When is outsourcing justified? Concepts of outsourcing process and outsourcing project Types of IT activities covered by outsourcing

Business management in modern conditions requires complex decisions to be made in real time. Tough competition forces managers to actively use all the technological potential available today, to attract more qualified labor force to innovate without delay.

The concept of outsourcing as a principle of a new management strategy was created in 1963 by the Electronic Data System (EDS) company, which still specializes in information technology outsourcing, or IT outsourcing. However, outsourcing became an object of scientific research only in the 1980s and 1990s. last century. It was from this moment that publications began to appear in which, using the construction of various models, economists and practitioners tried to find the optimal strategy for implementing outsourcing, as well as publications devoted to various aspects of using outsourcing in the company's activities. Today, outsourcing is as important as reengineering was in the 1990s. Ten years ago, this concept was rarely mentioned, and now outsourcing is as common as the main functions of companies - research and development, production and work with personnel.

It so happened that those activities that were considered secondary or peripheral were transferred to outsourcing. In the distant 1950s. outsourcing for a small firm was seen as an opportunity to get around many restrictions, and for a large company it was considered a sign of insufficiently well-organized business and even an indicator of financial distress.

Much has changed over time. Today, outsourcing is actively used by both large and small enterprises. Many business processes are outsourced (Fig. 1).

Rice. 1. Business processes,frontoutsourced

As the scope of outsourcing expands, the old ones are being replaced by modern concepts widely used by new generation leaders who already think in global categories. For them, outsourcing means maintaining a certain freedom of action in terms of a strategy for developing key areas, concentrating efforts, being organized, obtaining additional levers of influence, effectively assessing costs, and responding quickly to changing market conditions - that is, a progressive, modern, flexible approach. positive image outsourcing is also created by the business press, addressed to those who accept management decisions: there are regular publications about successful projects, as well as counter examples (about the inefficient conduct of business by literally "semi-paralyzed" firms with excessively bloated staff, whose leaders do not dare to reduce many unproductive divisions and abandon the performance of established routine functions). What progress in just a few decades! Outsourcing is really in vogue.

This process becomes cognitive. Firms are exploring the possibility of outsourcing in those functional units and in those areas of activity, which until now were considered as "untouchable". Examples include Human Resources, Procurement, Customer Relations, financial activity and audit, as well as warranty service.

In table. 1 presents the main advantages and disadvantages that are inherent in outsourcing as an element of management.

Table 1.Advantages and disadvantages of outsourcing

Advantages

disadvantages

1. Focus on the core business 2. Access to resources and funds that are not available (professional personnel, financial, information resources, production funds) 3. Reducing the cost of functions transferred to outsourcing 4. Reducing risks through collective investment 5. Quality improvement 6. No need to have mobilization assets available, invest in secondary areas of activity 7. The dependence on the subjective reasons for the suspension of business processes is minimized (employee illness, conflict) 8. Increasing labor productivity by focusing on the main areas and more efficient use of human labor 9. Since the amount of knowledge and qualifications of each specific specialist is limited, using outsourcing, you can attract "collective" intelligence 10. Using someone else's experience and "algorithms" for solving problems 11. Access to the latest technology

1. Loss of control over outsourced functions 2. Leakage of information 3. Decrease in quality due to dishonesty of the outsourcer 4. The emergence of dependence on a partner, especially if important functions or functions related to the circulation of funds have been transferred to him 5. Complication of logistics processes 6. Social tension and open resistance of personnel transferred to the side 7. Possibility of conspiracy of the service provider (contractor) with the employee of the customer company controlling him: prices are inflated, and the difference is divided in half (kickback!) 8. The profitability of a business operator depends on the degree of economic efficiency of the manufacturer 9. Threat of separation of management from business practice 10. Limiting opportunities for training and growth of their specialists 11. Use of obsolete technologies by the supplier, write-off of old fixed assets, etc.

Outsourcing as a phenomenon began to develop intensively only in the last decade. Companies, under persistent pressure from shareholders demanding revenue growth, turned out to be interested in reallocating resources and directing them to those areas where there was a shortage (or to strengthening “core competitive advantages”), as well as to solve strategic objectives facing the company. Such problems can be solved different ways including through outsourcing. Along with this, the development of communications and telecommunications (dissemination Email, cellular communication etc.) greatly simplified the execution and coordination of activities by different structural divisions of the company. When deciding whether to carry out certain functions on their own or use third-party organizations for this, as a rule, they first evaluate the economic effect. We note four main reasons for the economic nature of the transition to outsourcing (Fig. 2).

Rice. 2. Main reasons for switching to outsourcing

Cost reduction. As a rule, the effect of cost reduction is the main and sufficient condition for the transfer of part of the functions to a third-party organization. It is necessary to analyze the situation according to the most capacious costing items. This may concern both direct costs - the main production process, and indirect ones. To analyze and determine the feasibility of outsourcing certain functions that reduce costs, you can involve third-party organizations that specialize in strictly defined areas of activity, and also have a fairly large experience in practical work.

Converting Fixed Costs to Variables. There are two aspects of motivation. First, by using the ready-made infrastructure of another organization, overhead costs are reduced (the costs of maintaining the activities of their own departments are reduced, for example, the cost of capital construction and wages). Secondly, there is a redistribution of risks, some of which is transferred to the involved organization. Thus, outsourcing contracts stipulate that the payment for the work performed by the involved organization will depend on specific results. In addition, it is possible to minimize payments due to overfulfillment of sales volumes by the involved organization.

More efficient implementation of functions. Regardless of the range of services offered (maintenance of payroll accounts, development of local computer networks, Maintenance buildings, etc.) the third party will handle their area of ​​work more professionally. At the same time, the reduction in costs will be due not only to the influence of an increase in the volume of work performed, but also to the use of alternative approaches to organize such a process. It is known that specialization provides competence. At the same time, it is especially important that a highly qualified company can contribute to the professional growth of people with specific abilities, for example, the ability to compose advertising slogans. In particular, working on the orders of his clients (in this case, advertisers), such a specialist will actively develop in the field of his professional interests, finding application for his very specific knowledge in those areas that may be quite distantly related, for example, to promotional activities. Considering such moments advertising agency can simultaneously run an advertising campaign focused on the sale of computers, cars or clothing. As a result of a deep understanding of the mechanism of creation and impact of advertising on potential customers, such phrases are compiled that will not become just an empty phrase for potential customers, but will turn them into active buyers.

