Competent justification of the topic of the dissertation, as well as a template and an example of justification. Competent justification of the topic of the dissertation, as well as a template and an example of justification Qualitative justification

To assess the quality characteristics should be guided by the following provisions. All qualitative features can be divided into two groups: alternative and growing. Alternative symptoms are characterized by the fact that they are either present or absent. Growing change, increase from some size. An example of an alternative quality trait is a plant variety that is present or absent in crops. Along with alternative ones, there are growing qualitative signs. Their specificity lies in the fact that they are formed under the influence of several elements that are interconnected. The interconnection of elements is usually not linear, therefore, it is very difficult to derive a formula for assessing an increasing quality attribute, although in the conditions of a market management system the role of quality attributes in business results is constantly growing. An example of an increasing quality attribute may be the qualification of a specialist, its elements are education, work experience, etc.

Depending on the task, expert assessments are divided into 2 levels of use: qualitative and quantitative.

At the qualitative level, the most preferable or probable object is selected, whether it is the determination of the possible development of the situation, or the choice of the final solution, etc. It is considered more reliable, unlike the quantitative, when ratings are given to an object, for example, when monitoring product quality. This situation arises due to the fact that the methods used by many expert groups today do not pay enough attention to the justification of the chosen scheme for integrating quantitative estimates obtained on the basis of using several criteria by which the state of the object under study is evaluated. In addition, very often the choice of group decisions based on the assessments of individual experts is carried out without analyzing the legality of obtaining such a decision.

Opponents of the expert assessment method argue that it is impossible to synthesize and even consider together the disparate individual opinions of each expert. But the opinions expressed by experts can be treated similarly to the readings of devices in a physical experiment, when there are a number of errors, such as measurement error or error due to the experiment, the influence of external factors, etc. These errors are reduced by duplicating measurements, repeating the experiment, using various measuring instruments.

Thus, in the case of expert assessments, the experts themselves can be regarded as a kind of measuring instruments, and if the totality of expert opinions includes the correct solution, then the whole set of answers can be reduced to a generalized opinion, which is solving a problem.

The accuracy of the solution of the problem can be improved by using more reliable methods, in particular using paired comparisons and ranking. In this case, based on the judgments and estimates of experts, statistics, which is accurately approximated and estimated.

In any case, when assessing the behavior of an object or the probability of a situation, experts can consider only a certain sample, however, each case is unique and there is an element of uncertainty. Therefore, there can be no classical statistics, even if the sample covers hundreds of events. Nevertheless, examining a sample of a parameter, the expert notes that for most objects the values \u200b\u200bof this parameter are grouped within a certain calculation range near some of the most expected values \u200b\u200bof the factors. This pattern allows the expert to draw conclusions about the law of distribution and allows you to look for this law probabilistic form and assume the value of the parameter.

Similar considerations can be made if the expert observes one parameter of a single object, but in a time interval. Obviously, in this case, the statistical homogeneity of the observations is absent, since the environment and other external and internal factors continuously change over time. Nevertheless, the expert, evaluating some fairly decent number of observations, may say that “this state is typical of an object, it is not, i.e. it’s not consistent, but I can’t classify it. ” In this case, the expert speaks about the law of parameter distribution in such a way that classifies all observations in a fuzzy way, and this represents the fact of generating information that is important for decision-making.

It makes sense to consider methods of expert assessments in a much broader sense than simply interviewing experts, collecting and obtaining the average of the collected points of view obtained in an arbitrary way from unreliable sources, which is precisely erroneous. The above-mentioned methods of correctly collecting information and obtaining generalized judgments are included in the so-called scientific direction of expert assessments.

Ranging - the ordering of research objects by significance, impact on the problem posed, or in accordance with any feature investigated in this survey.

