CAD, and on the other hand, the evolutionary nature of its development, which implies periodic investment in the actualization of systems and an increase in its efficiency that changes over time. In this case, the following are used selection criteria for system tools:

When assessing the effectiveness of creating a functioning CAD TP, the approaches described above are applied. At the same time, the operation of CAD TP gives specific indirect economic effect

(13.6)

where is the direct economic effect;

Indirect economic effect. Let's introduce the following concepts:

The coefficient of comparative efficiency is determined by the formula

where is the annual savings in operating costs.

Implementation information technologies is associated with capital investments both for the purchase of equipment and for the development of projects, the implementation of preparatory work and the training of personnel. Therefore, the implementation should be preceded by economic feasibility study implementation of information systems (IS). This means that the effectiveness of the application must be calculated. automated information technology (AIT).

Under the effectiveness of automated information transformation understand the feasibility of using computer and organizational technology in the formation, transmission and processing of data... Distinguish estimated and actual efficiency. The primary (calculated) is determined at the design stage of the automation of information work, that is, the development of a technical project; the second (actual) - based on the results of the implementation of a technical project.

The generalized criterion of economic efficiency is the minimum cost of living and materialized labor.

At the same time, it was found that the more areas of management work are automated, the more efficiently the technical and software.

The economic effect of the introduction of computing and organizational technology is subdivided into direct and indirect.

Under direct cost-effectiveness understand the saving of material and labor resources and money, obtained as a result of a reduction in the number of management personnel, the payroll, the consumption of basic and auxiliary materials due to the automation of specific types of planning, accounting and analytical work.

It is possible that the introduction of AIT at the first stage will not lead to a decrease in the number of employees of planning and accounting services. In this case, take into account indirect efficiency, manifested in the final results of the economic activity of the enterprise. Its local criteria can be: shortening the time for compiling summaries, improving the quality of planning, accounting and analytical work, reducing document flow, increasing culture and labor productivity, etc. The main indicator is improving the quality of management, which, as with direct economic efficiency, leads to savings in living and materialized labor. Both types of the considered economic efficiency are interrelated.

Determine economic efficiency using labor and cost indicators. The main thing in the calculations is the method of comparing the data of the base and reporting periods. As a base period when transferring individual works to automation, they take the cost of information processing before the introduction of AIT (with manual processing), and when improving the existing system for automating economic work, the cost of information processing at the achieved level of automation. In this case, they use absolute and relative indicators.

For example, it is necessary to spend 100 people / hour for manual processing of individual parts of the RES. (G0), and when using AIT - 5 people / hour).

The absolute indicator of economic efficiency is

Labor productivity relative index .

This means that machining parts in automation requires only 5% of the time compared to manual machining. Using, you can determine the relative rate of savings in labor costs. When processing invoices as a result of using AIT, the savings will be 95%. Along with labor indicators, it is necessary to calculate cost indicators. Consequently, the cost of information processing in the basic and reporting options is determined in monetary terms.

Absolute cost indicator

(13.10)

Cost cost index

(13.11)

Payback period

(13.12)

where are the costs of technical support; - costs for software; - efficiency factor.

Control questions

How do you distinguish between the effectiveness of creating a CAD system and the effectiveness of its functioning?
What performance criteria are used when choosing system tools?
How the effectiveness of the application should be calculated automated information technology(AIT)?
What is meant by efficiency of automated conversion information?
What is called generalized criterion of economic efficiency?
What is included in direct cost-effectiveness?
What is the indirect effectiveness of AIT?
What does a standard define for the exchange of industrial product data?
Briefly list the documents contained in the STEP volumes.
How is the cost-effectiveness of information technology calculated?
Describe the quality management standards for industrial products.
Give a description of the standards used in CALS-technology.
Indicate the main properties of the information systems design process.
List the main features of the initial data for the design of information systems.

Conclusion

Humanity has entered the era of informatization. Currently, at enterprises, firms, in everyday life, the question is not considered, to introduce or not to implement information Technology; the task of what kind of IT and when to implement became urgent. Firms and countries are flourishing that prioritize informatization. IT development follows an exponential law. Accordingly, the subject area of the new science and science is expanding.

