preventive work ().

Thus, maintenance costs and current repairs will be:

Costs for depreciation of computing equipment according to formula (1.5) will be

Then, operational costs when using the software product will be:

Profit from the use of the software product for the year calculation by formula (1.7):

Thus, we have the following cash flow:

• 0 step (investment) - 16800,77 rub.;
• 1 step-37497,6 rub.;
• 2 step -37497,6 rub.;
• 3 Step-37497,6 rub.;

Clean discounted income, rub., From using the software product, we define the formula:

where - the estimated period, year;

• - Profit from the use of software for the K-th year of its operation, rub.;
• - Discount rate,%;
• - Investments in the introduction of a software product, rub.

Consequently, ChDD, rub., For n \u003d 3, i.e. for three years of using the software product (term to moral aging of the configuration under consideration) at the rate of discount E \u003d 20% in accordance with formula (1.13) will be:

We come to the conclusion that Chdd? Positive, i.e. the project is effective.

Calculate the payback period of the project. Playback period of the project, year, we will find by the formula

where - the maximum number of years since the start of operation of the software product during which the amount of income from its use did not exceed the amount of investment in the implementation of the software product;

The magnitudes of the (discounted) annual effects for the j-th year, rubles, which has passed since the start of operation of the software product calculated by formula (1.13) during substitution of the discount rate \u003d 20%.

The value of the reduced (discounted) annual effect for the first year of the estimated period by formula (1.13) is equal to:

what is more investment values \u200b\u200b(k \u003d 16800,77 rubles).

Then, in formula (1.14) we have n \u003d 0 and payback period will be

years or 6 months and 25 days

In the process of analyzing the economic justification for the development of the "Motor Show" application, the profitability of development (Table 8) was economically substantiated.

Table 8 - Indicators of the economic efficiency of the project

Given the data of all considered indicators, it is safe to approve the appropriateness of the implementation of this software development and its use at the enterprise.

Calculation of economic efficiency is an important step in the design of the information system.

The active methodology for determining the economic efficiency of the information system is established that the main indicator that determines the economic feasibility of the cost of creating an information system is an annual economic effect.

An economic effectiveness of economic efficiency is the coefficient of economic efficiency of capital investments, that is, the payback period.

The economic effect is calculated using the following formula (4.1):

- annual savings;

TO - one-time capital expenditures for the creation and implementation of the program;

- a one-time regulatory cost economic efficiency coefficient (
=0,12….0,15);

- The current costs associated with the operation of the information system.

The payback period of capital investments is calculated by formula (4.2)

where: TO - capital investments in the introduction of the information system;

- annual savings.

Calculation of the economic effect.

Calculate the components of the formula - the capital costs, the current costs associated with the operation of information systems, the annual economy.

To find the capital costs of creating and implementing the program, we use the formula (4.3):

where:
- Capital costs of equipment;

- Capital installation costs.

- Cost of software development.

Capital costs of installation in our case are not taken into account.

It is necessary to purchase equipment and provision. The indicators used in the calculations are provided in Table 4.1

Table 4.1 - costs for purchased equipment and provision.

Based on the data in Table 4.1, it follows that capital costs will be:

tenge.

The cost of developing software CP is consigned from:

The main salary of the programmer's engineer - s osn (tenge);

Additional salary Z. dop(tenge);

Social deductions with soc. need. (tenge);

Electricity costs with e / E.(tenge).

Thus, the cost of software development is calculated by formula (4.4):

To calculate Z. osn - The main salary of the engineer - a programmer must be borne in mind that at the stage of analysis and designing, the analyst is engaged in the development. Required qualifications: Higher education, first or top category. The discharge of a single tariff mesh, according to - 14 (tariff coefficient 2.25).

At the encoding stage, testing and debugging - a programmer engineer. The discharge according to the Unified Tariff Mesh, 9 (tariff coefficient 1.78). To fulfill the task, the company allocated analytics and programmer engineer in one person.

For this type of work, a timeless payment form is used. As a basis for calculating wages, we use a single tariff grid, which included the entire catalog of existing professions and posts on discharges. The assignment of workers to a qualifying and official group is based on the grid on the complexity of their labor.

The size of the official salary is calculated by formula (4.5).

MZP - minimum wages (from 01/01/2011 \u003d 15,999 tng.);

TOtar - The tariff coefficient is established in accordance with the RK.

From previous calculations, you can calculate the hourly payment of each stage. The task, the development of the algorithm and the database structure is engaged in the analyst. Writing a program, debugging and preparing program documentation - a programmer. Since the engineer will execute all the work, then each stage will be calculated by the hour. Hourly pay, based on the fact that the work week on the company (5 days) and 8-hour working days. Working days in a month average 21. It turns out 168 working hours per month. From here, we calculate the payment for an hour:

The calculation of the wage foundation is presented in Table 4.2

Table 4.2 - Calculation of the wage Fund

Social needs are accepted in the amount of 13% of the main and additional wages of formula (4.6):

where, P is the power consumed by the computer during operation equal to 0.45 (kW);

T slave - computer time (304 hours - writing program, debugging, preparation of software documentation);

C E is the cost of kilowatt electricity at the moment (9.6 tenge per kW).

Consumption of funds for payment of electricity:

The cost of development of salary software will be 74657.08 tenge.

