УДК 330

РАСЧЕТ СЕБЕСТОИМОСТИ ПРОГРАММНОГО ПРОДУКТА

Кувайцев Александр Вячеславович
Димитровградский инженерно-технологический институт филиал национального исследовательского ядерного университета «МИФИ»
студент

Аннотация
Для того, чтобы определить эффективность от внедряемого электронного сборника по дисциплине «Теория вероятностей и математическая статистика», необходимо рассчитать затраты на его разработку и внедрение, то есть его себестоимость. Для этого произведем расчет трех показателя: затраты на содержание основных средств, затраты на оборудование, прочие расходы, связанные с разработкой программного продукта.

Ключевые слова: программный продукт, себестоимость, стоимость


CALCULATION SOFTWARE COST

Kuvaytsev Aleksandr Vyacheslavovich
Dimitrovgrad Engineering and Technological Institute of the National Research Nuclear University MEPHI
student

Abstract
In order to determine the effectiveness of the introduced electronic compendium on the subject "Theory of Probability and Mathematical Statistics", you need to calculate the cost of its development and implementation, ie its cost. To this end, a calculation of three indicators: the cost of maintaining fixed assets, equipment costs, and other costs associated with the development of a software product.

Keywords: cost, equipment cost, software


Рубрика: 08.00.00 ЭКОНОМИЧЕСКИЕ НАУКИ

Библиографическая ссылка на статью:
Кувайцев А.В. Calculation software cost // Современные научные исследования и инновации. 2016. № 10 [Электронный ресурс]. URL: http://web.snauka.ru/issues/2016/10/72768 (дата обращения: 23.11.2016).

The purpose of the electronic collection on the discipline “Theory of Probability and Mathematical Statistics” is to improve the effectiveness of teachers by automating test students’ knowledge of residual process.
During the development of the electronic manual following its advantages were identified:
- Low cost electronic collection;
- Simple interface;
- Knowledge of PC at the user level.
To determine the cost of the software necessary to carry out its calculation.
In order to determine the effectiveness of the introduced electronic collection on the discipline “Theory of Probability and Mathematical Statistics”, calculate the sum of the cost of its development and implementation, ie its cost. To do this, we calculate three indicators:
- The cost of maintaining fixed assets;
- Equipment costs;
- Other costs associated with the development of software product.
To calculate the cost of software product need to calculate the cost of maintaining fixed assets.
Energy costs are calculated on the basis of the cost of 1 kW / h and the amount of electricity consumed per month in carrying out this process. We calculate the capacity of the equipment shown in Table 1.

Table 1. Power equipment

Name of equipment Amount The power unit, kW Working hours Total power, kW
1 Computer system 1 0,3 100 30
2 Monitor 1 0,3 100 30
3 Printer 1 0,3 100 30
In total - - - 90

We find the energy costs (Sal), which are calculated according to the formula:

Sal = P * Z
P. – the total capacity of the equipment, kW;
Z – price of 1 kW / h (4.83 rub.).                                   (1)
Sal = 90 * 4.83 = 434.7 (rub.)                                       (2)
Considering the figures given in Table 2 to determine the cost of basic production assets.

Table 2. Statement equipment

Name of equipment Amount Initial cost, rub. The amount of overhead, rub.
1 Computer system

1

13000

13000

2 Monitor

1

5000

5000

3 Printer

1

4000

4000

In total

-

22000

22000

Depreciation of fixed assets is calculated in the past month:

A_m. = (C * To) / (12 * 100%), where                           (3)
C – the original value of fixed assets, rub.
For computers lifespan can range from 2 to 8 years, depending on the particular operation. For the computer on which the software was developed, depreciation in the year will be 33%.
On – the annual depreciation rate of 33%
Let the working days during the month will 22.Then an 8 hour working day possible equipment service life will be 176 hours, while the cost of 1 hour of the technique is given by:
A_m. = (33% * 22000) / (12 * 100%) = 605 (RUB.)  (4)
A_1h = A_m / 176                                                              (5)
A_1h – the cost of 1 hour of operation, together with the technique, rub.
A_1h = 605/176 = 3.43 (rub.)                                          (6)
Self A_1h = * Q                                                                    (7)
Q – amount of time spent on the implementation of the process, in this embodiment was 100 hours.
Sam = 3,43 * 100 = 343 (rub.)                                         (8)

In developing the electronic collection on the discipline “Theory of Probability and Mathematical Statistics”, in addition to the above costs, required investment of time to search for the information you need on the Internet. It has been downloaded 50 MB cost of which amounted to 200 rub. Buying disc, the cost of which amounted to 25 rub. Total other expenses amounted to 225 rub.
Calculate the cost of the electronic collection of the formula:
Sp.o. = Self + Sal + Ref                                                      (9)
Sp.o. = 343 + 434.7 + 225 = 1002.7 (RUR.)                 (10)
Cost of software is presented in Table 3.

Table 3. Cost price of software

Сost item Amount rub.
Costs for the maintenance of fixed assets 343
Energy costs 434,7
Other 225
In total 1002,7

Conclusion

As a result, the cost calculations of the electronic collection designed for the discipline “Theory of Probability and Mathematical Statistics” was 1002.7 rub.


References
  1. Gribov V.D. Business Economics / Edited by V.P. Gruzinova – M .: Finance and Statistics, 2006 – 336 p.
  2. Skliarenko V.K. Business Economics / V.M. Prudnikov, – M .: INFRA-M, 2008 – 528 p.
  3. Taburchak P.B. Business Economics – Rostov n / D: Phoenix 2002.


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