Information technology is a fundamental concept that encompasses knowledge, methods and means that ensure the collection, storage, processing, perception, transmission and use of information in all its possible forms. IT is used in all spheres of human activity - education, science, production, everyday life, etc., in order to reduce the labor intensity of the processes of using information resources, to increase the efficiency of business processes. IT is usually implemented in the form of automated information systems - CAD, APCS, KIS, ASNI, etc.

Over the past 30-40 years, IT has developed rapidly and has gone from technologies for solving particular mathematical and technical problems in public computing centers with computers of the first generations to corporate information systems and the architecture should take into account the rapid development of IT and communication technologies themselves.

Various approaches and characteristics are used to classify IT. A classification that uses the stages of the product life cycle has become quite widespread. In this sense, private IT is distinguished, which automate the information processes of individual stages, for example, in marketing, planning, product design, process control, etc., and integrated IT, covering all stages of the life cycle, for example, CALS technology. Familiarity with IT of various classes is necessary for solving the problems of business process reengineering.

Modern IT has the properties of expediency, integrity, interaction with the external environment and development over time. With regard to the design and manufacture of electronic devices, these properties provide the complexity of solving problems, interactive mode user experience, implementation of simulation capabilities, making informed decisions at each stage of the product life cycle and other ways to improve the efficiency of business processes.

System-wide and other principles are laid down in the developed IT. The main ones are: inclusion, system and informational unity, openness, complexity, invariance, integration, modularity, development, standardization and security.

To date, the methodology for the creation and development of information technologies has mainly been developed. The important components of the methodology at the level of CALS-systems are technologies for analysis and reengineering of business processes. Private methodologies have been created in relation to the constituent parts of IT. For example, when developing software, a methodology is widely used, which is based on the concept of modular programming.

The introduction of IT at domestic enterprises should be carried out taking into account national characteristics and the level of personnel training. A thorough analysis and description of business processes is essential for success. The information gained about IT quickly becomes outdated, so it is necessary to constantly monitor information and make decisions based on the latest data, for example, on the Internet.

The effect indicator defines all the positive results achieved when using a software product. Profit from using a software product for a year of operation, rubles, is determined by the formula

where is the cost estimate of the results of using the software product during the year, rubles;

Cost estimate of costs when using a software product during the year, rub.

The inflow of funds due to the use of the software product E, rubles, during the year can be:

where is the cost of manual information processing, rubles;

Costs for automated information processing, rubles;

Additional economic effect associated with a decrease in the number of forms used, the release of working time, etc., rub.

This product is used by car dealership salesmen. The salary of the seller-consultant is 15,000 rubles, the bonus fund (additional salary) is 0 from the salary, the number of working days in a month is 24 days, the duration of the working day is 8 hours. Then, the price of one hour of the seller-consultant's work, rubles. / h, will be:

In the course of the study, it was revealed that the total time spent on manual information processing per month, h, is, and the total cost of automated information processing is

The annual costs (costs for 12 months) of the seller-consultant, with manual processing of information, will be calculated by the formula:

The annual costs (costs for 12 months) of the sales assistant for automated information processing will be calculated by the formula:

(rub.) (1.9)
(rub.) (1.10)

Consequently, the annual effect from the implementation of the software product, even without taking into account the additional economic effect (EDOP = 0), based on formula (1.8.), Will be equal to:

(rub.) (1.1.)

The operating costs of using a software product consist of the cost of electricity, maintenance, maintenance of computing equipment and the cost of depreciation of computing equipment.

Based on formula (1.1.) For a personal computer of a sales assistant for 12 months, the cost of electricity with a laptop power consumption = 0.15 kW will be:

(rub.) (1.1.)

The book value of the computer equipment is 21,000 rubles. Then, for a personal laptop of a sales assistant for 12 months, the costs of maintenance and current repairs are calculated by the formula:

where is the book value of computing equipment, rubles;

The rate of deductions for repairs;

- the annual fund of computer equipment operation time (= 2112 hours);
- fund of working time when creating a software product.