To the capital costs of creating and implementing a program according to formula (4.3) will be:

where: p - the number of equipment;

- nominal essence of equipment (kW \u003d 0.15);

- Annual equipment of the equipment (2920 hours);

- the utility coefficient of action (
).

By the above formula, we obtain the following:

where:
- The amount of energy consumed:

- the cost of one kW / hour (
KW / hour)

Calculate depreciation costs by formula (4.11):

where:

- the rate of depreciation on equipment;

- Capital costs of equipment

So, current costs are equal:

where:
- costs of depreciation of the equipment used;

- costs for the current repair and maintenance of equipment;

- Electricity costs.

Calculation of efficiency from the implementation of the program.

Before the introduction of an information system for designing one order was spent 30 minutes. After the introduction of the information system, the time has decreased to the processing for 10 minutes.

The average cost of 1 application is 10,058 tons.

The work day manager is eight hours, or 480 minutes. A day before the implementation of the software manager issued:

480/30 \u003d 16 applications / day;

After deployment:

480/20 \u003d 24 applications / day;

Let's calculate the difference in the number of applications made by the manager before implementing the software and after the year.

16 * 255 \u003d 4080 applications / day;

24 * 255 \u003d 6 120 applications / day.

A day after the implementation of the software project, time savings is:

16 * 20 min \u003d 320 min;

480-320 \u003d 160 min, or 2.7 hours.

After introducing the manager, more free time appeared, which he can take another work. Or, when available orders, have time to place orders for the day.

Calculate efficiency, provided if another per day permanently design more.

In the year 255 business days. For the year will be performed on 255 applications more.

Calculate annual savings.

The difference in the amount of sales will be

255 * 10 058 \u003d 2564790 TN / year;

The approximate profitability of one order is 27%. Annual economy will be:

E.year\u003d 2564790 * 27% \u003d 692493.3 tn / year;

Payback period: T OK. \u003d K / g. \u003d 194 657.08 / 692493,3 \u003d 0.28, which is about 3.5 months.

If you take into account that orders come as demand is increasing, the number of annual economy is not an absolute value. After all, we cannot say that orders will always be, and in your free time, which will appear at the manager after the introduction of the software product, it will place orders.

The economic effect will be:

The total effect shows how time the cost of developing and implementing the information system will occur.

1. To study theoretical aspects and identify the nature of the "Calculation of the economic effect from the development and implementation of a software product"

2. Taking into account the fact that the automation process was applied to the manual operation of the average employee were retrieved the following benefits: the search process of the necessary record has become more economical in time.

Analyzing the calculations of economic efficiency, it can be concluded that this project is economical, and its implementation is beneficial for the enterprise.

One of the problems of determining the effectiveness of the system-wide and office software (software) is the choice of the assessment methodology. In the classical literature devoted to the issue of evaluating efficiency, it is calculated by the formula:

Costs are cumulative purchase costs, installation and configuration, support and support, as well as costs associated with equipment, during maintenance or troubleshooting.

The effect is the effect achieved when implementing software. However, due to the specifics of the use of a system-wide and office software to determine the direct effect of their implementation (in temporary or financial indicators) is difficult. As a result, the task of choosing a method of assessment is arising, all of which can be divided into:

• 1. Personal methods. The assessment is not made on the basis of measuring the final product or result, but on the basis of resources spent or forces.
• 2. Methods for evaluating the direct result. The technique evaluates a direct measurable result, for example, a decrease in the cost of ownership, an increase in system functionality, a decrease in labor costs, or the appearance of a side product of the main workforce.
• 3. Methods based on the evaluation of the ideality of the process. Such techniques are based on static or dynamic comparative algorithms. The base indicator is selected object of the system under consideration, then an informational system is considered to be ideal with the best costs for the cost indicators per unit of exit. Comparison base approaches are also popular with an alternative solution.
• 4. Qualimetric approaches. Such techniques comprehensively consider the information system, organize its measurement and processed the results obtained by statistical, sociological and / or expert methods.

Cost estimate methods.

Boiler method. The method is based on determining the ratio of investment in software, including the introduction and maintenance, with the size of the enterprise and the directions of its business. Often, this ratio is given in the form of a maximum permissible volume of investments in relation to the annual turnover of the company, for example, not more than 1% for small companies and no more than 3% for large ones.

Functional point method. This method is used to approximate the cost of creating and implementing an information system (IP) depending on user requirements. Each such requirement is estimated both on the difficulty scale (light, medium and difficult) and on the scale of importance for the user. Requirements are represented as a vector (functional point) in multidimensional space. Next, in accordance with the "Compactness" hypothesis, it is assumed that the closer the functional points of the projects to each other in the space of requirements, the parameters, including efficiency, are more similar. Accordingly, in the base of previously implemented projects, this whose functional point is closest to the projected IP, and it is assumed that their effectiveness is as close as possible.

Total Cost of Ownership (TSO - the cumulative cost of ownership). This method involves a quantitative assessment on the implementation and maintenance of software, calculated by the formula:

where: - an assessment of the integrated cost of the project at the time; E is a discount rate reflecting the temporary nature of financial resources; - the discounted amount of actually produced integral costs at the time; T - the period of the life cycle of the system; - assessment of integral costs for the project in the period t.

The TSO model allows you to deal with the structure of spending related to the IP, and opens up broad prospects for their reduction, also contributes to the identification of current problems, provides constant feedback in cost management.

