Essence of technical re-equipment and assessment of the effectiveness of its holding in the enterprise. Modern approaches to modernization and technical re-equipment of enterprises Theoretical foundations of technical re-equipment of the enterprise
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Course work
under the discipline "Economics of organizations (enterprises)"
on the topic Essence of technical re-equipment and evaluation efficiencyand its holding in the enterprise
Tolyatti 2010
Introduction
I. Theoretical basis of technical re-equipment of enterprises
1.1 Concept and general characteristics of technical re-equipment of the enterprise
1.2 Advantages of technical re-equipment as a method for diversifying the production of an enterprise
1.3 The role of technical re-equipment in the development of enterprises and its main stages
1.4 Formation of equipment replacement options for re-equipment of production and evaluation of production update efficiency
II Estimated part
1. Definition of source data
2. Calculation of need for basic production facilities
3. Calculation of labor resources
4. Calculation of material resources
5. Calculation of annual costs of production (by economic elements)
6. Calculation of costs per unit of production (according to calculation items)
7. Checking the correctness of the calculations
8. Calculation of vacation prices
9. Summary Economic Indicators
10. Analysis of break-even
List of sources used
Introduction
In this course work, one of the strategic alternatives of prospective planning is considered - technical re-equipment. This topic is still poorly studied by our Russian economists. Although the first theoretical developments appeared in the 20s. XX century Abroad, however, still not developed a universal concept that would satisfy the needs of most enterprises wishing or forced to diversify.
The existing theoretical developments that appeared abroad did not arise in an empty place, they were based primarily on the accumulated practical experience of enterprises. But this experience was so ambiguous and configured that it was prevented by the development of a unified concept of technical re-equipment. Therefore, so far the theoretical basis of technical re-equipment is very heterogeneous and does not possess versatility, which, in turn, makes it difficult to use it in practice.
In our country, both practical and theoretical experience in this area is not accumulated. There are only single examples of manifestations of some forms of technical re-equipment, the success of which is difficult to judge. But how much foreign theoretical developments are applicable to our conditions, it is also impossible to determine for sure.
In the context of the transition to a market economy, many Russian enterprises are subject to reform in order to survive in a rapidly changing market situation. Therefore, in my opinion, the direction of improving the strategic management of the development of a separate enterprise should be considered in the context of reforming enterprises. Moreover, many of them are interrelated and interact in the overall economic space.
Market relations discover the prospect for Russian business, but at the same time a significant number of industrial enterprises are not able to provide stable activities, and many of them exist in crisis development. An effective tool for stabilization and improving the efficiency of work, in the current conditions, is the process of reforming enterprises. However, the management staff due to the inertia of thinking is not psychologically not ready. In this regard, various forms of advanced training for the staff of the enterprise should be played in a significant role, while the problem of professional adaptation of personnel to new socio-organizational and production conditions is particularly updated. First of all, at the stage of the establishment of an enterprise, you should form at managerial staff of the quality that is necessary in the future in the conditions of the crisis development of the enterprise overcome by reforming and technical re-equipment of production.
Constant improvements in the production technology and changes in the markets forcing enterprises seeking to survive and maintain competitiveness, rebuild their strategy. Of all the market adaptation tools, experts today are today the most effective diversification of production in the form of technical re-equipment.
The relevance of work.When the company is in difficult conditions, which is typical for many Russian enterprises, the technical re-equipment of production can be aimed at a radical restructuring of production activities. The implementation of projects of technical re-equipment of production will certainly lead to significant changes in the methods of its organization and management. Therefore, paramount importance acquires the management of the change process. The search for directions for diversification of production for enterprises of the domestic economy is relevant due to the following circumstances. First, "Soviet economy struggled for one of the first places in the world in terms of the level of production specialization" and created huge monopprodutteid actors. The need to adapt to new economic conditions objectively makes it look for the most profitable areas of application created by production potential. Secondly, the technical re-equipment of production is the tool of intersectoral overflow of capital and the method of optimizing structural transformations in the economy.
Concerning, purpose This course work is to study the directions and mechanisms of technical re-equipment of enterprises.
As part of the goal, the following tasks are resolved:
Consider theoretical aspects of technical re-equipment;
Analyze the activities of the enterprise and substantiate the need for technical re-equipment;
Suggest activities on the technical re-equipment of the enterprise;
Assess the effectiveness of the use of theoretical re-equipment at the enterprise.
Theoretical and methodological basis Studies served special foreign and domestic literature on the subject matter, analytical articles of industry magazines.
Structure of work represented by the introduction, theoretical part, the practical settlement, the conclusion, the list of used sources.
1. Theoretical FoundationTechnical rearmament of enterprises
1.1 Concept and general characteristics of technical re-equipment of enterprises
Diversification of activities - the transition from one-sided, often based on only one product of the production structure, to a multi-profile production with a wide range of products of Zaitsev products B.F., Chirsov V.G. Technical and economic level of production. - M.: Economy, 2002. - with. 65.
Currently, positive shifts in the technical equipment of production are noticeable. In particular, the investments allocated for these purposes significantly increased. However, despite the intensification of the investment policy of the indigenous improvement in the implementation of technical re-equipment and the reconstruction of production has not yet happened. As a result, the wear of fixed assets is growing, there is a tendency to reduce fund-reported. At the same time, the volume of fully worn out funds continues to increase annually. Operation of physically worn and morally obsolete equipment leads to a significant decrease in the performance of social labor. Large losses, the national economy is due to the fact that to maintain worn equipment in working condition and carry out its repairs, significant labor and material resources are distracted. The situation is exacerbated by the fact that due to the weakness of repair services and the insecurity of their spare parts and means allocated for repair and operational needs, repair and modernization are not always carried out qualitatively and in a timely manner. In this regard, the losses from marriage increased, the number of accidents increased.
Studying the problem of updating by reconstruction and technical re-equipment of production in relationship with its intensification and economic mechanism allows you to identify a number of trends, which in practice expands our ideas about ways to increase the efficiency of social production, the need to accelerate it.
The first trend is manifested in the fact that the acceleration of work on the technical re-equipment and reconstruction of the existing production under the influence of the scientific and technical resolution is dictated by faster aging of cash.
The second trend is that in modern conditions, the rate of accumulation, i.e. The share in national income that goes on the accumulation is determined primarily by the efficiency of the use of capital investments and production assets, which in turn allows you to compensate or weaken the influence of stabilization and even reduce the rate of accumulation on the pace of development of social production.
The presence of such trends indicates that technical re-equipment and reconstruction of the current production should be managed. Under management here is meant a system of long-term, short-term and operational measures aimed at planning preparation and conducting technical re-equipment and reconstruction in order to achieve the maximum socio-economic effect in the rational use of the necessary resources, i.e. Resource saving. Technical re-equipment and reconstruction of production embody the concepts of compensation, replacement and generally updating fixed assets, reflecting the same process of commissioning new wages, more progressive in technical and more efficient economic, instead of outdated outdated. Therefore, the update is such changes in the existing facilities of labor, as a result of which public production is saturated with new machines, mechanisms, buildings instead of old pitrors L.B. Technical re-equipment of production. - M.: Knowledge, 2007. - with. 295.
The definition of the essence of technical re-equipment of production is the first step in the formation of the economic mechanism of management of this process. The main task facing this mechanism is to improve the efficiency of work carried out within the framework of technical re-equipment of existing enterprises. It is about the formation of the targetting orientation of technical re-equipment expressed, primarily in determining the economic content of this process.
In general, the economic content of technical re-equipment from the position of implementation in the production of technological progress is determined by MA Vilensky: "This is the process of equipping the new technique of all technological converters of the main and auxiliary production, including production infrastructure, such social infrastructure services, in their conjugacy and in the complex for a more complete implementation of the potential economic effect of each type of introduced technology and enhance economic efficiency." Vilensky M .BUT. Economic content of technical re-equipment of production // Economy issues.-2004.-№5.-C. 46..
1.2 Advantages of technical re-equipment as a method of divarfixing the production of enterprise
Technical re-equipment of existing enterprises (hereinafter referred to as technical re-equipment, technical re-equipment of production), a set of measures to improve the feasibility study of individual industries, workshops, sites based on the introduction of advanced technology and technology, mechanization and automation of production, modernization and replacement Outdated and physically worn equipment new, more productive, also to improve the public economy and support services Korovina Z.P. Organization of the introduction of new techniques. - M.: Economy, 2006. - with. 122.
The advantage of this definition is the ability to partial restructuring and expanding existing or the construction of new utility and maintenance facilities, if this is due to the technical re-equipment activities carried out. Positive moments are also associated with the expansion of the application and maintenance of technical re-equipment. The possibilities of conducting complex technical re-equipment of systems and systems of machines, individual production cycles, closed technological processes, ranging from raw material processing and ending with the prepared product. Additional installation on existing manufacturing areas of equipment and machines, the introduction of automated control and control systems, the application of radio, television and other modern means in managing production is also aimed at this. At the same time, the definition of an extremely broad list of objectives and directions of technical re-equipment, which are common and mutually overlapping. As a result, it is difficult to trace the relationship between them, which leads to a discrepancy when choosing specific measures and determine their effectiveness.
Signs that distinguish technical re-equipment from other forms of reproduction should include a permanent and continuous nature of implementation, the update of the mainly active part of the main production facilities, the locality of production facilities that are subjected to re-equipment, not expanding production areas. Based on these signs, the choice of referrals of technical re-equipment and achieved goals should be associated with the improvement of the manufacturing office of the enterprise. Technical re-equipment of existing enterprises // Economy issues. - 2000. - № 2. - P. 14..
As for the reconstruction, there are many technical re-equipment with technical re-equipment associated with the continuous updating of fixed assets based on the achievements of scientific and technical progress, improving the organization and management of production at the norning enterprises. The available differences are related to the fact that the reconstruction is a form of capital construction at the enterprise, is carried out on a specially developed project, it is episodic, aimed at full or partial re-equipment and reorganization of production with a significant coverage of the passive part of fixed assets.
There is little reason to approve the presence of a systematic relationship between the diversification strategy and the financial success of the enterprise. However, reasonably conducted technical re-equipment of activities may be a prerequisite for increasing the efficiency of individual units. For example, if the costs within any industry are in nature mainly permanent, their breakdown to various areas with large sales volumes leads to a significant decrease in specific costs. The condition for improving efficiency in technical re-equipment is the presence of promising, which are of strategic interest, key competencies. So, when Honda began to use the technology of motor construction in the production of various types of products, it has the opportunity to invest more funds in the NIR without prejudice to specific costs.
At the same time, the summation of technological experience contributed to the further increase in the company's technological level. Honda has achieved advantages and quality, which has favorably affected its market positions. In cases where key competencies can be widely used in the production of various types of products, the company's technical re-equipment opens up new opportunities in the field of research. The expansion of economic activity in such cases can lead to the creation of a critical mass of resources, which will bypass competitors.
The technical re-equipment of a certain group of industries allows the company to more widely use accumulated experience in marketing, manufacturing technologies, etc., and, consequently, increase the competitive advantages of diversified divisions. In addition, the use of sectoral diversification even in such limited framework allows to significantly reduce the level of economic risks. However, diversification strategy within a certain group of industries is effective only with a favorable forecast of the conjuncture of the relevant commodity markets.
1.3 The role of technical re-equipment in the development of production d. pleasses and its main stages
The technical re-equipment of production allows to solve the following primary tasks of the enterprise:
Improving the efficiency of economic activity of the enterprise through its technical modernization, improvement of production processes, development of new products;
The use of strategically effective production management methods for adapting a competitive strategy to a new market situation;
Improving the quality of the enterprise's production personnel, primarily managerial;
Formulation of the new image of the company based on the use of modern scientific and technical achievements, innovations, information and communication technologies and innovations of organizational and management activities, which contributes to the increase in the competitiveness and economic efficiency of Kasyanov enterprise S.I. Reconstruction and technical re-equipment of existing enterprises. - M.: Economics, 2004. - with. 76.
The variability of external and internal conditions of the medium leads to the need to develop a production diversification program. The program approach to the implementation of the idea of \u200b\u200bdiversification should include actually all parties to the enterprise, which is claimed by this enterprise, i.e. Wear systemic. In fact, the appearance of the enterprise, taking into account the introduction of new production technologies, modernizing production and improving the management of the enterprise and is comprehensively thought out the process of changing production from an existing state to the final result, which must be achieved when implementing a diversification project. Technical re-equipment of production should be considered as systemic education in the activities of the enterprise.