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

where is the coefficient taking into account the time spent on preventive maintenance ().

Thus, the cost of maintenance and repairs will be:

The cost of amortization of computing equipment according to formula (1.5) will be

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

The profit from the use of the software product for the year is calculated by the formula (1.7):

Thus, we have the following cash flow:

0 step (investment) - 16800.77 rubles;
1 step-37497.6 rubles.;
2 step -37497.6 rubles.;
3 step-37497.6 rubles.;

Net discounted income, rubles, from the use of a software product is determined by the formula:

where is the settlement period, year;

- profit from the use of the software product for the k-th year of its operation, rubles;
- discount rate,%;
- investment in the implementation of a software product, rubles.

Consequently, NPV, rubles, at N = 3, i.e., for three years of using the software product (the period before obsolescence of the considered configuration) at the discount rate E = 20% in accordance with formula (1.13) will be:

We come to the conclusion that NPV? positive, that is, the project is effective.

Let's calculate the payback period of the project. Payback period of the project, year, we will find by the formula

where is the maximum number of years that have passed since the beginning of the operation of the software product, during which the amount of income from its use did not exceed the amount of capital investment in the implementation of the software product;

The values of the reduced (discounted) annual effects for the j-th year, rubles, passed from the beginning of the operation of the software product, calculated by the formula (1.13) with the substitution of the discount rate = 20%.

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

which is more than the value of capital investments (K = 16,800.77 rubles).

Then, in formula (1.14) we have N = 0 and the payback period will be

years or 6 months and 25 days

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

Table 8 - Indicators of the economic efficiency of the project

Considering the data of all the considered indicators, we can confidently assert about the feasibility of introducing this software development at the enterprise and its use.

Ministry of Education and Science of the Russian Federation

Federal Agency for Education

GOU VPO "Ivanovo State University"

Faculty of Economics

Department of Information Technologies in Economics

and organization of production

Economic evaluation of the efficiency of information systems. Part 2

Methodical instructions for practical exercises

in the discipline "IP Efficiency"

for students of the specialty

"Applied Informatics in Economics"

full-time and part-time forms of study

Ivanovo State University Publishing House

Compilers: Candidate of Economic Sciences, Associate Professor I.V. Guskova,

Art. teacher A.V. Romanova

In the methodological guidelines, the theoretical foundations of the discipline for analyzing the economic efficiency of the implementation of information systems are given, indicators of the effectiveness of automated solutions and the features of their calculation are highlighted, the classification of known methods and approaches to assessing the effect of the implementation of IT projects, a list of recommended literature is considered.

Methodological guidelines are intended for practical training in the course "IP Efficiency" and writing term papers and theses for students of the specialty "Applied Informatics in Economics" of all forms of education.

Published by the decision of the methodological commission

Faculty of Economics

Ivanovo State University

Reviewer: candidate of technical sciences, associate professor CM. Golyakov(IvSU)

1. Methods for assessing the effectiveness of information systems
1.1.Traditional financial methods
1.1.1. Calculating the total cost of ownership (TCO)
1.2. Qualitative methods
1.3. Probabilistic methods
2. Indicators of economic efficiency of automated economic information systems (AEIS)
3. Indicators of direct and indirect efficiency of automated information
4. Methodology for assessing the economic efficiency of the implementation of tasks

1. Methods for assessing the effectiveness of information systems

When implementing a software product that supports the concept of a balanced scorecard, organizations want to spend a minimum of funds and get the most benefits from its operation.

