21.02.2022

Methodology for determining the economic or other positive effect from the use of rationalization proposals. i

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INSTITUTE OF WORLD ECONOMY AND INFORMATIZATION

NON-STATE EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION

Practical work

Student: Mullina Anastasia Yurievna

MOSCOW - 2015

Situation 1

The introduction of a rationalization proposal at the enterprise made it possible to improve the quality of products and increase the volume of annual output by 500 products. The price of the product before the implementation of the rationalization proposal was 3000 rubles, and after the implementation - 3200 rubles. Determine the annual economic effect from the implementation of the rationalization proposal by the enterprise, taking into account that the initial production version was equal to 2500 pieces.

Solution. The annual economic effect from the implementation of the rationalization proposal by the enterprise is determined by the following formula:

E year \u003d C new N new - C base N base,

E g - the annual economic effect from the introduction of a rationalization proposal by the enterprise,

C bases - the price of the product before the implementation of the rationalization proposal,

C new - the price of the product after the implementation of the rationalization proposal,

N bases - the volume of the annual output before the implementation of the rationalization proposal,

N new - the volume of annual output after the implementation of the rationalization proposal.

For this task:

C new = 3200 (rub.),

C base \u003d 3000 (rub.),

N new = 2500 + 500 = 3000 (pcs),

N bases = 2500 (pcs.).

E year \u003d C new N new - C base N base \u003d 3200 3000 - 3000 2500 \u003d 2 100 000 (rub.)

Answer: the annual economic effect from the introduction of the rationalization proposal by the enterprise amounted to 2,100,000 rubles.

Situation 2

At the enterprise, n = 100 batches of 250 products each were subjected to continuous control. The control results are given in the table.

where: mD is the number of batches with D defective products.

The acceptable level of quality at the enterprise is 0.09.

Define: supplier's risk of receiving defective batches of products. Solution. Acceptable quality level (aka acceptance number) - the allowable number of defective products in a batch, i.e. in this problem, the number of defective items in the batch is 9.

According to the foregoing and the results of continuous control, batches of products highlighted in yellow are considered defective (the number of defective products in these batches is greater than the acceptance number).

Then the supplier's risk of receiving defective batches of products is: Supplier's risk = (15 + 20 + 20 +15) / 100 = 0.7

Answer: the supplier's risk of receiving defective batches of products is 0.7

Situation 3

At the light bulb factory, the workshop produces light bulbs. To check their quality, 30 lamps are selected and tested on a special stand. The test results are presented in the table.

Determine the average burning time of the lamps.

Solution. The average burning time of the lamps is determined by the arithmetic mean formula.

Arithmetic mean:

The middle of the corresponding interval is the frequency of the interval.

Calculations are performed using Microsoft Excel.

Lamp duration (x)	Number of lamps that had a burn time (f)

Answer: The average duration of lamp burning is 6.966667.

Situation 4

When testing a transistor at an electronics factory, the failure rate is determined in the range of 2000 - 3000 hours. Testing of 5 groups of transistors of 300 products for 2500 hours was carried out.

The test results are presented in the table.

Group number	Out of order products through	out of order

Determine the failure rate of transistors for 2500 hours of operation.

Situation 5

The given costs for the production of 1 motor at the plant in 1998 amounted to 7,000 rubles. Introduction of a new technological process in the 1st quarter of 1999 1999 made it possible to reduce the reduced costs to 6500 rubles.

Determine the economic effect in 1999 from the introduction of a new technological process, if it is known that the plant's program for 1999 is 10,000 motors.

Solution. The annual economic effect from the introduction of a new technological process is determined by the formula:

E nt \u003d (3 bases - 3 new) N new,

E nt - the economic effect of new technology, rub.;

3 bases - reduced costs for the production of a unit of production using the basic version of equipment and technology, rubles;

Z new - reduced costs for the production of products using new equipment or technology, rub.;

For this task:

3 bases \u003d 7000 (rubles),

3 new = 6500 (rub.),

N new = 10000 (pcs.).

E nt \u003d (Z bases - Z new) N new \u003d (7000 - 6500) 10000 \u003d 5,000,000 (rubles)

Answer: the annual economic effect from the introduction of a new technological process in 1999 amounted to 5,000,000 rubles.

Situation 6

The plant sells the radio receivers it has made at a price of 1,000 rubles, incurring manufacturing costs up to 20% of the selling price. Dealers' shipping and storage costs for radios are up to 10% of their selling price.

At what price do they need to sell receivers in order to have an economic effect from their transactions that is not lower than the economic effect of the manufacturer?

Solution. The profit received by the plant from the sale of one radio receiver is determined by the formula:

Pr plant \u003d C 1 - C 1,

Pr plant - profit received by the plant from the sale of one radio receiver,

C 1 - the price of one radio receiver sold by the factory,

C 1 - the cost of manufacturing one radio receiver.

For this task:

C 1 \u003d 1000 (rub.),

С 1 \u003d 20% 1000 \u003d 0.2 1000 \u003d 200 (rubles),

Pr plant \u003d 1000 - 200 \u003d 800 (rubles).

The profit received by the plant is the economic effect of the manufacturer. Thus, the economic effect of dealer transactions should be at least 800 rubles. :

Pr dealer = 800 rubles.

Dealer costs for the acquisition, transportation and storage of radios are:

З \u003d 1000 + 10% 1000 \u003d 1000 + 0.1 1000 \u003d 1100 (rubles).

Ef \u003d Pr dealer \u003d C - W,

800 = C - 1100,

C \u003d 1100 + 800 \u003d 1900 (rubles).

Answer: in order for dealers to have an economic effect from their transactions that is not lower than the economic effect of the manufacturer, they need to sell receivers at a price of 1900 rubles.

Situation 7

The introduction of the invention made it possible to reduce the unit cost of production by 100 rubles. The initial cost of the product was equal to 1500 rubles. The annual output of the enterprise amounted to 10,000 pieces.

One-time costs for the development and implementation of the invention amounted to 20,000 rubles.

Determine the annual economic effect of the introduction of the invention.

Solution. The annual economic effect from the introduction of the invention is calculated by the following formula:

E g \u003d R g - Z,

E r - annual economic effect from the introduction of new equipment and technology, rub.;

R r - cost estimate of the results for the year, rub.;

R g \u003d (C bases - C new) N new,

From the bases - the cost of production of the base variant, rub.;

From new - the cost of production based on new technology, rub.;

N new - the annual volume of production with the help of new equipment and technology, units..

З - valuation of costs for activities for the development, implementation and development of new equipment and technology for the year, rub.

For this task:

Z \u003d 20,000 (rubles),

From bases = 1500 (rubles),

From new = 1500 - 100 = 1400 (rubles),

N new = 10,000 (pieces).

R g \u003d (From bases - C new) N new \u003d (1500 - 1400) 10000 \u003d 1,000,000 (rubles),

E g \u003d R g - Z \u003d 1,000,000 - 20,000 \u003d 980,000 (rubles).

Answer: the annual economic effect from the introduction of the invention amounted to 980,000 (rubles)

Situation 8

According to the report for 1998, the plant had the following indicators:

The cost of rejected products, semi-finished products and other material assets is 300 thousand rubles.

The cost of correcting the marriage amounted to 5 thousand rubles.

Sold defective products to the enterprises of "Recycled Materials" - 120 thousand rubles.

The amount of deductions from employees who allowed marriage is 10 thousand rubles.

