UDC 658.012.4:001
ASSESSMENT OF THE SCIENTIFIC AND TECHNICAL POTENTIAL OF THE ENTERPRISE BY THE METHOD OF EXPERT ASSESSMENTS
T.P. Goncharenko, teacher
Ukrainian Academy of Banking
Introduction
Recently, issues related to determining and evaluating the economic potential of an enterprise in terms of the need to position the enterprise in the future, determining its strategic capabilities have become particularly relevant. One of the key components of the economic potential of an enterprise is the scientific and technical potential, the assessment of which is devoted to this article.
Formulation of the problem
The article is supposed to substantiate the need to apply the method of expert assessments to determine the level of scientific and technical potential of an industrial enterprise.
results
One of the main signs of the present stage of development of industrial production is a significant increase in the effectiveness of factory science, the possibilities and scale of the practical use of scientific achievements. At the same time, the production itself is constantly becoming more complex, and in order to improve it technical base a wide range of preliminary scientific research and experiments is required, which, in turn, is ensured by building up scientific and technical potential
The processes of globalization are changing the orientations in the activities of industrial enterprises - the competitiveness of the enterprise itself and its products comes to the fore from the standpoint of the possibility of providing the market with a product that can not only satisfy a certain need, but also form a potential one. In turn, competitiveness is largely ensured by the knowledge-intensiveness of products, the ability of an enterprise to quickly respond to changes in the tastes and preferences of consumers through the formation of a certain backlog of scientific knowledge (in the form of scientific developments).
A complex characteristic that allows you to determine the capabilities of an enterprise in the scientific and technical field is the scientific and technical potential, which allows you to position the enterprise in terms of competitiveness and investment attractiveness. In general, the scientific and technical potential of an industrial enterprise means the ability of an organization (enterprise) to carry out and accelerate scientific and technological progress within the framework of given technologies and use the achievements of scientific and technological progress to provide innovative products to the market.
Figure 1 - Scientific and technical potential in the structure of the economic potential of an industrial enterprise
At an industrial enterprise, the scientific and technical potential consists of: personnel of scientists, engineers, designers and other specialists of appropriate qualification; means of scientific production (buildings, equipment, devices); materials, raw materials, energy and information funds intended for scientific research, development and manufacturing, prototypes of new products, as well as for organizing its production and use in national economy. The scientific and technical potential objectively covers both the resources of accumulated knowledge (the achievements of science themselves) and the scope of their application (production) in interconnection. However, it should be noted that the scientific and technical potential includes not only the resources of science in the form of relevant research and development, but also the ability of design and engineering departments, as well as the production apparatus to practically implement the results of research, i.e. scientific and technical potential is modern form integration of the potential of science and the potential of the sphere of application of knowledge.
In this aspect, the issues of analysis, diagnostics and evaluation of the scientific and technical potential of an industrial enterprise from the standpoint of its investment attractiveness and competitiveness are of particular relevance.
To date, there is no unambiguous, clearly formed and tested methodology for assessing the scientific and technical potential of an enterprise. Moreover, in most methods for assessing the investment attractiveness of an enterprise, indicators of scientific and technical potential are not used, which significantly distorts the assessment.
Analyzing the best practices in this matter, we came to the conclusion that today one of the most appropriate assessment methods that meets most of the requirements put forward for such assessment work is the method of expert assessments. This method is the simplest in terms of the possibility of its application and the possibility of obtaining relevant information; it is not limited by the number of experts, i.e. the more experts will be involved, the more accurate assessment will be obtained.
The expert method is based on evaluating the scientific and technical potential of an enterprise according to predetermined criteria, taking into account the weight assigned to each criterion. Criteria can be set independently. We have formed a number of criteria on the basis of diagnostic interviews with the heads of enterprises, as well as specialists in the study of the scientific and technical potential of the enterprise. The weight for each criterion was assigned based on the objective significance of the criterion itself. Below is a list of our criteria:
Scientific and technical potential management system.
The presence of research units of any form of organization.
Scientific, technical and research traditions.
Qualification of personnel (managerial, scientific and technical).
The effectiveness of scientific and technical work.
The number of patent developments and the dynamics of their development.
Availability of open phenomena or technologies (patented).
The level of scientific developments and in relation to competitors.
The level of scientific developments in relation to world achievements.
Availability of resources for scientific, technical and research work.
Information support.
Scientific, technical and research groundwork.
The procedure for implementing scientific knowledge into real
production.
R&D strategy.
The reaction of consumers to the knowledge intensity of products.
control procedure.
The cost of scientific research.
The number of research projects that did not lead to a commercial result.
Marketing R&D.
To assess the scientific and technical potential, you can use both all the criteria we have proposed, as well as selectively individual ones, but what large quantity criteria will be used in assessing the scientific and technical potential, the more accurate the result will be obtained. Another important condition is the number of experts involved, the accuracy of the assessment obtained depends on the number of examinations conducted.
The resulting assessment can be used in the analysis of the investment attractiveness of the enterprise, the analysis of the competitiveness of the enterprise, the formation of a corporate strategy and strategies of other levels of management. Scientific and technical potential plays important role in the activities of the enterprise, so its assessment can be used in various types analysis of the enterprise, as well as in assessing the economic potential.
