Economic efficiency of implementation of lean manufacturing. Implementation of the concept of "lean manufacturing" at JSC "Nizhnekamskshina". The procedure for calculating the economic effect and economic efficiency after the implementation of a lean production project

Each interpretation is based on a certain guiding idea - a goal, which is formulated in the form of a desired future state, and what is most remarkable, not only of the production system itself, but also of its external environment. The achievement of this goal occurs through a profound change in production through specific systems and tools. Moreover, the use of these funds must obey a certain set of principles - basic rules, the observance of which allows you to move in the right direction. Note that this structure is not accidentally reminiscent of the content of strategic management (goal - strategy - objectives). LIN really orients the enterprise towards effective work in the long term, but only if it is possible to reorient employees' thinking from narrow technological tasks to understanding production, economic and financial relationships.

It is important to deeply understand the economic and financial models of the enterprise, logical diagrams, the relationship of production and financial processes and results in order to assess the results of the implementation of measures, which makes it possible to see the problems and priority reserves for reducing costs.

We believe that another important problem in the implementation of LIN is the lack of a simple methodology that translates quantitative production, and, above all, temporary results, into financial and economic results that are understandable to the owner and manager. Indeed, the main quantitative results of the implementation of lean manufacturing tools, as a rule, are a reduction in the lead time, while, despite the low cost of activities, it is possible not to reduce, but to increase the cost.

The methodology allows you to calculate the economic efficiency of lean production measures by eliminating:

1. Overproduction;

2. Unnecessary processing steps;

3. Unnecessary transportation;

4. Excess stocks;

5. Unnecessary movements;

6. Eliminate expectations;

7. Elimination of defects.

Each event is entered into an automated settlement system, which analyzes its effectiveness in the context of the specified indicators and their groups. In this case, it can be noted that facilitating the work of users with the settlement system led to the difficulties of its readjustment and adaptation to the needs of a particular enterprise.

The calculation of the effectiveness of measures for lean production can be carried out only if the required information is available.

The economic assessment of losses is carried out on the basis of the information received on the results of the work of workshops and their production units. To register information at places of occurrence of losses (workshop, site, workplace, warehouse, etc.), information collection points should be created, at which not only the registration of information on the results of production activities is carried out, but also some preliminary processing is performed.

Possible losses for each type of loss for structural units enterprises are proposed to calculate using the following methodology.

1. Losses due to overproduction are losses as a result of the production of products, products in such quantities that exceed the demand of persons with purchasing means. This, according to experts, is the worst of all types of losses, since overproduction leads to other losses.

Loss due to overproduction for reporting period (for example, quarter, year) is the sum of the costs of storing unclaimed items during the reporting period and the total costs of producing items unclaimed during the specified period.

The maximum storage period for unclaimed products is established by an expert method depending on the specifics of production and is a period after which the products can be considered unclaimed (for example: due to the expiration of the shelf life, obsolescence, etc.).

Overproduction losses (P 1) are determined by the formula:

P 1 \u003d P 1a + P 1b (1)

P 1a - losses associated with the costs of storing unclaimed products within the established limit period, rubles / reporting period;

R 1b - losses associated with the costs of producing unclaimed products within the established limit period, rubles / reporting period.

The costs of storing products within a specified time limit are determined by the following formula:

n 1 - the number of types of unclaimed products;

P ki - the number of unclaimed products of the i-th type for the set limit period, pieces;

C i - the cost of storing the product, rubles / day;

K vi - the number of days of storage of the i-th type of unclaimed products.

The costs of producing unclaimed products within the established limit period are determined by the formula:

P i - the number of unclaimed products i-th type for the established limit period, pieces;

N mi, N ei, N ti, N fi, N si, N int.i - consumption of material, energy, technical and technological (equipment), financial, labor (physical labor) and intellectual resources, respectively, in the production of a unit of the i-th type products;

C m, C e, C t, C f, C s, C int. - unit cost of material, energy, technical and technological (equipment), financial, labor (physical labor) and intellectual resources, respectively, at the end of the established limit period, rubles.

2. Losses due to unnecessary processing steps in mechanical engineering are losses associated with carrying out additional work processing a workpiece made of various materials using influences of a different nature in order to create a product or a workpiece for subsequent technological operations according to the given shapes and sizes. Products should go out of production of such high quality as to exclude alterations and modifications as much as possible, and quality control should be fast and effective.

Losses due to unnecessary processing steps P 2 are determined by the formula:

n 2 - the number of types of products for which excessive processing is carried out;

j - type of processing;

J is the number of processing types;

П ij - number of products i-th species exposed to excessive j-type of processing for the reporting period, pieces;

N mij, N eij, N tij, N fij, N sij, N int.ij - the consumption of material, energy, technical and technological (equipment), financial, labor (manual labor) and intellectual resources, respectively, for carrying out unnecessary j-th type processing of the i-th type of product.

3. Losses due to unnecessary movements are costs associated with more frequent movements than is required for continuous technological process, movement of personnel and items (materials, products and others). It is important to deliver everything you need on time and to the right place, and for this, the enterprise must implement good logistics schemes.

Losses due to unnecessary movements (P 3) are determined by the formula:

P 3 \u003d P 3a + P 3b (5)

P 3а - losses due to unnecessary movement of objects, rubles / reporting period;

R 3b - losses due to unnecessary movement of the enterprise personnel, rubles / reporting period.

Loss due to unnecessary transportation of items ( R 3a) are determined by the formula:

n 3 - the number of types of products for which gentle movements were carried out;

l - type of transportation;

L is the number of types of transportation;

П il - the number of products of the i-th type that have undergone excessive l-type of transportation for the reporting period, pieces;

N mil, N eil, N til, N fil, N sil, N int.il - the consumption of material, energy, technical and technological (equipment), financial, labor (manual labor) and intellectual resources, respectively, for carrying out l-th type of transportation of the i -th type of product.

Losses due to unnecessary movements of enterprise personnel (R 3b)

determined by the formula:

d - number of the employee's profession;

D is the number of professions;

П d - the number of workers in the d-th profession, making unnecessary movements;

T d - the total time of unnecessary movements of the employee of the d-th profession.

4. Losses due to excess inventory - excessive inventory or storage in warehouses of more raw materials, materials and semi-finished products than is necessary for the technological process.

Losses due to excess reserves (P 4) are determined by the formula:

r - stock type;

R is the number of stock types;

K br - the number of days of storage of the r-type of stock;

П кr - the amount of stocks of the r-type type;

С r - the cost of storing the r-type of stock.

5. Losses due to unnecessary checks (control) (P5) are determined by the formula:

d - the number of the profession of the employee performing the unnecessary check;

D is the number of occupations of workers who performed unnecessary checks;

П d - the number of workers in the d-th profession who carried out unnecessary checks;

N d - remuneration of an employee of the d-th profession per unit of time;

T d is the total time spent on unnecessary checks by workers in the d-th profession.

6. Losses due to waiting are the losses of products, works (services) that could be produced during the idle time of workers in anticipation of materials, tools, equipment, information. This is always a consequence of poor planning or insufficiently established relationships with suppliers, unforeseen fluctuations in demand.

Losses due to waiting as a result of equipment downtime (R 6a) are determined by the formula:

P 6 \u003d P 6a + P 6b (10)

P 6а - losses associated with equipment downtime;

R 6b - losses associated with downtime of employees.

Losses due to waiting depend on the following factors: productivity of equipment (labor), waiting time and production costs per unit of product. Productivity should be understood as the efficiency of resource use in material production, which is determined by the amount of products produced per unit of time.

Losses due to equipment downtime are determined by the formula:

n 4 - the number of types of products that were not produced as a result of equipment downtime;

w - type of equipment;

W is the number of types of equipment;

P iw - productivity of the w-th equipment producing the i-th type of product, pieces / hour;

T iw - downtime of the w-th equipment producing the i-th type of product;

С iw - the cost of producing the i-th type of product on the w-th equipment, rubles / piece.

As a result of worker downtime:

n 5 - the number of types of products that were not produced due to downtime of workers;

z - employee's profession;

Z is the number of types of equipment;

T iz - employee waiting time z-th professionproducing the i-th type of product, hours;

С iw is the wage rate of an employee of the z-th profession producing the i-th type of product, rubles / hour.

7. Losses due to the release of defective products (rework) - the cost of correcting a defective product, as well as settling customer claims, etc.

The amount of losses due to the release of defective products (R 7) is determined by the formula:

P 7 \u003d P 7a + P 7b (13)

P 7a - losses associated with the cost of correcting defects;

R 7b - losses associated with the cost of manufacturing products with final rejects.

Loss P 7a is determined by the formula:

n 6 - the number of types of defective products;

k - type of defect;

K is the number of defect types;

P ik - the number of the i-th product with the k-th defect;

С k - the cost of correcting the kth defect in the i-th product.

Loss P 7b is determined by the formula:

q - the type of final marriage;

Q is the number of types of final marriage;

P i - the number of the i-th product with the q-th defect;

N mi, N ei, N ti, N fi, N si, N int.i - consumption of material, energy, technical and technological (equipment), financial, labor (physical labor) and intellectual resources, respectively, in the production of a unit of the i-th type products.

The total losses for the structural unit (P U) are determined by the formula.

In the context of the practical implementation of "lean manufacturing", the issues of assessing the actual state and further prospects of using the tools of "lean manufacturing" acquire special significance. Since, firstly, the illusion may appear that a lot has already been done at the enterprise, and it is possible to reduce the activity of introducing tools and methods of lean manufacturing, and, secondly, each next step to reduce losses and increase the efficiency of the enterprise will require more significant efforts. ...

The most effective methods of organizing "Lean Manufacturing" at the enterprise are the definition of target indicators, the implementation of pilot projects and the calculation of economic benefits.

Lean targets are essential for the development of strategy and policy by the top management of the enterprise, in which resources are directed towards those goals that are critical to the business. It is necessary to unify resources and develop specific measurable indicators by which the achievement of key goals is regularly monitored. Key feature the model is a block for evaluating the effectiveness and developing new goals, which is fully consistent with the philosophy of "lean manufacturing" and is aimed at continuous improvement. The model includes an expert assessment of the effectiveness of the implementation of the Lean Manufacturing system, presented in table. nine.

The results of an expert assessment of the efficiency of implementation of lean production at OJSC KAMAZ demonstrate the following:

1. The subsystem "personnel" at OJSC KAMAZ has received greater development in comparison with other subsystems (5.5 points out of 10 maximum), the subsystem "processes" has the least development at the enterprise (4.6 points).

2. All subsystems "processes", "personnel", "strategic management" were assessed by experts at KAMAZ OJSC at an average level (maximum score - 10 points), which indicates that there are still significant reserves for the implementation of tools and methods of lean production.

3. Indicators such as (4.0 points), (3.2 points), (3.7 points), work with suppliers in lean manufacturing (3.7 points), (3.8 points), work with dealers for lean production (3.9 points), received in OJSC KAMAZ have the lowest mark, and are guidelines for activating work.

Table 9

Evaluation of the effectiveness of the organization of "Lean production" in OJSC "KAMAZ"

Estimated indicators

Share of expert assessments,%

Subsystem "strategic management"

Presence of BP philosophy

BP Declaration and Principles

KPI - Key Performance Indicators

Study of consumer requirements

Customer Satisfaction Assessment

subsystem "personnel"

Employee training

Cohesion of employees

Subsystem "processes"

Availability 5C

Using the pull system

Reducing losses

Improving product quality

Working with suppliers for BP

Working with dealers on BP

Despite the fact that OJSC KAMAZ is the leader among the machine-building enterprises of the Russian Federation in the implementation of tools and methods of lean production, the assessments of experts on the situation at OJSC KAMAZ do not differ dramatically from those at the machine-building enterprises of the Russian Federation. All this testifies to the fact that internal experts are prone to self-criticism, they see the existing shortcomings and prospects for the development of the enterprise for the implementation of tools and methods of lean production.