Amounts collected from suppliers of substandard materials - 150 thousand rubles. Determine the amount of losses from marriage at the plant in 1998.

Solution. The amount of losses from marriage is determined by the following formula:

Waste losses = cost of defective products, semi-finished products and other material assets + expenses for correcting defects

Sale of defective products at the enterprises of Recycling

The amount of deductions from employees who allowed marriage

Amounts recovered from suppliers of substandard materials.

Then, for this task:

losses from marriage = 300,000 + 5,000 - 120,000 - 10,000 - 150,000 = 25,000 (rubles).

Answer: the amount of losses from marriage at the plant in 1998 amounted to 25,000 rubles.

Situation 9

At a machine-building enterprise in 1997, the share of defective products was 5% of the total output. The commissioning of a new assembly line in 1998 made it possible to reduce the share of defective products to 2%. Determine the annual economic effect of reducing defects at the plant, taking into account that the volume of production in 1998 remained at the level of 1997, and the volume of defective products in 1997 amounted to 4,000 thousand rubles.

Solution. The annual economic effect from the reduction of marriage at the plant is determined by the formula:

E g \u003d 3 br. bases - 3 br. new,

E r - annual economic effect from the reduction of marriage at the plant, rub.;

3 br.baz - the volume of defective products in 1997. (base year),

3 brand new - the volume of defective products in 1998. (reporting year).

Then, the annual economic effect of reducing the marriage at the plant:

E g \u003d Z br. bases - Z br. new \u003d 4000 - 1600 \u003d 2400 (thousand rubles).

Answer: the annual economic effect of reducing the marriage at the plant amounted to 2400 thousand rubles.

Situation 10

economic rationalization profit quality

In the annual report for 1998 at the Alexander Plant of Radio Equipment, the costs for the quality of manufacture and operation of video recorders amounted to (according to the AML calculation method):

metrological support of production is equal to - 150 thousand rubles;

costs for testing and certification - 20 thousand rubles;

the cost of marriage in production - 5 thousand rubles;

the cost of returning products to consumers - 10 thousand rubles.

Determine the total cost of product quality.

Solution. The amount of total quality costs is determined by the formula:

Sum of total quality costs= metrological assurance of production + costs for testing and certification + costs for defects in production + costs from returning products to consumers

Then, for this task:

sum of total quality costs = 150,000 + 20,000 + 5,000 + 10,000 = 185,000 (rubles).

Answer: the sum of the total costs for quality is 185,000 rubles.

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Definition of economic effect

The term "economic effect" is commonly understood as the result of some economic process, reflecting the achievement by some subject of the relevant relations of the goals set. Among researchers, there are other interpretations of the phenomenon under consideration. Thus, some experts believe that the economic effect is the difference between the product of economic activities and the costs incurred in its manufacture. That is, it can be expressed as a profit or, conversely, a loss.

There is a point of view according to which the economic effect is determined based on the results of investing in a particular economic process. For example, investments in the modernization of production can lead to a quick payback of the corresponding investments or have no effect on the increase in the turnover of the output of goods.

Socio-economic effect

The term "economic effect" can correlate with the social component of economic communications. This can be seen in the example of situations where the result of the corresponding activities will be some social consequences. For example, if we are talking about increasing the intensity of production of goods by the factory, then it is likely that additional jobs will appear. Their presence is one of the key criteria for the success of the socio-economic development of a city, region or state as a whole.

Methods for calculating the economic effect

Modern researchers distinguish several categories of indicators characterizing the economic effect. Let's consider them.

First, these are annual figures. Their calculation involves determining the difference between the product and the costs (if one follows the appropriate methodology) on the basis of figures accumulated over 12 months. Thus, the annual economic effect is fixed.

Secondly, these are integral indicators. They assume the summation of localized (for example, in terms of the release of a particular product) effects within one year or several years.

Thirdly, these are averages. Calculated on the basis of the corresponding values for a specific period. For example, you can sum up the annual economic effect for several years, and then calculate its arithmetic mean.

Calculation with a combination of approaches

Many modern enterprises take into account all three types of indicators. Most business processes can be analyzed for efficiency when using each of the marked indicators. For example, with regard to sales, they can be, firstly, studied at the end of the year, secondly, studied in the aspect of specific commodity items, and thirdly, considered in the context of average indicators for a particular period of time.

The specifics of the implementation of measures

The introduction of certain innovations in production and other environments in which economic activities are carried out is implemented through specialized measures. The calculation of the economic effect in this case can be based on the identification of cost indicators or natural ones.

When determining the results of relevant activities, it is necessary to timely identify the dependence of specific economic achievements on the facts of the implementation of certain activities. For what? It may well turn out that, for example, the natural growth of business turnover - as an option, due to an increase in market demand, will be erroneously identified as an economic effect from the implementation of measures.

It is necessary to develop criteria by which the dependence of business processes on specific innovations will be determined. For example, if we are talking about upgrading software on factory lines, then enterprise managers should evaluate the effectiveness of the corresponding activity not by sales of finished products, but by numbers reflecting their production in combination with basic costs.

Evaluation of the effectiveness of activities

There are quite a lot of methods by which the actual economic effect from the implementation of measures can be determined. Modern researchers identify several key approaches.

First, you can compare the final results of the activities with those that were achieved with the original base (for example, in terms of the productivity of fixed assets).

Secondly, it is possible to compare the effectiveness of innovations recorded in a particular factory with indicators in other industries.

Thirdly, it is possible to calculate the economic effect of activities based on any regulatory indicators established by a particular company.

The noted approaches can be practiced simultaneously or in certain combinations.

Direct and indirect indicators

The main measure of economic efficiency is, on the one hand, revenue, on the other — costs. Their combination determines the overall profitability of the enterprise. At the same time, based on the results of measures aimed at increasing the economic efficiency of production, indirect indicators of successful work can be identified. For example, the increased demand for the company's securities, which may indicate an increase in investor interest in a business that has implemented a complex modernization of production.

Factors of economic efficiency

What are the factors affecting the economic effect of the proposed measures to improve the economic performance of the enterprise? Researchers classify them into several varieties.

First, these are factors that can be measured in terms of value. They lend themselves to various calculations. Relevant factors may be costs that affect the cost of production, the level of demand, which largely determines the revenue and profitability of the business.

Secondly, these are factors that in some cases are difficult to measure through calculations, but which affect the profitability of the enterprise's activities. These include labor productivity in positions not related to the production process, for example, secretaries, HR managers, company executives.

Thirdly, these are factors that are formed outside the corporate environment, but affect profitability indicators. Their essence may be different. Among these factors is the exchange rate of the national currency or, for example, the policy of the legislator in the process of regulating commercial relations. In some cases, foreign policy communications matter. It happens that under the influence of processes taking place at the appropriate level, economic criteria fade into the background.

External and internal factors

It would be quite logical to classify the factors in question into internal - with respect to communications carried out in the company, and external. Costs that affect the cost of production are an example of the former. The political factor, the exchange rate, legislative regulation can be considered, in turn, external factors of the economic efficiency of the enterprise.

Calculation of costs for the implementation of measures

Consider such an aspect as the costs associated with activities that stimulate the economic effect. The formula for calculating them may look different. As a rule, the structure of the corresponding costs takes into account the costs that are associated with:

With the purchase of the necessary material resources (equipment, technologies);

With the remuneration of specialists - both those who are already working at the enterprise, and those invited;

With the necessary training of employees to use new material resources.

