Determination of ring routes of the smallest summary cost from two bases by method of dummy nodes and branches

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On determining total cost of ownership of a website for travel company

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Using the prefabricated corrugated metal structures for the construction of pedestrian tunnel

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Calculation software cost

Кувайцев Александр Вячеславович — Mon, 31 Oct 2016 13:42:23 +0000

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.

Comparative characteristics of PBU 5/01 “Accounting of inventories” and IFRS (IAS) 2 “Inventories”

Фатихова Гульфия Нафисовна — Wed, 22 Mar 2017 12:31:32 +0000

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Электронный научно-практический журнал «Современные научные исследования и инновации» » cost

Determination of ring routes of the smallest summary cost from two bases by method of dummy nodes and branches

On determining total cost of ownership of a website for travel company

Cost accounting and calculation of the cost of sunflower

The methodology for calculating the cost of production dairy cattle

Project design and implementation of information systems to incorporate advanced training of employees

Using the prefabricated corrugated metal structures for the construction of pedestrian tunnel

Calculation software cost

Comparative characteristics of PBU 5/01 “Accounting of inventories” and IFRS (IAS) 2 “Inventories”