The technical re-equipment of production proceeds from the current state of production at the enterprise and allows it to improve and can be carried out at the expense of its own sources of financing and attracting additional funds.
The technical re-equipment of production is necessary to improve the efficiency of production, its competitiveness and accumulation of financial and economic potential, when the situation in the enterprise as a whole is stable, but the development dynamics has worsened, the level of competition has decreased, when the enterprise is derived from the crisis state. That is, a set of measures is needed, which would allow to effectively implement production, its management in order to stabilize the situation and withdrawing it to break-even work. The technical re-equipment of production is necessary both under the conditions when the current position of the enterprise can be recognized as satisfactory, but the forecasts of its activities are unfavorable Chumachenko N.G. Technical re-equipment and reconstruction of production. K.: Nukova Dumka, 2001.-s. 103.
The general scheme of the whole process of technical re-equipment of production can be divided into the following steps:
1. Timely awareness of the need to diversify production in the enterprise. An analysis of changes in the external and internal environment, which may affect or have already influenced the vital activity of the enterprise.
2. A description of the management system, production, finance of the enterprise is made, their effectiveness is estimated. A financial and economic analysis of the current state is carried out. The main factors of the driving efficiency of the enterprise are revealed.
3. In accordance with the Strategic Development Goals, a draft technical re-equipment of production is being formed, taking into account the status of the company's development at this stage, within the framework of the existing strategy for the development of the enterprise, its main benchmarks and how to achieve them.
It includes a complex of necessary measures in the field of management, finance, production, personnel support, evaluation of the cost of diversification.
4. Implementation of the project of technical re-equipment of production. Here, the skillful dusting of all units in the implementation process and high management activities for the successful implementation of the diversification program are important.
5. Evaluation of the project of technical re-equipment of production. Here, the following highlights can be distinguished, such as an analysis of the state of the enterprise, taking into account changes conducted within the framework of the technical re-equipment project, conclusions on the basis of the allocation of areas for increasing the effectiveness of financial and economic activities and their implementation in the process of implementing a technical re-equipment project, accumulated experience in The process of developing and implementing this project Nikova L.I. Analysis of the effectiveness of technical re-equipment of industrial enterprises. - M.: Finance and Credit, 2000. - with. 156.
The technical re-equipment of production is a strategy of survival and adaptation of an enterprise to a rapidly changing situation in a market economy.
However, under the transition of the Russian economy to new business relations, the company's survival strategy is characterized by active and passive types of adaptation to existing conditions.
The main measures describing the strategy of a passive type of adaptation of enterprises include: reducing the share of costs by reducing production volumes, reducing the production level of production, reducing employment and wages, the use of government subsidies and subsidies, non-payment of all types of Popov's creditors V.M. Business planning. - M.: Finance and Statistics, 2007. - with. 295.
The active type of adaptation strategy is characterized as follows: search for new market niches, product renewal, technical re-equipment of production, marketing costs, reducing the primary costs by improving the technology and use of innovation, changes in the loading of aggregates, liquidation and reform of non-profitable industries, restriction of non-payment and strengthening of entrepreneurial activities from the provision of own means and on the conditions of market lending. An active strategy for adaptation is characterized by stabilization or weak growth of production.
1.4 Formation of equipment replacement options for reversew.production and evaluation of production update efficiency
re-equipment of labor material manufacturing
Technical reconstruction in our country is carried out in various areas: the introduction of progressive technologies, mechanization and automation of production, modernization of equipment, a fundamental change in the organization of production and management. But primary importance at the present stage of the economy is attached to those that allow you to create conditions for the production of products at the level of the best domestic or world samples.
Economic research and accumulated economic experience indicate that today the basis of technical re-equipment and reconstruction of the current production is the widespread introduction of new progressive technologies, comprehensive automation of production. These directions are the most effective.
The reason for replacing production equipment and machines is their physical and moral wear. Physical wear means deterioration of the technical and economic characteristics of the equipment in the production process. In the event that the repair, restoring the consumer properties of the equipment, is economically inexpedient, it is necessary to replace it with a new one. The machine requires replacement as a result of physical wear, if the cost of repairing or modernization is commensurate with the cost of purchasing, delivery and installation of new equipment. It should be noted that the conclusion about the need to replace equipment due to the duration of its use is not determining, since the practical experience of technically developed countries suggests that the "Green" equipment has a significant proportion. The criterion for replacing the equipment is not its age, and the degree of compliance with the technical and economic requirements in relation to the conditions of the concrete production of Banching S.M. Organization, planning and management of industrial enterprise activities. - Kiev, 2008. - with. 149..
The process of updating production in modern conditions should be considered from the position of its direction to enrich the content and improvement of working conditions. In this regard, it is advisable to allocate as an independent form to replace the equipment associated with social, wear, which is determined by the inconsistency of the social characteristics of the equipment used by its socially normal level. The specific feature of this form is that the specified inconsistency may manifest itself and in relation to new equipment. Thus, the introduction of mechanized coal mining complexes in the lavs increases as 8-10 times dusting.
Currently, it is often an improvement in the consumer properties of new techniques is carried out at the expense of additional costs, i.e. The cost of new machines and equipment is due to the fact that at certain stages of development, constructive and technical improvements can be provided only due to additional costs. In this case, additional costs can be compensated by saving costs to increase production.
The impossibility of compensating costs due to an increase in production indicates that the principle of further constructive and technical improvements is morally outdated, therefore, in order to increase the consumer value of new machines and equipment, it is necessary to focus on the development of fundamentally new technical solutions.
A possible version of the technical re-equipment of the production of an industrial enterprise can be defined as a set of breeding equipment for equipment for all technological links of the production process.
When developing technical re-equipment options, the following principles must be taken into account: the national economic approach, target orientation, complexity, balance, variation of resource use, coherence to the implementation of the periods.
In the process of forming technical re-equipment of industrial enterprises, it is necessary to allocate its main directions emanating from the existing assessment of industrial and scientific and technical potentials that take into account the peculiarities of the current stage of economic development.
The main directions are manifested differently in various industries.
The main directions of technical re-equipment of industrial enterprises are achieved by increasing the level of mechanization and automation of labor, reduction due to this number of workers engaged in manual labor; increasing the efficiency of the use of fixed production assets, widespread use of progressive solutions; reduction of loss of raw materials during production; growth in the use of polymeric materials; unification and standardization of parts produced, which will reduce the nomenclature and increase the quality of spare parts; increase in the production of automation tools using technology and technological processes; Use of progressive methods for treating raw materials Philippov A.N. Technical and economic design of food industry enterprises. - M.: Statistics, 2007. - p. 21.
Based on dedicated areas of technical re-equipment of industrial enterprises, breeding equipment for improving production equipment are formed, which largely take into account the specific features of industries, specific and detail, "rigidly" are associated with restrictions on almost all types of resources and are focused on achieving pre-formulated objectives. The implementation of subordants is aimed at improving individual jobs or technological links of the production process.
The process of forming options is divided into two relative to the independent phase: the preparation of the replacement of equipment for the development of individual technological links and the construction of an algorithm that allows synthesizing a plurality of subordinates and permissible options for technical re-equipment of an industrial enterprise.
The first stage can be implemented using a data bank, since in the near future the "basis of an integrated system of information will obviously be automated data banks", which are "systems for obtaining information from many sources and in turn outreach to many consumers the necessary data" and allowing many consumers "To solve many newly arising tasks that have not been predetermined in advance, Bukas V.I., Lapidus M.Kh. Financing technical re-equipment and reconstruction of enterprises. -M.: Finance and Statistics, 2007.- with. 149.. The organization of information in the data bank is based on the principle of integration and correction of data. The data bank consists of several databases and the management systems. Under the database, the organization of logically related information elements is understood, and the control system is a software apparatus that provides storage, updating and data sample, i.e. The database management system is aimed at ensuring the life of the system in conditions of changing requirements. In the database management system with relatively more permanent components, the data themselves, and their processing according to user requirements can be much more likely to change application programs. Currently there are two trends in the development of the database management system. One of them implies the merger of the database management system with the operating system, and the other is the allocation for it by a special mini-computer. The last direction of development of the database management system is used in cases where there are large databases.
The development of equipment replacement options must be preceded by their analysis in such a sequence:
Determined in the databases, the availability of measures to implement the planned technical, technological and organizational solutions to replace equipment,
In the presence of ready-made activities in the databases, their relationship with other activities is specified, the possibility of using activities in existing form is estimated;
The complexity and complexity of calculations is determined to establish the need to focus on the computer or, if possible, and appropriate, use a manual account;
The accuracy of the quantitative characteristics of measures is estimated and the conclusion about the feasibility of using the computer or other approximate express methods based on simplifying calculations arising from the well-known error of the initial data Avdeenko V.N., Kotov V.A. Production potential of an industrial enterprise. - M.: Economy, 2001. - with. 165.
At the next stage, the formation of a set of technical re-equipment measures, allowing to expand "bottlenecks" and achieve the target standards of individual stages of the production process. The formation of sets of activities is carried out by embedding in an existing system of certain technical innovations from the Bank of Events.
Taking into account the formed measures, the promising production capacity at the end of the planned period is calculated, indicators of the technical and economic level are recalculated and an option for technical re-equipment is formed. Since among the activities of technical re-equipment there are alternatives, a single variant of the production program corresponds to several options for technical re-equipment.
With the stabilized structure of the production program, the "bottlenecks" are known and are determined by the coefficient of integral loading of equipment, technological operations (sites), technological converters (workshops) according to the results of certification of the relevant stages of the production process. When planning technical re-equipment in the context of a significant change in the structure of products, the analysis of "bottlenecks" is advisable to conduct on the basis of the calculations of the production capacity of the stages of the production process.
According to the final set of activities, the costs of the necessary resources are determined and a technical re-equipment option is formed, which includes goals - ways to achieve goals (set of activities) - the necessary resources.
The establishment of the reconstruction efficiency criterion is associated with the choice of indicators characterizing the economic results of implementation. The feasibility of capital investments that enterprises can do in order of self-financing or at the expense of free loan can be determined to be expected to improve the indicators of current economic activities.
In economic literature there are different approaches to the definition of indicators of the economic efficiency of reconstruction and technical re-equipment of enterprises: the definition of one indicator, such as the payback period of capital investments due to the annual economic effect, or the definition of a set of indicators characterizing the efficiency of living and extractive labor, technical and resource armed and Dr. No even generalizing indicator is able to reflect all aspects of the effectiveness of new technology. The entire system of indicators should determine the optimal level of decisions on the scale and pace of implementation of the technical reconstruction of industries and enterprises by transferring the center of attention from intermediates to the final national economic results, with quantitative indicators for high-quality; disclose the content of the reconstruction, describing the main directions and ensuring the maximum efficiency of each of them; characterize the effectiveness of both new equipment and capital investments, giving the opportunity to compare the directions of technical reconstruction with the options for new construction and expansion; Put a limited circle of indicators that can identify reserves of using fixed assets of material and labor resources, taking into account socio-economic results.
One of the generalizing indicators of evaluating the effectiveness of reconstruction is an economic effect. Since the reconstruction of the current enterprise is carried out for a long time, the economic effect is determined for the estimated period for the implementation of the event from the start of reconstruction before receiving all the results provided and is integral (with a growing outcome of the planned period).
The cost of implementing the reconstruction (ZT) activities are calculated by the formula:
where the cost of costs per year (including the cost of obtaining related results), UAH;
aT - the coefficient of bringing to the settlement year.
where AT is the coefficient of bringing;
tP-T - the number of years, separating the costs and results of this year from the beginning of the settlement year;
E- standard to bring up the rapid costs.
In determining the efficiency of reconstruction in the total cost of the costs, in addition to the newly investigated centralized and non-centralized capital investments, the cost of liquidated fixed assets are taken into account, which are transmitted for use on other sites of the national economy, etc.
where the book-capital costs produced during the years planned for the reconstruction of the facility, UAH; The closer value of the replaceable fixed assets, UAH; Kn- The cost of fixed assets transmitted to other sites or industries. UAH.;
DKS - Changes in capital costs in related industries, UAH.