In the study of the relationships between phenomena encountered with functional (full) and stochastic (incomplete) connections. With a functional relationship, the value of an effective attribute is uniquely determined by the values \u200b\u200bof factor attributes. At the same time, an effective attribute takes on a strictly defined value, which can be calculated by a formula expressing this functional relationship. Functional dependencies include formulas for calculating certain economic indicators. For example, labor productivity is the quotient of dividing the income from the sale of product services by the number of employees W \u003d D / T, the cost of services is determined by dividing the cost of manufacturing services by their volume in physical terms with \u003d E / q, etc.

In fact, the relationship in socio-economic phenomena is much more complicated, they are transitive, multi-factorial and not functional in nature. So, labor productivity is determined not only by the value of income from the sale of services and the number of employees, but, first of all, by the level of organization of production and marketing activities, the degree of progressiveness of equipment, automation of labor, balanced tariff policy; each of these reasons, in turn, is also multifactorial.

It is impossible to list all the factors influencing the studied phenomena; all the more, it is impossible to create a final or general formula for all cases that establishes the relationship between effective and factor indicators.

To characterize the real relationships, manifesting in the general, average, with a large number of observations, statistics resort to the study of stochastic dependencies, a particular case of which is the correlation relationship. Correlation is such a relationship that appears only on average, when each value of the factors corresponds to the average value of the effective indicator. "Correlation" in translation from late Latin (correlatio) means "correlation", "conformity", "interconnection", "interdependence". It lies in the fact that a change in the average value of an effective attribute is due to a change in the values \u200b\u200bof factor attributes.

Correlation relationships appear with a sufficiently large number of observations. Only in the mass is stability of average values \u200b\u200bachieved, which is due to the action of the law of large numbers. Correlation relationships are incomplete relationships, since an effective attribute also depends on many factors that are not taken into account by the correlation equation. Correlation in social and socio-economic phenomena is irreversible. Thus, the income of the communications industry depends on the demand and needs of the clientele for its services, profitability - on the efficient use of production resources, and not vice versa, although a formal comparison of the variation of these indicators can show their consistent variability.

When studying correlation relationships, it is important to remember that only after the essence of the phenomenon is clarified, a causal relationship and its form are established, and it is also determined what is primary and what is secondary, it makes sense to quantify the relationships between phenomena and model the patterns of their development with using statistics techniques.

The application of the mathematical apparatus of correlation and regression to the study of the performance indicators of communication organizations necessitates the consistent solution of three problems:

1. justification of the theoretical form of communication;

2. determination of the parameters of the analytical communication equation;

3. quantitative measurement of the tightness of the relationship between productive and factor characteristics.

All phenomena and processes of economic activity of enterprises are interconnected, interdependent and conditional. Each effective indicator depends on numerous and various factors. The more detailed is the influence of factors on the value of the effective indicator, the more accurate are the results of the analysis and assessment of the activities of enterprises. Hence, an important methodological issue in the analysis of economic activity is the study and measurement of the influence of factors on the magnitude of the studied economic indicators.

A significant part of the financial analysis with a special form of impact assessment shows how to write a business case. An example of the use of this form, which tracks the process of changing the net financial flows that arise as a result of the implementation of measures, will be presented in this article. Such a plan, the assessment of cash flows in corporate programs should be aimed at positive changes in the socio-economic sphere.

Law

Russian law-making practice clearly outlined how to write an economic justification, an example of which is presented in article 105 (Rules of Procedure of the State Duma of the Russian Federation), and it concerns financial feasibility when introducing bills that require certain material costs to be implemented. The government is reviewing relevant materials before the bill is submitted.

First of all, an explanatory note is prepared, which outlines the concept of the bill with all the subjects of legislative regulation. The second document demonstrates how to write a business case. This example is not universal, since it is designed for a specific project and follows the interests of a particular customer. Naturally, each case requires an individual approach - each time with different calculations and plans, since financial justifications are written everywhere and by everyone - from the legislators of the State Duma to students in technology lessons in high school.

FEO

How to write a business case? An example you can see below. It all depends on the object to which it is dedicated: whether it is technical regulations, organizations with their own standards, or even the national economy, looking for financial ways for an economic recovery. Take, for example, technical regulation that needs clearly defined financial justifications for changing norms or technical regulations.