In practice, this means the need to intensify work on the implementation of tools for the KAMAZ production system - these are solutions that allow you to see opportunities for improvement, to significantly reduce losses.

It is necessary to constantly improve the entire range of business processes, increase the transparency and manageability of the organization, use the potential of each employee of the company, increase competitiveness, and obtain significant economical effectwithout incurring large financial costs (Fig. 22).

Table 10

Evaluation of the effectiveness of the implementation of the "Lean Manufacturing" system at OJSC KAMAZ and at machine-building enterprises of the Russian Federation

Estimated indicators		Wed score for OJSC "KAMAZ"	Wed Russian mechanical engineering score
Subsystem "strategic management"	Availability of strategic management
	Presence of BP philosophy
	BP Declaration and Principles
	Involvement of senior management, implementation of personal projects
	KPI - Key Performance Indicators
	Study of consumer requirements
	Customer Satisfaction Assessment
Subsystem "personnel"	Employee training
	Cohesion of employees
	Availability and quality of kaizen offers
	Education of leaders who profess the philosophy of BP
	Creation of a self-learning organization
Subsystem "processes"	Availability 5C
	Using the pull system
	Even distribution of work
	Using visual control
	Reducing losses
	Improving product quality
	Improving the quality of service
	Working with suppliers for BP
	Working with dealers on BP

Each of the tools of the KAMAZ Production System solves a certain part of the problems, and only their combined application will allow to solve the problem completely, or minimize it to acceptable values.

Figure: 22. Application of tools of the KAMAZ Production System

Conventionally, the tools of the KAMAZ Production System can be divided into three main groups: tools for analyzing and identifying losses, tools for improving, tools for managing and involving (Table 11).

Table 11

Tools of the KAMAZ Production System

Since the experts assessed the efficiency indicators of the implementation of tools and methods of lean production at an average level, it is necessary to intensify work at the enterprise in such areas as KPI - key performance indicators, the use of the pull system, the study of customer requirements, the assessment of customer satisfaction, an even distribution of work, quality services, working with suppliers for lean manufacturing, working with dealers for lean manufacturing.

Figure: 23. Goals and objectives of the Program of the Republic of Tatarstan "Implementation of the project" Lean production "in the Republic of Tatarstan for 2011-2013"

The intensification of this work is facilitated by the implementation of the Program of the Republic of Tatarstan "Implementation of the Lean Manufacturing Project in the Republic of Tatarstan for 2011-2013", which provides funding for projects to introduce tools and methods of lean manufacturing, including projects to train personnel in lean manufacturing.

As a result of the implementation of the activities of the Program of the Republic of Tatarstan "Implementation of the project" Lean production "in the Republic of Tatarstan for 2011-2013" it is planned to ensure the achievement of the indicators presented in table. 12.

Table 12

Indicators of the Program of the Republic of Tatarstan "Implementation of the Lean Production Project for 2011-2013"

Indicator name
Index industrial production enterprises of program participants, in%
Labor productivity growth rate (to the corresponding period of the previous year) of enterprises of the program participants, in%
The share of industrial enterprises in which programs for the development of lean manufacturing are implemented, in total industrial enterprises with more than 500 employees, in%
The level of production profitability of the enterprises of the program participants, in%
The number of enterprises whose personnel underwent vocational training under the Program

This approach to a gradual increase in the efficiency of the enterprises of the economy of the Republic of Tatarstan, including OJSC KAMAZ, by reducing losses and training personnel, contributes to the growth of the production potential of the regional economy and the growth of competitiveness.

To date, an extensive arsenal of methods has been accumulated and tested, with the help of which an enterprise can implement the tools of "lean manufacturing". The most effective methods of implementing the Lean Manufacturing system at an enterprise are setting targets, implementing pilot projects and calculating economic benefits. The target indicators of lean production and the achievement of the goals of the KAMAZ Production System are presented in table. 13.

Table 13

Dynamics of indicators of achieving the goals of the KAMAZ production system

Indicators
Trained in BP principles and methods staff
open projects
implemented projects
kaizen proposals submitted
kaizen-suggestions implemented
standardization processes
visualization processes
freed up area sq. m
released equipment units
economic effect obtained (mln rubles)
incl. kaizens
costs for the development of PSK amounted to (million rubles)
% of the economic effect

The goals of the production system "KAMAZ" for 2012:

1. To increase the operational efficiency of KAMAZ OJSC by reducing emergency equipment downtime by 50%, increasing labor productivity by 16%. reducing unit costs for energy by 5% per vehicle, reducing procurement costs by 1,500 million rubles, bringing the number of current vehicle configurations in line with the 2012 business plan, ensuring production personnel reserve for stable work in the summer.

2. To increase the efficiency of the management system of KAMAZ OJSC by introducing the standard “SFM - process management from the place of value creation”, introducing the principle “logistics delivers, assembly assembles” by developing and implementing standards in the main process: assembly, logistics, implementation of the fifth and sixth phases of the "Calendar" project, development and implementation of a personnel development map for the main process, implementation of a reporting system for managers based on KPIs of the main process.

3. To improve the quality and reliability of KAMAZ OJSC products by introducing a built-in quality system into the main processes by 100%, reducing losses from rejects by 10%, and reducing PPM by 25%.

4. Involve 100% of personnel in the improvement of the KAMAZ production system by training all newly hired personnel in the principles, methods and tools of PSK, submitting 4 kaizen proposals per 1 employee per year, opening 4200 kaizen projects, introducing at least 3800, introducing 80 % of submitted kaizen proposals and kaizen projects, opening of a personal project by each head of OJSC KAMAZ.

5. Ensure sustainable development of suppliers, subsidiaries, joint ventures based on the principles of the KAMAZ production system by teaching the basic PSK course to managers of all auto centers and key suppliers, holding a 3-day seminar on the PSK basic course for the managers of KAMAZ dealers, implementing PSK in all subsidiaries with 100% capital of KAMAZ OJSC, creation of benchmark sites based on PSK principles at 3 key suppliers and at one of the factories -
representative of the customer, opening by the heads of the joint venture personal projects for the integration of production systems of the joint venture and PSK.

6. To ensure the loyalty of the company's personnel, customers, residents of the city and the Republic of Tatarstan to OJSC KAMAZ through the systematic broadcast of the successful experience of the development of the KAMAZ production system.

7. To obtain an economic effect by reducing losses in the amount of 1,418 million rubles.

An important element that increases the effectiveness of the implementation of "lean manufacturing" is the implementation of pilot projects. For example, the Mayak project at the KAMAZ Automobile Plant was opened on September 8, 2010 with the aim of intensively introducing modern standards, methods and management technologies of the TOS operating system (Daimler AG) to optimize the processes of the KAMAZ Automobile Plant. In the course of the Mayak project, the operators' workload was leveled under a cycle of 240 s, a new organizational structure was developed. The goals, results and tools used in the "Mayak" project are presented in table. 14.

In addition, during the Mayak project, the master's controllability rate was changed: from 1:35 to 1:10 (the master is the leader of the team and its ideologist, to support the new structure of the conveyor). Operative work of managers and feedback through information centers of 3 levels are organized: brigade, shop, factory. More than 60% of meetings have been moved to info centers to ensure information flow and escalation procedures. Workplaces were organized in accordance with 15 Daimler assembly principles (from 19% to 69% compliance). Since the beginning of the project, employees have submitted about 1,300 kaizen proposals with an economic effect worth over 17 million rubles. The logistics service is organized around the 14 Daimler logistics principles. In the course of the project, personnel were continuously trained on the principles and tools and methods of Lean (about 1400 workers and 350 engineers were trained). An integral element of the implementation of the "lean manufacturing" system at the enterprise is the calculation of the economic effect from the introduction of tools and methods of "lean manufacturing".

Table 14

Objectives, Results and Tools Used in the Mayak Project

Project goals	Project results	Lean Manufacturing principles, tools and methods used in the project
Reducing the number of modifications (for assembly) of assembled cars by 50%	Goal achieved	Detailed mapping of all processes in the project coverage area. Cascading work planning in the format of standard tactical plans. Elimination 7 main types of losses in processes. Visual management. System 5C. System of total maintenance of performance TPM. Structuring responsibility for SQDCM. Unified production schedule of the plant. Standardized meetings. Team leader concept. Standard roles and responsibilities. Personnel development map. Systematic Lean Assessment and Targeted Leadership Training. A structured system of key performance indicators of the processes. Structured problem solving. Expanded goal achievement mode
Implementing inline quality	Quality hinges 1, 2, quality gates, quality posts are introduced
Implementation of the Andon system	Goal achieved
Implementation of TOS standards in assembly and logistics	Goal achieved
Increase labor productivity by 20%	Labor productivity increased by 49%.
Ensure the possibility of assembling 48,100 vehicles at GSK 1 in 2012 (24,000 vehicles were assembled at GSK 1 in 2010)	The ability to assemble 48,100 vehicles at GSK 1 was provided in 2011
Implement Shop floor Management standard for enterprise management	Shop floor Management enterprise management standard implemented in the project coverage area
The costs of the project should pay off during the period of its implementation	The economic effect of the project amounted to 629 million rubles. and exceeded costs

The calculation of the economic effect is carried out on the basis of key performance indicators (reduction of stocks, reduction of the transportation route, reduction of unplanned downtime of equipment, etc.) and expressed in the resulting savings in resources or additional production at the site, workshop, organization, are taken into account as a conditional effect.

Econ. effect \u003d [Costs before - Costs after] - - Costs for the implementation of the activity. (one)

The economic effect is the effect, when calculating it, all types of results and costs due to the implementation of the measure are taken into account in value terms.

Cost \u003d Physical resource consumption? Resource cost. (2)

Costs before implementation - are calculated based on the results of mapping the current state of the process or data from accounting, management accounting.

Z to \u003d R p to? Stres, rub. (3)

Costs after - calculated as the planned (at the stage of preliminary assessment) or actual consumption of resources after the implementation of the event

Z after \u003d P p after? Stres, rub, (4)

where P p before, P p after is the consumption of resources before and after the implementation of the event, Stres is the cost of resources

The costs of implementing an event are the one-time costs of implementing an event (costs of energy, materials, labor costs, etc.)

The use of the proposed methodology for assessing efficiency will allow an enterprise to more accurately assess the effect of introducing tools and methods of lean production, on the basis of which management decision on the effectiveness of the enterprise in lean production and the need to intensify this work.

The performed correlation-regression analysis of time series made it possible to assess the degree of influence of factors on the dependent variable and on each other. The results of the analysis indicate the presence of a particularly close relationship between the production capacity of the enterprise and the volume of products shipped, proceeds from product sales, average monthly wages, total cost of production, return on assets and labor productivity. With an increase in these indicators, the production capacity indicator increases (direct connection).

Time series regression analysis shows the following. Firstly, the rate of return on assets has a close direct relationship with production capacity, product output in physical terms, utilization rate of production capacity, volume of products shipped, revenue from product sales, average monthly wages and total cost products sold... At the same time, there is an inverse relationship with the value of fixed assets. Secondly, the profitability of products has a high level of closeness of connection with the profit from product sales and the number of personnel. In this case, there is a direct relationship between the indicators. Negative meaning the correlation coefficient (-0.716) with an indicator of costs per 1 ruble of products sold indicates a close feedback.

However, it should be noted that paired correlation coefficients were obtained under the condition of the influence of other factors on the result. In order to abstract from their influence and to obtain a quantitative characteristic of the relationship between the effective and factor indicators in a pure form, partial correlation coefficients are calculated.

As a result of the construction of a matrix of partial correlation coefficients of the development data of KAMAZ OJSC, it was possible to reveal a fairly close positive relationship between the costs of the development of the PSK with such indicators as the number of submitted and implemented kaizen proposals and the amount of space freed (correlation coefficients were 0.888; 0.894 and 0.891, respectively). number open projects positively correlates with the number of implemented projects, as well as the number of submitted and implemented kaizen proposals. The number of vacated space is closely related to the number of open and implemented projects, as well as submitted and implemented kaizen proposals. High correlation coefficients indicate a significant level of dependence of indicators.

