Economic bases of innovative activity in public health services — страница 6

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difficulty. It is important to present also in financial section the basic financial reporting of the enterprise for a number of previous years and to compare the basic indicators on years [51]. The break-even analysis includes regular work under the analysis of structure of the cost price of manufacturing and sale of principal views of production and division of all costs into variables (which change with change of a volume of output and sales) and constants (which remain invariable at change of a volume of output). The Main objective of the analysis of break-even? To define a break-even point, i.e. a sales volume of the goods which corresponds to zero value of profit. Importance of the analysis of break-even consists in comparison of a real or planned gain in the course of

realisation of the investment project with a point of break-even and the subsequent estimation of reliability of profitable activity of the enterprise [27]. The Most responsible part of financial section of the innovative project is actually its investment part which includes [37]:? Definition of investment requirements of the enterprise for the project? Establishment (and the subsequent search) sources of financing of investment requirements? Estimation of cost of the capital involved for realisation of the investment project? The forecast of profits and monetary streams at the expense of project realisation? An estimation of indicators of efficiency of the project. The most difficult is the question of an estimation of a recoupment of the project during its term of realisation

[5]. The volume of monetary streams which turn out as a result of project realisation should cover size of the total investment taking into account a principle? Costs of money in time?. Each new stream of money received in a year has the smaller importance, than equal to it on size the monetary stream received year earlier. As the characteristic measuring the time importance of monetary streams, the norm of profitableness from investment received acts during realisation of the investment project of monetary streams [5]. The economic analysis [37] be integrated procedure of an estimation of economic efficiency can it is presented in the form of the following sequence [37: 1]) to Present results of the financial analysis. 2) to make new classification of expenses and incomes from

the point of view of the economic analysis. 3) to translate financial values in economic (they do not coincide because of discrepancy of the prices and expenses for external and home market). 4) to Estimate cost of other possibilities for use of resources and reception of the same product. 5) to exclude all calculations on internal payments (as they do not change the general riches of the country). 6) to Compare annual economic streams of means with initial volume of the investment (it will be a final analysis). The institutsionalnyj analysis of [37] Institutsionalnyj the analysis estimates possibility of successful performance of the investment project taking into account organizational, legal, political and administrative conditions. This section of the investment project is

not quantitative and not financial. Its main task? To estimate set of the internal and external factors accompanying the investment project [37]. The estimation of internal factors is usually made under the following scheme. 1) the analysis of possibilities of industrial management. Well-known that bad management in a condition to fill up any, even over the good project. Analyzing industrial management of the enterprise, it is necessary to be focused on following questions [37]:? Experience and qualification of managers of the enterprise? Their motivation within the limits of the project (for example, in the form of a share from profit)? Compatibility of managers with the purposes of the project and the cores ethical and project cultural values. The analysis of a manpower. A

manpower with which it is planned to involve for project realisation should correspond to level of technologies used in the project [42]. The analysis of organizational structure. The organizational structure accepted at the enterprise should not brake project development. It is necessary to analyse, as there is at the enterprise a decision-making process and as distribution of responsibility for their performance is carried out. It is not excluded that it is necessary to allocate management of realisation of the developed investment project in separate administrative structure, having passed from hierarchical to matrix structure of management as a whole on the enterprise [51]. The basic priorities in respect of the analysis of external factors are mainly caused by a policy of