Evaluation of the Effect from Organizational Innovations of a Company with the Use of Differential Cash Flow

Abstract

At present, interest in the problems of evaluating the profitability of organizational innovations arises in Russia. Despite their importance, due primarily to the production need, it is often difficult to assess their effectiveness, because such measures do not have a separate commercial result. The creation of an appropriate methodology to solve this problem is necessary in order to choose the most advantageous option of such managerial solutions from the set of available alternatives. In this case, you can use a technique based on the application of differential cash flow, which is the difference between an alternative and a basic version of the organizational solution. After calculating such a flow, the expected value of the net present value is calculated according to the available set of scenarios. However, the solution of this practical problem is not limited to solving the presented direct problem. It is also important to solve the inverse problem, the essence of which is to calculate the optimal value of the parameter characterizing the idea of organizational innovation. So, in the presented example, as such a parameter, the size of the trade discount was considered for the buyers of the products, which pay for it immediately. To solve the direct and inverse tasks of assessing the effectiveness of organizational innovation, we presented the necessary computational methods, as well as computer simulation methods.