It seems appropriate to determine the impact of the development of the PSC on the main economic indicators of the enterprise. The best positive effect is observed when the variables are lagged for 3 years (Table 15). In particular, there is a close positive relationship between the production capacity of the enterprise and the cost of developing the PSK, as well as the indicators of open and implemented projects and kaizen proposals. In addition, these indicators have a positive effect on the volume of products shipped, sales proceeds and return on assets.

Further displacement of the indicators due to the limited initial data for the enterprise seems inappropriate.

The next stage of the correlation analysis is the calculation of the relationship equation (regression). Equation coefficients show the quantitative impact of each factor on the effective indicator, while others remain unchanged. It seems expedient to build a multiple linear regression model with the best correlation coefficients for the model, i.e. when lagging variables for three years.

In our case, the regression equations will be as follows:

y \u003d 0.582x16 + 0.04x19 + 86.04x27 + 63692.33, (5)

In this case, the following interpretation of the obtained equation can be given: profitability increases by 0.582 pcs. with an increase in the number of open projects; by 0.04 pcs. - with an increase in the number of implemented kaizen proposals; for 86.04 pcs. - with an increase in the cost of introducing the PSK by 1 million rubles.

Table 15

Pairwise correlation coefficient matrix (offset - 3 years)

	Trained in principles and methods of personnel safety	Open projects	Projects implemented	Kaizen suggestions submitted	Kaizen suggestions implemented	Released square meters	Released equipment units	Economic effect received (mln rubles)	Including kaizens	Percentage of economic benefit	Costs for the development of the PSK amounted to (million rubles)
Production capacity, pcs.
Production output in kind, pcs.
Production capacity utilization rate
Volume of products shipped, million rubles
Proceeds from product sales, mln. Rubles
Average monthly wages, rubles
Full cost products sold, mln. rub.
Cost of fixed assets, million rubles
Profit (loss) from products sold, RUB mln
The number of industrial production personnel, people
Return on assets, rub.
Labor productivity, million rubles

At the same time, the value of R2 \u003d 0.995 indicates that the variation in labor productivity by 99.5% is due to the linear influence of the above factors.

The use of the proposed methods for organizing lean production at an enterprise involves the creation of an adaptive and flexible system management and production capable of continuous improvement, and will help reduce losses at the enterprise, increase competitiveness and increase labor productivity.

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Introduction

Lean Manufacturing is a system of organizing and managing product development, operations, relationships with suppliers and customers, in which products are manufactured in strict accordance with the needs of consumers and with fewer defects compared to products made using mass production technology. This reduces the cost of labor, space, capital and time.

Lean philosophy:

Determining the value of each product family from the customer's point of view;

Define all stages of the value stream for each product family and eliminate, where possible, non-value-creating activities;

Aligning value-creating operations in a strict sequence that ensures the smooth movement of the product in the flow directed to the client;

At the end of the flow formation - creating an opportunity for customers to "pull" value from the previous stage;

Once value has been identified, value streams are identified, the stages that cause losses have been eliminated, and the flow and pull system are formed, repeat the entire process as many times as it takes to achieve a state of perfection in which absolute value is created and there is no waste.

The starting point of Lean thinking is value. The value can only be determined by the end consumer, who for a certain price and at a certain time is able to satisfy the needs of buyers. The value is created by the manufacturer. From the point of view of the consumer, this is what the manufacturer exists for.

"Lean Manufacturing" is a component of a huge, cohesive Japanese management system called Kaizen (Continuous Improvement), based on the ideas of Deming, Juran, Feigenbaum and their Japanese counterparts Ishikawa, Taguchi and Shingu. A careful study of other concepts, passed off as a new last word in building effective management, set forth in many books that have filled domestic shelves, such as BSC (balanced scorecard), ABC (process-based accounting), BPR (business process reengineering ), Agile Manufacturing System, Synchronous Manufacturing System, turn out to be less effective implementation of the same ideas. That is, these are just systems that facilitate the transition from centralized rigid business management to a business based on employee involvement and the prevalence of horizontal approaches to management over vertical ones. From this point of view, the various classic MRP and ERP options also provide support for ineffective business concepts that have become a thing of the past. They are being replaced by various versions of Kaizen presentation, one of the most important components of which is Lean Production.

The subject of this work is "Lean production" at the enterprise.

The purpose of the diploma project is to determine the effectiveness of the implementation of the Lean Manufacturing concept at the enterprise. To achieve the goal, it is necessary to solve the following tasks:

Study the concept of "Lean production", theoretical and methodological aspects of the concept;

Origin history, principles and tools;

Consider the types of losses and methods for assessing the effectiveness of the implementation of "Lean production";

Analyze the process of implementation of "Lean production" on the example of JSC "Nizhnekamskshina";

To assess the increase in efficiency from the implementation of "Lean Manufacturing" in the domestic industry.

The object of the diploma project is OAO Nizhnekamskshina. The tire industry is one of the fastest growing industries petrochemical industry... Stable supply of raw materials and timely sale of finished products allowed OAO Nizhnekamskshina to maintain its leading position in the face of tough competition between tire plants in Russia.

JSC "Nizhnekamskshina" is the largest enterprise in the tire industry, occupies a leading position among tire manufacturers in the Russian Federation and the CIS countries. The company produces automobile tires of the KAMA, KAMA EURO brands. The assortment includes more than 120 standard sizes and models of tires, including those developed by the specialists of the Scientific and Technical Center "Kama".

On July 22, 2007, the 300 millionth tire rolled off the assembly line of OAO Nizhnekamskshina. It was the KAMA EURO 228 model of 205/75 R15 standard size, designed for Chevrolet Niva cars.

The enterprise is the first supplier on the Russian market,

received the status of "homologation" of tires at automobile plants Fiat, Volkswagen, Skoda.

The theoretical basis of the study was the works of such authors who study quality management, the concept of lean production, not only as a system as a whole, but also in relation to the tire industry, such as S.A. Boronenkova, L.A. Melnik, V.I. Loganina. and etc.

The information base consists of regulatory materials, special literature and practice base materials.

The practical significance of the work lies in the fact that the research results can be used both in the general understanding of the Lean Manufacturing concept and in its practical application.

The work used research methods such as comparative, dynamic, tabular, graphical, network, as well as the method of analysis and others. statistical methods quality management.

This work consists of three chapters: the first contains the theoretical and methodological aspects of the Lean Manufacturing concept, the second characterizes the general activities, the quality management system, the process of implementing Lean Manufacturing at OAO Nizhnekamskshina, the third includes ways to increase efficiency from the implementation of Lean production "in the domestic industry.

Thus, the concept of lean manufacturing is gaining more and more popularity in Russia. Often, the introduction of new production systems meets with serious resistance from the company personnel. Many manufacturing companies are interested in lowering costs, increasing productivity and improving quality performance.

1. Theoretical and methodological aspects of the Lean Manufacturing concept

1.1 The history of the origin of "Lean Manufacturing"

The term "Lean production" ("lean" production), which later began to be translated as "Lean production", was introduced into scientific circulation by John Krafchik in the book "The Machine That Changed the World", which was published in 1990. However, the origins of the philosophy of lean manufacturing go back to the early twentieth century.

The ideas of "lean manufacturing" were first formulated and implemented by Henry Ford. But these ideas were in the nature of scattered events and did not affect the very outlook of the workers. In 1913 (some sources in 1908), Henry Ford created the world's first model of a production flow, which was based on the movement of a workpiece between processes using a conveyor. In-line, low-cost production was created, and the Ford-T brand car had no competitors in the world, in terms of price, quality, level of service. But Henry Ford's ideas were not widely disseminated, since the country's economy was developing dynamically, the market was closed to other states, and there were opportunities for extensive development. Japan did not have such opportunities, and therefore immediately followed the path of rational use of resources, eliminating all types of losses, increasing the initiative and responsibility of workers, and constantly systematically improving quality and procedures.

The center for the development and implementation of the principles and methods of "lean manufacturing" is the automobile company Toyota, which has borrowed the best from the production systems of companies around the world. Toyota Toyota (Toyota Motor Corporation, Toyota Jidosha KK), a Japanese automobile company that is part of the financial and industrial group Toyota. One of the largest automotive companies in the world. It produces its products under various brands, including Daihatsu. The headquarters is located in Toyota (Toyota).

The history of Toyota can be considered the beginning of 1933, when Toyoda Automatic Loom Works, which initially had nothing to do with cars and was engaged in textile industry, the automotive department was opened. It was opened by the eldest son of the owner of the Sakichi Toyoda company Kiichiro Toyoda, who later brought the Toyota car brand to world fame. The initial capital for the development of the first cars was the money raised from the sale of patent rights for spinning machines to the English company Platt Brothers.

In 1935, work was completed on the first passenger car, dubbed the Model A1 (later AA) and the first Model G1 truck, and in 1936 the Model AA went into production. At the same time, the first export delivery was made - four G1 trucks went to northern China. A year later, in 1937, the automotive department became a separate company called Toyota Motor Co., Ltd.

The notion of work that adds no value, later coined in the term MUDA, was introduced by Frank Gilbert (1868-1924), who once observed that a bricklayer erecting a wall had a side effect: bending over to take another brick. After examining the steps required for a bricklayer to complete this job, Frank Gilbert suggested stacking bricks on a pedestal next to the worker. Such, at first glance, an elementary solution to the problem led to an almost threefold increase in the speed of work and a significant decrease in the effort expended on it.

In 1934, the Toyoda company was re-profiled in Japan. From now on, the company began to be called Toyota, and the main products manufactured at its factories were not textiles, but cars. Kiichiro Toyoda - founder of Toyota Motor Corp., led the production of engines, and constantly faced more and more new problems associated with their production. The main direction in improving quality, he recognized, was the intensive study of each stage of the production process. In those post-war times, Japan was in ruins and the country needed new cars. But the problem was that the demand wasn't big enough to justify the purchase of a powerful production line, like Ford. It took a lot different types cars (cars, small and medium-duty trucks, etc.), but the demand for a particular type of car was small. The Japanese had to learn how to work effectively, creating many different models in the conditions of low demand for each model. Nobody had solved such a problem before, since efficiency was understood exclusively in terms of mass production.

In 1936, Toyota won its first tender for the production of trucks, during the implementation of this order, new problems were identified in the technological process of manufacturing cars. The need to solve them prompted Kiichiro Toyoda to create "KAISEN" groups, the main task of which was the continuous study of all stages of the production process with the subsequent development and implementation of methods for its improvement.

In post-war Japan, the level of demand in the economy was at a low level, so it was not possible to reduce the cost of production at Japanese factories through economies of scale.

The father of lean manufacturing is considered Taiichi Ohno (1912-1990), who joined the Toyota Motor Corporation in 1943, integrating the world's best practices. Taiichi Ohno was an employee of Toyota and gradually rose through the ranks to the head of the company. As an engineer, Taiichi Ohno developed the Kanban Cost Management System, Lean Manufacturing, and Just-in-Time. The company still adheres to this system. In 1949 he was appointed head of the machine shop. In the early 1950s, when Kiichiro Toyoda died, Taiichi Ohno conceived and then implemented a revolutionary production management system ("kanban") for those years, with the help of which the Japanese were able to eliminate any kind of waste from the production process. Scientific developments, both in the field of management and technical re-equipment, have always been highly valued at this enterprise. In the mid-1950s, he began to build a special production organization system called the Toyota Production System or Toyota Production System (TPS). Toyota system became known in the Western interpretation as Lean production, Lean manufacturing, Lean. The term lean was coined by John Krafchik, one of the American consultants. The 50s were the most active Toyota in this area. Thanks to the advanced scientific and industrial policy, the enterprise managed to create the Land Cruiser and Crown SUV. In 1954 Taiichi Ohno took over as director of the Toyota plant. Having passed several more steps of the complicated Japanese hierarchical ladder, in 1975 he became the executive vice president of the entire company, since 1978 - the chairman of the board of directors of Toyota Spinning and Weaving.

