ИННОВАЦИОННАЯ МОДЕЛЬ ОПРЕДЕЛЕНИЯ ЭКОНОМИЧЕСКОГО ЭФФЕКТА ОТ ВЫПУСКНИКОВ ВУЗОВ НА ПРИМЕРЕ МГТУ ИМЕНИ Н. Э. БАУМАНА

Abstract

In order to implement the decrees of the President of the Russian Federation dated May 7, 2012 No. 597 «On measures to implement state social policy» («May» Presidential Decrees) and the Development Strategy of Bauman Moscow State Technical University, a significant increase in the quality of graduate training was proposed, which is associated with an increase in the cost of their training from 300 thousand rubles per year up to 1 million rubles per year. Based on the work developed by the staff of the Department of EBM5 «Finance» of the Bauman Moscow State Technical University economic and mathematical model, algorithm and software of the integrated system of innovative social financing of the Russian economy, the contribution of graduates to the development of enterprises and the Russian economy was assessed according to the following criteria: the amount of monthly deductions in the form of income tax at the rate of 13% of the payroll; the amount of monthly deductions to off-budget funds at the rate of 30% of the payroll; the amount of monthly deductions of value added tax (VAT) at the rate of 20%; the amount of monthly deductions in the form of profit tax at the rate of 20%; deductions in the form of income tax, to extra-budgetary funds, VAT and profit tax per graduate, on an accrual basis; deductions in the form of income tax, to extra-budgetary funds, VAT and profit tax from all working graduates on an accrual basis. The paper estimates the economic effect of training engineers at Bauman Moscow State Technical University, taking into account the share of working graduates over 6 years of work at enterprises in the amount of 11,317.391 million rubles. The value of the economic effect at the salary of graduates is twice the current level and the cost of training in the amount of 1 million rubles per year is equal to 17,039,350 million rubles. The current cost of training engineers, equal to 300 thousand rubles per year, with the existing salary level of graduates, pays off in the 3rd year of their employment, and with the salary of graduates twice the current level and the cost of training engineers in the amount of 1 million rubles per year, they pay off in the 4th year of employment the activities of graduates.