The costs of reconstruction increase as a result of the influence of a number of factors: the irrational distribution and use of capital investments, the low level of the concentration of funds, the complexity of work in the conditions of active production, errors of project documentation, the level of equipment supply and its quality, etc.
As practice shows, entering each new unit of production facilities is currently achieved by the price of high costs.
The value assessment of the results (RT) of the reconstruction during the estimated period is determined by the formula:
where the rt-value assessment of the results in the year of the estimated period, UAH;
tn- initial year of the estimated period;
tP- final year of the estimated period.
For the initial year of the estimated period, the year of the beginning of work on the development of production on the reconstructed object is adopted. The final year of the estimated period is determined by the end of the entire life cycle of the reconstructed object.
Sources of information for settlements should serve as actual accounting indicators, reflecting actually established costs and production.
In addition to absolute private indicators, relative can be calculated; labor productivity, profitability (the ratio of the amount of profit to the average annual value of the main production facilities and the normalized working capital), FDO-report (the ratio of the production of products to the average annual value of the main production assets), etc. For their calculation, the well-known formulas of Sidorov PA also are also applied. Efficiency of capital investments and new technology. - Cheboksary, 2001. - with. 66.
The results of calculations of the indicators are linked to the corresponding indicators of the plan to reduce the cost of products, financial plan, labor plan, fixed assets, etc. Accounting of these indicators does not represent difficulties, since all data are available in the workshops reports, enterprises.
At enterprises, such a system of control, accounting and reporting of the effectiveness of reconstruction activities should be created, which would allow to quickly control the course of their implementation by a growing outcome from the beginning of the reconstruction to complete development of production.
In the structure of indicators characterizing the individual terms of the resulting effect, the indicators of the economy of material and fuel and energy resources are important. On the one hand, the rational use of resources has a significant impact on the change in the overall indicators of production efficiency - low cost, profit growth, on the other, the cost reduction characterizes the level of intensification of production, the achievement of which is impossible without the introduction of new equipment and technology. In this regard, objective indicators of resource savings are needed to substantiate effective technical re-equipment options, individual areas and activities. Calculations should take into account resource savings, both beyond the unit of implemented event and for certain types of resources and products.
ІІ. Calculated part
1. O.the title of source data
01. Production program for the planned year (pieces)
02. The complexity of the unit of products (normal hours)
03. Tariff rate of work (rub / hour)
04. Consumption of materials for the manufacture of products
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product name |
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Name of material |
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Option "0" + 0.1 x n \u003d "0" +0.1 x13 |
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Legend: ST - steel; pl - plastic; EP - electric wire. Price 1 kg steel - 20 rubles. Price 1 kg of plastics - 80 rubles. Price of 1 power meter of electrical wire - 4 rubles. |
05. Consumption of purchased component products for the manufacture of a unit of products (rubles / units)
06. The volume of unfinished production by types of work at the end of the planned year (normal hours)
07. The volume of incomplete production on material resources
07.01. The volume of incomplete production by the cost of materials at the end of the planned year (kg, route meters)
07.02. The volume of incomplete production on the cost of purchased component products at the end of the planned year (RUB)
08. Characteristics of technological equipment located on the balance sheet of the enterprise
09. The company leases the production room for the workshop on conditions:
Balance value of 1 sq. M Production area - (5000 + 100 x n) rub. \u003d (5000 + 100 x13) \u003d 6300 rubles.
Rental percentage - 22% per annum on the book value of the production area;
The annual depreciation rate is 3%.
010. The company rents office space on conditions:
Balance value of 1 sq. M Production area - (8000 + 100 x n) rub. \u003d 8000 + 100 x13 \u003d 9300 rubles.
Rental percentage - 20% per annum from the book value of the office area;
Annual depreciation rate is 2.5%.
011. Terms of remuneration
The company has a piecework and premium system of remuneration of fixed (production) workers (the award is 40% for a piece of earnings) and a one-time-premium system of remuneration of the auxiliary workers (award is 40% of the tariff earnings).
Employees wages averages 10 minimum wages (minimum wage) per person. In the calculations for the variant N \u003d 0, the level of the minimum wage is equal to 600 rubles per month. A student when performing a course work must use the level of minimum wage at the time of the calculations.
Social tax rate (ESN) For variant N \u003d 0, an equal to 35.6% of the accrued wage for all categories of working are taken. (ESN) For variant N \u003d 13, an equal to 26% of the accrued wage for all categories of working are taken.
012. Annual Stationery, postal expenses, telephone services, payment costs for heating and lighting premises, costs for the purchase of special literature and others general running costs- (35000 + 100 x n) rub. \u003d 35000 + 100 x13 \u003d 36300 rub.
013. The established level of product profitability (relative to the cost) for the planned year:
On the product A - 25%;
On the product b - 30%;
On the product in - 50%.
Calculation of the working capacity of the annual production program
The volume (labor intensity) of annual commercial products by types of work (H-hour) in relation to each product (A, B and B) is determined on the basis of:
Annual product production program;
Work intensity by type of work on the appropriate product.
The volume (labor intensity) of annual commercial products on products A, B and B (H-hour) is determined based on the volume of annual product products by types of work on the relevant products.
The volume (complexity) of annual commercial products for all products (N-hour) is determined on the basis of the volume of annual commercial products for each product.
Volume (labor intensity) of annual commercial products by type of work (n-hour)
The volume (complexity) of annual gross products by types of work (H-hour) is determined based on the results of the calculation of the annual marketable products by types of work and changes in the magnitude of the incomplete production (if it takes place) to the end and at the beginning of the planned period (year) on the same types of work.
2. Calculation of need for basic production facilities
Active part of the main production facilities
The required amount of equipment by type of work (unit) is determined on the basis of:
The annual working time (hour) of the work of the equipment unit (FFO) in the period under consideration (for the planned year), taking, while:
the number of working days per year - 250;
the number of equipment shift is 2;
number of working hours in shift - 8;
losses of working time (for repairs, prevention, etc.) - 5%.
Note: To determine the amount of equipment accepted by type of work (OMP, OLD, OSP), the corresponding calculated amount of equipment (ORP. ORD, OSR) is rounded up to a greater integer.
Equipment loading coefficients by types of work are determined on the basis of comparing the calculated and accepted amount of equipment by type of work.
The carrying value of the entire equipment (rub.) Is determined on the basis of the adopted number of equipment by types of work and the book value (prices) of the unit of the corresponding equipment.
Annual amortization deductions for equipment groups (types of work) are calculated according to the linear method based on the values \u200b\u200bof the depreciation rate and the book value of the corresponding group of equipment.
Annual electricity costs consumed by the appropriate technological equipment (rub.) Are determined on the basis of:
Laboriousness of annual gross products by types of work;
Electricity capacity (kW) consumed by the unit of equipment by types of work (relevant group of equipment). In the calculation, the cost of 1 kW-hour of electricity is taken equal to 1 rub.
Passive part of the main production facilities
The production area of \u200b\u200bthe workshop (sq.m.) is determined on the basis of:
Accepted amount of equipment by types of work (by equipment groups);
Overall dimensions of the unit of appropriate equipment.
To ensure the normal functioning of production, the size of the area for travel, passages, household premises, etc. is accepted. In the amount of 180% of the production area occupied by equipment.
The area of \u200b\u200bthe office (sq.m.) is determined on the basis of:
The number of employees of the office operating in the office (director, deputy. Director for the production and chief accountant) - 3 people;
Square norms per employee, taken equal to 6 sq.m. per person.
The carrying amount of the production premises of the workshop is determined on the basis of:
The values \u200b\u200bof the production area of \u200b\u200bthe workshop;
The cost of 1 sq.m. The area of \u200b\u200bthe building in which the production area is rented for the workshop.
The book value of the room under the office is determined on the basis of:
The magnitudes of the office area;
The cost of 1 sq.m. The area of \u200b\u200bthe building in which the area is rented under the office.
Rental fee (annual) for renting the production premises of the workshop (rub.) Determined on the basis of:
Rental percentage;
The rate of depreciation of the production room (with a linear depreciation method).
Rental fee (annual) for renting premises for office (rub.) Determined on the basis of:
The book value of the leased room;
Rental percentage;
The depreciation standards for the office (with a linear depreciation method).
3. Calculation of labor requirements
Number of workers
The number of basic (production) workers is determined by profession:
The number of machinery for machining materials - lm;
The number of presger trainers - LL;
The number of product builders - LC;
The number of basic workers by profession is determined on the basis of:
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Ministry of Education of the Russian Federation
GRADUATION PROJECT
Introduction 3
Chapter I. Essence of the Business Plan for Technical
rearmament 5
1.1. Entity and structure of a business plan technical
re-equipment 5.
technical re-equipment 14.
Chapter II. Studies of the planning process
technical rearmament at OJSC "MBKK" 21
2.1. Analysis of technical re-equipment measures
at OJSC "MBKK" 1996-1999 21.
re-equipment at OJSC "MBKK" 29
Chapter III. Project Business Plan for Technical
rearmament 31
Conclusion 57
List of references 58
Introduction
During the period of market reforms until 1998, the share of domestic producers of consumer consumer goods in the domestic market was constantly declining and fluctuated depending on the industry, from 70 to 30%.
This provision was due to the following factors:
1. The lack of well-developed programs of action in a free market, where the defining element is the demand;
2. Starting as due to the use of low-quality raw materials, lack of high-tech facilities;
3. instability in the economy, expressed through a high level of inflation, high taxes;
4. Lack of free funds from manufacturers to carry out the necessary technical and economic transformations;
5. High prices for our own products, due to the high labor and materiality of products.
There are many objective and subjective reasons explaining such a situation, but in many cases the main reason is the lack of products competitive both in quality and price.
Starting from the mid-80s in enterprises producing TNP, in many cases, technical re-equipment activities were not carried out, production facilities were accumulated, which led to lagging in quality, increase price.
According to the State Statistics Committee, the age of industrial capacity in the industry as a whole is an average of 17-20 years.
This situation in society, where high rates of development are observed negatively.
This work is devoted to the development of a business plan for technical re-equipment. In modern conditions, when after the crisis of 1998, the import of goods decreased when it became possible to conduct price competition with many foreign manufacturers, when the proportion of quality products was declined at a reason for the consumer. This topic is more relevant in the mid-90s.
The goal of any activities carried out, whether it is an event for technical re-equipment, advertising companies and other, is the consolidation of predetermined positions in the market. The purpose of technician activities is to improve the quality, price reduction, increased production flexibility. According to the above indicators, many domestic enterprises are inferior to leading enterprises in their industries, which negatively affects the overall economic situation of the enterprise.
In many enterprises, when planning technical re-equipment activities are faced with the lack of financial resources, but as the experience of Russian enterprises, which carried out technical equipment, you can find sources of financing with the right approach. One solution to this problem is to combine enterprises producing similar products in order to accumulate minor financial resources for the necessary transformations.
No matter how stable the situation in the economy of the economy, the reserve does not have an increase in the efficiency of domestic enterprises exist, since there is real demand for TNP in the country, otherwise they would not continue to import products to Russia.
Chapter I. Essence of the Business Plan for Technical
Rearmament
1.1. Essence and structure of technical re-equipment business plan
The business plan is a document in which the essence and sequence of steps are reflected upon reaching a specific purpose.
Technical re-equipment represents:
1) reconstruction - change in some parameters of production capacity;
2) Replacing the old equipment to more progressive technology.
Structure of a technical re-equipment business plan:
2) technical and economic rationale;
3) a description of the technical properties of the desired equipment;
4) a description of product properties, which is proposed to be produced at the required capacity;
5) a description of the production process;
6) management team;
7) financial plan;
8) Business schedule,
a) reducing the cost of production;
b) improving product quality;
c) an increase in productivity and volumes;
d) improving the quality of technological lines (the presence of flexible production systems, allowing to produce various types of products).
Economic Justification
Measures on technical re-equipment are carried out if they are economically appropriate, i.e. For this, the company must conduct analytical work. This work is to carry out internal and external analysis.
Internal analysis includes the following:
1) analysis of the cost of production;
2) quality;
3) issues of release;
4) excess products.