When implementing the project, the costs, benefits and risks of each state, enterprise or community will inevitably be redistributed. Not many people know how to write a business case. A sample exists for each type of activity, but it cannot be called universal. Implementation of such a procedure is required at the initial stage - during design, which allows you to prevent many errors and gain a lot of opportunities.

Benefits of a Business Case

First of all, with the writing of the rationale, changes in costs are predicted, the risks and benefits of all economic entities are identified. This is due to an accurate assessment of the financial and economic effect in connection with a change in certain standards. Costs are optimized by adjusting the direction of economic development, and the development of new standards will help fulfill this task.

Concrete modeling of the provided impact of these developed norms will step by step tell you how to write an economic justification. The sample is unlikely to reflect the actual situation of the enterprise, industry, society. Identify the winning and losing sides can only be a person inside the situation. The requirements of change must be effectively harmonized with all systems subject to technical regulation, taking full advantage of the implementation of a project.

Bills

Normative legal acts also require material or financial costs, and therefore, the legislator proposing a new project must write an economic rationale, that is, provide specific financial calculations. These justifications that are directly related to the introduction of a new norm or amendment of a legal act should include budget revenues and expenses at all levels, expenses of each economic entity, expenses of the company (or third parties), tax revenues, and budget efficiency.

This is how all reforms in the state are made: management mechanisms are changed, self-regulatory organizations are introduced, the rules of trade and production are changed, certain new services are provided by participants in associations and associations. In truth, the effectiveness of the introduction of any bill to direct and accurate calculation is rarely amenable to what society now witnesses firsthand - a lot of mistakes and inaccuracies accompany them. Apparently not all lawmakers know how to write an economic justification for operations. When conducting reforms, the forecast of socio-economic consequences and effects is especially important.

How do you need it?

The financial and economic assessment of any innovation should be as accurate as possible and identify political, administrative, economic and other effects and consequences in advance. "Young reformers" know best how to write an economic justification for the alienation of property from the state, but the consequences of this knowledge are now overcome by society - with great difficulty, pain and loss. But it was necessary to evaluate in monetary terms not only our acquisitions, but also our losses (this is from the section of the economic justification called "additional costs"). Has the impact of such changes on the finances of all stakeholders and budgets of absolutely all levels been identified? And this is an indispensable condition for the correct preparation of an economic justification.

No, nothing was revealed, just a huge number of citizens "did not fit into the market." How to write a business case for a lack of salary that people have not seen for several months? It was necessary to conduct a thorough analysis of all changes in the structure of income, expenses and risks of economic entities, the whole society, that is, third parties, and this is an unshakable rule for drawing up economic justifications. We needed a detailed analysis of everything related to changes in management mechanisms. It was necessary in this financial calculation to honestly evaluate (monetize!) The redistribution of benefits, and for absolutely all parties interested or affected by the changes.

About expediency

It is an honest and impartial analysis of the situation, even before the beginning of any changes that can help in assessing the feasibility of any project, especially in terms of money. Then recommendations are made on its compliance with this state of affairs. Feasibility studies should be carried out at the very first stage, when the project still exists at the development stage. The design of changes in legal regulation requires a good weighting justification, since only then are the risks, benefits and costs of various economic entities predicted. Only a business case can outline the costs based on the expected increase in revenue or cost reduction. Money is spent in order to earn much more in the future or spend less.

Financial subtleties

How to write a business case for a bank to convince him to invest in a project? First you need to deal with some immutable truths of a borrowed nature. Does the written justification take into account the fact that money today, as a rule, costs more than after even the shortest time? After all, the bank will give them, of course, at a percentage. But even if there are personal free amounts that can cover the costs, is the rationale for the percentage of the deposit calculated that will inevitably be lost when investing in the project?

How to write an economic justification for an agreement with a bank so that it is proved in it that all expenses will be effectively and more than repaid, that is, future income will pay off the interest on the loan or exceed the interest on the deposit? It is necessary to find the most promising parties in this project and prove in the justification that all the proposed costs will actually bring savings or income equal to those planned. And you do not need to look for ready-made forms and printed forms. It must be remembered that there are simply no solid rules for documenting a financial or feasibility study.