However, at present, the introduction of modern information technologies, even with a fairly wide supply in this market and regular price reductions, remains an expensive project. Therefore, the question of the need to assess the feasibility of introducing such systems becomes relevant. That is, the economic benefits from the implementation of IT projects can be realized if they are identified already in the design process and incorporated (directly or indirectly) into the target settings of the project. Project performance management is necessary, since the enterprise incurs large losses in the irrational implementation of new IT technology. To assess the economic efficiency, a number of methods have been developed, which can be conditionally divided into three groups:

traditional financial methods, implying the determination of such indicators as net present value (NPV), economic attractiveness (Economic Value Added, EVA), total cost of ownership (Total Cost of Ownership, TCO), etc .;

qualitative assessment methods, the main of which are the Balanced Scorecard, Information Economics, IE, Portfolio Management, etc .;

probabilistic assessment methods: Real Options Valuation (ROV), Applied Information Economics (AIE) etc.

Each of the groups listed above has a number of advantages and disadvantages, a preferred area of application, a share of constructiveness and the ability to integrate into a development strategy.

1.1. Traditional financial methods

These methodologies use traditional financial calculations, taking into account the specifics of IT and the need to assess risk.

D.K. Skripov, Ph.D.
JSC VTB Bank, Deputy Head of Service at DIT
graduate of the MBA group CIO-32A
School of IT Management of the RANEPA under the President of the Russian Federation

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

When implementing any information system at a large enterprise, the question always arises about the expediency of the costs associated with its cost. It is very important to assess as fully as possible all the planned costs, including the cost of licenses, the cost of services for the implementation / revision of the system and the cost of maintenance. Although for most projects it is impossible to reliably translate into monetary form the image and other intangible assessments caused by the implementation of this information system, a detailed analysis of direct and indirect costs and revenues allows us to make a reliable conclusion about the need for its implementation.

To assess the result of the implementation of an information system, economic efficiency can be defined as the difference between the total income from the use of the information system and the cost of the information system during its life cycle. But before the implementation of the system, future income cannot be determined accurately, it can only be estimated based on the practice of implementing similar systems. Therefore, in the beginning, one usually speaks only of qualitative forecast indicators.

As in many large companies, VTB Bank is simultaneously implementing a large number of both influencing each other and unrelated projects. Projects as steps in the process of implementing a long-term IT strategy, in addition to their compliance with the bank's business strategy, are also assessed by the economic efficiency of the information systems being introduced or refined. Especially in connection with the fact that decisions on the implementation of projects go through a long chain of people in the extensive structure of the Bank, and in the end are accepted by the Committee on Banking Information Technologies collegially, a unified, transparent for representatives of various departments, methodology is needed that allows you to compare the cost of projects and take responsibility decision on their implementation.

OJSC VTB Bank is the parent company of VTB Group. The state's share in the capital of VTB Bank is 60.9%. VTB Group is an international financial group providing a wide range of banking services. VTB Group consists of VTB Bank and its subsidiary credit and financial institutions. Subsidiary credit institutions carry out banking operations, subsidiary financial institutions provide services in the securities market, insurance services or other financial services. VTB Group today consists of more than 30 companies in more than 20 countries around the world. The companies of the Group employ more than 90,000 people.

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

The main objectives of the IT strategy are:

optimization of IT costs of VTB Group;
improving the quality and reliability of IT services;
providing additional competitive advantages for business through information technology;
preparation of IT for a possible merger of large Russian banks of the Group.

The construction of a corporate governance system by VTB Group is aimed at maximizing its advantages, increasing its share in target markets, increasing efficiency indicators and increasing the level of capitalization of VTB Group.

Thus, in the competitive conditions of the modern market, requiring constant addition and / or changes in banking products, a fast, efficient and manageable system of knowledge transfer between the Bank's employees is very important. Knowledge transfer problems are further exacerbated for the banking group as a whole.

The existing distance learning system of the Group is fragmented and currently does not meet the needs of the Group, as it does not reflect the matrix management system and the existing Global Business Lines.

The Group lacks the ability to deliver rapid and standardized training across Global Business Lines, Support Lines and Product Verticals.

Thus, it is necessary to create an operational system for the introduction and dissemination of knowledge along business lines, support lines and product verticals (including new procedures, policies, reporting standards, service standards, and others). A unified centralized training system for VTB Group companies will allow:

ensure control over the quality of training in the Group, including through filling courses and providing feedback
create a common group system for knowledge management and exchange of best practices
to ensure a significant reduction in the costs of full-time training (not only functional, but also skills) without loss in quality, as well as to support existing portals in different companies of the group, purchase similar and interchangeable e-courses.

