Goals and objectives of reconstruction and technical re-equipment of industrial enterprises. The essence of technical re-equipment and assessment of the effectiveness of its implementation at the enterprise Comparison of the new line with competitors
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Course work
in the discipline "Economics of Organizations (Enterprises)"
on the topic The essence of technical re-equipment and efficiency assessmentand its implementation at the enterprise
Tolyatti 2010
Introduction
I. Theoretical basis for technical re-equipment of enterprises
1.1 Concept and general characteristics of technical re-equipment of an enterprise
1.2 Advantages of technical re-equipment as a way to diversify the production of an enterprise
1.3 The role of technical re-equipment in the development of enterprise production and its main stages
1.4 Formation of options for replacing equipment when re-equipping production and assessing the effectiveness of production renewal
II Calculation part
1. Definition of initial data
2. Calculation of the need for fixed production assets
3. Calculation of labor resource requirements
4. Calculation of the need for material resources
5. Calculation of annual production costs (by economic elements)
6. Calculation of costs per unit of production (according to costing items)
7. Checking the correctness of the calculations made
8. Calculation of selling prices
9. Summary economic indicators
10. Break-even analysis
List of sources used
INTRODUCTION
This course work examines one of the strategic alternatives forward planning- technical re-equipment. This topic has not yet been well studied by our Russian economists. Although the first theoretical developments appeared in the 20s. XX century Abroad, however, a universal concept has not yet been developed that would satisfy the needs of the majority of enterprises that want or are forced to diversify.
The existing theoretical developments that appeared abroad did not arise out of nowhere; they were based, first of all, on the accumulated practical experience of enterprises. But this experience was so ambiguous and contradictory that it prevented the development of a unified concept of technical re-equipment. Therefore, the theoretical basis of technical re-equipment is still very heterogeneous and lacks universality, which, in turn, makes it difficult to apply in practice.
In our country, both practical and theoretical experience in this area has not been accumulated. There are only isolated examples of manifestations of certain forms of technical re-equipment, the success of which is difficult to judge. But how applicable foreign theoretical developments are to our conditions is also impossible to determine for sure.
In the context of the transition to a market economy, many Russian enterprises are subject to varying degrees of reform in order to survive in a rapidly changing market situation. Therefore, in my opinion, directions for improving the strategic management of the development of an individual enterprise should be considered in the context of enterprise reform. Moreover, many of them are interconnected and interact in a common economic space.
Market relations open up prospects for Russian business, but at the same time a significant number industrial enterprises are unable to ensure stable operations, and many of them exist in conditions of crisis development. An effective tool for stabilizing and increasing operational efficiency, in the current conditions, is the process of reforming enterprises. However, management personnel are not psychologically prepared for this due to the inertia of thinking. In this regard, various forms of advanced training for enterprise personnel should play a significant role, while the problem of professional adaptation of personnel to new social, organizational and production conditions is particularly relevant. First of all, at the stage of formation of the enterprise, it is necessary to develop in the management personnel those qualities that are necessary in the future in the conditions of the crisis development of the enterprise, which is overcome through reform and technical re-equipment of production.
Constant improvements in production technology and changes in markets are forcing enterprises seeking to survive and remain competitive to rebuild their strategy. Of all the tools for market adaptation, experts today believe that the most effective is diversification of production in the form of technical re-equipment.
Relevance of the work. When an enterprise is in difficult conditions, which is typical for many Russian enterprises, technical re-equipment of production can be aimed at a radical restructuring of production activities. The implementation of projects for the technical re-equipment of production will certainly lead to significant changes in the methods of its organization and management. Therefore, managing the change process is of paramount importance. The search for directions for diversification of production for enterprises of the domestic economy is relevant due to the following circumstances. Firstly, “the Soviet economy fought for one of the first places in the world in terms of production specialization” and created huge single-product entities. The need to adapt to new economic conditions objectively forces us to look for the most profitable areas of application of the created production potential. Secondly, technical re-equipment of production is a tool for intersectoral capital flow and a method for optimizing structural transformations in the economy.
Due to this, purpose given course work is to study the directions and mechanisms of technical re-equipment of enterprises.
Within the framework of this goal, the following tasks are solved:
Consider theoretical aspects technical re-equipment;
Analyze the activities of the enterprise and justify the need for technical re-equipment;
Propose measures for the technical re-equipment of the enterprise;
Assess the effectiveness of using theoretical re-equipment at the enterprise.