Table 1 - An example of the form of expert assessments
| Criterion | Criteria weight | Expert review |
||||||||||
| 1 | 2 | 3 |
||||||||||
| Scientific and technical potential management system | 0,1 | 3 | 5 | 6 | 2 | 7 | 1 | 9 | 2 | 2 | 2 |
|
| The presence of research units of any form of organization | 0,1 | 1 | 3 | 2 | 4 | 1 | 5 | 5 | 7 | 8 | 1 |
|
| Traditions research, scientific and technical | 0,1 | 7 | 7 | 2 | 5 | 6 | 9 | 5 | 4 | 2 | 7 |
|
| Personnel qualification | 0,1 | 4 | 5 | 4 | 6 | 3 | 7 | 8 | 9 | 9 | 4 |
|
| The effectiveness of research and scientific and technical work | 0,05 | 5 | 2 | 3 | 4 | 6 | 7 | 2 | 3 | 4 | 8 |
|
| Number of patent developments and dynamics of development | 0,05 | 4 | 7 | 5 | 6 | 3 | 3 | 3 | 4 | 8 | 6 |
|
| Availability of open phenomena or technologies | 0,05 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
|
| The level of scientific developments and in relation to competitors | 0,02 | 2 | 6 | 5 | 4 | 7 | 8 | 9 | 6 | 5 | 4 |
|
| Table 1 continued |
||||||||||||
| 1 | 2 | 3 |
||||||||||
| The level of scientific developments in relation to world achievements | 0,02 | 7 | 4 | 3 | 6 | 7 | 8 | 9 | 3 | 4 | 5 |
|
| Availability of issued licenses for the right to use technology, material, etc. | 0,02 | 2 | 3 | 2 | 3 | 4 | 5 | 4 | 3 | 2 | 1 |
|
| Availability of resources for research work | 0,03 | 3 | 5 | 6 | 2 | 7 | 1 | 9 | 2 | 2 | 2 |
|
| Information support | 0,02 | 6 | 5 | 4 | 3 | 3 | 4 | 5 | 6 | 7 | 8 |
|
| Research and scientific and technical groundwork | 0,03 | 2 | 3 | 4 | 3 | 2 | 3 | 4 | 5 | 4 | 3 |
|
| R&D strategy | 0,01 | 5 | 5 | 5 | 6 | 7 | 7 | 8 | 7 | 6 | 5 |
|
| The procedure for implementing scientific knowledge into real production | 0,02 | 3 | 4 | 5 | 6 | 7 | 8 | 8 | 8 | 7 | 6 |
|
| The reaction of consumers to the knowledge intensity of products | 0,02 | 4 | 7 | 5 | 6 | 3 | 3 | 3 | 4 | 8 | 6 |
|
| Control procedure | 0,01 | 5 | 2 | 3 | 4 | 6 | 7 | 2 | 3 | 4 | 8 |
|
| The cost of scientific research | 0,11 | 7 | 7 | 2 | 5 | 6 | 9 | 5 | 4 | 2 | 7 |
|
| Number of research projects that did not lead to a commercial result | 0,11 | 1 | 3 | 2 | 4 | 1 | 5 | 5 | 7 | 8 | 1 |
|
| Marketing R&D | 0,03 | 2 | 2 | 2 | 3 | 4 | 4 | 3 | 2 | 3 | 4 |
|
In the future, if it is necessary to conduct a comparative assessment of the scientific and technical potential of various enterprises, which can be used in the analysis of investment attractiveness, based on the estimates obtained, a matrix can be formed that will display the position of the enterprise in the plane "scientific and technical potential - profitability".
conclusions
This article proposes a procedure for assessing the scientific and technical potential of an enterprise using the method of expert assessments, formulates the criteria that are used in this methodology, substantiates the need to use this method and the importance of obtaining such an assessment.
In this article is offered the procedure of enterprise scientific and technical potential assessment by method of expert evaluation, are formed criteria which are used in the given method, is based the necessity of use of the given method and the importance of getting such an estimate.
BIBLIOGRAPHY
Zagorsky V.S. Vovchak O.D. Innovative business strategy and direct implementation at the current stage. //Regional perspectives. - 2000r. - No. 2-3.
Zakharin S.V. Activation of innovative activity of industrial enterprises //Finance of Ukraine. - 2003.- No. 1.
Velisov A.V. Strategic management of corporate innovations. - St. Petersburg: ISEPRAN, 1999.-167p.
Sopilnyak I.S. Innovative policy of the enterprise in the conditions of the market // Economics: problems of theory and practice: Sat. scientific works. - Issue. 143 - Dnepropetrovsk: DNU, 2002. -92p.
Reference manual for the analysis of the activities of scientific organizations /A.A. Kazantsev, B.I. Maidanchik, B.D. Motorygin and others - M .: Finance and statistics, 1989. - 304 p.
Development HR
-brand through the assessment of personnel in the company M8,
or How to develop with pleasure
So, we have come to the final stage of personnel assessment in the M8 corporation. Let me remind you that the evaluation was carried out completely automatically: the companies worked with programmers to develop an interface for evaluation and presentation of results.
The assessment of employees consisted of assessments of qualitative parameters (compliance of the employee's behavior with the standards of behavior in the company) and quantitative (indicators business qualities and professional knowledge).
Development of a 360° assessment toolkit
Compliance of the employee with the standards of behavior in the company was assessed using the 360° method. It would be more correct to call it the 270° method, because no evaluation of employees by clients was carried out. We did not change the assessment format, but changed the content, focusing on validity and minimizing subjectivity in assessments. For each assessed quality (corporatism, team orientation, leadership, customer focus, achievement orientation, stress resistance, non-conflict and work motivation), a conceptualization and operationalization procedure was carried out.
1.
Management's expectations of their employees were clarified.
2.
Specific behavioral examples of the manifestation of each quality were prescribed, corresponding to the content of the work of employees in the company.
Now the assessment of an employee for each quality consists in choosing one of five behavioral examples that are more consistent with his behavior. Behavioral examples are formulated in such a way as to exclude unambiguously negative characteristics. Each example is assigned a score (hidden to the grader). With a new assessment, behavioral examples for each quality are shuffled in the program, and evaluators do not have the ability to automatically select the “lowest” or “highest” ratings, because characteristics are listed out of order.
In the photo: M8 Corporation meeting room
Example (Team Orientation Assessment)
Instruction
:Choose from the proposed options only one item that characterizes the person you are currently evaluating better than the others.
Feature Options
:
1.
Prefers to do the work himself. If the work is not fully obtained, then only the management turns to the management for advice. He is not focused on helping colleagues, he is rarely asked for advice. Prefers not to discuss his decisions with colleagues.
2.
Discusses with colleagues only those decisions that directly concern them. Can help in work matters if contacted, but does so reluctantly.
3.
In carrying out the assigned tasks, he focuses not only on his own needs, but also takes into account the needs of colleagues. When making decisions, he takes into account the opinion of colleagues. Ready to help an employee with advice if it is related to the fulfillment of his professional goals.
4.
Ready to help when colleagues ask for help, even if it is not related to his professional goals. Ready to discuss his decisions with employees and change decisions in favor of the interests of the team.
5.
He not only responds to the requests of colleagues, but also offers his own help when he sees the difficulty of an employee. In decision-making, he is focused on the opinion of colleagues, in case of disputes he organizes discussion and tries to reach mutual understanding.