Currently, distance learning systems are used autonomously in almost half of the Group's companies. At the same time, some portals contain less than ten courses and are practically not used.
A single training portal for VTB Group will allow:

create a single training space for all VTB Group companies
create a platform for the exchange of knowledge between the companies of the Group
implement PR functions at the Group level
provide access for all employees of the Group to courses on personal effectiveness, management, working with software, etc.

The introduction of automated distance learning systems provides savings in training costs for employees from 30% to 80% (see, for example), mainly due to the reduction in travel expenses of employees and / or trainers. Also, distance learning systems allow tens of thousands of employees to be trained in a short time (for example, familiarization with a new banking product in two weeks).
The existing training system used by VTB Bank does not meet the business requirements. The processes for introducing system changes do not satisfy users and should be redesigned.

Methods for assessing economic efficiency

Currently, the literature mainly considers two approaches to assess the economic efficiency of the implementation of an information system. The first is to use static estimates, without considering the cost of money over time. The main indicator is Total cost of ownership(Total Cost of Ownership, TCO). The specificity of the indicator is that it takes into account only the expenditure part of the project. There is no universal mechanism for calculating the indicator; direct and indirect costs of various types are taken into account, depending on the object being assessed. First, the Gartner Group in 1987, and then Interpose, later acquired by the Gartner Group, back in 1994, proposed an approach that uses comparisons with similar averaged costs depending on the enterprise profile, which practically turned this method into the industry standard for assessing the cost of ownership of an information system.

ITIL Service Strategy () identifies six main characteristics of costs, divided into three groups, so that any type of cost can be attributed to exactly one of the elements of each of these three groups:

Basic or operating
Direct and indirect
Fixed and variable costs.

Only fixed costs can be depreciated. Depreciation is necessary because information systems can cost significant amounts, and can be designed for many years of use, and of course their cost turns out to be much higher than the income for the first year of use. In accordance with the Tax Code of the Russian Federation, electronic computers belong to the second group of depreciable fixed assets with a depreciation period of 2 to 3 years.

The main articles for which the assessment is made ():

equipment costs (Equipment Cost Unit, ECU);
software costs (Software Cost Unit, SCU);
personnel costs (Organization Cost Unit, OCU);
accommodation costs (Accommodation Cost Unit, ACU);
transfer costs (Transfer Cost Unit, TCU) associated with goods and services provided by other departments, i.e. internal settlements between divisions of the organization;
Cost Accounting (CA) associated with the IT financial management process.

The next indicator for analyzing the implementation of the system is Return on investment(Return On Investment, ROI). This ratio shows the return on capital invested in the project:
, (1)
where is the invested funds, is the value at the end of the period, is the profit. It is also called return on equity.
The coefficient is convenient to use to answer the question of how effective the project is (). The payback period of the project is also closely related to it, this is the period of time that is needed for the project to break even.

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

When it is not possible to estimate the profit received in the future explicitly, it is assessed by reducing labor intensity or the absence of the need to perform operations due to the implementation of the information system. Estimates of the corresponding savings are multiplied by average wages and increased by taxes (insurance premiums) and job costs.

The key disadvantage of calculating TCO for assessing economic efficiency is the lack of accounting for the revenue side of the project, as well as the change in the cost of money for long-term projects. Therefore, further we will use methods that take into account the concept of discounted cash flows with various modifications. Thus, for any cash flow, we will determine its value reduced to a given moment in time.

The main indicator for this concept is the indicator Net present value(Net Present Value, NPV):
(3)
where net present value is the invested funds, r – discount rate, is the total cash flow in k-th period, including financial, investment and operating flows. Typically, cash flows are recorded for periods of one year.
Another commonly used metric is Internal rate of return(Internal Rate of Return, IRR). IRR is the rate at which the Net Present Income becomes 0.

