Evaluation of the economic efficiency of the new technology. Methodology for evaluating the effectiveness of new technology and its practical application
ECONOMIC EFFICIENCY OF NEW TECHNOLOGY - the ratio of the cost of social labor for the production and implementation of new technology and the economic results obtained from its application. The concept of new technology covers new and modernized designs of machines, mechanisms and instruments, buildings and structures, raw materials, materials, technological processes that surpass the existing ones in terms of their technical and economic indicators. The new technique requires less capital investment for implementation and improvement, and gives a limited in size, but obtained in a short time and quickly implemented effect. The economic efficiency of new technology is determined by the same methods as the efficiency of capital investments, that is, by comparing the costs of new technology with the effect obtained from its use. The absolute (general) and comparative effectiveness of booty techniques differ. Absolute - is measured by the ratio of the effect obtained from the new technology (in the form of an increase in output and a decrease in its cost or an increase in profits) to the costs of its creation and implementation. Comparative efficiency is used to select the optimal of the available options for new technology by determining the payback period for the difference in capital investments for the compared options due to savings on current costs or by comparing the reduced costs by options. The economic efficiency of new technology is calculated over the entire cycle of work on its creation and implementation, including scientific development, design and budgeting, production of a prototype and its testing, production and its implementation. Efficiency is determined in relation to the maximum possible scale of implementation under optimal conditions and actually possible volumes for five years and years. At the same time, the following is calculated: cost reduction for the production of new equipment in comparison with the equivalent capacity of the old one; increase in output due to the use of new technology; increase in profits for the producer and consumer by increasing the volume of production, reducing costs and changing prices. The transition to the manufacture of new products is associated with additional costs for the manufacturer for its development, which at first can lead to a reduction in profits or losses. Additional costs for the use of new technology may also arise from consumers. The planned economic efficiency of new equipment is determined according to the planned data on the volume of production, cost, return on capital investments. The actual efficiency may differ from the planned one when the scale of production, the prices of materials, the creation of new production areas change. The actual efficiency is compared with the planned one, as well as with indicators calculated based on the invariance of the technical base and production volume.
51. Economic efficiency of production.
Production efficiency is a category that characterizes the return, the effectiveness of production. It testifies not to the rate of increase in production volumes, but to what price, what expenditure of resources this increase is achieved, that is, it testifies to the quality of economic growth.
Production efficiency is one of the main characteristics of human economic activity. It is multifaceted and multilevel.
Distinguish the efficiency of the reproduction process as a whole and its individual phases: production, distribution, exchange and consumption. Allocate the efficiency of the entire economy of the country, its individual industries, enterprises and the efficiency of the economic activity of an individual worker. Taking into account the intensive development of international integration processes, the effectiveness of foreign economic relations and the world economy is determined.
In economic theory and practice, there are economic and social efficiency of production
In the most generalized form, the economic efficiency of social production is defined as the ratio of "results - costs" according to the formula
Labor productivity is the capacity for work. At the micro level, it is defined as the ratio of the volume of manufactured products to the number of workers employed in its production, or to the number of man-hours worked for a certain period of time.
Labor productivity at the macro level, it is defined as the ratio of gross domestic product or net national income to the average number of workers employed in its creation.
Labor intensity- an indicator, the inverse of labor productivity, which determines the cost of living labor expended on the production of a unit of output.
return on capital- an indicator that characterizes the efficiency of the use of fixed capital (labor instruments). It is calculated as the ratio of the cost of manufactured products to the cost of fixed capital.
capital intensity- the inverse indicator of capital productivity, which fixes the cost of fixed capital costs per unit of output.
Material return characterizes the effectiveness of the use of objects of labor, i.e., shows how much product is produced from the expended material resources (raw materials, materials, fuel, etc.). It is calculated as the ratio of the cost of manufactured products to the cost of expended material resources.
Material consumption is an inverse indicator of material productivity, which characterizes the cost of material resources spent per unit of output.
Energy intensity characterizes the cost of energy resources per unit of output.
Eco-efficiency. Modern economic science believes that, along with indicators of economic efficiency, it is necessary to determine the efficiency of environmental management by an economic entity using the indicator of environmental and economic efficiency (£) according to the following formula:
These indicators of economic efficiency express only certain characteristics of the effectiveness of the economic activity of the enterprise. To determine its effectiveness as a whole, taking into account the simultaneous influence of all factors of production, an integral efficiency indicator is used, which is calculated by the formula
52. Economic analysis of PCDP, methods and main tasks.
An economic analysis of the production and economic activities of an enterprise is carried out on the basis of studying, systematizing and comparing data from accounting, statistical and operational and technical accounting and comparing them with planned indicators.