This spelling out of each option made the evaluation process both easier and harder for the raters. On the one hand, there is no longer a need to subjectively choose points and doubt that I gave someone a “two” or, on the contrary, gave everyone an “five”. Now it’s easy to choose an answer option, you just need to compare it with the actual behavior of the employee you want to evaluate. On the other hand, reading detailed specifications will take a little longer at first. But we went for it consciously - in order to improve the quality and veracity of the assessment.
In the photo: A professionally designed honors board at the M8 Corporation.
Development of tools for professional assessment
The professional assessment was carried out for all departments of the company and included tests and tasks on the professional knowledge of employees, knowledge of the processes in the company, as well as quantitative sales results and sales quality assessment for salespeople. The development of professional tests that are adequate to the functions actually carried out in the company turned out to be a rather laborious process. And he bypassed us. The management entrusted the development of professional tests to the heads of departments. A single format has been chosen test tasks, all developed tests were subjected to a double check by the management for compliance with the requirements and the desired level of complexity.
We joined at the stage of testing professional tests, analyzing the clarity and unambiguity of test formulations for staff.
In order to make professional assessment more flexible, programmers created a shell for passing professional tests, which allowed not only to choose the correct answer from several options, but also to write answers to open questions on their own. The answers to such questions were evaluated by experts (they are the leaders responsible for a particular test). To avoid the bias of the assessors, the names of those who answered the questions remain hidden until the expert evaluates the correctness of the answer. Only after that the results become visible to both the employee and his appraiser.
When presenting the results of a professional assessment, we again focused on mandatory feedback: all errors and inaccuracies made when passing tests are displayed in the results to the employee. It is important that the assessment is aimed at ensuring that employees develop, incl. learning from your mistakes.
In the photo: Distinctive badge for the "Best Milling Operator" of the M8 Corporation
Development of tools for assessing the quality of sales: "Mystery Shopper"
This assessment has become an integral part of the professional assessment of sellers. We conducted it using the "Mystery Shopper" method. Usually, when organizing such an assessment, we try to choose the most environmentally friendly methods of verification, trying not to cause unreasonable discomfort to employees of customer companies. It is possible to organize a fake telephone and face-to-face sales using well-trained and artistic buying agents, but such an assessment is often excessive and, in terms of preparation costs, does not always pay off the result. For the M8 company, it was decided to use a different method.
To understand how we organized the Mystery Shopper in M8, you need to know a few things about the company. All conversations from the company's landlines are recorded. All records are stored in the system. All employees have access to these records. And none of them are particularly interested in the opportunity to listen to a friend. The culture of communication in the company is open. Therefore, the option that we chose fit perfectly with the M8 culture.
To begin with, a checklist was developed with key employees of the company responsible for training salespeople, with checkpoints for checking conversations. It was decided to check 3 types of conversations: calls from new customers, calls from regular customers, and calls from dissatisfied customers (the last option had to be abandoned, since there were few such calls in the database and the ratings for them were invalid).
We have trained a specialist to evaluate calls according to the checklist, clarified controversial points and nuances of sales. For each type of call, our specialist selected 3 calls in the database and marked them in the checklist.
It's important to mention that even the phone sales checklist was automated by the company's programmers. For our specialist, a workplace was equipped with access to the database of calls and an interface for making notes. All marks were automatically summed up by the program, added to the overall quantitative assessment and, together with comments, displayed on the pages of the results of employees.
Thus, employees have the opportunity not only to see the final result, but also to read comments, see checklists with their marks and listen to calls on their own in order to understand inaccuracies in their work with clients.
On the picture. Workplace to evaluate telephone sales. The monitor shows an interface for making marks by the appraiser and a large mug of coffee - an essential tool for any observer.
Sociometric assessment of the team (implementation is planned later)
As we developed the assessment interface, we decided to add a sociometric assessment (analysis of microgroups and communication of employees in a team). To do this, when evaluating each employee, 2 questions appear next to his photo:
1. If you were given the task of choosing five employees from the company to your team, would you choose this person?
2. If you had the opportunity to go on a trip with five employees of the company, would you choose this person?
Under each question there is a hint note in case of misunderstanding.instructions or wishes to change your answer: You have already chosen 5 people: P. Petrov, I. Ivanov, V. Sidorov, I. Krug, O. Rubinstein. Would you like to change your choice?
In this form, sociometry is a simplified version with a small circle of choice for a relatively large team, but the requirement of "necessity and sufficiency" in this case was very important. The main task was to find out as much information about the employees as possible, but at the same time not to overload them with unnecessary activity. Therefore, sociometry was used by us tentatively to formulate hypotheses for the director and HR - manager of the company.
Further, it is enough to enter the formulas for counting and graphical display into the system, and it will analyze the results of the assessment itself, display the coefficient group cohesion, as well as graphically represent groups of employees interacting closely with each other.
Approbation and validation of tools
Before launching the assessment, we conducted a mandatory testing procedure. To do this, we invited several employees from different departments of the company and arranged a "pilot test". Employees were deliberately given a minimum of instructions on how to use the system so that typical difficulties and errors could be tracked. When the testing was completed, we prepared a brief instruction on how to use the system, including answers to typical difficulties.
In the photo: approbation of the system with key employees of the M8 Corporation.
Validation (i.e. checking the adequacy of the methods for what they are intended to measure) was carried out in several stages. The first stage of validation was the confirmation of construct validity (correlation of the assessment statements with the definition of the concepts that they were supposed to measure), then the characteristics and professional tests were subjected to verification by experts from the company's management. The final stage was a pilot assessment and clarifying interviews with individual employees of the company: after answering questions, employees explained their answer and characterized the assessed employee, giving examples and comparing their opinion with the resulting assessment. This test made sure that, in a reduced version, the created scales measured the same thing that the evaluator can tell about a colleague in detail (and, ideally, what he really thinks about him).
It was decided not to use a retest validity check (assessment of the same quality by different methods) this time, because the assessed personal qualities of employees were formulated in the system of values and categories of corporate culture, which made them rather unique and difficult to verify by other instruments external to the culture.
In the photo: the beautiful corridors of the M8 Corporation
Presentation of evaluation results
In presenting the results of the assessment, the main emphasis was placed on visualization, mandatory feedback and recommendations aimed at development.
Visualization.Each quantification It is expressed graphically - on the coordinate axes, estimates for each quality are plotted, as a result of which the employee's profile is built.