External analysis includes:
1) market structure;
2) market volume;
3) price analysis;
4) quality analysis;
5) the volume of production and excess products from competitors.
Table 1
Comparison of the qualities of corporate and competitive goods
| Competitor | Features of your goods | |
| Product quality. Lower prices. Latitude of the product line. Product reliability. Product in full |
This table is estimated on the system "+", "-".
If the market volume allows you to increase sales and if the advantages of the company compared to competitors above only up to 30%, then this means that the products have low competitiveness, then the old equipment is needed.
If the benefits are within 30-50%, it has sufficient competitiveness and at the same time need to be upgraded by equipment.
If the advantages of the enterprise above 50%, it works successfully on the market.
When it determines the need to replace the old equipment to a new one, then it is proceeded to the technical analysis and compilation of the plan and schedule of technical re-equipment.
Without assessing the technical level of the production facilities used in this enterprise, it is also impossible to develop a really achievable and at the same time as an effective plan for technical re-equipment of this enterprise. Therefore, the determination of the technical level of manufactured products, as well as the means and methods of its production becomes the most important task.
The identification of functional dependencies between the rates of increasing the technical level of production, the quality of products and economic results is a key problem.
In practice, various techniques and instructions are applied, regulating the direction and maintenance of technical and economic settlements of the production activities of enterprises, the purpose of which is to identify the reserves of production efficiency growth. However, for the most part, they do not solve issues in the complex to link the results of measures carried out at the enterprise for technical re-equipment of production with the final results of their activities and quantify the increase or loss in the volume of products, reducing its cost, increase profitability from or not The planned activities for the technical improvement of production.
The assessment and analysis of the technical level should be based on the economic criteria, since the main purpose of improving the means of production and methods is to achieve the specified end results with minimal costs of production and financial resources.
The purpose of the analysis is to determine the impact of technical measures for economic results.
Based on the above, an analysis of the effectiveness of technical re-equipment of active production is proposed to be carried out in the following order: an analysis of the validity of the re-equipment of production and reserves to improve the efficiency of financial resources.
The purpose of the proposed methodology is to increase the efficiency of the activities of industrial enterprises and the rational use of its own financial resources based on the deep justification and the qualitative development of a technical re-equipment plan.
The sequence and specific directions for the further use of the analysis results are shown in the table.
table 2
Stages of analysis and the use of its results
| Processes and analysis results | Directions of use |
| 1. Analysis of the technical level and the definition of areasnon-industrial base |
|
| 1.1. Determining the change in indicators of the achieved technical level of the production base compared with the previous period and plan. 1.2. Determination of generalizing and integral indicators of the technical level, comparing changes in it with changes in economic results of activities. 1.3. Search for "bottlenecks". Development of activities for their liquidation. The final definition of the necessary production and financial resources to increase the TU. | 1. Improving the quality and validity of the preparation of technical re-equipment plans. 2. Development of the necessary measures to eliminate "bottlenecks", improving the qualitative state of the production base, to compile the optimal (most effective) current and long-term plans for technical re-equipment. Improving their quality and validity. 3. Determination of changes required in technological processes, as well as needs in the necessary equipment and financial resources to acquire and implement the developed activities. 4. Justification of registration of applications for equipment. 5. Justification of the compilation of the FIFO estimates. |
| 2. Analysis of the implementation of the action plan of technical re-equipmentfor the previous (reporting) period |
|
| 2.1. The overall assessment of the efficiency of the use of capital investments on high-quality improvement of production. 2.2. Quantitative assessment of the influence of technical re-equipment on the commercial indicators of the activities of the main links. 2.3. Determination of the impact of technical re-equipment for the use of production resources. 2.4. The results of the study of the main directions of implementation of activities. Determining the most effective of them. 2.5. Comparison of economic results of the introduction of technical re-equipment measures in the reporting year with planned indicators. 2.6. Analysis of reimbursement of funds spent. | 1. Taking optimal management decisions to improve NTP factors on the enterprise economy. 2. Determination of the most effective directions for investment in order to improve the results of economic activity. 3. Development of a complex of organizational measures to implement in the previous period of the measures, the failure of which reduced the effectiveness of the re-equipment process. |
| 3. Analysis of the validity of the plan of technical re-equipment and pezers improve the efficiency of the use of financial resources |
|
| 3.1. Definition and analysis of need for funds. 3.2. The choice of (based on the results of previous analyzes) measures of the optimal ratio of the most efficient, giving the maximum increase in profits with limited sources of own and borrowed funds. 3.3. Comparative analysis of the efficiency of the use of own funds and bank loans. 3.4. Analysis of the directions for the introduction of measures for their effectiveness. 3.5. The choice of an optimal set of activities that allow the enterprise, for example, to reduce the consumption of materials, the complexity of manufactured products in cases where specific tasks cost before technical re-equipment. | 1. Search for sources of financing. 2. Inclusion in the plan of the future period of the optimal set of the most effective events. 3. Determination of the most effective direction in terms of measures to be implemented. 4. Determining the optimal set of measures for more efficient use of own and borrowed funds. |
Based on the analysis, "bottlenecks" detected and measures are being developed to eliminate them and improve the qualitative state of production, the needs of the equipment necessary for the implementation of developed activities and the need for financial resources for these purposes are also determined. It is possible to compare the achieved integral and generalizing technical level indicators with similar indicators of the preceding (basic) period, compare their growth with changes in the economic results of economic activities of enterprises.
The assessment of the technical and organizational level of production based on integral indicators should include the definition of its integrated and generalizing indicators. The comprehensive indicator is calculated as the sum of the magnitudes of the generalizing indicators of the technical level of manufactured products, the level of the technology of sites and homogeneous shops, mechanization levels and organization of production in points adjusted to the ratio of significance subsystems.
After the TEO, the process of selecting the appropriate equipment is underway.
The first step is to find the information of all manufacturers of the desired equipment. Information on them can be obtained in catalogs at exhibitions, fairs, etc.
Next, the technical and economic parameters are analyzed, i.e. Fondo studios, laboriousness, productivity, power consumption, quality of products produced on this line, the cost of a line occupied area, waste-free production.
This line is selected, which is closest to the required technical and economic parameters.
Description of product properties
Here it is necessary to specify what the need for this product will be satisfied.
How fully will satisfy this need. Then indicate the technical and economic properties of products: mass, volume, quality level, specific characteristics, as well as its price and time for its manufacture and components.
Comparison of a new line with competitors
Competition is an integral part of a modern market economy. It is necessary to compare its technological line with competitive. It is necessary to objectively indicate the advantages and disadvantages of its line.
It is necessary to compare its line with competitive in the following indicators: energy intensity, labor intensity, the breadth of nomenclature products, the cost of produced products, the level of product quality, fund-student.
Production plan
In terms of production, it is necessary to indicate what equipment products will be made. What this will require production facilities, raw materials. Briefly should indicate production technology. Allocates the procurement strategy of raw materials and materials.
Financial plan
This section of the business plan indicates:
1) sources of funds - own and borrowed; Redemption schedule of borrowed funds;
2) the cost of equipment, construction and installation work;
3) alleged sales and price per unit of products;
4) costs associated with production;
5) the estimated amount of net profit;
6) the schedule of paying taxes and fees;
7) the estimated rate of depreciation;
8) the balance of the company;
9) expenses for direct non-manufacturing (advertising, insurance, rent, administrative costs);
10) the estimated dynamics of financial indicators.
For each clause of the financial plan, a table is drawn up. For the first year, for each point of the financial plan, it is calculated by months, for the next two years in quarters and for another two years by year.
Business schedule - the desired section of the business plan. It records a temporary schedule of key actions (product development and production process, market analysis, development of the sales program). It is necessary to indicate the most important private tasks, critical events that determine the success of the case. The list of such events includes: completion of design; Presentation of the product at exhibitions; Order of raw materials, materials and components in the quantities necessary for organizing the planned production volume, the beginning of production; Getting the first order, the first sale, payment of the first bills. Drawing up a business schedule allows you to control the key points of the case, provide and adjust the emerging failures in order to reduce the possible risk.
A competently composed business schedule demonstrates the professionalism of the management team to foreign partner.
It is necessary to show on the schedule decisive for the success of your business events:
Creating a company;
End of R & D;
Creating a prototype of the product;
Achieving agreements with sales representatives;
Access to trade showing products;
Signing agreements with wholesalers;
Order materials in the quantities necessary for the production of first parties;
Start of production;
Obtaining first orders;
Supply of first lots of goods;
Getting the first payments and revenues to the account.
It is necessary to reflect on the graph, how much time passes from the moment of acquiring raw materials before receiving a cash revenue for each manufactured product or service; As the number of managerial and production personnel changes, the process of acquiring or building buildings, structures and equipment as business has been developed.
Table 3.
Schedule of events
| Region | Responsible | date | date | Possible crashes in the schedule and their adjustment | Critical deviations in the schedule |
1.2. Technical and economic planning indicators
technical re-equipment
Qualified use of indicators that perform the role of a working tool in the process of technical and economic analysis is an indispensable condition for its qualitative implementation, providing identifying actually existing production efficiency reserves and creating a favorable soil for the adoption of constructive, economically informed management decisions.
The methodological database of the development requirements of the system of indicators is the fundamental principles of NTP planning: scientific relations, efficiency, complexity. For economic evaluation of the effectiveness of technical re-equipment, the most significant is to fulfill such requirements as:
1) the orientation of the entire system of indicators to the final result, as well as on the income of the enterprise;
2) ensuring the possibility of planning, measuring and evaluating the direction of technical re-equipment on the functional elements of production at all levels of management;
3) linkage of the sections of the technical development plan of production with technical re-equipment plans and plans between the technical level and production efficiency, accounting for the actual effect of the development of new techniques;
4) Ensuring the possibility of using planned and estimated level improvement indicators for economic and moral incentives, monitoring and analyzing the effectiveness of the use of funds spent for these purposes.
Indicators of the analysis and effectiveness of high-quality improvement of the manufacturing base of the enterprise should ultimately evaluate the retrospective economic results of the implementation of activities and the plan for technical re-equipment, changes in the technical level of production, as well as the assessment of its prospective possibilities.
For technical and economic analysis and evaluation of economic efficiency of capital investments on high-quality improvement of the production base of enterprises, it is proposed to use the following system of indicators:
1. The main indicators are the absolute effectiveness of capital expenditures; payback period of capital investments; an increase in production capacity; Changing the release of commercial products; Changing cost; Change profits.
2. Additional indicators: a) indicators characterizing the efficiency of the use of production resources - a change in the material consumption of manufactured products, as well as the change in its laboriousness and durability; b) Indicators of the effectiveness of the investment process - specific capital investments per unit of input power, for 1 rub. increase in the production of commercial products, for 1 rub. profit growth (cost reduction); - indicators of update of the main production facilities, the cost of fixed assets to be liquidated and replaced, the input coefficient of new equipment (in%), the disposal coefficient (in%); - Indicators of changes in the technical level of the production base of the enterprise, integral and generalizing indicators of the qualitative state of production.
The relationship and interdependence of the technical level of production by the main indicators of the enterprise.
The following indicators are used to determine the economic effect of technical measures:
1) the effectiveness of investments from measures aimed at the increase in production capacity: EPM \u003d PMS: KPM,
where PMTH is an increase in production capacity due to technicians;
KPM - Capitalization of re-equipment, aimed at the increase in production capacity.
PMTH \u003d D PMTEh - D Pmbor. UPM,
where D PMTH is a power plot due to technicians;
D Pmbor - an increase in production capacity by increasing the share of installed equipment taken into the calculation of production capacity;
UPM - the level of use of comryon power;
2) the economic efficiency of caps from events aimed at improving product quality is proposed to determine by the formula:
where E2, E1 is the economic effect of basic products and new products of increased quality;
KKP - re-equipment supports aimed at improving product quality;
B2 - production after the implementation of activities;
3) economic efficiency from measures aimed at reducing the material consumption of the issue is calculated as follows:
EM \u003d D MT: km,
where D MT is saving to reduce material consumption of products;
Km - the costs of caps on the decrease in material consumption.
where M1, M2 is the material intensity of the issue before and after the implementation of the activities;
Q - the volume of commercial products;
4) The economic efficiency of measures aimed at reducing the cost is determined by:
ES \u003d D C: COP,
where D C is a decrease in the cost of production due to technicians;
KS - Caps on these events;
D C \u003d B2. (C1 - C2);
5) The effectiveness of the captions of measures to reduce labor intensity is offered to count on the formula:
Et \u003d D etc.: CT,
where D ETR - annual savings from reducing the complexity of manufactured products;
CT - investments for these purposes.
where TPZ1,2 is a preparatory-final time on the part of the details before and after the introduction of new equipment, normo-h;
M1,2 - the number of parts in the party before and after the introduction of new equipment;
TOSN.1,2 - the main time on the manufacture of one detail before and after the introduction of new equipment;
TVP.1.2 - auxiliary time on the manufacture of one detail before and after the introduction of new equipment, norm-h;
UR1,2 - the cost of the hour of working work with the main and additional salary and accruals before and after the introduction of new equipment, norm-h.
