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1.1. The Procedure of payments and a scale of an estimation of key indicators of efficiency KPI of the economic subject.

Account of indicators KPI of the economic subject:

1) the Indicator «Growth rate of the cost price of services» (tS), corresponding to a problem of the economic subject «Cost reduction of services», is measured in percentage and defined under the formula (1):

ts = ^xl (M, (1)

Where: S1 - the cost price for the current period, rbl.;

S0 - The cost price for the previous period, rbl.

Information base for indicator account «Growth rate of the cost price of services» (tS) - ST 3.1.8"Administrative reporting» the form administrative the report

nosti «Accounting of the complete actual cost price» a line of All"for previous (for S0) and flowing (for Si) the periods.

2) the Indicator «Growth rate of a gain (volume of rendered services)» (tN), corresponding to a problem of the economic subject «the Increase in a gain from sales», is measured in percentage and defined under the formula (2):

(2)

Where: N1 - a gain for the current period, rbl.;

N0 - A gain for the previous period, rbl.

Information base for indicator account «Growth rate of a gain (volume of rendered services)» (tN) - ST 3.1.8"Administrative reporting"reporting"the form of the administrative reporting« the Inquiry on finance results »a line"Gain"for previous (for N 0) and flowing (for N 1) the periods.

3) the Indicator "Profitability" (rr), corresponding to a problem of the economic subject «Increase of profitability of services», is measured in percentage and defined under the formula (3):

(3)

Where: P - profit to the taxation for the current period, rbl.;

C - costs for the current period, rbl.

Information base for account of an indicator "Profitability" (rr) - ST 3.1.8"Administrative reporting"reporting"the form of the administrative reporting« the Inquiry on finance results »a line"Profit"(for) and"Costs"(for).

4) the Indicator «Yield of a vested capital» (ROIH), corresponding to a problem of the economic subject «Increase of yield of a vested capital», is measured in percentage and defined under the formula

(4):

(4)

Where: I - cost of investments on the period end, rbl.;

N - the income of activity on which the investment has been directed

(Memory for the period), rbl.;

Pn - the size of the carried out investment, rbl.

Information base for indicator account «Yield of a vested capital» (ROIH) - registration registers under abacus 01 "Permanent assets", 08 «Investments in vneoborotnye assets», 55 «Separate accounts in banks», 58 «Financial investments» balance (for I) and turn-overs under the debit (for Pn) under an abacus; ST 3.1.8"Administrative reporting» form UO «the Inquiry on finance results"line"the Gain» a memory result for the period after investment realisation (for N).

5) the Indicator «Profitability of permanent assets» (ra), corresponding to a problem of the economic subject «Increase of productivity of permanent assets», is measured in percentage and defined under the formula (5):

(5)

Where: P - profit to the taxation for the current period, rbl.;

- Average arithmetic significance of cost of permanent assets for

The current period, rbl.

Information base for indicator account «Profitability of permanent assets» (ra) - ST 3.1.8"Administrative reporting"reporting"the form of the administrative reporting« the Inquiry on finance results »a line"Profit"for the current period (for P); registration registers under abacus 01"Permanent assets"(balance), 02« Amortization of permanent assets »(a turn-over under the credit) (for F).

6) the Indicator «Factor flowing likvidnostti» (KS),

Corresponding to a problem of the economic subject «liquidity Increase», is measured in factors and defined under the formula (6):

(6)

gde: - Average arithmetic significance of cost of turnaround assets for

The current period, rbl.;

- Average arithmetic significance of a level of indebtedness of founders under instalments in ustavnyj the capital for the current period, rbl.;

- Average arithmetic significance of cost of current liabilities for the current period, rbl.

Information base for indicator account «Factor of current liquidity» (KS) - registration registers under abacus 10 "Materials", 19 «the Value-added tax on the acquired values», 50 "Cash desk", 51 "Settlement accounts", 52 "Currency accounts", 55 «Separate accounts in banks», 58 «Financial investments» balance (for); even registers under account 75 «Accounts with founders» balance (for.); Registration registers under abacus 60 «Accounts with suppliers and contractors» subaccount 01 «Accounts with suppliers and contractors», 62 «Accounts with buyers and customers» subaccount 02 «Accounts in the advance payments received», 66 «Accounts under short-term credits and loans», 67 «Accounts on long credits and loans», 68 «Accounts under taxes and tax collections», 69 «Accounts on social insurance and maintenance», 70 «Accounts with staff on a payment», 71 «Accounts with accountable persons», 73 «Accounts with staff on other operations», 76 «Accounts with different debtors creditors» balance under the credit (for Os).

