MODELS OF EVALUATION OF ECONOMIC EFFECT FROM IMPLEMENTATION PROJECT INFORMATION COMPANIES IN MANAGEMENT ACCOUNTING

This article focuses on models to assess the economic effect from implementation of projects of Informatization of enterprise management accounting. The effect of such projects may range from the direct economic effect(control functions) to the relative impact of improving customer loyalty. It was found that the direct application of models of calculation of economic efficiency of investment projects in this case may not give completely reliable results, as the Informatization projects are specific projects. Hence, the General economic model of calculation of efficiency of investment projects according to the authors, you should upgrade it to the specifics of Informatization projects. This interpretation of «Financial attractiveness» (financial evaluation) and Effectiveness» (economic evaluation). It is shown that the General scheme of assessment of the effectiveness consists of two stages: the first stage calculates the performance indicators of the project as a whole. The second stage determined the financial feasibility of the project and efficiency of participation in the project. Studied «classical» indicators that can be recommended for use in the calculation of economic efficiency of investment projects: 1) Net value (NV); 2) Net present value (NPV); 3) Internal rate of return (IRR);4) The need for additional financing (project financing, project cost, risk capital); 5) Indexes of yield of expenses and investments; 6) The payback period; 7) A group of indicators that characterize the financial condition of the company. Researched and summarized key trends and theory in the evaluation of investment effect of computerization projects and methods of its calculation. Identified the most suitable indicators to assess the economic effect from implementation of projects of Informatization of enterprises. Generalized and structured group of Informatization projects (infrastructure, transactional, informational, strategic). Researched and selected the most acceptable methods of economic evaluation. The proposed design concept for the evaluation of investments in information technology. General algorithm for evaluating investments in information technology. The proposed scheme of investment process in projects of Informatization in enterprises.