Methodology for calculating the estimated indicators of innovation...

Methodology for calculating the estimated indicators of innovation efficiency Calculation of the indicators of the national (integrated) efficiency of innovation

1. The total (integral) volume of net production (value added), including depreciation, made due to the implementation of innovation in the spheres of its production, creation and use (), rubles, per year is calculated by the formula

where - the volume of net production (including depreciation), obtained due to the implementation of innovation in the sphere of production, rubles; - the volume of the net output (including depreciation ), - the volume of net production (including depreciation) obtained in the sphere of use (operation) of innovation, rubles.

2. The integral (total) increase in net output (including depreciation) obtained through the production, creation and use of innovation, in comparison with the analogue (), per year is determined by formula

where - net production (including depreciation), obtained respectively in the sphere of production of innovation and its analog; - net products (including depreciation), obtained respectively in the sphere of innovation and its analogue; - net production (including depreciation), obtained respectively in the sphere of use of the innovation and its analog; increase in net products (including depreciation), obtained in comparison with the analogue respectively in the areas of production, creation and use of innovation.

Calculation of the above indicators is carried out for the entire useful life of the innovation by summing up the annual volumes of net production, including depreciation.

3. The total (integral) volume of net output (), created due to the implementation of the innovation in the spheres of production, respectively ( ), creation () and use () of the innovation, is calculated by by the formula

4. The total (integral) increase in net output (), obtained from the production, creation and use of the innovation, is calculated using the formula

where - the volume of net production in the spheres of production, creation and use of innovation and in the same spheres for its analogue, respectively. - the growth of net production in comparison with the analog in the spheres of production, creation and use of innovation, rubles.

5. The total amount of income (), obtained through production (), creation () and use () of the innovation per year is determined by the formula

6. The increase in the total amount of income () due to the production, creation and use of the innovation per year is determined by the formula

where - income derived from the production, creation and use of the innovation, rubles.

- income received from the production, creation and use of an analog (base variant), rubles.

- the increase in income in comparison with the analog obtained from the production, creation and use of innovation, respectively, rubles.

The total amount of net products created for the entire useful life of the innovation is determined by summing up the annual values ​​of the above indicators. Similarly, the total amount of income received for the entire useful life of the innovation in production, creation and use is determined.

7. The profitability of capital investments aimed at creating, producing and using the innovation (%), calculated per year, is determined by the formula

where have the same values ​​as above;

- the total amount of capital investments aimed at creating, producing and using the innovation, rub. - capital investments aimed at the creation, production and use of innovation, rub -

8. The overall increase in the profitability of capital investments (from img border = 0 src="images/image566.jpg">) from the production, creation and use of innovation versus the return on capital investment of an analogue per year is determined by the formula

where - the profitability of capital investments aimed at the production, creation and use, respectively, of the innovation and its analog,%; have the same values ​​as above; - income derived from the application of the base variant (analog), through production, creation and use, RUB. ; - the amount of capital investment needed to create, produce and use an analog, RUB.

The profitability of capital investments and its growth in comparison with the analogue for the entire period of application of innovations in the spheres of production, creation and use are determined by summing up the values ​​of the named indicators for each year.

9. The total amount of the economic effect calculated on net output, including depreciation (), obtained in the spheres of production, creation and use for the entire useful life of the innovation, is calculated by the following formulas :

where - the economic effect obtained from the production, creation and use of innovation for the entire period of its useful use, rubles; - the total amount of net output, including depreciation, obtained from the production, creation and use of the innovation in the 1st, 2nd, ..., n -th years of its application, rub .; - the total amount of capital investments, reduced to the calculated year using the coefficients of reduction, rubles; - the annuity coefficient; - the total amount of the economic effect calculated on the basis of net production, including depreciation, from the creation, production and use of innovation, respectively, for the 1st, 2nd, ... , i-th years of its use, rubles.

To determine the annuity factor, you need:

• at the first stage, the annual volumes of capital investments aimed at the implementation of innovations, lead by using the growth and discounting factors to the calculated year;

• in the second stage, based on the possible annual volumes of added value (including depreciation) or annual net income, determine the possible uniform value of the annual repayment of capital investments;

• At the third and final stage, proceeding from the profit rate and the useful life of the innovation specified by the investor, find the value of the annuity by the special table and multiply the estimated value of capital investments by it, thereby determining their annual size.

