The Conceptual Model of Calculating the Return Period of the Costs for Creation of the Enterprise’s Economic Security Service in the Short-Term Period

Анотація

Determination of the return period of the costs, advanced for the creation of economic security service of enterprise during a year, involves consideration of interaction of the conditional money flow, accumulated for a certain number of months, and the constant costs. The main component of the constant costs are the annual depreciation deductions. The return period is considered as gross, net, valid, and specified. The gross (net, valid, and specified) return period is the time, wherein the gross conditional money flow, equal to the advanced costs, will be accumulated. The gross return period, taking account of the effect of time factor, is proposed to be defined as the ratio of annual depreciation deductions increased by the annual compounding coefficient to the conditional average monthly gross money flow, increased by the average monthly inflation index. As for the short-term period, a relationship between the gross, net, valid, and specified return periods of the costs, advanced to the creation of the economic security service, has been identified. The net (valid, specified) return period is equal to the gross period adjusted to the coefficient of excess of the gross conditional money flow, accumulated in the gross period, over the net (valid, specified) conditional cash flow.

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