Economic bases of innovative activity in public health services
Table of
contents
Introduction
1. Theoretical bases of the economic
and legal substantiation of realization of innovative activity
1.1 Economic bases of innovative
activity
1.2 Legal bases of innovative activity
1.3 Working out and the analysis of
the innovative project
2. The technique of the estimation of
efficiency of the innovative project
2.1 Existing technique of an
estimation of the investment project
2.2 Offered model of an estimation of
efficiency of the innovative project
2.3 Comparison of standard and offered
models of an estimation of efficiency of the innovative project
3. The estimation of efficiency of the
innovative project in public health services
3.1 Estimation of efficiency of the
innovative project by a standard technique
3.2 Estimation of efficiency of the
innovative project by an offered technique
3.3 Comparison of estimations of
efficiency of the innovative project on standard and offered models
4. Management of the personnel of the
scientific organizations
4.1 Personnel of the scientific
organisations
4.2 Motivation of the personnel in the
scientific organisations
4.3 Problem of a choice of the optimum
schedule (mode) of work in the scientific organisations
5. Bases of safety of ability to live
5.1 Legal bases of a labour safety
5.2 Planning of actions for a labour
safety
The conclusion
The literature list
Introduction
In modern
conditions successful activity of medical institutions is in many respects
defined by activity of economic service since the changes which have occurred
in all spheres of our society, could not lay aside public health services. In
the conditions of transition to the market without strengthening of an economic
orientation of activity of the head it is difficult to count on stable work of
establishment. So, is precipitate to sign contracts, to enter new medical
services and to make other important decisions without corresponding economic
examination. In this connection for medical institutions there is actual a
question of the analysis and economic activities planning. Many of methods of
economic (especially financial) analysis are not new in itself, but those are
only in relation to public health services. Application (adaptation) of these
methods to features of concrete area? A problem difficult enough, demanding the
big work and qualification [12].
In the
present degree work the innovative project of manufacture of iatrotechnics on
the basis of treatment-and-prophylactic establishment will be considered.
Offered in the given degree work to consideration the innovative project is
developed for a substantiation of manufacture and realisation of the new
medical device? The biotest?, intended for diagnostics and treatment of many of
disease on a method to the developed R.Follem. This direction in medical branch
has started to develop only in the last some years, and its further expansion
is planned. Development of this direction has the big prospects in view of that
R.Follja's method allows to treat many diseases, including congenital, and
medical institutions engaged in diagnostics and treatment on R.Follja's method
which will be the basic buyers of the device? The biotest?, can organise the
activity in such a manner that technology use would make notable profit.
Medical
institutions, private clinics and simply separate doctors constantly expand a
field of the activity, all new and new services render, and aspire to receive
from them benefit. Device "Biotest" allows to organise the whole
medical office on research and treatment, helps with many branches of medicine.
For example R.Follja's method is applied in stomatology to diagnostics of compatibility
of the material, seals offered the patient and crowns, with its organism. The
purpose of degree work is the substantiation of expediency of introduction of
the innovative project on manufacture of the new device? The biotest?.
For
achievement of this purpose in work following problems are solved:
1) to
Describe the theoretical? Economic and legal? Bases of innovative activity.
2) to
develop own model of an estimation of efficiency of the innovative project.
3) to
spend the comparative description of standard and offered model of an
estimation of efficiency of the innovative project.
4) For
the considered innovative project? Device manufactures? The biotest?? To spend
an efficiency estimation by both techniques, standard and developed in the
present degree work.
5) to
consider the important questions concerning innovative activity, such as
questions of management of the personnel in the scientific organisations and
ability to live safety issues at realisation of innovative activity. In the
appendix to the present degree work the Passport of the innovative project is
resulted.
1.
Theoretical bases of the economic and legal substantiation of realization of
innovative activity
1.1 Economic
bases of innovative activity
Before to
speak about the economic bases of innovative activity, we will short describe
the basic terms and the concepts connected with innovative activity (in the
field of public health services) [26]. According to a management of Fraskati
(the document is accepted in 1993 in the Italian city of Fraskati) the
innovation is defined as the end result of the innovative activity which has
received an embodiment in the form of a new or advanced product (service),
introduced on the market, new or advanced technological process, or in the new
approach to social services. In other words the innovation (innovation) means
result of the creative activity directed on working out, creation and
distribution of new kinds of products, technologies, introductions of new
organizational forms etc. [31]. In this connection it is necessary to consider
the term an innovation as registration of result fundamental, applied or
experimental researches in any field of activity, promoting development and
increase of efficiency of this activity [47]. Besides opinions of authors of
various editions, in terminology questions it is necessary to consider standard
documents. So in the project of the Federal law? About innovative activity and
the state innovative policy? Following definitions of concepts considered in
the present degree work [62] are given:? An innovation - the end result of the
creative activity which has received realisation in the form of new either
advanced production, or the new or advanced technological process used in an
economic turn;? Innovative activity? Creation of the new or advanced
production, the new or advanced technological process, realised in an economic
turn with use of scientific researches, workings out, developmental works, or
other scientific and technical achievements;? The state innovative policy? The
component of a social and economic policy directed on development and
stimulation of innovative activity;? Venture innovative funds? The
noncommercial organisations established legal and (or) physical persons on the
basis of voluntary property payments and (or) voluntary investment in exchange
for a share in the share capital, the creations focused on financing,
development in manufacture of new kinds of production and (or) the technologies
connected with a high risk;? An infrastructure of innovative activity? The
organisations rendering subjects of innovative activity of service, necessary
for realisation of innovative activity. In connection with the above-stated the
central concept for the present degree research? The innovative project? It is
necessary to define as follows. As the innovative project we will understand
the introduction business plan (manufactures and sales) innovative working out
(the new goods, service or technology). The business plan, in turn, is both a
substantiation of economic feasibility of introduction of an innovation, and
planning of actions for realisation of the project [46]. Following kinds of
activity concern innovative activity [63]: performance of the research, developmental
and technological works directed on creation of new or advanced production, the
new or advanced technological process, realised in an economic turn; Carrying
out of marketing researches and the organisation of commodity markets of
innovative products; creation and development of an innovative infrastructure;
preparation and retraining of personnel for innovative activity; protection,
transfer and acquisition of the rights to objects of intellectual property both
the confidential scientific and technological information; realisation of
technological re-equipment and manufacture preparation; realisation of tests,
certifications and standardization of new processes, products and products; the
initial period of manufacture of new or advanced production, application of new
or advanced technology before achievement of a standard time of recovery of
outlay of the innovative project; financing of innovative activity, including
realisation of investments into innovative programs and projects; other kinds
of works which necessary for realisation of innovative activity and are not
contradicting the legislation of the Russian Federation. Further from the
conceptual device we will pass to the description of the economic bases of
innovative activity. Above it was already told about necessity of steadfast
consideration of the questions connected with an economic aspect of activity of
treatment-and-prophylactic establishments. The first, what it is necessary to
note in this connection? This increase of the importance of economic service in
activity of the medical institutions, connected with increase of the importance
of financial indicators. Other moment? This essential change last years
character of economic work, increase of its complexity and labour input?
Complexity and labour input of economic work in public health services is
connected, first of all, with expansion of sources of financing, various
principles of planning [40]. The Major factors influencing occurrence of new
directions in economic work of medical institutions, Changes in public health
services economic mechanism are following [53: 1]). 2) the Computerization of
establishments of public health services. 3) changes of the status and the
organizational-legal form of medical institutions, their transformation into
full managing subjects with the wide rights in questions of the organisation of
the work. One of the major kinds of economic work traditionally is planning. In
modern conditions its relative density. However in modern conditions instead of
charges of medical institutions priority value starts to get costs planning on
the medical aid rendering, called to provide coordination of resources with
volumes of the rendered services, instead of quantity of capacities (the areas,
cots, states etc.) [20]. By consideration of new tendencies in approaches to
the analysis of economic activities of medical institutions what varies not
only toolkit of the economic analysis, but also a methodological basis is
essentially important? The economic analysis of work of medical institution
acts as the analysis of activity of the independent and full managing subject,
instead of simply consumer of resources as it was earlier [39]. Rather new
sphere of activity of economic service is pricing. This problem has got the practical
importance in connection with introduction of a new economic mechanism and
obligatory medical insurance [35]. In the conditions of market relations at an
establishment of the sizes of a payment it is necessary to consider a supply
and demand both on a labour market, and in the market of medical services [48].