10. The increase in the economic effect (img border = 0 src="images/image579.jpg">) due to the application of innovation in the spheres of production, creation and use and calculated on the basis of net production (including depreciation) in comparison with the analogue is determined by the formula

where - the total amount of the economic effect obtained in the spheres of production, creation and use for the entire period of application of the innovation and analogue, respectively, rubles.

Similarly, the growth of the economic effect on net output (value added) and on income (profit and depreciation) is calculated.

11. The payback period of the total amount of capital investments (), aimed at the production, creation and use of innovations, is calculated using the formula

where - capital investments directed

for the production, creation and use of innovation, rubles. - the amount of income from the implementation of the innovation for the entire period of its useful use, respectively, in the production, creation and use, rubles. - the useful life of the innovation, respectively, in its production, creation and use, years.

12. The total amount of taxes received by the budget from the implementation of innovation for the entire period of its creation, production and use is determined by summing up the taxes received from the creators (developers), producers and users of the innovation, respectively.

The increase in the total amount of taxes received by the budget from the implementation of innovation in comparison with the analogue () is determined by the formula

where - the total amount of taxes received by the budget for the entire period of innovation from its creators (developers), producers and users, rubles. the total amount of taxes received in the budget for the entire period during which the analogue was developed, produced and used.

Calculation of estimated indicators of production (operational), financial and investment effectiveness of innovation

Calculation of indicators of the production efficiency of innovation

1. The added value (net output), including depreciation (), created due to the implementation of innovation in the sphere of its production (creation or use) per year is determined by the formula

where - the volume of output produced by the implementation of the innovation, per year, rubles. - material costs for the production of products per year, rubles.

Material costs include:

• costs of raw materials and materials (basic and auxiliary);

• Purchased components and semi-finished products

• Spare parts for repair of process equipment and vehicles;

• Tools;

• works and services performed by outside organizations;

• fuel and energy (electricity, compressed air, steam, water);

• Other cash costs.

The volume of net production (including depreciation) for the entire period of the innovation is determined by summing up the annual volumes of net output.

2. The increase in net output (including depreciation) due to the implementation of the innovation per year in comparison with the analog () in the sphere of production (creation or use) is calculated using the formula

where and - the volume of net production, including depreciation, per year, respectively based on the results of the implementation of the innovation and its analog, rub.

The increase in net production (including depreciation) due to the implementation of the innovation in comparison with the analogue for the entire useful life is determined by summing up the annual increments of net output.

3. Net output (value added) due to the use of innovation in the sphere of its production (creation or use) per year () is determined by the formula

where and are the same as in the formula above; - the annual amount of accrued depreciation for fixed assets used to implement innovation in the sphere of its production (creation or use), rubles.

Net production (value added) due to the use of innovation in the production (creation or use) for the entire period of one hundred years of sale is determined by summing up the annual volumes of net output.

4. The increase in net output () due to the implementation of the innovation in comparison with the analog (base version) per year is determined by the formula

where and - the net output per year, respectively, from the implementation of the innovation and application of the analogue, rubles.

For the entire period of innovation use, the value of this indicator is determined by summing the annual increments of net output.

5. The income due to the implementation of innovation () in the sphere of its production (creation or use) per year is determined by the formula

where are defined above; - labor costs (with deductions for social needs) in part associated with the implementation of innovation, rub. - profit per year from the implementation of innovation in the sphere of its production (creation or use), rubles.

The income received for the entire period of the innovation in the sphere of its production (creation or use) is determined by summing up the corresponding values ​​of annual revenues.

6. The growth of income due to the implementation of innovation in the sphere of its production (creation or use) in comparison with the analogue per year () is calculated by the formula

where and - income, respectively, due to the implementation of the innovation and its analogue per year, rub. The value of this indicator for the entire period of implementation of the innovation is calculated by summing up annual revenues.

7. Savings from the reduction of the cost of production () due to the implementation of innovation in the sphere of its production (creation or use) in calculation per year is determined by the formula

where - same as above; - the volume of products produced in the basic version , in the sphere of production (creation or use) per year, rubles. and - normative the cost of production, created respectively with the use of an analog and innovation per year, rubles. (calculated according to the norms established respectively after and before the implementation of the innovation); - the cost of production, calculated on the volume of production using the innovation, but according to the norms established before its implementation, rubles.