Methods for estimating direct result.

Consumer Index (Customer Index). This method implies an assessment of the results of implementation of the software in the form of a set of indices, reflecting positive changes in the company's work (increasing income, cost reduction, increase in revolutions, increasing the client base, etc.).

Applied Information Economics (AIE - Applied Information Economics) - The methodology is similar to the consumer index, but in contrast to it also implies an assessment of various subjective indicators, for example, simplicity of working with the system, customer satisfaction, etc.

Economic Value Sourced (EVS - Source of Economic Cost). It is an assessment of what benefit the company benefits when it is used is estimated at four indicators: increasing income, improving labor productivity, reducing product release time, risk reduction.

Economic Value Added (EVA - Economic added value). This technique involves defining the effect as actual profit from the use of software, which is equal to the net operating profit for a minus capital value. With regard to IT projects EVA means that:

• · When using capital in IT projects, it is necessary to take into account its value, it is necessary to pay for it as well as for workers' work;
• · It is assumed that IT professionals sell their services to other market rates.

This allows you to consider IT as a profit center, not cost, while clearly displaying how income increases.

Methods based on the ideality of the process.

These methods are based on comparing the results of implementation of software with already existing good (ideal) examples. And it is assumed, the closer we are approaching these examples, the higher the effectiveness of the software being introduced. These methods include:

Middle-wide results. In this case, the assessment of the performance of implementation of software is carried out compared with the average industry results. These results are usually listed in open publications and marketing materials.

Gartner Measurement (Garter Measurement). According to this method, efficiency determines how this information system meets the needs of the user. At the same time, the orientation is not only on the internal possibilities of the system, but also on the subjective opinion of customers and objective data of various embodiments. For this, such criteria as the time spent on the system setup, implemented by functionality, the average number of users per server, the average and peak number of transactions per unit of time, the cost of one transaction, the average and peak time of the system, used, the cost of learning, cost Infrastructure information system per user. Based on this study, a specific embodiment is estimated, while it is compared with others (previously implemented). And on the basis of the analysis, recommendations are given to improving the work of the information system, the selection of optimal software configuration, according to the most effective training methods for this client, to integrate information systems with other customer systems.

RETURN OF INVESTMENT (ROI - return on investment). The essence of the methodology is to choose a typical project for a company that is optimal in terms of the timing of the return on investment in software.

Qualimetric methods.

Total Economic Impact (TEI - model of the cumulative economic effect). As the cost component of this method, the TSO model is used, and the effect is calculated based on the following factors:

• · Benefits. Comparison of labor organization options existing and in the projected information system (as it was - as it will). Evaluation of differences and comparison of results with the objectives of the project allows you to determine the advantages or disadvantages of the new information system.
• · Flexibility. The flexibility of the information system is estimated from the point of view of its expansion, as well as its adaptability to new conditions. One of the guarantors of flexibility is the use of standardized and unified solutions, as well as the well-thought-out architecture of the information system.
• · Risk. It is implied by the likelihood of financial losses when investing in IT.

Balanced Scorecard (BSC is a balanced system of indicators). This is a system of strategic management of the organization based on measuring and evaluating its effectiveness through the use of a comprehensive function, including a set of indicators that take into account all aspects of the Company's activities (financial, marketing, etc.). These indicators are usually referred to:

• · Critical success factors (CRITICAL FACTORS OF SUCCESS, CFS) - strategic indicators: finance, customers, internal business processes, training and growth;
• · Key Performance Indicators, KPI, including the company's performance achieved.

The composition and the number of balanced indicators are determined on the basis of the specifics of each company.

The choice of the method of evaluating system-wide and office software

When choosing a method for evaluating the effectiveness of a system-wide and office software, it is necessary to take into account the following factors:

• · Evaluation, both effect and cost-effective efficiency; The ability to determine the effect in relation to the system-wide and office software; (Ability to evaluate financial and temporal indicators, such as labor productivity, reducing the cost of products, etc.)
• · The ability to define indicators without a deep survey of the organization's business processes This survey is very expensive and time consuming. And, as a rule, it is necessary only for specialized software;
• · The versatility of the technique is determined by the universality of the parameters and the strength of their influence (when changing) on \u200b\u200bthe calculation algorithm.

Table. 1. Results of the use of various methods

Only two assessment methods comply with all listed factors: this is Gartner Measurement and TEI.

The feature of the Gartner Measurement method to evaluate effectiveness is the need for a large and detailed database (database) of previously executed installations. What makes it use very difficult.

As for the TEI method, its use to evaluate effectiveness does not need a large database, and the use of the TSO model as the cost component of this method allows you to fully understand the structure of costs related to software. The effect is calculated on the basis of additional factors that allow you to determine the advantages or disadvantages of the new information system, evaluate the flexibility of the new IP, as well as take into account possible financial risks in the introduction of a new IP. All this allows to obtain a fairly accurate estimate and makes the TEI method optimal for calculating the effectiveness of the system-wide and office software.

An example of calculating the efficiency of using the TEI method.

The above it was stated that in order to effectively select systemic and office software, it is necessary first of all to take into account the type of enterprise for which effectiveness is satisfied. The TEI method was selected as the effectiveness assessment methodology - Total Economic Impact (cumulative economic effect).