Theoretical and methodological basis The research was based on special foreign and domestic literature on the topics under consideration, and analytical articles in industry journals.
Work structure presented by an introduction, a theoretical part, a practical calculation part, a conclusion, and a list of sources used.
1. THEORETICAL FRAMEWORKTECHNICAL RE-EQUIPMENT OF ENTERPRISES
1.1 Concept and general characteristics of technical re-equipment of enterprises
Diversification of activities - transition from a one-sided production structure, often based on only one product, to multi-industry production with a wide range of products Zaitsev B.F., Chirsov V.G. Technical and economic level of production. - M.: Economics, 2002. - p. 65. .
Currently, there are noticeable positive changes in the technical equipment of production. In particular, investments allocated for these purposes have increased significantly. However, despite the intensification of investment policy, a fundamental improvement in the implementation of technical re-equipment and reconstruction of production has not yet occurred. As a result, the depreciation of fixed assets is growing, and there is a trend towards a decrease in capital productivity. At the same time, the volume of completely worn-out funds continues to increase every year. The operation of physically worn out and obsolete equipment leads to a significant decrease in the productivity of social labor. The national economy suffers large losses due to the fact that significant labor and material resources are diverted to maintain worn-out equipment in working condition and carry out its repairs. The current situation is further aggravated by the fact that, due to the weakness of repair services and the lack of spare parts and funds allocated for repair and maintenance needs, repairs and modernization are not always carried out efficiently and in a timely manner. In this regard, losses from defects have increased and the number of accidents has increased.
Studying the problem of renewal through reconstruction and technical re-equipment of production in conjunction with its intensification and economic mechanism makes it possible to identify a number of trends, the consideration of which in practice expands our understanding of ways to increase the efficiency of social production and the need to accelerate it.
The first trend is manifested in the fact that the acceleration of work on technical re-equipment and reconstruction of existing production under the influence of scientific and technical resolution is dictated by the faster aging of available means of labor.
The second trend is that in modern conditions the rate of accumulation, i.e. the share of national income going to accumulation is determined, first of all, by the efficiency of use of capital investments and production assets, which in turn makes it possible to compensate or weaken the influence of stabilization and even a decrease in the rate of accumulation on the rate of development of social production.
The presence of such trends indicates that technical re-equipment and reconstruction of existing production must be managed. Management here means a system of long-, short-term and operational measures aimed at planned preparation and implementation of technical re-equipment and reconstruction in order to achieve maximum socio-economic effect with the rational use of necessary resources, i.e. resource saving. Technical re-equipment and reconstruction of production embody the concepts of replacement, replacement and, in general, renewal of fixed assets, reflecting the same process of introducing new means of labor, more technically advanced and more economically efficient, to replace obsolete ones being withdrawn from production. Consequently, renewal is such changes in the existing means of labor, as a result of which social production is saturated with new machines, mechanisms, buildings to replace the old Pirozhnikov L.B. Technical re-equipment of production. - M.: Knowledge, 2007. - p. 295. .
Determining the essence of technical re-equipment of production is the first step in the formation of an economic mechanism for managing this process. The main task facing this mechanism is to increase the efficiency of work carried out as part of the technical re-equipment of existing enterprises. It's about on the formation of the target 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 introducing the achievements of technical progress into production was determined by M.A. Vilensky: “This is the process of equipping with new equipment all technological stages of the main and auxiliary production, including production infrastructure, such social infrastructure services, in their conjunction and as a whole for a more complete realization of the potential economic effect of each type of introduced equipment and increasing economic efficiency” Vilensky M .A. Economic content of technical re-equipment of production // Questions of Economics.-2004.-No. 5.-p. 46. .
1.2 Advantages of technical re-equipment as a method of divaRsimplification of enterprise production
The technical re-equipment of existing enterprises (hereinafter referred to as technical re-equipment, technical re-equipment of production) includes a set of measures to increase the technical and economic level of individual industries, workshops, sections based on the introduction of advanced technology and equipment, mechanization and automation of production, modernization and replacement outdated and physically worn-out equipment with new, more productive ones, also to improve general plant facilities and support services Z.P. Korovina. Organization of the introduction of new technology. - M.: Economics, 2006. - p. 122. .