Another reason that contributes to the growth of the efficiency of activities when turning to outsourcing is a rational approach to solving the problem, implemented from the outside (gives the company a chance to revise its own methods of organizing work, that is, it implies a revision of the priorities and the order of their implementation from a zero starting point).

Release and reallocation of resources. In this case, there are also two aspects of motivation. The first of these is the redistribution of resources (working time, effort, fixed assets, space, cash, etc.) to achieve alternative goals that are most significant for the company at the moment. Freeing up resources so that they can be maneuvered to deal with more pressing or vital problems removes major barriers to success.

Recently, the business press is beginning to focus on yet another aspect. Often a situation arises when the company's management, knowing well how to organize work in their organization in order to obtain the desired results, is unable to overcome internal resistance. The interests of a company, especially a large one, are multifaceted and ambiguous, and that is why outsourcing is increasingly drawing attention to itself.

Despite the existing shortcomings, the concept of outsourcing makes it possible to increase the efficiency of activities under rapidly changing conditions, which is typical for the modern economy, with increasingly complex technological solutions and increasing quality requirements for both the production base and the competence of personnel, on the one hand, and the need to reduce costs for increasing the competitiveness of the enterprise - on the other.

Thus, outsourcing is a response to the requirements of maximum flexibility, adaptability to changing market conditions and a modern element of effective management.

The expediency of outsourcing: the use of outsourcing in the supply of a garment enterprise

In order to survive in the conditions of modern competition, enterprises must constantly adapt to the environment, monitor changes in the external environment, change (primarily in the direction in which they can best realize their capabilities), focus on those business processes that perform qualified. The change in the forms and methods of enterprise management pursues the goal of a fundamental rethinking and radical transformation of business processes in order to increase the efficiency of operations and the level of competitiveness.

As a result of the fact that the provider of outsourcing services is an organization specialized in the type of business under study, the quality of products increases, and management resources are concentrated by reducing the number of management objects.

However, before a final management decision is made on the transfer of the studied business to outsourcing, management needs to analyze the so-called reverse side of outsourcing, based on the criteria for not transferring the business to outsourcing.

Factors of refusal to transfer business to outsourcing

The main and main factor in refusing to use outsourcing is a potential monopoly on the part of a possible supplier of outsourcing services, since the performance of outsourcing functions by a monopolist can lead to an unreasonable and sharp increase in the price of outsourcing products or services.

The absence of reliable service providers in this business sector poses additional risks that should not be tolerated in the continuous business process of the organization.

A decrease in efficiency below the required level promises the organization a significant increase in the terms for the provision of services by an outsourcing company, which slows down the main production process.

The “Increase in costs” factor indicates the danger of a multiple increase in the cost of manufacturing your own products. However, in this case, you need to make an adjustment for the quality and the percentage of the cost of your own part and its market price.

In the presence of the above negative factors, the problem of cutting off non-core industries (businesses) can be solved, for example, with the help of foreign outsourcing companies. At the same time, a higher price of products will be compensated by greater competitiveness, a lower level of defects, and improved performance.

When transferring a business to outsourcing, an important and responsible step is the formation and signing of an outsourcing contract. For the successful implementation of outsourcing transactions, especially international ones, at the stage of developing and concluding a transfer agreement, it is necessary to carefully consider and take into account in the contract all key issues and problems of outsourcing.

Example

Consider the use of outsourcing in modern industrial enterprise LLC “Sewing Firm “Leader”” in Omsk (the company was founded in 2002).

Today the enterprise is known in many cities of Siberia, the Urals and Far East. Widely developed retail network in Omsk, there are company stores, whose main functions include the study and formation of consumer demand. The company is engaged in the production outerwear: men's, women's assortment, as well as clothes for schoolchildren.

In the activities of LLC “Sewing Firm “Leader”” a positive dynamics of results can be traced. At the same time, the company has problems:

one of the cost-effective components of the assortment is a school uniform, the seasonal demand for which requires an increase in output and sales of products in the third quarter, almost doubled. It is impractical to produce ahead of time and accumulate school uniforms due to distraction working capital in stocks of finished goods;

the use of production capacity for the year is slightly above 70%;

insufficient provision of raw materials in terms of completeness, rhythm, quality, which affects the volume of production and the efficiency of using production capacity, as well as expanding the range of products.

At present, supply is a significant problem for Lider Sewing Company LLC, which is caused by the supplier's inability to supply raw materials in the required configuration in small batches at the required time. Establishing logistics is an urgent need for an enterprise. The emerging problem with logistics, in particular, is caused by a wide range of products and bulk packaging (a set of materials in a package of garments), and in addition, the rapid change of the range, which, in turn, is replicated by the number of models, colors, structure of raw materials, etc. . P.

The enterprise is forced to work with more than 30 suppliers of raw materials and materials (at the same time, there are periodic failures in deliveries - both in completeness and in terms of timing), purchase large batches of raw materials, freezing their current assets (which are mostly borrowed) from three to six months. Since the company rents warehouses, the cost of storing raw materials increases, which negatively affects the final efficiency of the company.

In this situation, there is an urgent need for the leadership of LLC “Sewing Company “Leader”” to consider the issue of transferring the supply function to outsourcing, at least in terms of providing raw materials and materials for the production of school uniforms, since the output of these products makes up more than half of production volumes, products use the same demand, but unsatisfactory supply causes disruptions in the rhythm of production and the fulfillment of contractual obligations, which leads to both direct loss of profit and indirect penalties for underdelivery of finished products, freezing of funds in raw materials and materials. The freezing of funds is due to the fact that the production of school uniforms requires the supply of raw materials in the right configuration in small batches and at the right time, but suppliers offer supplies mainly in the amount of the annual need of the enterprise. At the same time, the enterprise is forced to conclude supply contracts with a large number of suppliers (from 5 to 10 for each type of component), which greatly complicates the coordination of the consistency of deliveries just in time and in the right configuration, leading to a constant increase in both the staff of the supply department and the number of tasks. personnel to ensure timely deliveries.

Supply functions at the enterprise are performed by four people. The bulk of their working time is spent on searching for and coordinating the actions of numerous suppliers of raw materials and materials. But in modern conditions to achieve the best option supply is almost impossible, since each supplier specializes in a specific range of raw materials.

In addition to time costs, the enterprise has high costs for numerous business trips, payment for long-distance and mobile calls, the Internet, etc.

