Write an example justification. Modern problems of science and education

Hello dear colleague! In today's article, we will consider such an interesting topic as the rationale for procurement under 44-FZ. Let's talk in detail about what constitutes a procurement justification, by whom and in what time frame it is prepared, as well as what information it should contain. The material of the article is intended primarily for representatives of customers, and will also be useful for informational purposes and suppliers.

1. What is a purchase rationale?

Procurement justification (PZ) - a document that is an annex to the procurement plan and the procurement schedule.

The justification of the purchase is carried out by the Customer at the planning stage. Article 18 of the 44-FZ came into force on January 1, 2016, therefore, the first POs must be formed by Customers in the form of annexes to the procurement plan for 2017-2019. and schedule for 2017.

3. Rationale for the formation of the schedule

According to part 3 of article 18 of 44-FZ, when forming a schedule, the following are subject to justification:

2) a method for determining the supplier (contractor, performer) in accordance with Chapter 3 of 44-FZ;

3) additional requirements for procurement participants.

I recommend that you also watch a video review of the new procurement justification service - “Justify!” . This service will be useful for both customers and suppliers.

4. Terms of preparation of the justification for procurement

The deadlines for the preparation of OPs for federal customers are established by the Government Russian Federation, for Customers of a constituent entity of the Russian Federation - by the highest executive body of state power of a constituent entity of the Russian Federation, and for municipal Customers - by the local administration.

5. Assessment of the validity of procurement

According to part 4. article 18 of 44-FZ, the assessment of the validity of procurement is carried out in the course of monitoring, audit and control in the field of procurement.

According to the results of the audit and control in the field of procurement, a specific procurement may be recognized as unreasonable.

If the planned purchase is recognized as unreasonable, the control bodies specified in paragraph 3 of part 1 of article 99 of 44-FZ ( Note: these are the bodies of internal state (municipal) financial control), issue orders to eliminate identified violations of the legislation of the Russian Federation and other regulatory legal acts on the contract system in the field of procurement and bring to administrative responsibility persons guilty of violations of the requirements of 44-FZ, in the manner established by the Code of the Russian Federation on Administrative Offenses.

This concludes my short article. I hope that the above material was useful to you. I wish you good luck and see you in the next editions.

P.S.: Like and share links to the article with your friends and colleagues on social networks.

A large part of the financial analysis with a special form of impact assessment shows how to write a business case. An example of the use of such a form, tracing the process of changing the net financial flows that arise as a result of the implementation of measures, will be presented in this article. Such a plan evaluation cash flows in corporate programs should be aimed at positive changes in the socio-economic sphere.

Law

Russian lawmaking practice has clearly outlined how to write a business case, an example of which is presented in Article 105 (Regulations of the State Duma of the Russian Federation), and it concerns financial feasibility when introducing bills that require certain material costs for implementation. The government considers relevant materials before submitting a bill.

First of all prepare explanatory note, which outlines the concept of the bill with all the subjects of legislative regulation. The second document demonstrates how to write a business case. This example is not universal, since it is designed for a specific project and respects the interests of a particular customer. Naturally, each case requires an individual approach - each time with different calculations and plans, since financial justifications are written everywhere and by everyone - from legislators State Duma to students in technology classes in high school.

FEO

How to write a business case? You can see an example below. It all depends on the object to which it is dedicated: whether it is technical regulations, organizations with their own standards, or even National economy, looking for financial ways for economic recovery. Take, for example, technical regulation, which requires clearly defined financial justifications for changing norms or technical regulations.

When implementing the project, the costs, benefits and risks of each subject of the state, enterprise or community will inevitably be redistributed. Not many people know how to write a business case. A template exists for every activity, but it cannot be called universal. Such a procedure is required for initial stage- when designing, which allows you to avoid many mistakes and acquire a lot of opportunities.

Benefits of business case

First of all, with the writing of the rationale, changes in costs are predicted, risks and benefits of all economic entities are identified. This is due to an accurate assessment of the financial and economic effect due to changes in certain norms. Costs are optimized by adjusting the direction of economic development, and the development of new rules will help to achieve this goal.

Specific modeling of the secured impact of these emerging regulations will guide you step by step on how to write a business case. The sample hardly reflects the actual situation of a given enterprise, industry, society. Only the person inside the situation can identify the winning and losing sides. The requirements for change must be effectively harmonized with all systems subject to technical regulation, taking full advantage of the implementation of any project.