The advantage of this definition is the possibility of partial reconstruction and expansion of existing or construction of new auxiliary and service facilities, if this is related to ongoing technical re-equipment measures. Positive aspects are also associated with the expansion of the scope and content of technical re-equipment work. Possibilities are provided for carrying out comprehensive technical re-equipment of systems and complexes of machines, individual production cycles, closed technological processes, starting from the processing of raw materials and ending with the production of the finished product. Additional installation of equipment and machines on existing production areas, the introduction of automated management and control systems, the use of radio, television and other modern means in production management are also aimed at this. At the same time, the definition contains an extremely wide list of goals and areas of technical re-equipment, which are of a general nature and mutually overlap. As a result, it is difficult to trace the relationship between them, which leads to discrepancies in the selection of specific activities and determination of their effectiveness.
The features that distinguish technical re-equipment from other forms of reproduction include the constant and continuous nature of implementation, renewal of the predominantly active part of fixed production assets, locality of production facilities undergoing re-equipment, and non-expansion of production areas. Based on these signs, the choice of directions for technical re-equipment and the goals to be achieved should be associated with improving the production apparatus of the enterprise. Technical re-equipment of existing enterprises // Issues of Economics. - 2000. - No. 2. - P. 14. .
As for reconstruction, the content of the work and the goals set have much in common with technical re-equipment associated with the constant renewal of fixed assets based on the achievements of scientific and technological progress, improving the organization and management of production at existing enterprises. The existing differences are due to the fact that reconstruction is a form of capital construction at an enterprise, is carried out according to a specially developed project, is episodic in nature, and is aimed at complete or partial re-equipment and reconstruction of production with a significant coverage of the passive part of fixed assets.
There is little evidence to suggest that there is a systematic relationship between diversification strategy and financial success enterprises. However, wisely carried out technical re-equipment of activities may be a prerequisite for increasing the efficiency of individual departments. For example, if costs within an industry are largely constant in nature, then breaking them down into different areas with high sales volumes leads to a significant reduction in unit costs. A condition for increasing efficiency during technical re-equipment is the presence of promising key competencies of strategic interest. So, when Honda began to use engine technology in production various types products, then it has the opportunity to invest more in research and development without sacrificing unit costs.
The summation of technological experience in various fields contributed to a further increase in the company’s technological level. Honda has also achieved advantages in the area of quality, which has had a beneficial effect on its market position. In cases where key competencies can be widely used in the production of various types of products, the technical re-equipment of the company opens up new opportunities in the field of research and development. The expansion of economic activity in such cases can lead to the creation critical mass resources that will allow you to beat your competitors.
Technical re-equipment within a certain group of industries allows the company to more widely use its accumulated experience in the field of marketing, production technologies etc., and, consequently, increase the competitive advantages of diversified divisions. In addition, the use of industry diversification, even within such a limited framework, can significantly reduce the level of economic risks. However, the strategy of diversification within a certain group of industries is effective only if the forecast for the conditions of the relevant product markets is favorable.
1.3 The role of technical re-equipment in the development of pre-production d acceptance and its main stages
Technical re-equipment of production makes it possible to solve the following primary tasks of the enterprise:
Increasing the efficiency of the economic activity of the enterprise through its technical modernization, improvement of production processes, mastering the production of new products;
Using strategically effective production management methods to adapt competitive strategy to the new market situation;
Improving the quality of the enterprise’s production personnel, primarily management;
Formulation of a new image of the company based on the use of modern scientific and technical achievements, innovations, information and communication technologies and innovations in organizational and management activities, which helps to increase the competitiveness and economic efficiency of the enterprise Kasyanov S.I. Reconstruction and technical re-equipment of existing enterprises. - M.: Economics, 2004. - p. 76. .
The variability of external and internal environmental conditions leads to the need to develop a program for production diversification. A program approach to the implementation of the idea of diversification should concern virtually all aspects of the enterprise’s activities for which the enterprise lays claim, i.e. be systemic in nature. In essence, the image of the enterprise must be created taking into account the introduction of new production technologies, modernization of production and improvement of management of the development of the enterprise, and the process of changing production from the existing state to the final result that must be achieved when implementing the diversification project must be comprehensively thought out. Technical re-equipment of production should be considered as a systemic formation in the activities of the enterprise.
Technical re-equipment of production is based on the current state of production at the enterprise and allows it to be improved and can be carried out through its own sources of financing and attracting additional funds.