7) the Indicator «Level of satisfaction of consumers» (LK), corresponding to a problem of the economic subject of "Improvement of quality of services», is measured in percentage and defined under the formula (7):

(7)

gde: - Indicator weight «Satisfaction of the consumer the prices (Sati)»,

%;

- Indicator weight «the Price level in comparison with market (Sat2)»;

- Indicator weight «Satisfaction of the consumer range (Sat3)», %;

- Indicator weight «range Width (Sat4)», %;

- Indicator weight «Satisfaction of the client the procedure of payments (Sat5)», %;

- Indicator weight «Satisfaction of the client rather

Document circulation () », %;

- Indicator weight «Satisfaction of the client efficiency

Grantings of services () », %.

Account of indicator KPI «Level of satisfaction of consumers» (LK) is carried out defined with use of a method of integration on the basis of the filled in Questionnaires of the participant of interrogation of consumers (Appendix A RT 3.2.1). Indicators for account of level of satisfaction of consumers are defined according to evaluated factors with which the economic subject allocates in an individual order.

So, an indicator «Level of satisfaction of consumers» is defined by means of summation of significances of all specific weights (a significance value of professional judgement of the expert of the administrative account established with application) indicators for account of level of satisfaction of consumers.

Application of professional judgement of the expert of the administrative account allows to define weight of each indicator in account of an indicator of satisfaction of consumers proceeding from degree of the importance for the economic subject of each of them in the relation to hundred percent on the maximum scale of an estimation («5»).

Use of methodical reception of a rating scale allows to define criteria of an estimation of indicators for account of level of satisfaction of consumers on a scale from «1» to «5» where «1» - it is evaluated extremely unsatisfactorily; «5» - it is evaluated perfectly. Allocation of a scale of points will allow to define weight of each indicator on the typed points for account of level of satisfaction of consumers.

So, for the economic subject factors and indicators corresponding to them for account of level of satisfaction of consumers are presented to tab. 3.2.

Table 3.2

Evaluated Open Companies "СтройТрансМонтаж" factors and indicators corresponding to them for level account

Satisfactions of consumers

p/p

The evaluated factor Indicator for account of level of satisfaction of consumers
1 The price and its components Satisfaction of the consumer the prices (Sat1)
Price level in comparison with market (Sat2)
2 Range width Satisfaction of the consumer range (Sat3)
Range width (Sat4)
3 Favorable conditions of cooperation Satisfaction of the client the procedure of payments (Sat5)
Satisfaction of the client document circulation order (Sat6)
4 Efficiency of granting of services Satisfaction of the client efficiency of granting of services (Sat7)


8) the Indicator «the Integrated indicator of efficiency of activity» (i), being the indicator of the general condition of the economic subject - level of efficiency of its activity, is measured in percentage and defined under the formula (8):

(8)

Where: V 1 - indicator weight tS in the integrated indicator of efficiency, %;

V 2 - indicator weight tN in the integrated indicator of efficiency, %;

V 3 - indicator weight rr in the integrated indicator of efficiency, %;

V 4 - weight of indicator ROIh in the integrated indicator of efficiency,

%;

V 5 - indicator weight ra in the integrated indicator of efficiency, %;

V 6 - weight of indicator KS in the integrated indicator of efficiency, %;

V 7 - weight of indicator LK in the integrated indicator of efficiency, %. The analysis and differentiation of indicators KPI of the economic subject on

For it the weight of each of them in account of the integrated indicator of efficiency of activity proceeding from hundred percent on the maximum scale of an estimation allows to define their degrees of the importance ("And").

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A source: Podobedova Natalia Vadimovna. FORMATION of STANDARDS And REGULATIONS of the ADMINISTRATIVE ACCOUNT of the ECONOMIC SUBJECT. 2015

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