At present, the direct costs and indirect losses for the organization of the supply function have been calculated as accurately as possible. During this stage, the following types of costs were identified:

· managers' salaries. Four managers are involved in the supply, the average salary of each is 15 thousand rubles;

· insurance premiums - 26,4 %;

· payments social character. The annual amount of social payments is 10 thousand rubles. per manager;

· rent of working space. The company rents office space at a price of 500 rubles. per month for 1 m 2; area per one workplace is 4 m 2; total leasable area for four managers - 16 m 2 ;

· computers. The price of one computer is 25 thousand rubles; all four managers are provided with personal computers;

· software. The price of the software package for the supply department is 7 thousand rubles. on one computer;

· long distance negotiations. According to the reporting, the payment for the negotiations of the supply department is 36 thousand rubles. in year;

· Internet. According to reporting. the costs of the supply department for the Internet are 38 thousand rubles. in year;

· travel expenses. According to the reporting, travel expenses supply departments amount to 132 thousand rubles. in year;

· mobile connection. According to the reports, the expenses of the supply department for mobile communications amount to 27 thousand rubles. in year;

· study, seminars. Purchasing department managers undergo advanced training once every two years. Tuition fees from leaves 8 thousand rubles. per manager;

· stationery. According to the report, the cost of stationery supply departments amount to 16 thousand rubles. in year;

· depreciation of fixed assets. Depreciation deductions for fixed assets used in the supply department (tables, chairs, filing cabinets, etc.) amount to 12 thousand rubles. in year;

· promotion. The annual cost of activities to promote products is 60 thousand rubles.

The total amount of annual costs for organizing the supply process by type is presented in Table. 2.

Table 2. Annual costs for the organization of supply

Costs by type	Amount, thousand rubles
Managers salary
Insurance premiums
Social payments
Renting work space
Computers
Software
Long distance negotiations
Internet
Travel expenses
mobile connection
Study, seminars
Stationery
Depreciation of fixed assets
Promotion

The following types of losses were identified as indirect at the enterprise:

lost profit due to non-fulfillment of the production plan. According to reporting data, every year due to downtime of the enterprise due to untimely delivery or incomplete delivery, the plan is underfulfilled by 15%. Last year, such losses amounted to 147 thousand rubles;

penalties for underdelivery of finished products. In the reporting year, fines paid for underdelivery of finished products due to downtime of the enterprise due to unsatisfactory supply amounted to 210 thousand rubles;

bank interest for the use of borrowed funds. The amount of funds used to repay a bank loan taken to replenish working capital frozen in stocks (forced purchase of a large batch of raw materials and materials) amounted to 132 thousand rubles.

Indirect annual losses due to unsatisfactory supply are presented in Table. 3.

Table 3. Indirect annual losses due to unsatisfactory supply

The total cost of organizing the supply function amounted to 1511 thousand rubles. But since the transfer of supplies is calculated only in the part of the school uniform (two managers), in order to calculate the feasibility of transferring this function to outsourcing, the costs of organizing the supply in the amount of 756 thousand rubles were taken into account. Taking into account indirect losses, the total amount of costs accepted for calculation amounted to 1245 thousand rubles.

The next step was to determine the cost of outsourcer services in the market.

The analysis made it possible to determine the preliminary cost of the services of possible outsourcers. On the market, their services were determined by a rate ranging from 5 to 10% of the transaction amount under a contract for the supply of materials. Since the annual need for raw materials and materials for school uniforms is 5850 thousand rubles, the services of an outsourcer could range from 292 thousand rubles. up to 585 thousand rubles. At this stage, the costs for the delivery of services were taken equal to the transport costs of the current period, therefore, they were not taken into account in the calculation of the overall economic effect.

A preliminary calculation of the overall economic effect in this case was carried out at the maximum cost of services - 10%, that is, 585 thousand rubles. Under these initial conditions, the preliminary economic effect amounted to 660 thousand rubles. (1245 thousand rubles - 585 thousand rubles).

The preliminary calculation made showed a positive overall economic effect in the amount of 660 thousand rubles. At the same time, the company was able to release two supply service specialists and reduce the number of types of work performed by the remaining employees.

Thus, we can say that the introduction of outsourcing in LLC “Sewing Firm “Leader”” made it possible to concentrate management resources on the core business by reducing the number of management objects, freeing up enterprise resources, while improving the quality of both the supply function and efficiency. activity in general.

A. N. Romanova,
Assoc. GOU VPO "RosZITLP", Ph.D. economy Sciences

and strategic positioning
The strategic rationale for an outsourcing project is the starting point in making an outsourcing decision. This process consists of several steps:

• goal analysis;
• analysis of competition and strategic positioning of the organization;
• formation of a strategic vision for the future of the organization;
• making decisions about the possibility of outsourcing for individual components of the business.

In addition to the fundamental readiness of the organization's management to consider outsourcing as an alternative to the traditional path of development, it is necessary to select and agree on individual
strategic goals that will be achieved as a result of the implementation of the outsourcing project. In addition to improving the efficiency of the organization (which in the short term is expressed in effective management costs), the use of outsourcing is designed to bring the organization more in line with market requirements, which is reflected by a set of goals combined in a model for making a strategic decision on the need for outsourcing (Fig. 3.2).

There are production, cost and social goals:

• production targets are determined by customer needs. These include, for example, achieving a certain quality in product development, production and logistics; selection of a reliable supplier and innovative ability, as well as reducing and changing the structure of production costs;
• cost goals are expressed in achieving the optimal quantitative result (for example, increasing the level of profitability, profitability, financial stability and share price) for a certain period;
• social goals include environmental requirements for the product, service, social security of employees (preservation of jobs).

The possible achievement of these goals as a result of the implementation of an outsourcing project for a particular organization suggests the need to use outsourcing. The subsequent analysis of the achievement of these goals will be the first step in evaluating the effectiveness and efficiency of outsourcing.
To avoid conflicting assessments of the effectiveness of the decision to outsource individual functions or business processes, already at the first stage of selecting goals, their priority should be determined for various objects of profit (the main activity of the organization - the production of products or services or other activities). For example, achieving production goals (reducing and changing the structure of costs associated with the core activities of the organization) is in some cases much more important than maintaining control over the activities of individual units or preserving non-core assets and jobs.
The analysis of competition at the first stage of an outsourcing project is based on a comparison of qualitative and quantitative indicators that reflect the competitive position of the organization with similar indicators of competitors. Such analysis should become a permanent element of management.
To assess the competitiveness of an organization, it is advisable to use the following groups of indicators (Fig. 3.3).
The goal of an outsourcing project is to use external resources in such a way that the technologies and know-how presented on the market and proven themselves can be used with the greatest benefit to increase the efficiency of the organization and its competitiveness. The result of the practical implementation of an outsourcing project should be to build a value chain in such a way that all components of internal business processes are provided with strategically important resources of the organization itself or its outsourcing partners: from identifying customer needs to meeting these needs (Fig. 3.4).
To determine the possibility of outsourcing individual components of the value chain, it is important to formulate your strategic position. The strategic justification for an outsourcing project is to implement the six principles of strategic positioning according to Michael Porter.