Technical re-equipment of production is necessary to increase production efficiency, its competitiveness and accumulation of financial and economic potential, when the situation at the enterprise as a whole is stable, but the dynamics of development have worsened, the level of competition has decreased, when the enterprise is being brought out of a crisis state. That is, a set of measures is needed that would allow for the effective implementation of production and its management in order to stabilize the situation and bring it to break-even operation. Technical re-equipment of production is also necessary in those conditions when the current situation of the enterprise can be considered satisfactory, but the forecasts for its activities are unfavorable Chumachenko N.G. Technical re-equipment and reconstruction of production. K.: Naukova Dumka, 2001.-p. 103. .
The general scheme of the entire process of technical re-equipment of production can be divided into the following stages:
1. Timely awareness of the need to diversify production at the enterprise. An analysis is carried out of changes in the external and internal environment that may affect or have already affected the life of the enterprise.
2. A description of the management, production, and finance systems of the enterprise is made, and their effectiveness is assessed. A financial and economic analysis of the current state is being carried out. The main factors driving the efficiency of the enterprise are identified.
3. In accordance with the strategic development goals, a project for the technical re-equipment of production is formed, taking into account the state of development of the enterprise at this stage within the framework of the existing development strategy of the enterprise, its main guidelines and ways to achieve them.
It includes a set of necessary measures in the field of management, finance, production, staffing, and assessment of the cost of diversification.
4. Implementation of the project for technical re-equipment of production. What is important here is the skillful connection of all links in the implementation process and high management activities for the successful implementation of the diversification program.
5. Assessment of the project for technical re-equipment of production. Here we can highlight the following main points, such as an analysis of the state of the enterprise taking into account the changes carried out within the framework of the technical re-equipment project, conclusions based on identifying areas for increasing the efficiency of financial, economic and production activities and their implementation in the process of implementing the technical re-equipment project, accumulated experience in the process of development and implementation of this project Neykova L.I. Analysis of the effectiveness of technical re-equipment of industrial enterprises. - M.: Finance and Credit, 2000. - p. 156. .
Technical re-equipment of production is a strategy for survival and adaptation of an enterprise to a rapidly changing situation in market economy.
However, in the context of the transition of the Russian economy to new economic relations, the survival strategy of enterprises is characterized by active and passive types of adaptation to existing conditions.
The main measures characterizing the strategy of a passive type of adaptation of enterprises include: reducing the share of costs by reducing production volumes, reducing the technological level of production, reducing employment and wages, using government subsidies and subsidies, non-payments to all types of creditors Popov V.M. Business planning. - M.: Finance and Statistics, 2007. - p. 295. .
The active type of adaptation strategy is characterized by the following: searching for new market niches, updating products, technical re-equipment of production, marketing expenses, reducing primary costs by improving technology and using innovations, changing the load of units, liquidating and reforming unprofitable industries, limiting non-payments and increasing the dependence of business activities on the availability of own funds and on the conditions of market lending. An active adaptation strategy is characterized by stabilization or weak growth in production volumes.
1.4 Formation of options for replacing equipment during refurbishmentatproduction changes and assessment of the efficiency of production renewal
re-equipment labor material production
Technical reconstruction in our country is carried out in various areas: the introduction of advanced technologies, mechanization and automation of production, modernization of equipment, radical changes in the organization of production and management. But at the present stage of economic development, paramount importance is attached to those that make it possible to create conditions for the production of products at the level of the best domestic or world standards.
Economic research and accumulated economic experience indicate that today the basis for technical re-equipment and reconstruction of existing production is the widespread introduction of new progressive technologies and comprehensive production automation. These directions are the most effective.
The reason for replacing production equipment and machinery is their physical and moral wear and tear. Physical wear and tear means deterioration in the technical and economic characteristics of equipment during the production process. If repairs that restore the consumer properties of the equipment are not economically feasible, it becomes necessary to replace it with a new one. A machine requires replacement as a result of physical wear and tear if the costs of its repair or modernization are commensurate with the costs of purchasing, delivering and installing new equipment. It should be noted that the conclusion about the need to replace equipment due to the length of its use is not decisive, since the practical experience of technically developed countries indicates that “over-aged” equipment has a significant share. The criterion for replacing equipment is not its age, but the degree of compliance with technical and economic requirements in relation to the conditions of a particular production Bukhalo S.M. Organization, planning and management of industrial enterprise activities. - Kyiv, 2008. - p. 149. .
The process of updating production in modern conditions must be considered from the perspective of its focus on enriching the content and improving working conditions. In this regard, it is advisable to single out as an independent form the replacement of equipment associated with social wear and tear, which is determined by the discrepancy between the social characteristics of the equipment used and its socially normal level. A specific feature of this form is that the specified discrepancy may also appear in relation to new equipment. Thus, the introduction of mechanized coal mining complexes into longwalls increases dust content at the face by 8-10 times.