It was important for us to convey to the employees and their managers the understanding that marks in the assessment can be situational, reflect not the most successful period in the professional life of a specialist and do not directly indicate his personal qualities. Therefore, all the results, even for very low ratings, were formulated by us in a positive way, with the employee's development horizons. When assessing 360 °, recommendations were added to the results. For each quality, 3 levels of transcripts and individual recommendations were prescribed (for grades below average, average and above average).
Exampledeciphering the results of the 360° assessment for low grades on the quality of "commitment to achievement".
Your result
: 26% is below the company average. This means that in your daily work colleagues do not notice your desire for achievements, conquering new heights. It seems that sometimes you can leave the work unfinished and stop halfway through achieving your goal.
Pay attention to this quality of yours, because. perseverance and following ambitious goals are the qualities that distinguish successful people. Maybe sometimes you don't have to worry about something not working out, but you should just take the first step and constantly raise the bar in front of you. Our company is developing so rapidly that it is unacceptable to treat work as a watch “from start to finish”. It's just not in our culture. We want to go forward and constantly conquer new heights. The company expects from you more ambitious goals and more perseverance in achieving them. It is better to stumble a few times, but reach the top, than to quit what you started halfway.
Recommendations
: try to reconsider your attitude to work responsibilities and personal goals. Perhaps you are not too demanding about your plans, or, conversely, you are too strict with yourself, which is why you often simply cannot decide on difficult task for fear of not being able to do it well. Persistence and a commitment to achieving results are qualities you need to develop to be successful professionally and personally.
The following books will help you develop the desire for achievement and perseverance in achieving your goals ...
In the photo: The interior of the working area in the M8 Corporation
Assessment Interface
The assessment interface is represented by the tabs: “Evaluate employees”, “Quantitative assessment results” and “Qualitative assessment results”, “Pass professional testing”.
Evaluate Employees Tab
1.
Each participant can choose to evaluate employees from the company structure (the system reminds how many people are left to evaluate and what percentage of the work is completed).
2.
When an employee is selected for evaluation, a photo and information about him is loaded on the page.
3.
When evaluating an employee, you can not only answer questions about him, but also write him a personal wish, which will be reflected in his results card.
Quantitative Results and Qualitative Results tabs
These tabs are the most important because present all personal assessment results of an employee.
1.
On the axes of competencies, assessments from each level are simultaneously plotted: management, colleagues, subordinates, and employee self-assessment. This allows you to compare the perception of yourself different people in the company and adjust behavior with them.
2.
Starting from the next assessment, you will be able to see your results in dynamics on a special graph, which will most clearly show employees their development.
3.
Based on the results of the assessment, an integral numerical indicator is built, which reflects the conditional place of each employee in the final assessment rating in the company. Starting from the next evaluation period, employees will be able to see the dynamics of these indicators.
4.
This tab also reflects the results of professional testing and verification by the "Mystery Shopper" method, expressed in the final score. If desired, the employee can expand the results and see a list of all their incorrect answers or actions.
5.
The levels for the final grade below average, average and above average will be calculated specifically for the results in the company based on the internal distribution of grades. This will make it possible to start when distributing employees into groups not from ideal numbers, but from real estimates. 
Ministry of Railways of the Russian Federation
Far Eastern State Transport University
Institute of Additional Education
COURSE WORK
Appraisal of machines, equipment and vehicles
Specialty: Enterprise (business) valuation
Head of work: Menyailova Margarita Yakovlevna
KHABAROVSK 2012
Introduction
1. Theoretical basis appraisal of machinery, equipment and vehicles
1.1 General definitions of evaluation
1.2 Types of value
1.3 Basic principles of valuation
1.4 Approaches in the evaluation of machinery, equipment and vehicles
2. Estimation of the market value of the vehicle
2.1 Main characteristics of the object of assessment
2.2 Vehicle Market Analysis
2.2.1 Automotive market in Russia
2.2.2 Analysis of the special equipment market of the Khabarovsk Territory and the city of Sovetskaya Gavan of the Khabarovsk Territory
2.3 Analysis of the best and most efficient use
2.4 Vehicle cost calculation
2.4.1 Income approach
2.4.2 Cost approach
2.4.3 Comparative approach
2.5 Consolidation of results
Conclusion
List of used literature
Introduction
Currently, there is an active process of development of valuation activities as one of the most important institutions of the modern market-legal economy. Valuation activity is a necessary condition for the formation of a market economy and the rule of law, the creation of normal economic and legal relations in society.
In the transport complex, the main type of assets of which are vehicles, the need for valuation is also constantly increasing.
The valuation of vehicles is a specialized and separate type of valuation activity, which has fundamental differences from the valuation of other types of objects. This is due to the following main reasons:
the presence of significant functional, design and operational features;
the composition and influence of factors that determine the cost of vehicles;
legal, organizational, informational and methodological aspects of vehicle assessment. Legal norms for this type of appraisal objects are singled out separately in a number of regulatory legal acts ( Civil Code Russian Federation, Customs Code of the Russian Federation, Criminal Code of the Russian Federation, etc.);
vehicles are an object of increased danger, which causes a number of legal consequences associated with compensation for material damage, and requires its assessment;
appraisal of the value of the vehicle
the structure and parameters of vehicle markets differ significantly from the same characteristics of commodity markets for other types of appraisal objects, which is a fundamental issue in the formation of methodological and information support for determining the market value of a particular vehicle.
In this regard, during the professional training of experts, there is an urgent need to develop educational and methodological support for estimating the cost of vehicles, which will increase the level of objectivity and ensure the necessary quality of valuation services and their compliance with the requirements of the current legislation on consumer protection.
At the present stage of development of the market economy in Russia, business entities face the problem of the effective use of fixed assets. One of the ways to solve this problem is an objective assessment of fixed assets, which determines the significance of this work.
Movable property - includes tangible and intangible objects that are not real estate. This property is not permanently associated with real estate and, as a category, such property is characterized by the possibility of being relocated.
Machinery and equipment - a type of fixed assets according to their natural-material basis. Machines and equipment include devices that convert energy, materials and information. Depending on the main (predominant) purpose, machines and equipment are divided into energy (power), working and information.