1.2 Legal
bases of innovative activity
Innovative
activity is carried out according to the Constitution of the Russian Federation
and the Civil code of the Russian Federation. The Project of the Federal law on
innovations and innovative activity Besides, prepares. To regulate innovative
activity according to this Law and laws accepted according to it and other
standard legal certificates of the Russian Federation, laws and other standard
legal certificates of subjects of the Russian Federation, and also the
international contracts of the Russian Federation, concerning innovative
activity [64]. If the Federal Law on innovative activity while exists only in
the project in many regions of Russia Regional laws on innovative activity [63]
operate. Regional laws on innovations and innovative activity and the Project
of the Federal law are under construction approximately on the same structure,
therefore for illumination of legal bases of innovative activity it will be
pertinent to state the maintenance and substantive provisions of the Project of
the Federal law on innovations and innovative activity, having resulted the
maintenance of this Project [62]. We will consider substantive provisions of
this Project. First of all, in the Project it is supposed to consider following
concepts: an innovation? The end result of the creative activity which has
received realisation in the form of new either advanced production, or the new
or advanced technological process used in an economic turn; innovative
activity? Creation of the new or advanced production, the new or advanced
technological process, realised in an economic turn with use of scientific
researches, workings out, developmental works, or other scientific and
technical achievements; the state innovative policy? The component of a social
and economic policy directed on development and stimulation of innovative
activity; venture innovative funds? The noncommercial organisations established
legal and (or) physical persons on the basis of voluntary property payments and
(or) voluntary investment in exchange for a share in the share capital, the
creations focused on financing, development in manufacture of new kinds of
production and (or) the technologies connected with a high risk; an
infrastructure of innovative activity? The organisations rendering subjects of
innovative activity of service, necessary for realisation of innovative
activity [63]. In the Project makes a reservation that innovative activity is
carried out according to the Constitution of the Russian Federation, the Civil
code of the Russian Federation, the present Federal law and laws accepted
according to it and other standard legal certificates of the Russian Federation,
laws and other standard legal certificates of subjects of the Russian
Federation, and also the international contracts of the Russian Federation,
concerning innovative activity. If the international contracts of the Russian
Federation establish other norms, than provided by the present Federal law
norms of the international contracts [63] are applied. In the Project it is
noticed that following kinds of activity concern innovative activity:
Performance of the research, developmental and technological works directed on
creation of new or advanced production, the new or advanced technological
process, realised in an economic turn; carrying out of marketing researches and
the organisation of commodity markets of innovative products; creation and
development of an innovative infrastructure; preparation and retraining of
personnel for innovative activity; protection, transfer and acquisition of the
rights to objects of intellectual property both the confidential scientific and
technological information; realisation of technological re-equipment and
manufacture preparation; realisation of tests, certifications and
standardization of new processes, products and products; the initial period of
manufacture of new or advanced production, application of new or advanced
technology before achievement of a standard time of recovery of outlay of the
innovative project; Financing of innovative activity, including realisation of
investments into innovative programs and projects; other kinds of works which
necessary for realisation of innovative activity and are not contradicting the
legislation of the Russian Federation [63]. Subjects of innovative activity are
legal bodies, irrespective of the organizational-legal form and a pattern of
ownership, physical persons? Citizens of the Russian Federation, the foreign
organisations and citizens, and also persons without citizenship. Subjects of
innovative activity can carry out functions of customers and (or) executors of
innovative projects and programs, investors, consumers of results of innovative
activity, and also the organisations serving innovative process and promoting
development and distribution of innovations [62]. The state according to the
current legislation guarantees to subjects of innovative activity: The state
support of innovative programs and the projects directed on realisation of the
state innovative policy; the state support of creation and development of
subjects of an infrastructure of innovative activity; the state support to
preparation, retraining and improvement of professional skill of the shots
which are carrying out innovative activity; intellectual property protection,
protection against an unfair competition and monopolism; access freedom to the
information on priorities of the state innovative policy; freedom of
distribution and gathering of the information on innovative requirements and
results of scientific and technical and innovative activity, except for the
information containing state, office and the trade secret [64]. Public
organisations and associations in which charter innovative activity is
provided, can carry out on the competitive beginnings it at the expense of
means of the federal budget, budgets of subjects of the Russian Federation and
to get the state support. Public authorities of the Russian Federation,
authorities of subjects of the Russian Federation by preparation of projects of
standard legal certificates and programs in the field of innovative activity
can involve public organisations and associations [62]. The basic form of relations
between subjects of innovative activity are the contracts (contracts) concluded
according to the current legislation of the Russian Federation [63].
The
disputes arising at realisation of innovative activity, are considered in an
order established by the legislation of the Russian Federation and the
legislation of subjects of the Russian Federation [62]. Public authorities in
an order established by the legislation of the Russian Federation and the
legislation of subjects of the Russian Federation, can stop or suspend
innovative activity in cases of spontaneous and other disasters, introductions
of state of emergency in territory of the Russian Federation, and also if
continuation of innovative activity can lead to infringement established by the
legislation of the Russian Federation and the legislation of subjects of the
Russian Federation of ecological, sanitary-and-epidemiologic and other norms
and rules, the rights and interests legal and physical persons [62].
1.3 Working out and the analysis of the innovative project
By means
of the innovative project the important problem on finding-out and a
substantiation of technical possibility and economic feasibility of innovative
activity dares. Despite a variety of projects, their analysis usually follows
some general scheme which includes the special sections estimating commercial,
technical, financial, economic and институциональную feasibility of the
project. [49]. Essentially the essence of the analysis of the innovative project
consists in the answer to two simple questions [52:
1])
whether we Can sell a product which is growing out of realisation of the
project?
2)
whether we from it can receive sufficient volume of the profit justifying the
investment project? The analysis of efficiency of the innovative project
conditionally breaks on [52]: the market analysis, the analysis of the
competitive environment, working out of the marketing plan of a product,
maintenance of reliability of the information used for the previous sections.
As innovative projects are carried out at already existing markets, in the
project their characteristic should be resulted. The marketing analysis should
include the analysis of consumers and competitors also. The analysis of
consumers should define consumer inquiries, potential segments of the market
and character of process of purchase. For this purpose the developer of the
project should carry out detailed research of the market. Besides, it is
necessary to carry out the analysis of the basic competitors within the limits
of market structure and restrictions, on it influencing [29]. In drawing 1.1
the general sequence of the analysis of the innovative project is presented. It
is necessary to notice, what the resolution used on the scheme? The project
deviates? Has conditional character. The project should be really rejected in
the initial kind. At the same time the project can be altered because of, for
example, its technical impracticability and the analysis of the modified
project should begin from the very beginning.
Let's
describe high lights of the analysis of efficiency of the innovative project
[37]. The technical analysis [37] Problem of the technical analysis of the
innovative project is:? Definition of the technologies most suitable from the
point of view of the purposes of the project? The analysis of local conditions,
including availability and cost of raw materials, energy, a labour? Stock-taking
of potential possibilities of planning and project realisation. The technical
analysis is usually made by group of own experts of the enterprise with
possible attraction of narrow experts. Standard procedure of the technical
analysis begins with the analysis of own existing technologies [51]. The rule
of a choice of technology provides the complex analysis of some alternative
technologies and a choice of the best variant on the basis of any aggregated
criterion [56]. The financial analysis of [37] investment projects Given
section is the most volume and labour-consuming. The general scheme of
financial section of the innovative project follows simple sequence [37]. 1)
the Analysis of a financial condition of the enterprise in preparation of the innovative
project. 2) the analysis of break-even of manufacture of principal views of
production. 3) the forecast of profits and monetary streams in the course of
realisation of the innovative project. 4) an estimation of efficiency of the
innovative project. We will stop short on key questions of financial section of
the innovative project. The financial analysis of the previous work of the
enterprise and its current position usually is reduced to calculation and
interpretation of the basic financial factors reflecting liquidity, credit
status, profitableness of the enterprise and efficiency of its management.
Usually it does not cause difficulty. It is important to present also in
financial section the basic financial reporting of the enterprise for a number
of previous years and to compare the basic indicators on years [51]. The
break-even analysis includes regular work under the analysis of structure of
the cost price of manufacturing and sale of principal views of production and
division of all costs into variables (which change with change of a volume of
output and sales) and constants (which remain invariable at change of a volume
of output). The Main objective of the analysis of break-even? To define a
break-even point, i.e. a sales volume of the goods which corresponds to zero
value of profit. Importance of the analysis of break-even consists in
comparison of a real or planned gain in the course of realisation of the
investment project with a point of break-even and the subsequent estimation of
reliability of profitable activity of the enterprise [27]. The Most responsible
part of financial section of the innovative project is actually its investment
part which includes [37]:? Definition of investment requirements of the
enterprise for the project? Establishment (and the subsequent search) sources
of financing of investment requirements? Estimation of cost of the capital
involved for realisation of the investment project? The forecast of profits and
monetary streams at the expense of project realisation? An estimation of
indicators of efficiency of the project. The most difficult is the question of
an estimation of a recoupment of the project during its term of realisation
[5]. The volume of monetary streams which turn out as a result of project
realisation should cover size of the total investment taking into account a
principle? Costs of money in time?. Each new stream of money received in a year
has the smaller importance, than equal to it on size the monetary stream
received year earlier. As the characteristic measuring the time importance of
monetary streams, the norm of profitableness from investment received acts
during realisation of the investment project of monetary streams [5]. The
economic analysis [37] be integrated procedure of an estimation of economic
efficiency can it is presented in the form of the following sequence [37: 1])
to Present results of the financial analysis. 2) to make new classification of
expenses and incomes from the point of view of the economic analysis. 3) to
translate financial values in economic (they do not coincide because of
discrepancy of the prices and expenses for external and home market). 4) to
Estimate cost of other possibilities for use of resources and reception of the
same product. 5) to exclude all calculations on internal payments (as they do
not change the general riches of the country). 6) to Compare annual economic
streams of means with initial volume of the investment (it will be a final
analysis). The institutsionalnyj analysis of [37] Institutsionalnyj the
analysis estimates possibility of successful performance of the investment
project taking into account organizational, legal, political and administrative
conditions. This section of the investment project is not quantitative and not
financial. Its main task? To estimate set of the internal and external factors
accompanying the investment project [37]. The estimation of internal factors is
usually made under the following scheme. 1) the analysis of possibilities of
industrial management. Well-known that bad management in a condition to fill up
any, even over the good project. Analyzing industrial management of the
enterprise, it is necessary to be focused on following questions [37]:?