Savings from reducing the cost for the entire period of use of innovation in the sphere of its production (creation or use) is determined by summing up the corresponding annual savings from cost reduction [29].

Calculation of financial performance indicators of innovations

1. Net income created by the implementation of the innovation () in the sphere of its production (creation or use) per year is determined by the formula

where - income received through the implementation of innovation in the sphere of its production (creation or use), per year, rubles. - the total amount of taxes paid to the budget and to extra-budgetary funds in the part relating to the product created on the basis of innovation, per year, rubles.

Net income for the entire period of innovation in the sphere of its production (creation or use) is determined by summing up the annual values ​​of this indicator. Similarly, the total amount of taxes paid for the entire useful life of the innovation in the sphere of its production (creation or use) is calculated.

2. The increase in net income created by the implementation of innovation in the sphere of its production (creation or use), in comparison with the analogue () per year is determined by the formula

where - same as above; - net income created by applying an analogue in the sphere of its production (creation or use), per year, rubles.

The total mass of the increase in net income created by the implementation of innovation in the sphere of its production (creation or use), as compared to the analogue for the entire period of application of innovation, is determined by summing the corresponding annual values ​​of this indicator.

3. Profit due to the implementation of the innovation () in the sphere of its production (creation or use) per year is determined by the formula

where and are the same as above.

The total mass of profit received for the entire useful life of the innovation in the sphere of its production (creation or use) is determined by summing up the annual values ​​of this indicator.

4. The increase in profit due to the implementation of the innovation () in the sphere of its production (creation or use) in comparison with the analogue per year is determined by the formula

where and - the profit obtained respectively through the implementation of the innovation and its analogue, in calculation per year, rubles.

The increase in profit for the entire period of implementation of the innovation in comparison with the analog in the sphere of production (creation or use) is determined by summing the corresponding annual increments of the values ​​of this indicator.

5. The net profit obtained from the implementation of the innovation () in the sphere of its production (creation or use) per year is determined by the formula

where and are the same as above.

The total mass of net profit received for the entire period of implementation of innovation in the sphere of its production (creation or use) is determined by summing the corresponding annual values ​​of this indicator.

6. The increase in net profit obtained from the implementation of innovation in the sphere of its production (creation or use) in comparison with the analogue () per year is determined by the formula

where - the same as above; - net profit derived from the application of an analog , in the sphere of its production (creation or use), per year, rubles.

The total increase in net profit obtained for the entire period of the innovation in the sphere of its production (creation or use) is determined by summing up the corresponding values ​​of annual indicators.

7. The share of net income () in the total mass of income generated by the implementation of the innovation in the sphere of its production (creation or use) per year is determined by the formula

where and are the same as above.

The share of net income () in the total income (), received for the entire period of use innovations, in the sphere of its production (creation or use) is determined by the formula

where - the total mass of net income received for the entire period of application of the innovation, in the sphere of its production (creation or use), rubles.

8. The change in the share of net income () in the total mass of income generated by the implementation of the innovation in the sphere of its production (creation or use) in comparison with the analogue per year is determined by the formula

where and is the same as above - respectively, the net income and income obtained by applying an analogue in the sphere of its production (creation or use) per year, rubles.

9. The change in the share of net income () in the total mass of income received for the entire period of implementation of the innovation () in the sphere of its production (creation or use) in comparison with the analogue is determined by the formula

where - same as above; - respectively, the total net income and total revenue , received for the entire period of application of the analogue in the sphere of its production (creation or use), rubles.

10. The profitability of products calculated on the basis of net income () and net profit (), obtained from the implementation of the innovation in the scope of its production (creation and use), calculated per year is determined by the formulas

where - the same as above; - the sales volume obtained from the application of the innovation in the sphere of its production (creation or use), per year, rubles.

11. The increase in profitability calculated on the basis of net income () and net profit (), in the sphere of production and use) of the innovation, calculated per year is determined by the formulas

where and - same as above; and the profitability of the products, calculated respectively on the net income and net profit obtained from the application of the analogue in its scope production (creation and use), per year, %.