Competitiveness of products/services:

• quality
• pre-sales and after-sales service
• socio-psychological

Organization image:

• market positions
• identity (including brand)
• perception by target markets
• information openness

Sales opportunities:

• own distribution network
• efficient use of the distribution network

Organizational and technical perfection of production and management:

• organization of production
• management organization
• security protection

The financial condition of the organization:

• solvency
• financial stability
• profitability
• efficiency of use financial resources
• cost indicators

Rice. 3.3. The composition of indicators characterizing the competitiveness of the organization
Definition
needs

These are the principles that a company must follow in order to win and maintain a strong strategic position for a long time.
First, you need to correctly define the goal. You should strive for the highest long-term return on investment. Economic value can only be created by carefully considering a company's profitability strategy, i.e. when buyers are willing to pay for a product or service a price that would exceed the cost of its production. The pursuit of turnover or market share (it is understood that profit will follow them) turns out, as a rule, to be a very mediocre strategy. A blind desire to please investors also leads to the same result.
Secondly, an important part of the company's strategy is the formulation of the way to create value, i.e. a unique set of consumer benefits that a company provides that competitors cannot offer. Thus, strategy is not about finding the best way to compete at all times, or the way to please everyone. The strategy defines the forms of competition in which a certain category of consumers receives certain benefits in a certain area.
Third, the strategy must be reflected in the unique value chain. To win sustainable competitive advantage, the company must conduct operations that are different from competitors or conduct the same operations in a different way. The company should define its approaches to internal business processes, and specifically to production, logistics, service, marketing, personnel management and other functions in accordance with its mode of value creation. If a company starts blindly adopting best practices, it will very soon be doing everything in the same way as competitors, and it will become much more difficult for it to achieve a competitive advantage.
Fourth, the strategy must be based on choosing from a range of alternatives. A company must forego some operations, services, and product features in order to achieve uniqueness in everything else. It is this choice—in products and the value chain—that truly sets the company apart from the competition. If the changes are not related to alternative choice, competitors can easily copy
them, since they don't have to sacrifice their strategic positioning to do so. A company that tries to please everyone has almost no chance of gaining a competitive advantage.
Fifth, the strategy determines how various aspects of the company's activities fit together. When developing a product, for example, you need to take into account the peculiarities of the production process, and at each of these stages you should think

1. how to facilitate subsequent customer service. Process alignment not only improves competitive advantage, it also makes it harder to copy strategy. Copying some operations or characteristics of the product is quite simple, duplicating the entire model is much more difficult.

Finally, the strategy presupposes the sequence of the company's development. You need to determine the direction in which the company will move, and stick to it even when for this you have to sacrifice individual opportunities. Otherwise, it will be difficult for the company to acquire unique skills and build strong relationships with consumers. Constant "corporate renewal" in this way is a sign of weak strategic thinking and a sure way to vegetate. Continuous improvements are necessary, but they must be in line with the company's strategic direction.
The analysis of these principles confirms once again that the organization should give up some operations, services and product features in order to achieve uniqueness in everything.
The strategic vision of the future of the organization is the first step towards restructuring the business system, "cutting off" its unnecessary elements to increase flexibility and adaptability in a highly competitive environment.
What tools are the basis for making a decision on "cutting off the excess" in the company's activities? According to D. Khlebnikov's suggestion, two main aspects should be taken into account. The first is portfolio analysis, the basis for such an analysis is the BCG matrix, in which the company's products or services are considered from the point of view of their investment.
noah attractiveness. Portfolio analysis is good primarily for functionally flexible, “multi-product” companies. For those companies that are strictly tied to the available technologies and production capacities, not products and services, but individual elements of the business (competencies, individual technological redistributions, just departments, functions, activities, etc.) should be analyzed and evaluated from the point of view of strategic importance. .P.). In this case, the well-known “outsourcing matrix” is used (Fig. 3.5). The proposed analysis provides 9 fields that help develop a strategic management decision on any aspect of the enterprise, regardless of the company's business portfolio.
strategic
Compared to the market
importance
High
Medium
Low
Worse
Also
Better
Rice. 3.5. Outsourcing Matrix: Business Development Suggestions
Possible results of the analysis and proposal: an alliance with a supplier (provider) with the necessary competencies based on long-term agreements (field 1);

• development of own competencies, their full protection and retention of specialists - carriers of competencies in the company (field 2);
• maximum efforts to develop the company's intangible assets, including intellectual capital (field 3);
• acquisition of specialists and technologies necessary for business "on the side" (field 4);
• retention of own specialists and development of own competencies (field 5) for further possible diversification (field 6);
• liquidation of non-functional (field 7) or non-priority (field 8) types of activities together with their carriers (dismissal of personnel) with the acquisition of all necessary functions "on the side";
• allocation of own non-core competencies into a separate business with its subsequent sale (field 9).