Of course, this list can be supplemented by other costs. For example, if the equipment was purchased on credit, then the cost structure will also include interest paid to the bank. When the managers of the enterprise will calculate the economic effect, the formula used by them will include the totality of the noted costs.

Methods for improving the economic efficiency of enterprises

What methods can be used to carry out the appropriate economic modernization of the enterprise's activities? The calculation of the economic effect is carried out, first of all, in correlation with specific sources of innovation. What can they be?

First of all, these can be measures aimed at improving the use of resources that enterprise specialists use in their work. labor activity. The essence of these activities may be the acquisition of new PCs, machine tools, robots, etc. In this case, the costs may be associated with the direct payment for the supply of the relevant equipment, and, for example, with the organization of training for employees that such items of expenditure can be fixed, we have already said above.

Measures implemented with the aim of achieving a tangible socio-economic effect may be associated with an increase in the capacity of production lines so that the factory begins to feel the need for more employees. Also, the product release process can be modernized in such a way that the company will need to attract highly qualified personnel with the necessary narrow specialization to work with new technological solutions.

Retraining of personnel can also be one of the methods to improve the economic efficiency of enterprises. At the same time, it is not necessary that new equipment will be purchased: the company's managers may well ensure an increase in the intensity of production by training specialists in innovative methods for using current capacities. The assessment of the economic effect in this case involves taking into account not only the direct costs that accompany the corresponding event, but also indirect ones. That is, if an enterprise sent its employees to specialized educational institutions, then in this case both the costs associated with paying for the services of these institutions and the lost profits that arose as a result of a pause in the production of goods while the specialists employed on factory lines pass retraining.

Another option for modernizing the company's economic activities is to improve the structure of production. Employees in this case can continue to perform the same work on the same equipment, however, the mechanism that characterizes the release cycles of goods will be revised by managers. At the same time, the economic effect of the proposed measures to improve the structure of production can be extremely high, since in this case the company may not have any additional costs. Managers working in it, by virtue of their official duties solve similar problems. It is expected that their qualifications will be sufficient to implement the relevant plans. But it is quite possible that the enterprise will decide to involve third-party consultants in order to ensure the necessary adjustments to the structure of production. In this case, the calculation of the economic effect will be carried out taking into account the costs of paying for the services of specialists from other organizations.

What could be rationalization proposals?

What is expressed from the effectiveness?

How to choose a formula for calculating economic efficiency?

It is possible to reduce the cost of production by optimizing the costs of the enterprise. One of the methods to improve the efficiency of an industrial enterprise is the rational use of resources and the reduction of waste and losses during the production process. In order to motivate employees to look for options to reduce waste, enterprises develop and implement provisions on rationalization.

The economic efficiency of rationalization activities at the enterprise is expressed in increasing output, improving product quality, reducing losses from manufacturing defects and waste, reducing the production cycle, saving material and energy resources, reducing product costs, increasing labor productivity and facilitating it. When calculating real savings from the implementation of proposals, only those cost items for the production of products that really change as a result of the implementation of this proposal are taken into account. All costs associated with the implementation of the proposal are deducted from the savings.

In order to motivate employees to search for such solutions, it is necessary to develop and implement a provision on rationalization at the enterprise.

Rationalization proposal is a proposal of a production and technical nature that directly improves manufacturing process by more efficient use of equipment, materials or labor of workers, but not significantly changing the design or technological processes of production.

It is necessary to distinguish rationalization proposals in the field of organization of production from rationalization proposals in the field of organization of enterprise management, economy, etc.

In the first case, the author of the adopted rationalization proposal receives a remuneration, the amount of which, as a rule, depends on the amount of annual savings received from the application of the proposal; in the second - a bonus in the amount established by the head of the enterprise or institution.

In the second case, it is only necessary to evaluate whether the proposal is rationalization or not. And in the first, economists must calculate the economic effect of the rationalization proposal.

The choice of formula for calculating the economic effect depends on the type of rationalization proposal.

Enterprise economists most often calculate the economic effect of the first type of technical solutions using the formula:

E \u003d (Z 1 - 3 2) × A 2 \u003d [(C 1 - C 2) - E × (K 2 - K 1)] × A 2, (1)

where E is the annual economic effect, rub.;

З 1 , 3 2 - the reduced costs of a unit of production (work) produced before and after the implementation of the rationalization proposal;

C 1 , C 2 - the cost of a unit of production (work) for changing cost items before and after the start of using the invention or rationalization proposal;

E is the coefficient of reduction of capital investments;

K 1 , K 2 - specific capital investments in production assets before and after the start of using the rationalization proposal, in rubles;

A 2 - the annual volume of production (work) with the help of rationalization proposals, in natural units.

Consider the procedure for calculating the economic effect on the example of rationalization proposals for reducing industrial waste.

In this direction, there are 2 types of rationalization proposals:

to reduce recyclable waste and its rational use;
on the use of non-returnable waste.

We are interested in a rationalization proposal to reduce the cost of production as a result of the reduction of returnable waste and their more rational use. In this case, the economic effect is the difference in the cost of the main product, during the production of which waste was generated, for those cost items that are affected by the rationalization proposal. This takes into account the prices established for the sale of waste.

And since returnable waste is minus, the cost of the main product can be calculated using the formula:

C o \u003d N m × (C m + R t) - O m × C o, (2)

where WITH o - the cost of a unit of main products, rub.;

N m - consumption of the main material, raw materials per unit of production;

Р t - transport and procurement costs for the delivery of a unit of material, raw materials to the enterprise, rub.;

C m - wholesale price per unit of material, raw materials, rub.;

About m - waste material, raw materials per unit of production;

P o - the price for the sale of a unit of waste, rub.

Substitute formula 2 into formula 1:

E \u003d [(N m1 × (C m1 + R t1) - O m1 × C o1 - N m2 × (C m2 + R t2) + O m2 × C o2) - E × (K 2 - K 1)] × A 2. (3)

If P t1 \u003d R t2, C m1 \u003d C m2, C o1 \u003d C o2, etc., the formula for calculating the economic effect will look like this:

E \u003d [(C m1 + R t1) × (N m1 - N m2) - C o1 × (O m1 - O m2) - E × (K 2 - K 1)] × A 2. (four)

To calculate the economic effect of the rationalization proposal for the use of non-returnable waste instead of high-grade materials for the production of products, the cost of manufacturing products from high-grade materials is compared with the cost of manufacturing products from non-returnable waste. In this case, only changing cost items are taken into account.