Chapter II. Studies of the planning process
Technical rearmament at OJSC "MBKK"
2.1. Analysis of technical re-equipment activities at OJSC "MBCK" 1996-1999.
From 1996 to JSC "MBKK" from 1996 to 1999, the following technical re-equipment activities were presented.
In 1996, a bakery for the production of bread with a capacity of 2024 tons per year, the Italian production line for the development of short-cut pasta with a capacity of 5596 tons per year. And in the confectionery shop, the apparatus for pouring lemon poles with a capacity of 110 tons per year.
In 1997, the line of Yugoslav production was introduced for the manufacture of small-piece bakery products with a capacity of 3980 tons per year and an apparatus for the yeast with a capacity of 259 tons per year, and in the confectionery workshop, a line for the manufacture of stlaced candy with a capacity of 108 tons was knocked out.
In 1998, a electric furnace was commissioned in the bakery workshop, which made it possible to increase the yield of final products by 120 tons.
In 1999, an apparatus was installed in the confectionery workshop on the head of the piece bodies with a capacity of 25 tons per year, and was removed from production a line for the manufacture of wafer varieties with a capacity of 16 tons per year.
All of the above activities were aimed at: an increase in commercial production, production diversification, an expansion of the range, an increase in the quality of products, a decrease in cost.
In order to determine the effect of technical re-equipment on the activities of the plant, it is necessary to analyze.
Productive capacity and utilization factor
production facilities for 1995-1999. on MBKK JSC
| 1995 | 1996 | 1997 | 1998 | 1999 | |||||||||||
| Name | Coefficient | Product production (T) | Production Power (TN) | Coefficient | Product production (T) | Product production (T) | Production Power (TN) | Loading coefficient P.M. (%) | Product production (T) | Production Power (TN) | Loading coefficient P.M. (%) | ||||
| Bakery | |||||||||||||||
| Confectioner-co-flour shop | |||||||||||||||
| Confectioner-sa-sugar shop | |||||||||||||||
| TOTAL | 2684 | 5072 | 0,52 | 2057 | 7206 | 0,28 | 2288 | 11445 | 0,19 | 2114 | 11565 | 0,18 | 2117 | 11584 | 0,18 |
From the table it is clear that from 1995 to 1999. There was a constant extension of production facilities, which made it possible to increase the range and product quality. The reason for low loads should be sought in marketing, sales, procurement activities, which is not the subject of this work.
Renewal coefficient and disposal of production assets
OJSC "MBKK"
| 1996 | 1997 | 1998 | 1999 | |
| Received opamp | 172 | 1658 | 182 | 59 |
| Retired OPF | - | 52 | - | 17 |
| The average annual cost of the OPF | 14680 | 15200 | 13797 | 13585 |
| Renewal coefficient | 1,1 | 10,9 | 1,3 | 0,4 |
| Retirement coefficient | - | 0,3 | - | 0,1 |
FVVveda - the cost of the introduced funds
FC - the cost of the OPF at the end of the year
FlickV - the cost of liquidated funds
FN - the cost of the OPF at the beginning of the year
From this table, it can be seen that at the plant there is no power extension when the worn OPF is accumulated, which adversely affects the total costs. It also indicates that the plant uses old equipment, although the same range of products can be performed on new equipment.
Assortment of products
Prior to the process of technical re-equipment, the plant produced 22 product items. At the moment, the enterprise can produce 35 confectionery names, 70 types of confectionery flour products and 25 names of bakery products.
Labor productivity
From 1996 to 1999, the following dynamics of PPP were observed.
| 1995 | 1996 | 1997 | 1998 | 1999 |
| + 20 | - 69 | - 11 | 12 |
The increase in 1996 of the PPP by 20%, after the commissioning of the bakery and the apparatus for the fill of lemon cases is economically inexpedient, although this is explained by the fact that the company did not have the disposal of the OPF and people hired to operate new capacities.
Reduced numbers in 1997 by 69 people. It is commissioning of new capacities, and by the disposal of a lines for the production of non-zoomed candy.
Reducing the number of PPPs in 1998 by 11 people. It is explained by the introduction of a new electric furnace.
PPP growth in 1999, with the introduction of a device for packaging solid bulk and disposal of the apparatus for the production of waffle cakes is economically inexpedient.
Dynamics of labor productivity growth
D PT96 \u003d - 39% D PT97 \u003d 47%
D PT98 \u003d - 3% D PT99 \u003d - 10%
The negative indicators of the PT growth is explained by the low volume of management with the highest possible change in the structure of products.
Flexibility is not a criterion of the production system, but only a prerequisite for ensuring the efficiency of the enterprise. However, the underestimation of flexibility indicators can lead to one-sided analysis of production activities without taking into account the factors leading to adaptation mechanisms. Thus, it is possible to name the flexibility indicators of the production system with comprehensive assessment indicators that form the most common idea of \u200b\u200bthe market adaptability of enterprises. The model of estimating the flexibility of the enterprise can be presented in the form of the following formula:
R \u003d f (diet), (a), where
G - assessment of enterprise flexibility;
The OB is the sustainability of the results of the enterprise, which determines its ability to be updated by reinvesting its own funds;
Sob - the ability to update.
Related indicators should be: the value of assets and own funds and own funds of the enterprise; volume of sales; costs for production and implementation, as well as the time of finding products at the stage of development and development; Nomenclature of products in demand by the market.
In order to determine the OB, calculate the indicator characterizing the economic sustainability of the enterprise: income on its own assets
ROE \u003d PP / CA (b), where
PE - net profit;
Ca - own funds.
Then determine the share of profits directed to the development of new products.
H \u003d PH / PE (B), where there is a net profit sent to financing product updates.
The final stage of determining the possibilities of the enterprise to the update due to reinvestment of own funds is the calculation of the synthetic indicator of the DEB:
OB - ROE. PH / PE \u003d for / sa (g)
Using this formula, the amount of funds sent to the development of new products relative to the magnitude of their own funds are determined.
In our example: PE / sob 1 \u003d 124477/1776 \u003d 0.07
PE / sob 2 \u003d 222906/2531 \u003d 0.09
The second component of formula (a) is sob - determines the ability of an enterprise to master the new products to the current period that will be in demand by the market in the subsequent. An indicator, thanks to which can be estimated in the numerical expression of the enterprise's ability to master new products, is the product renewal coefficient under the CO market conditions. This coefficient reflects the ability of the enterprise to rebuild for a certain time of the TPO to issue new products required by the market, and hold out a certain TPR time required to implement these products:
KO \u003d TPO / TPR (E)
Ko \u003d 90/60 \u003d 1.5
Consequently, DOB 1 \u003d 0.07 / 1,5 \u003d 0.047
OB 2 \u003d 0.09 / 1,5 \u003d 0.06
The final step of the description of the component of the model of assessing the flexibility of the enterprise is the solution of the following formula:
Sob \u003d ko. n, where the n-nomenclature of products in demand by the market. In a combine, the value of N is selected conditionally, based on the list of the most purchased products. Thus, n \u003d 19.
In our case, sob 1 \u003d ko. n \u003d 1, 5. 19 \u003d 28.5
Based on the resulting value, it is possible to determine the economic state of the enterprise at the current period and disclose the possibilities of renewal processes. To do this, it is necessary to continue the calculation on the developed technique:
Evaluation of the flexibility of the enterprise (g) \u003d OB / sob \u003d 0, 047 / 28.5 \u003d 0.165, or g \u003d 16.5%.
This calculated value does not exceed the regulatory level of flexibility for most industrial enterprises, however, in the conditions of the depressive region, this indicator is quite acceptable, and indicates the stability of the enterprise, its adaptability, as well as the possibility of updating both the nomenclature of products and production potential as a whole.
Product quality
All products manufactured on new technological lines complies with GOST requirements. The amount of product marriage associated with the use of inserted capacities is reduced to zero.
Reflection of the results of measures for the economic activity of MBKK OJSC
| Indicators | units. of. | 1995 | 1996 | 1997 | 1998 | 1999 |
| Common profit | thousand roubles. | 7185 | 1627 | 1300 | 2305 | 3477 |
| Cost price | rub. | 1992 | 8078 | 4525 | 4644 | 7988 |
| Profitability | % | 134 | 21 | 12 | 23 | 20 |
| FondoOstitch | % | 11 | 8 | 16 | 25 |
Increased cost in 1996 compared with 1995, with a decrease in the volume of release, it is explained by high inflation (128%) and the fact that when entering a new bakery, the high proportion had depreciations, changes in the structure of the issue.
The cost increase in 1997 compared with 1996 is due to the growth in the volume of products, inflation (107%), an increase in depreciation deductions, a change in the structure of the production of goods.
A decrease in the rate of cost growth in 1998. At the rate of inflation, 149.4% is explained by the fact that during the financial crisis, the plant used raw materials in the production, the supply of which was 3 months.
The sharp jump in the cost in 1999 is due to the increase in prices for raw materials and materials due to the financial crisis of 1998.
Such a characteristic as profitability, profits, fund-student is purely economic and directly depend on sales and cost. From the table, it can be seen that the dynamics of profitability and foundation is inversely proportional to the dynamics (growth rates) of the average annual cost of the OPF.
The costs associated with the operation of equipment
The costs associated with the repair of the introduced equipment from 1996 to 1999 were 0.3%, which is less than planned, which indicates the reliability of the introduced capacity.
Depreciations were planned for all rendered capacity at 12%, but due to low levels of use of production facilities, the share of amortization deductions increased from the planned. In this case, it is necessary to take into account the level of inflation, which was reflected in the cost of raw materials and materials for the production of products, but even given the overall rate of inflation from 1996 to 1999. (588%) and the level of indexing the residual cost of equipment from 1996 to 1999. (3.8) The share of depreciation deductions in the cost of production was higher compared to the planned, due to the low production volume.
Integral indicators of technical re-equipment
Calculation of economic efficiency of changes in labor productivity, cost, power is not possible, because The plant does not record the indicators of each equipment.
Calculation of the net present value and the internal rate of profitability does not make sense, because In business plans and work projects, these indicators have not been laid.
2.2. Features of the technical planning process
re-equipment at OJSC "MBKK"
The identification of planning features is a comparison with a typical method of making a business plan.
At the plant, the following activities were carried out: lines for the production of bakery products, a yeast machine, an electric furnace, an apparatus for pouring lemon robles, a packing machine, a line for the production of macaroni.
Bringing the analysis of technical re-equipment at the plant revealed the following:
1. Lack of business plan for all types of events (marketing, analytical, part of the financial plan);
2. If there was any business plan, only bakeries and a pastry shop (planned technical and economic performance indicators, planned costs);
3. For some activities, such as installation of equipment for pouring lemon cases, packaging equipment The business plan was not compiled;
4. On the installation and use of yeast and electric furnaces, a business plan is located in the Arbitration Court, i.e. Analysis of the business plan for these events is not possible.
Those., Conducting an analysis of the business plan seems to be possible only for the installation and use of macaronium and bakery production facilities.
Critical comments:
1. There is no analysis of the market for bakery products (container, price, quality);
2. Expenses for the purchase of equipment, the standards for the production of finished products are presented in 1996 prices, which does not make a clear idea of \u200b\u200bthe upcoming expenses;
3. Lack of marketing plan, equipment procurement plan, equipment installation schedules, procurement plan for producing products, lack of financial plan.