Experience and qualification of managers of the enterprise? Their motivation
within the limits of the project (for example, in the form of a share from
profit)?
Compatibility
of managers with the purposes of the project and the cores ethical and project
cultural values. The analysis of a manpower. A manpower with which it is planned
to involve for project realisation should correspond to level of technologies
used in the project [42]. The analysis of organizational structure. The
organizational structure accepted at the enterprise should not brake project
development. It is necessary to analyse, as there is at the enterprise a
decision-making process and as distribution of responsibility for their
performance is carried out. It is not excluded that it is necessary to allocate
management of realisation of the developed investment project in separate
administrative structure, having passed from hierarchical to matrix structure
of management as a whole on the enterprise [51]. The basic priorities in
respect of the analysis of external factors are mainly caused by a policy of
the state in whom following positions [37] are allocated for the detailed
analysis:? Conditions of import and export of raw materials and the goods?
Possibility for foreign investors to put means and to export the goods? Laws on
work? Substantive provisions of financial and bank regulation. This points in
question are most important for those projects which assume attraction of the
western strategic investor [37]. The analysis of risk [37]. The essence of the
analysis of risk consists in the following. Without dependence from quality of
assumptions, the future always bears in itself an uncertainty element. The most
part of the data necessary, for example, for the financial analysis (elements
of expenses, the prices, production sales volume, etc.) Are uncertain. In the
future forecast changes as to the worst (profit decrease), and in the best are
possible. The risk analysis offers the account of all changes, both towards
deterioration, and towards improvement [48]. In the course of project
realisation following elements are subject to change: cost of raw materials and
accessories, cost of capital expenses, service cost, cost of sales, the prices
and so on. As a result of target parametre, for example profit, will be casual.
The risk uses concept of likelihood distribution and probability. For example,
the risk is equal to probability to get negative profit, that is the loss. The
wider range of change of factors of the project, the большему is subject to
risk the project [57]. As a rule, definitively innovative project is made out
in the form of the business plan. In this business plan all questions listed
above, as a rule, are reflected. The business plan of the innovative project,
first of all, should meet requirements of that subject of innovative activity
on which decision the further destiny of the project [36] depends. So, in
chapter 1 of degree work theoretical bases of innovative activity in public
health services have been considered, and, the basic terminology is entered,
the economic reasons of innovations and legal maintenance of innovative
activity are described. From chapter 1 it is possible to draw a conclusion,
what a principal cause causing innovative activity in economy in general and in
public health services in particular? The new market relations compelling each
concrete enterprise to search additional sources of financing. These economic
bases in turn generate the legislative base providing a legal field of
innovative activity.
2. The
technique of the estimation of efficiency of the innovative project
2.1
Existing technique of an estimation of the investment project
Existing
(standard, classical) the technique of an estimation of efficiency of the
innovative project includes [35:
1])
calculation of factor of the pure resulted cost (NPV);
2)
calculation of an index of profitability of investments (PI);
3)
calculation of internal rate of return or norm of profitability of the
investment (IRR);
4)
decision-making on project realisation. We will describe each step of this
technique.
At the
heart of process of acceptance of administrative decisions of investment
character the estimation and comparison of volume of prospective investments
and the future monetary receipts lie. As compared indicators concern the
various moments of time, a key problem here is the problem of their
comparability. To concern it it is possible differently depending on existing
objective and subjective conditions: rate of inflation, the size of investments
and generated receipts, horizon of forecasting, a skill level of analysts etc.
The international practice of an estimation of efficiency of investments
essentially is based on the concept of time cost of money and is based on
following principles.
1) the
estimation of efficiency of use of the invested capital is made by comparison
of a monetary stream (cash flow) which is formed in the course of realisation
of the investment project and the initial investment. The project admits
effective if return of the initial sum of investments and demanded
profitableness for the investors who have given the capital is provided.
2) the
invested capital no less than a monetary stream is resulted by this time or by
certain settlement year (which as a rule precedes the beginning of realisation
of the project).
3)
Process of discounting of capital investments and monetary streams is made
under various rates of discount which are defined depending on features of
investment projects. At definition of the rate of discount the structure of
investments and cost of separate components of the capital are considered. The
essence of all methods of an estimation is based on the following simple
scheme: Initial investments at realisation of any project generate monetary
stream CF1, CF2..., CFn. Investments admit effective if this stream is
sufficient for? Return of the initial sum of capital investments and?
Maintenance of demanded return on the invested capital. 1) calculation of
factor of the pure resulted cost (NPV) [29] Calculation of this factor is based
on comparison of size of the initial investment (IC) with a total sum of the
discounted pure monetary receipts generated by it during predicted term. As
inflow of money resources is distributed in time, it is discounted by means of
factor r, established by the investor independently, proceeding from annual
percent of return which he wants or can have on the capital invested by it.
Let's admit, the forecast becomes that the investment (IC) will generate during
n years, revenues at a rate of CF1, CF2, CF.... The general saved up size of
the discounted incomes (PV) (Present Value) and the pure resulted cost (NPV)
(Net Present Value) Pays off.
Where n?
Quantity of the periods of time on which the investment, r is made? Norm of
profitableness (profitableness) from an investment. It is obvious that if:
NPV> 0 the project should be accepted; NPV <0 the project should be
rejected; NPV = 0 the project not profitable and not the unprofitable Project
with NPV = 0 has nevertheless additional argument to own advantage: though
well-being of owners of the company in case of project realisation will not
change, the volume of output will increase, i.e. the company will increase. At
forecasting of incomes on years it is necessary to consider all kinds of
receipts, both industrial character, and non-productive which can be with the
given investment project.
It is
necessary to notice that indicator NPV reflects a look-ahead estimation of
change of economic potential of the enterprise in case of acceptance of the
considered project. This indicator is additive in time, i.e. NPV various
projects it is possible to summarise. This very important property allocating
this criterion from others and allowing to use it as the core at the analysis
of an optimality of the investment project. At comparison of two or several
investment projects, obviously, it is necessary to choose that project which
has higher value NPV [39]. 2) Calculation of an index of profitability of
investments (PI) [39] Pays off a profitability index (Profitability Index) (PI)
under the formula:
PI = ∑k
[Pk / (1 + r)k] / IC,
Where IC?
Sizes of the initial investment; Pk? The prospective cumulative income; r? Norm
of profitableness (profitableness) from an investment; k? Quantity of the
periods of time (years). It is obvious that if: PI> 1 the project should be
accepted; PI <1 the project should be rejected; PI = 1, the project neither
profitable, nor unprofitable. Unlike the pure resulted cost the profitability
index is a relative indicator, it characterises level of incomes on a unit of
cost, i.e. efficiency of investments? The more value of this indicator, the
above return of each rouble invested in the given project. Thanks to it criterion
PI is very convenient at a choice of one project from a number alternative,
having about identical values NPV, in particular, if two projects have
identical values NPV, but different volumes of demanded investments, that, it
is obvious that that from projects which provides the big efficiency of
investments, or at acquisition of a portfolio of investments with the maximum
total value NPV [26] is more favourable. 3) Calculation of internal rate of
return or norm of profitability of the investment (IRR) [31] (Internal Rate of
Return) (IRR) understand value of factor of discounting As internal rate of
return or norm of profitability of the investment r at which NPV the project it
is equal to zero: IRR = r, at which NPV = f (r) = 0.
Where CFj
- an entrance monetary stream during j th period, INV? Value of the investment.
The sense of this factor at the analysis of efficiency of planned investments
consists in the following: IRR shows expected profitableness of the project,
and, hence, as much as possible admissible relative level of expenses which can
be ассоциированы with the given project. For example, if the project is
financed completely at the expense of the loan of commercial bank value IRR
shows the top border of admissible level of the bank interest rate which excess
does the project unprofitable. Thus, IRR is as though? A barrier indicator?: if
cost of the capital above value IRR? Capacities? It is not enough project to
provide necessary return and return of money and therefore the project should
be rejected [32]. 4) (ARR) [12] This factor has Calculation of effectiveness
ratio of the investment two characteristic features: he does not assume
discounting of indicators of the income; The income is characterised by an
indicator of net profit PN (balance profit minus deductions in the budget)
[19]. The algorithm of calculation is exclusively simple, as predetermines wide
use of this indicator in practice: the investment effectiveness ratio (named
also in registration rate of return) (Accounting Rate of Return) (ARR) pays off
division of mid-annual profit PN into average size of the investment (the
factor undertakes in percentage). The average size of the investment is division
of the initial sum of capital investments into two if it is supposed that after
term of realisation of the analyzed project all capital expenses will be
written off; if presence of residual or liquidating cost (RV) its estimation
should be considered in calculations is supposed.
