The current implementation costs and minimum prices software vendors

N. M. Porvatova

THE CURRENT IMPLEMENTATION COSTS AND MINIMUM PRICES SOFTWARE VENDORS

Summary. Important role in projects related to the development of automated systems take organizational and economic issues, including a feasibility study uhvalyuvanyh decisions. The aim of the feasibility study is quantitative and qualitative evidence of the economic feasibility the creation or development system and identify the organizational and economic conditions for its effective functioning. This article presents guidelines to develop organizational and economic calculations project.

Key words: project, study, calculation, costs, feasibility, break-even point, automated system efficiency.

Statement of the problem. Along with significant differences caused by the purpose of the automated system and it solved the tasks in the creation and operation of all types of systems (AS) out general principles and methods of feasibility study as well as organization these processes. Evaluating the effectiveness of the AU should be comprehensive and take into account all economic, social, environmental and other aspects of the decisions taken. To do this, hold a number of necessary calculations [1; c. 24].

If developed individual components or elements of the AU, it is presented to him in accordance with the results of the economic analysis. Typically, the process of designing the AU or its components contain some aspects of the feasibility study (no this is not possible the actual process design) [2; c.4].

Analysis of recent research and publications. In the field of study of economic development software is the main work V. A. Hlazunova, V. P. Hluhova and collection standards on this subject.

The main material. Discover the engineering, technology, software products are developed and introduced into production, should bring some useful results — effect. In market conditions, the most important component is the effect of the economic impact, cost savings that enterprises in the performance of industrial, institutional, administrative and other functions, leading to increased profits.

The absolute value of economic benefit without comparison to the cost of obtaining it does not allow one to assess how successful was appropriate innovative project. This evaluation provide indicators of economic efficiency (profitability) of the project. [3; c. 31]

When using the innovation business and consumer in turn receives some economic benefit, which is usually expressed in performance, cost production and administrative functions. Given the justification for improving value for money in a new product in comparison to the baseline option The manufacturer can establish a supplement to the price of product innovation. Specificity development and implementation of software is usually developed a program implemented by many consumers. Current costs for replicating the program is much less than the original cost of its development, so the sale price can be set much lower than the maximum price calculated above [4; c. 204].

In calculating the selling price must take into account fixed costs that do not depend on sales (depreciation of capital investment and advertising), and variable costs are proportional to sales - costs of duplication and adaptation of the software to the requirements of specific customers, hospitality. When calculating the minimum selling price of the software cost of advertising and entertainment rozhody not measured.

The annual amount of depreciation is calculated at a rate of depreciation of the total capital investment:

Av = Na/100 · K, (1)

Av = 25/100 = 2560.56 · 10242.30 (USD) (2)

Costs include the cost of duplicating machine media and reproduction costs for program documentation and a single act of sale make W = 24 USD / pcs.

The cost of adapting a software product to the requirements of customers - is the cost of improvement of the software. Analysts estimate they could reach up to 40% of the costs of developing software. Depending on the features of the software, these costs may not be available.

With an increase in sales volumes decreased diversity of customer requirements and additional value adjustment costs of the program. Given the degree of unification developed program set average adaptation costs at 15%.

The cost of adapting a software product can be defined as follows:

Wa = Ca · (Sz + Ss) · (1 + Kn), (3)

where Ka - factor costs of adaptation programs;

Sz - the salary in the design;

Ss - corresponding contributions to insurance funds;

Book - overhead ratio of developer.

Va = 0.07 · (5205· (1 +0.4) = 698.34 (€ / unit) (4)

The total amount of variable costs will be:

VZ = W + Ba (5)

VZ = 24.00 + 698.34 = 722.34 (USD / unit) (6)

The minimum selling price of the software in view of the normative profit is calculated as follows:

Tsvmin = (Av / R + VZ) · (1 + PH), (7)

whereAB - annual fixed costs (depreciation)

Five - year sales;

VZ - total variable costs;

PH - the standard product profitability.

With an average annual volume of sales of Ps = 15od. minimum selling price

will be:

Tsvmin = (2560.56 / 15 + 722.34) * 1.4 = 1205.61 (USD) (8)

The minimum selling price of the software on the basis of value added tax (VAT)

Tsmin = (1 + Ppdv/100) * Tsvmin, (9)

Tsmin = 1.2 · 1205.61 = 1446.73 (Euro), (10)

where Ppdv - the rate of value added tax;

The selling price of the software is in the following ranges:

C min <= CPU <= Tsmax.(11)

1446.73 UAH <= CPU <= 16592.45 USD (12)

Figure 1 - Diagram achieve breakeven

To determine the amount of sales that provides cost-effective activities, construct a graph achieving breakeven - diagram showing the impact on profit in sales of software product, pricing, fixed and variable costs (Figure 1). This schedule can be found the so-called break-even point. Break-even point shows the number of the software that you want to sell to the total revenue from sales (excluding VAT) rivnyavsya total costs. Obviously, while sales will be finally achieved profitability of production and a further increase in sales may lead to profit.

Thus, even at the minimum selling price of the program year sale 4 units of the software is already yielding some profit.

The successful introduction of the product into the market and achieve sales target must be carefully planned campaign that would make it possible to learn about the existence of the developed software product and its benefits to all potential consumers [5; c. 184].

In our case, a small number of potential customers and advertise in the media economically feasible. The decision on placement of advertising information on major portals and discussion forums on the Internet. Thus the annual cost of advertising in the global network will be:

Behold ANW = M + Zpm (13)

where ANW - the cost of the initial advertising;

Zpm - a monthly fee for advertising support povidmlen;

M - the number of months of support.

Behold = 650 + 3 · 150 = 1100 (€ / year) (14)

In addition, we plan to organize direct targeted advertising to potential users of the software. The capacity of the market - 80 users. Expenses for customized promotional materials and delivery of 42 USD / pcs. Planned within three years of the project ohvatyty targeted advertising to consumers 25 per year, which will be satu = 42.25 = 1050 € / year.

Thus the total annual advertising costs are:

Sp = + satu Behold, sp = 1100 + 1050 = 2150 (€ / year) (15)

In determining the economic efficiency indicators of the project amount received will need to take into account as additional permanent annual cost of implementing the software.

Conclusions.Thus, even at the minimum selling price of the program year sale 4 units of the software is already yielding some profit.

References

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