The economic justification form should be the simplest and with the obligatory indication of the reason that influenced the decision of this organization to carry out this project. But the discussion of the expected benefits should be very detailed, with the application of alternatives, which, perhaps, will be the way, and a detailed financial analysis that will determine the investment attractiveness of the project. In practice, usually no one knows how to write a feasibility study, especially for projects that involve significant risk. Most often, it is drawn up as an independent document and serves as an application to the exact form of initialization of this project. If, in fact, the project is small, then all the benefits can be listed directly in the form of initialization.

Individual items

Usually, the results of the project in its material aspect are determined and indicated, that is, all parameters are measurable: cost savings, increased capacity or productivity, increased market, increased revenue, and the like. Before writing the rationale, it makes sense to talk with people interested in the project’s investments, or with the licensing authorities about what they want to see in the rationale to see what is most important to them.

And yet, some material elements must be borne in mind without fail when writing justifications. And the more difficult the project will be, the greater the number of such elements will be present in it: cost reduction, savings, the possibility of additional income, increasing the company's market share, complete customer satisfaction, cash flow direction. The latter is documented as the main part of the business case for the project.

Cash flows

This analysis aims to help the committees or persons who are considering projects to choose the most suitable for implementation. Measurable elements are already listed above, but they do not exhaust the business case. There are intangible ones, and there are many of them. For example, the transition period and its costs, operating costs, changes in the business process, personnel replacement, and the like can be distinguished from the main ones.

It is also necessary to give credit to the economic justification for alternative solutions, listing all available methods for implementing the project in practice. For example, among thousands of suppliers with millions of offered identical products, there is practically no one and the same price.

How to make the purchase profitable? The business case will have to answer many, often uncomfortable or simply difficult questions. It’s more profitable to buy a turnkey solution or find an alternative, your own option. And you can partially buy, partially sell it yourself. There should be many such answers in the business case.

Guardianship

Depending on the culture of the organization, the business case is written by the guardian or the project manager himself. But in any case, the guardian is responsible for the project, that is, the investor, it is he who is responsible for financial efficiency, while the manager plans, implements and practically implements. The leader is the form, and the guardian is the content, that is, the investment. And therefore, the main thing is to bring to the investor the exact amount of costs for the entire project, indicate the correct payback period and predict attractive results.

Statistical methods of quality control are now gaining recognition and distribution in health care. The terminology used in this area is borrowed from probability theory and mathematical statistics; it applies to the production and use of commodities and the provision of services.

The main objective of statistical control methods is to ensure the production of usable products (medical services) and the provision of these services at the lowest cost. To this end, they analyze new operations or other studies aimed at ensuring the production of usable products.

In this chapter, the concept of quality control will be considered in connection with the planning, design, development of requirements for the production of medical services, etc. Statistical methods of product quality control were introduced in several leading industries and government agencies of the former USSR, which yielded significant results in the following indicators: improving the quality of raw materials purchased; saving raw materials and labor; improving the quality of products; decrease in marriage; reduction in control costs; improving the relationship between producer and consumer; facilitating the transition of production from one type of product to another.

The main task of quality control is not just to increase the number of services, but to increase the number of such services that would meet the needs of consumers, i.e. patients. Although the quality of medical services largely depends on the planning and development of requirements, the quality of medicines and medical supplies, the organization of the production process and the control of medical services are also of no less importance. One of the main principles of quality control using statistical methods is the desire to improve the quality of medical care by monitoring at various stages of the production process in hospitals.

There are two basic concepts in the quality control of medical care: this is the measurement of controlled parameters and distribution. In order to be able to judge the quality of a medical service, it is necessary to measure such parameters as the reliability of the standard of its production, the significance of side effects of the technology being implemented, potential cost-effectiveness, efficiency indicator, etc. The second concept - the distribution of the values \u200b\u200bof the monitored parameter - is based on the fact that there are no two completely identical parameters in the same medical services, as the measurements become more accurate, small discrepancies are found in the results of the parameter measurements.