ARR = PN
/ [1/2 (IC + RV)],
2.2
Offered model of an estimation of efficiency of the innovative project
Feature
of subjects of research considered in the present degree work consists what the
general model of an estimation of efficiency of the innovative project in
public health services till now is not made? This problem at thesis for a
doctor's degree level on economy. In frameworks of usual degree research it is
possible to offer only the model focused on the concrete innovative project. In
this connection? To complete the picture? Before actually statement of offered
model of an estimation of efficiency of the project it is necessary to describe
in brief the project, i.e. to make the short resume of the project. The
innovative project considered in the present degree research consists in the
organisation of manufacture and sale of the diagnostic device? The biotest?
предназначеного for a finding акупунктурных points, carrying out
электропунктурной the express train of diagnostics of a condition of a human
body by results of measurements of parametres of biologically active points,
testings of preparations and therapy according to R.Follja's technique. The
Scope - the diagnostic device of the doctor of the therapist, the homeopathist,
the anaesthesiologist, etc. Novelty of the project (innovation, an innovation)
consists what release of the product, analogue not having to in Russia, abroad
is supposed? The device very cheap and reliable.
The
device device. The case is made of shock-resistant polystyrene. On the obverse
panel are located: 1 - the microampermeter 2 - the switch of operating modes of
the device 3 - the switch? Diagnostics/therapy? 4 - the step switch of
frequencies of therapy 5 - the indicator of inclusion and the category of the
power supply 6 - light indicators of a finding of biologically active points
(definition of degree of falling of an arrow) On a lateral surface of the
device is located a regulator of amplitude of influence of electroimpulses. The
device block diagramme? The biotest? It is presented on fig. 3 and includes: -
the device of search of biologically active points - the measuring amplifier -
the microampermeter - the setting generator with a frequency divider - target
pressure
Remote
terminal units: passive round electrodes; an active electrode; a foot
electrode; a plate for testing of preparations and medicines Additional devices.
Under the demand of the customer the device is completed with a charger (З.У.)
. The charger is intended for gymnastics of accumulators (if they are present
instead of electric batteries at a food compartment). As delivery of a
diagnostic office of the doctor is possible. The device enters into it for
device connection? The biotest? To the COMPUTER. The device of the coordination
of the device has been for this purpose specially developed? The biotest? And
the COMPUTER and as the software allowing completely is written to automate
work of the doctor. Assortment. 1 kind of the device will be issued? The
biotest? With стрелочным the indicator, completely corresponding to the
above-stated description of Advantage of the given device in comparison with
analogues available in the market. Device "Biotest" was developed
strictly on the basis of R.Follja's method. The device has included all most
necessary qualities such as simplicity, удобность both ease in circulation and
device adjustment, small weight of a product, reliability and durability of a
product, small power consumption, a food from battery power supplies
"finger-type" which are widely accessible, aesthetic appearance of
the device and its remote terminal units. Device life cycle? The biotest?
Basically it will be defined by life cycle of the most applied method of
R.Follja. Development tendencies will consist in device improvement, addition
in it of new functions, improvement of available characteristics, change of
appearance of the device. As it is planned to develop new updating of the
device? The Biotest Th? With стрелочным the indicator + the additional digital
indicator of level, degree of falling of an arrow and some other parametres.
The offered model of an estimation of efficiency of the innovative project will
include: 1) an estimation of competitive advantages of the goods (service),
offered by the considered project; 2) an estimation of a market capacity of
sale on which the considered project, including as the basic indicator the
sales volume forecast is focused; 3) calculation of the capacity necessary for
realisation of the project, and its comparison to a predicted sales volume; 4)
calculation of the project of volume of investments necessary for realisation;
5) calculation? Break-even points?, i.e. critical for a recoupment of the
project of volume of output; 6) summarising calculation of the basic indicators
of the project, 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. A
core of offered model is the analysis of break-even and a project recoupment. The
break-even analysis includes regular work under the analysis of structure of
the cost price of manufacturing and sale of principal views of production and
division of all costs into variables (which change with change of a volume of
output and sales) and constants (which remain invariable at change of a volume
of output). The Main objective of the analysis of break-even - to define a
break-even point, i.e. a sales volume of the goods which corresponds to zero
value of profit. Importance of the analysis of break-even consists in
comparison of a real or planned gain in the course of realisation of the
investment project with a point of break-even and the subsequent estimation of
reliability of profitable activity of the enterprise. The most responsible part
of financial section of the project is actually its investment part which
includes? Definition of investment requirements of the enterprise for the
project? Establishment (and the subsequent search) sources of financing of
investment requirements? Estimation of cost of the capital involved for
realisation of the investment project? The forecast of profits and monetary
streams at the expense of project realisation? An estimation of indicators of
efficiency of the project. In the course of an estimation of a recoupment of
the project the question of the account of inflation is critical. Really, the
monetary streams developed in time, it is necessary to count in connection with
change of purchasing capacity of money. At the same time there is a position
according to which the final conclusion about efficiency of the investment
project can be made, ignoring inflationary effect. In one of heads it will be
shown that inflationary change of a price level does not influence an
estimation of the pure value of monetary streams led to the present moment on
which base the basic indicator of efficiency of the investment project is
defined.
2.3 Comparison of standard and offered models of an estimation of
efficiency of the innovative project
Two
models applied to an estimation of efficiency of the innovative project were
above described. A problem of this point? To give their comparative
description. These models in two basic directions will be compared: by results
and under the maintenance. Concerning comparison by results. Certainly, both
these models bring the purpose the answer to an attention to the question,
whether it is necessary to put up money in the considered innovative project or
not; but these two models differently answer this question. In what here
similarities and distinctions? It also is a problem of the comparative
description of models by results. Comparison of models under the maintenance
assumes transfer qualitative and the quantitative parametres used in both
models, and also a conformity establishment between these two sets of
parametres. Also it will be necessary to draw the general conclusion under the
analysis of two models: what are? Pluses? And? Minuses? Applications of
everyone them them what of them it is necessary to prefer at the analysis of
the considered project, etc. Let's remind that the standard model assumes: 1)
calculation of factor of the pure resulted cost (NPV); 2) calculation of an
index of profitability of investments (PI); 3) calculation of internal rate of
return or norm of profitability of the investment (IRR); 4) decision-making of
realisation of the project. The offered model assumes 1) an estimation of
competitive advantages of the goods (service), offered by the considered
project; 2) an estimation of a market capacity of sale on which the considered
project, including as the basic indicator the sales volume forecast is focused;
3) calculation of the capacity necessary for realisation of the project, and
its comparison to a predicted sales volume; 4) calculation of the project of
volume of investments necessary for realisation; 5) calculation? Break-even
points?, i.e. critical for a recoupment of the project of volume of output; 6)
summarising calculation of the basic indicators of the project, 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; 7) decision-making on realisation (or
to a deviation) the project. As it is possible to see, in sense of the purpose
of application both these models have the purpose to answer a question, to
accept to realisation or to reject the considered innovative project. On a way
of the answer to this main point of model differ. Distinction consists what the
standard model basically uses relative factors, and offered model? The
absolute. To show this difference it is possible on a simple example: the
standard model will tell that it is necessary to put money, as each enclosed
rouble will bring 20 copecks of the income (i.e. Let's enclose 1 rouble, we
will receive 1 rouble of 20 copecks), whereas the offered model of an
estimation of efficiency will tell what to put up money in the innovative
project costs, as the enclosed 1000 roubles will return as 1200 roubles. It is
obvious, what this distinction not essential since at use of that and their
other model it is possible to add with corresponding indicators? Standard model
absolute, offered? The relative. The standard model uses relative indicators
owing to tradition; the offered model uses absolute indicators from convenience
reasons? At application of offered model it is possible to draw a conclusion of
such grade that for realisation of the innovative project it is necessary to
involve 14011 c.u. that through 7 months to receive 19873 c.u. Under the
maintenance of indicators two considered models basically coincide. We will
prove it. The standard model does not give possibility to execute an estimation
of competitive advantages of the goods (service) offered by the considered
project. However the standard model should contain this indicator as
intermediate result? If the project is not directed on manufacture of a
competitive product the project will be unprofitable and inefficient. A similar
situation with a market capacity indicator? This indicator is not necessary for
application of standard model, however, it does not mean that the offered model
wins at standard, having this indicator. Capacity calculation is designated as
an obligatory indicator at application of offered model. This indicator is not
present as a part of standard model, however for calculations of factors of
standard model anyhow it is necessary to know the capacity requested by the
project. For this reason for application of standard model more low we will use
this factor, but counted within the limits of application of offered model.