The sphere of production and economic activity of the enterprise includes the processes of production, reproduction and circulation. Production processes ensure the implementation of the tasks of preparing and mastering the release of new products, manufacturing industrial products and providing services, maintenance of production. Work on the renewal of fixed production assets, the expansion and technical re-equipment of enterprises, the training and retraining of personnel belong to the processes of reproduction. The circulation processes include material and technical services and sales of finished products. The enterprise independently plans its production and economic activities and determines development prospects based on the demand for manufactured products, works and services and the need to ensure the production and social development of the enterprise, increase the personal income of its employees. The plans are based on contracts concluded with consumers of products and services and suppliers of material and technical resources.
Comparison- comparison of the studied data and the facts of economic life. There are horizontal comparative analysis, which is used to determine the absolute and relative deviations of the actual level of the studied indicators from the baseline; vertical comparative analysis used to study the structure of economic phenomena; trend analysis used in the study of the relative growth rates and growth of indicators over a number of years to the level of the base year, i.e. in the study of the series of dynamics.
A prerequisite for comparative analysis is the comparability of the compared indicators, which implies: · the unity of volume, cost, quality, structural indicators; the unity of the time periods for which the comparison is made; Comparability of production conditions; Comparability of methods for calculating indicators.
Average values– are calculated on the basis of mass data on qualitatively homogeneous phenomena. They help to determine the general patterns and trends in the development of economic processes.
Groupings- are used to study the dependence in complex phenomena, the characteristics of which are reflected by homogeneous indicators and different values (characteristics of the equipment fleet by commissioning time, by place of operation, by shift ratio, etc.)
balance method consists in comparing, juxtaposing two sets of indicators tending to a certain balance. It allows you to identify as a result a new analytical (balancing) indicator.
For example, when analyzing the provision of an enterprise with raw materials, they compare the need for raw materials, the sources of covering the need, and determine the balancing indicator - a shortage or excess of raw materials.
As an auxiliary, the balance method is used to verify the results of calculations of the influence of factors on the effective aggregate indicator. If the sum of the influence of factors on the effective indicator is equal to its deviation from the base value, then, therefore, the calculations were carried out correctly.
The balance method is also used to determine the size of the influence of individual factors on the change in the effective indicator, if the influence of other factors is known:
Graphic way. Graphs are a scale representation of indicators and their dependencies using geometric shapes.
The graphic method has no independent value in the analysis, but is used to illustrate measurements.
Index Method is based on relative indicators expressing the ratio of the level of a given phenomenon to its level, taken as a basis for comparison. Statistics names several types of indices that are used in the analysis: aggregate, arithmetic, harmonic, etc.
Using index recalculations and constructing a time series that characterizes, for example, industrial output in value terms, it is possible to analyze dynamic phenomena in a qualified manner.
Method of correlation and regression (stochastic) analysis is widely used to determine the closeness of the relationship between indicators that are not functionally dependent, i.e. The relationship does not appear in each individual case, but in a certain dependence.
With the help of correlation, two main tasks are solved: · a model of acting factors is compiled (regression equation); · a quantitative assessment of the closeness of connections (correlation coefficient) is given.
Matrix Models represent a schematic reflection of an economic phenomenon or process using scientific abstraction. The most widespread here is the method of analysis "cost-output", which is built according to a chess scheme and allows in the most compact form to present the relationship between costs and production results.
Mathematical programming- this is the main means of solving problems of optimizing production and economic activities.
Operations Research Method is aimed at studying economic systems, including the production and economic activities of enterprises, in order to determine such a combination of structural interrelated elements of systems, which to the greatest extent will allow determining the best economic indicator from a number of possible ones.
Game theory as a branch of operations research, it is a theory of mathematical models for making optimal decisions under conditions of uncertainty or conflict of several parties with different interests.
The subject of economic analysis determines the tasks facing it. Among the main ones, we will single out: · increasing the scientific and economic validity of business plans, business processes and standards in the process of their development; · an objective and comprehensive study of the implementation of business plans, business processes and compliance with regulations; Determining the effectiveness of the use of labor and material resources; control over the implementation of the requirements of commercial calculation; Identification and measurement of internal reserves at all stages of the production process; Checking the optimality of management decisions.