This method uses the TSO model as the cost component, which allows you to understand in detail in the structure of costs associated with software. The effect is calculated on the basis of additional factors that allow you to determine the advantages or disadvantages of the new information system, evaluate the flexibility of the new IP, as well as take into account possible financial risks in the introduction of a new IP. All this allows you to get a fairly accurate assessment and makes the TEI method optimal to calculate the effectiveness of systemic and office software.

TSO calculation technique.

Total Cost of Ownership (TSO - the cumulative cost of ownership). This method implies a quantitative assessment of the implementation and maintenance of software.

In general, to calculate TSO information systems, it is necessary to take into account such indicators such as the cost of the computer, the cost of software, the cost of installation, the cost of support and maintenance, as well as the cost of losses arising due to errors in the operation of systems:

It should be borne in mind that these costs have different deadlines for use: the average service life of the computer is 4-5 years, for this indicator depends on the type and type of license, but on average it is 3-4 years. Accordingly, for calculating TCO, these indicators must be brought to a single calculated period (in Russia it is usually calculated for one year). Then the cost of equipment costs will be carried out by the formula:

When calculating the cost of software, it is necessary to consider the type of license chosen by the customer: buying a box version, subscription, rent, leasing, free (in the case of free software). In this case, the calculation is carried out according to the formulas offered by vendors. At the same time, in the case when the license provides for the period of operation, more calculated, it is necessary, as in the case of the value of the computer, use the value given to the estimated period.

The cost of installation is calculated by the formula:

where ZSP is the cost of 1 hour of the specialist, which are determined by the conditions of a particular region; BP_UST - installation time of one copy of software; Nc - the number of copies installed; period - the estimated period of operation; KNAD - the coefficient that determines the average number of reinstallations of this one for 1 year (is determined by empirically for each specific type of software). At the same time, it is possible to reduce the number of copies installed, as well as the required reinstallations through the use of a specialized software that implements automatic deployment from images and backups.

The cost of support is calculated by the formula:

Support price, usually defined for 1 year. The support price depends on both the type of selected software and the form of its support and the region. At the same time, the customer has the ability to choose a method of support: on its own and through outsourcing. In the first case, in addition to the vendor required by Vendor, the Customer is borne by the cost of maintaining its own IT service, mainly determined by the salary specialists working in the department. This salary is determined by the type of software with which experts, their qualifications, and regional factors can work. The costs of outsourcing are determined by the service agreement with the chosen organization. At the same time, it is also necessary to take into account that specialists are usually working specialists in such organizations than in IT services of enterprises. This is determined by the fact that the company's specialized companies can pay a large salary to the relevant specialists, which is associated with a large amount of work performed.

The losses associated with the inoperability of the acquired software are theoretically calculated by the formula:

where: the price of losses is the missed profit of the enterprise, in one hour of the inoperability of the system; T_VESTANT - the time required to restore the performance of a particular type of software, T_-ignition - average waiting time, from the moment of faults before the arrival of the specialist; period - the estimated period of operation; KNAD - the coefficient that determines the average number of faults in one year. The value of this indicator also depends on the type of support chosen by the enterprise: if the outsourcing scheme is selected, it leads to an increase in the waiting time (compared to the internal IT service of the enterprise), but at the same time the time to eliminate, as a rule, decreases. The main problem when calculating losses is the practical inability to assess the missed profit. Therefore, this component is advisable to allocate from TSO to a separate time indicator - "Loss time".

Methods of choice.

In addition to TSO, the TEI method implies an assessment of the compliance of the applied specialists that are selected according to the requirements of the customer. To identify such requirements, appropriate research was carried out through "Kano's analysis", as a result of interviewing organizations, the basic requirements for users to the system-wide and office software were allocated. As a result, it turned out that custom requirements for software from various types were almost the same:

• · Acquaintance by.
• · Interface convenience.
• · Easy to use.
• · The speed of work.
• · Stability of work.

For medium and large enterprises, the presence of administrative requirements, which determine the convenience of installing and configuring software, namely:

• · The speed of deployment.
• · The possibility of remote administration.
• · Ability to automatic installation.

The importance of these requirements is due to a large role that system administrators play in the management of information systems by enterprises.

To assess the importance of factors, the method of "direct assessment" was used, where users and administrators of each type of enterprise were asked to evaluate them on a scale from 1 to 10. Based on polls and data obtained, you can build a "importance" table for each type of enterprise. The survey results for each type of enterprise are presented in tables:

Table. 2. Organization with 1 computer

Table. 3. Microenterprise

Table. 4. Small enterprise

Table. 5. Small average enterprise

Due to the fact that the indicators for each type of firm are reliable, this allows you to recommend them when choosing software depending on the type of enterprise.

As a result of the study, it becomes possible to create a procedure for choosing software for a particular type of enterprise. Most presented user and administrative indicators (with the exception of interface dating) depend solely on the characteristics of this software, and accordingly, they can be detected during a special study before the customer arrival. Such indicators as TSO and loss time, as well as the acquaintance of the interface is detected using the customer's short survey. In the same way, the factors of the importance of each criterion are detected through the definition of the type of customer's company. The information obtained is sufficient to assess the effectiveness of various options for a particular enterprise, for example using the electre method. To use this method, you must apply to the calculation table of the previously obtained data. The table will have the following form:

WHERE Option 1, option 2 ... - Accordingly, the proposed set of system-wide and office software, TSO - the cumulative costs of software, in the factory - the loss time. PF devoted custom factors (for each type of enterprise are given in the "Table of Importance").