In the US, Taiichi Ohno has written several books about the system, the most famous of which is Toyota's Production System.

Leaving mass production ". Taiichi Ono presents the thoughts and ideas of three 20th century managers - Henry Ford, Sakichi Toyoda and Kiichiro Toyoda.

A significant contribution to the development of the theory of lean manufacturing was made by Taiichi Ono's associate and assistant Shigeo Shingo, who, among other things, created the SMED method. After visiting the United States and familiarizing himself with the supermarket's operating system, Taiichi Ohno came to the conclusion that the production of products should not be based on planned sales volumes (push strategy), but on real demand (pull strategy).
It was Taiichi Ohno who united all the advanced methods of increasing production efficiency within the walls of the Toyota plant.

Subsequently, Taiichi Ohno was asked what inspired him to create the Toyota Production System, to which he replied: I learned everything from Henry Ford's book. However, it is the scale, precision and continuous improvement of Toyota's Manufacturing System that has enabled it to become a foundational element of Lean Manufacturing, whose main advantage is following its own golden rule: Maximum benefits are achieved only with continuous improvement.

Initially, the concept of lean manufacturing was applied in discrete manufacturing industries, primarily in the automotive industry. The concept was then adapted to the continuous manufacturing environment, and then to trade, services, utilities, healthcare, the military and the public sector.

Gradually, lean manufacturing expanded beyond the enterprise. Now, with the help of lean manufacturing, they optimize the service sector and the process of communication between the consumer and the supplier, the process of delivery and service of products. Regular international and regional conferences, many of which are initiated by the Lean Enterprise Institute (USA) and Lean Enterprise Academy (England), contribute to the dissemination of Lean's ideas. In many countries, the spread of lean manufacturing is governmental support... In a period of intense competition and an aggravating crisis, enterprises around the world have no other way than, using the world's best management technologies, to create products and services that satisfy customers as much as possible in quality and price.

IN last years in Russia, as in the countries of the former Soviet Union, interest in management issues, enterprise management, and changes in the organizational structures of companies has significantly increased. Unfortunately, this interest has only recently emerged. In world practice, many new concepts and management methods have recently been created: business process reengineering (BPR), Total Quality Management (TQM), balanced scorecard (BSC), statistical process management (SPC), coaching, models of ISO international standards 9000, ISO 14000, HACCP, Five S, Six Sigma and more. Unfortunately, the countries of the post-Soviet space do not have their own developments in this industry. There are no traditions, schools, experience of predecessors, no well-established management systems. Therefore, Russian managers will have to learn a lot from foreign methods in order to survive and remain competitive.

The Lean Thinking and Manufacturing concept is one of the most prominent among modern management proposals. However, the culture of our country as a whole is very far from the concept of "thrift". This may be evidenced by the fact that our shavings are stored in workshops, and metal blanks - in the open air; fences are built from natural wood, and furniture from sawdust; one workshop is located a few kilometers from the other. To be honest, it is impossible to find a reasonable explanation for this. The competitive advantage of Russian enterprises can only be ensured by high quality and low costs.

Thus, today it is necessary to revise the entire organization of production in order to exclude all types of losses. At the same time, there is a need for an integrated approach that includes quality and the concept, methods and tools of lean production. Based on the problems of the functioning of Russian enterprises, quality management experts believe that the development of the concept of "Lean production" and the application of its methods is an extremely important factor for improving the performance of all links of the production system.

1.2 Lean principles and tools

lean manufacturing loss

Lean manufacturing is a modern concept of organizing production, aimed at reducing various types of losses through the introduction of new production and management technologies, accelerating production and ensuring the long-term competitiveness of the organization without significant investment.

Lean principles.

The principle of understanding value - implies the need to understand what is value for the end consumer. In this case, value is considered as a concept that is outside of production. Value is the starting point of Lean Thinking. The value (of a product, service) can only be determined by the end consumer. It makes sense to talk about it only having in mind a specific product (product or service or all together), which for a certain price and at a certain time is able to satisfy the needs of customers. The value is created by the manufacturer. From the point of view of the consumer, it is for this that the manufacturer exists. However, for a number of reasons, it is very difficult for a manufacturer to determine exactly what the value of a product or service is. As a rule, managers paid most of their attention to managing systems: processes, departments, entire firms, which included many products at once. In reality, you need to manage all the value streams for each product or service.

The principle of combating losses - provides for a significant reduction or complete elimination of seven main types of losses:

1 - loss of overproduction;

2 - losses due to defects and the need for rework;

3 - losses during movement;

4 - losses during transportation;

5 - losses from excess stocks;

6 - losses from excessive processing;

7 - loss of time waiting.

The principle of product flow - it is envisaged that instead of moving a product from one work center to another in batches, it is necessary to create a flow in which there is a continuous movement from raw materials to finished products through specialized production cells.

Pulling principle, which implies that instead of working in a warehouse, the consumer should be given the opportunity to “pull” finished products from the production system. No work is done if its results cannot be immediately used in subsequent operations.

The principle of continuous improvement - when all losses from technological processes are eliminated, and the products move smoothly and continuously as they are delivered to the consumer, it will become clear that there will be no end to the process of continuous improvement, for example, reducing the time of operations, costs, space, defects and volume of work ...

Lean tools

For the practical implementation of lean manufacturing, the following tools are used:

5S - Five Steps to Maintain Order. 5S is formed from five Japanese words that form the basis for keeping things clean and tidy. The absence of 5S in the work cell indicates:

Low efficiency;

The presence of losses;

Weak self-discipline and morality;

Poor quality;

High costs;

Lack of delivery discipline like domestic consumersand external.

Potential customers will not be serious about non-5S vendors. These five points of the struggle for cleanliness are the starting point for any company aspiring to become a responsible manufacturer with world-class products.

There are five ways to assess 5S level at each stage:

Self-assessment;

Assessment by an expert consultant;

Management evaluation;

A combination of the first three ways;

Competitions among workers' cells.

Kaizen: The central idea of \u200b\u200bkaizen is that not a day should pass without improvement in the company. Kaizen is not just any one technique, it is the umbrella under which most of the “unique to Japan” practices live.

The Japanese understanding of management boils down to this: adhere to standards and improve them. Management's role in sustaining is to ensure that everyone in the company can follow a standard operating procedure. If employees are unable to follow the standard procedure, management must either train them or revise and amend the standard so that it becomes possible to act in accordance with it. The higher the level of management, the more time he devotes to improvement. The starting point for improvement is recognizing the problem. Complacency and complacency are the nemesis of kaizen. This is why a customer complaint should be treated as a gift. Recognizing that the complaint

related to a problem, you get a chance to improve the quality of the product, or

services. By brushing aside a complaint, you lose this chance.

Kanban: just-in-time. Correct specification of parts and finished product - with the right quantity - at the right time - without scrap. The just-in-time system is a pulling system - it is such an organization of the process when each subsequent stage of production consumes everything that is needed from the previous stage at the right time. The output of the final stage of production in this case is based on customer requests or corresponds to the production schedule. The just-in-time system provides the manufacturer with the following benefits:

Decrease in level production stocks, purchased materials and finished products in the warehouse;

Reducing the occupied space;

Increase in product quality, decrease in rejects and processing;

Greater flexibility in production support;

Increase in productivity and equipment utilization factor;

Worker participation in problem solving;

Good relationship with the consumer.

Quick Changeover (SMED): Flexible production in minutes. Thanks to this tool, the company saves material and labor resources, increases productivity and accelerates order execution.

Poka-yoke: "foolproof": provides for the construction of the process in such a way as to exclude the very possibility of error. It is formulated more extensively by programmers: if a user can make a mistake, he will definitely make it. In fact, any important element will not work effectively enough if the human factor is not taken into account in advance.

There are 10 types of human errors that lead to defects:

Forgetfulness;

Lack of understanding of the reasons (the occurrence of something);

Underestimation of any situation (or inability to identify any object);

Inexperience;

Reluctance (to follow procedures and rules);

Carelessness;

Slowness (in making a decision);

Lack of standards;

Surprise;

Deliberately committing a mistake (or sabotage).

The sources of defects are the following facts:

Missed operation;

Processing errors;

Part positioning errors;

Missing detail;

Wrong part;

Wrong part processing;

Incorrect operation on the correct part;

Configuration errors;

Incorrect installation of equipment and use of the wrong tools or equipment.

It is necessary to distinguish between three main phases of the implementation of the principles of lean manufacturing: studying demand, ensuring the continuity of value streams and smoothing them. Only an in-depth study of demand, value streams and ways to smooth them, along with the use of recommendations for managing value streams, can provide reliability not only for the transformation process itself, but also ensure their sustainability.

The phase of studying consumer demand. It is necessary, first of all,

to identify who are the consumers of the results of some work, what are

their requirements, only after that you will be able to satisfy consumer

cue demand for its results. Various tools and methods can be used to identify and satisfy consumer demand, for example:

Takt time calculations;

Pitch calculations;

Calculations of buffer and safety stocks;

Application of the 5S system;

Using problem solving techniques.

The phase of ensuring the continuity of the value stream. At this stage, the necessary measures are taken to ensure that the results of the work under consideration reach all internal and external consumers in a timely manner and in appropriate quantities. For example:

Creation of supermarkets within processes;

Kanban system;

Application of the FIFO principle ("first in, first out");

Ensuring a balance in the loading of production lines;

Work standardization;

Proper layout of production areas.

Smoothing phase. Finally, after the consumer demand for the results of the work has been identified and a continuous process for their implementation has been established, they proceed to smoothing it in order to ensure an even and efficient distribution of the volume of work by day, week and month. To do this, use the following flow smoothing tools:

Application of a board for suggestions and discussion of ideas (visible pitch board);

Load alignment boxes (heijunka);

The use of logisticians.

Thus, the promotion of a particular system is impossible without understanding it. Therefore, employees responsible for the efficiency of the main activities of the enterprise must be provided

the opportunity to learn the concept of lean manufacturing.

Applying the principles and skillful use of lean manufacturing tools will ensure competitiveness in any area of \u200b\u200bbusiness. Feasibility of implementing "Lean Manufacturing" in an organization:

High production cost;

Low product quality;

Outdated technology;

Outdated equipment;

High energy intensity;

High production costs;

Violation of delivery times;

Lack of qualified personnel;

High competition in the market.

It is the lean tools that help solve these and other problems.

The organization sets itself a global task - to improve every day, to progress day by day. Moving forward depends on the leaders themselves, because it is not enough to introduce tools, it is necessary to change the culture of management, the behavior of managers.

1.3 Types of losses and methods for assessing the effectiveness of the implementation of the concept of "Lean production"

Lean Manufacturing is a management concept that focuses on optimizing business processes with maximum market orientation and taking into account the motivation of each employee. Lean manufacturing forms the basis of the new management philosophy. The goal is: to minimize labor costs and time to create new products; guarantee of delivery of products to the customer; maximum quality with

minimum cost. The main idea is to eliminate waste

any activity that consumes resources but does not create value.

Taiichi Ohno, the founder of this system, identified seven types of losses: due to overproduction; time due to waiting; unnecessary transportation; due to unnecessary processing steps; due to excess stocks; due to unnecessary movements; due to the release of defective products. There are also two other sources of waste - "load over capacity" and "load unevenness", which ultimately leads to the production of defective products.

Overproduction. It is customary to call overproduction the production of an excess amount of products or their premature production before real demand arises. In the shops, overproduction leads to the production of excess products, and in the offices - to the creation of unnecessary documents or redundant information. The production of an excess amount of products or its premature production does not contribute to an increase in efficiency, since they are associated with the consumption of additional material and labor resources, the need to store surplus products. This forces employees to work faster than necessary, which is accompanied by other losses.