To determine the economic efficiency of introducing new equipment and technology, first of all, the amount of costs is determined, which in this case is represented by capital investments made during the implementation:
where Kv- amount of necessary capital investments;
C- the price of the introduced equipment;
M - installation cost;
AND - the cost of tools, components;
Tr- transportation costs;
ObSdop- the cost of additional working capital (stocks of raw materials, materials, etc.) associated with the introduction of technology.
If, during the introduction of a new machine, old equipment is replaced, then in the event that this old equipment is sold for scrap or to some other organization, the amount received due to this is deducted from the amount of capital investments. The amount received in this case is called the liquidation value (the value received through liquidation).
In the case when the old replaced equipment is not sold to the side and has not yet paid for itself, that is, it has not yet fully depreciated itself, then its residual value should be added to capital investments, since these are the costs of the enterprise. Thus, the new technology will have to compensate the enterprise for the losses associated with its implementation.
As a rule, capital investments for the acquisition and implementation of new technology are paid off at the expense of additional profits received from rising prices (with improving the quality of goods), by reducing the production costs of these goods. Therefore, the second stage calculates the effect using one of the following formulas.
If we take into account that the profit of the enterprise is formed due to the difference between the price and the cost, then it is necessary to consider the impact of these economic indicators when introducing technology:
1. If only the price changes (the organization is interested in when it rises):
where Ent
tsn- the new price per unit of goods, after the implementation of the measure;
Cs- the old price per unit of goods, before the implementation of the measure;
Q
2. If only the cost changes (the organization is interested when it decreases):
where Ent- the effect of the introduction of new technology;
ss- the old cost of a unit of goods, before the implementation of the measure;
Sn- the new unit cost of goods, after the implementation of the measure;
Q- Quantity of goods sold.
3. If both the price and the cost price change:
where PRn- new profit received after the implementation of the measure;
PRs- old profit received before the implementation of the measure.
The economic effect indicator is calculated on a one-year basis.
At the third stage, the economic efficiency is directly calculated from the introduction of new equipment or technology for the year:
In addition, to evaluate the effectiveness of the measure taken, another indicator is calculated, which is the inverse of economic efficiency, and is called the payback period of capital investments:
Since capital investments must be paid off from the additional profit received by the enterprise, i.e., due to the economic effect obtained from the introduction of new equipment or technology, the number of years for which they will pay off is calculated according to the above formula.
After the indicators have been obtained, i.e. at the fourth stage, it is necessary to assess whether the efficiency is high enough so that the implementation process can immediately begin.
To assess the required level, you can use the so-called normative level of economic efficiency. In different economic situations, in different conditions of implementation and operation of equipment and technology, this normative coefficient of economic efficiency can be set at the level of the refinancing rate of the Central Bank of the Russian Federation - at the current time - 10.5% per year.
In addition, the criterion for evaluating the effectiveness of capital investments is the alternative efficiency of using funds invested in technology. In this situation, the bank interest offered by the bank for keeping money acts as an alternative. If the calculated economic efficiency is less than the bank interest, then it makes no sense for the organization to introduce this technique or technology, but it is easier and more profitable to put money in the bank.