Currently, the improvement of the consumer properties of new equipment is often carried out at the expense of additional costs, i.e. the cost of new machinery and equipment is determined by the fact that at certain stages of development, structural and technical improvements can only be achieved through additional costs. In this case, additional costs can be offset by savings in the cost of increasing production scale.
The impossibility of compensating costs by increasing the scale of production indicates that the very principle of further design and technical improvements is obsolete, therefore, in order to increase the use value of new machines and equipment, it is necessary to focus on the development of fundamentally new technical solutions.
A possible option for the technical re-equipment of production at an industrial enterprise can be defined as a set of sub-options for replacing equipment at all technological links of the production process.
When developing options for technical re-equipment, the following principles must be taken into account: national economic approach, target orientation, complexity, balance, variation in resource use, consistency of implementation on time.
In the process of forming options for the technical re-equipment of industrial enterprises, it is necessary to highlight its main directions, based on the existing assessment of production and scientific and technical potential, taking into account the features of the current stage of economic development.
The main trends manifest themselves differently in different industries.
The main directions of technical re-equipment of industrial enterprises are achieved by increasing the level of mechanization and automation of labor, thereby reducing the number of workers engaged in manual labor; increasing the efficiency of using fixed production assets, widespread use of progressive solutions; reducing losses of raw materials during production; growth in the use of polymer materials; unification and standardization of manufactured parts, which will reduce the range and increase the quality of spare parts; increasing the production of automation equipment using technology and technological processes; use of advanced methods of raw material processing Filippov A.N. Technical and economic design of food industry enterprises. - M.: Statistics, 2007. - p. 21. .
Based on the identified areas of technical re-equipment of industrial enterprises, sub-options for replacing equipment to improve production are formed, which largely take into account the specific features of industries, are specific and detailed, are “rigidly” related to the limitations of almost all types of resources and are focused on achieving pre-formulated goals. The implementation of sub-options is aimed at improving individual workplaces or technological links in the production process.
The process of forming options is divided into two relatively independent stages: drawing up sub-options for replacing equipment for the development of individual technological links and constructing an algorithm that allows you to synthesize many sub-options and acceptable options for the technical re-equipment of an industrial enterprise.
The first stage can be implemented with the help of a data bank, since in the near future “the basis of an integrated information system, obviously, can become automated data banks,” which are “systems for obtaining information from many sources and, in turn, providing many consumers with the necessary data” and allowing “to solve many newly emerging problems that were not foreseen in advance” Bukas V.I., Lapidus M.Kh. Financing of technical re-equipment and reconstruction of enterprises. -M.: Finance and Statistics, 2007.- p. 149. . The organization of information in the data bank is based on the principle of data integration and correction. The data bank consists of several databases and their management system. A database is understood as an organization of logically related information elements, and a control system is a software apparatus that provides storage, updating and retrieval of data, i.e. The database management system is aimed at ensuring the functioning of the system in the face of changing requirements. In a database management system, the relatively more permanent components are the data itself, and its processing according to user requirements can be changed much more frequently by application programs. Currently, there are two trends in the development of database management systems. One of them involves merging the database management system with the operating system, and the other involves the allocation of a special minicomputer for it. The latest direction in the development of a database management system is used in cases where there are large databases.
The development of equipment replacement options should be preceded by their analysis in the following sequence:
The availability of measures for the implementation of planned technical, technological and organizational decisions on the replacement of equipment is determined in the databases,
If there are ready-made activities in the databases, their relationship with other activities is clarified, and the possibility of using the activities in their existing form is assessed;
The complexity and labor intensity of calculations is determined to establish the need to rely on a computer or, if possible and appropriate, to use manual calculations;
The accuracy of the quantitative characteristics of the measures is assessed and a conclusion is made about the advisability of using a computer or other approximate express methods are proposed based on simplifying calculations resulting from the known error of the initial data Avdeenko V.N., Kotlov V.A. Production potential of an industrial enterprise. - M.: Economics, 2001. - p. 165. .
At the next stage, a set of technical re-equipment measures is being formed that will expand bottlenecks and achieve target standards. individual stages production process. The formation of sets of events is carried out by integrating into the current system certain technical innovations from the bank of events.
Taking into account the developed measures, the prospective production capacity at the end of the planning period is calculated, the indicators of the technical and economic level are recalculated and a technical re-equipment option is formed. Since there are alternative technical re-equipment measures, one version of the production program corresponds to several technical re-equipment options.