To calculate the Net Present Income, as well as for the value with which the Internal Rate of Return can be compared, it is necessary to estimate the discount rate with maximum accuracy. The discount rate depends on the mechanisms for obtaining money for the project, as well as the ability to securely invest the money. For a more accurate assessment or a longer period of consideration of the economics of the project, the indicator of the Weighted Average Cost of Capital (WACC - WeightedAverageCost ofCapital)
, (4)
where is the price of each source in the total cost of capital,
- the tax rate is positive if the expenses can be excluded from the taxable base; - the rate of the corresponding source.

In practice, in a real assessment of the effectiveness of investment projects for making a responsible investment decision, the above indicators are calculated not separately, but all together, since each of them has both positive and negative properties.

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

determination of the cost part of the project using the TCO method
determination of the effects of the implementation of the system. This work can consist of several components:

forecasting the effect of implementation, based on the results achieved on previously successfully implemented similar projects in companies belonging to the same sector of the economy;
forecasting the effect based on the estimates of business customers.

taking into account the risks associated with the implementation project.

The existence of a corporate culture in a company often makes it difficult (and usually quite significantly) the introduction of new technologies, including new information systems. Therefore, it is imperative to take into account corporate features.

An example of choosing an information system

In accordance with the IT strategy, structure of the Bank, and taking into account the analysis of the market of automated training systems, we will consider in detail the implementation of the Bank's requirements in the software products WebTutor by Websoft and Competentum Shareknowledge by Competentum. The widespread best of breed training systems of foreign companies, such as Saba or SAP R3, in addition to the severity of technical revision, have only the cost of licenses that significantly exceeds the total cost of implementation and revision of the Russian systems in question.

The weight of the scoring table criteria (see Fig. 1) was selected based on the experience of implementing similar projects in the Bank. The main criterion is cost (25%), since the project must be cost-effective. The next criterion in weight (20%), and therefore with the greatest influence, is the compliance of the product as is with the stated business requirements. Since any revision carries some risk and also takes time, of course the system with the least required revision has the advantage. The high weight of non-functional requirements (15%) is caused by the requirements of controlling internal departments, for example, such as the mandatory granting of access rights to information systems through a role-based structure. Improvement of information systems in order to meet such requirements, if they were not initially foreseen in the design, usually require a lot of time and money.

Rice. 1 . Assessment of automated learning systems

The labor costs for the implementation project based on the Competentum Shareknowledge software product and Microsoft Sharepoint Server were estimated by Microsoft, and the work received was converted into a price taking into account the market prices of large automation companies. In accordance with the obtained figures, we calculate the financial indicators described above (the calculation is in millions of rubles):
TCO = 15
ROI = 19.6 / 15 - 1 = 30%
PI = 18.5 / 15 = 123%
NPV = 3.5
EVA = 4.6 - 0.035 * 3 * 15 = 3.03
IRR is about 10%.

The main contribution to cost reduction is made by the expense item for the translation of training standards to the Group's subsidiaries under the Change Management program. These costs include training for selected local providers and their certification for the program and for built-in elements, taking into account the average cost of payment to each of the providers, travel expenses, and training quality control, that is, travel to the subsidiary bank of the provider-holder of the program and / or employees of the Corporate Training Service for support and quality control, as well as the very conduct of trainings by local providers in a subsidiary bank.
In the process of assessing economic efficiency, the following conclusions can be drawn:

Shmatalyuk A., Koptelov A., Features of the calculation ROI in IT implementation. Information Service Director, No. 01, 2009.

Corporate management systems

The problem of assessing the economic efficiency of information systems and technologies has been and remains relevant. In the normative document GOST 34.003-90 “Information technology. Set of standards for automated systems. Terms and definitions "the following definition of the efficiency (Efficiency) of an automated system (AC) is given:" The effectiveness of an automated control system (ACS) is a property of an AC, characterized by the degree of achievement of the goals set during its creation. "

There are various types of efficiency of the AU: economic, technical, social, etc. To assess the efficiency, indicators (indicators or characteristics) are used.