Bills

Normative legal acts also require material or financial costs, and therefore the legislator proposing new project, must write a business case, that is, provide specific financial calculations. These justifications, which are directly related to the introduction of a new norm or a change in a legal act, should include the revenues and expenditures of budgets at all levels, the costs of each economic entity, the costs of society (or third parties), tax revenues, and budget efficiency.

This is how all reforms in the state are done: management mechanisms are changed, self-regulatory organizations, the rules of trade and production are changing, members of associations and associations are providing certain new services. In truth, the effectiveness of the introduction of any bill is rarely amenable to direct and accurate calculation, which society is now observing with its own eyes - a lot of errors and inaccuracies accompany them. Apparently, not all legislators know how to write a business case for ongoing operations. When carrying out reforms, the forecast of socio-economic consequences and effects is especially important.

How is it necessary?

The financial and economic assessment of any innovation should be as accurate as possible and identify political, administrative, economic and other effects and consequences in advance. How to write an economic justification for the alienation of property from the state, the "young reformers" know best of all, but the consequences of this knowledge are now being overcome by society - with great difficulty, pain and losses. But it was necessary to evaluate in monetary terms not only our acquisitions, but also our losses (this is from the section of the business case called "additional costs"). Has the impact of such changes on the finances of all stakeholders and budgets of absolutely all levels been identified? And this is an indispensable condition for the correct preparation of the economic justification.

No, nothing was revealed, just a huge number of citizens of the country "did not fit into the market." How do you write a business case for a salary gap that people haven't seen in months? It was necessary to conduct a thorough analysis of all changes in the structure of income, expenses and risks of economic entities, the whole society, that is, third parties, and this is an unshakable rule for compiling economic justifications. A detailed analysis of everything related to changes in control mechanisms was needed. In this financial calculation, it was necessary to honestly evaluate (monetize!) the redistribution of benefits, and for absolutely all parties interested in or affected by the changes.

About expediency

It is an honest and impartial analysis of the situation even before the start of any changes that can help in assessing the feasibility of any project, primarily in terms of money. Then recommendations are given on its compliance with this state of affairs. Feasibility studies should be carried out already at the very first stage, when the project is still in the development stage. Designing Code Changes legal regulation requires sufficiently weighty justifications, since only then the risks, benefits and costs of various economic entities are predicted. Only a business case can lay out costs based on expected revenue increases or cost reductions. Money is spent in order to earn significantly more or spend less in the future.

Financial niceties

How to write a business case for a bank to convince them to invest in a project? First you need to deal with some immutable truths of a borrowed nature. Does the justification written take into account that money is generally worth more today than it will in even the shortest of time? After all, the bank will give them, of course, at a percentage. But even if there are personal free amounts that can cover expenses, does the justification calculate the percentage on the deposit that will inevitably be lost when investing money in the project?

How to write a business case for an agreement with a bank so that it proves that all expenses will be effectively and more than repaid, that is, future income will pay off the interest on the loan or exceed the interest on the deposit? You need to find the most promising parties in this project and prove in the justification that all the proposed costs will actually bring savings or income equal to the planned ones. And you do not need to look for ready-made forms and printed forms. It must be remembered that there are simply no firm rules for documenting a financial or feasibility study.

The business case form should be as simple as possible and must include the reason that influenced the organization's decision to undertake the project. But the discussion of the alleged benefits should be very detailed, with the application of alternatives that may come in handy, and in great detail. financial analysis which will determine the investment attractiveness of the project. In practice, usually no one knows how to write a feasibility study, especially for projects where significant risk is assumed. Most often, it is drawn up as a separate document and serves as an annex to the exact form of initialization of this project. If, in fact, the project is small, then all the benefits can be listed directly in the initialization form.

Individual elements

Usually, the results of the project in its material aspect are determined and indicated, that is, all parameters are measurable: cost savings, increase in capacity or productivity, increase in the market, increase in income, and the like. Before writing a justification, it makes sense to talk to people interested in project investments, or with permitting authorities, about what exactly they want to see in the justification, what is most important to them.