The methodology for assessing machinery, equipment and vehicles has much in common with the methods for assessing real estate, intangible assets, business (enterprise). The features of the assessment include: the specifics of the object of assessment; complexity of the object identification problem; high relevance of determining physical, moral and external depreciation; large dependence of the cost of equipment on the stage life cycle, on which the object of evaluation is located; high degree structuring, limitation and mobility of the machinery and equipment market; the need to determine in which cases and how to take into account, for example, transportation and procurement costs, direct costs associated with installation and adjustment, indirect costs for the performance of work associated with the acquisition, installation and launch of equipment.
The purpose of this work is to study the theoretical and practical aspects of determining the market value of a vehicle, the methodology for evaluating machines, equipment and vehicles.
This paper discusses the basic concepts, principles and approaches to the valuation of machinery, equipment and vehicles, the assessment of the market value of the vehicle.
1. Theoretical foundations for the evaluation of machines, equipment and vehicles
1.1 General definitions of evaluation
The term "evaluate" has several different meanings depending on the context in which it is used. It can mean: to determine the price of something, to establish the value of something, to estimate the quantity of something, to judge the quality or value of something.
The term "assessment" also has several meanings depending on the context used. It can mean an evaluation action, a value judgment, or a report that presents research findings.
Valuation is the activity of an expert with training, experience and qualifications in the systematic collection and analysis of market and regulatory data necessary to determine the value of various types of property based on current legislation, state standards and ethical requirements of the appraiser.
An appraiser is a person who has the specialized knowledge and education to appraise a particular property.
Define the purpose of the assessment and the purpose of the appraiser:
the purpose of the appraisal is to convey a value judgment;
the valuer's goal is to act as an independent, disinterested third party in making an unbiased assessment of value for a specific, well-defined purpose.
1.2 Types of value
When carrying out appraisal activities, the following types of value of the object of appraisal are used: market value; investment value; liquidation value; cadastral value.
When determining the market value of the appraised object, the most probable price is determined at which the appraised object can be alienated as of the appraisal date on the open market in a competitive environment, when the parties to the transaction act reasonably, having all the necessary information, and any extraordinary events are not reflected in the value of the transaction price. circumstances, that is, when:
one of the parties to the transaction is not obliged to alienate the object of assessment, and the other party is not obliged to accept the performance;
the parties to the transaction are well aware of the subject of the transaction and act in their own interests;
the valuation object is presented on the open market through a public offer typical for similar valuation objects;
the price of the transaction is a reasonable remuneration for the object of assessment and there was no coercion to conclude a transaction in relation to the parties to the transaction from either side;
payment for the object of assessment is expressed in monetary terms.
Market value is determined in the following cases:
when seizing property for state needs;
when determining the value of the placed shares of the company, acquired by the company by decision of the general meeting of shareholders or by decision of the board of directors (supervisory board) of the company;
when determining the value of the collateral object, including in case of a mortgage;
when determining the value of non-monetary contributions to the authorized (share) capital;
when determining the value of the debtor's property in the course of bankruptcy proceedings;
when determining the value of property received free of charge.
When determining the investment value of the appraisal object, the value for a particular person or group of persons is determined for the investment purposes of using the appraisal object established by this person (persons).
When assessing the assets of an enterprise in case of bankruptcy, restructuring, arrests, i.e. in a situation of forced sale of machinery and equipment, the concept of salvage value is applied.
When determining the liquidation value of the appraisal object, the estimated value is determined, which reflects the most probable price at which this appraisal object can be alienated for the exposure period of the appraised object, which is less than the typical exposure period for market conditions, in conditions when the seller is forced to make a transaction for the alienation of property.
When determining the liquidation value, in contrast to determining the market value, the impact of extraordinary circumstances is taken into account, forcing the seller to sell the appraisal object on conditions that do not correspond to market ones.
When determining the cadastral value of the valuation object, the market value is determined by mass valuation methods, established and approved in accordance with the legislation governing the cadastral valuation.
1.3 Basic principles of valuation
In the valuation of machinery and equipment, as in the valuation of other assets, certain principles are used.
The assessment is based on four sets of principles:
principles based on the views of the buyer-investor;
principles related to production;
principles related to the market environment;
The principle of the best, most effective use.
Principles based on the views of the buyer-investor:
utility is the ability of an asset to satisfy a user's needs at a given location and for a given period of time. Utility for each owner is individual and is expressed in the ability of an asset to generate income for its potential owner;
substitution is when a prudent and knowledgeable buyer cannot pay more for a property than he can pay for another property of equivalent quality and utility. This principle underlies all three approaches to the valuation of any asset: the cost approach, sales comparison and income approach;
anticipation is when value is created by the expectation of benefits that may be received in the future. Indeed, it makes sense today to invest money in an object that guarantees a certain benefit in the future, and the future income, recalculated to today, should justify today's investment. The income approach to valuation is based on this principle.
Principles related to production:
contribution - the value of an individual component is measured by its contribution to the value of the entire property or by the amount that must be deducted from the value of the entire object in case of its absence. The cost of the component itself may not equal the value of the contribution. There may be cases where the presence of a component reduces the cost of the entire object rather than increasing it;
balance - all factors of production must be in such a ratio among themselves that the income from the object is maximized.
Principles related to the market environment:
compliance - the value of an object is created and maintained when its characteristics correspond to the needs of the market;
supply and demand - the price of a property rises when demand increases and decreases when supply increases. When supply and demand are balanced, market value usually reflects the cost of production;
competition - the mutually influencing efforts of two or more potential sellers to make a sale. Competition is the basis of profit maximization and economic development. Higher-than-usual profits stimulate more competition;
change - the value of the object does not remain constant. It changes over time under the influence various factors affecting the object.
The best and most efficient use principle is the use case that will provide the object with the highest net income over a given period of time, i.e. that use case, selected from among reasonable, feasible and legal alternatives, that is physically feasible, reasonably justified and financially feasible and results in the highest value for the property.
Often the best and most efficient use of any machine is the one for which the equipment was designed and built. This principle is universal and connects all other principles that underlie valuation activities.
1.4 Approaches in the evaluation of machinery, equipment and vehicles
The theory and practice of evaluation have developed three methodological fundamental approaches: comparative, costly and profitable.