In this case, formula 4 can be used. Provided that O m1 \u003d O m2, the formula will take the form:

E \u003d [(C m1 + R t1) × (N m1 - N m2) - E × (K 2 - K 1)] × A 2. (5)

Table 1

Calculation of the economic effect of a rationalization proposal that changes production waste

No. p / p	Indicators	unit of measurement	Before use	After use
	Output
	unit cost
	Including
	consumption of basic material per unit of production
	wholesale price of material for 1 kg
	transportation and procurement costs per 1 kg
	waste per unit of production
	unit price of waste
	Economical effect		58 800,00

R. V. Kazantsev,
financial director of LLC UK "Teplodar"

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1 METHODOLOGY FOR DETERMINING THE ECONOMIC OR OTHER POSITIVE EFFECT FROM THE USE OF RATIONALIZATION PROPOSALS I. General provisions 1.1. This Methodology for determining the economic or other positive effect from the use of rationalization proposals was developed in accordance with Law 138-XV of the city "On rationalization activity" The Methodology is introduced instead of the Temporary guidelines to determine the economic effect from the use of inventions and rationalization proposals approved in 1993 by the Chairman of the Republican Council of the Society of Inventors and Innovators of the Republic of Moldova and the Deputy Minister of Finance of the Republic of Moldova binding on all legal and individuals regardless of the forms of ownership of the Republic of Moldova Socio-economic evaluation of rationalization proposals is reduced to the calculation of the annual economic or other positive effect from their use on economic entities. The annual economic effect is the additional income received by the enterprise as a result of the introduction of the rationalization proposal into economic circulation within one year of use. Another positive effect is expressed in the improvement of working conditions, safety, environmental standards and other positive consequences. This Method can be used for: feasibility study of the choice of the best options for the creation and implementation of new technology; reflecting performance indicators in the norms, standards and indicators of business plans of enterprises; pricing objectives for the relevant type of enterprise products, as well as the purchase and sale of technical documentation, etc.; calculation of the amount of remuneration to the authors of rationalization proposals for their creation and implementation, as well as bonuses for assistance in the use of rationalization proposals; the purposes of recognition of the rationalization proposal at the stage of consideration; evaluation of rationalization activities of legal entities and individuals; reporting to the bodies of the Department of Statistics and Sociology of the Republic of Moldova; litigation; awarding honorary titles to the authors of rationalization proposals To calculate the economic or other positive effect, the following documents are required:

2 a document confirming that this decision is a rationalization proposal (certificate of an innovator of the established form); document on the beginning of the actual use of the rationalization proposal (act on the use of the proposal); availability of primary documents for accounting for costs, expenses and income of the enterprise related to the manufacture, use and sale of products based on the rationalization proposal Conditions necessary for determining the amount and payment of royalties: the existence of an agreement to determine the amount and procedure for paying royalties between the author (authors) and an enterprise that recognized the proposal as rationalization; the presence of an economic or other positive effect achieved as a result of using the rationalization effect In this Methodology, the following concepts are used: Basic products are products taken as a basis for comparison when calculating the effectiveness of the use of rationalization proposals. Gross profit is the difference between net sales and cost of sales. Introduction to the economic turnover of the rationalization proposal is the process of creation, implementation and practical use of innovation. Deflated prices are called variable prices, reduced to the basic (established at the basic moment) purchasing power of money. Costs expressed in monetary terms, material, labor, land and financial resources used in the course of creating and using the rationalization proposal. Innovation is the result of the creative activity of innovators in various industries National economy, aimed at the development, manufacture and implementation of new types of products, technologies, the introduction of new organizational forms. New products products made on the basis of rationalization proposals. Profit from financial and economic activities profit received by the enterprise from all types of activities. Rationalization proposals are technical and organizational solutions, including algorithms and computer programs that are new and useful for the enterprise to which they are submitted, one of the types of innovations. The results generally characterize the consequences of using the rationalization proposal in the production, financial, social, economic and other areas. Accounting profit (profit before tax) received by the enterprise financial results from all activities and extraordinary result. Net income is the difference between profit before tax and expenses (savings) on income tax. The effect is the difference between estimates of aggregate results and all types of costs associated with the creation and use of innovations. Distinguish economic,

3 social, environmental, information and other effects. The effect can be positive, zero and negative (if the costs exceed the results). Efficiency is a category that expresses the correspondence of results and costs to the objectives of the implementation of the rationalization proposal, it is the ability to save resources (labor, time, raw materials, energy, investments) per unit of the effect obtained. There are economic, social, environmental, information and other types of efficiency. II. METHODOLOGICAL PRINCIPLES FOR CALCULATION OF ANNUAL ECONOMIC OR OTHER POSITIVE EFFECT 2.1. Rationalization proposals and their types Rationalization proposals are aimed at improving, improving, transforming not only the production of material goods at the enterprise, but also in the activities of scientific, cultural, government controlled, finance, trade, etc. The result of the introduction of rationalization proposals can be both an economic effect and a social, environmental, informational and other positive effect. The economic effect is the result of the introduction of rationalization proposals that ensure the saving of labor, material and financial resources, an increase in the volume of sales of products and profit. The social effect is the result of the use of rationalization proposals that contribute to a better satisfaction of human needs, an increase in the level and quality of life, and an improvement in working conditions and recreation for workers. The environmental effect is to reduce emissions in environment(per unit of production), improving its condition, improving its quality, reducing the amount of consumption of non-reproducible natural resources and damage from natural disasters. Part of this effect can be expressed in cost form. The information effect is associated with the creation and dissemination (in the form of publications, standards and norms, technical documentation, electronic files, as well as the knowledge and skills acquired by people) of information on the functioning of technical and biological systems, as well as on the ways of the most rational application of these systems in practice. The integral effect from the use of rationalization proposals is a combination of economic, social, environmental, information and other positive effects and is called the socio-economic effect. The economic effect of proposals is characterized by a system of indicators. Generalizing is the annual economic effect from the use of the proposal. Particular indicators are: s weighted quality indicator; s volume of import-substituting products; s the volume of export earnings; s competitive price; s indicators characterizing the durability, transportability, productivity, energy and material consumption of products;

4 s other indicators. Depending on the specifics of the proposal, when calculating the general indicator, a preliminary calculation of individual partial indicators is required. The socio-economic effect can be of a local and national economic nature. In this Methodology, a local effect is considered. Indicators of economic effect at the enterprise level allow taking into account production results - revenue from the sale of products (works), profit (income) or a decrease in current production costs (cost) and other indicators. Social, environmental, information and other results and costs that can be valued are considered as additional indicators of the corresponding level of economic efficiency. Rationalization proposals, as one of the types of innovations, are divided into: s productive (introduction of a new product or service); s technological (introduction of a new production method); s organizational (change in the organization and structure of production, labor and management); s market (creation of a new sales market, development of a new source of raw materials, semi-finished products, energy, etc.); s are complex. Depending on the prevailing type of effect, rationalization proposals are distinguished: s economic; s social; s environmental; s informational; s complex (integral) Stages of introducing rationalization proposals into economic circulation Introduction into economic circulation includes two stages of the rationalization proposal life cycle. The first stage - the stage of creating innovations, covers the period from the start of development to the date of the start of its actual use; The second stage is the implementation stage, the estimated year during which a positive result is obtained as a result of the application of innovations and an economic or other effect is determined. Methods for calculating the socio-economic effect from the use of rationalization proposals To calculate the socio-economic effect, the method of absolute or comparative efficiency can be used. The method of absolute efficiency requires the calculation of actual results: the total cost, sales volumes, the amount of losses due to the transition to new products, the savings in the total cost of living and materialized labor at the enterprise, both in production and in the field of operation.