And yet, some material elements must be kept in mind without fail when writing justifications. And the more complex the project, the more such elements will be present in it: cost reduction, savings, the possibility of generating additional income, increasing the company's market share, complete customer satisfaction, cash flow directions. The latter is documented as the main part of the business case for the project.

cash flows

This review is intended to help committees or individuals who review projects select the most suitable ones for implementation. The measurable elements have already been listed above, but the business case does not end there. There are also intangible ones, and there are many of them. For example, the main ones include the transition period and its costs, operating costs, changing a business process, replacing personnel, and the like.

It is also necessary to pay tribute to the economic justification for alternative solutions, listing all available methods for implementing the project in practice. For example, among thousands of suppliers with millions of identical products offered, there is practically no one and the same price.

How to make a purchase profitable? The business case will have to answer many, often uncomfortable or simply difficult questions. It is more profitable to buy a ready-made solution or find an alternative, your own version. And you can partially buy, partially implement it yourself. There should be many such answers in the economic justification.

Guardianship

Depending on the culture of the organization, the business case is written by the trustee or the project manager himself. But in any case, the guardian, that is, the investor, is responsible for the project, it is he who is responsible for financial efficiency, while the manager plans, executes and practically implements. The head is the form, and the guardian is the content, that is, the investment. And therefore, the main thing is to bring to the investor the exact amount of costs for the entire project, identify the correct payback periods and predict attractive results.

Marketing research is a systematic and objective identification, collection, analysis, dissemination and use of information to improve the efficiency of identifying and solving marketing problems (opportunities).

Marketing research consists of six stages:

1) problem definition;

2) development of an approach to solving the problem;

3) development of a research plan;

4) field work or data collection;

5) data preparation and analysis;

6) preparation of the report and its presentation.

Market research subjects provide most of the information needed to make marketing decisions. They can be classified as internal or external. The internal subject of marketing research is the marketing research department within the firm. A large number of automotive companies, especially large ones (eg GM, Ford, DaimlerChryster) have their own departments. External market research entities are independent market research companies engaged to provide market research services. Together, they make up the marketing research industry, ranging from small, one- or a few-person staffs to very large, world-famous corporations.

Stage 1. Problem definition

The first step in any marketing research is to figure out the problem. When determining it, the marketer must take into account the purpose of the study, the relevant background information, what information is needed and how it will be used in making a decision. Problem definition includes discussion with decision makers (top managers), interviews with experts in the business area, analysis of secondary data, and possibly some qualitative research, such as focus groups. Once the problem is clearly identified, you can develop a marketing research plan and begin to conduct it.

Stage 2. Development of an approach to solving the problem

Developing an approach to solving a problem includes formulating the theoretical framework of the study, analytical models, search questions, hypotheses, and identifying factors that may influence the design of the study. This phase is characterized by the following activities: discussion with client management and subject matter experts, case studies and modeling, analysis of secondary data, qualitative research and pragmatic considerations.

Stage 3. Development of a research plan

The marketing research plan details the progress of the procedures necessary to obtain the desired information. It is necessary in order to develop a plan for testing hypotheses, identify possible answers to search questions, and find out what information is needed to make a decision. Conducting exploratory research, identifying the variables accurately, and determining appropriate scales for measuring them are all included in the marketing research plan. It is necessary to determine how data should be obtained from respondents (for example, conducting a survey or experiment). At the same time, it is necessary to draw up a questionnaire and a sampling plan.

More strictly, the development of a marketing research plan consists of the following steps: 1) analysis of secondary information; 2) qualitative research; 3) collection of quantitative data (survey, observation and experimentation); 4) measurement and scaling methods; 5) development of a questionnaire; 6) determining the sample size and conducting selective observation; 7) data analysis plan.

Stage 4: Field work or data collection

Data collection is carried out by field staff who work either in the field, as in the case of face-to-face interviews (at homes in the community, shopping areas or using a computer), or from the office using the telephone (telephone or computer interviews), or by mail (traditional mail and postal panel surveys with pre-selected families), or using electronic means(e-mail or Internet). Proper selection, training, supervision and evaluation of staff involved in field work minimizes errors in data collection.