These options open wide scope for adoption
strategic decisions that can change the face of the company in the very near future. The experience of most companies - world leaders in their industry, building a business strategy on the use of outsourcing, harmoniously "fits" into this matrix.
However, the same practical experience suggests that it is not so simple. How objective and justified is the assessment of development opportunities individual directions company's performance "compared to the market"? External environment business is extremely fluid, and the pace of technological progress over the past 10 years is convincing evidence that it is very difficult to assess strategic priorities, unless it is about obviously obsolete or unpromising technologies. Perhaps this is why many successful companies are slow to make decisions about outsourcing. In this regard, outsourcing is considered as a forced measure, a synonym for reducing business, when all efforts are directed not at the development of strategic competencies, but at the reduction of non-core assets in order to “hold” the main indicators of business activity, primarily financial ones. According to IDC analysts, in the United States, where outsourcing services, in particular /G-outsourcing, have received the most
distribution, large contracts for /G-outsourcing were concluded exclusively by corporations in a difficult financial situation. Outsourcing as part of the anti-crisis downsizing program in this case brings a short-term positive effect - the value of shares grows.
In addition, an obstacle to the immediate "implementation" of a simple scheme for making strategically important decisions for the company based on the "outsourcing matrix" is the lack of data on possible providers or outsourcers capable of taking over the implementation of activities excluded from the company's activities. It is not enough to identify elements of the business that are strategically inferior to the market. It is necessary to make competent comparative analysis and assessing the possibility of developing these elements within your company or the possibility and cost of acquiring the services of a potential outsourcer. There is often too little information or tools at the disposal of company management for such an analysis. The purpose of outsourcing has been and remains to reduce costs while maintaining the quality of the product or service. As practice shows, the main problem of unsuccessful outsourcing projects is precisely that this goal has not been achieved. Evaluation of all the "pros" and "cons" of outsourcing will also take into account the experience of already implemented outsourcing projects, both successful and not.

The transfer by an organization of certain processes or functions for maintenance to another enterprise, or outsourcing, is not uncommon today. However, a company using such services will certainly arouse interest among the tax authorities.

The fundamental criterion for the validity of the tax benefit is enshrined in the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 N 53. The signs that distinguish an unjustified tax benefit from a justified one are mutually exclusive. A tax benefit may be recognized as unreasonable if:

For tax purposes, transactions are taken into account that are not in accordance with their actual economic meaning. In this regard, the tax authority was granted the right to reclassify the transaction, as well as the status and nature of the activity of this taxpayer;

It was received by the taxpayer out of connection with the implementation of real entrepreneurial or other economic activities, in other words, there is no reality of business transactions;

Transactions that are not due to reasonable economic or other reasons (business purposes) are taken into account, that is, there is no business purpose.

In particular, it is unreasonable to reduce the income tax base and apply VAT deductions when a company “draws” fictitious marketing and consulting services and receives them from one-day firms, Oleg Moskvitin, an expert at the GARANT Legal Consulting Service, cites an example. "If the court finds that main goal pursued by the taxpayer was the derivation of income solely or predominantly from the tax benefit in the absence of an intention to exercise real economic activity, recognition of the validity of its receipt may be denied," he explains.

risk factor

The resolution of the Presidium of the Supreme Arbitration Court dated December 9, 2008 N 9520/08 states that "the business goal in entrepreneurial activity can be achieved both by making one civil law transaction, and as a result of making several transactions. At the same time, the lack of a positive economic result from the implementation of business transaction in itself does not indicate the desire of the taxpayer to obtain an unjustified tax benefit. "Thus, the validity or unjustification of a tax benefit is an estimated concept and must be established in each separate case, based on the actual circumstances, Galina Akchurina, head of the tax disputes practice at FBK-Pravo, is sure.

Let's try to figure out under what conditions outsourcing can be recognized as justified from the standpoint of tax legislation, and under what conditions it can not. So, outsourcing relations should be real and pursue not only the goal of releasing the outsourcing customer from paying UST and pension contributions. “This means that, as a general rule, it will not be justified when transferring employees to a controlled company or when recruiting personnel to a “pocket” company with the subsequent involvement of employees to work at the main enterprise,” notes Oleg Moskvitin.

However, options are possible. For example, an enterprise has established an outsourcing company that provides services to an unlimited number of people. Some employees decided to go to work in this firm. In the future, the company needed certain specialists, and they were provided by a subsidiary. Quite a life situation, which does not in itself testify to the fictitious relationship, although it has a chance to attract the attention of inspectors.

"Concerning general principles, then both when hiring personnel from friendly organizations, and from completely outside companies, you need to remember the presence business purpose this operation. Justification of the goal should be taken care of in advance, - advises Oleg Moskvitin. - For example, you "lease" staff from an outsourcer because it is cheaper. The partner himself supplies the personnel with working tools, uniforms, etc. The rules of your collective agreements do not apply to external personnel, so they do not have to pay for medical insurance, vouchers to sanatoriums and pioneer camps. Finally, the services of an outsourcer, for all their non-gratuitousness, allow you to save on payments recruitment agencies. Or it can be even simpler - you need employees of this profile temporarily or irregularly, sometimes the need for them is simply difficult to predict. Here the outsourcer always helps you out, "hands over" as many personnel as you need and when you need. "This situation is considered in the decisions of the Arbitration Court of St. Petersburg and Leningrad region dated September 20, 2007 N A56-25361 / 2007 and dated June 26, 2007 N A56-11889 / 2007.

The calculation takes into account the minimization of management and organizational costs, including the absence of the need for accounting for wages, personnel records, as well as protecting the interests of the entrepreneur by including in the contract the conditions for full compensation by the outsourcer of possible losses (Resolution of the FAS VSO dated January 14, 2009 N A33-6405 / 2008-Ф02-6836 / 2008).

Under suspicion

A company that uses outsourcing will immediately be "taken on paper" by the tax authorities. "As for "unsuspicious" outsourcing, there is no such thing. The very word "outsourcing" in the company's documents makes inspectors wary. And in some cases - not in vain, "says Oleg Moskvitin.

With regard to outsourcing operations, tax authorities are most often interested in "the presence of a business purpose." To find out what is the business purpose of entering into an outsourcing contract, it is necessary to answer the question: why did the taxpayer need outsourcing? "Most often, in practice, companies, when entering into an outsourcing agreement, want to save themselves from solving daily personnel issues, such as: recruitment, adaptation and maintenance of personnel documentation, accounting for settlements with personnel, permission labor disputes, labor protection and much more. Such motives, which served as the reason for concluding an outsourcing agreement, are the business purpose of outsourcing," says Galina Akchurina.

Evidence that justifies the existence of a business purpose can serve as:

information about the absence of a personnel service in the state of the taxpayer or a reduction in the quantitative composition of such a service in terms of outsourcing workers;

information on the reduction in the number of employees of the accounting department due to the conclusion of an outsourcing agreement;

economic justification for concluding an outsourcing agreement, from which it is clear how the conclusion of an outsourcing agreement affected business processes (compare the obtained indicators with the indicators before the conclusion of an outsourcing agreement, etc.).

A number of companies enter into outsourcing agreements in the process of business restructuring. Outsourcing for these companies is an integral part of the restructuring program, which, in turn, will be additional evidence of a business purpose.