To eliminate losses caused by overproduction, it is required:

Develop technological processes in such a way that previous operations reliably ensure subsequent ones;

Establish manufacturing norms and standards for each workplace in the process;

Provide signals to prevent premature production start.

Expectation. Any expectation - people, documents, equipment or information - is always a loss. Waiting means idling, and this stops the whole process. No added value is created in the course of waiting, and the consumer, quite naturally, does not want to pay for downtime. This type of loss is the easiest to detect. They are especially annoying for workers. In any office, it is not uncommon for employees to wait for a long time for signatures from their bosses, the opportunity to use busy equipment, phone calls, receipt of materials from suppliers, etc.

Analyze which signatures on documents are really needed, eliminate all unnecessary ones and standardize the new procedure;

Train employees related professionsso that they can replace each other;

Distribute workloads evenly throughout the day in order to make optimal use of the available workforce;

Provide production to everyone necessary equipment and timely deliveries of purchased products and materials.

Over-processing. Those operations that are not needed by consumers who do not want to overpay for their performance are considered superfluous. Often such operations turn out to be unnecessary actions (for example, mutual checks of the work performed by different employees), obtaining an excessive number of signatures, unnecessary reviews of documents and work results.

To eliminate this type of loss requires:

Analyze all work that creates added value, optimize or eliminate all unnecessary operations;

Determine which approving signatures on the documents are really necessary, and eliminate all unnecessary ones.

Surplus stocks. Any excess inventory in the enterprise is a waste. Storing such stocks requires additional space and can negatively impact safety by cluttering aisles and production areas. These stocks may turn out to be completely unnecessary and outdated when the demand for products changes. Lean requires a radical change in the way we think about inventory. Excessive inventory means the need for additional effort to manage them, it can slow down other production processes, as you have to turn over piles of paper and materials in search of the necessary.

To eliminate this type of loss requires:

Produce at each site or workplace only the amount of products required by consumers downstream of the production stream;

Standardize the layout of production areas and their workload;

Ensure that everything you need is delivered to subsequent sections of the production process exactly at the appointed time and avoid delays in the further movement of materials through the production process.

Excessive movement. Any movement not required to successfully complete the operation in question is a waste. Such movements are considered a form of waste, since each movement made must increase the added value of the product or service. An often ineffective organization labor process and incorrect layout of workplaces are the reasons for unnecessary movements of the performers - walking, reaching out, bending, etc.

To eliminate this type of loss requires:

Standardize document folders, drawers and cabinets throughout the office, applying color coding as widely as possible;

Arrange files (with documents on desks or electronic in computers) in such a way as to facilitate access to them;

Locate public office equipment in

the central part of the office, to purchase additional equipment to reduce the number of employee movements around the office.

Loss from defects or alterations. The cost of rework, or re-

performance of work already done, in which defects have been found, undoubtedly belong to the category of losses, since any work in excess of the necessary is unnecessary, increasing the losses of the enterprise. Loss from defects also includes productivity loss due to interruptions in normal workflow to correct defects or rework products. This type of overhead is much easier to identify than other types of waste.

To eliminate losses from defects, it is required:

Introduce standardized working methods and forms of office documents;

Develop and implement aids to facilitate work.

Transportation. Transportation over distances longer than necessary, or the creation of temporary locations, storage and warehousing, unnecessary movement from place to place of materials, people, information or documents - all this leads to a loss of time and energy. Materials and purchased items are often moved from place to place within a plant multiple times until they reach their final destination. Naturally, all these movements lead to losses. In addition, placing products in temporary storage places increases the likelihood of damage, loss and theft, interferes with normal movement within the enterprise.

To eliminate losses caused by excess traffic,

required:

Minimize the distance of any transportation;

Eliminate all temporary storage or warehousing sites

materials.

Definition problem economic efficiency predetermines

the need to correctly take into account and analyze the level and scale

implementation of measures for lean production. This means that the definition of efficiency requires the use of methods of quantitative analysis and measurement, which implies the establishment of a relationship between the increase in the scale of implementation of the concept of lean production and the increase in enterprise profits.

The analysis of the economic efficiency of the implementation of the concept of lean production begins with the calculation of the total annual volume of production by the structural units on which the lean production V? Was introduced, according to the formula:

j is the index of the structural unit;

J is the number of structural units on which lean manufacturing is implemented;

Vj is the volume of products manufactured by the structural unit on which lean production was introduced.

Thus, the share is determined by the formula:

To further determine economic efficiency, the following steps are performed:

The volume of investments for the implementation of lean production measures is forecasted for each measure implemented in

structural unit;

Depending on the projected volume of investments and the coverage of structural units with lean production activities, the share of the volume of products (g) is determined;

Expertly, the threshold value r * is determined, at which the economic effect of the implementation of measures for lean production in the form of an increase in the profit of the enterprise (? P) will begin to appear.

The threshold value r * may also depend on how effectively the measure is being implemented. The higher the efficiency of the implementation of the measure, the lower the threshold value r * will be.

The relationship between the increase in the share r above the threshold value r * (? R \u003d r - r *) and the increase in the profit of the enterprise can be expressed as:

K is an indicator characterizing an increase in the profit of an enterprise per unit of increasing the scale of implementation of measures for lean production. In the passage to the limit, this indicator is expressed as a derivative:

The economic effect of any event, including those for lean production, is in the additional profit received. The additional profit received, in turn, is determined by how much the revenue, production costs of the enterprise will change in connection with the implementation of these measures for lean production. Thus, a key approach to calculating the effect of any activity (including those for lean manufacturing) is to determine how much more enterprise will receive and how much more will be paid in connection with the implementation of the concept

lean manufacturing.

It is proposed to use traditional indicators of the Program's effectiveness, such as net present value (NPV), internal rate of return (IRR) and discounted payback period, as criteria for the economic efficiency of implementing measures to organize lean production.

Net Present Value (NPV).

In international practice, a widely used indicator for assessing the effectiveness of projects is the net present value or net present value (NPV), which is determined by the formula:

It is the amount of investments (costs) in the t-th period for the activities of lean production;

T is the total number of years, where t \u003d 0, 1, 2,…, n;

r is the rate (rate) of the discount;

Pt is the increase in the company's profit from the implementation of the lean manufacturing concept.

If the calculated value of NPV is positive, then this indicates that the sum of all losses that are supposed to be eliminated is greater than the investment in the LP measure, which means that the measure under consideration should be accepted for implementation. If NPV less than zero, then this event should be abandoned.

Internal Rate of Return (IRR).

The IRR of the project is the rate of return (barrier rate, discount rate) at which the net present value of the investment is zero, or it is the discount rate at which the discounted income from the project is equal to the investment costs. Internal rate of return

determines the maximum acceptable discount rate at which you can

invest funds without any loss for the owner.

IRR \u003d r for which NPV \u003d f (r) \u003d 0.

The IRR value is found using the following formula:

The economic meaning of this indicator is that it shows the expected rate of return (return on investment) or the maximum allowable level of investment costs in the project being evaluated.

Discounted payback period.

The payback period is the time it takes for the investment to generate sufficient cash flow to recover investment costs.

General formula for calculating the payback period:

Current is the payback period of the investment;

Io - the value of the initial investment in the zero period.

Thus, it becomes possible not only to get an operational picture of the state of business processes in the organization, but also to improve the current state of affairs.

The obtained efficiency of the implementation of lean production measures can be used both to analyze the results of the implementation of measures, and to determine those departments in which it is more profitable to introduce lean production. Therefore, this approach will make it possible (especially in conditions of limited resources) to rationally distribute between divisions capital investments aimed at implementing the concept of lean production.

2. Analysis and performance evaluationJSC« Nizhnekamskshina "in the field of" Lean production "

2.1 general characteristics activities,technical and economic indicators of the enterprise

Today OAO Nizhnekamskshina is the most large enterprise for the production of tires in Russia and the CIS countries. Almost every third tire produced in Russia is manufactured in the city of Nizhnekamsk.

OJSC "Nizhnekamskshina", established in accordance with the Decree of the President of the Republic of Tatarstan "On measures to transform state enterprises, organizations and associations into joint-stock companies "dated September 26, 1992 No. UP-466, the Law of the Republic of Tatarstan" On the transformation of state and communal property in the Republic of Tatarstan (on denationalization and privatization) ".

OAO Nizhnekamskshina was established on March 2, 1994 through transformation from the production association Nizhnekamskshina. The transformation was carried out on the basis of the privatization plan approved by the Resolution of the State Property Committee of the Republic of Tatarstan No. 64 of February 15, 1994, and entered in the register of joint stock companies under No. 700. The enterprise was established for an indefinite period.

The company has existed as an independent legal entity since 1971. The enterprise has two factories - a mass tire plant and a truck tire plant. In 1994, the production association "Nizhnekamskshina" was transformed into joint-stock company open type; in 1997 - at OAO Nizhnekamskshina.

The mass tire plant was designed taking into account the provision of tires for the Volzhsky Automobile Plant, the Ulyanovsk Automobile Plant and the car park of the regions adjacent to the plant. The main assortment is tires for cars and trucks.

The truck tire plant is designed taking into account the provision of KamAZ tires and the car park in the regions adjacent to the plant. The main assortment is tires for trucks.

The structure of the Plant of Mass Tires and the Plant of Truck Tires includes the director of the plant, to whom the chief engineer, deputy director for production, chief technologist, deputy director for economic analysis, as well as the main production of the plant and auxiliary workshops of the plants.

The main production of the plant includes:

Production of preparation of raw materials and dispatch of finished products;

Preparatory production, which deals with preparation;

raw materials for the future production of tires;

Calender production, which assembles a frame for assembly shops;

Assembly production number 1;

Assembly production No. 2;

Car tire vulcanization production;

Truck tire manufacturing;

Automotive production.

Auxiliary shops of the plant include an electrical shop, a heating shop, a mechanical repair shop, in-plant electric transport, technological flow systems, automated control systems, and a utility shop.

The governing bodies of OAO Nizhnekamskshina in accordance with the Charter of the Company are:

- General Meeting of Shareholders;

- Board of Directors;

- Sole executive body;

- Collegial executive body - Management Board.

JSC Nizhnekamskshina is the largest among Russian tire

factories are an enterprise in terms of production capacity, volume and range of products. The share of OAO Nizhnekamskshina in the total production of tires by Russian factories was 30%. Almost a third of the production goes to the assembly of Russian car factories.

In 2009, the leaders of production are - in the first place OJSC "Nizhnekamskshina", producing 27% of the total Russian production of tires, followed by OJSC "Yaroslavl Tire Plant" - 16% and OJSC "Omskshina" - 14%. The total capacity of domestic tire enterprises is 38.7 million tires per year.

The versatility of the enterprise is ensured by the production of a wide variety of tires. The company manufactures tires for various conditions: road, universal (all-season), winter, off-road, mining. The produced tires are designed for different types of automotive equipment and, depending on this, are subdivided into types. The company tires are supplied to many automobile plants not only in Russia, but also in Ukraine.

The main consumers of OAO Nizhnekamskshina's products are presented in Table 2.1.1.

Table 2.1.1. Main consumers of OAO Nizhnekamskshina products

From the data in the table it can be seen that the main share of product consumption falls on JSC AVTOVAZ - 61%; 11% of tire production is distributed among the factories of Volkswagen Group Rus LLC, Kaluga, SHKODA, UAZ OJSC, Ulyanovsk; 6.0% for LLC "OAG", Izhevsk., Insignificant consumption of products falls on JSC "AK" Bogdan Motros ", Ukraine.

A more visual percentage can be seen in Fig. 2.1.3.

Figure: 2.1.3. Main consumers of products at OAO Nizhnekamskshina

OAO Nizhnekamskshina has accumulated vast experience in the development and improvement of manufactured tires, testing of finished products. The development of new generation tire designs and the latest technology has made it possible to provide high quality and the level of indicators of finished products in the world market. Today the enterprise produces more than 120 standard sizes for all types of tires and agricultural machinery. Taking into account the increased requirements of car manufacturers to the quality of tires, the passenger flow of the Mass Tire Plant was reconstructed and the technology of manufacturing passenger radial tires was mastered using equipment and under license from Pirelli (Italy).