Stage 5. Data preparation and analysis

Data preparation includes editing, encoding, decoding and data validation. Each questionnaire or observation form is checked or edited and, if necessary, corrected. Each answer to the question of the questionnaire is assigned numerical or alphabetic codes. Questionnaire data is transcribed or typed on magnetic tape or disk or entered directly into a computer. Verification makes it possible to make sure that the data from the original questionnaires is deciphered accurately. For data analysis, one-dimensional methods of statistical analysis are used in the event that the sample elements are measured by one indicator, or when there are several indicators, but each variable is analyzed separately. On the other hand, if there are two or more dimensions of each sample element, and the variables are analyzed simultaneously, then multivariate methods are used to analyze the data.

Stage 6. Preparation of the report and its presentation

The course and results of marketing research should be presented in writing in the form of a report that clearly identifies specific research questions, describes the research method and plan, data collection and analysis procedures, results and conclusions. The findings should be presented in a form convenient for use in making management decisions. In addition, an oral presentation using tables, figures and diagrams should be made to the management of the client company in order to increase clarity and impact on the audience.

Let us give an example of the effectiveness of marketing research. In the early 1980s, Chrysler was struggling to survive. Fortunately, a few years earlier, two executives from Ford, Lee Iacocca and Howard Sperlich, had joined the company. They brought with them a revolutionary idea - a minibus. Top manager Iacocca and chief designer Sperlich found out through market research that families have unmet transport needs. Despite the rise in gasoline prices in the early 1980s, market research through focus groups, point-of-sale, and mail-order surveys revealed that the consumer would like a van that could be driven like a normal car. It turned out that consumers needed vehicle, which would not be a "workhorse", but a reliable, spacious and convenient means of transportation.

According to the results of marketing research, it turned out that the minibus just meets all these characteristics. As a result, Chrysler stunned competitors with the innovative development of such a minibus. She developed her product with a consumer focus, and not based on her internal capabilities. Market research gave Chrysler management the confidence to enter the minibus market, which GM and Ford considered too risky. These companies missed the opportunity to bring the minibus to market. GM was afraid that this would distract consumers from the high-margin multi-seat segment. cars. Ford management squandered this opportunity in favor of small, economical models.

Chrysler management, in contrast, took advantage of the customer's problem to develop a new product. And now, nearly 20 years later, minivan sales still account for about a quarter of Chrysler's sales and a significant portion of its profits.

That is, marketing research, which brought the minibus to the market, brought the automotive giant back to life.

It can be concluded that marketing research is an important stage in marketing, allowing enterprises to control the needs of consumers and, as a result, satisfy them, while making a profit.

How to write a rationale? How to justify the proposed solution? (10+)

Rationale. Compilation Tips

Consider the rules for compiling justifications. First, we will discuss the general approach, then we will dwell on the particulars related to certain types of justifications.

Before writing a rationale, you need to answer two questions for yourself:

What do we want to justify? It is necessary to formulate the substantiated idea as briefly and clearly as possible.
Before whom we want to justify (further I will call these people conditionally "readers"). This is important to understand, since the base on which you need to rely depends on it.

Rationale Structure

Basic statements

First, you need to formulate statements that readers are likely to agree with.

For example, freezing of the water pipe will make the object unusable. The existing pipe laying depth is higher than the freezing depth.

For example, the cost of liquefied gas is half that of motor gasoline, and the consumption per 100 kilometers is the same.

What do we want to justify?

Now you need to give a substantiated statement or concept.

For example, I propose to re-equip the plumbing.

For example, I propose to transfer vehicles to liquefied gas.

Logical chain

Let's build a logical chain

For example, according to statistics, every three to five years in our region there are extremely low temperatures that our water supply system cannot withstand. In case of freezing of the water supply, it will have to be shifted in any case. This will take one to two weeks. At this time, we will not be able to produce products and lose income.

For example, the cost of installing gas equipment for one car is 40 thousand rubles. The daily mileage of one car is 300 km, and the cost of gasoline is 1000 rubles. in a day. Daily savings will be 500 rubles. The payback period of the project is 80 days.

Supporting materials

For example, in the application, meteorological tables with a minimum temperature for the last 30 years and standards for laying water pipes depending on temperature.

For example, in the application there is a commercial offer from a supplier of gas equipment, safety certificates, data on current fuel costs, materials confirming gas consumption per 100 km.

Objections. Protection

According to the first example, there may be objections:

The water supply has been in operation for three years and has not frozen.
High cost of plumbing.

For the second example, there may be objections:

Gas equipment is unstable at low ambient temperatures
Lack of gas filling stations along the route of cars.
Less security.