Try to justify!

IN judicial practice on this issue, an important role was played by the decision of the presidium of the Supreme Arbitration Court of the Russian Federation of February 25, 2009 N 12418/08. "It testifies to the consistent formation by the court of a practice aimed at preventing tax evasion through fictitious transactions with the sole purpose of reducing taxation," believes Galina Akchurina. "The ruling will certainly cause increased attention of the tax authorities to outsourcing agreements" .

However, such transactions are already under increased control by the tax authorities. Companies that formally created outsourcing firms to save on UST, in such a situation, will have to pay the saved taxes, as well as penalties and fines, to the budget. However, for those organizations whose outsourcing transactions were of a real nature, even if such organizations are interdependent, this decision of the Supreme Arbitration Court does not contain a serious threat. "In itself, the economic feasibility and legitimacy of outsourcing is not questioned by anyone. However, it is advisable for organizations to stock up on documents indicating the presence of real economic goals for creating an outsourcing company," recommends Galina Akchurina.

The Supreme Arbitration Court of the Russian Federation also formulated one rule that is fundamental for taxpayers. “The arrears of the outsourcing customer for UST and pension contributions are calculated taking into account the pension contributions paid by the outsourcers. It seems to be an obvious requirement, but the courts and the inspection did not comply with it in this case. Now even the exposed “evaders” will not pay too much,” says Oleg Moskvitin.

The preliminary business case for an outsourcing project involves evaluating the cost of producing a product or service in-house versus the cost of acquiring (quantifying the make-or-buy decision). In practice, to estimate own costs, the method of calculating costs by processes is increasingly used, since it is this method that makes it possible to accurately calculate the actual costs for each individual process. At the same time, it is necessary that only those costs that can be avoided with a successful outsourcing project are taken into account. For example, equipment costs are taken into account only if they disappear during outsourcing (equipment shutdown, sale or disposal). Opportunity costs (i.e., opportunity costs), which are the costs or production assets of an enterprise associated with its own production and released during outsourcing, must also be considered; as a result, they can be applied to the development of other core activities of the organization. It is also necessary to find out if the organization will not have additional costs after the transfer of functions or business processes to an outsourcer.

When calculating process costs, only those cost components that can be reduced through outsourcing should be taken into account:

• personnel costs;
• costs for production area;
• inventory holding costs;
• the cost of means of production;
• costs of auxiliary means of production;
• management costs.

If the ratio

Acquisition costs > ’

then in this case, you should prefer the purchase of outsourcer services.

If the ratio

Own production costs

Acquisition costs

then the implementation of the business process on its own is preferable, since transferring it external organization will not bring benefits in terms of cost reduction.

Of course, such a comparison of costs at the stage of making a decision “make or buy?” is preliminary, since information about the actual costs and costs associated with the purchase of outsourcer services will be obtained only during the analysis commercial offers potential partners.

The costs associated with own production or the purchase of outsourcer products/services can also be compared using the diagram shown in fig. 3.11.

Own Outsourcing

production

Rice. 3.11. Comparison of the cost of outsourcing services with the cost of own production

This should take into account the so-called implicit costs (for example, the cost of delivering the outsourcer's products to the customer or additional costs associated with providing the necessary working conditions for the outsourcer), which increase the actual cost of the service compared to the market price. It should also be remembered about the change in the ratio of fixed and variable costs of the customer organization when turning to outsourcing.

Placement of production in third-party organizations contributes to the simplification internal processes planning and management due to a decrease in the share of production. As a rule, the costs of planning, management and control processes are reduced, the need for capital investment in resources that are related to fixed costs is also reduced. At the same time, costs increase due to an increase in the number of transactions with external suppliers, which include a description of additional processes in conjunction with the study of the supplier market, supplier selection, evaluation, production location, method of delivery, transportation, control and storage of materials. This is fundamentally important for those organizations that provide services, as well as when any process, such as warehousing, is completely excluded from the business process of the enterprise. Thus, it is not possible to define in general terms the clear benefits of in-house production or the benefits of third-party services without precise information. First, a third-party organization must provide a clear description of the business process, assess the influencing factors.

In addition, the choice of the form of organization of interaction with a partner and a specific outsourcer is based not only on data on possible costs, but also on other criteria. It is necessary to take into account the reasons that prompted the decision to use outsourcing. Unlike conventional supply, the provision of outsourcing services involves not only the organization's access to cheaper and better products/services. The main thing that makes outsourcing attractive for the client is the possibility of using new technologies. The use of the labor of highly qualified specialists and the use of know-how, the development of which on their own to achieve the required level of competencies would require significant costs, including time, constitutes the main group of non-price factors that determine the reasons for turning to outsourcing, as shown in Fig. 3.8.

The process of organizing the transition to IT outsourcing requires careful preparation and consists of a number of stages, the duration of which for different enterprises may be different.

The main stages of the process of transition to IT outsourcing are:

1. Rationale for making a decision on IT outsourcing (strategic and economic).
2. Select one or more service providers.
3. Carrying out pre-contract work and conclusion of a contract.
4. Transition period.
5. Contract execution management.
6. Extension or termination of the contract.

8.3.1. Rationale for outsourcing decision

Decision-making about the possibility of IT outsourcing is based on the ability to achieve the organization's business goals and solve existing problems as a result of the transition to IT outsourcing.

At this stage, a sourcing strategy should be developed 1 Sourcing strategy - planning ways to organize a business, based on determining the optimal combination of the use of internal resources of the enterprise and the resources of external suppliers. enterprise, which determines which tasks, services, functions and to what extent should be outsourced, and which should be developed within the enterprise.

The goal of a sourcing strategy is to ensure that the IT resources and IT services that best meet the needs of the organization are sustainably delivered to the business. The approach chosen can be reflected in the Sourcing Strategies document or in the relevant section of the overall IT strategy.

Various techniques can be used to justify the expediency of transferring IT functions to outsourcing.

One of the tools for analyzing internal processes is the BCG matrix (English Boston Consulting Group, BCG), used in various interpretations. For example, Gartner proposes to evaluate IT functions in terms of the "degree of internal efficiency - importance for business" matrix and outsource those functions that are inefficiently implemented on their own, and their importance for the business is low. In practice, the outsourcing matrix proposed by the consultant D. V. Khlebnikov is also used.