Economic efficiency of new technology an indicator that characterizes the national economic results and the economic feasibility of the production of new technology and its application. A distinction is made between fundamentally new technology, the introduction of which is at an early stage (for example, fast neutron reactors, lasers, cryogenic power lines, hovercraft), and new technology that has not been sufficiently introduced (for example, computers, automatic lines with numerical control, etc. .). A fundamentally new technique requires large investments in “finishing”, the transition to mass production, advancement into new areas of application, etc., but in the future it can be expected to have a significant effect. New technology requires less investment in fine-tuning and improvement, and production costs depend on the scale of possible implementation; the effect of this type of new technology can be implemented faster and also depends on the scale of implementation. Methods for determining E. e. n. i.e., the same as the methods for determining the economic efficiency of capital investments (See Economic efficiency of capital investments). The basis of these methods is a comparison of the costs of new equipment with the effect obtained from it. There are absolute (general) and comparative efficiency of new technology. Absolute - is measured by the ratio of the effect obtained from the new technology (in the form of an increase in output and a decrease in its cost or an increase in profits) to the costs of its creation and implementation. Comparative - used to select the best variant of new equipment from available samples by determining the payback period for capital investments (See Return on capital investments) or comparing the reduced costs (See Reduced costs) by options. To determine the economic potential of implementation - the effect obtained from the maximum number of units of new equipment under optimal conditions - and the actual (possible) scale of implementation for individual years, the following is calculated: cost reduction for the production of new equipment equivalent in capacity to the old one; increase in output, which can be obtained as a result of the use of new technology; increase in profits for the producer and consumer by increasing production, reducing costs and changing prices. The transition to the manufacture of new products can be associated with additional costs for the manufacturer (in particular, with insufficient experimental and other preparatory work), which at first can lead to a reduction in its profits or even losses. Additional costs in the transition to the use of new technology may be at its consumer. This is offset by the subsequent increase in profits as production increases and costs decrease. In addition, a temporary reduction in profits or losses can be covered by a bank loan. The price of new equipment is set at such a level as to ensure the interest of producers in production, and consumers - in the use of new technology. In addition to cost, about E. e. n. t. can be judged by such indicators as the release of labor, the facilitation and improvement of working conditions, the reduction in the consumption of scarce materials, the improvement in the quality and reliability of products, which cannot always be reflected in their cost and prime cost. There are planned and actual E. e. n. T. Planned - is determined according to planned data on the volume of production, capital investments, cost and payback of capital investments. Data on planned and actual E. e. n. t. are used in determining the desirable directions for its development and in planning its implementation. When planning the effectiveness of new equipment, when the price is not yet known, the costs of new equipment can be determined according to estimates for its manufacture, and in the absence of estimates, according to enlarged standards and taking into account analogues. Actual - is measured by the ratio of reducing the cost of production or increasing profits from the introduction of new technology to capital investments for these purposes. The costs of new equipment are added to the costs of its delivery and installation, the construction of production facilities (or savings on capital investments due to the freed up space are deducted), as well as the costs of increasing (or savings are deducted) working capital associated with the introduction of new technology. The data obtained are compared with the costs that would be required with the same technical base and the same production volume. In addition to capital investments, the cost of production for new and old equipment is also compared. If the introduction of new technology is associated with an increase in output, then the cost price is recalculated for the increased volume, taking into account the conditionally constant part of the costs and its changes. Lit.: Methodology (basic provisions) for determining the economic efficiency of using new technology, inventions and rationalization proposals in the national economy, Economic Newspaper, 1977, No. 10; Basic methodological provisions for determining the economic efficiency of research work, M., 1964; Mansfield E., Economics of scientific and technological progress, trans. from English, M., 1970; Scientific and technical progress and efficiency of social production, M., 1972; Gatovsky L. M., Scientific and technical progress and the economy of developed socialism, M., 1974; Zaitsev B., Determination of the effectiveness of technical innovations, "Economic Issues", 1977, No. 10. T. S. Khachaturov.
Great Soviet Encyclopedia. - M.: Soviet Encyclopedia. 1969-1978 .
See what "Economic efficiency of new technology" is in other dictionaries:
ECONOMIC EFFICIENCY OF NEW EQUIPMENT- - the result of the introduction of the achievements of scientific and technological progress, compared with the capital costs for the implementation of this measure. When introducing new technology, a more economical result is achieved compared to existing technology, ... ... Economist's Concise Dictionary
Characterizes people. household results and feasibility of producing new technical. means and their application. Distinguish between absolute and compare. E. e. n. t .: the first is measured by the ratio of the effect obtained (in the form of an increase in output, a decrease in it ... ... Big encyclopedic polytechnic dictionary
One of the most important indicators of the development of a socialist economy, the ratio of a useful result (effect) to the cost of obtaining it, determined at the national economic, sectoral, and factory levels. Comparing the types of costs...
