Дипломная работа: Economic bases of innovative activity in public health services
From the
schedule it is visible that in 2005 theoretical volume of demand for the
device? The biotest? In Novosibirsk and the Novosibirsk region will make 600
units of production. Working out of the organizational project of manufacture.
5 day working week and 8 hour working day necessary quantity the person Is
supposed, occupied on an industrial site (the basic workers) makes 2 persons.
Specificity of the given work assumes, that the employees occupied on an
industrial site possess high qualification in radio electronics and
installation of electronic components. The control system of all firm is under
construction by a principle of linear organizational structure which allows to
conduct an effective control behind firm work as a whole. More low in the table
calculation of annual fund з/п heads, experts and employees is resulted.
Capacity
calculation. For normal work of firm the one-replaceable operating mode with 8
hour working day is recommended. Duration of working week of 5 days. It is
necessary to notice that duration of work of firm during the day makes 9 hours.
Here it is necessary to include an hourly break on rest in work. The break to
be put after first 4 business hours. Taking into account what the total
quantity of days for holidays, target, within a year makes holidays of an order
of 112 days, we receive, what quantity of the working days in a year of 365
days? 112 days off = 253 working days. From here the fund of a usage time of
the equipment for 8 hour changes taking into account time for service makes
1820 hours. Knowing fund of an operating time of the equipment, we will define
annual throughput. 2 persons work for us. The average norm of time for
assemblage of one device makes 6 hours. Hence capacity (throughput) in a year
makes: Qгод. = (1820:6) *2=607 piece/year As it has already been noted, the
predicted sales volume makes 600 pieces / year. Hence, the factor of loading of
the equipment makes: Кзагр. = 600/607=0.99, i.e. 99 %. It is necessary to note
risk which should be considered in offered model. As it has been told above, a
core of offered model of an estimation of efficiency of innovative projects is
demand forecasting. If real demand differs from predicted throughput of
assembly shop can be regulated a multiplier corresponding to quantity of the
personnel. So, if real demand will make, for example, 900 pieces throughput
will need to be counted not under formula Qгод. = (1820:6) *2=607 piece/year,
and under formula Qгод. = (1820:6) *3=910 sht/year that corresponds to that
workers should be 3, instead of 2 persons. It means that the offered model is
steady against risk of change of demand as it will be easy to be arranged by
quantity of the personnel under real demand. Calculation of volume of
investments. For calculation of necessary volume of financing it is necessary
to define structure of expenses which are necessary for firm work. They look as
follows: 1) Expenses for premise rent for the first month are defined from
calculation that rent cost for 1 square metre of a premise a year makes 300
c.u., we receive rent cost: Саренды = 300 * (24+30*0.15)/12 = 712 u.e./mes As
output makes 15 % from total amount of manufacture of all enterprise that from
rent not industrial premises is taken 15 %. 2) Expenses for the equipment and
stock.
In this
table, as well as further, one standard unit corresponds to 1 US dollar, i.e.
approximately 30 roubles. 3) expenses for initial purchases of accessories at
the rate on 1 month of work. For definition of expenses we believe that every
month in firm the identical number of devices equal 1/12 of part of annual
release is issued. The annual volume of release is accepted 600 units. Hence in
a month 50 devices will be issued. Expenses for purchase of accessories for
each device approximately are equal 38 c.u. From here is received that expenses
for creation of stocks of materials for work within a month are equal
38*50=1900 c.u. 4) Initial publicity expenses undertake with such calculation
that it is necessary to dispatch a direkt-mail at least all 1/3 of Moscow
medical institutions fair brochures. It is supposed to spend for it about 500
c.u.
The
analysis of economic indicators. For carrying out of the given analysis it is
necessary to make a report of the basic economic indicators. Them concern such,
as: profit (total and pure); profitability of production; profitability of
funds; the full cost price; labour input; the predicted price for production; a
critical sales volume and release; efficiency of capital investments; a time of
recovery of outlay; a stock of financial durability. 1) the size of total profit
on sales of the considered device within the first year of work will make 14011
c.u. provided that the predicted break-even sales level will be provided. For
definition of size of net profit it is necessary to define the tax to property
of the enterprise which reduces base of the taxation under the profit tax. Cost
of property of the organisation develops from: - costs of rent of a building -
8550 c.u.; - costs of the equipment minus 7 % of deterioration 3400 * (1-0.07
=3162 c.u.; From here property cost makes: 8550+3162=11712 the Tax to property
(2 %) makes c.u.: 11712*0.02 = 234 c.u. the Tax to the maintenance of available
housing of 1.5 % from a gain 14011*0.015=210 c.u. the Tax to general
educational needs of 1 % from payment fund 14994*0.01=150 c.u. the Base of the
taxation under the profit tax is equal: 14011-234-210-150 = 13417 c.u. the
Profit tax makes by the current moment 35 % and is equal: 13417*0.35=4696 c.u.