The ELECTER method is aimed at a multi-criteria selection of solutions from a plurality of specified alternatives based on the assessment of the coefficient of consent and disagreement with statements about the preference of one alternative over the rest. Alternatively, in our cases, specific types of system-wide and office software are used.

The presented methodology allows, without a deep study of the structure and business processes of the enterprise, to propose the most effective version of systemic and office software, both taking into account the costs of its acquisition and customary requirements.

The problem of assessing the economic efficiency of information systems and technologies was and remains relevant. In the regulatory document GOST 34.003-90 "Information technology. Set of standards for automated systems. The terms and definitions "are given the following definition of efficiency (efficiency) of an automated system (AC):" The effectiveness of the automated control system (ACS) is an AU property characterized by the degree of achievement of the goals set by creating it.

There are various types of efficiency as: Economic, technical, social, etc. To assess the effectiveness, indicators (meters or characteristics) are used.

In another regulatory document - GOST 24.702-85 "Efficiency of automated control systems" it is indicated that the calculation of the efficiency of the ACS is performed by comparing the results from the operation of the ACS and the cost of all types of resources necessary for its creation and development. To justify the choice of the variant of the ACS project, criteria should be used that are determined by many indicators.

A universal system of generalized indicators is set for ACS, such as efficiency (timeliness), stability, quality of management, etc. Efficiency indicators should reflect the specifics of a particular ACS, the characteristics of the elements of the management process, the conditions of its operation.

To create and operate automated systems, material, human, financial, time costs, etc. are needed.

GOST 24.702-85 indicates the need to perform an assessment of the efficiency of the ACS during the life cycle, which provides:

• ? formation of requirements for ACS;
• ? Analysis of the created and functioning ACS for compliance with the specified requirements;
• ? the choice of the best option to create, functioning and developing ACS;
• ? Synthesis (formation) of the most appropriate embodiment of the ACS on the criterion "Efficiency - costs".

One of the methods for choosing expedient embodiments of the ACS is balancing the incremental efficiency (E) obtained by creating or improving the ACS, and the level of resource costs (Q). There are two basic efficiency models:

1) maximizing the effectiveness of the ACS in limitations to resource consumption

2) minimizing resource consumption to ensure the specified level of efficiency

The task of economic efficiency is related to the monetary expression of the components of these models.

The choice of a cost-effective version of the ACC project (o can be carried out at the maximum difference between the results of activity and the costs of the estimated period established for this event, taking into account various standards and established restrictions, for example, resource consumption and levels of effects:

The time interval, in relation to which the effectiveness is calculated, is limited by the start of the development and onset of complete moral aging of technical means and project decisions. For each individual period, the following components are taken into account: Capital Costs (TO), associated with the creation of IP assets; Operational (Operational - O) costs associated with the support of the functioning of IP Asset:

The reconciliation coefficient (a) of the rapid costs to zero period may correspond to the concept of a discount rate or another standard. The following time stream options are possible:

All components of the formula are present explicitly;

sh to 0 - There is no value, the capital costs occur later (the option is extremely rare);

? K T. - All or some no meanings are missing (a fairly frequent option for projects of information systems of small duration).

The effect of replacement (?) One version of IT to others, subject to the implementation of identical tasks in place, time, the volume and quality of information services can be expressed by the formula

If a "\u003e 0, then the replacement of Embodiment 1 option 2 is suitable, since the costs of variant 1 (CJ) exceed the cost of option 2 (C 2), but the duration of the time intervals to calculate costs for two options coincide.

There is an approach of calculating the so-called forge indicators of economic efficiency For example, in the calculation of one workplace of management personnel or per working. In some cases, the effectiveness and the magnitude of the effect in one year are considered.

IT options are customary to compare with the "Basic" option. Option is received for the comparison base, providing technical and economic indicators of progressive methods for the production of products (works) or the actual indicators of an analogue object with better indicators of economic activity and the lowest magnitude of losses and omissions.

Sources of economic efficiency are reduction in losses and implementing reserves for improving the activities of the object as a result of the creation, operation and development of the ACC. When evaluating the economic efficiency of GOST 24.702- 85, generalizing and private indicators: Annual Economic Effect - E. y; The calculated coefficient of the effectiveness of capital expenditures for the development and implementation of the ACS k e F.the payback period of capital expenditures for the development and implementation of the ACS T ply.

The main private indicators characterizing the economic efficiency of the ACS are:

Annual savings (annual profit increase) - E;

i Reducing the costs of production and economic activity at the control facility as a result of the development and implementation of the ACS - With p;

i improving labor productivity- L p;

i Savings by resource types - S;

i Release (Reduction) Working - R w;

i Improving the quality of products - Q / MP.

Annual economic effect Determined as the difference between annual savings and the above-mentioned development and implementation of ACS and can be calculated or actual.

Annual savings (annual profit increase) from the development and implementation of ACS includes:

• ? the annual increase in profit caused by an increase in the amount of economic activity (production, services or works) in the development and implementation of the ACS;
• ? Annual increase in profit by reducing construction terms, as well as accelerating the development of new products (services) as a result of the development and implementation of ACS;
• ? saving current costs for the production of products, services or works under the functioning of the ACS;
• ? savings of other costs that are not included in the cost of production or work provided by the operation of the ACS both directly at the implementation object and in conjugate spheres and industries.