With a stabilized structure of the production program, “bottlenecks” are known and determined by the integral load factor of equipment units, technological operations (sections), technological stages (shops) based on the results of certification of the corresponding stages of the production process. When planning technical re-equipment in the context of a significant change in the structure of products, it is advisable to analyze bottlenecks based on calculations of the production capacity of the stages of the production process.
Based on the final set of measures, the costs of the necessary resources are determined and a version of technical re-equipment is formed, including goals - ways to achieve goals (set of measures) - necessary resources.
Establishing a criterion for the effectiveness of reconstruction is associated with the choice of indicators characterizing the economic results of implementation. The feasibility of capital investments that enterprises can make through self-financing or through free credit can be determined by the expected improvement in the performance of current economic activities.
In the economic literature, there are different approaches to determining indicators of the economic efficiency of reconstruction and technical re-equipment of enterprises: determining one indicator, for example, the payback period of capital investments due to the annual economic effect, or determining a set of indicators characterizing the efficiency of human and material labor costs, technical and resource equipment and etc. Not even a single generalizing indicator can 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 technical reconstruction of industries and enterprises by shifting the focus from intermediate to final national economic results, from quantitative indicators to qualitative ones; reveal the content of reconstruction, characterizing the main directions and ensuring maximum efficiency of each of them; characterize the effectiveness of both new equipment and capital investments, making it possible to compare the directions of technical reconstruction with options for new construction and expansion; cover a limited range of indicators that can identify reserves for the use of fixed assets of material and labor resources, taking into account socio-economic results.
One of the general indicators for assessing the effectiveness of reconstruction is the economic effect. Since the reconstruction of an existing enterprise is carried out over a long period of time, the economic effect is determined over the estimated period of implementation of the event from the beginning of the reconstruction to the receipt of all the intended results and is integral (with a cumulative total over the years of the planning period).
The costs of implementing reconstruction measures (R) are calculated using the formula:
where Zt is the amount of costs per year (including costs for obtaining associated results), UAH;
at is the coefficient of reduction to the calculation year.
where at is the reduction coefficient;
tp-t - the number of years separating the costs and results of a given year from the beginning of the accounting year;
E - standard for bringing costs at different times.
When determining the effectiveness of reconstruction, the total amount of costs, in addition to newly invested centralized and non-centralized capital investments, takes into account the cost of liquidated fixed assets, which are transferred for use to other areas of the national economy, etc.
where Kn - capital costs incurred in the years planned for the reconstruction of the facility, UAH; Kl - liquidation value of replaced fixed assets, UAH; Kn is the cost of fixed assets transferred to other areas or industries. UAH;
DKs - change in capital costs in related industries, UAH.
Reconstruction costs increase as a result of the influence of a number of factors: irrational distribution and use of capital investments, low level of concentration of funds, complexity of work in the conditions of existing production, errors in design documentation, level of equipment supply and its quality, etc.
As practice shows, the introduction of each new unit of production capacity is currently achieved at the cost of high costs.
The cost assessment of the results (Рт) of reconstruction for the billing period is determined by the formula:
where Pt is the cost estimate of the results in the t-th year of the billing period, UAH;
tn - initial year of the billing period;
tp is the final year of the billing period.
The initial year of the calculation period is taken to be the year of commencement of work on the development of production at the facility being reconstructed. The final year of the calculation period is determined by the moment of completion of the entire life cycle of the reconstructed object.
The sources of information for calculations should be the actual indicators of the financial statements, reflecting the actual costs and production volume.
In addition to absolute partial indicators, relative ones can be calculated; labor productivity, profitability (the ratio of the amount of profit to the average annual cost of fixed production assets and standardized working capital), capital productivity (the ratio of product production to the average annual cost of fixed production assets), etc. The well-known formulas of P.A. Sidorov are also used to calculate them. Efficiency of capital investments and new equipment. - Cheboksary, 2001. - p. 66. .
The results of calculations of indicators are linked to the corresponding indicators of the plan for reducing the cost of production, the financial plan, the plan for labor, fixed assets, etc. Accounting for these indicators does not present any difficulties, since all the data is available in the reports of the workshops and the enterprise.
Enterprises must create a system for monitoring, recording and reporting the effectiveness of reconstruction measures that would allow them to quickly monitor the progress of their implementation on an accrual basis from the beginning of reconstruction to the full development of production.