In 2001, the reconstruction of the passenger traffic of the Mass Tire Plant was continued. In accordance with the long-term development plan of OAO Nizhnekamskshina, a license for a new technology was purchased, the production of passenger radial tires was organized and commissioned in 2004. The project was financed at the expense of OAO TATNEFT.

Since July 1, 2004, the capacity of KAMA-EURO high-performance passenger radial tires has been commissioned - 500 thousand units.

The design capacity for the production of tires of the enterprise as of 01.01.2006 amounted to 11,900 thousand tires per year, including 8,940,000 tires at the Mass Tire Plant, 2,960,000 tires at the Truck Tire Plant, and the production of passenger radial tires. tires - 500 thousand tires.

Internal factors of OAO Nizhnekamskshina include such as strategic partnership with OAO TATNEFT, because the company operates within it. The function of supplying raw materials in the amount of the need is performed by OOO Tatneft-Neftekhimsnab, the function of sales of finished products - by OOO Trading house "Kama". By decision of the extraordinary general meeting shareholders of OAO Nizhnekamskshina, minutes of June 27, 2002, the powers of the sole executive body were transferred to the management company OOO Tatneft-Neftekhim.

The plant has implemented and effectively operates the ISO quality system -

9001: 2000, certified by the international certification body TUV CERT, which provides for careful control of raw materials, materials, components supplied to the plant, strict adherence to the process regulations throughout the entire production cycle and testing of finished products.

Mastering the production of highly efficient passenger radial tires "KAMA-EURO" using new technology on imported equipment using imported and homologated raw materials. By the decision of the Board of Directors, a set of measures was taken to withdraw services, non-core structures and service activities from the JSC

"Nizhnekamskshina".

In a market economy, OAO Nizhnekamskshina pays significant attention to the problems of optimizing the process of promoting goods from manufacturer to consumer.

The dynamics of production of products of OAO Nizhnekamskshina is presented in table 2.1.2.

Table 2.1.2. Dynamics of production of products of JSC "Nizhnekamskshina"

	Production volume,	Growth rate, %
		Basic

The table shows that the volume of production in 2011 decreased by 1,096.3 thousand units. (10%) compared to 2010; relative to 2009, the production of tires in 2011 is less by 4939.2 thousand units. (33.4%). A significant decrease in the volume of production is associated with the termination of production of the main range of truck tires in the 2nd half of 2011. A visual representation of this dynamics is shown in Fig. 2.1.4.

...

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UDC 658.51

METHODOLOGY FOR CALCULATING THE PROJECT EFFICIENCY INDICATORS OF THE IMPLEMENTATION OF THE INSTRUMENT

PRODUCTIONS2

A.S. Ptuskin, V.Yu. Antsev, N.A. Vitchuk

The advantages of using integral indicators of project efficiency and their features associated with the assessment of the implementation of lean manufacturing tools are considered. A methodology for calculating integral performance indicators for assessing the results of the implementation of lean manufacturing tools is proposed. An example of calculating integral indicators of the effectiveness of the implementation of lean production tools at a machine-building enterprise in the city of Kaluga is given.

Key words: lean manufacturing, lean manufacturing tools, project, integral performance indicators, cash flow.

At the present stage of industrial development, a special approach to enterprise management is required, based on new technologies and methods of organizing production activities. Among modern and effective methods organization of production processes can be distinguished lean manufacturing. Focusing on lean production provides a number of advantages: the culture of enterprise management, the system of relationships between different levels of the hierarchy and the system of values \u200b\u200bof employees are changing; labor costs and terms of product creation are reduced, the cost price is reduced while maintaining the quality of products. It should be noted that the principles of lean manufacturing are consistent with the concept of sustainable development in relation to ending the irrational growth of resource use. environment , and projects for the introduction of lean production tools can be considered as the implementation of private strategies for the rational use of resources and reducing the amount of waste, which are elements of the company's overall environmental strategy aimed at solving environmental and resource-saving problems.

In recent years, the number of Russian enterprises that use lean manufacturing tools has been steadily growing. For example, they are being actively implemented by JSC Russian Railways, JSC AvtoVAZ, JSC Pipe Metallurgical Company, JSC RUSAL Bratsk, JSC Severstal, JSC NPO Saturn, JSC Perm Motor Plant, etc. Many enterprises publish information about the results of mastering lean manufacturing tools, about changes in the values \u200b\u200bof revenue, profit, indicators of labor productivity and efficiency

2 This work was carried out with the financial support of the Russian Humanitarian Scientific Foundation and the Government of the Kaluga Region (project No. 14-12-40003a (r))

use of equipment. However, how the calculations of the obtained effect were made, and what specifically influenced the increase in the performance of the enterprise is not specified. Objectivity in assessing the effectiveness of a project for the implementation of lean manufacturing tools is important. First of all, it is necessary to present the project to the management or potential investors. In addition, by demonstrating the benefits of Lean manufacturing in numbers, you can involve as many people as possible in your enterprise or separate responsibility center on the project. However, any enterprise that begins the transition to lean manufacturing faces the difficulty of determining the effectiveness of future changes in the organization of production of products or services.

Lean manufacturing is an approach to the organization and management of production, based on a constant striving to eliminate all types of waste. There are usually seven types of losses: excess inventory, excess transportation, excess movement, defects, downtime, unnecessary processing, overproduction. Reduction of each type of loss is carried out within the framework of specific tools of lean manufacturing. As a result, it is possible to achieve a reduction in the duration of the production cycle for manufacturing products, reducing costs, improving the quality of products, reducing the amount of inventory, improving the working conditions of personnel, reducing the time for delivering products to the customer, etc. At the same time, it is difficult to predict the additional income that the company will receive when introducing lean manufacturing tools.

In some cases, the effect can be calculated indirectly. For example, when inventory decreases, funds are released that can be directed to various purposes of the enterprise; with an improvement in the quality of products, an increase in sales is expected and, accordingly, sales proceeds. But the goals of the project may be to improve the working conditions of employees, reduce the time for servicing equipment and reduce the cost of products that do not enter the market, but go to other divisions of the enterprise, etc. In this case, it is difficult not only to determine the result of achieving each individual goal, but also express it through some general indicator that will reflect the effectiveness of the implementation of a multi-purpose project.

Of course, when making design decisions, it is necessary to take into account not only economic, but also difficult to formalize strategic criteria, however, assessing the economic efficiency of the project is of paramount importance and allows you to determine the financial consequences of the project, which are of key importance for the decision on its implementation. The quality of the assessment is determined by the reliability of the information processed and the methodology used. In practice, the most widespread are dynamic and static methods for calculating efficiency.

The basic assumptions of static methods do not allow us to consider their results as objective. In order to achieve maximum objectivity when evaluating a project for the implementation of lean manufacturing tools, one should use dynamic methods and determine integral performance indicators: net present value (NPV), profitability index (PI), discounted payback period (PBP), internal rate of return (IRR). These indicators take into account the impact of inflationary processes, different cost of money in the present and future time, uncertainty and risk factors associated with the implementation of the project. Calculations of integral performance indicators are performed based on the determination of the amount of receipts money and the amount of payments associated with the implementation of the project. After determining the nominal values \u200b\u200bof cash receipts and payments, a discounting procedure is carried out - bringing the values \u200b\u200bof different cash flows to the value of the initial period. The use of integral performance indicators is the most appropriate for evaluating projects for the implementation of lean manufacturing tools, since they are based on continuous gradual improvements in an enterprise's performance over a long period of time.

However, in the known literature, there are no methods for calculating integral performance indicators that can evaluate the results of the implementation of lean manufacturing tools.

Usually, for projects whose results may be the development of a new product, technology, etc., before calculating the integral performance indicators, it is recommended to draw up a financial plan for the project, on the basis of which the amount of the total cash flow from the project is determined as the difference between receipts and payments of funds. The financial plan shows the flow of funds and reflects all the activities of the enterprise in dynamics. To assess the project for the development of lean manufacturing tools, the construction of a complete financial plan doesn't make sense. In this case, it is enough to determine the incoming and outgoing cash flows that cause the differential effects of the decision, that is, those changes in cash flows are determined that are caused by the proposed tools of lean manufacturing. For example, if it is expected that the tools of lean manufacturing proposed for implementation will lead to a decrease in the cost of a certain product, then the calculation of cash flows will be based on determining changes in cost items in the cost of this type of product and related income and expenses of the enterprise, taking into account the amount of investment for the project. At the same time, it is necessary to comply with such basic principles for assessing the effectiveness of projects as accounting only

forthcoming costs and revenues and comparison of situations not "before the project" and "after the project", but "without the project" and "with the project".

The figure shows some possible components of fixed and variable costs, as well as other income and expenses of the enterprise, the change of which can be influenced by the tools of lean manufacturing proposed for implementation. Moreover, the variables and fixed costs are directly related to the production of a specific type of product of the enterprise and are reflected in its cost. Other income and expenses of the enterprise, identified in the course of implementation of lean manufacturing tools, are accounted for separately. The sign A denotes changes in the items of income and expenses of the enterprise, which the project for the transition to lean production involves.

Cash flow formation scheme

Of course, the calculations should be accompanied by an analysis of the external and internal environment of the enterprise, which will make it possible to more objectively assess and predict the fixed and variable costs of the enterprise.

1. Market analysis and forecast of product sales volumes, as well as tax, investment and financial analysis of the enterprise implementing the project in order to identify trends in its functioning in the future.

Analysis of the sales market and forecast of the volume of sales of products can be carried out, for example, by the marketing department of the enterprise. In the course of its implementation, the potential capacity of the sales market is determined, i.e. the general need of buyers for a particular type of product, for

based on statistical information, government programs, analytical data from research agencies.

The volume of sales can also be predicted on the basis of already concluded contracts with the customers of the enterprise for future deliveries of products (up to 5 years).

In addition, this block studies the main competitors of the enterprise in terms of disclosed and accessible information, in particular, posted on their websites.

Tax analysis implies the establishment of the tax burden of the enterprise based on the adopted taxation system (general or special tax regimes). This information can be obtained from the data of the accounting statements of the enterprise.

The investment analysis of the enterprise is carried out on the basis of the information on the balance sheet of the enterprise (Section I of the balance sheet asset). Based on the results of the analysis, it is possible to judge not only the directions of the enterprise's investment activity (investments in production, venture, financial investments), but also to identify trends in their changes in the near future based on the use of horizontal, vertical and trend analysis.

Financial analysis allows you to judge the financial position of the enterprise and the possibility of implementing an investment project on its basis. It is conducted in the following areas:

1) analysis of the company's solvency (by liquidity ratios);

2) analysis financial sustainability (according to the coefficients of autonomy, financial stability, the ratio of own and borrowed funds, provision of own circulating assets);

3) analysis of business activity (in terms of capital productivity, labor productivity, turnover ratio of working capital);

4) analysis of the profitability of the enterprise (in terms of profitability);

5) analysis of the likelihood of bankruptcy of the enterprise (according to the formal signs of bankruptcy).

If there is a steady positive dynamics of the financial condition, then a decision is made to implement the investment project. Otherwise, it is necessary to prove that the investment project proposed for implementation will improve the position of the enterprise.

2. Determination of the amount of necessary investments for the implementation of the project.

The amount of necessary investments for the implementation of the project is determined by the cost estimate, which is drawn up by the project developers. It takes into account the costs of R&D, construction and installation work, the purchase of equipment, tools, tooling, personnel training, etc. After calculating the amount of costs for the implementation of the project, the sources of their financing are established. It can be:

1) own sources of financing (retained earnings, depreciation fund);

2) attracted (non-overdue accounts payable);

3) borrowed (credits, loans).

The choice of the source of financing depends on the cost of each source of financing and the financial position of the enterprise, which was analyzed earlier.