Calculation of necessary volume of investments is necessary for application of
both models: in offered model it is taken out as a separate indicator, in the
standard? Is present at quality of parametre (intermediate result) at
calculation of all indicators of standard model. Means, at application of
standard model we will address partly to results of application of offered
model. The break-even point pays off at application of offered model, but
anything similar is not present in standard model. It is caused by what a
break-even point? An indicator absolute whereas the standard model uses
relative indicators. As to such characteristics of the project, such as profit
(total and pure), profitability of production, profitability of the funds, the
full cost price, the labour input, the predicted price for production, a
critical sales volume and release, a time of recovery of outlay, a stock of
financial durability? All of them are present at offered model, and at standard
model there are only relative indicators, namely: efficiency of capital investments
and analogue of an indicator of profitability of production. If the purposes of
application of models coincide, some indicators and intermediate results are
crossed, in what a difference between them and what for it is necessary to use
two models? First of all, the numerical characteristics given by models, not
should differ strongly from each other as we consider their application to the
same project: If the standard model gives any numerical indicator its accuracy
will be difficult for improving owing to that the standard model has already
proved. We will draw conclusions by results of considerations of techniques of
an estimation of efficiency of innovative projects. How it was possible to
notice, the standard model is less labour-consuming in the application? In it,
undoubtedly, there is an advantage of standard model before offered model.
However, the basic difference between standard and offered models what the
offered model gives more information on the concrete project? And in it the big
advantage of offered model before the standard. For example, the standard model
of an estimation of efficiency of the project cannot answer on a question, in
what volume it is necessary to make production that the project was profitable?
The standard model uses this indicator, but does not count it whereas the
offered model at first counts it, and then uses. So, both those and other
models can tell that, for example, as a result of three years of realisation
the project will be profitable whereas the offered technique can tell that the
project will pay off in 7 months. The offered model also has one essential
lack? All basic indicators pay off on the basis of the sales volume forecast.
But it is the forecast, obviously, can be only approximate. Hence, all basic indicators
of offered model will be approximate. In the following chapter the comparative
analysis of application of standard and offered model on an example of the
concrete innovative project will be given.
3. The
estimation of efficiency of the innovative project in public health services
3.1 Estimation of efficiency of the innovative project by a standard
technique
1)
Calculation of factor of the pure resulted cost (NPV) For application of a
standard technique of a case of the innovative project considered in the
present degree work, all basic numerical data will undertake from point 3.2 of
the present work. So the forecast, let us assume, becomes that the investment
(IC) will generate within 3 years, revenues at a rate of CF1, CF2, CF.... The
general saved up size of the discounted incomes (PV) (Present Value) and the
pure resulted cost (NPV) (Net Present Value) Pays off.
Here n -
quantity of the periods of time on which the investment is made, r - norm of
profitableness (profitableness) from an investment. It is known that if:
NPV> 0 the project should be accepted; NPV <0 the project should be
rejected; NPV = 0, the project not profitable and not the unprofitable. For our
project
Here and
more low in work we will believe that 1 c.u. = 1$. We will notice also, what at
the moment of 01.04.04 Central Bank rate of the Russian Federation of the
American dollar made 28 rbl. 13 copeck Here in the first composed number 14011
of c.u. with a minus corresponds to the full cost price of the project,
r=0,166, or, what the same, r=16,6 %? Level of profitability (profitableness)
of the project. For our project the settlement size is more than zero, the
project profitable means. 2) calculation of an index of profitability of
investments (PI) Pays off a profitability index (Profitability Index) (PI)
under the formula:
PI = ∑k
[Pk / (1 + r)k] / IC,
Let's
remind that if: PI> 1 the project should be accepted; PI <1 the project
should be rejected; PI = 1, the project neither profitable, nor unprofitable.
For our project it is had:
Here 8721
c.u.? Net profit size. In brackets three composed as we investigate the project
within three years? 2005, 2006 and 2007 whereas we begin project realisation in
2004. For the considered project this size is more than unit, hence, the
project profitable. 3) calculation of internal rate of return or norm of
profitability of the investment (IRR) (Internal Rate of Return) (IRR)
understand value of factor of discounting As internal rate of return or norm of
profitability of the investment r at which NPV the project it is equal to zero:
IRR = r, at which NPV = f (r) = 0.
.
Where CFj
- an entrance monetary stream during j th period, INV - value of the
investment. Strictly speaking, this factor dismisses not so much, how many the
equation, having solved which, we will find the norm of profitableness INN is
minimum necessary for realisation of the project. For our project it is had a
following equation:. We will notice that in the left member of equation three
composed owing to that consideration is conducted for three years. A trial and
error method we find that for performance of following equality it is
necessary, that approximate equality was observed. It means that the norm of
profitableness of 8,1 % whereas from following point it will be visible that
norm of profitableness of our project of 16,6 % is necessary for a project recoupment.
It means that it is necessary to recognise the project profitable. We will draw
conclusions by results of calculations of the basic factors of model under the
decision on acceptance or a project deviation is accepted after consideration
of values resulted above factors. As we saw, all these factors have yielded
that result that the project profitable and it should be accepted to
realisation.
3.2
Estimation of efficiency of the innovative project by an offered technique
Industrial
competitive advantages. For device manufacturing? The biotest? Components will
be used inexpensive, not scarce, широкодоступные, but at the same time
qualitative, basically import manufacture. In this connection the device will
have high consumer properties at the low cost price. A market estimation. The
market of the medical equipment in Russia is not sated enough by the equipment
of the given direction [23] whereas the developed device has no strong
contenders both on Russian, and in the foreign market. It promotes fast
advancement of the device on the market of Russia and the near abroad. Changes
in the given market can occur under the influence of following external
factors: - occurring in the currency market - preference of consumers As it is necessary
to pay attention of change to the internal factors influencing a condition of
the given market: - a competition; - change of internal structure of
participants of the market. All it leads to constant changes in the given
market that and as consequence constant improvement and expansion of assortment
of production, and as to expansion of a variety of the services given together
with the offered goods constantly promotes qualitative improvement of structure
of participants. Novosibirsk scientists carry out statistical researches,
applicable for the marketing analysis of the market of medical services [24].
On the spent statistical researches the schedule of distribution by consumers
of given production on categories has been constructed:
15 % -
the Doctors who are engaged in individual activity of 30 % - the Medical
institutions applying non-standard methods of diagnostics and treatment of 55 %
- the Medical institutions rendering additional paid services of a Fig. 3.1.?
Distribution of consumers on categories From the resulted data we see, what
more than half (55 %) consumers of medical services address in the
establishments rendering additional paid services? But these establishments
just also are potential buyers of production for which the investment project
[61] is developed. That fact is interesting that in the Russian market at
present there are all some competitors [25]: * Peterlink Electronics. It is the
German company, she offers very high-class devices working only complete with
the COMPUTER and the software. Production of this company has no such necessary
property as compactness and mobility. The firm offers completely equipped
offices intended only for work with this device. Completely equipped office
costs approximately $20000. Such expenses are presumed only by the provided
medical institution. * Kindling. It too the company from Germany. About it
there is an information small amount. Devices of this company are delivered and
work both from the COMPUTER and without the COMPUTER but as have no property of
compactness and mobility. The complete set of the equipment of the given
company costs approximately from $5000 to $6000 depending on a complete set. *
Start-1. It is the Russian firm. Makes complexes both from the COMPUTER, and
without the COMPUTER. It is known that the complex without the COMPUTER costs
approximately $1400. The basic advantage of all three listed companies consists
that in their devices there is a quantity of additional functions, but this
advantage is not the main thing. Lacks of all three companies consist that: -
Devices do not have properties of compactness, mobility, and they are difficult
in circulation; - the high prices for complexes. Advantages of our device are
its such properties as: mobility, compactness, possibility to work both in
stationary, and in field conditions, possibility to work both complete with the
COMPUTER, and without the COMPUTER, very low price at quality not conceding to
competitors, but in our device are collected only the basic functions which are
the most necessary. A lack of the given device is absence in it of additional
functions available for competitors. A company lack is its not so wide
popularity on the given segment of the market, but this lack constantly
decreases. The table in which the advantages set forth above and lacks are
shown is more low resulted.
Let's
notice that at the moment of April, 1st, 2004 1 American dollar on a Central
Bank rate of the Russian Federation made 28 rbl. 15 copeck Of the table it is
visible that the considered device has big advantages in comparison with the
competitive. The goods of competitors are calculated basically on a narrow
circle of the consumers having their possibility to buy, and many have such
possibility far not. At the same time the considered device has low enough
price at the basic requirements not conceding to competitors, and in some
parametres them even surpasses. Demand forecasting. For the forecast we will
take advantage of mathematical modelling of demand for the developed device?
The biotest?. The essence of an applied mathematical method consists in
extrapolation of the statistical data about presence of similar devices in
medical institutions of a city and area for 2002-2004 on volume of demand for
the considered device in 2005. For extrapolation carrying out it is necessary
to calculate a trend line. Calculation of a straight line of demand. The
general equation of a straight line [8]
y=a0+a1t,
Where at?
The predicted volume of demand, t? Time moment (year, day, month, etc. in which
us the demand volume), a0 and a1 interests? Unknown factors of a straight line
of demand subject to calculation. Two unknown person of factor of a straight
line of demand we will find from two linear equations
na0+a1åt=åy,(3.5)
a0åt+a1åt2=å yt.(3.6)
Here п?