Annual operating expenses Considered in full.

To bring capital costs used coefficient of cast - Regulatory efficiency (FC "), which corresponds to the share of costs attributable to the annual period:

Estimated cost-effectiveness coefficient of capital costs The development and implementation of the ACS is the ratio of the estimated annual economy (annual profit increase) to capital expenditures on the development and implementation of ACS:

Payback period represents the ratio of capital expenditures on the development and implementation of ACS to annual economy (for annual profit increase):

According to GOST 24.203-80, the calculation of economic efficiency is issued as a document consisting of the following sections: initial data for calculation; calculation of the economic efficiency of the system; The results of the calculation.

The initial data for the calculation should include: a methodology for determining economic efficiency; a list of factors resulting in improving the efficiency of the functioning of the control object when creating ACS; The source data required for the calculation according to the adopted methodology, and, most importantly, references to sources of obtaining source data and the rationale for selecting the base for comparison.

The calculation of the economic efficiency of the system involves the implementation of six steps:

• 3) calculation of costs for the creation of ACS;
• 4) calculation of the cost of maintenance and operation of the system;
• 5) the calculation of the expected savings on the main technical and economic indicators and the expected annual economic effect on the implementation of the ACS as a whole;
• 6) calculation of the efficiency coefficient and payback period;
• 7) determination of the payback period of costs;
• 8) Comparison of the estimated efficiency coefficient and payback period with their regulatory values.

The problem of assessing the economic efficiency of information technologies repeats the "old" problem - assessing the economic efficiency of the ACS, but the new sound carries.

First, information technologies are transformed into information services that become a product, the nature of business economic relations with IT providers is changing.

Secondly, the strategic component of the IT management that form a system with certain target installations is enhanced. At the same time, the IT strategy is closely related to the business strategy and even takes the type of proactive strategy that enhance the positions and the increase in the possibilities of the business system.

IT development goes in several directions, providing maximum satisfaction of user requirements:

• ? expansion of the nomenclature of information services;
• ? improving the quality of information services;
• ? improvement of information technology IT infrastructure due to the development of technical and software, communications;
• ? Changing the organizational basis for the provision of information services, etc.

The considered methods for calculating the economic efficiency of the ACS do not take into account important points. The IP project is almost always investment, so it is necessary to use indicators for assessing the effectiveness of investment in IT. The above estimated formulas are static, they do not take into account the risks that always take place in real conditions that are reflected in the values \u200b\u200bof the comprehensible formulas. In this regard, it is required not just a calculation, but a simulation model for assessing the economic efficiency of investment in IT. Currently, the nature of the use of IT, which take the form of IT services.

Since IT units carry out production, implementation and support of IT services on a paid basis, they can be attributed to "profit centers". The problem of creating a business system, the optimal ratio of the price and quality of IT services, on the one hand, and business requirements for IT services, on the other hand, is acute. There is a transition to market mechanisms "Manufacturer - Customer Customer".

In this regard, other approaches were formed to assess the economic efficiency of IT.

• This GOST replaced GOST 24.003-84, GOST 22487-77.
• Depending on the mathematical apparatus used, the criterion can be expressed as a target function or a solid measure, an establishment of the procedure for the combinations of indicators.
• GOST 24.702-85 uses the concept of a people's economic effect.
• In a market economy, this time interval is limited in the information system and technologies from the business system and individual users.
• According to GOST 24.702-85, capital (lump-sum) costs of formations and the implementation of the ACS include: the cost of developing ACS (predefused costs); Capital gains for the acquisition (manufacture), transportation, installation and commissioning of computing equipment, peripheral devices, communications, software, software, auxiliary equipment, office equipment, production and economic inventory; Cost of construction (reconstruction) of buildings, structures necessary to attach ACS; Changes in working capital in connection with the development of ACS; Personnel preparation costs (retraining).
• Operational costs include salary of the serving staff, the cost of consumables for the formation of reports, creating copies of the database, the cost of heat consumed, electricity IT.P., expenses for travel expenses, for preventive maintenance .
• The regulatory efficiency coefficient shows the boundaries, within the current costs are permissible. It can have sectoral differentiation.

Skripov D.K., Ph.D.
OJSC Bank VTB, Deputy Service Service in Dit
Graduate of the MBA CIO-32A Group
IT-Management Schools Ranhigs under the President of the Russian Federation

Gribanov S.P.
IT-Management School of Ranhigs under the President of the Russian Federation

In the introduction of any information system at a large enterprise, the question of the feasibility of costs associated with its value. It is very important to maximally fully estimate all the planned costs, including the cost of licenses, the cost of implementing the system implementation to improve the system and the cost of escort. Although for most projects it is impossible to reliably translate into monetary form of image and other intangible assessments caused by the introduction of this information system, a detailed analysis of direct and indirect costs and income allows you to make a reliable conclusion about the need for its implementation.

To assess the results of the introduction of the information system, economic efficiency can be determined as the difference between the total income from the use of the information system and the costs of the information system during its life cycle. But before the implementation of the system, the future income cannot be determined accurately, it is only possible to appreciate it on the basis of the practice of implementing similar systems. Therefore, at first usually they speak only about qualitative forecast indicators.