These discrepancies may have some regularity or be chaotic. The variability of the “behavior” of a controlled parameter is of two types. The first case is when its values \u200b\u200bmake up the totality of random variables formed under normal conditions; the second is when the set of its random variables is formed under conditions different from normal under the influence of certain reasons.

The personnel managing the medical care process, in which a controlled parameter is formed, must establish several parameters based on its values.

Firstly, in what conditions are the parameters of the service received (standard or different from them). And if they are obtained under conditions other than standard, then what are the causes of these violations. Then, a control action is taken to eliminate these causes. Thus, it is rather difficult to present the parameters of the production of medical services in the form of numerical data, but in the end, the solution to many, if not most, problems of producing high-quality medical services depends on the measured data. In order to overcome these difficulties in the theory of statistical control of product quality, a number of mathematical models have been developed.

The correctness of management decisions depends on the accuracy of the source data. Decisions made on the basis of a small amount of accurate data are more correct than decisions made on the basis of a large amount of inaccurate data. Even using a PC to analyze a large amount of inaccurate data will only lead to the fact that the wrong decision will be made faster than the right one. The more accurate the data that we have in solving a problem, the sooner we will come to the right solution if we can correctly evaluate and use them.

Quality control using statistical methods can be successfully implemented in various fields of production of goods and services. Such control is used to control such a process in which the same products are mass-produced for a long period of time or when it is necessary to maintain a certain level of product quality, since even a small deviation leads to a large loss of funds.

Statistical methods are also used in control in single and small batch production. In percentage terms, the savings or profits for short-term processes for the production of medical services are greater than for long-term ones. This means that if the equipment resumes operation or if the process repeats, then it is useful to know the possibilities and disadvantages of, for example, diagnostic equipment and its personnel. For short-term processes, it is important to have reliable equipment consisting of a minimum number of individual parts. It is very important to be able to maximize the benefits of a small amount of data. In such situations, “measuring” the opinions of experts is very important.

When analyzing the opinions of experts, a variety of statistical methods can be used, to describe them ─ means to describe all the applied statistics. Nevertheless, it is possible to single out the main currently widely used methods of mathematical processing of expert estimates - this is checking the consistency of expert opinions (or classifying experts if there is no consistency) and averaging the opinions of experts within an agreed group.

Since the answers of experts in many expert survey procedures are not numbers, but objects of non-numerical nature such as gradations of qualitative features, ranking, partitioning, results of pairwise comparisons, fuzzy preferences, etc., methods of statistics of objects of non-numerical nature are useful for their analysis .

Why are expert answers non-numerical? The most general answer is that people do not think in numbers. In human thinking, images, words, but not numbers are used. Therefore, to demand from the expert an answer in the form of a number means to "force" his mind. Even in economics, entrepreneurs, when making decisions, rely only partly on numerical calculations. This is evident from the conditional (i.e., determined by arbitrary agreements) nature of retained earnings, depreciation and other economic indicators (Orlov A.I., 1995). Therefore, a phrase like “A medical clinic seeks to maximize profits” cannot have a strictly defined meaning.

An expert can compare two objects (orthopedic prosthesis, medical service, etc.), give them assessments such as “good”, “acceptable”, “bad”, arrange several objects by attractiveness, but usually cannot say how many times or how much one object is better than another. In other words, the expert’s answers are usually measured on an ordinal scale, they are rankings, results of pairwise comparisons and other objects of non-numerical nature, but not numbers.

A common misconception is that they try to consider the answers of experts as numbers, “digitize” their opinions, assigning numerical values \u200b\u200bto these opinions - points, which are then processed using methods of applied statistics as the results of ordinary physical measurements. In the case of arbitrary digitization, the conclusions obtained as a result of data processing may not be relevant to reality (Kemeni J., Snell J., 1972). From the perspective of a representative measurement theory (B. Litvak, 1982), data analysis algorithms should be applied, the results of which do not change with an acceptable scale transformation.

