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**

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