It should be noted that this business plan is a working draft for the design indicators of the established capacity and planned economic performance indicators, but in this document, the integral indicators of the use of equipment and economic activity are not defined.
Chapter III. Project Business Plan for Technical
Rearmament
Before conducting technical re-equipment activities, it is necessary to substantiate their expediency.
As it was already indicated in the chapter, the first goal of technical re-equipment is the following:
Reduced cost;
Expansion of the product range;
Improving product quality;
An increase in labor production;
The presence of flexible production systems.
According to such an indicator, as the cost of bakery products of OJSC "MBCK" is inferior to private bakers, and compared to JSC "Barzovod-2" cost is lower. Despite the fact that the cost of bakery products of OJSC "BKKK" exceeds the cost of private bakeries, and in the ratio of "price-quality" the plant exceeds.
According to such indicators, both product quality and product range of OJSC "MBCK" is the leader in the local market.
Comparison of labor productivity OJSC "MBCK" with competitive firms is not possible due to the lack of information, but based on the fact that the capacity utilization rate exceeds 0.45%, the plant has a potential for labor productivity growth.
In terms of the flexibility of the production systems of OJSC "MBC", compared with competitors in the local market (Makhachkala and suburb), has a preferred position, although the comparison of the capacity of OJSC "MBKK" with the best analogues is inferior, but because OJSC "MBKK" operates in the local market, this comparison does not make sense. So, on the basis of the foregoing, it is possible to draw the following conclusion: according to the technical indicators of OJSC "MBCK" is the leader in the local market.
The reason for the low economic efficiency of the enterprise must be seen not in the state of production equipment, but in the sales sphere, the sphere of supply of raw materials and marketing activities.
Events on technical re-equipment of existing equipment does not make sense, because Products manufactured on existing capacities is competitive, the potential of existing capacities is not fully implemented. For the coming period, the demand situation in the bakery and confectionery market will not change.
Currently, at OJSC "MBCK" is planned to begin production of caramel and cookies. A business plan for the production of caramel and cookies will be the basis of the third chapter of this graduation project.
Business plan for production of caramel and cookies
Market analysis:
Ministry EducationRF
Dagestan State University
Faculty of Economic Management
Department of Management
"Allowed to defense"
Head Department of Management
____________ D.E.N. Professor Aliyev V.G.
"___" May 2000
GRADUATION PROJECT
"Development of a business plan of technical re-equipment of the enterprise
On the example of OJSC MBKK "
Visietov A.M.
Supervisor:
Alimurad M. K.
Makhachkala-2000 g
|
Environment factors |
Importance for industry |
Influence on the enterprise |
Direction of influence | |
|
2. Reception or extension of product life cycle | ||||
|
3. Fighting weight of high-tech technologies in production | ||||
|
4. Reincarnations to the scientific and technological level of products | ||||
|
5. Requirements for personnel qualifications | ||||
|
6. Requirements of the scientific and technological level of competitive products |
Output: New technologies, if resources make it possible to modernize production technology, for the production of new products. The impact of the scientific and technical environment on the organization's activities is also very important, because This allows you to extend the life cycle of products.
Task number 6 The impact of policies and legal environment on the activities of the enterprise
|
Environment factors |
Importance for industry |
Influence on the enterprise |
Direction of influence |
The degree of importance for the enterprise |
||
|
1. State of the state to property | ||||||
|
2. Polytic stability of the state | ||||||
|
3. Spacker relations state to the industry | ||||||
|
4. The level of regulation and control by the State | ||||||
|
5. Poland state in training personnel for the industry | ||||||
|
6.The carked policy of the state | ||||||
|
7.Sacks and regulatory acts | ||||||
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8. Effectiveness of the legal system | ||||||
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9. Practical implementation of legislation | ||||||
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10. Fault of all legal norms | ||||||
Output: The activities of the enterprise and the entire industry as a whole adversely affects the high pressure from the state and its customs policy.
Task number 7 The most important factors of the environment affecting the activities of the enterprise
|
External environmental factors |
Positive influence |
Degree of importance |
Negative influence |
Degree of importance |
|
Demographic environment |
1. Number of potential consumers | |||
|
2.Qualization characteristics of labor | ||||
|
3. Differences and potential number of labor | ||||
|
Economic environment |
1. The markets of the market and the pace of its change |
1. Tax system and quality of economic legislation | ||
|
2.tems and the size of the growth of market segments in accordance with the interests of the company |
2. The cost of land | |||
|
3. Investment processes |
3. Level of the development of competitive relations | |||
|
4. General level of economic development | ||||
|
5. Stock market | ||||
|
Natural environmental environment |
1.Terticient mineral placement and natural resources | |||
|
2. Placement of large industrial centers | ||||
|
Scientific and technological environment |
1. The appearance of "technological breakthroughs" | |||
|
2. Requirements to the scientific and technological level of production providing competitive ability | ||||
|
3. Requirements for personnel qualifications | ||||
|
4. The proportion of high-tech technologies in production | ||||
|
Political and legal environment |
1. State Policy for Personnel Preparation for the Industry |
1.Thable policy of the state | ||
|
2.Practical implementation in law |
2. Level of regulation and control by the state | |||
|
3. State of the state to property |
Output: Taking into account the factors of the external environment direct impact it is also possible to conclude that the external environment of the organization is more favorable.
The main task of modernization and technical re-equipment in the restructuring of the majority of existing industrial enterprises in the current Russian conditions is to increase market competitiveness, and, first of all, the survivability of the enterprise, ensuring its strategic and social stability.
Depending on whether this production will be a large-scale (mass), small-sector or unit (unique), as well as depending on the subject or technological specialization and appropriate decisions on the technological base of the upcoming modernization.
The sequence of measures when making a decision on technical re-equipment of production is presented in Figure 2.1.
Fig.2.1. Sequence of events when making a decision on technical re-equipment of production
The basis of all the processes of modernization (even in the case of unique production, where the company monopoloys the prices of its products or services) is the need to reduce production costs. As part of this general necessity, depending on the needs of a particular enterprise, two groups of the main tasks of technical re-equipment of the already operating enterprise can be distinguished:
- - republication of production (development of new types of products);
- - bringing into compliance with the ratio "The supply volume of production", i.e. Increase (reduction) of production facilities and volumes of output under the condition of preservation (increase) production profitability.
In addition to these basic tasks, the following additional tasks can be solved with the technical re-equipment of enterprises:
- - the introduction of automated control and control systems;
- - accession of enterprises, shops and installations to centralized sources of heat and power supply, or their autonomization from centralized supply schemes;
- - Modernization and technical reorganization of environmental protection objects, heating and ventilation systems, etc. .
Based on the tasks of technical re-equipment of industrial enterprises, the following approaches are used:
- - replacement of moral and physically outdated equipment;
- - improving product quality when ensuring the growth of labor productivity;
- - saving material and fuel and energy resources, increase resource and energy efficiency;
- - reduction of material consumption and ensuring the required accuracy of specific types of machining;
- - reducing the cost of manufacturing products and production costs;
- - Improving other technical and economic indicators of the enterprise, in general.
These approaches are due to the following reasons. Replacing worn equipment is carried out due to the impossibility of its further operation and the need to reduce costs for its maintenance. Further exploitation and maintenance of old equipment are economically less beneficial than the purchase of a new one. Technical re-equipment in this case involves the installation of similar or similar to technological parameters of the equipment. Replacing machines and machine tools can be carried out on any of the production sites, while the number of equipment for transitions remains unchanged.
Technical re-equipment due to the need to update the range and release of new types of products. Such a task is solved in the event of the impossibility of issuing new types of products on the old equipment. With a frequent forced change of the range and the manufacture of relatively small batches of products, an important value in this case has the development of flexible industries.
Technical re-equipment for increasing production volumes. In the presence of increased demand for manufactured enterprises, enterprises may be interested in increasing production without expansion of production. At the same time, the need for equipment can remain unchanged in the case of installation of machines, the performance of which is significantly higher than that of older.
When planning such re-equipment, it is necessary to comply with the conjugacy of equipment for transitions, since the increase in production volumes inevitably entails the need to increase the capacity of the preparatory workshops (in the event that the existing domestic reserves are exhausted).
The installation of modern, more productive machines and machines will improve labor productivity and reduce the number of workers serving equipment, reduce the amount of waste and marriage, reduce the cost of raw materials. Special relevance is currently the automation of production processes, which is widely used in foreign enterprises and largely reduces the complexity of products. In addition, in some cases, the installation of more productive equipment leads to a reduction in its number and allows partially to free the production area. Technical re-equipment should be concerned primarily of those shops and production sites, where the cost reduction will have the greatest value.
Technical re-equipment to reduce the cost of manufacturing products and production costs. Modernization of production, which does not involve significant changes in the range, is possible if the enterprise products have demand for the market.
The reasons for the need for technicians of a number of enterprises of the mechanical processing profile, identified by the survey, can be grouped in the following directions:
- - increasing the technological stability of production;
- - reduction of the production of parts and assembly units;
- - acceleration of the turnover of invested funds;
- - reduction of the timing and cost of preparation of production;
- - reduction of labor intensity, reducing the cost of production;
- - reduction of marriage and cost of restoration of defective products;
- - Reducing costs for upgrading and repairing equipment.
The enterprises are not always optimal modernization and technical re-equipment of production based on deeply thoughtful solutions and approaches.
Table 2.1 presents approaches to technical re-equipment implemented by enterprises in practice.
Table 2.1
Approaches to technical re-equipment implemented by enterprises in practice
|
Approach option |
Dignity |
disadvantages |
|||
|
Optimal |
Choosing equipment for the optimal principle of "price-performance" |
Allows you to build a "smart" enterprise |
Qualified specialists are needed (marketers, technologists, designer, production) |
||
|
Imitative |
The choice and acquisition of what competitors have |
There is experience in operating |
Mechanical transfer of other people's solutions is not always justified |
||
|
Simplified |
Selects the maximum easy operation equipment |
Easy and minimum operating costs |
No prospects |
||
|
It is purchased by equipment that is in the supplier's warehouse |
Saving time |
The risk of extreme-quality equipment, as well as not decisive promising industrial problems |
|||
|
Conservative |
Acquired what is familiar |
Works are well predicted, do not move frames, easy transition to a new version of programs |
There is no significant growth in indicators, missing perspectives |
||
|
Choose the cheapest equipment |
Saving financial resources at the time of purchase |
Part of the equipment turns out to be more expensive in operation. |
|||
|
Functional |
Selection of the most modern equipment |
Wide functionality |
The need to embed equipment into existing and new technicrafts, the need for organizational changes in the production structure |
As can be seen, from Table 2.1, only 3% of enterprises use an optimal approach focused on creating a "smart" production, the rest use approaches, although those eligible for existence under certain conditions, but not ensuring the balance of technical re-equipment. According to which principle, technical re-equipment depends on the purposes and tasks that the enterprise pursues (its owners), i.e. from his specialization.
Introduction ..................................................................................4
Chapter 1. Enterprise as a subject and entrepreneurial object
1.1 Regulatory and legal acts regulating the activities of the enterprise .................................................................................... .6
1.2Will signs and classification of the enterprise ......................10
1.3 The goal of creating an enterprise. Brief description of the activities of the enterprise and the TEP it is characterizing ............................................................15
1.4 The organizational structure of the enterprise ................................. 26
1.5 Problems and prospects for the development of your enterprise ............ .32
Chapter 2. The authorized capital and property of the enterprise
2.1. The authorized capital of the enterprise ............................................. 38
2.2. Classification, structure of fixed assets ........................... 42
2.3. Wear and depreciation of fixed assets ............................................... ..51
2.4. Product quality as a production regulator ......................59
2.5. The role of investment and innovation in the formation of property of an enterprise ................................................................................. ..63
Chapter 3. The main directions of technical re-equipment of the machine-building enterprise at the present stage
3.1. Extensive and intense factors of economic growth of the enterprise ..............................................................................................72
3.2. The main sources of financing technical re-equipment of the enterprise .................................................................................. 80
3.3. Marketing research is the basis for technical re-equipment planning. The role of the country's scientific potential and overseas experience ....88
3.4. The role of profits as the main regulator of technical re-equipment of the machine-building enterprise ..............................93
Chapter 4. Economic efficiency of technical re-equipment on a machine-building enterprise
4.1. Methodology for assessing the economic efficiency of introduction of a new
techniques and technology at the enterprise ....................................... .100
4.2. Calculation of economic efficiency of technical re-equipment as an introduction: .............................................................................. 105
- new types of equipment in the main workshops;
- new casting and handling technologies;
- Leisure production technologies
4.3. Analysis of the impact of technical re-equipment of the machine-building enterprise on financial performance ............................................................111
5. Calculated part ....................................................................... ..1.114
Conclusion ..................................................................... 129.
