Bringing to a comparable type of variants with incompletely coincident assortment of products
If, due to the specifics of production or due to the difference in the comparative nature protection and resource-saving measures, enterprises are characterized by a partially incompatible range of products, then the costs of such options should be brought to a comparable level. Let (for simplicity) on the coinciding part of the assortment, these variants are completely comparable. Then one of the two ways of reducing these variants to a comparable form can be applied. In accordance with the first way the reduced costs of each of the options are reduced by the cost of the sold products of the additional assortment, calculated in cadastral prices (closing costs).
Cadastral prices represent the marginal allowable from the economic point of view, the reduced costs for obtaining a unit of the product in question in the future. If the closing costs are not established, then the specific reduced costs for manufacturing similar products at the least cost-effective facilities that provide a significant share of the product growth (10-15%) in the planned period can be used instead of them.
The second way is focused on the same assortment and volumes of providing consumers with products in the implementation of any of the options. The costs (economic assessments) necessary to obtain the missing types of products are calculated in unit specific costs corresponding to the most common standard technology. The calculation is made for the volume of production that is missing before the maximum output of this product in the considered options.
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If the economic effect is calculated, i.e. the proposed variant is compared with some basic one, then the reduction of these two variants to a comparable form is carried out in a similar way.
Bringing variants with different cost structure and results of their implementation in time to a comparable type
If the capital investment is carried out for several years or the current costs and performance of the enterprise undergo significant changes from year to year under the influence of changing conditions for the use of new technology, there is a need to bring costs to a comparable type by the factor of time. This goal is achieved with the help of the previously considered discounting mechanism.
When considering options with different cost structure and time-based results, different situations are possible.
A. The periods of construction (reconstruction), as well as the design lifetimes of environmental facilities and devices differ by no more than 3 years, the costs and benefits do not change significantly during operation. Such variants of nature protection measures can be compared according to the given costs without bringing them to a comparable form but with a time factor.
B. The periods of construction (reconstruction) of nature protection objects differ by more than 3 years; the commissioning of the facilities coincides, after the start of operation additional capital investments are not made, and the values of current costs and results do not change significantly; full terms of operation of objects are quite close. In this case, the year of operation of the object can be taken as a settlement.
In. The periods of construction (reconstruction) of objects differ by more than 3 years; the timing of commissioning of facilities is close, but they do not coincide; during the development of the facility additional capital investments are made; the results of work in the period of development are different in options and but for years, and after mastering, their stabilization takes place in time. As the accounting year, in most cases, the first year is used after the completion of the development of the facility having the latest development period.
Mr. Environmental objects with different construction and operational periods are compared, characterized by a long period of implementation of measures and achieving the effect and significantly changing in time costs and results (restoration of forest plantations, land reclamation, introduction of other environmental measures ). As the settlement year to which the simultaneous costs are incurred, the beginning of the year or the period in which the implementation of the measures under consideration is planned, or the latest deadline for the commissioning of environmental facilities, take place. The resulted expenses are calculated on the maximum period of operation of objects.
Bringing variants with different values of product quality indicators to a comparable type
If the introduction of multi-purpose environmental measures affects not only the values of the environmental parameters, but also affects the consumer characteristics of the products, the costs of the compared options should be brought to a comparable level in terms of product quality.
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This way of bringing options to a comparable view can also be used when comparing technical solutions that differ only in the consumption rates of the consumer or only in terms of service life.
B. Variants with different qualitative characteristics of long-term labor tools. Analysis of the economic efficiency of research aimed at developing new long-term labor tools (environmental equipment, process devices, devices and other technical means with improved quality characteristics), is also carried out only after bringing the variants to a comparable type. Among the characteristics that can be improved are the productivity of the equipment being built, the durability of technical means, the rates of consumption of raw materials and fuel and energy resources in the application of the means of labor in question, etc.
Bringing the options to a comparable type in terms of the quality of the equipment produced and used is carried out on the basis of the mandatory fulfillment of the planned task of the user of the technical means, regardless of the type of equipment used.
Accounting for the environmental variability of options is carried out by including in the resulted costs of economic damage from environmental pollution when using equipment of various types.
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