Comparative approach - a set of methods for estimating the value of an object based on a comparison of the object being valued with similar objects in respect of which information is available on the prices of transactions with them. The comparative approach is based on the above principle of substitution, and the value obtained with its help is often called the replacement cost. Methods of a comparative approach are especially effective when there is an active market for comparable objects. If the market information is poor, purchase and sale transactions are irregular, the market is too monopolized, then estimates by these methods become unreliable, and sometimes impossible. Nevertheless, it is the methods of the comparative approach that give an idea of the true market value.
Cost approach - a set of methods for estimating the value of an object based on determining the costs necessary to restore or replace an object, taking into account its wear and tear. The cost of manufacturing an object and its subsequent implementation is a very important factor in the formation of value. Cost approach methods imply a mandatory assessment of the possible full cost of manufacturing an object and other costs borne by the manufacturer and seller. These methods are indispensable when it comes to objects that are practically not found on the open market and are made to order, including special and unique equipment. When evaluating by the cost approach, the process of forming the seller's price (offer) is modeled, as it were, based on considerations of covering all costs incurred by the price and obtaining sufficient profit. Since cost approach methods do not proceed from real prices for similar objects, but from calculated standard costs and standard profit, they, strictly speaking, give an estimate not of a pure market value, but of the so-called value of an object with a limited market. In the methods of the cost approach, an important role is also played by the assessment of the degree of depreciation of the object being evaluated, this is due to the fact that the reproduction or replacement cost of the object obtained at the beginning does not take into account depreciation, and only at the next stage the resulting cost estimate is reduced taking into account the complete depreciation of the object.
The reliability of estimating the cost using the cost approach largely depends on the completeness and reliability of economic information from the engineering sub-sector to which the object being assessed belongs (the economic structure of prices for products of the sub-sector, the prevailing indicators of profitability of sales, some cost standards, etc.).
income approach - a set of methods for assessing the value of an object based on determining the expected income from the object of assessment. When assessing from the standpoint of the income approach, the future income from the operation of the object over its useful life is put at the forefront as the main factor determining the current value of the object. In calculating the total income from an object over a number of years of its life, the methods of the income approach use techniques known from the theory of compound interest.
Income approach methods are based on such principles noted above as expectations, accounting for factors of production, best and full use, contribution. The undoubted advantage of these methods is the possibility of a comprehensive, systematic assessment, when it is necessary to evaluate not individual machines at the enterprise, but the entire operating property complex, including the entire fleet of interconnected equipment.
The application of the income approach methods faces the limitation when it is difficult to estimate the net income directly from the object being valued due to the fact that this object does not produce final products or final services or is of social importance to a greater extent than economic.
2. Estimation of the market value of the vehicle
2.1 Main characteristics of the object of assessment
Table 1 - general information, identifying the object of assessment - "Motor grader DZ - 180 No. KhCh 8137 wheeled"
Name of indicator Characteristics of the indicator A source of information Name of objects of assessment Inventory card for accounting for fixed assets dated February 27, 2012 Registration number Passport of a self-propelled machine and other types of equipment АА 527542 Year of issue Specifications #"607640.files/image001.gif"> where If. o. o. - physical deterioration of the object of assessment; If. O. A. - physical wear of the analogue object. 5. Correction for location The introduction of this amendment was carried out due to the fact that the location of objects - taxes differs from the location of objects of assessment. Transportation costs are determined according to the Internet resource #"607640.files/image002.gif">, where Cav - the cost of the object of assessment by the comparative approach, rub. a - score of the correctness of the cost of the analogue, in accordance with the deviation from the initial cost of the object-analogue; Ci - the cost of the object-analogue after the introduction of all adjustments, rub. Points for objects - analogues are distributed according to 3 point system, while analog objects with a smaller percentage change (in absolute value) are given highest value, then the weighted average is calculated. Table 6 - Calculation of the cost by the comparative approach of the appraised object - "Motor grader DZ - 180 No. KhCh 8137 wheeled"
Name Object of assessment Object-analogue No. 1 Analog object No. 2 Analog object No. 3 "Motor grader DZ - 180 No. KhCh 8137 wheeled" Motor grader ChSDM DZ-98 Motor grader DZ-98 Motor grader DZ-180A A source of information http://www.raise.ru/market/earth-moving-machines/graders/67033/ Offer price, rub. Adjustment for terms of sale offer offer offer Adjustment Date of sale Adjustment Adjusted cost, rub. Year of issue Adjustment Adjusted cost, rub. Technical condition Conditionally suitable, satisfactory working, excellent working, excellent working, excellent wear percentage Adjustment Adjusted cost, rub. Location Sovetskaya Gavan Nizhny Novgorod Chelyabinsk Saint Petersburg Adjustment Adjusted cost, rub. % ratio of sale price and adjusted cost Point to value ratio Market value of the rights to the object of assessment, rub. CONCLUSION: Thus, the market value of the object of appraisal, calculated within the framework of the comparative approach as of 01.03.2012, was: 942,661 (Nine hundred and forty-two thousand, six hundred and sixty-one rubles). Table 7 - Matching method
Criterion Comparative Profitable costly Correspondence of the value estimated using this approach to the purpose of the assessment Adequacy, reliability and sufficiency of information on the basis of which the analysis and calculations were carried out The ability of the approach to reflect the motivation, actual intentions of a typical buyer / tenant and / or seller / landlord, other realities of supply / demand in statics and dynamics The predominance of strict formalized procedures over intuitive estimates and assumptions. Effectiveness of the approach in relation to accounting for the conjuncture and dynamics of the financial and investment market (including risks) The ability of the approach to take into account the structure and hierarchy of pricing factors specific to the object, such as the country of origin, the quality of production, potential profitability, etc. Sum of points Approach weight The calculation of the final value of the market value of the appraisal object was carried out by the method of coordination and is presented in the table below. Table 8 - Determination of the final value of the market value of the appraisal object