In the structure of indicators characterizing individual components of the resulting effect, indicators of saving material and fuel and energy resources are important. On the one hand, the rational use of resources has a significant impact on changes in overall production efficiency indicators - cost reduction, profit growth, on the other hand, cost reduction characterizes the level of production intensification, the achievement of which is impossible without the introduction of the latest equipment and technology. In this regard, objective indicators of resource savings are needed to justify effective options for technical re-equipment, its individual areas and activities. Calculations must take into account resource savings, both per unit of implemented activity and for individual types of resources and products.
ІІ. Calculation part
1. Aboutdefinition of initial data
01. Production program for the planned year (pieces)
02. Labor intensity per unit of production (standard hours)
03. Tariff rate of work (rub./hour)
04. Consumption of materials for the manufacture of a unit of production
product name |
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Name of material |
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Option “0” + 0.1 x N= “0” + 0.1 x13 |
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Legend: st - steel; pl - plastic; ep - electrical wire. The price of 1 kg of steel is 20 rubles. The price of 1 kg of plastic is 80 rubles. The price of 1 linear meter of electrical wire is 4 rubles. |
05. Consumption of purchased components for the production of a unit of production (rub./unit)
06. Volume of work in progress by type of work at the end of the planned year (standard hours)
07. Volume of work in progress by material resources
07.01. Volume of work in progress by materials consumption at the end of the planned year (kg, linear meters)
07.02. Volume of work in progress based on the costs of purchased components at the end of the planned year (rub.)
08. Characteristics of technological equipment on the balance sheet of the enterprise
09. The company rents production premises for the workshop on the following terms:
Book value of 1 sq.m of production area - (5000 + 100 x N) rub. = (5000 + 100 x13) = 6300 rub.
Rental interest - 22% per annum of the book value of the production area;
The annual depreciation rate is 3%.
010. The company rents office space under the following conditions:
Book value of 1 sq.m of production area - (8000 + 100 x N) rub. = 8000 + 100 x13 = 9300 rub.
Rental interest - 20% per annum of the book value of the office area;
The annual depreciation rate is 2.5%.
011. Terms of payment
The enterprise operates a piece-rate bonus system for remuneration of main (production) workers (the bonus is 40% of piece-rate earnings) and a time-based bonus system of remuneration for auxiliary workers (the bonus is 40% of tariff earnings).
The salary of employees is on average 10 minimum wages (minimum wage) per person. In the calculations for option N=0, the minimum wage level is assumed to be 600 rubles per month. When completing course work, the student must use the minimum wage level in effect at the time of calculations.
Single social tax rate(UST) for option N = 0 is taken equal to 35.6% of the accrued wages for all categories of workers. (UST) for option N = 13 is taken equal to 26% of the accrued wages for all categories of workers.
012. Annual office expenses, postal expenses, telephone service fees, payment of heating and lighting expenses, expenses for the purchase of specialized literature and others general running costs- (35000 + 100 x N) rub.=35000+100 x13=36300 rub.
013. Established level of product profitability (relative to cost) for the planned year:
For product A - 25%;
For product B - 30%;
For product B - 50%.
Calculation of labor intensity of the annual production program
The volume (labor intensity) of annual marketable products by type of work (n-hour) in relation to each product (A, B and C) is determined based on:
Annual production program for the product;
Labor intensity by type of work for the relevant product.
The volume (labor intensity) of annual marketable products for products A, B and C (n-hour) is determined based on the volume of annual marketable products by type of work for the corresponding products.
The volume (labor intensity) of annual marketable output for all products (n-hour) is determined based on the volume of annual marketable output for each product.
Volume (labor intensity) of annual marketable products by type of work (n-hour)
The volume (labor intensity) of annual gross output by type of work (n-hour) is determined based on the results of calculating annual marketable output by type of work and changes in the amount of work in progress (if this occurs) at the end and at the beginning of the planning period (year) for the same types of work
2. Calculation of the need for fixed production assets
Active part of fixed assets
The required amount of equipment by type of work (units) is determined based on:
Annual fund of working time (hour) of work of a unit of equipment (FVO) in the period under review (for the planned year), taking into account:
number of working days per year - 250;
number of equipment shifts - 2;
number of working hours per shift - 8;
loss of working time (for repairs, maintenance, etc.) - 5%.
Note: to determine the accepted quantity of equipment by type of work (Omp, Olp, Osp), the corresponding estimated quantity of equipment (Omr. Opr, Osr) is rounded to a larger integer.