12. The profitability of products calculated on the basis of net income () and net profit () innovation in the sphere of its production (creation and use) is determined by the formulas

where - same as above; - the total amount of net profit received for the entire period of application of innovation in the sphere of its production (creation or use), rubles. - the total volume of sales of products received for the entire period of application of innovation in its production (creation or use), rubles.

13. The increase in profitability calculated on the basis of net income () and net profit (), in the sphere of production and use) of innovation for the entire period of its application is determined by the formulas

where - the same as above; and - respectively, the net income and net profit received for the entire period of application of the analogue in the sphere of its production (creation and use), rubles. total volume of sales of products obtained for the entire period of application of the analogue, in the sphere of its production (creation or use), rubles. f29].

Calculation of investment effectiveness indicators of innovations

1. Economic effect () and its increase in comparison with the analogue (), calculated on the basis of pure production, including depreciation, and obtained through the use of innovations in the sphere of its production (creation or use), are calculated by the formulas:

where - the total amount of net output, including depreciation, obtained through the use of innovation in the sphere of its production (creation or use) in the 1 st, 2 nd , ..., n - th (last) years of its application, rub. - the total amount of capital investments, reduced to the calculated year with the help of the coefficients of reduction, rub. - the annuity coefficient; the economic effect calculated on the basis of pure production , including amortization, received for the entire period of application eniya analogue in its production (the creation or use), rub.

Similarly, the economic effect of the innovation in the sphere of its production (creation or use) and its increase in comparison with the analogue calculated on net output, income, net income, net profit is calculated.

2. The payback period of capital investments (), calculated on the basis of the net income created by the implementation of innovation in the sphere of its production (creation or use), is calculated using the formula

where - the total amount of capital investments directed to the sphere of production for the implementation of the innovation, rubles.

- the total amount of net income received for the period of implementation of the innovation in its production, rubles.

- the useful life of the innovation in its production, years.

The change in the payback period of an innovation in comparison with an analogue is calculated as the difference between the payback period of an innovation and the payback period of an analog.

3. The profitability of capital investments, calculated on the basis of the net income created by the implementation of innovation in the sphere of its production (RCP |) per year is determined by the formula

where and are the same as above.

The profitability of capital investments, calculated on the basis of the net income received for the entire useful life of the innovation in the sphere of its production, is determined by summing up the annual values ​​of this indicator.

4. The increase in the profitability of capital investments, calculated on the basis of the net income obtained through the implementation of the innovation (img border = 0 src="/tp/images/prep/image706.jpg">) in the sphere of its production (creation, use), compared to the analogue per year is determined by the formula

where and - the return on investment (calculated per year), calculated on the basis of net income , obtained from the implementation of innovation in its production, but also to an analog,%.

The increase in the profitability of capital investments, calculated on the basis of the net income received for the entire period of the innovation in the sphere of its production (creation, use), as compared with the analogue is defined as the difference in the corresponding profitability of capital investments and the profitability of the analog.

Calculation of indicators of budget effectiveness of innovations

1. The integral (general) budgetary effect for the entire period of application of the innovation () in the spheres of its production, creation and use is calculated by the formula

where - the annual amount of all revenues received from the implementation of innovation in the areas of its production, creation and use, and received in the budget in the first, second and subsequent years, rub . - the annual amounts of all budget expenditures directed to the first, second and subsequent years to implement innovation in the areas of its production, creation and use, rubles.

2. The integral reduced (discounted or accreted) budgetary effect () for the entire period of application of the innovation in its production, creation and use is calculated using the formula

where - the coefficients of bringing the incomes and expenses of the ojjet related to innovations to the accounting year for the first, second and subsequent years, respectively; The rest of the notations are the same as above.

3. The degree of financial participation () of the state (region) in the implementation of the innovation is determined by the formula

where - the total amount of budget expenditures aimed at financing the innovation during the whole period of one hundred useful lives, rubles; K - the total amount of non-recurrent costs (capital investments) directed by all investors (including the budget) for the implementation of innovation, rubles.

Along with these indicators, in estimating the budget efficiency, the payback period of budget expenditures aimed at implementing the innovation can be calculated.

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