CONCLUSION: The market value of the rights of the object of assessment, calculated as of 01.03.2012. amounted to: 1,133,000 (One million one hundred and thirty three thousand rubles), including VAT (18%). In this paper, we have considered general definitions assessments, types of value, principles and approaches to the assessment of machines, equipment and vehicles, an assessment of the market value of the vehicle "Motor grader DZ - 180 No. KhCh 8137 wheeled" was carried out. The final value of the appraised object value is the value of the appraised object value, obtained as a result of the appraiser's justified generalization of the results of calculating the value of the appraised object using various approaches to appraisal and appraisal methods. It can be recognized as recommended for the purposes of making a transaction with the subject of appraisal, if no more than 6 months have passed from the date of preparation of the appraisal report to the date of the transaction with the subject of appraisal or the date of submission of the public offer. The author chose the values of the weight coefficients in evaluating the vehicle as equal: 0.38 for the cost approach and 0.62 for the comparative approach. Thus, as a result of the above calculations, the market value of the vehicle "Motor grader DZ - 180 No. KhCh 8137 wheeled" is: 1,133,000 (One million one hundred thirty-three thousand rubles), including VAT (18%). List of normative acts: 1. Civil Code of the Russian Federation. Part one dated November 30, 1994 No. 51-FZ (as amended) / SZ RF dated December 5, 1994, No. 32. Art. 3301; 2. Land Code of the Russian Federation dated October 25, 2001 No. 136-FZ (as amended) / Russian newspaper, № 211-212, 30.10.2001; 3. Tax Code of the Russian Federation. Part one dated July 31, 1998 No. 146-FZ (as amended) / Rossiyskaya Gazeta, N 148-149, 08/06/1998; 4. Federal Law No. 135-FZ of July 29, 1998 "On Appraisal Activities in the Russian Federation"; 5. Federal valuation standard " General concepts assessments, approaches and requirements for assessment (FSO No. 1), approved by the Order of the Ministry of Economic Development and Trade of the Russian Federation dated July 20, 2007 No. 256; 6. Federal valuation standard "The purpose of the valuation and types of value (FSO No. 2)" approved by the Order of the Ministry of Economic Development and Trade of the Russian Federation of July 20, 2007 No. 255; 7. Federal appraisal standard "Requirements for an appraisal report (FSO No. 3)" approved by Order of the Ministry of Economic Development and Trade of the Russian Federation dated July 20, 2007 No. 254; List of methodical literature: Mikerin G.I., Pavlov N.V. International Valuation Standards. - M., 2003., 379s. 2. Popesko A.I., Stupin A.V., Chesnokov S.A. Depreciation of technological machines and equipment when assessing their market value. - M., 2002. Appraisal of machines and equipment. Teaching aid. Fedotova M.A. and others - M.; Institute for Professional Evaluation, 1998. Appraisal of machines, equipment and vehicles. Teaching aid. Kovalev A.P. - M.; Academy of Evaluation, 1996.
Conclusion
List of used literature
Quantification
Determination of the number of T-lymphocytes ( CD 3+) method of immune rosettes in finished preparations
Method principle: At the 1st stage, lymphocytes are isolated from the blood by centrifugation in a density gradient. At stage 2, using the reaction of rosette formation with sheep erythrocytes, the percentage of T-lymphocytes from the total number of lymphocytes is determined. The rosette reaction is based on the presence on the surface of T-lymphocytes of receptors capable of fixing ram erythrocytes. When sheep erythrocytes are added to the suspension of lymphocytes, the latter are adsorbed by T-lymphocytes, and the resulting structures are called rosettes. The total number of lymphocytes is counted under a microscope by the number of rosettes.
Qualitative (functional) assessment
1. Evaluation of the ability to proliferate in the reaction of blast transformation of lymphocytes
Method principle: T-lymphocytes under the influence of some biostimulants, for example, phytohemagglutinin (PHA) in vitro culture are able to turn into large blast-like cells with a loose nucleus and basophilic cytoplasm, actively synthesizing DNA.
2. Determination of the number of t-suppressors, t-helpers and t-killers in the immunofluorescence reaction (reef)
Method principle: The lymphocytic suspension is treated with monoclonal antibodies against CD markers of individual subpopulations of T-lymphocytes, and then with fluorochrome-labeled antiglobulin serum. Fluorescent cells are counted under a fluorescent microscope (two-stage RIF).
Immunological status First level tests
|
Test |
Index | ||
|
The number of leukocytes; leuco formula |
Total number of leukocytes |
4.5-9.5 thousand/µl |
|
|
Neutrophils | |||
|
Lymphocytes |
18-38% (1250-2500 in 1 µl) |
||
|
Monocytes | |||
|
Basophils | |||
|
Eosinophils | |||
|
T- and B-lymphocytes |
T-lymphocytes | ||
|
T-lymphocytes abs. |
1000-2000 in 1 µl |
||
|
B-lymphocytes | |||
|
B-lymphocytes abs. |
100-300 in 1 µl |
||
|
Serum Ig level | |||
|
10.0-20.0 g/l |
|||
|
Phagocytic activity of blood leukocytes (indicators of phagocytosis) |
Phagocytic index |
For candida 1-2.5 For staphylococcus 4-9 |
|
|
phagocytic number |
For candida 40-90 For staphylococcus 40-80 |
Source of information: O.K. Pozdeev "Medical microbiology" edited by acad. RAMS V.I. Pokrovsky (Moscow, 2001)
Second level tests (analytical)
Determination of subpopulations of T-lymphocytes (T-helpers, T-suppressors, T-killers).
Assessment of the proliferative activity of T- and B-lymphocytes (blast transformation reaction).
Determination of spontaneous leukocyte migration and leukocyte migration inhibition test.
Determination of lymphocytes carrying surface immunoglobulins of various classes (B-lymphocytes).
Determination of mediators of the immune system.
Delayed-type hypersensitivity skin tests.
ACTIVITY #16
SUBJECT: FINAL LESSON ON THE SECTIONS "THEORETICAL AND APPLIED MEDICAL IMMUNOLOGY"
CHECKLIST
Microflora of the human body . Normal (resident) human microflora. Formation and development of normal microflora. Functions of normal microflora.
Dysmicrobiocenosis (dysbacteriosis), causes, types, principles of correction.
The concept of infection. Definition, general characteristics. Differences between infectious and non-infectious diseases.
The role of the microorganism in the infectious process. infectious dose. Ways of infection. Entrance gate. pathogenicity and virulence. Genetic control of pathogenicity and virulence. Factors that increase and decrease the virulence of microbes.
pathogenicity factors. Methods for determining virulence, units. Obligate pathogenic and conditionally pathogenic microorganisms.
Toxicity and toxigenicity of microorganisms. Endotoxins, properties, production, application. Exotoxins, properties, production, units of measurement. Types of exotoxins, mechanism of action.
The role of the macroorganism in the development and course of infectious diseases. hereditary factors. Anatomical and physiological state of the body. The role of living conditions in the development and course of infectious diseases.