Another normative document - GOST 24.702-85 "The effectiveness of automated control systems" indicates that the calculation of the effectiveness of the automated control system is carried out by comparing the results from the functioning of the automated control system and the costs of all types of resources necessary for its creation and development. To justify the choice of the ACS project option, criteria should be used that are determined by a variety of indicators.

For the ACS, a universal system of generalized indicators is set, such as efficiency (timeliness), stability, quality of management, etc. Performance indicators should reflect the specifics of a specific ACS, characteristics of the elements of the control process, and the conditions of its operation.

The creation and functioning of automated systems requires material, human, financial, time costs, etc.

GOST 24.702-85 indicates the need to assess the effectiveness of ACS during the life cycle, which provides for:

? formation of requirements for ACS;
? analysis of the created and functioning automated control systems for compliance with the specified requirements;
? selection of the best option for the creation, operation and development of ACS;
? synthesis (formation) of the most expedient option for constructing an automated control system according to the criterion "efficiency - costs".

One of the methods for choosing appropriate options for constructing an ACS is balancing the increase in efficiency (E), obtained through the creation or improvement of the ACS, and the level of resource costs (Q). There are two basic models of efficiency:

1) maximizing the efficiency of the ACS with restrictions on resource consumption

2) minimization of resource consumption to ensure a given level of efficiency

The problem of economic efficiency is associated with the monetary value of the components of these models.

The choice of an economically effective version of the ACS project (O can be carried out according to the maximum difference between the results of activities and the costs for the calculation period established for this event, taking into account various standards and established restrictions, for example, on the consumption of resources and the level of effects:

The time interval, in relation to which the calculation of efficiency is performed, is limited by the moments of the beginning of development and the onset of complete obsolescence of technical means and design solutions. For each separate period, the following cost components are taken into account: capital costs (TO), related to the creation of IP assets; operational (operational - O) costs associated with maintaining the functioning of IP assets:

The coefficient of bringing (a) non-simultaneous costs to the zero period may correspond to the concept of a discount rate or another standard. The following options for the flow of costs over time are possible:

All components of the formula are present explicitly;

sh K 0- there is no value, capital costs arise later (the option is extremely rare);

? K t- all or some of the values are missing (a fairly common option for information systems projects of short duration).

The effect of replacing (?) One IT option with another, provided that they perform identical tasks in terms of place, time, volume and quality of information services, can be expressed by the formula

If A "> 0, then replacing option 1 with option 2 is advisable, since the costs for option 1 (Cj) exceed the costs for option 2 (C 2), but the durations of the time intervals for calculating the costs for the two options are the same.

There is an approach for calculating the so-called specific indicators of economic efficiency, for example, based on one workplace of management personnel or one working person. In some cases, the effectiveness and the size of the effect are calculated for one year.

IT options are usually compared with the "basic" option. As a comparison base, an option is taken that provides technical and economic indicators of progressive methods of production (work) or actual indicators of an analogue object with the best indicators of economic activity and the least amount of losses and omissions.

The sources of economic efficiency are the reduction of losses and the implementation of reserves for improving the operation of the facility as a result of the creation, operation and development of the automated control system. When assessing the economic efficiency, GOST 24.702-85 recommends generalizing and particular indicators: the annual economic effect - E y; calculated efficiency ratio of capital expenditures for the development and implementation of ACS - ke f payback period of capital costs for the development and implementation of ACS - T pb.

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

Annual Savings (Annual Profit Growth) - E;

I am reducing the costs of production and economic activities at the management facility as a result of the development and implementation of ACS - C p;

I am increase in labor productivity L p;

I am savings by types of resources - S;

I am release (reduction) of workers - R w;

I am improving the quality of products - Q / mp.

Annual economic effect is defined as the difference between the annual savings and the reduced costs for the development and implementation of the automated control system and can be calculated or actual.