An indicator that characterizes the planned connections and quantitative correlations between the expenditures of a socialist society on the expansion and simple reproduction of fixed assets and the results obtained from this. Immediate result... ... Great Soviet Encyclopedia
Main article: Economy of the USSR Agitation poster dedicated to the reform of 1965 Economic reform of 1965 in the USSR reform of planning and management of the national economy of the Soviet Union, carried out ... Wikipedia
A propaganda poster dedicated to the reform The economic reform of 1965 in the USSR (in the USSR it is known as the Kosygin reform, in the West as the Lieberman reform) the reform of the management of the national economy and planning carried out in 1965 ... ... Wikipedia
A propaganda poster dedicated to the reform The economic reform of 1965 in the USSR (in the USSR it is known as the Kosygin reform, in the West as the Lieberman reform) the reform of economic management and planning carried out in 1965 1971 ... ... Wikipedia
CAPEX EFFICIENCY- (English efficiency of investment) - the ratio of the effect (result) obtained from capital investments to their volume. Depending on the result and direction of capital investments, there are economical, social, environmental. efficiency.… … Financial and Credit Encyclopedic Dictionary
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Books
- Economic efficiency of new equipment and technology in mechanical engineering, Velikanova K. The book discusses methods for determining and analyzing the comparative economic efficiency of the use of new equipment and technology in mechanical engineering, taking into account new developments in this area.…
The basis of the methods of determination is the comparison of the costs of new equipment with the effect obtained from it.
There are absolute (general) and comparative efficiency of new technology. Absolute - is measured by the ratio of the effect obtained from the new technology (in the form of an increase in output and a decrease in its cost or an increase in profits) to the costs of its creation and implementation. Comparative - is used to select the best option for new equipment from the available samples by determining the payback period for capital investments or comparing the reduced costs by options.
To determine the economic potential of implementation - the effect obtained from the maximum number of units of new equipment under optimal conditions - and the actual (possible) scale of implementation for individual years, the following is calculated: cost reduction for the production of new equipment equivalent in capacity to the old one; increase in output, which can be obtained as a result of the use of new technology; increase in profits for the producer and consumer by increasing production, reducing costs and changing prices. The transition to the manufacture of new products can be associated with additional costs for the manufacturer (in particular, with insufficient experimental and other preparatory work), which at first can lead to a reduction in its profits or even losses. Additional costs in the transition to the use of new technology may be at its consumer. This is offset by the subsequent increase in profits as production increases and costs decrease. In addition, a temporary reduction in profits or losses can be covered by a bank loan. The price of new equipment is set at such a level as to ensure the interest of producers in production, and consumers - in the use of new technology.
In addition to cost, about e economic efficiency of new technology It can also be judged by such indicators as the release of labor, the facilitation and improvement of working conditions, the reduction in the consumption of scarce materials, the improvement in the quality and reliability of products, which cannot always be reflected in their cost and prime cost.
Distinguish between planned and actual economic efficiency of new technology.
Planned - is determined according to planned data on the volume of production, capital investments, cost and payback of capital investments.
Data on planned and actual economic efficiency of new technology are used in determining the desirable directions for its development and in planning its implementation. When planning the effectiveness of new equipment, when the price is not yet known, the costs of new equipment can be determined according to estimates for its manufacture, and in the absence of estimates, according to enlarged standards and taking into account analogues.
Actual - is measured by the ratio of reducing the cost of production or increasing profits from the introduction of new technology to capital investments for these purposes. The costs of new equipment are added to the costs of its delivery and installation, the construction of production facilities (or savings on capital investments due to the freed up space are deducted), as well as the costs of increasing (or savings are deducted) working capital associated with the introduction of new technology. The data obtained are compared with the costs that would be required with the same technical base and the same production volume. In addition to capital investments, the cost of production for new and old equipment is also compared. If the introduction of new technology is associated with an increase in output, then the cost price is recalculated for the increased volume, taking into account the conditionally constant part of the costs and its changes.
Section One Conclusions
Thus, the following conclusions can be drawn:
1. Innovative activity - a type of activity associated with the transformation of ideas-innovations into a new improved product introduced on the market; into a new or improved technological process used in practical activities; into a new approach to social services.
2. Innovative activity involves a whole range of scientific, technical, organizational, financial and commercial activities.
3. The following main types of innovative activity are distinguished: instrumental preparation and organization of production; production start-up and pre-production developments, including product and process modifications; retraining of personnel for the use of new technologies and equipment; marketing of new products; acquisition of intangible technology in the form of patents, licenses, know-how, trademarks, designs, models and services of technological content; acquisition of machinery or equipment related to the introduction of innovations; production design necessary for the development, production and marketing of new goods, services; reorganization of the management structure.
4. The choice of the method and direction of innovative activity of an enterprise depends on the resource and scientific and technical potential of the enterprise, market requirements, stages of the life cycle of equipment and technology, and features of industry affiliation.