The dynamics of the infectious process, its features.
Biological research method, stages, evaluation. laboratory animals. Ways of infection.
Factors and mechanisms of nonspecific resistance. barrier and antimicrobial properties of the skin, mucous membranes, lymph nodes, unresponsiveness of tissues, normal microflora.
Humoral factors of nonspecific protection: endogenous antibiotic peptides, properdin, lysozyme, b-lysins, fibronectin, proteins of the acute phase of inflammation.
Interferons. Groups of interferons by producers, types of IFN by the method of formation. The mechanism of action of interferons.
complement system. Structure. Ways of activation (classic, alternative). Complement system activators. Inhibitors and inactivators of the complementary cascade. Biological functions of activated complement components. Anaphylatoxins, their biological role. membrane attack complex. Methods for determining the activity of the complement system.
Polymorphonuclear and mononuclear phagocytes (origin, characteristics, functions). Phagocytic reaction (phases, mechanisms and factors of intracellular bactericidal activity). Outcomes of phagocytosis.
Indicators of phagocytosis and methods for their determination.
Natural killers. Mechanisms of recognition and cytolysis of the target cell.
Antigens: definition, principle of structure, properties of antigens. Classification of antigens. Group, species, variant, stage antigens. cross antigens. antigenic mimicry. Bacterial antigens. Antigenic properties of mushrooms.
B-lymphocytes: development, markers. B-cell receptor: structure (constant and variable regions, polypeptide chains). Mechanisms of B-cell activation. The function of B-lymphocytes.
Antibodies. The structure of the immunoglobulin molecule: variable and constant regions, location and structure of domains. antigen binding sites.
Antitelogenesis, dynamics of antibody synthesis. Polyclonal and monoclonal antibodies
Classes and subclasses of immunoglobulins, isotypes, allotypes, idiotypes. Biological properties of immunoglobulins
Mechanism of interaction of antibodies with antigens. Valence, affinity and avidity of antibodies. cross reactions. Complete and incomplete antibodies. immune complexes.
Biological effects of the interaction of antibodies with antigens: complement activation, neutralization of toxins and viruses, lysis, agglutination and opsonization of microorganisms, inhibition of adhesion, invasion, suppression of the phagocytic reaction.
Direct and indirect Coombs reaction. Simple radial immunodiffusion in agar according to Mancini.
T-lymphocytes: development, markers. Subpopulations of T-lymphocytes (T-helpers null, T-helpers 1, 2 types, T-regulators; T-effectors: cytotoxic T-lymphocytes, T-memory lymphocytes).
T-cell receptor: structure, types, genetic control, diversity. The role of the T-cell receptor. T-dependent antigens.
Cellular immune response, dynamics of development, targets of action of T-killers, manifestations.
Serological research method: tasks, stages, assessment. General classification of immunological diagnostic methods: serotyping, serodiagnosis
Diagnosticums. Diagnostic immune sera. Methods for obtaining them. Polyvalent, monoreceptor adsorbed (polyclonal) and monoclonal diagnostic sera and test systems.
Qualitative and quantitative assessment of serological reactions: immune sera titer, diagnostic titer, increase in antibody titer, affinity and avidity of antibodies.
Mechanisms of the course and manifestations of agglutination reactions. Load reactions of agglutination: formulation and accounting of the reaction of indirect hemagglutination (IRHA), latex agglutination. Co-agglutination reaction. Evaluation of results.
Immunoprecipitation reactions: staging options. (Ascoli ring precipitation, double diffusion in agar, immunoelectrophoresis), accounting and evaluation methods.
Toxin neutralization reactions with antitoxic serum.
Reactions of immune lysis and complement fixation: a method of formulation, accounting and evaluation, application in the diagnosis of infectious diseases.
Immunofluorescence reactions. Diagnostic value, informativeness, options for staging reactions: direct and indirect.
Linked immunosorbent assay. Setting options. Possible errors and method limitations, enzyme immunoassay.
Immunoblotting (western blotting). Conducting and recording results. Options for applying the method.
Radioimmunoassay, essence, ways of setting, methods of accounting and evaluation of reactions, advantages and disadvantages of the method.
Allergy, definition, stages of allergy. Allergens. Household, pollen, epidermal, food, chemical, medicinal, microbial exoallergens. Ways of penetration of allergens into the body. Endoallergens.
Immediate type hypersensitivity (ITH). Mediator type of GNT (I). Anaphylactic shock, mechanism of development. Atopy, mechanism of development, clinical forms. Cytotoxic type of GNT (II). Immunocomplex type of GNT (III).
Delayed type hypersensitivity (DTH, IV). contact allergy. infectious allergy.
Methods for diagnosing allergic diseases. Skin tests. provocative tests. elimination tests. Allergy diagnostic methods in vitro - determination of antigen-specific and antigen-nonspecific IgE.
General principles of specific and non-specific prevention and therapy of allergic diseases. Carrying out specific allergovaccination. Prevention of allergic diseases at work, at home, in the provision of medical care
Passive immunization. Definition. Immune sera and immunoglobulins. Types and methods of obtaining. Activity indicators. Indications for use.
Immunotherapy. Definition. Preparations for immunotherapy. Mechanism of action. Indications for use. Complications of immunoprophylaxis and immunotherapy.
The immune status of the organism. Population and age features immune status. Indicators and methods for determining and evaluating.
Immunogram. Indications for the appointment of an immunogram. Basic rules for the interpretation of immunograms. Principles of immunological diagnosis.
Immunodeficiencies: hereditary and acquired. clinical syndromes.
Autoimmune diseases. Development mechanisms. clinical forms. Autoantigens.
Antitumor immunity. The concept of immune surveillance. Characterization of tumor antigens. The mechanism of elimination of tumor cells under the action of cytotoxic lymphocytes and natural killers. Humoral type of immune response to tumor antigens, role in antitumor immunity. Escape mechanisms of tumors from immune surveillance.
transplantation immunity. Types of transplants. transplantation antigens. Conditions for the development of graft immune rejection reaction and its mechanisms. Ways to suppress the transplant reaction. Complications.
Analytical conclusion based on the results of the assessment of the immune status. Compliance with other laboratory tests.
Features of changes in the immune status in various immunopathological conditions: primary and secondary immunodeficiencies, organ-specific and organ-nonspecific autoimmune diseases, allergic diseases, tumors.
