Final conclusion about investing has useful value for any enterprise, since the implementation of investment activities of the company provide for a long period of time in the future. There is often a need for rapid assessment of investment before the creation of the feasibility study without an analysis of management reports. In this brief essay will not be described well-known parameters ‘estimates’ efficiency investments, calculations and analysis are in most cases is quite complex and require lengthy preparations estimator for inclusion in the feasibility justification. This paper describes a series of operational methods to carry out a quick assessment of investment. In the first part considers the method of calculations of investments, based on record reduce costs. Note that described in this brief sketch techniques are particularly useful in the initial stages of investment, when you need only “estimate” the possible economic benefits of held investments. To begin select the number of investment related not to the implementation of global projects (requiring the preparation of project feasibility study), but with the current activities of the enterprise: – renewal of fixed assets – growth production capacity – the promotion and advertising of goods – renewal of fixed assets – growth of production capacity – the promotion and advertising of the goods. The problem is to evaluate the effectiveness of commercial investment in terms of reducing costs.
Factor in reducing costs is used to evaluate 2 types of investments – renovation of fixed assets and the growth of productive capacity. Known criterion can used as collateral when assessing the effectiveness of investment, creating a business plan or feasibility study. This uses the following rule: investments associated with the renewal of fixed assets (production does not change) will be effective when the cost savings derived from such a change, will provide the necessary boost. Robotics may find it difficult to be quoted properly. Example. Companies need to evaluate investments for subsequent creation of a business plan a feasibility study on the acquisition of more modern equipment worth 300 thousand rubles. that will be used within 5 years. Depreciation of new equipment 60 thousand USD. per year (ie equipment is fully amortized over five years).
Maintenance costs of fixed assets 40 thousand rubles. per year. Profit tax of 20%. The current equipment can be sold for 150 rubles. Or to study another 3 years, then what will be replaced by a new one. Amortization existing equipment 50 thousand rubles. per year. The cost of servicing equipment 60 thousand rubles. per year. Savings on costs = (60 + 10) – (40 + 12) = 18 thousand rubles. In the year rate of return on savings = cost / (Capex – Remuneration of sale of fixed assets) = 18 / (300 – 150) = 12%. Conclusions. Conclusion of the acquisition of equipment can be made, in the case where the yield of 12% is sufficient for the company.