As in many large companies, VTB Bank OJSC simultaneously introduces a large number of both affecting each other and non-related projects. Projects, as the steps of the implementation of the long-term IT strategy, except for the compliance of the Bank's business strategy, are also evaluated by the economic efficiency of implementing or refined information systems. Especially due to the fact that decisions on the implementation of projects pass through the long chain of people in the extensive structure of the bank, and eventually accept the Committee on banking information technologies collegially, a single, transparent for representatives of various departments, a technique, which allows to compare the cost of projects and accept the responsible The decision to implement them.

OJSC Bank VTB is the head of the VTB Group. The share of the state in the capital of VTB Bank is 60.9%. The VTB Group is an international financial group providing a wide range of banking services. The VTB Group consists of VTB Bank and its subsidiaries and financial organizations. Substitutional organizations carry out banking operations, subsidiaries financial organizations provide services in the securities market, insurance services or other financial services. The VTB Group today consists of more than 30 companies in more than 20 countries around the world. There are more than 90,000 people in the Group companies.

In accordance with the development strategy of the VTB Banking Group, the main activity is to increase the shareholder value.
Modern banking activities are impossible without using advanced information technologies by credit organizations, which allows not only to improve the quality of the banking services provided, but also to expand their list. As practice shows, the use of modern technologies by credit organizations provides a significant increase in the efficiency of their activities.
The IT strategy is an integral part of the general development strategy of the VTB Group and determines the directions of IT development in the VTB group.

The main objectives of the IT strategy are:

• optimization of IT expenses of the VTB group;
• improving the quality and reliability of IT services;
• ensuring additional competitive advantages for business at the expense of information technology;
• preparing IT to the possible union of large Russian bank banks.

Building a group of VTB corporate governance systems aimed at maximum use of its advantages, the growth of the share in target markets, an increase in performance indicators and an increase in the capitalization of the VTB Group.

Thus, in the competitive conditions of the modern market, requiring constant adding and \\ or changes in banking products, a quick, efficient and managed system of knowledge transfer between bank employees is very important. Problems of knowledge transfer further increase for the banking group as a whole.

The current system of distance learning of the group is fragmented and currently does not comply with the needs of the Group, since it does not reflect the matrix management system and the current global business lines.

There is no possibility of operational and standardized learning on global business lines, support lines and product verticals.

Thus, it is necessary to create an operational system for the implementation and distribution of knowledge on business lines, support lines and product verticals (including new procedures, policies, reporting standards, service standards and other). Unified centralized training system for companies of the VTB group will allow:

• ensure control over the quality of learning in the group, including by filling courses and feedback
• create a general group management system for knowledge and exchange best practices
• ensure a significant reduction in full-time costs (not only functional, but also skilled) without losses in quality, as well as to support existing portals in various groups of group, the purchase of similar and interchangeable e-courses.

At the moment, the distance learning system is autonomously used in almost half of the Group companies. At the same time, some portals contain less than ten courses and are practically not used.
A single portal of training VTB group will allow:

• create a single academic space for all companies in VTB
• create a platform for sharing knowledge between group companies
• implement PR functions at the group level
• ensure the access of all employees of the group to personal effectiveness courses, management, software work, etc.

The introduction of automated distance learning systems provides cost savings for employee training from 30% to 80% (see example), mainly due to a decrease in travel expenses of workers and / or coaches. Also, remote training systems allow training for tens of thousands of workers in a short time (for example, familiarization with the new banking product in two weeks).
The existing learning system used in the VTB Bank does not satisfy the business requirements. Processes for implementing the system changes do not satisfy users and must be recycled.

Methods for assessing economic efficiency

Currently, two approaches are mainly considered in the literature to assess the economic efficiency of the introduction of the information system. The first of them consists in using static estimates, without taking into account the cost of money in time. The main indicator is Cumulative value of ownership (Total Cost of Ownership, TCO). The specificity of the indicator is that it takes into account only the expenditure part of the project. The universal mechanism for calculating the indicator does not exist, the direct and indirect costs of different types are taken into account depending on the estimated object. At the beginning of the Gartner Group in 1987, and then Interpose, bought later by the Gartner Group, in 1994, offered an approach using comparisons with similar averaged costs, depending on the company's profile, which practically turned the given method into an industrial standard for estimating the cost of ownership of the information system.

Itil Service Strategy () allocates six main cost characteristics divided into three groups, in such a way that any type of cost can be attributed to one of the elements of each of these three groups:

• Main or operational
• Direct and indirect
• Permanent and variable costs.

Amortion can only constant costs. Depreciation is necessary because information systems can cost significant amounts, and be designed for many years of use, and of course their cost is much higher than income for the first year of use. In accordance with the Tax Code of the Russian Federation, electronic computing equipment refers to the second group of amortized fixed assets with a depreciation period of 2 to 3 years.

The main articles on which evaluation occurs ():

• equipment costs (Equipment Cost Unit, ECU);
• software costs (Software Cost Unit, SCU);
• personnel costs (ORGANIZATION COST UNIT, OCU);
• accommodation Cost Unit, ACU);
• transfer costs (TRANSFER COST UNIT, TCU), related to goods and services provided by other departments, i.e. domestic calculations between the divisions of the organization;
• costs for actually accounting (COST Accounting, CA) related to the Financial Management IT process.