Here are some explanations for these objections:

First example

Over the past three years, there have been relatively warm winters. But relatively warm periods are always replaced by extremely cold ones.
A complete overhaul is not required. It is possible to equip the water supply system with an automatic periodic water run to prevent freezing.

Second example

It is planned to install equipment that involves switching gasoline / gas. At low temperatures, starting and warming up will be carried out on gasoline.
The gas filling station is located 10 kilometers away from the route. Refueling will be required every 200 kilometers, that is, the route will be extended by 20 km (to refueling and back). It's 10% and the savings is 50%.
Standards for gas equipment guarantee its safe operation if the requirements are met.

Conclusions. Draft decision

According to the first example. I propose to make a decision on the installation of an automatic water supply system from freezing.

According to the second example. I propose to make a decision on the conversion of the fleet to gas.

Alternatives

In conclusion, it is sometimes useful to consider alternative options to show that they have been analyzed and indicate the advantages of the chosen solution over alternatives.

Separate types of justifications

There are some standard types of justifications. They differ in the considerations on which decisions are made and in what is justified.

A large part of the financial analysis with a special form of impact assessment shows how to write a business case. An example of the use of such a form, tracing the process of changing the net financial flows that arise as a result of the implementation of measures, will be presented in this article. Such a plan for assessing cash flows in corporate programs should be aimed at positive changes in the socio-economic sphere.

Law

First of all, an explanatory note is prepared, which sets out the concept of the bill with all the subjects of legislative regulation. The second document demonstrates how to write a business case. This example is not universal, since it is designed for a specific project and respects the interests of a particular customer. Naturally, each case requires an individual approach - each time with different calculations and plans, since financial justifications are written everywhere and by everyone - from State Duma legislators to students in technology classes in high school.

FEO

How to write a business case? You can see an example below. It all depends on the object to which it is dedicated: whether it is technical regulations, organizations with their own standards, or even a national economy looking for financial ways for economic recovery. Take, for example, technical regulation, which requires clearly defined financial justifications for changing norms or technical regulations.

When implementing the project, the costs, benefits and risks of each subject of the state, enterprise or community will inevitably be redistributed. Not many people know how to write a business case. A template exists for every activity, but it cannot be called universal. The implementation of such a procedure is required at the initial stage - during the design, which allows you to avoid many mistakes and acquire a lot of opportunities.

Benefits of business case

Bills

Normative legal acts also require material or financial costs, and therefore the legislator proposing a new project must write an economic justification, that is, provide specific financial calculations. These justifications, which are directly related to the introduction of a new norm or a change in a legal act, should include the revenues and expenditures of budgets at all levels, the costs of each economic entity, the costs of society (or third parties), tax revenues, and budget efficiency.

This is how all reforms in the state are done: management mechanisms are changed, self-regulatory organizations are introduced, the rules of trade and production are changed, certain new services are provided by members of associations and unions. In truth, the effectiveness of the introduction of any bill is rarely amenable to direct and accurate calculation, which society is now observing with its own eyes - a lot of errors and inaccuracies accompany them. Apparently, not all legislators know how to write a business case for ongoing operations. When carrying out reforms, the forecast of socio-economic consequences and effects is especially important.

How is it necessary?

About expediency

It is an honest and impartial analysis of the situation even before the start of any changes that can help in assessing the feasibility of any project, primarily in terms of money. Then recommendations are given on its compliance with this state of affairs. Feasibility studies should be carried out already at the very first stage, when the project is still in the development stage. Projecting changes in the norms of legal regulation requires sufficiently strong justifications, since only then the risks, benefits and costs of various economic entities are predicted. Only a business case can lay out costs based on expected revenue increases or cost reductions. Money is spent in order to earn significantly more or spend less in the future.

Financial niceties

The business case form should be as simple as possible and must include the reason that influenced the organization's decision to undertake the project. But the discussion of the expected benefits should be very detailed, with the application of alternatives that may come in handy, and the most detailed financial analysis that will determine the investment attractiveness of the project. In practice, usually no one knows how to write a feasibility study, especially for projects where significant risk is assumed. Most often, it is drawn up as a separate document and serves as an annex to the exact form of initialization of this project. If, in fact, the project is small, then all the benefits can be listed directly in the initialization form.