5 For proposals that have alternative solutions (bases for comparison), the comparative economic efficiency is calculated. For this, it is carried out comparative analysis according to comparable technical and economic parameters, and the economic advantages of proposals are revealed (by a replaced object at a given enterprise in the year preceding the start of its use). If there is no base for comparison, it can be chosen at another enterprise Methodological principles for calculating the socio-economic effect The principle of "equality of effects" A complex approach, providing for: ensuring accepted social standards and environmental norms; taking into account all associated positive or negative qualitative, social, environmental consequences in related areas of production and operation; bringing costs and results to a single point in time. The implementation of the principle of "comparison with equal effects" requires taking into account and evaluating the accompanying results, these include: the difference in costs in industries created in connection with the emergence of new technical solutions; change transport conditions; change in damage to the consumer due to downtime, failure or emergency failure of the main equipment; the difference in the cost of environmental consequences from environmental pollution, changes in the incidence of workers, etc.; changes in the output of by-products and related products; other results Basic principles of calculations When calculating the positive effect from the use of rationalization proposals, the current prices and tariffs for materials and components, the established taxation system, the current procedure for determining the cost of products (services, works) are used. Calculations of indicators of socio-economic effect are carried out in national currency. For joint projects, it is possible to calculate both in national currency and in conventional monetary units. In cases where foreign equipment and raw materials are used, the foreign exchange value is converted into the national currency in accordance with applicable law. In addition to calculating the annual economic effect, it is necessary to determine the value of the unaccounted for socio-economic effect, which includes: the effect of import substitution; the result of socio-ecological changes; related results in related industries and workshops of the enterprise.

6 The effect of import substitution is determined based on the volume of reductions in purchases abroad, purchase prices, including transportation costs and production costs for manufacturing, excluding VAT. Many types of social, environmental and informational effects do not have a direct cost estimate. In such cases, the effect is determined by expert review. If the implemented rationalization proposal affects not one, but several types of products, then it is allowed to carry out calculations to determine the annual economic effect for the type of product that occupies the largest share in the output. If the introduction of a rationalization proposal is associated with the production and consumption of certain products (assemblies, assemblies), then the calculation takes into account only the costs of its production, but not the costs of purchasing, i.e. Costs are accounted for at cost rather than purchase price. The composition of one-time costs for the creation and use of the rationalization proposal includes both capital investments and costs for: experimental, design, technological and design work; for the acquisition, transportation, installation, adjustment and development of new and dismantling of the replaced equipment; recruitment and training of personnel; prevention of negative social and environmental impacts; other costs Methodology for comparing costs and incomes arising at different times In the process of creating and implementing rationalization proposals, enterprises need to compare costs and incomes that arise at different times. The costs incurred and the effects obtained during the introduction of the rationalization proposal into the economic circulation have a different value. A certain amount of money currently available is of greater value than the same amount in future years. To take into account this feature, the costs and results for each stage of introducing the rationalization proposal into economic circulation are reduced to a single point in time - the billing year. Bringing costs and results - there is discounting. The calculations take into account the time factor based on the application of the discount factor (a t), determined by the formula: The present value of the costs, for example, can be determined based on the discount method according to the formula:

7 2.6. Application of applicable taxes When calculating costs and benefits, it is necessary to take into account the taxes applicable for a given period, which are divided into: s taxes included in the price of products - VAT, excises, customs duties on imported goods and other taxes provided for by applicable law subsequently, the tax services return to enterprises); s public social insurance Principles for calculating costs When evaluating technical solutions that result in the creation of new means of production, costs include all costs in both production and operation. The calculation is carried out according to the formula: III. METHODOLOGY FOR CALCULATION OF ECONOMIC OR OTHER POSITIVE EFFECT 3.1. Methodology for calculating the annual economic effect from the use of rationalization proposals The decision on the advisability of creating and implementing rationalization proposals is made on the basis of an economic or other positive effect, determined taking into account the volume of production of new products at the implementation stage.

8 The annual economic effect that economic entities receive as a result of using rationalization proposals or a product with its application is an increase in the income of an enterprise, which is expressed as: an increase in gross, accounting or net profit; reducing the cost of production both by saving and (or) more efficient use of available resources, and by increasing labor productivity; growth in net sales (proceeds from the sale of products) due to an increase in the selling price of a unit of production or an increase in the volume of products sold; total savings in labor, material and financial resources; other indicators. Calculations of the annual economic effect (increase in income of enterprises) as a result of the use of rationalization proposals are carried out using the methods of absolute or comparative efficiency at the second stage of introducing innovations into economic circulation during the billing year. For proposals that do not have an analogue, absolute efficiency is calculated. Thus, utility is determined by identifying the share of profits, costs and expenses, sales volumes, resource savings attributable to this rationalization proposal, or by comparing the effect volumes (annual sales, cost, profit, resource savings) achieved at the enterprise in which a rationalization proposal was used, with the values of the same indicators obtained as a result of using an analogue. The difference in the values of the volumes of useful results calculated on the basis of the comparative efficiency method is the annual economic effect from the implementation of the rationalization proposal. Methodology for calculating the annual economic effect, expressed as an increase in accounting or net profit of an economic entity includes: gross profit, which is formed through the sale finished products, work performed, services rendered at selling prices excluding VAT and excises; profit from operating activities (current lease of intangible and long-term tangible assets of the enterprise, accrual and collection of fines and other sanctions for violation of the terms of business contracts, etc.); profit from financial and economic activities in the form of interest, royalties, dividends; profit generated as a result of unforeseen extraordinary events and operations. Profit before tax is used to determine the level of return on assets and other indicators that characterize the effectiveness of the application of rationalization proposals. Accounting profit of the enterprise:

9 As a result of the introduction of rationalization proposals into economic circulation, the volume of one of these types of profit increases. Then the increase in accounting profit will be equal to the increase in the corresponding type of profit: The gross profit of the enterprise for each source of income is the difference between the cost of all types of new products (sales volumes) and the corresponding costs (cost of sales) and is calculated by the formula: Example 1. As a result of using rationalization proposals at the enterprise produce three types of new products (product A, B, C). Given (thousand lei): Annual sales volume 254.7 incl. product A 120.6 B 92.4 C 41.7 Cost of sales 214.4 incl. product A 98.8 B 80.1 C 35.5. Using formula (7), we find the annual economic effect equal to the volume of gross output received from the sale of new types of products during the billing year:

10 The increase in gross profit received from the sale of new types of products during the billing year is determined by the formula: Example 2. The use of a rationalization proposal made it possible to improve the design of manufactured products, in connection with this, the indicators of its implementation have changed. Given (thousand lei) Accounting year Previous year ( the new kind products) (basic product) Sales volume 314.2 254.7 Cost of sales 280.0 238.9 Find the annual economic effect using the formula (8). It is equal to the increase in gross profit received from the sale of new types of products during the billing year: The increase in gross profit can be determined by comparing the selling prices and the cost of a unit of new and basic products, taking into account the sale of new products according to the formula: proposals led to a change in selling prices and the cost of products.