Nevertheless, mathematical statistics, makes it possible to make the right decisions to the heads of medical institutions, which are based on interpretation. Interpretation, in turn, is based on analysis, analysis ─ on tabular data, and tabular data on the totality of the data collected. Each of the above steps depends on the previous one. Data can be obtained on the basis of examination data, analysis of registries (accounts), patient surveys, etc. Sampling is carried out by the method of directed and random (randomized) selection.

Mathematical statistics serves to:

· Determining, establishing or describing the nature of the data obtained;

· The possibility of a conclusion regarding the population or population from which the sample is made.

For a systematic review of the process, problem identification, you should use graphical techniques, such as a cause-effect diagram, a diagram of the process algorithm, and others. Therefore, continuous improvement of quality is a scientifically organized process based on the use of mathematical statistics methods, including graphical techniques.

The fundamental method in assessing the quality of medical care is the examination of completed cases of prophylaxis, diagnosis and treatment, as well as an examination of the quality of functioning of heart valve prostheses, dentures, etc., which involves determining the compliance with specific results of diagnosis, treatment, disease prevention, rehabilitation of patients and disabled people - standard indicators. Ideally, the assessment of the quality of medical care should be based on the final indicators of public health. Theoretically, the healthcare industry should use systems of such endpoints to study the processes of prevention, diagnosis, treatment and rehabilitation, so that, as a result of observations, promote the spread of only those medical care technologies in which the maximum end results are combined with the minimum cost of achieving them.

In practice, the use of the final health indicators of the population contingents for measuring the quality of prevention, diagnosis and treatment has significant limitations. A more practical method of measuring quality is the assessment of its intermediate indicators. They significantly affect the final results and can serve as a good approximation in the case of using specific medical technologies. In addition, they enable continuous, rather than periodic, quality measurements.

Intermediate indicators should reliably reflect the course of treatment and exclude fluctuations as much as possible depending on the characteristics of the patients. The indicators reflecting the final and intermediate results give an idea of \u200b\u200bstandard situations. Along with them, signal indicators characterizing single situations find application.

Signal indicators show that the situation requires additional investigation. To analyze statistical information, generalizing indicators are used - average and relative. In order for statistical indicators to correctly reflect the phenomena studied, the following requirements must be met:

· Strive to ensure that they express the essence of phenomena and give them an accurate quantitative assessment.

· To achieve completeness of information, especially on the integrated display of all aspects of the current process.

· Ensure comparability of statistical indicators through the same time intervals, as well as the same units of measurement.

· Increase the accuracy of the source information, on the basis of which the indicators are calculated, since the data are reliable only if they coincide with the actual sizes of the processes, correctly characterize their content.

Analysis is, first of all, comparison, comparison of statistical data. As a result of the comparison, a qualitative assessment of the phenomena is obtained, which is expressed in the form of relative values. By their cognitive value, relative values \u200b\u200bare divided into the following types: structure, intensity, dynamics, comparison, coordination. Relative values \u200b\u200bof the structure characterize the composition of the population. They are calculated as the ratio of the absolute value of each element of the population to the absolute value of the entire population. For example, the structure of non-compliance with the standards of CSG for a set of diagnostic, therapeutic measures, etc. As a rule, indicators of the structure are expressed as a percentage.

Relative dynamics values \u200b\u200bcharacterize the change in the studied phenomenon in time, reveal the direction of development, measure the intensity of development. Calculation of relative values \u200b\u200bis performed in the form of growth rates and other indicators of dynamics. Relative intensity values \u200b\u200bshow how common the studied phenomenon is in the medium, that is, the frequency of the phenomenon.

The intensity indicators are calculated by dividing the absolute value of the studied phenomenon by the absolute value characterizing the volume of the medium in which the phenomenon is detected. The relative value shows how many units of one population are per unit of another population. For example, the indicator of the frequency of non-compliance with the standards of CSG for 100 examinations. Intermediate and final quality indicators are also relative.