List of used literature ............................132
Introduction
The topic of my course project "The impact of technical re-equipment of a machine-building enterprise to increase the competitiveness of products and financial results" is a relevant issue for the economy of any country, including ours. After all, technical re-equipment plays an important role for the economic efficiency of the enterprise and the economy as a whole.
Technical re-equipment of the enterprise - progressive forms of reproduction of the main production facilities of the existing enterprises. The technical re-equipment includes a set of measures to improve the technical and economic level of production, its mechanization and automation, modernization and replacement of outdated and physically worn-out equipment, more productive, as well as to improve the public economy and subsidiary services. The purpose of the technical re-equipment of the existing enterprises is all possible intensification of production, an increase in production capacity, production of products and improving its quality in ensuring the growth of labor productivity, decrease in the material intensity and cost of production, and saving material and fuel and energy resources, improving other technical and economic performance indicators of the enterprise.
The goal of the course project is to study the impact of the technical re-equipment of the enterprise to increase competitiveness and financial results.
Research tasks:
a) consider the main economic processes in the enterprise and determine economic growth factors, sources of funding for technical re-equipment;
b) reveal the meaning of investment, innovation and profits as the main regulators of re-equipment in the enterprise;
c) determine the economic efficiency of technical re-equipment in the enterprise.
Work consists of five major chapters. The first chapter examines the enterprise in the system of market economy, the purpose of its creation, a brief description of the activity and technical and economic indicators of it characterizing, as well as problems and development prospects.
The second chapter is devoted to the study of the authorized capital of enterprises, classification and structure of fixed assets, as well as their depreciation and depreciation.
The third chapter discusses the main directions of technical re-equipment of the enterprise at the present stage. Extensive and intense factors of economic growth, marketing research, as the basis for planning technical re-equipment.
The fourth chapter is devoted to the assessment and calculation of the economic efficiency of technical re-equipment in the enterprise. This chapter presents a methodology for assessing the economic efficiency of the implementation of new equipment and technology, namely the introduction of cyclic factotting and OPS producing wells. The cost-effectiveness of the economic efficiency of technical re-equipment as the introduction of new types of equipment in the main workshops, new technologies.
The fifth chapter is the settlement part. It presents two tasks. The first is the calculation and explanation of the deviations of the following indicators: Fondo studs, stock project, capital capacity, profitability of production, product profitability, Forentorebelity, etc. In Problem No. 2, the cost of oil production after Moon is determined.
When writing a course project, a literature of various kinds were used: general plan textbooks, textbooks for higher education, benefits, various scientific articles, and annual reports and data from TATNEFT and NRUD "NURLETNEFT".
1. Enterprise as a subject and entrepreneurial object
1.1. Regulatory and legal acts regulating the activities of the enterprise
Entrepreneurship - initiative, independent activities of citizens aimed at making a profit or personal income, which is carried out on its own behalf, under its responsibility (or on behalf of the legal entity for legal entity).
Economic Science is considered in three aspects: as an economic category, as a management method and as a type of economic thinking.
From an economic point of view, the identification of objects and entities of entrepreneurial activity is important for the characteristics of entrepreneurship.
Independent entities are individuals who use their own or hired labor or a group of persons related to contracts and economic interests for entrepreneurship.
The object of entrepreneurial activity is an effective combination of production factors in order to obtain maximum profits.
Characteristic features of entrepreneurship as a management method are:
1. Independence and independence of economic entities. Independence suggests the absence of a governing body, which indicates that and how much to produce, how much to spend and whom to sell. At the same time, the entrepreneur depends on the state of the market of sellers, buyers and goods, the dynamics of demand for all types of products and services, price levels for resources and finished products, inventory systems;
2. The presence of a combination of freedoms and the rights to choose activities, the formation of a production program, the choice of sources of financing, access to all types of resources, sales of products, the establishment of the price and order of profit after paying taxes in the budget;
3. Responsibility for the decisions made under risk conditions, which is associated with the uncertainty and unpredictability of the external environment of the enterprise;
4. Orientation to achieve commercial success, maximizing profits.
5. Personal economic interest;
6. Innormance and creative search.
Depending on the functions that the entrepreneur takes on itself, distinguish the following types of business activities.
1. Production entrepreneurship, traditional or innovative.
Innovative (scientific and technical) Entrepreneurship is associated with the creation, development and dissemination of innovation (the final product of scientific and technological progress in the form of a new product or technology).
Traditional (manufacturing) entrepreneurship is associated with the production of goods and services.
The result of industrial entrepreneurship is a product or service that requires its implementation through sales divisions or with the help of commercial organizations (direct or indirect sales).
2. Commercial entrepreneurship - activities, the main content of which is trading and exchange and consistent relations (operations for the sale and sale associated with the change of property of the goods). Commercial entrepreneurship include: trade, trade and procurement activities, trade and mediation, (resale, commission trade, consignment, brokerage and agency agreements), activities of commercial exchanges.
3. Financial entrepreneurship - banking, insurance activities, the activities of the stock exchange, the provision of leasing services.
4. Other business activities: advisory (consulting), audit services, engineering services, etc.
The main documents regulating entrepreneurial activities are:
1. Constitution of the Russian Federation of 12.12.93 (ed. From 07/25/2003.)
2. Civil Code of the Russian Federation (part 1) of 30.11.94 No. 51-FZ (Ed.29.07.2004);
3. Civil Code of the Russian Federation (Part 2) of January 26, 1996 No. 14-FZ (Ed. Dated December 23, 2003);
4. Civil Code of the Russian Federation (Part 3) dated November 26, 2001 No. 146 -FZ;
5. Tax Code of the Russian Federation (Part 1) of 31.07.98 No. 146-FZ (Ed. From July 22, 2005 No. 119-FZ);
6. Tax Code of the Russian Federation (part 2) of 05.08.2000 No. 117-FZ (ed. Dated July 22, 2005 No. 117-ФЗ);
7. Federal Law "On State Support for Small Entrepreneurship in the Russian Federation" of 14.06.95 No. 88-FZ (ed. Dated March 21, 2002);
8. Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs" of 28.08.2001 No. 129-FZ (Ed. Dated December 23, 2003);
9. Federal Law "On Insolvency (Bankruptcy)" of October 26, 2002 No. 127-FZ;
10. Federal Law "On Licensing of Special Activities" of 28.08.2001 No. 128-FZ (Ed. Dated December 23, 2003);
11. Labor Code of the Russian Federation No. FZ dated December 21, 2001
12. Other regulatory acts
The Constitution of the Russian Federation is the main document of all Russian legislation. The Constitution enshrines the following fundamental rights and principles of entrepreneurship: free disposal by their work, the right of private property, the equality of all forms of ownership, freedom of economic activity, the unity of economic space, the free movement of goods, services and financial resources, human rights.
The Civil Code (Part 1) defines the legal aspects of the relationship between citizens, legal entities and other participants in entrepreneurship, organizational and legal forms of management.
The Civil Code (part 2) defines the legal aspects of commercial and financial entrepreneurship, contractual and contractual relations.
The Tax Code regulates the general rules for determining the income and expenses of participants in entrepreneurial activities, types, tax rates, tax base, taxation of taxes, etc.
The Labor Code determines the legal aspects of the regulation of labor relations: the organization of labor and labor management, working time and time of rest, payment and rationing of labor, guarantees and compensation.
State registration is the procedure for legalizing the activities of business entities, in which state bodies verify the compliance of the legal entity and its registration documents with the requirements of current legislation. Federal laws may establish a special procedure for the registration of certain types of legal entities.
Legal entities operate on the basis of constituent documents: contract or charter, depending on the organizational and legal form of a participant in entrepreneurship, or contract and charter.
The constituent contract of the legal entity is concluded, and the Charter is approved by its founders (participants).
The constituent contract - the document containing the following information: the name of the legal entity; place of his stay; the procedure for joint activities for its creation; the amount of the participation of each of the founders; conditions for the transfer of property of the founders to a legal entity; conditions for the participation of founders in the activities of a legal entity; the conditions and procedure for the distribution between profit participants (losses); conditions for managing legal entities; Conditions for the release of founders (participants) from the composition.
The Charter should necessarily contain: information on organizational and legal form, name, location, the size of the authorized capital, the composition of the founders, the form and field of activity, the procedure for the distribution of profits, the procedure for the formation of funds, the conditions for reorganization and liquidation.
The oil and gas management department of NurlTenneft is a structural division of the vertically integrated company OJSC TATNEFT, which has its own organizational structure and functional responsibilities, operating in accordance with regulatory legal acts.
Thus, the state provides for a large number of regulatory acts that directly regulate the activities of the enterprise.
1.2. The main signs and classification of the enterprise
The enterprise is an independent, organizational and separate economic entity with the rights of a legal entity that manufactures and sells products, performs work, provides services.
In modern conditions, the enterprise is the main link of the market economy, since it is at this level that the products needed by society is created, the necessary services are provided. The company as a legal entity has the right to engage in any economic activity, not prohibited by legislation and meet the objectives of creating an enterprise provided for in the Company's Charter. The company has an independent balance, settlement and other accounts in banks, printing with its name.
The basis of the enterprise is a professionally organized team, which, with the help of the production tools available at its disposal, manufactures the products you need or provides services.
For an enterprise, as a subject of market relations are characterized by the following signs: production and technical unity, which reflects the generalization of production processes, capital and technology; organizational unity - the presence of an internal structure and a certain order of management based on uniaxiality; Economic unity, which is expressed in the community of material, financial, technical resources and economic results of activities.
The main features of the enterprise as a legal entity are:
1. The presence of separate property, which is reflected in the balance sheet and property responsibility;
2. Availability of a current account in the bank;
3. Operational and economic independence;
4. The ability to perform in the economic circulation on its own behalf (availability of name and print).
Each enterprise has its own mission, goals and objectives.
The mission of the enterprise is the philosophy and meaning of the existence of an enterprise. The mission is detailed by the status of an enterprise, the principles of operation are declared, the intentions of the leadership are indicated, the characteristic features of the enterprise are determined. The central moment of the mission is the definition of the main goal, which expresses ways to achieve the mission, the actual activity of the subject, formulates and determines the funds by which the subject must implement its mission.
The Mission of NGDU "NurLenneft" is inextricably linked with the Mission of one of the largest in the oil and gas complex of Russia - OAO TATNEFT: Strengthening and increasing the status of an internationally recognized, financial and sustainable company, as one of the largest Russian vertically integrated oil and gas producers, products Oil refining and petrochemistry, with the high level of social responsibility.
The mission of NGDU "NurLenneft" as a structural unit is to stabilize and optimize the cost-effective production of oil and gas through the use of advanced innovative technologies and a competent approach of highly qualified employees of the company, as well as the development of new head company projects, in accordance with the status of social and environmentally responsible, innovative , systemic and dynamically developing enterprise.
Goals are always based on hypotheses. Objectives are used to establish standards to assess the effectiveness of the functioning of the enterprise to determine the landmarks of its development.
The highest goals of the company include compliance with restrictions (conditions), which are determined by legislation and public opinion: environmental protection, the use of progressive technologies, the preservation of the competitive environment, ensuring democratic freedoms.
The objectives of the enterprise are the goals, the achievement of which is desirable for a certain point of time within the period on which management decisions are calculated. Tasks are quantitatively measurable results. The objectives of the enterprise are determined by the interests of the owner of the enterprise, the amount of capital, the situation within the enterprise, the external environment.
The main task of an enterprise at the entrance to perceive the factors of production, recycle them and at the exit to obtain products needed to society.
The company's tasks include:
- reimbursement of the costs and revenue from the sale of products, which allows to satisfy the economic and social demands of the labor collective and the owner of the enterprise;
- provision of consumers of enterprises in accordance with contracts and market demand;
- creating jobs for the population;
- ensuring employees of wages;
- prevent failure in the work of the enterprise;
- Environmental protection.