11 Given: New products Basic products Selling price per unit of production: Product A 20.4 lei/kg 17.4 lei/kg Product B 36.6 lei/kg 25.6 lei/kg Full cost units of production: Product A 17.9 lei/kg 15.5 lei/kg Product B 32.8 lei/kg 22.8 lei/kg Product sales volume: Product A 35620.0 kg Product B 20125.0 kg By formula (9) we determine the volume of gross profit growth corresponding to the annual economic effect: The net profit of the enterprise is the difference between accounting profit and income tax expenses: If, in accordance with the current legislation, the enterprise receives income tax savings in the accounting year, then this saving cannot be attributed to growth net profit and, consequently, to the annual economic effect from the use of the rationalization proposal. The increase in net profit received in the accounting year from the sale of new types of products is determined by the formula: Example 4. The rationalization proposal is aimed at increasing the volume of net profit. Given (thousand lei) Volume of accounting profit (profit before taxation)

12 in the billing period 126.5 in the previous period 126.5 Income tax expenses: in the billing period 34.5 in the previous period 42.6 profit can be formed due to an increase in: gross profit, profit from operating and financial and economic activities, profit generated as a result of unforeseen extraordinary events and operations. When forming an increase in net profit due to an increase in gross profit: Example 5. If the rationalization proposal is not associated with a change in income tax expenses, but leads to an increase in gross profit, then the increase in net profit is found by formula (12). Given: - changes in selling prices, production costs and sales volumes according to example 3. - Income tax expenses - 11.6 thousand lei. In accordance with formula (12), the increase in net profit will be: Methodology for calculating the annual economic effect achieved by reducing the cost of production Rationalization proposals aimed at increasing labor productivity, saving or efficient use of labor, material and financial resources associated with the production and sale of products ultimately lead to lower production costs. The calculation of the annual economic effect from the use of a rationalization proposal is reduced to determining the product of the volume of output of new types of products during the billing year by the amount of reduction in the cost of a unit of production:

13 Example 6. The introduction of a rationalization proposal into economic circulation is associated with a reduction in the cost of manufactured products of two types. Given: Unit cost of a new product: product A 16.8 lei/unit. product B 34.5 lei/unit. Unit cost of basic products: product A 19.4 lei/unit. product B 36.6 lei/unit. The volume of production and sales of new types of products: product A unit. product In units The annual economic effect from the use of the rationalization proposal will be (formula 13): Methodology for calculating the annual economic effect, expressed as an increase in net sales An increase in the volume of sales income (revenue from product sales) can be achieved through the implementation of rationalization proposals related to: with an increase in the selling price of a unit of production, both by improving the quality parameters of new products, and by improving marketing and other activities; with an increase in the volume of sales of products due to the improvement of marketing and other activities. The annual economic effect, expressed as an increase in net sales due to the use of a rationalization proposal that ensures an increase in the price of a unit of sold products, is determined by the formula:

14 Example 7. A rationalization proposal is aimed at increasing the selling price of a unit of four types of products at a constant cost. Given: Selling price of a unit of new types of products: product A 50.5 lei/unit. product B 14.7 lei/unit. product C 28.6 lei/unit. product D 30.2 lei/unit Selling price of basic products: product A 48.8 lei/unit. product B 13.2 lei/unit. product 24.5 lei/unit. product D 29.1 lei/unit The volume of production and sales of new types of products: product A 5600 units. product In units product since 1950 product D unit In accordance with formula (14), we find the annual economic effect: The increase in net sales due to the use of a rationalization proposal that provides an additional amount of products sold is calculated by the formula:

15 Example 8. If the rationalization proposal is associated with the sale of an additional quantity of products at the same prices and cost, then the annual economic effect will be equal to the increase in net sales. Given: Selling price of a basic product unit: product A 422.5 lei/unit. product B 135.4 lei/unit. product С 88.6 lei/unit. Unit cost of basic products: product A 388.4 lei/unit. product B 104.7 lei/unit. product 80.1 lei/unit. Additional sales volume: product A 985 units. product B 421 units. product C 1545 units. The annual economic effect will be (formula 15): Methodology for calculating the annual economic effect, expressed in the form of resource savings. When using innovations in the manufacturing sector, two options are possible. The first. Saving is directly related to the production and sale of products, but it spends only certain types of resources, for example, raw materials, materials, fuel, energy, semi-finished products, containers, etc. Second. Saving resources is not directly related to the production and sale of products, but indirectly affects the volume of their costs and expenses. For example, savings in heating and lighting costs for household rooms, offices, etc. In such cases, there is no need to calculate the annual economic effect by comparing the cost of production and sales of products based on formula 13. It is enough to calculate the cost of saved resources. When using innovations in the non-manufacturing sector, saving resources does not affect the cost of production. For example, a reduction in the number of maintenance personnel, a reduction in the consumption of electrical energy in a factory recreation center or other social and cultural facility. In this regard, the calculation of the annual economic effect also comes down to determining the cost of saved resources. Saving material resources can be determined by the formula:

16 Example 9. The implementation of a rationalization proposal is associated with the saving of material resources used to produce the main products of the enterprise. In such cases, the annual economic effect will be equal to the resulting savings in resources. Given: new products of basic products Metal consumption per unit of production: product A 4.20 kg 4.34 kg of product B 1.06 kg 1.22 kg Purchase price of metal: product A 4.39 lei/kg 4.39 lei/kg of product B 5, 11 lei/kg 5.11 lei/kg Additional costs associated with the delivery of metal: product A 0.64 lei/kg 0.64 lei/kg product B 0.64 lei/kg 0.64 lei/kg Volume of production and sales : product A kg product B kg The saving of material resources is determined by the formula (16): Therefore, the annual economic effect from the use of the rationalization proposal is 33058.77 lei. If the rationalization proposal is aimed at saving resources not related to the products produced, then the calculation of the annual economic effect can also be carried out using the formula:

17 Example 10. As a result of using the rationalization proposal during the year, energy savings and natural gas used for heating the production premises of the enterprise, respectively, kWh and m 3. The annual economic effect will be (formula 17): For reference: - the tariff for paying for 1000 m 3 of gas is 972.3 lei; - the tariff for paying for one kWh of electricity is 0.0864 lei. The annual savings associated with a reduction in the number of employees is expressed by the formula: Example 11. The introduction of a rationalization proposal into the economic circulation at the enterprise led to a reduction in the number of employees: locksmith IV category 2 people. adjuster of the VI category 1 person. loaders 3 pers. Annual savings are calculated using formula (18). The annual salary fund, including bonuses, personal allowances, vacation and other payments, is at the enterprise: for a locksmith of the IV category 8160 lei for an adjuster of the VI category 10639.5 lei for loaders 5420 lei f = 1.29. Annual payments to the local budget for the improvement of the territory of the city amount to 22.3 lei per employee. Annual costs related to the arrangement and maintenance of one workplace, for: locksmith IV category 322.4 lei

18 grade VI fitters 406.0 lei loaders 213.7 lei The annual economic effect from the use of the rationalization proposal is found by the formula (18): production activities can be disposed of by refining, recycling or using them as a component in the manufacture of new products. In all these cases, the annual economic effect is determined by the formula: Example 12. The implementation of a rationalization proposal is associated with the disposal of production waste at the enterprise by refining it. Given: The number of products manufactured by refining production waste: product A 52 units. product B 47 units. Additional costs associated with the refinement of a unit of production: product A 28.4 lei / unit. product B 64.7 lei/unit. Selling price of a unit of production: product A 620.0 lei/unit. product B 850.0 lei/unit. Sale price of production waste: product A 22.0 lei/unit. product B 46.0 lei/unit. In accordance with formula (19), the annual economic effect is:

19 There are also cases when production wastes are sold in accordance with the rationalization proposal without modification or processing. Then: Example 13. The use of a rationalization proposal is associated with the sale of production waste at enterprises without their completion. Given: The volume of sold production waste: product A 325 units. product B 422 units. product C 500 units. The price of the sale of production waste according to the rationalization proposal: product A 22, b lei / unit. product B 44.3 lei/unit. product C 64.5 lei/unit. The price of the sale of production waste before the implementation of the rationalization proposal: product A 15.0 lei / unit. product B 25.0 lei/unit. product C 40.0 lei/unit. The annual economic effect (formula 20) will be: Method for calculating the annual economic effect obtained by reducing the defectiveness of manufactured products Increasing the yield of suitable products can be achieved by improving the technological process of its manufacture, improving the skills of workers, introducing original methods and methods of work and other factors , as well as by finalizing the marriage. The calculation of the annual economic effect obtained by reducing the defectiveness of manufactured products is carried out according to the formula:

20 Example 14: The introduction of a rationalization proposal into economic circulation made it possible to refine the defective products, as a result of which the volume of sales increased. Given: Selling price of a unit of production: product A 650.0 lei/unit. product B 524.5 lei/unit. The number of finished and sold defects: product A 45 units. product B 32 units. Additional costs for finalizing a unit of production: product A 88.4 lei/unit. product B 60.7 lei/unit. The annual economic effect by reducing the defective products (or by refining defective products) is determined by the formula (21): Recommendations for the choice of methods and formulas for calculating the annual economic effect To select the method and formula for calculating the annual economic effect, all rationalization proposals are divided into 11 groups : 1. Proposals that are aimed at the creation and use of new or improvement of existing technical means, materials, raw materials, fuel, containers and other products; 2. Proposals that ensure a reduction in the cost of production based on a more efficient use of available production resources (labor, material, financial); 3. Proposals that contribute to the growth of labor productivity in the enterprise, and therefore lead to a reduction in the cost of products; 4. Proposals that provide direct savings of production (labor, material, financial) resources of the enterprise; 5. Proposals that are associated with the improvement of quality characteristics and, consequently, an increase in the selling price of a unit of output; 6. Proposals that contribute to the growth of the selling price due to non-production factors - improving marketing and other activities; 7. Proposals that contribute to the growth of the volume of sales of products by improving marketing and other activities;

21 8. Proposals that provide an economic effect through the purchase on the side of individual components, assemblies, parts, materials, containers, etc. instead of their manufacture at the enterprise or vice versa; 9. Proposals aimed at waste disposal; 10. Proposals aimed at reducing the defectiveness of manufactured products. 11. Proposals aimed at reducing the operating, commercial, general, administrative and other expenses of the enterprise, improving financial and investment performance, increasing profits generated as a result of unforeseen extraordinary events and operations. For more convenient use of the above methodology and the choice of a formula for calculating the annual economic effect, the following table is proposed. Summary table for choosing the formula for calculating the annual economic effect from the use of rationalization proposals p / p Positive effect from the use of rationalization proposals Increase in the selling price of a unit of production by improving its quality or improving marketing or other activities Increase in the volume of products sold Decrease in the unit cost of manufactured and sold products, including through the growth of labor productivity and the replacement of manufactured products with purchased ones (or vice versa) Saving production resources Reducing the defectiveness of manufactured products Disposal of production waste Two or more of the above positive effects (for example, an increase in the selling price and a decrease in the cost of production; an increase in the selling price and saving resources, etc.) Reducing operating, commercial, general and administrative and other expenses (including income tax expenses), improving financial and investment performance activity, increase in profits generated as a result of unforeseen extraordinary events and operations Group number of rationalization proposal Formula number

22 3.2. Indicators of useful result from the use of rationalization proposals that do not directly form the income of the enterprise The useful result from the use of rationalization proposals, in addition to the economic effect, can be expressed in social, environmental and other consequences. To take into account and determine the size of the accompanying social, environmental, foreign economic and other positive effects from the use of rationalization proposals, the following indicators are used: s improvement of working conditions and safety; s environmental protection and environmental standards or regulations; s improving the health and life expectancy of the population; s state security; s improving the preservation of values of objects of culture, education and other social spheres; s improvement of living conditions, recreation and human culture; s creating new jobs and reducing unemployment; s introduction and improvement of modern information systems; s other indicators. These indicators are calculated in accordance with the current standards at the enterprise, which recognized the proposal as rationalization. IV. PROCEDURE, AMOUNT AND TERMS OF PAYMENT OF REMUNERATION TO THE AUTHORS OF RATIONALIZATION PROPOSALS The procedure, amount and terms of payment of remuneration are regulated by articles of the Law of the Republic of Moldova 138-XV of the city "On rationalization activity". The methodology establishes a single principle for determining remuneration to authors for rationalization proposals that are introduced into economic circulation by economic agents (innovation users). Remuneration is paid subject to: s the existence of a concluded agreement between the author (authors) and the head of the enterprise on the procedure for paying remuneration (calculation basis, its amount, timing, frequency, other conditions) in accordance with applicable law; s growth in the level of indicators of economic efficiency of production achieved as a result of using the proposal; s achieving a different positive effect that cannot be expressed in economic indicators, but is determined in a different way, depending on specific results and conditions. If the same proposal of the same author (co-authors) is recognized as rationalization at several enterprises, then each of these enterprises, independently of the others, calculates the annual economic or other positive effect and pays the author (co-authors) remuneration.

23 If a rationalization proposal is used by one enterprise in the manufacture of products, and a positive effect occurs at another enterprise during the operation of this product, then the remuneration is calculated and paid by the enterprise, which recognized the proposal as rationalization, to the author (co-authors) in the following cases: the rationalization proposal was used by the enterprise; upon recognition of the proposal as rationalization, in the order of advance payment; the rationalization proposal is included in the technical documentation transferred on a contractual basis to another enterprise. The distribution of remuneration between co-authors depends on their share in the formation of the annual economic or other effect and is established by contractual obligations. The amount of remuneration depends on the size of the calculation base. The amount of the payment is determined by multiplying the amount of the remuneration calculation base by the coefficient (percentage) established by the enterprise by agreement with the co-authors in accordance with the current legislation. The amount of remuneration is not limited by the Law "On Rationalization Activities". If the rationalization proposal, in addition to the economic one, also creates another positive effect, i.e. when an innovation leads not only to an increase in the income of an enterprise, but also improves working conditions, has positive environmental consequences, etc., then the overall positive effect is determined by summing up the economic and other effects. In such cases, the basis for calculating the remuneration to authors is the overall (total) positive effect. If the overall positive effect cannot be calculated, then the head of the enterprise has the right to increase the amount of royalties calculated on the basis of the annual economic effect, depending on the significance of the social and other problems being solved. Remuneration to the authors of rationalization proposals is paid depending on the size of the economic or other positive effect received by the enterprise from the use of innovations within 12 months, i.e. one accounting year. The beginning of the accounting year is the date of its actual use. The settlement year can be considered, for example, the period from March 15 of the current year to March 14 of the next year inclusive. The calculation of the economic or other positive effect from the use of rationalization proposals is carried out by those services or specialists who are entrusted with the obligation to carry out this work, and is approved by the head of the enterprise or an authorized person. The term for completing the calculation of useful results from the use of rationalization proposals should not exceed three months from the end of the estimated year of implementation. Payment of royalties is carried out within a month from the date of approval of the calculations of the positive effect, unless otherwise provided in the contract concluded between the head of the enterprise and the author (authors) Calculation of the amount of remuneration to the authors of rationalization proposals that create an economic effect the effect of using the rationalization proposal.