The main characteristics of the process trends are the arithmetic mean (mathematical expectation), mode and median, and dispersion parameters. The scattering parameters are magnitude, standard deviation and variance. The standard deviation is determined by the standard formula. The span is the difference between the largest and smallest values \u200b\u200bin the sample. It is a random variable and obeys a certain distribution characterized by mathematical expectation. There are tables of the relations of the mathematical expectation of magnitude to the standard deviation, depending on the sample size. Knowing these coefficients, one can estimate the magnitude of the general mean square deviation from the magnitude of the magnitude, which is often done in practice, for example, when constructing a control graph. It should be noted that the mathematical expectation of magnitude increases rapidly with increasing sample size. Therefore, the scope for estimating the standard deviation is used, as a rule, when using small-volume samples (5-10).

Marketing research is not described in it. The business case, as a rule, contains a detailed description of technologies and equipment, as well as the reasons for their choice.

When drawing up a business case, it is necessary to observe a certain. It begins with the source data, information about the market sector. It then describes the existing opportunities for the development of activities, sources of raw materials, material resources for expanding the business, the amount of capital costs required to achieve the goal, production plan, financial policy, as well as general information about the project.

Thus, the business case contains a description of the industry where the company operates, the type of input product, and the price level for it. The financial part of this document includes the terms of borrowing, sources of their coverage. The calculations are given in the tables, which reflect the movement of cash flows.

When compiling a business case, it is necessary to study the current situation of the enterprise, its place on the market, the technologies and equipment used. In addition, it is necessary to identify ways to increase the profitability of the company and business development, to predict the level of profitability that can be achieved during the implementation of the project, to study the necessary technical data, to analyze the level of training of personnel. It will also be necessary to draw up a plan for the implementation of the project, an estimate of expenses and a plan for the receipt of funds, as well as a general economic assessment of the investment.

A feasibility study is a document that contains an analysis of the feasibility of creating a particular product or service. It allows investors to determine whether they should invest their own money in the proposed business project.

Instruction manual

Use the following structure when preparing the feasibility study: - initial data and conditions; - market features and company capacity; - material factors of production activity; - location of the company; - design documents; - information about the organization of the enterprise and overhead costs; - labor resources; - forecasting the timing of the project; - financial and economic.

Write the general data about the project, that is, the general plan in the feasibility study. Indicate the placement and participants of the business project. Then make a brief description for the industry to which this project belongs. Next, analyze the supply and demand and assess the market capacity. After that, identify the main potential consumers of products (services), as well as the main competitors.

Write the rationale for the selected region to place the project from the position of market conditions. Give the main parameters in the feasibility study: the type and nomenclature of products (services), the volume of services of the enterprise.

Provide data on capital costs in a feasibility study. Provide an estimate of the capital (one-time) expenses necessary for the implementation of the business project in question. Calculate the amount of operating costs. To do this, refer to the feasibility study on the estimated operating (annual) costs.

Create a production program in a feasibility study. Describe all types of products (services) that the company plans to produce as part of the analyzed project, indicating the volume of production activities and sales prices. Make a rationale for the main price indicators.

Note how the project is planned to be funded. To do this, draw up a business project financing scheme that will contain a description of all sources of credit funds, their purpose and repayment conditions.

Assess the commercial viability of the implementation of the created business plan. Make calculations of the main economic indicators on the basis of the necessary initial data, which are accepted for the economic analysis of the project. In turn, the estimated part of the feasibility study should contain the following calculated material: a table of cash flows of the company, balance sheet forecast.

Tip 4: How to write a feasibility study?

When creating a production company, an entrepreneur in many cases has to draw up not only a business plan, but also a feasibility study for the project. Especially often this document is required when the company seeks to introduce new technologies and receive financing for the implementation of its goals.

In paragraph 1, you should give a brief description of the development, disclose its purpose (function), determine the likely consumer, identify a satisfied need and give its possible quantitative assessment. The emphasis of the section must be shifted in relation to the justification of the necessity and relevance of the proposed development from the point of view of the consumer, which in essence consists in answering the following questions.