The functions of the enterprise are specified and specified depending on: the size of the enterprise, industry affiliation, the degree of specialization and cooperation, form of ownership, relations with local authorities.
The main functions of the enterprise include:
1. Finance and credit includes financial management (the formation of sources of financial resources, cost management, accounting, monitoring and making calculations).
2. Cadar (personnel management) is to provide production by labor resources (hiring, preparation, safety, working conditions), the organization of wages (labor stimulation).
3. Material-technical support is to provide an enterprise with all types of material resources, forming reserves, conclude contracts for the supply of commodity values.
4.Marketing includes the study of the market for goods and services, the formation of demand, advertising, pricing, processes management.
5. Production is to ensure the functioning of the production process. Performance of the production function includes the organization of production and enterprise management.
Enterprises can be classified for a number of features (Table 1.1.). The classification is important in developing for homogeneous enterprises of typical documentation, the use of typical constructive and technological solutions, production structure and other purposes.
Table 1.1.
Classification of enterprises
Sign classification
According to the nature of the consumed raw materials, the production industry - manufacturing processing industry
For the appointment of finished products - producing production facilities - producing consumption items
According to the degree of technical and technological community - with a continuous process of production - with a discrete process of production - by the predominance of chemical processes - the predominance of mechanical processes
In time of work during the year - year-round action - seasonal action
In size (by the number of employees employed) - large (over 500 people) -Stern (from 50 to 300-500 people) - small (up to 50 people)
Specialization - specialized - diversified - combined
On the scale of production of the same type - mass-sherry - individual
According to the methods of organizing the production process - a streaming -partion-apertic
According to the degree of mechanization and automation - comprehensively automated - partially automated - complex-mechanized - partially mechanized-machine-manual-card
Continuation of Table 1.1.
By the nature of the activity - industrial-production - trade - transport - investment, etc.
According to the degree of coverage of various stages - one-way - the manufacture of individual parts of products - complex
According to the nature of the processing of raw materials - with an analytical process of production - with a synthetic process of production - a direct production process
Thus, the company is the form of organizing the vital activity of each person and society as a whole. In it, the employee realizes its creative potential, contributes to social proceedings, at the same time, reward for his work, materially ensures itself and family members. The company has a number of signs, namely: the presence of separate property; ability to speak on their own behalf; right (opportunity) to be plaintiff; availability of registration certificate; Have an independent balance and cost estimate.
1.3. The purpose of creating an enterprise. Brief description of the activities of the enterprise and the TEP it characterizing
The goal is the final state, the desired result, which any organization seeks to achieve. A sign of "common" means wide on the scale and time of the target, which, as a rule, do not have clearly pronounced quantitative characteristics.
Long-term goals determine the strategic intention of the enterprise to take a certain place in business. The definition of total long-term objectives is required for each key result that managers are considered important to achieve success and create the appropriate competitive advantages of the organization. Seven key spaces are distinguished, within which the company defines long-term goals:
1. Position in the market. Market objectives may be the conquest of leadership in a specific market segment, an increase in the share of the enterprise market to a certain size.
2. Innovation. Target installations in this area are associated with the definition of new ways of doing business: the development of new markets, the use of new technologies or methods of organizing production.
3. Marketing. The main results of activities in this area can be the output to the first place for the sale of a certain product, creating a certain image in the goods, improving customer service.
4. Production. Priority goals in this case are the achievement of the highest productivity, improving product quality, reduced production costs compared to the main competitors.
5. Finance. The common goal is to preserve and maintain at the necessary level of all types of financial resources, their rational use.
6. Personnel management. Personnel goals may be related to the preservation of jobs, ensuring an acceptable level of wage, improving the conditions and motivation of labor.
7. Management. The key goal in this area is the definition of critical areas of management impact.
The goals of the enterprise must have a number of characteristics that are sometimes called the criteria for the quality of the goals. The main characteristics of the objectives include:
· Concrete and measurability. Expressing targets in clear measurable forms, the manual creates a basis for making decisions and evaluating the course of work;
· Planning horizon. Allocate long-term (planning horizon for more than 5 years), medium-term (planning period from 1 year to 5 years) and short-term (usually within the year) goals. The already planning horizon, the more specifically the goal should be expressed;
· Reachability. The goals are set so that they do not exceed the possibility of the enterprise. The establishment of unattached purposes blocks the desire of employees to success and reduces the motivation of labor;
· Consistency. Actions and solutions necessary to achieve one goal should not interfere with the achievement of others.
Insufficient attention to the process of establishing goals or, on the contrary, the nomination of unattainable goals is detrimental to the enterprise. So, widely proclaimed by many Russian enterprises in the process of restructuring the purpose - "preservation of the labor collective" - \u200b\u200bled to a decrease in labor motivation.
Specific goals are established on the basis of identifying the strengths and weaknesses of the enterprise, its competitive advantages. As a rule, such goals are actually achievable specific results (two to three indicators) in those areas that are decisive for successful business. At the same time, specific goals can be established for each type of activity, which the company considers important and execution of which it wants to track.
The number and variety of targets and management tasks require a systematic approach to the determination of their composition. As a convenient tool-tested tool, you can use a model in the form of a tree of targets. one.
Fig. 1. Hierarchy of the organization's goals
By means of a tree of purposes, their ordered hierarchy is described, for which a consistent decomposition of the main goal is carried out on the following rules:
· The overall goal should contain a description of the final result;
· When deploying a common goal, the hierarchical structure proceeds from the fact that the implementation of the contributions of each subsequent level is a necessary and sufficient condition for achieving the objectives of the previous level;
· In the formulation of the objectives of different levels, it is necessary to describe the desired results, and not methods for their preparation;
· The scene of each level should be independent of each other and do not delete each other;
The foundation of the target tree should be tasks that are the wording of work that can be performed in a certain way on time.
Brief description of the activities of NGDU "NurLenneft".
NGDU "NurLenft" is a structural division of the vertically integrated company OAO TATNEFT. The date of education NGDU "NURLETENFT" is considered October 1, 1952. The company is an economic entity that has the right to conclude transactions and other actions on behalf of Tatneft. Based on the power of attorney OJSC TATNEFT No. 59/16-01 dated January 8, 2004, it has an independent balance, settlement and other accounts in the institutions of banks, press and stamps with their name, branded forms.
First of all, the activities of NGDU "Nurlnheft" is to receive profits. The main activities of NGDU "Nurltend" are: oil and gas production; Preparation and transfer of oil; input from drilling and well development; repair and maintenance of ground oilfield equipment; The implementation of technological processes to increase the oil recovery of the reservoirs and the processing of the bottomhole zone of wells. The production process in oil and gas production is a set of basic and auxiliary labor processes, technological and natural processes associated with the extraction of oil and gas on the day surface and their primary preparation.
The basis of the activities of NGDU "NurLenft" is mining, preparation and primary refining of oil. In accordance with the subject and purpose of its activities, the NGDU collects, training, oil and gas transport; design of industries and objects of the oil and gas industry; construction, operation of oil and gas industry facilities; Develops and implements measures for the protection of nature and the environment.
Today, the management includes:
- 6 workshops for oil and gas production;
- 2 shops of comprehensive preparation and pumping oil;
- workshop on reception and delivery of oil;
- workshop of maintaining reservoir pressure;
- 10 shops of auxiliary production;
- Housing and utilities.
NGDU "NurlTenft" is developing Romaskinsky (Minnibaevskaya, Almetyevskaya, North-Almetyevskaya, Berezovskaya Square with the deposits of the upper horizons) and Bukhara oil fields.
The Romaskin geographic oil field is located in the northern part of the Bugulmina-Belladeev hill, which occupies the southeast part of Tatarstan. Administratively is located in the territory of two municipal districts - Almetyevsky and Sarmanovsky. This is a region with a well-developed infrastructure provided by electricity.
The area is characterized by a developed network of roads, according to which the movement of motor vehicles is possible. The nearest railway stations are Almetyevskaya, Bugulma and Naberezhnye Chelny. In addition, the area of \u200b\u200bdeposits intersects the railway Bugulma-round field, as well as highways of federal and republican significance. The nearest water marins are located on the Kama River in Naberezhny Chelny and Histopol.
The power supply of the area is carried out from the Kuibyshev HPP, Zainskaya GRES and the Urussian hydroelectric station. For household and industrial needs, waters of Kama River, IR, Zai and other sources are used.
In an orogydographic relationship, the area is the northern continuation of the Bugulmino-Belladeevsk watershed and for the surface of the district, the presence of asymmetric wide, wavy plateau, intermitted by deep and wide valleys.
In economically, the deposit is in favorable conditions due to the presence near Zaina GRES and various communication paths. In close proximity to the Bukhara field, there are: to the south - Romashkinskoye, to the southwest - Novo-Yelhovskoe, in the north it borders with the Kadyrovsky and Yelgi fields that are in development. The presence of neighboring large range of developed areas, highways favors the development of the Bukhara field.
The NURLETNEFT oil and gas management team in 2013 successfully coped with the implementation of the production program.
The work of the Office was aimed at reducing the costs, development and implementation of integrated activities to preserve the financial and economic sustainability of the enterprise. This allowed the Office to fulfill all the planned production and social programs, despite the low level of oil prices in the global market.
For 2013, 4035 thousand tons of oil was mined. During the last seventeen years, NRD "Nurltend" holds production at a stable level. The oil production plan is exceeded by 2.1% or 82 thousand tons. New wells were introduced: oil - 42, of which 62.5 thousand tons of oil, injection - 26 were obtained.
39 wells were introduced from drilling. 22 130 thousand m3 of water were injected into the layers. Produced commercial products in the amount of 38,810.7 million rubles. Supply of a wide fraction of lung hydrocarbons amounted to 83.1 thousand tons.
The average number of all personnel amounted to 2003 people, including 1676 industrial and production personnel. The specific consumption of the number of maintenance of one well of the current fund has decreased to 0.67 people / SC.
The main technical and economic indicators have been completed with orders No. 1 and No. 3.
During the reporting period, 15.8 billion rubles were obtained by conditional balance sheet profit, which is 4 billion rubles more than last year. Profit is aimed at maintaining the objects of the social sphere, to fulfill the conditions of the collective agreement, to strengthen the production capacity of OAO TATNEFT.
Now consider the implementation of the technical and economic indicators of the order №1 №3 on the NURD "NURLETENFT" for 2013.
Performance of technical and economic indicators of order №1 and №3 on NGDU "NurLenneft" for 2013
Table 1.2.
Fulfillment of technical and economic and financial indicators of NGDU "Nurlnheft", 2013
No. Name of indicators of units. 2011 revealed, +/- growth index
plan fact
I production indicators
Continuing Table 1.2.
1 Plan of oil production on NGDU md.n.n. 4035.00 4035.00 0.00 1.00
2 Development and delivery of the challenge of thousand tons 82,10 82.90 0.80 1.01
3 The volume of delivery of its oil in AK "Transneft", total thousand tons 3 863,80 3 949.90 86,10 1.02
4 Entering new mining wells thousand tons 35.00 42.00 7.00 1,20
5 Enter new injection wells th thousands 25.00 26.00 1.00 1.04
6 Oil mining from new wells thousand no. 36.64 62.52 25.89 1.71
7 mining from wells introduced from the inaction of thousand tons 20.19 46.87 26.68 2.32
8 Additional mining due to Moon thousand tons 770.00 809,59 39,59 1.05
9 Additional oil mining due to hydroelectric power mills of thousands of 270.17 292.35 22,19 1.08
10 Additional oil production due to CRS thousandnants 19,90 28.37 8.46 1.43
11 Number of well-processing on MUN reservoir SC. 154.00 174.00 20.00 1,13
12 Additional extraction from the newly renovity. Svailors with side and lateral horizontal branches of thousand tons 88.21 107.34 19,14 1,22
13 Task for the overhaul of wells (for NGDU):
- Number of wells pcs. 461 461 0 1.00
14 Number of hydraulic operations PC. 96 103 7 1.07
II standards and regulations
15 The rate of consumption of demulsifiers of 74.60 71.23 -3.37 0.95
16 The rate of consumption of corrosion inhibitors of g / tons 210.43 2 ........
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