3. Determination of costs as part of the cost of production when introducing the proposed tools of lean production.

The calculation of cost items as part of the cost of production at each individual enterprise is carried out in accordance with the rules established by the accounting policy. Therefore, the calculation of cost items that will change with the introduction of lean manufacturing in an enterprise depends on specific conditions.

For example, the value of the main wages workers before the project was X rubles. In this case, the value of the basic wage is determined through the hourly tariff rate of the y-th qualifying category for the i-th operation (Schasgu, rubles) and the time rate for the i-th operation (Hvr ^, n / h):

^ main s / pl \u003d X Hours at "Нвр1

1 \u003d 1, (1) where m is the number of operations in the technological process.

The time norm for each operation is made up of the operational time, which in turn includes the main (machine) and auxiliary time, organizational and technical time, preparatory and final time and time for rest:

Hvrg \u003d (1osn (m) + 1vsp) + 1org -tech + 1podg-zakl + 1otd ^

If the proposed lean manufacturing tools are aimed at reducing the organizational and technical time required for equipment maintenance and operational time by the value of Y at a certain operation of the technological process (for example, the first one), then the time rate for this operation will also decrease by the value of Y. Then the basic salary of the worker who performs this operation will be less by the amount Hour1 Y:

^ main s / pl 1 \u003d Hour1 (Hvr \\ - Y) \u003d Hour1 "Hvr1 - Hour1" Y ^

Accordingly, the item of the cost of production "Basic wages of production workers" will be equal to:

^ main s / pl 1 X Schas1 Y

Thus, when establishing the method adopted at the enterprise for calculating each cost item and how each implemented lean manufacturing tool affects manufacturing process certain products, you can create a new cost estimate.

4. Comparison of the values \u200b\u200bof cost items without a project and with a project for implementing lean manufacturing tools and identifying positive and / or negative deviations.

After drawing up a new calculation of the cost of production, its values \u200b\u200bare compared with similar cost items that occur in the production of products in the existing operating conditions of the enterprise.

If we return to the simple example presented earlier, the difference between the amount of basic salary before and after the implementation of the project is:

D hour 1 1 (5)

However, the introduction of lean manufacturing tools can help not only reduce the items of production costs, but also, conversely, cause them to increase in comparison with the initial values. Then the deviation will be negative (D< 0), и денежный поток соответственно уменьшится на эту величину.

5. Calculation of changes in other income and expenses (taxes, income from the sale of unused property, stocks of components and materials, etc.).

The use of lean manufacturing tools can affect not only the change in cost items included in the calculation of the cost of production. Other lines of the profit and loss statement of the enterprise may also be subject to change. Thus, the implementation of a project for the implementation of lean manufacturing tools can lead to the release of surplus assets (equipment, stocks), the sale of which will allow the company to receive additional income.

Another example. An increase in cash flow can be caused by a decrease in the amount of taxes paid by the company:

1) a decrease in the amount of wages reduces the amount of insurance premiums;

2) the sale of unused property can reduce the amount of property tax payments;

3) a decrease in the amount of taxable profit leads to a decrease in the amount of income tax, etc.

On the contrary, an increase in the taxable base will have the opposite effect, i.e. will lead to a decrease in the amount of cash flow.

6. Calculation of changes in cash flows by periods of forecasting (differential effect).

In this paragraph, it should be borne in mind that certain indicators are temporary in nature, and, accordingly, the amount of cash flow will change during the forecast period.

For example, variable costs can be determined using the formula:

^ lane \u003d ^ lane ud "^ pr-va (6)

where ^ ln ud - variable costs for the production of a unit of output, rubles; Management - the volume of production for a certain period (month, year), pcs.

When the volume of production increases during the forecast period

7. Rationale for the discount rate.

Three methods can be used to determine the discount rate:

1) the method of cumulative construction;

Within the this method the discount rate is determined by the formula:

SD \u003d DB / R + Prisc \u003d DB / R + E SCH

where Дб / р - risk-free profitability; Prisk - premium for the risk of investing in a project; U - subjective assessment of the i-th risk factor (0 - 5%);

/ is the number of risk factors for project implementation.

The refinancing rate of the Central Bank, the yield on government bonds, the level of long-term deposit interests of the most reliable banks, etc. are used as a risk-free yield.

Among the risk factors, the diversification of consumers, sales markets, suppliers, capital, the financial condition of the enterprise, the size of the enterprise, and the available labor resources are mainly assessed.

2) the model of capital assets;

When using this method, the discount rate is calculated using the formula:

Cd \u003d DB / p + b (Dm / p - DB / p) ^

where Dsr / r is the average return on the stock market; DB / r - risk-free profitability; b - coefficient of yield covariance.

In turn, the coefficient of return covariance is defined as the ratio of the change in the return on the company's shares to the change in the return on the stock market over a certain period of time.

3) method for calculating the weighted average cost of capital.

SD \u003d ZHASS \u003d Dsk<Лск + Дзк dзк + Дпк ^к, (9)

where Dsk, Dzk, Dpk - the cost of funding sources (own, borrowed and attracted, respectively); ^ sk, ^ zk, ^ pk - the share of own, borrowed and attracted funding sources, respectively, in the structure of project investments.

Any method can be chosen to justify the discount rate.

8. Determination of the discounted differential effect.

After calculating cash flows for forecast periods

it is necessary to bring their cost to the cost at the current moment of project evaluation. For this, in fact, the discount rate was determined in the previous paragraph.

The definition of discounted cash flows and their amount can be summarized in table. one.

To consider the project for implementation, the value of the last row of the table must be positive.

9. Calculation of integral indicators of the effectiveness of the project for the implementation of lean manufacturing tools.

The obtained values \u200b\u200bof discounted funds are necessary to calculate the integral indicators of the project:

1) net present value - YRU;

The calculation of NRU is based on comparing the present value of future cash receipts (discounted) from the implementation of the project with the current cash payments required for its implementation.

The profitability index is a relative indicator of the project's efficiency, which is the ratio of current cash receipts to the current cost of payments for the selected planning horizon.

3) payback period - RVR;

Payback period - the period of time from the moment the project starts to the moment of project operation, in which the total discounted income from operation becomes equal to the total discounted payments.

Table 1

Calculation of the discounted differential effect from the project

Article name Time period

1 year 2 years 3 years

Cash flow, rub. DP1 DP2 DPz

Discount factor (g L1 | 1 + I 1 100) C g 1 1 + ^ I 1 100) ^ g L3 1 1 + ° d I 1 100)

Discounted cash flow, rub. DSC ■ f g \\ 1 + CD I V 100 J 1 DP2 ■ (g L 1 1 + Q I V 100 J 2 DPz ■ 11 + Q "V 100 J 3

Discounted total differential effect, rub. DSC ■ (g L | 1 + Q V 100 J 1 + DP2 ■ f g L | 1 + Q I V 100 J 2 + DPz ■ ^ g L 1 + SD I V 100 3

4) the internal rate of return (profitability) of the project - IRR.

This indicator is the discount rate at which the total current receipts from the project are equal to the total current payments for the entire planning horizon.

The indicator of the internal rate of return can be determined using a function provided, for example, in the Microsoft Excel software product (VLOOKUP).

As a small illustrative example, below are the results of evaluating the effectiveness of a project for the development of measures to introduce lean manufacturing tools at one of the Kaluga machine-building enterprises. This project is aimed at solving a number of problems existing at the site of the production of pipelines for gas turbine engines, which are as follows:

1) uneven loading of workers on the site;

2) long distances for personnel movement and product transportation;

3) irrational sequence of operations of the technological process;

4) the predominance of manual labor;

5) insufficient number of storage places for stocks and control devices;

6) irrational placement of jobs;

7) implementation of unnecessary movements by workers when performing technological operations;

8) inefficient use of equipment.

To solve these problems, the project proposed for implementation the following tools:

1. The "5S" system is an effective method of organizing workplaces, increasing the controllability of the working area, increasing the production culture and saving time.

2. Kobetsu - kaizen - a tool that is used to solve local, point problems.

3. U-layout - a tool that allows you to determine the optimal location of equipment and transport routes for resources in the production process.

4. Storm - Breakthrough - A five-day hands-on workshop to master lean manufacturing techniques.

The introduction of the listed tools ensures a reduction in the cost of production of pipelines under the item "Wages of basic production workers", as well as a decrease in the amount of tax payments. At the same time, the transition to machine execution of operations for bending and polishing pipelines will lead to an increase in costs for process fuel and energy, for tools, for equipment maintenance and repair.

The investments required for the implementation of the project include the purchase of a grinding machine, dismantling and installation of equipment, manufacturing of tooling, training costs and amount to 210,000 rubles. Financing is planned from own funds.

Changes in cash flows due to the implementation of the project by periods of forecasting are presented in table. 2. The forecasting period, equal to three years, is due to the period of coverage of the strategic development plans of the enterprise, including the production of gas turbine engines. Planned volume of pipelines production: 1 year - 6300 pcs., 2 years - 6650 pcs., 3 years - 7070 pcs. Inflation is not included in the calculations. The discount rate is 10%.

The results of calculating the integral indicators of the project's effectiveness are given in table. 3.

table 2

Change in items of cash flows

Time period Estimation of differential effect

Article title 1 year 2 year 3 year

Change in variable costs per unit of production, rub. Including: 11.66 11.66 11.66 Positive

change in costs for process fuel and energy, rub. 11.58 11.58 11.58 Negative

change in tool costs, rub. 0.58 0.58 0.58 Negative

change in piecework wages of production workers, rub. 23.82 23.82 23.82 Positive

Change in variable costs for the entire production volume, rub. 73458 77539 82436 Positive

Change in the cost of maintenance and repair of equipment, rub. 38580 38580 38580 Negative

Change in the amount of taxes, rub. 46758 49670 53164 Positive

Total differential effect, RUB 81636 88629 97020 Positive

Discounted differential effect, rub. 74215 73247 72893 Positive

Investments, rub. 210,000 - - Negative

Table 3

Performance Indicators of the Implementation Project

lean manufacturing

Indicator Value

NPV, rub. 10354

Of course, this project for the implementation of lean manufacturing tools at the pipeline production site is of modest scale, and the obtained values \u200b\u200bof integral efficiency indicators are low, but they indicate its economic feasibility. At the enterprise, the project is considered as a pilot, and in this article it is used as an illustrative example.

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Ptuskin Alexander Solomonovich, Doctor of Economics sciences, prof., [email protected], Russia, Kaluga, Kaluga branch of FSBEI HPE "Moscow State Technical University named after N.E. Bauman ".

Antsev Vitaly Yurievich, Dr. sciences, prof., head. chair [email protected], Russia, Tula, FSBEI HPE "Tula State University",

Vitchuk Natalya Andreevna, student, [email protected], Russia, Kaluga, Kaluga branch of FSBEI HPE "Moscow State Technical University named after N. E. Bauman ".

CALC ULATION OF INDICATORS EFFICIENCY OF PROJECT IMPLEMENTATING LEAN

A.S. Ptuskin, V.J. Anzev, N.A. Vitchuk

Advantages and features of use integrated indicators efficiency of the projects to implementing lean tools are considered. Method of calculation of integrated indicators efficiency for evaluation results after implementing lean tools is offered.

Key words: lean production, lean tools, project, integrated indicators efficiency, cash flow.

Ptuskin Alexander Solomonovich, doctor of economical science, professor, [email protected], Russia, Kaluga, Bauman Moscow State Technical University Kaluga Branch.

Anzev Vitaliy Jur "evich, doctor of technical science, professor, manager of department, [email protected], Russia, Tula, Tula State University,

Vitchuk Natalia Andreevna, student, [email protected], Russia, Kaluga, Bau-man Moscow State Technical University Kaluga Branch.