IT consultants use a methodology in which the basis for the transfer of IT functions to outsourcing is a multi-criteria peer review. When using this approach, a set of criteria is defined and for each criterion its description is given, the possible values ​​of the criterion, the method of assessment and the impact of the obtained assessments on the transfer of IT functions to outsourcing.

It is not enough to identify the elements that strategically lose out with the market, it is necessary to analyze the possibility of their development within the company, explore market opportunities, determine your own costs for the provision of IT services and support of IT functions, and evaluate the economic feasibility of acquiring services from a potential outsourcer.

The criteria for evaluating the economic feasibility of outsourcing IT functions are often taken to reduce the cost of performing IT functions or improve quality while maintaining a constant level of costs. However, for a full-fledged analysis, it is not enough to compare your own costs for the implementation of IT functions with the costs of acquiring the corresponding services from an outsourcer. It is also necessary to analyze the current losses from operational risks arising from the implementation of the IT function in-house, and compare them with the losses that may arise from the risks associated with the transition to IT outsourcing. When conducting valuation They should be divided into two groups of risks: risks that affect the adoption of a positive decision to move to IT outsourcing, and risks that affect the adoption of a negative decision to move to IT outsourcing. The transition to IT outsourcing transforms individual risks of the transferred function (insufficient quality, errors in the service, non-provision of services, departure or illness of IT specialists, etc.) into standard risks of service provider management, which in a positive way affects the decision to move to IT outsourcing. These risks are fully transferred to the outsourcer, which, upon the occurrence of a risky event, carries out procedures to eliminate the consequences and pay fines in accordance with the terms of the outsourcing contract. In turn, the risks associated with the leakage of confidential information, loss of qualifications, emergence of dependence on an outsourcer, damage to the image, affect the decision to switch to IT outsourcing in a negative way.

Conducting an assessment of the economic feasibility of transferring IT functions to outsourcing at this stage is preliminary, because information on the actual costs associated with the purchase of services from an outsourcer will be obtained in the process of analyzing the commercial proposals of potential partners at the next stage.

It should be noted that making a strategic justification for the transition to IT outsourcing is extremely important, since making a decision only on the basis of cost reduction is one of the most common reasons for early termination of an outsourcing contract.

A positive decision on outsourcing is made when the following conditions are met:

• recognition of a business function as a non-core function, and its transfer to outsourcing - not risky for the company;
• exhaustion of all opportunities to improve the efficiency of this business function within the company;
• existence of a competitive market for similar services;
• confidence that when using outsourcing, the cost of this function will be cheaper, and the quality will be higher.

An unequivocal answer to the question of which functions should be performed by the IT department of the enterprise, and which should be outsourced, cannot be given, since the decision depends on the industry specifics, the complexity and uniqueness of the enterprise's business processes, the interests of business owners, shareholders, top managers. Every enterprise requires careful analysis and detailed justification of the outsourcing decision.

As a rule, standard (typical) services are transferred for outsourcing in terms of their organization and provision and do not contain confidential information.

For tasks, services and functions selected for transfer, critical success factors (CSFs) and criteria for their evaluation should be identified that can help in the selection of a service provider. It is proposed to distinguish 3 categories of CFU and criteria: commercial, technical and organizational.

In addition, before proceeding to the next stage, the enterprise needs to document the current state of IT, the results of which will be used to prepare requirements for the service provider, in the development of the contract and in the process of negotiating with bidders. The possible range of description includes the following directions:

• current state of IT ( IT infrastructure, IT services and management processes, actual IT costs);
• IT budget and plans;
• reference materials, documentation;
• office equipment;
• condition of assets;
• IT staff;
• IT staff management;
• status of payments;
• software licenses and agreements;
• other licenses and agreements;
• intellectual property;
• confidential agreements;
• insurance;
• other.

8.3.2. Methodology for assessing the economic feasibility of using IT - outsourcing

8.3.2.1. Economic indicators IT outsourcing

Economic feasibility of transferring non-core functions and processes for the company to this moment already proven. The specificity remains in which company and what functions it is advisable to outsource, but for outsourcing in the IT field there is a variety of types of outsourcing. Common types of IT outsourcing services:

• remote support for users and IT infrastructure (with visits to the customer's premises)
• remote administration of IT systems
• rental of space and/or equipment (racks, racks, servers, etc.)
• application hosting, etc.

The first two items in this list are services that are most often provided at the customer's premises. The last two are on the territory of the service provider and on the basis of a commercial data processing center (DPC). Data center services are becoming more and more in demand due to economic reasons.

The impact of IT on business is constantly increasing. For many companies, it is already difficult enough to separate the core business from IT, they are so closely interconnected. In such a situation, the cost of IT failure reaches exorbitant heights (sometimes up to the loss of business) and the reliability of IT services comes to the fore.

Along with the increase in the degree of influence, the complexity of IT systems also grows. Now IT systems are a complex consisting of thousands and tens of thousands of elements (configuration units), for the smooth operation of which an equally complex engineering infrastructure is required. The ever-increasing complexity of IT systems and their operating environment has led to the emergence of IT outsourcing services based on commercial data centers.

Requirements for high reliability of IT systems put forward by modern business, subject to the conditions of economic feasibility, only large companies can independently provide.

The following conditions are required for the operation of IT systems:

• engineering preparation of the premises
• power supply system
• air conditioning and refrigeration system
• security system (including fire)
• telecommunications system.

The higher the requirements for the reliability of IT systems, the more complex and, accordingly, expensive the supporting systems must be. The cost of organizing an operational environment that provides high reliability will only be worthwhile at a certain scale (ie, with a certain useful area of ​​​​the data center). A small number of companies need such scale, but many need the conditions of reliability.

The emergence of commercial data centers in the IT outsourcing market can be called an industrial revolution. Services previously provided by subsistence farming companies themselves (very poor quality in the vast majority of companies) are being provided by specialized service providers with a solid infrastructure and highly professional staff. Thanks to commercial data centers, companies for which IT services are core business support can receive services based on highly reliable IT systems at a much lower cost to themselves.

The benefits of using commercial data center services come from economies of scale. The production of services in a volume that is not economically feasible due to excessive costs for one company becomes profitable and profitable business when many customers use these services.

For specific company economic effects from the use of commercial data center services will take place only on the condition that the TCO of self-produced IT services will be greater than the cost of the contract with the service provider.