The following indicator for analyzing the implementation of the system is Return investment(Return on Investment, ROI). This coefficient shows the return of capital invested in the project:
, (1)
Where - invested funds - cost at the end of the period, profit. It is also called capital profitability.
The coefficient is convenient to use to answer the question as far as the project is effective (). A period of payback period of the project is also close to him, this is a period of time that is needed to exit the project for break-even.

Another convenient indicator is Economic added value(Ecnomic Value Added, EVA). Economic added value is the difference between the net operating profit of the company and all incurred costs:
, (2)
where is the net operating appeal after paying taxes
- The weighted average cost of capital - invested funds.
The complexity of the calculation of the indicator is manifested in the assessment of the parameters used.
If the return of investment is recorded as
,
The indicator of economic value added is determined as follows:
.
That is, any investment creates value added only if its profitability after taxes exceeds the weighted average cost of capital.

When it is not possible to evaluate the profit gained in the future, it is estimated by reducing the complexity or lack of the need to perform operations due to the introduction of the information system. Estimates of the relevant savings are multiplied by the average wage and increase the amount of taxes (insurance premiums) and the cost of the workplace.

The key minus calculation of TCO to assess the economic efficiency is the lack of accounting for the project's profitable part, as well as a change in the cost of money for long-term projects. Therefore, we will further use the methods that take into account the concept of discounted cash flows with various modifications. Thus, for any cash flow, we will determine its value given to the specified time.

The main indicator for this concept is the indicator Pure discounted income Net Present Value, NPV):
(3)
where the net discounted income is invested r. – discount rate - total cash flow in k.Long period, including financial, investment and operating flows. Usually accounting of cash flows is in the periods of a year.
Another frequently used indicator is Internal rate of return (INTERNAL RATE OF RETURN, IRR). IRR is such a bet in which the net discounted income becomes equal to 0.

To calculate the net discounted income, as well as for value with which the internal rate of profitability can be compared, it is necessary to assess the discount rate with maximum accuracy. The discount rate depends on the mechanisms for receiving money to the project, as well as the ability to reliably invest money. For a more accurate assessment or a long time consideration of the project economy, an indicator of the weighted average cost of capital can be used (WACC - W.eIGHTEDA.verage.C.oST OF.C.apital.)
, (4)
where is the price of each source in the total cost of capital,
- The tax rate is positive if the costs can be excluded from the taxable base, the rate of the corresponding source.

In practice, with a real estimation of the effectiveness of investment projects, for the adoption of a responsible investment decision, the above indicators are not specifically calculated, but all together, since each of them has both positive and negative properties.

Thus, the following combination of techniques from the point of view of completeness and minimizing the cost of assessment is optimal:

• determining the cost of the project using the TCO method
• definition of effects from the implementation of the system. This work may consist of several components:
• forecasting effect from implementation, based on the results of the previously achieved results on previously implemented similar projects in companies belonging to one sector of the economy;
• forecasting effect on the basis of estimates of business customers.
• accounting for the Risks associated with the implementation project.

The existence of corporate culture in the company often makes it difficult (and usually quite essentially) the introduction of new technologies, including new information systems. Therefore, it is necessary to consider corporate features.

An example of selecting an information system

In accordance with the IT strategy, the Bank's structure, and given the analysis of the automated training systems, we will discuss in detail the implementation of the Bank's requirements in WebTutor software products of WebSoft and Competentum Shareknowledge Company CompetedTentum. Widespread Best of Breed Training Systems of Foreign Companies, such as SABA or SAP R3, except for the severity of technical refinement, have the cost of only licenses noticeably higher than the full cost of the implementation and finalization of the Russian systems under consideration.

The weight of the criteria of the scoring table (see Fig. 1) was chosen on the basis of the experience of introducing similar projects in the bank. The main criterion is the cost (25%), since the project should be economically effective. The next criterion in weight (20%), which means with the greatest influence, is the compliance of the AS IS product with the declared business requirements. Since any refinement carries some risk, and also takes time, then a system with the smallest required refinement has the advantage. The high weight of non-functional requirements (15%) is caused by the requirements of controlling internal units, such as the mandatory provision of access rights to information systems through the role structure. The improvements of information systems in order to fulfill such requirements, if they were not initially provided for in design, usually require large temporary and material costs.

Fig. one . Evaluation of automated learning systems

MAINTRATES The project implementation project based on Competentum Shareknowledge and Microsoft Sharepoint Server and Microsoft SharePoint Server were rated by Microsoft, the work received was translated into the cost, taking into account the market prices of large companies - automatizers. In accordance with the figures obtained, we will calculate the financial indicators described above (the calculation is in millions of rubles):
TCO \u003d 15.
ROI \u003d 19.6 / 15 - 1 \u003d 30%
Pi \u003d 18.5 / 15 \u003d 123%
NPV \u003d 3.5
EVA \u003d 4.6 - 0.035 * 3 * 15 \u003d 3.03
IRR about 10%.

The main contribution to the reduction of costs makes a consuming article on broadcasting training standards for subsidiaries of the Group's Management Program Group. These costs include training for selected local providers and their certification for the program and on embedded elements, taking into account the average cost of payment to each of the providers, travel expenses, and the quality control of trainings, that is, trips to the subsidiary of the Program holder and / or / or Corporate learning staff to support and quality control, as well as the conduct of trainings of local providers in the subsidiary bank.
In the process of conducting an assessment of economic efficiency, the following conclusions can be drawn:

Corporate management systems