Quantity of the considered moments of time (for example, as in our case, three
years). At application of the described model of forecasting of demand for a
developed product, we will take advantage of results of own researches which
consisted in data gathering about presence of the devices realising a method of
Follja in medical institutions of Novosibirsk and the Novosibirsk region. The
idea of the forecast of demand consisted in that, having the information on
presence similar developed in the present work of devices, to assume that on
the offered device demand will develop under the same mathematical laws. For
drawing up of the equations of the predicting we will take advantage of the
following table in which results of telephone surveys of assistants to head
physicians on economy of various medical institutions of a city of Novosibirsk
and the Novosibirsk region are brought:
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
Whereas
in offered model a similar indicator 2209 + 14011 = 16220 c.u., where 2209
c.u.? Profit at the disposal of the organisation (a difference between net
profit and returned investments). A difference in the sum here that the offered
model in calculations uses the predicted size of a sales volume. It is the
forecast becomes on the basis of linear approximation which, as it is known,
yields approximate results. It is necessary to notice, what the divergence of
values of these factors makes all (1? 16200/17149,3) *100 % = 5,52 %. It allows
to draw a conclusion about enough split-hair accuracy of offered model in
general and the sales volume forecast in particular. 2) to an index of
profitability of investments (PI) from standard model there corresponds an indicator
of efficiency of capital investments: the Standard model gives value of factor
whereas the offered model gives Е = П / To = 8721 / 6512=1,34. A divergence? 4
%, i.e. accuracy of offered model it is high. 3) the Standard model assumes
calculation of internal norm of profitableness which for the considered project
is equal. The similar indicator in offered model is not present, however is
told that profitability of the project 0,166. In other words, the standard
technique says that that the project was profitable, value of internal norm of
profitableness a minimum whereas the offered model says is necessary that the
project has norm of profitableness 0,166. Here it is impossible to compare
accuracy of calculations, it is possible to tell only that conclusions of these
two models do not contradict each other. For more evident comparison of models
we will result the comparative table of values of the basic factors of models.
So,
having compared values of the basic indicators of two models, we will notice,
what definitive conclusions of their application to the considered project too
do not differ from each other? Both that and other model have drawn the
conclusion that in the considered project it is necessary to put up money.
4.
Management of the personnel of the scientific organizations
4.1
Personnel of the scientific organisations
In the
present point of degree work the personnel of the scientific organisations from
two points of view: from the point of view of motivation of work and from the
point of view of special subculture. The question on interrelation of these
points of view is interesting: on the one hand, the personnel of the scientific
organisations, as well as the personnel of other spheres of activity, has usual
human wants in food, habitation, etc., on the other hand, belong to closed
enough social class. The given theme mentions two interconnected variables: the
personnel and the organisation, in essence, the individual and group, also are
brought by an attention to the question on motivation of the personnel in
achievement of the purposes of the organisation, i.e. about influence on
behaviour of the individual according to problems and the group purposes. There
is a necessity of the analysis of motivation as systems of factors or the
motive forces influencing social behaviour of the individual, and the analysis
of the group affecting the individual. In details to list all? Forces?, which
движут our acts, hardly probably. Therefore the author considers expedient to
stop on the following approach:? Numerous evident displays of uniformity in
social behaviour speak at all orientation on what? Or considered? The
significant? Norm, but also not custom, and it is simple that fact, what the given
type of social behaviour, in essence, most of all on the average corresponds,
by an objective estimation of individuals, their natural interests, and what
they focus the behaviour on these interests?. (M.Veber) [11]. Thus, the basic
source of behaviour of the person is its interest. In this connection it is
necessary to understand with a number of the interconnected concepts?
Motivation components: requirement, interest, motive, the purpose, value. As
requirement we will understand a lack something necessary for existence and
development of the individual (group). Under interest? The realised
requirement. Under motive? The realised actual requirement inducing the person
to activity for the purpose of its satisfaction. The purpose? It something
realised as means of satisfaction of requirement and acting owing to it in the
form of value for the given subject. Value? It is the importance of this or
that subject or the phenomenon for satisfaction of requirement [176, with. 22].
Thus, the
person is not born with ready motivation, its formation is I many respects
caused by a situation, factors of social and economic character.
4.2 Motivation of the personnel in the scientific organisations
As
already it was told above, the motivation of the personnel of the scientific
organisations in a sense does not differ from motivation of representatives of
other trades. We will consider this motivation. Base of modern theories of
motivation of the personnel in the scientific organisations is the theory of
requirements developed by American psychologist A.Maslou (1908? 1970) [19].
A.Maslou has assumed that the person is based on satisfaction of a series of
the requirements built in hierarchy or a pyramid from five groups. In an
increasing order it: - physiological or base requirements (food, heat, a
refuge, safety, sex etc.) ; - Requirements of safety (protection, an order); -
social requirements (dialogue, an accessory to group); - requirements for
respect (self-esteem and respect of others; the status, prestige, glory); -
requirement for self-realisation (creative results, achievements, career) [16].
Маслоу has made the assumption that in the elementary case of requirement are
satisfied one for another i.e. as soon as one requirement is satisfied, it acts
as motivation for satisfaction of the following. But if at satisfaction of
group of requirements, arises what? Or the new base requirement, the person
will pay the attention first of all to it. From the point of view? Motivations
in work? The employer considering that the person lives only bread uniform,
will be nonplused, as its workers will be unfortunate and немотивированны.
According to A.Maslou, the person only there lives bread uniform where in
general there is no bread. It is necessary to remember three important
positions of the theory of Maslou: 1) the Hierarchy of requirements reminds
development of the person since the childhood till an old age: the baby
requires food and heat, safety and love; in process of growth there is a
gradual development of self-esteem and, at last, appears? Itself the motivated?
The adult. 2) disappearance of the satisfied requirements and occurrence of
others in the form of motivation is not realised process: as soon as you have
got a job, you will forget at once all last hardship and will start to think of
career, etc. if it does not occur, you will feel unfortunate as though and at
all have no work. 3) Maslou notices that five steps are not something
independent. There is a certain degree of interaction between them. The theory
of Maslou is under construction on the assumption that while necessity for
satisfaction of base requirements for hierarchy as is important, as, for
example, requirement of a human body for the vitamins, the healthy person will
be guided, basically, requirement of self-realisation of the potential. If with
the person interfere in satisfaction of requirements of lower level,
requirements of higher level cannot arise. A.Maslou's theory has brought the
all-important contribution to understanding of that underlies aspirations of
people to work. The head should understand that to motivate the person it
should give the chance to it to satisfy its major requirements by means of that
line of action which promotes achievement of the purposes of the organisation.
It is necessary for head to investigate carefully requirements of the
subordinates for the purpose of satisfaction in interests of business and group
[21, with. 218].
4.3 Problem of a choice of the optimum schedule (mode) of work in
the scientific organisations
The
structure of workers of the innovative enterprises is not homogeneous. So,
along with science officers in these organisations engineers, and also
technicians and laboratorians work. Besides, and work of scientists is not
homogeneous for the maintenance. It can include original and typical works, and
also the works of organizational character connected with the coordination and
the control over activity of experts. Certainly, as the work schedule cannot be
universal for all categories of workers of scientific division and even for
experts of one category. At introduction of new types of operating schedules it
is necessary to pay attention not only to a kind of work of experts, but also
on economic gains (expenses on heating, illumination, rent of premises, a food
of workers, payment of parking places etc.) and technical possibilities
(presence of phones, faxes, personal computers etc.) . Besides, new types of
operating schedules can be considered and as original not monetary methods of
stimulation of productivity. So, for example, according to German researchers,
about 20 % of workers a flexible operating schedule consider as a primary
factor of positive motivation. As a whole the work schedule is characterised by
stability. Usually people work 5 days in a week, 40 hours per week, from 9
o'clock in the morning to 6 o'clock in the evening, have standard lunch time.
Along with obvious advantages, such mode has also lacks: traffic jams, turns at
lifts are created. Besides, people often have stresses because are late for
work, they have conflicts to the chief. As new types of an operating schedule
usually name: the flexible hours, the compressed working week (the summarised
working day), a partial employment. The flexible operating schedule is
understood as the work schedule at which the worker can choose time of
arrival-leaving in certain limits which are established by a management. The
compressed working week represents the work schedule in which there is an
exchange between quantity of the hours fulfilled daily, and quantity of the
working days within a week. So, the usual number of hours can be fulfilled not
for five days, and for four (for ten hours daily) or for three days (for twelve
hours daily). The Partial employment (partial hiring)? It is work with
performance of the same duties, but during smaller time. The greatest
distribution to the scientific organisations the flexible hours (have got
flexible time, flexible working hours). It is under construction in the
different ways: and #61485; the Daily choice of time of the beginning and the
work termination; and #61485; Variable duration of the working day; and #61485;
Allocation of the general (присутственного) time (i.e. Time established by the
head when all employees should be on work). Depending on flexibility degree, it
is possible to allocate various types of schedules. We will consider them in a
direction from least to the most flexible. All of them are used in practice.