Due to the low level management accounting the economic effects of IT outsourcing based on commercial data centers for many companies are highly questionable. Many companies do not present a true picture of their IT spending. We are talking not only (and not so much) about direct costs, but about indirect ones, especially the cost of downtime of IT systems for business. Not all companies can realistically assess the cost of downtime, and therefore formulate adequate requirements for the level of reliability of the IT services they need.

The issue of estimating the cost of downtime is rather complicated methodologically. Due to the low degree of standardization of business processes of companies, it is impossible to offer a sufficiently detailed (and adequate) unified methodology for assessing the cost of downtime. Differences in business processes lead to the fact that the more universal the proposed methodology is, the less specific and clear the information contained in it will be. guidelines.

The way out in such a situation can be either ordering a project for the assessment of TCO in a specialized consulting firm, or focusing on some average estimates, taking into account the parameters of the company.

In addition to saving on the cost of IT services with a high level of reliability, in the case of using IT outsourcing based on a commercial data center, the company receives a reputation improvement effect that is difficult to quantify in monetary terms. The reliability of business processes determines the reliability of the company as a business partner and / or supplier, which is highly valued in a highly competitive environment.

With an adequate assessment of the required level of reliability of IT services, the calculation of TCO for making a decision on the transition to IT outsourcing based on a commercial data center is methodically greatly simplified. The main task is to assess the capital and operating costs that a company incurs (or will incur) in the independent production of IT services with an appropriate level of reliability.

To build predictive cost estimates for the independent production of IT services with the required level of reliability, a model is needed that displays the relationship between reliability and the parameters of the operational environment, taking into account the required volume of services (the size of the usable area of ​​the server room).

The TIA-942 standard describes the requirements for the engineering infrastructure of a data center in accordance with the required level of reliability and is currently the de facto standard in the industry. The standard clearly describes the components of the operating environment and the necessary parameters of supporting systems. The model for linking the level of reliability with the necessary operating conditions will be built on the basis of this standard.

The difficulty in building a cost estimation model based on the model of the relationship between the required level of reliability and the parameters of the operating environment lies in the fact that the cost functions of providing the required parameters are non-linear due to the limitations of the technologies existing today (electricity supply, cooling supply, etc.). In addition, it is possible to achieve the same parameters of the operating environment using various technologies and, accordingly, at different costs.

8.3.2.2. Formation of requirements for the methodology for assessing TCO for a commercial data center

For management purposes, TCO must be assessed in terms of IT services and IT solutions. The calculation of TCO in the context of services will provide data for cost management and profitability analysis (both for the whole service and for individual customers ordering a range of services). The calculation of TCO in the context of IT solutions will provide data for managing the infrastructure of the data center from an economic point of view. The main services of the data center at the moment are the rental of equipment and space in the server room, so the most valuable assets of the data center are the elements of engineering infrastructure that provide the necessary parameters of ventilation, power supply, access to the server room, etc. These assets have a long life and have only completed part of that life so far. For these reasons, the assessment of TCO in the context of IT solutions has a lower priority than the assessment of TCO in the context of data center services.

To solve the problems of promoting data center services in the IT outsourcing market, it is necessary to evaluate the TCO in the context of IT services. In order to promote the TCO model of data center services on the market, it should be supplemented with a model of customer costs for the independent implementation of similar services. Methodological guidelines are also needed, guided by which, the client will be able to evaluate their costs and compare them with the cost of services provided by a commercial data center.

To evaluate the TCO, it is necessary to determine all components of the costs of services, determine the total costs of the data center and, using transparent and adequate mechanisms, allocate these costs to the corresponding services. The methodology should contain a list of cost items included in the TCO of each service, their grouping according to the TCO model (direct and indirect, on the one hand, and one-time and current, on the other). For each article, the sources of obtaining data for determining the amount of costs and the algorithm for calculating the value (including, if necessary, the scatter mechanism) should be indicated. The sources of data for the calculation can be the internal reporting of the company, data from monitoring and accounting systems, and expert opinions company employees. The latter option requires a mechanism for obtaining assessments from employees holding certain positions, and a mechanism for processing the received data.

Cost items should be tied to service parameters so that the client understands how the cost of data center services translates into the service product that he will consume.

To develop models for the cost of services independently produced by the client for their own needs, it is necessary to adequately represent all the services provided by the data center. At the moment, the catalog of data center services is heterogeneous: it contains both basic services that are valuable as an independent service product, and additional services that are provided only in combination with the main ones ("Fencing", "Additional service area", etc.). Additional services must be presented as parameters of the main ones and their cost should be expressed as a fee for additional features consumption of the main service products of the data center.

To evaluate the TCO of a data center, for example, the following data center services can be considered:

• Placement of racks in DC
• Unit placement of Equipment in the DC
• Service maintenance of Equipment in DC
• Provision of communication channels
• Connecting the Client's equipment to the Internet
• Registration of second-level domain names
• fencing
• Input and laying of the Client's cable in the DC
• Additional service area
• storage
• Secure Email

Independent service products from this list are only: "Placement of racks in DC", "Per-unit placement of Equipment in DC", "Secure e-mail".

Services "Maintenance of Equipment in the DC", "Provision of communication channels", "Connecting the Client's equipment to the Internet", "Fencing", "Entering and laying the Client's cable in the DC", "Additional service area", "Storage", "Registration second-level domain names" can complement the service "Placement of racks in DC". The services "Maintenance of Equipment in the DC", "Provision of communication channels", "Fencing", "Introduction and laying of the Client's cable in the DC", "Additional service area", "Registration of second-level domain names" can supplement the service "Unit placement of Equipment in DC". At the same time, the main services can also be provided in a complex (the client can install part of his equipment in the data center, and rent the other part).

When developing models to compare the costs of using data center services and their independent implementation by the client, it is necessary to take into account the geographical factor, because for different regions of Russia, the cost of equipment and human resources can vary greatly.

Not in all companies, the level of management accounting allows you to independently obtain estimates of cost items in the TCO model, so you need to provide the client with the opportunity to use approximate estimates that you can focus on. Such estimates will not fully reflect the state of affairs in a particular company, but will serve as a guideline for obtaining an approximate result. The main requirement for these approximate estimates is the transparency for the client of the process of obtaining them.

Cost values ​​must be converted to a year. For some cost items (included in the non-recurring group) this will be a reduction by the number of years in the planned life, for others (from the current group) it will be the calculation of the average value for the year.

Based on the methods obtained, it is necessary to develop a calculator that allows the client to set the necessary service parameters, enter values ​​for cost items based on their own data and get the result of the comparison.