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

? annual profit growth caused by an increase in the volume of economic activity (production, services or work) during the development and implementation of ACS;
? annual profit growth due to the reduction of construction time, as well as the acceleration of the development of new products (services) as a result of the development and implementation of automated control systems;
? saving current costs for the production of products, services or works in the conditions of the functioning of the automated control system;
? saving other costs that are not included in the cost of production or work, ensured by the functioning of the automated control system both directly at the implementation site and in related areas and industries.

Annual operating expenses taken into account in full.

To bring capital costs used reduction factor- standard efficiency ratio (fc „), which corresponds to the share of costs attributable to the annual period:

Estimated coefficient of economic efficiency of capital expenditures for the development and implementation of ACS is the ratio of the estimated annual savings (annual profit growth) to the capital costs of the development and implementation of ACS:

Payback period is the ratio of the capital costs for the development and implementation of the automated control system to the annual savings (to the annual increase in profit):

According to GOST 24.203-80, the calculation of economic efficiency is drawn up in the form of a document consisting of the following sections: initial data for the calculation; calculation of the economic efficiency of the system; calculation results.

The initial data for the calculation should include: a method for determining economic efficiency; a list of factors contributing to an increase in the efficiency of the operation of the control object when creating an automated control system; initial data required for the calculation according to the accepted methodology, and, which is especially important, references to the sources of obtaining the initial data and the rationale for choosing a base for comparison.

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

3) calculation of the costs of creating an automated control system;
4) calculation of costs for the maintenance and operation of the system;
5) calculation of the expected savings in terms of the main technical and economic indicators and the expected annual economic effect from the implementation of the automated control system as a whole;
6) calculation of the efficiency ratio and the payback period;
7) determination of the payback period of costs;
8) comparison of the calculated efficiency ratio and payback period with their standard values.

The problem of assessing the economic efficiency of information technologies repeats the "old" problem - assessing the economic efficiency of an automated control system, but it carries a new meaning.

First, information technologies are turning into information services, which are becoming a commodity, and the nature of the economic relations of business with IT providers is changing.

Secondly, the strategic component of IT management is strengthening, which form a system with certain target settings. At the same time, the IT strategy is closely related to the business strategy and even takes the form of a proactive strategy that ensures the strengthening of the position and growth of the capabilities of the business system.

IT development proceeds in several directions, ensuring maximum satisfaction of user requirements:

? expansion of the range of information services;
? improving the quality of information services;
? improvement of the IT infrastructure of information technology through the development of hardware and software, communications;
? change in the organizational basis for the provision of information services, etc.

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

Since IT departments manufacture, sell and support IT services on a paid basis, they can be classified as “profit centers”. There is an acute problem of creating competitive advantages of a business system at the expense of IT, an optimal ratio of price and quality of IT services, on the one hand, and business requirements for IT services, on the other; the time is ripe for the transition to market mechanisms “producer - consumer of IT”.

In this regard, different approaches to assessing the economic efficiency of IT have been formed.

This GOST replaced GOST 24.003-84, GOST 22487-77.
Depending on the mathematical apparatus used, the criterion can be expressed in the form of an objective function or an ordinal measure that establishes an ordered sequence of combinations of indicators.
GOST 24.702-85 uses the concept of the national economic effect.
In a market economy, this time interval is limited by the needs for the information system and technologies on the part of the business system and individual users.
According to GOST 24.702-85, capital (one-time) costs for the development and implementation of an automated control system include: costs for the development of an automated control system (pre-production costs); capital expenditures for the purchase (manufacturing), transportation, installation and adjustment of computers, peripheral devices, communication facilities, software, auxiliary equipment, office equipment, industrial and economic equipment; the costs of construction (reconstruction) of buildings, structures necessary for the functioning of the automated control system; change in working capital in connection with the development and implementation of the automated control system; the costs of training (retraining) personnel.
Operating costs include salaries of service personnel, the cost of consumables for generating reports, creating archival copies of the database, the cost of consumed heat, electricity, etc., costs of travel expenses, preventive maintenance and repair of technical equipment, other production and general business costs for maintaining IS ...
The standard efficiency ratio shows the boundaries within which the costs are acceptable. It may have industry differentiation.