Measurement of efficiency of capital investments engage in all stages of planning. In the design of any facilities efficiency investment is defined by two numerical values (coefficients), General and comparative economic efficiency of capital investments. However, the overall economic efficiency, as a rule, is relative — the ratio of the effect to the right to obtain costs.
Together with the economic performance index calculate the payback period of future capital expenditures.
Determination of efficiency of investments is determined using the following formula: e = P/, where e is the efficiency of investment, and P is the profit over the expected period (quarter, year, five years, a longer period). It is your capital investments in the construction and development of the enterprise.
If you want attachments of the large amount of investment in the sphere of production, somewhat complicated formula. It has the following form: e = (C – C)/K, where e is the efficiency of the enterprise, C – the annual release of the goods (excluding taxes), the cost of manufactured goods.
For calculation in the field of trade, the formula becomes: e = (N – I)/K N is the sum of trade margins, and the letter And is the total amount of costs in the appeal.
Calculate the payback period of your investment. It is calculated as the result of the relationship of the volume of investments in capital investments to profit in several formulas: T = K/N (General formula), T = K/(C – C) (in production) and T = K/(N – I) (in trade).
The results of the calculation of the efficiency map with the normative indicators of possible performance or exactly the same figures for the earlier period. Capital investments can be considered cost-effective if the result of the calculation obtained measurement results of overall effectiveness are below standard.