the net profit Size makes 13417-4696=8721 c.u. Profit at the disposal of the
organisation (a difference between net profit and returned investments):
8721-6512=2209 2) the Size of profitability of production makes c.u.: r = П:Т =
14011/84600*100 = 16.6 %, that is on 100 roubles of sold production are
necessary 16.6 roubles of profit. 3) size of profitability of production
assets: (П: (ОФ + МС) *100) where average cost of a fixed capital (ОФ) equals:
ОФ=8550+3400=11950 c.u. average cost of material circulating assets (МС) is
equal: МС=22800 c.u. From here the size of profitability of production assets
is equal: (14011 / (11950+22800)) *100 % = 40.3 % 4) the Full cost price of
production is equal 70554 c.u. 5) Labour input of let out production is equal
to the sum of time spent for each unit of production on a separate workplace:
Т=6 hours. 6) the predicted price for firm production is equal 141 c.u. 7) the
Critical volume of a gain from sales makes 55695 c.u. at which the critical
sales volume makes 395 devices. 8) efficiency of capital investments is defined
as the relation of profit to capital investments (investments): Е = П / To =
8721/6512=1.34 9) the Time of recovery of outlay - size return efficiency of
capital investments: Т = 1 / Е = 0.75 years or 9 months. 10) the stock of
financial durability of the organisation is defined as follows: Wпрочн. =
(Dmax-Dmin)/Dmax*100 %, where Dmax - the maximum revenue of production sale;
Dmin - the revenue at a critical break-even sales level; Wпрочн. = (84600?
55695)/84600*100 % = 34 %. It means that there is a possibility to lower the
income of sales on size of 34 % from the planned. If to speak about rate of
return (20 %) it is optimum for firm, the considerable which share of sales is
provided directly though all attention is concentrated to buyers with a low
prosperity. Net profit, being at the command it is quite enough enterprise to
pay back capital investments within the first year of work. The low norm of
profitability of the sold goods will be compensated by a stable break-even
sales level. Labour input of production on time allows firm to provide the
demanded volume of release, not задействуя thus a considerable quantity of
employees. The price for production, should draw attention of potential buyers
with low level of a prosperity as it is enough low in comparison with
competitive by the current moment. The critical sales volume makes 66 % from
the planned. This fact allows firm to stabilise the position in the market
within the first year of work even in case of struggle from outside
competitors. Efficiency of capital investments is estimated in 134 %. That is
after the first year of work the size of net profit, firm being at the command
will make 134 % from the enclosed capital. The small time of recovery of outlay
of the capital allows firm already by the end of the first year of work to get
the profit going on development of the organisation, instead of return of the
enclosed means. The stock of financial durability of the company makes 34 %
that allows the company to work in the conditions of a competition without
losses. That is there is a possibility to lower the planned income of sales on
size of 34 % from the planned. On the basis of the considered indicators it is
possible to draw a conclusion that the project is effective for following
reasons: 1) Low profit, but stable sales; 2) the Low prices for production; 3)
Low level of a critical sales volume in comparison with the planned; 4) High
efficiency of capital investments; 5) the Short time of recovery of outlay of
the capital; 6) the Sufficient stock of financial durability. All it will allow
firm to occupy stable position in the market within the first year of work and
will provide a break-even sales volume.
3.3 Comparison of estimations of efficiency of the innovative
project on standard and offered models
We can
spend comparison of estimations of efficiency of the innovative project on
standard and offered models only having compared an end result of application
of these models? I.e. the answer to a question, whether it is necessary to put
up money in the project? And to compare values of the indicators calculated at
application of standard model with similar indicators of offered model. 1) to
factor of the pure resulted cost (NPV) from standard model there corresponds an
indicator of net profit plus size of initial investments. That is in standard
model an indicator
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