UDC 332.012.32.332:336.13.012.24

RESEARCH OF THE CONTENT OF THE FORMS OF FINANCIAL RELATIONSHIP OF PUBLIC-PRIVATE PARTNERSHIP SUBJECTS

A.S. Vasin, D.A. Naydenov, V.A. Fatuev

A set of organizational and economic indicators that allow choosing the most effective form of financial relationships between participants in public-private partnerships are considered. The systematization of indicators was made taking into account the distribution by stages of the life cycle of an investment project with the participation of public and private partners.

Key words: public-private partnership, financial relations of subjects, investment projects with state participation, financing of public-private partnership.

At the enterprises of the electric power industry, healthcare, education, construction, road, railway, utilities and other strategically, economically and socio-politically significant sectors of the national economy, traditionally under the tutelage of the state, today there is an acute lack of sufficient budgetary funds necessary to support them and development, which complicates the implementation of large-scale technical transformations by the state. At the same time, the presence of state property inhibits the desire of private companies to participate in financing socially significant projects.

In order to ensure a unified approach to the qualitative and quantitative assessment of the effectiveness of the implementation of lean production technologies in the structural divisions of the functional branches of the production unit of Russian Railways:

1. To approve the attached Methodology for assessing the economic efficiency of the implementation of lean manufacturing technologies (hereinafter - the Methodology) and put into effect from January 1, 2013.

2. The heads of departments, functional branches of the production block (according to the list) ensure the application of this methodology in assessing the economic efficiency of projects for the introduction of lean production technologies in subordinate structural divisions, and also provide appropriate resources to motivate employees for the results of the implementation of lean production technologies in the presence of a confirmed economic effect ...

Senior Vice President of Russian Railways
V.A. Gapanovich

Methodology for assessing the economic efficiency of the implementation of lean manufacturing technologies in the structural divisions of the functional branches of JSC "Russian Railways" of the production block

1. General Provisions

1.1 Introduction

The methodology for assessing the economic efficiency of the implementation of lean manufacturing technologies (hereinafter referred to as the Methodology) was developed in accordance with the Standard Requirements for the preparation of feasibility studies, approved on 08.12.2006 by the Department of Technical Policy.

The grounds for the development of the Methodology are:

1. Order of the first vice-president of JSC "Russian Railways" VN Morozov. dated 17.10.2011 No. 2233r (subparagraph 1.2).

2. Order of JSC "Russian Railways" "On adjusting the plan of scientific and technological development of JSC" Russian Railways "for 2011" dated 6.12.2011 No. 2644r.

The provisions of this Methodology are consistent with the following regulatory documents in force at Russian Railways:

1. The concept of application of lean production technologies in JSC "Russian Railways", approved by the order of JSC "Russian Railways" dated June 28, 2010 No. 11250.

2. Guidelines for the application of lean manufacturing in the implementation of rolling stock repairs (Methodology of JSC "Russian Railways" M 1.05.001), approved by the order of JSC "Russian Railways" dated 17.12.2010, No. 2621r.

3. Guidelines for the application of lean production when revising the rolling stock repair technology (Methodology of JSC "Russian Railways" М 1.05.004), approved by the order of JSC "Russian Railways" dated 06.12.2011, № 2628r.

4. Regulations on the Corporate system of bonuses for employees of branches of JSC "Russian Railways", approved by the order of JSC "Russian Railways" dated July 20, 2010 No. 1573r.

5. Classifier of items of management accounting of expenses of JSC "Russian Railways", approved by the order of JSC "Russian Railways" dated December 29, 2012, No. 2501r.

6. The procedure for keeping separate records of income, expenses and financial results by type of activity, tariff components and consolidated types of work of the open joint stock company "Russian Railways", approved by order of the Ministry of Transport of Russia dated 31.12.2010 No. 311.

7. "Methodological recommendations for assessing the effectiveness of investment projects", approved by the Ministry of Economic Development and Trade, the Ministry of Finance of the Russian Federation and the State Committee of the Russian Federation for Construction, Architectural and Housing Policy No. VK477 dated 06.21.1999.

9. Recommendations on the organization of additional bonuses for employees of branches of the open joint-stock company "Russian Railways" for the results of implementation of lean production, approved by the order of JSC "Russian Railways" dated October 21, 2010 No. 2179r.

Due to the fact that projects for the implementation of lean manufacturing are not investment projects and are of an organizational and technological nature, then use the "Methodological recommendations for evaluating the effectiveness of investment projects" dated 06.21.1999 No. VK477, as well as "Methodological recommendations for evaluating investment projects on railway transport "from 31.08.1998, № В-1024у for the assessment of economic efficiency is impractical. If it is necessary to combine investment projects with the introduction of lean manufacturing technologies, the above Recommendations should be used.

1.2 Goals and objectives of the Methodology

The purpose of this Methodology is to provide a qualitative and quantitative assessment of the effectiveness of projects for the introduction of lean production technologies in the structural divisions of Russian Railways.

A qualitative assessment is carried out using the analysis of the dynamics of production indicators, and a quantitative assessment is based on the calculation of the economic effect.

The main objective of this Methodology is to calculate production and economic indicators for the implementation of a project for the introduction of lean production technologies for the subsequent assessment of its effectiveness, preparation of proposals to motivate its participants and adjust the budget.

1.3 Scope of the Method

This Methodology is intended:

1) for use by structural divisions of the line level in order to assess the economic and technical effect at the stages of development and assess the effectiveness of the implementation of projects for the introduction of lean production technology;

2) for the financial and economic services of regional directorates and branches, as well as departments of the management apparatus of Russian Railways, to calculate the economic effect of the introduction of lean production technologies.

The technique was developed for use in the following branches of Russian Railways and their structural divisions:

1) Central Directorate of Traffic Control:

• Dispatching control center of transportation (DTSUP);
• Center for the organization of work of railway stations (DCS);
• Railway station (DS).

2) Traction direction:

• Operational locomotive depot (TChE).

3) Directorate for the repair of traction rolling stock:

• Repair locomotive depot (TCHR).

4) Central Directorate of Multiple Unit Rolling Stock:

• Motorcar depot (TChprig).

5) Central Directorate of Infrastructure:

• Distance of the path (PCh);
• Specialized track machine station (SPMS);
• Mechanized track distance (PChM), and others;
• Power supply distance (ECH);
• Distance of signaling, centralization and blocking (ШЧ);
• Operational wagon depot (VChDe);
• Distance of civil structures (NMS);

6) Central Directorate for Track Repair:

• Traveling machine station (PMS), and others.

7) Central communication station:

• Communications Directorate (NS);
• Regional Communication Center (RCC).

8) Roszheldorsnab:

• Directorate of logistics itself (DMTO-proper);
• Fuel and material warehouses.

For the structural subdivisions of Russian Railways branches not mentioned above, it is necessary to use a general approach to assessing the effectiveness of the implementation of lean production technologies, established by this methodology.

The economic effect and economic efficiency should be calculated according to this Methodology for those lean production projects for which the working group declares the expected economic effect and an additional premium is expected to be paid.

This Methodology does not consider issues related to the economic effect of the integrated implementation of cross-functional projects to improve technological processes at the junction of the activities of various branches of Russian Railways: Central Traffic Management Directorate, Traction Directorate, Traction Rolling Stock Repair Directorate, Central Infrastructure Directorate, Roszheldorsnab and others.

1.4 Glossary

The base period is the period before the introduction of lean manufacturing technologies.

Lean manufacturing is a management concept that maximizes the value of products or services for consumers (internal or external), as well as minimizes losses during their production. Lean Manufacturing aims to create maximum value for the consumer using the minimum amount of resources. The ultimate goal of implementing lean manufacturing technologies is to provide the consumer with products or services that have maximum value for him and are created using an optimal production process with zero waste of resources used.

External consumer - a subsidiary dependent company of Russian Railways, an individual or legal entity that is not part of Russian Railways.

Internal consumer - a branch or other structural division of Russian Railways.

Production cycle time, time from receipt to dispatch - the time of passage of a product, material or workpiece through a process or value stream from the beginning of the first production operation to the end of the last one.

Stocks - material assets, circulating assets in the form of raw materials, materials, fuel, semi-finished products, finished products that are not used at the moment in production, stored in warehouses or in other places and intended for subsequent use.

Work in progress (WIP) - products (works, services) of partial completion, i.e. has not gone through all the processing (manufacturing) operations provided for by the technological process; fully finished products that have not passed the tests (if such tests are provided by the technology); completed production, but not fully completed or not accepted by the customer.

Non-productive resources - resources involved in processes that do not add value to the consumer.

Inventory turnover is the value of inventory turnover during the year, calculated as the ratio of material assets written off to production to the average inventory value for the period.

Value stream is the sequence of operations required to transform raw materials and information into finished products or services.

Production capacity - the maximum possible output of the enterprise for a certain period.

Manufacturing resources - resources used in processes that add value to the consumer.

Unused resources - resources that are not used in any of the processes (released).

Resources - funds, values, reserves, sources of funds, income.

Summary table of indicators - Table 1 on page 19.

Line-level structural unit - a structural unit of the regional directorate.

The current period is the period after the introduction of lean manufacturing technologies.

Value (customer value) - is defined by an internal or external consumer as the correct and expected quality, quantity, cost and delivery time. Value is a set of properties of a product or service for which a consumer is willing to pay a supplier, since these properties of a product or service cause a subjective feeling of the consumer that the thing (service) he needs has been delivered (provided) at the right time and in the right place.

Economic effect - the amount of expenses of a structural unit, which can be excluded from its budget in the period following the reporting period. The economic effect is also the basis for calculating payments related to staff motivation.

Economic efficiency - the percentage change in the unit cost of manufactured products.

2. The procedure for calculating (planning) the economic effect when introducing lean production technology

2.1 Planning horizon and reporting period

For planning purposes and calculating the economic effect and the indicator of economic efficiency, use a period of one year. The reporting period is one quarter.

Due to the fact that the volume of work and the nature of the activities of railway transport enterprises change under the influence of the seasonal factor, the assessment of the efficiency of the implementation of lean production technologies should be carried out on the basis of calculating indicators for 9 quarters:

• 1-4 quarters preceding the period of implementation of lean manufacturing technologies;
• 5th quarter, the period of implementation of lean manufacturing technologies;
• 6-9 quarters following the period of implementation of lean manufacturing technologies.

2.2 The procedure for planning the economic effect and economic efficiency before the introduction of lean production technologies

To justify the implementation of a project for the implementation of lean production technologies in a linear-level structural unit (hereinafter referred to as a structural unit), apply the following procedure:

2. Formation (forecasting) of a table of performance indicators for the period after implementation.

3. Qualitative assessment of the process of implementation of lean manufacturing technologies based on the calculated production indicators.

4. Calculation of indicators of economic efficiency of the project for the implementation of lean production technology.

5. Calculation of one-time costs accompanying the implementation of lean manufacturing technologies.

6. Calculation of the potential economic effect from the introduction of lean manufacturing technologies.

7. Determination of the estimated adjustment of the budget of the costs of the structural unit.

8. Bringing and coordinating the economic effect with the financial and economic block of the regional directorate.

The order is shown graphically in Figure 1.

See Figure 1 - The procedure for calculating the economic effect before implementation (example)

2.3 The procedure for calculating the economic effect and economic efficiency after the implementation of a lean production project

To assess the effectiveness of the implementation of a project for the implementation of lean manufacturing technologies in a structural unit, apply the following procedure:

1. Formation of a table of production indicators for the base period.

2. Formation of a summary table of production indicators for the current period.

3. Qualitative assessment of the process of implementation of lean manufacturing technologies based on comparison of actual production indicators.

4. Calculation of indicators of economic efficiency of implementation of lean production technology.

5. Qualitative assessment of the indicator of economic efficiency.

6. Calculation of one-time costs associated with the implementation of lean manufacturing technologies.

7. Calculation of the actual economic effect from the introduction of lean manufacturing technologies.

8. Comparative analysis of the confirmed indicators of the economic effect of the introduction of lean production technologies with calculations before implementation.

9. Bringing and coordinating the economic effect with the financial and economic block of the regional directorate.

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