Scientific Collection «InterConf», (39): with the Proceedings of the 8th International Scientific and Practical Conference «Science and Practice: Implementation to Modern Society» (December 26-28, 2020) at Manchester, Great Britain

Classification of existing methodologies for evaluation of communication activity
1.Methods based on the calculation of costs for projects in the field of 
communications: functional-value analysis (ABC - Activity Based Costing) and 
functional-value management (ABM - Activity Based Management) 
2. Traditional methodologies for evaluating the effectiveness of investment 
projects, based on a comparison of project revenues and expenditures and including 
calculation of the indicators of net discounted income, the internal rate of return on 
investment, etc. 
3. Integral methodologies for performance evaluation, based on the consideration 
of both financial and non-financial performance indicators - a system of balanced 
indicators and derivatives, methodology of the general assessment of opportunities. 
Each methodology has its advantages and disadvantages. The appropriateness of 
the use of one or another approach and methodology depends on the goals and 
objectives of the analysis. One of the most interesting of the modern methodologies is 
the methodology for total value assessment (TVO - Total Value of Opportunity), 
proposed by the analytical company Gartner. ПInitially, this methodology was 
intended to assess the effectiveness of financial investments in information and 
communication technologies, however, according to the author of this study, it can also 
be used to assess communication activities. TVO implies the elaboration of a 
justification for the adoption of investment decisions based on the analysis of a set of 
business metrics, agreed with all participants in the process, in advance.
2
Gartner identifies five main areas of need.
3
These are the "five pillars of the 
dynamic realization of the benefits": compliance of the project with the strategic goals 
of the company, the impact of the business processes, the information architecture of 
the company, the immediate return and the risks of the project. Each of the five marked 
"ladders" is assigned a weighting factor, according to the importance of this indicator 
for the company. As a result of the implementation of the methodology, a unified 
approach is introduced in the collection of information on the formation of key 
2
[ Эпфел О. Об истинной ценности IT / Computer World 2005 No 47 с. 12-13.].
3
Intel and Microsoft Study: The TVO of Enterprise Client Refresh /Официальный сайт корпорации Интел – Электрон. Дан. – (Нью-Йорк) 2008 
г. Режим доступа: http://www.intel.com/business/bss/products/client/pcrefresh/tvo.pdf свободен - заглавието от екрана.

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 SCIENCE AND PRACTICE: IMPLEMENTATION TO MODERN SOCIETY
355 
indicators reflecting the effectiveness of communication activities. The formation of a 
system of indicators that evaluate communication projects is accompanied by the 
ranking of such projects according to their value and the benefits obtained for 
determining the highest priorities. 
The methodology for general assessment of opportunities is one of the most 
developed methodologies for assessment of communication activity, but it cannot be 
widely used in companies from different industries, as it is owned by a consulting 
company. 
The Balanced Scorecard (BSC) system is a progressive methodology for assessing 
the effectiveness of the organization and its individual subsystems. The balanced 
system of indicators - a method of company management, oriented to corporate 
strategy. Within this method, a system of financial and non-financial indicators 
reflecting its activity is built at all levels of management of the entire staff of the 
company.
4
The multifaceted impact of the organization's activities is due to the "balance" of 
the system of indicators.
5
-T he BSC indicators cover the company's activities at all levels of management, 
from the lowest level managers to the top managers; 
- Both financial and natural indicators are used; 
- The influence of both internal and external factors is taken into account; 
- A balance of indicators is reflected, reflecting the tangible and intangible assets 
of the company; 
- Strategic indicators are complemented by operational ones at all levels of 
government; 
- The cost structure of the enterprise must contain in each article the amount of 
indicators in proportion to the importance of this article for the formation of the cost of 
production. 
The balanced system of indicators provides the managers of the company with the 
necessary indicators for the activity of the company, taking into account its strategic 
4
[ Липунцов Ю. П. Управление процесами – М.: ДМК Пресс 2005 г. с. 214.].
5 [ Пак там с. 96-97.]:

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356 
goals. According to the authors of the system, the company's activity in terms of 
financial indicators alone is destructive, as it relies on events and trends from the past. 
When building a balanced system of indicators, four main blocks of issues are 
taken into account 
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1. The financial policy of the company; 
2. The policy regarding the outside world; 
3. The internal policy of the company; 
4. Personnel policy; 
The financial indicators, as already mentioned, reflect past events, and the 
indicators related to the "Markets / Customers", "Internal Business Processes" and 
"Personnel" blocks show the current situation in the company and the current
trends. The four main blocks of issues, the interrelationships between them, as well as 
the general scheme for developing a strategy by the company are reflected in Figure 1.