The flexible cycle demands from workers of a choice of certain time of the
beginning and the work termination, and also work under this schedule during
the certain period (for example, weeks). The sliding schedule allows to change
time of the beginning and the work termination, but thus it is necessary to
work a full time? 8 hours. Variable day allows to change duration of the
working day (for example to work one day of 10 hours, and another? 6 hours but
so that as a result in a weekend it has turned out only 40 hours or for a month
of 160 hours). The sliding schedule and variable day are most effective in a
branch science. Abroad analogue it are laboratories of industrial firms and a
private small-scale business. Very much the flexible hours demand presence of
workers during the general time (for example, from 10 o'clock in the morning to
2 o'clock in the afternoon, but only on Monday and Friday). Flexible placing
allows to change not only hours, but also a work arrangement? It is possible to
work at home, in branches, etc. The flexible hours cannot be used in the event
that the work period depends on work of any equipment, for example, for the
workers performing skilled and experimental works. The great value, along with
a choice of an optimum operating mode for the scientist has time effective utilisation.
It is possible to allocate three reasons aggravating congestion: and #61485;
Small degree of delegation of responsibility; and #61485; incorrectly selected
priorities; and #61485; too big absorption in daily efforts. For optimisation
of use of time principles of Pareto and Eisenhower have great value. In 1897
The Italian economist Pareto has invented the formula showing that all
blessings are distributed non-uniformly. In most cases the greatest share of
incomes or the blessings belongs to a small number of people. M.S.Lorentz (the
American economist) has illustrated this theory with the diagramme. The doctor
D. M.Dzhuran has applied the diagramme to classification of problems of quality
on not numerous essentially important and numerous insignificant and named this
method the analysis of Pareto. Application of a principle of Pareto is
expedient and at working hours planning. In this case means that concentration
of attention on the vital activity most of all influences achievement of
desirable results. The rule 20/80 from here follows: concentration of 20 % of
time on the most important problems can lead to reception of 80 % of results.
The others of 80 % of time provide only remained 20 % of results. Eisenhower's
principle is important for definition of the importance of problems. Eisenhower
subdivided problems on their importance and promptness into problems And, In
and С "A-problems": very important and urgent? To carry out
immediately. "In? Problems": important, not urgent? To define, in
their what terms it is necessary to carry out." S-problems ": less
important, but urgent? To delegate. Affairs which are not neither important,
nor urgent should not distract attention of the head. In connection with the
aforesaid, the great value gets definition of optimum parities between workers
of various qualification. Optimum it is possible to consider such parity at
which science officers do not carry out functions unusual for them. There are
recommendations according to which optimum parity between technicians and
engineers should make 0,3 / 1 at performance of researches and 1,7 / 1 at
performance of developmental works. On the average this parity should make 1 /
2. Questions of formation of target groups in scientific personnel In a general
view understand as group of two and more persons who co-operate with each other
in such a manner that each person influences others and simultaneously is under
the influence of other persons. It is noticed that association of workers in
groups allows to solve a number of problems: As much as possible to use
creative potential; to involve workers in managerial process. Target groups
(time creative collectives), created of engineers and science officers have the
features in comparison with quality mugs as before groups more difficult
purposes are put. Practice of formation of target groups of the scientists
working in various research divisions of firm is extended. Creation of such
groups for working out of any one important problem gives the chance to be
beyond existing departments and laboratories that is the important factor of
increase of an efficiency of scientific research. Target groups of experts
(time creative collectives) differ from circles of quality that operate on the
basis of in advance formulated problem and always carry a temporality. They can
be created for different terms: from 2-3 and more years. It defines also
selection of participants of groups. Groups are created as for study of
separate organizational or technical questions, and for the decision of difficult
cardinal problems. The overall performance of groups is influenced by following
factors: the size, structure, group norms, unity, a conflictness, the status
and a functional role of its members. Before formation of target group (time
creative collective) it is necessary to carry out the morphological analysis
which leads to splitting of the general problem into a number of subtasks and
reveals possible alternatives of their decision. Each subtask breaks into
stages. To generate collective of executors, it is necessary to have the list
of all subtasks which should be solved in the course of work performance;
characteristics of each subtask with definition of requirements to their
potential executors. Besides it is necessary to have a databank on all possible
executors of work. At division of a task in view into subtasks each executor
should know the concept of designing of all object. The new tendency is
allocation of personnel services for needs of the time organizational
structures which are engaged in process of innovations. Such personnel services
also carry a temporality and move on divisions according to stages of
realisation of the project. The actual organizer of work on attraction and
personnel development is the head of the innovative enterprise who embodies the
idea and is financially interested in innovation introduction. The head of
division defines quantity of executors of each subtask, recognising that one
executor performs from two to three stages of work. Selection of executors is
carried out proceeding from complexity of performed work. Thus the potential of
executors should be a little above, than demanded. At a stage of working out
and realisation of the ideas which have been put forward by target groups,
sometimes there are the so-called design groups, different in the big scales of
carried out works and большей number of executors. In any target group select
the most prepared experts. But even at the most careful selection almost always
there is a distinction between them on readiness degree to performance of a
problem assigned to them. In this connection training of less skilled executors
at more qualified should be provided. Short-term employment on which each
expert has an opportunity better will sometimes be organised to imagine sense
of a collective problem and the basic approaches to its decision. Still большее
value gets preliminary training at creation of the design groups which work has
more long-term and complex character. In these cases for experts special
seminars can be held. The seminar program should cover acquaintance of its
participants with features of the organisation of works in design group, with
specificity of planning, with establishment principles приоритетности in
performance of works, methods of search of optimum decisions on the basis of
the analysis of real situations. The attention is given also to working off of
practical skills of teamwork in group. At a seminar there is an acquaintance of
experts to the future project head which should spend some employment. It
allows it to come into contact and to prepare participants of design group for
forthcoming activity. Upon termination of a seminar to its participants the
special certificate on the right to work over the project can stand out. In the
USA creation of interfirm target and design groups is observed also. Usually in
their structure experts from the external research organisations are involved.
As a result of such cooperation from firm innovative structures in which are
occupied both members of groups, and scientific shots can separate. In this
case it is possible to define the innovative enterprise as target group which
is created for industrial development and adjustment of sale of production
based on the new technical concept.
5. Bases of safety of ability to live
5.1 Legal
bases of a labour safety
Labour
safety? System of safety of a life and health of workers in the course of the
labour activity, including legal, social and economic, organizational,
sanitary-and-hygienic, medical-hygienic, rehabilitation and other actions. We
will describe the legislation of the Russian Federation in the field of a
labour safety the Legislation of the Russian Federation on a labour safety
consists of corresponding norms of the Constitution of the Russian Federation,
Legal bases of a labour safety [27, with. 123-127] and published according to
them законодательских and other statutory acts of the Russian Federation and
republics as a part of the Russian Federation. Guarantees of realisation of the
rights of workers on a labour safety and standard requirements on a labour
safety are established by acts of republics as a part of the Russian
Federation, cannot be below guarantees and standard requirements, are provided
by Legal bases of a labour safety [27, with. 125]. Actions of the present Bases
extends on:? The enterprises, establishments and the organisations (further?
The enterprises) all patterns of ownership irrespective of sphere of economic
activities and departmental subordination;? Employers;? The workers consisting
with employers in labour relations;? Workers of co-operative societies;?
Students of educational institutions of the higher and average vocational
training, pupils of educational institutions of average, initial vocational
training and the educational institutions of the basic general education
passing an industrial practice;? The military men involved for work at the
enterprises;? The citizens who are serving time on a sentence of court in their
work at the enterprises. On the citizens of the Russian Federation working on
hiring in other states, the legislation on a labour safety of the
states-employers, and on foreign citizens and persons without the citizenship,
working on the enterprises which are in jurisdiction of the Russian Federation
extends, the legislation on a labour safety of the Russian Federation if other
is not provided international by contracts (agreements) of the Russian
Federation extends. We will describe main principles of a state policy in the
field of a labour safety the State policy in the field of a labour safety
provides joint actions of bodies of a legislative and executive power of the
Russian Federation and republics as a part of the Russian Federation,
associations of employers, trade unions in the name of their corresponding
bodies and other representative bodies authorised by workers on improvement of
conditions and labour safeties, to the prevention of an industrial traumatism
and occupational diseases. The basic directions of a state policy in the field
of a labour safety are:? A recognition and maintenance of a priority of a life
and health of workers in relation to results of industrial activity of the
enterprise;? Coordination of activity in the field of a labour safety, other
areas economic, social policy, and also in the field of protection of a
surrounding environment;? An establishment of uniform standard requirements on
a labour safety for the enterprises of all patterns of ownership irrespective
of sphere of economic activities and departmental subordination;? The
government of activity in the field of a labour safety, including the state
supervision and the control of observance of legislative and other statutory
acts about a labour safety;? Public control over observance of legitimate
rights and interests работ6никаов in the field of a labour safety on the
manufacture, carried out by workers through trade unions in the name of their
corresponding bodies and others authorised by workers representative bodies;? Interactions
and cooperation of state bodies, supervision and the control over employers,
trade unions in the name of their corresponding bodies and other authorised
workers, representative the bodies interested in working out and practical
realisation of a state policy in the field of a labour safety;? Carrying out of
the effective tax policy stimulating creation of healthy and safe working
conditions, working out and introduction safe technicians and technologies,
means collective and an individual defence of workers;? Application of economic
sanctions with a view of observance by the enterprises and workers of standard
requirements on a labour safety;? Maintenance of workers with the special
clothes, special footwear, means collective and an individual defence, the
treatment-and-prophylactic food, necessary prophylactics at the expense of
means of employers;? Obligatory investigation of each accident and occupational
disease on manufacture;? An establishment of indemnifications and privileges
for a laborious work and works with harmful or dangerous working conditions,
ineradicable at a modern technological level of manufacture and the
organisation ore;? Protection of interests of the workers who suffered from
unfortunate case on manufacture or have received occupational disease, and also
members from families;? Preparation of experts in the field of a labour safety,
including in educational institutions of the higher and average vocational training;?