5. When designing, developing and implementing innovations, it is necessary to determine the necessary costs for their implementation, possible sources of financing, evaluate the economic efficiency of innovations, compare the effectiveness of various innovations by comparing income and costs.
Economic efficiency of new technology, an indicator that characterizes the national economic results and the economic feasibility of the production of new technology and its application. A distinction is made between fundamentally new technology, the introduction of which is at an early stage (for example, fast neutron reactors, lasers, cryogenic power lines, hovercraft), and new technology that has not been sufficiently introduced (for example, computers, automatic lines with numerical control, etc. .). A fundamentally new technique requires large investments in “finishing”, the transition to mass production, advancement into new areas of application, etc., but in the future it can be expected to have a significant effect. New technology requires less investment in fine-tuning and improvement, and production costs depend on the scale of possible implementation; the effect of this type of new technology can be implemented faster and also depends on the scale of implementation.
The use of modern achievements in the field of new equipment and production technologies is important for the development of the national economy of the country. The creation and implementation of new technology is associated with significant material and financial costs. Therefore, the feasibility of mastering and developing new technology, as well as its use in a particular production environment, require a feasibility study.
A feasibility study for the creation and implementation of new machines and equipment, as well as new technological processes in each industry enterprise has its own characteristics, which are based on the industry specifics of production.
At the same time, there are methodological foundations common to all sectors of the national economy for economic evaluation and justification of the effectiveness of the introduction of new technology.
New equipment and technologies introduced into production include:
1. Structurally new means of labor that have no analogues. Their creation requires significant capital investments and time (5 - 8 years).
2. New types of equipment for a particular enterprise that meet modern scientific and technical requirements, which are used in other industries or abroad and require adaptation to a specific production.
3. Upgraded technology that meets modern scientific and technical requirements. These types of equipment can be created on the basis of existing samples, their creation and implementation does not require significant costs and a long time for development.
4. New or improved technological processes.
5. Fundamentally new or qualitatively improved material resources or objects of labor.
Activities related to the introduction of new technology, as a rule, are less capital-intensive than investment projects involving capital construction, the creation of new industries or a complete technical or technological reconstruction of production.
The solution to the problem of introducing new technology is connected with the desire of the enterprise to increase production efficiency by more accelerated measures. Therefore, when assessing the need to replace old equipment with new or upgrade old equipment, a different approach is used.
The expediency of replacing or upgrading old equipment is determined by the annual economic effect obtained from the introduction of new equipment:
where is the annual economic effect of the introduction of new technology; - annual reduced costs when using old and new equipment, respectively; - current operating costs for old and new equipment; - capital investments associated with the acquisition of new equipment and old equipment; – normative coefficient of efficiency of new technology.
Since the introduction of new technology is subject to increased requirements for its faster payback, the standard payback period is set within 5-7 years and the minimum value of the efficiency coefficient = 0.15.
If the new equipment has a qualitative difference from the existing one in terms of its productivity or power, then the calculation of the annual economic effect is made on the basis of unit costs per unit of production volume.
(9.6)
where is the annual production volume achieved with the use of new technology.
It is obvious that if the value of the annual economic effect is negative, then the introduction of new technology is not advisable, since its payback period will be higher than the normative one.
When determining the current costs or the cost of production, one can take into account all the elements of costs that are associated with the operation of old and new equipment with the quality parameters or production volume that the new equipment provides. It is possible to take into account only those costs that differ when using different technical devices.
So, for example, if the introduction of new technology provides a reduction in the labor intensity of production, then when calculating current costs, it is imperative to take into account the costs of paying workers for various types of equipment. It is obvious that the amount of depreciation deductions for various types of fixed assets will have differences. If the introduction of a new technique or technology changes the costs of materials or raw materials, then they must also be calculated according to the options under consideration.
Capital costs for the introduction of new equipment are made up of the price of this equipment - C NT, the cost of components - C comp, the cost of installation work - C mon and other costs associated with the transportation and implementation of equipment - C pr.
If during the liquidation of old equipment it is sold, then in capital investments for old equipment its liquidation value is taken into account with the sign (plus or minus) that is obtained when calculating according to the formula:
(9.8)
where K lik is the liquid value of old equipment; Cpok is the replacement cost of acquiring old equipment; t cn is the standard service life of old equipment; t isp - the actual period of use of old equipment until it is replaced.