SUBSTANTIATION OF THE COMPLEX INDICATOR OF THE COMPANY'S COSTS FOR CONSULTING PROJECTS

Abstract

The article considers the actual issue of formation, substantiation and components of calculation of the complex cost indicator of the customer enterprise for a consulting project for further calculation of the traditional performance indicator of such a project as the ratio of the achieved result to costs. The method used for calculations was based on a modified risk score approach as a comprehensive indicator of the product of values of three levels: payment to a consultant, exposure, which takes into account the frequency of consulting interaction and the probability that the consulting project will be accepted and implemented by the customer. The article considers one of the indicators of evaluation of the effectiveness of consulting projects – an indicator of effectiveness, which is traditionally calculated as the ratio of project results to costs. It has been shown that for customers of external consulting, the costs of a consulting project are formed in a different way than for a consulting company. The expediency of determining costswas substantiated in some cases not in monetary units, but in the form of a comprehensive indicator. Based on the analysis of methods for assessing costs as a result of risks, the author's methodological approach was developedto calculate the complex indicator of the company's costs for a consulting project, which takes into account not only the amount of project costs, but also the probability of acceptance and implementation by the customer of this project, and the exposition – the frequency of consulting interaction of the client with the consultant.The higher the levels of these three values, the greater the cost score. This is expedient for the customer enterprises of external consulting, because the costs for them are significantly different from the costs of the same project of a consulting firm. Such a comprehensive cost indicator allows to take into account the difference in the payment of consultants' services, the frequency of consulting interaction and the likelihood that the project will be accepted for implementation by the customer in whole or in part.