An establishment of the state statistical reporting about working conditions,
about accidents on manufacture and occupational diseases;? Informing of workers
on a condition of conditions and a labour safety at the enterprises;?
Realisation of actions for propagation of an advanced experience in the field
of a labour safety;? The international cooperation at the decision of problems
of a labour safety. The state in the name of bodies of a legislative and
executive power taking into account consultations of associations of employers.
Professional the unions in the name of their corresponding bodies and other
authorised workers, representative bodies develops, carries out and
periodically reconsiders the co-ordinated policy in the field of a labour
safety. Some words about guarantees of the worker on the rights on a labour
safety. Each worker has the right to a labour safety, including:? On a
workplace protected from influence of harmful or dangerous production factors
which can cause an industrial trauma, occupational disease or working capacity
decrease;? On compensation of the harm caused to it by a mutilation,
occupational disease or other damage of the health, connected with execution of
labour duties by it;? On reception of a trustworthy information a prize of the
employer or the state or public bodies about a condition of conditions and
labour safeties on a workplace of the worker, about existing risk of damage of
health, and also about the accepted measures on its protection against
influence of harmful or dangerous production factors;? On refusal without any
unreasonable consequences for it from performance of works in case of
occurrence of direct danger to his life and health before elimination of this
danger;? On maintenance with means collective and an individual defence
according to requirements of legislative and other statutory acts about a
labour safety at the expense of means of the employer;? On training to safe
methods and receptions of work at the expense of means of the employer;? On
professional retraining at the expense of means of the employer in case of a
suspension of activity or closing of the enterprise, shop, a site or
liquidation of a workplace owing to unsatisfactory working conditions, and also
in case of disability in connection with unfortunate a case on manufacture or
occupational disease;? On carrying out of inspection by bodies of the state
supervision and the control or public control of conditions and a labour
safety, including on demand of the worker on its workplace;? On participation
in check and consideration of the questions connected with improvement of
conditions and a labour safety. The state in the name of bodies legislative,
executive and judicial authority guarantees the right to a labour safety to the
workers participating in labour process under the labour contract (contract) with
employers. Conditions labour (contract) contract should correspond to
requirements legislative and other statutory acts about a labour safety. In the
labour contract (contract) authentic characteristics of working conditions,
indemnifications and privileges are specified to workers for a laborious work
and works with harmful or dangerous working conditions. For the period of a
suspension of works at the enterprise, in shop or on a site, a workplace in a
consequence of infringement of the legislation on a labour safety, standard
requirements on a labour safety not because of the worker, behind it the work
place, a post and average earnings remain.
5.2 Planning of actions for a labour safety
In
connection with inclusion of questions of a labour safety of workers of branch
in the Concept of development of public health services and a medical science
in the Russian Federation, considering the numerous offers arriving from
controls, establishments of public health services and the trade-union
organisations, on the basis of the Recommendations confirmed by the decision of
Ministry of Labor of the Russian Federation from 29.12.96? 74, Ministry of
Health of Russia has prepared the project of the Program which has been
considered and approved at session of Board of Ministry of Health of Russia
23.12.97. The program consists of 4 sections: 1) Legal and standard maintenance
of protection works. 2) organizational and technical maintenance of a labour
safety. 3) training of workers on a labour safety, a supply with information in
the field of a labour safety. 4) scientific maintenance of a labour safety. The
Program purpose? Working out of prime measures under the prevention of an
industrial traumatism and the professional ache diseases, elimination of the
negative moments in the organisation of this work. Program section 1 provides
work on revision operating and working out of new rules and typical
instructions on a labour safety and safe operation of branches, offices,
laboratories, the equipment of establishments of public health services and
Gossanepidnadzor. Financing of these works is supposed to be carried out at the
expense of means of the Federal budget. Section 2 provides working out of
programs of improvement of conditions and protection work at level of controls
and establishments of public health services of subjects of the Russian
Federation (there where such programs are not developed yet). In section 3
creation of system of improvement of professional skill concerning a labour safety
for heads, experts, attendants, working out differentiated (according to volume
of performed work) training programs on a labour safety is provided. Training
of heads will be carried out on the basis of the Russian medical academy
последипломного formations and on places, the medical institutions having the
permission to the right of training concerning a labour safety. The basic
actions of section 4 are researches of working conditions and preparation of
scientifically well-founded offers on a work and rest mode, and also on
granting of privileges and indemnification workers of the branch, working in
especially harmful and dangerous working conditions. These actions it is
planned to carry out forces of a branch science. It is supposed to provide financing
at the expense of means of Federal fund of obligatory medical insurance.
Planning of actions for a labour safety consists in working out of instructions
on a labour safety, actually planning of actions, the control over carrying out
of these actions and observance of instructions, and also to investigation of
accidents and the illnesses connected with dangerous factors at realisation of
professional work. Instructions on a labour safety can be developed for workers
of separate trades, and for separate kinds of works. Instructions are developed
for workers on the basis of typical instructions, safety requirements stated in
operational and repair documents of the equipment, used on the given
enterprise, and also in the technological documentation of this enterprise
taking into account conditions of production. Instructions by trades and on
separate kinds of works are developed for workers according to the list which
is made by a protection service of work of the enterprise with participation of
heads of divisions.
The
conclusion
So, the
innovative project considered in the present degree research consists in the
organisation of manufacture and sale of the diagnostic device? The biotest?,
for a finding points, carrying out the express train of diagnostics of a
condition of a human body by results of measurements of parametres of
biologically active points, testings of preparations and therapy according to
R.Follja's technique. The Scope? The diagnostic device of the doctor of the therapist,
the homeopathist, the anaesthesiologist, etc. Novelty of the project
(innovation, an innovation) consists what release of the product, analogue not
having to in Russia, abroad is supposed? The device very cheap and reliable.
Besides questions theoretical (economic and legal) the bases of innovative
activity, questions of management the personnel in the scientific organisations
and safety issues of ability to live, the central part of the present degree
work was:? Working out of own model of an estimation of efficiency of the
innovative project;? The comparative description of two techniques (traditional
and offered) estimations of efficiency of the innovative project;? Carrying out
of an estimation of efficiency of the innovative project of manufacture of the
device? The biotest? By both techniques;? Comparison of results of an
estimation of efficiency of the project by both techniques. We will short
formulate conclusions on these positions. Existing (standard, classical) the
technique of an estimation of efficiency of the innovative project includes: 1.
Calculation of factor of the pure resulted cost (NPV); 2. Calculation of an
index of profitability of investments (PI); 3. Calculation of internal rate of
return or norm of profitability of the investment (IRR); 4. Decision-making on
project realisation. The Offered model of an estimation of efficiency of the
innovative project will include: 1. An estimation of competitive advantages of
the goods (service) offered by the considered project; 2. Estimation of a
market capacity of sale on which the considered project, including as the basic
indicator the sales volume forecast is focused; 3. Calculation of the capacity
necessary for realisation of the project, and its comparison to a predicted
sales volume; 4. Calculation of the project of volume of investments necessary
for realisation; 5. Calculation? Break-even points?, i.e. critical for a
recoupment of the project of volume of output; 6. Summarising calculation of
the basic indicators of the project, 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; 7. Decision-making on realisation (or to a
deviation) the project. How it has been noted in degree work, the standard
model is less labour-consuming in the application? In it, undoubtedly, there is
an advantage of standard model before offered model. However, the basic
difference between standard and offered models what the offered model gives
more information on the concrete project? And in it the big advantage of
offered model before the standard. For example, the standard model of an
estimation of efficiency of the project cannot answer on a question, in what
volume it is necessary to make production that the project was profitable? The
standard model uses this indicator, but does not count it whereas the offered
model at first counts it, and then uses. So, both those and other models can
tell that, for example, as a result of three years of realisation the project
will be profitable whereas the offered technique can tell that the project will
pay off in 7 months. The offered model also has one essential lack? All basic
indicators pay off on the basis of the sales volume forecast. But it is the
forecast, obviously, can be only approximate. Hence, all basic indicators of
offered model will be approximate. We will describe results of application of
these models to an estimation of efficiency of the concrete innovative project.
1. On the importance for an estimation of efficiency of the project in two
considered models are comparable factor of the pure resulted cost (NPV) from
standard model and an indicator of net profit plus size of initial investments.
That is in standard model an indicator
Whereas
in offered model a similar indicator 2209 + 14011 = 16220 c.u., where 2209
c.u.? Profit at the disposal of the organisation (a difference between net
profit and returned investments). A difference in the sum here that the offered
model in calculations uses the predicted size of a sales volume. It is the
forecast becomes on the basis of linear approximation which, as it is known, yields
approximate results. It is necessary to notice, what the divergence of values
of these factors makes all .
The
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