Necessity: 1) why (why) is this necessary?

2) why can’t you do without it today?

Relevance: 3) why is it necessary to implement it right now?

Here, an assessment of the necessary production volumes and type of production can be given.

2.2. The rationale for the choice of analogue for comparison

A significant difficulty is the choice of a base for comparison (analog). Quite often, a student is inclined to believe that there are no analogues to its development. However, in the vast majority of cases there is always an analogue (competitor product)!

Analogue - in this case, it is software that has a similar purpose to the proposed development, performs the same function (competitor product) and can be taken as a basis for comparison with development.

In this regard, the objective of paragraph 2 should be justification of the choice of one or another analogue (competitor product) for comparison with the development. The implementation of this task consists in a detailed and substantiated answer to the question: why is this software selected for comparison with development? The visibility and weight of the justification can be given by schemes, tables and all kinds of authoritative comments.

The key points in answering this question can be:

1) a similar performed function (purpose) of development and analogue;

2) similar (close) technical parameters of development and analogue;

3) similar (close) specifications for development and an analogue.

2.3. Justification of the selection of criteria for comparison

When comparing analog and development, it is important to select criteria for their comparison, which, on the one hand, should be informative, i.e., characterize objects of comparison, on the other hand, should have a quantitative assessment, and, on the third hand, should be uncorrelated ( independent). In addition, the selection of criteria should be carried out by the student independently from the point of view of their usefulness and relevance for the consumer. Therefore, in Section 3, attention should be paid not only to the selection of criteria for comparison, but also to the rationale for this choice.

Criteria for comparison can be classified:

Quantitative parameters;

Qualitative parameters having a quantitative assessment;

New opportunities.

In the table. 1 shows a possible list of criteria for comparison, which is not exhaustive and can be substantially changed or supplemented.

In each particular case, one should carefully approach the selection of criteria for comparison and the justification of this choice, since they will form the basis of the economic assessment of the feasibility of introducing the proposed development (commercial implementation), and it is they who will give the final values \u200b\u200bof key parameters for making a managerial decision. The number of criteria should be no more than 5, but these should be the most important and essential from the standpoint of the consumer (user of a computer program). The use of more criteria leads to the "blurring" of the distinctive features of the development and averaging of key parameters.

Table 1

Possible list of criteria for comparison

When choosing criteria, preference should be given to the quantitative parameters of analog and development, since in the vast majority they are the ones that characterize the product and determine the set of its consumer properties. If it is impossible to select the required number of significant quantitative parameters, or qualitative parameters are directly important consumer properties, in the course of evaluations use the qualitative parameters reduced to a quantitative assessment. The quantitative values \u200b\u200bof the qualitative parameters are established by experts, using the method of expert estimates. New features should be highlighted as indisputable development benefits.

Quantitative parameters - Specific technical parameters of the analogue and development indicating the dimension. All selected parameters should be justified from the point of view of their usefulness and relevance for the consumer. If the quantitative parameters selected for comparison are not specified by the technical task, then you must provide links to the calculation of the corresponding parameter in the qualification work and the methodology used. Otherwise, the use of such a quantitative parameter is unacceptable.

Quality parameters - qualitative characteristics of the analogue and development, expressed in points on a scale of 10 points, the values \u200b\u200bof which are established by the expert using the method of expert evaluations. The values \u200b\u200bof the established quality parameters should be justified from the point of view of their usefulness and relevance for the consumer.

The results of the comparison are entered in the table.

New opportunities - fundamentally new useful abilities, properties, results that appear in the process of development. They are indisputable advantages of development and are not directly involved in the comparison, since there is no (and cannot be) a methodology for a corresponding quantitative assessment of the utility acquired by each consumer from using new opportunities and taking it into account in an integrated technical and economic indicator. New opportunities should be formulated so that a clear and clear idea is created about what specific useful abilities, properties, results the end user acquires. Vague descriptions are not allowed.

The list of new features is listed in the table.

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