24 The calculation procedure is expressed by the formula: Example 15. The annual economic effect from the use of the rationalization proposal at the enterprise amounted to lei (see example 1). The coefficient of deduction of a part of the annual effect on the author's remuneration was adopted in accordance with the Law of "Innovative activity" f = 0.15. Then the amount of the author's remuneration will be (formula 22): the amount of remuneration is at least 15% of the amount of the annual economic effect. The amount of remuneration is distributed by the enterprise among the co-authors in accordance with their share participation in the formation of annual income, which is reflected in contractual obligations Calculation of the amount of remuneration for authors of rationalization proposals that create a different positive effect , however, indicators of social, environmental, foreign economic and other positive effects from the use of rationalization proposals are taken as the basis for calculating remuneration. The calculation is carried out according to the formula:

25 Example 16. If the implementation of a rationalization proposal is associated not only with obtaining an annual economic effect, but also with other positive effects (for example, improving environmental safety in the region) that cannot be assessed by specific cost indicators, then the head of the enterprise is obliged to increase (depending on the significance of other positive effects) coefficient of contribution to the remuneration of the author (authors). Given: The annual economic effect from the use of the rationalization proposal related to the disposal of production waste is 64366.3 lei (see example 12). The head of the enterprise decides to increase the coefficient of deductions of the part of the annual economic effect on remuneration to the authors of the proposal to f = 0.35. Then the amount of remuneration will be equal to: The rate of deduction is not limited by the Law "On rationalization activity", it is established by the enterprise by agreement with the authors. However, the amount of remuneration cannot be less than 10 minimum wages. If the indicators of social, environmental, foreign economic and other positive effects from the use of the rationalization proposal cannot be calculated, the amount of the author's remuneration is set by the head of the enterprise or a person authorized to do so, which also cannot be lower than 10 minimum wages. The methodology was approved by the Ministries of Economy, the Ministry of Finance and the Union of Inventors and Innovators of the Republic of Moldova Inovatorul" Published: Monitorul Official of the Republic of Moldova g / 146 dated

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2.1. The annual economic effect is calculated by comparing the reduced costs for the replaced (basic) and new equipment. The above costs represent the sum of the cost and standard deductions from capital investments in production assets:

where - the reduced costs for the th variant of equipment per unit of construction and installation works (products), rubles; - the cost of a unit of construction and installation works (products) for the th variant of equipment, rubles; - the standard coefficient of efficiency of capital investments; - specific capital investments in production assets per unit of construction and installation works (products) according to the technology variant, rub.

The procedure for determining the cost of work (products) and capital investments in production assets when calculating the economic effect is given in Appendix. 3.

When choosing options for new technology, preference is given to the option with the lowest reduced costs.

If the reduced costs are equal for the compared options, preference is given to an event that provides a social effect (significant displacement of manual labor, especially heavy and unattractive labor, improvement of working conditions, etc.).

2.2. In calculating the economic efficiency of new technology, inventions and rationalization proposals, a single standard coefficient of efficiency of capital investments is used, equal to 0.15.

2.3. When determining comparative economic efficiency, the following are accepted as the initial comparison base (standard):

at the stage of development of new technology (when forming plans for research, design and engineering work, choosing options for creating new technology) - indicators of the best technology designed in the USSR, or the best foreign technology,

at the stage of making a decision on putting new equipment into production - indicators of the best equipment used in the USSR (or foreign equipment that can be purchased in the required quantity or developed in the USSR on the basis of acquiring a license);

at the stage of mastering and using new equipment in construction (when drawing up plans for new equipment, evaluating the actual results of its use) - indicators of the replaced equipment.

Accordingly, preliminary calculations of the expected efficiency performed at the stages of developing new equipment and making a decision on putting it into production, calculations of the planned efficiency and refined calculations performed at the stage of development and use of new equipment, taking into account the actual production conditions, regulatory framework and prices, differ.

When using foreign equipment as a basis for comparison, instead of the given costs, the price of foreign equipment in foreign currency rubles is used. This price is determined on the basis of data on the exchange rate of foreign currency converted into domestic rubles on the basis of conversion factors established by the State Planning Committee of the USSR.

Initial indicators (cost, capital investments, etc.) for basic equipment should be taken taking into account the expected change in the technical level of construction achieved by the accounting year for which the comparison of new and basic equipment is made.

When using new technology in several areas (industries), the effect of its production and use in these areas is taken into account. The comparison base is taken individually for each area of application of new technology. At the same time, the total annual output of products (works) is distributed over each area in natural units, and the annual economic effect is determined by the formula

where - the annual economic effect from the production and use in construction of a unit of new equipment used in the th sphere of consumption, rubles; - the part of the production of new equipment in the billing year, intended for use in the th sphere of consumption, in natural units; - the number of spheres consumption of new technology.

2.4. Compared options for new and basic equipment should be brought into a comparable form according to:

areas of application of new technology;

the scope of work performed with the use of new technology;

quality parameters of equipment, including power, throughput, etc.;

time factor;

the level of applied prices;

social factors in the production and use of products, including the impact on the environment.

When comparing options with different volumes of work performed in construction, the indicators of capital investments, cost, etc. are adjusted according to the option with a smaller volume to the level of the option with a large amount of work.

Cost indicators for the compared options should be calculated for the conditions of the same construction area, at a single price level for similar structures and materials, using a single cost estimate and regulatory framework. Operating costs are determined based on the same prices for heat and electricity, cold and water.

If the measures being compared have a different impact on the environment, working conditions of workers and other factors, only those types of new equipment are subject to economic assessment, which, in terms of their negative impact on the working conditions of workers and the environment (the level of vibration, dust, gas contamination, lighting, heating or workplace cooling, etc.) comply with the requirements of GOSTs (other regulatory documents).

If the specified parameters of the new technology are better than those of the basic one, in order to bring the options to a comparable form, it is necessary to increase capital investments in the basic equipment in accordance with the data on the amount of costs necessary and sufficient to create devices that improve the indicated parameters to the level of new technology.

2.5. The comparability of the compared options by the time factor is ensured by bringing the costs and results to one point in time.

Bringing the compared options into a comparable form by the time factor is necessary if capital investments are made over a number of years or at different times, and also if current costs and production results change over the years of operation.

To reduce by the time factor, the formula is used

where is the reduction coefficient; is the standard for bringing multi-temporal costs; is the period of time of reduction in years, that is, the number of years separating the costs and results of a given year from the beginning of the billing year.

The standard for bringing multi-time costs is taken in the amount of 0.1.

The costs and results carried out and received before the start of the billing year are multiplied by the reduction factor (), and after the start of the billing year they are divided by this factor. The reduction coefficients calculated by formula (2) are given in App. one.

Bringing multi-temporal costs and results is used only in calculations of the annual economic effect and cannot serve as a basis for changing the estimated cost of construction, the cost of new equipment and other indicators taken into account in the plans and accepted in the economic calculation system of construction organizations.

2.6. The economic efficiency of new design and space-planning solutions is determined by the annual volume of the relevant construction and installation works performed using these solutions.

The economic efficiency of new technology, mechanization, methods of organizing and managing construction production, including the use of new tools and objects of labor, is determined by the annual amount of work performed using these methods.

The economic efficiency of new means and objects of labor (machines, equipment, instruments, materials, etc.) is determined by manufacturing enterprises and development organizations for the volume of their production in the billing year.

When using new technology, methods of mechanization, organization and management of construction production, new building structures and types of buildings in construction, as a rule, the second year of their planned application is taken as the accounting year. When producing new construction machines and materials, the second calendar year of their serial production is taken as the accounting year (excluding the period of development of new equipment).

When designing and building large facilities included in the plans for new equipment, and with long construction periods (more than one year), the economic effect is determined from the construction of the facility as a whole, i.e. for the entire period of its construction and operation, with all costs and results by the year the object is put into operation.

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