Equipment load factors by type of work are determined based on a comparison of the calculated and accepted quantities of equipment by type of work.
The book value of all equipment (rubles) is determined based on the accepted quantity of equipment by type of work and the book value (price) of a unit of the corresponding equipment.
Annual depreciation charges for groups of equipment (types of work) are calculated using the linear method based on the values of depreciation rates and the book value of the corresponding group of equipment.
Annual costs for electricity consumed by the relevant technological equipment (rub.) are determined based on:
Labor intensity of annual gross output by type of work;
Electricity power (kW) consumed by a unit of equipment by type of work (corresponding group of equipment). In the calculation, the cost of 1 kWh of electricity is assumed to be 1 ruble.
Passive part of fixed assets
The production area of the workshop (sq.m.) is determined based on:
Accepted quantity of equipment by type of work (by equipment groups);
Overall dimensions of the unit of relevant equipment.
To ensure the normal functioning of production, the size of the area for driveways, passages, utility rooms, etc. is accepted. in the amount of 180% of the production area occupied by equipment.
The area of the office premises (sq.m.) is determined based on:
The number of company employees working in the office (director, deputy director for production and chief accountant) - 3 people;
The norms of area per employee, taken equal to 6 sq.m. per person.
The book value of the workshop's production premises is determined based on:
The size of the production area of the workshop;
Cost of 1 sq.m. area of the building in which the production space for the workshop is rented.
The book value of office space is determined based on:
Office area sizes;
Cost of 1 sq.m. area of the building in which office space is rented.
The rent (annual) for renting the production premises of the workshop (rub.) is determined based on:
Rental interest;
Depreciation rates for production premises (using the linear depreciation method).
Rent (annual) for renting office space (rub.) is determined based on:
Book value of the leased premises;
Rental interest;
Depreciation rates for office premises (using the straight-line depreciation method).
3. Calculation of labor resource requirements
Number of employees
The number of main (production) workers is determined by profession:
The number of machine operators for mechanical processing of materials is Lm;
The number of foundry-pressers is Ll;
The number of product assemblers is Lс;
The number of main workers by profession is determined based on:
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An increase in production volumes to meet growing social needs can only be achieved on the basis of intensification, i.e. making such qualitative changes to the material and technical basis of production that will make it possible to make fuller use of production capacities, all types of raw materials and fuel, to make the work of workers easier, to make it more attractive and productive. This is the ultimate task of technical re-equipment and reconstruction of production.
One cannot fail to take into account one more factor - the transition of production to the production of new types of products.
A diagram of the factors causing the need for reconstruction and technical re-equipment is given in Fig. 2.1.
Reconstruction should be based on the replacement of old equipment with new, more advanced equipment, modernization of equipment, comprehensive mechanization and automation of production, improvement of technological processes, improvement of production organization and especially the development of specialization and cooperation, the use of more efficient types of raw materials, improving the quality of products, improving organization labor, etc.,
In order to streamline planning, design, financing, accounting and organization of construction production in the context of technical re-equipment and reconstruction, concepts such as expansion, reconstruction and technical re-equipment of enterprises have been established.
Expansion of existing enterprises is the construction of additional and new production facilities, expansion of existing workshops and facilities of primary, auxiliary and service purposes on the territory or adjacent sites in order to create additional or new production areas, as well as the construction of branches and production facilities that are part of these enterprises , which after commissioning will not be on an independent balance sheet.
If in the process of design study it was revealed that it is necessary and economically feasible, simultaneously with the expansion of the enterprise, to reconstruct existing workshops and facilities of the main, auxiliary and service purposes, then the corresponding work and costs are included in the enterprise expansion project, but are not highlighted as a separate line in the summary calculation. At the same time, the total costs of such a project in planned and reporting indicators are attributed to the expansion of existing enterprises.
Reconstruction of existing enterprises- this is the reconstruction of existing workshops and facilities of the main, auxiliary and service purposes, as a rule, without expanding the existing buildings and structures of the main purpose, associated with the improvement and increase of the technical and economic level based on the achievement of scientific and technological progress and carried out under a comprehensive project for the reconstruction of the enterprise in order to increase production capacity, improve quality and change the range of products, mainly without increasing the number of employees while simultaneously improving their working conditions and environmental protection.
When reconstructing existing enterprises, the expansion of individual buildings and structures of main, auxiliary and service purposes can be carried out in cases where new high-performance and more technically advanced equipment cannot be placed in existing buildings; construction of new and expansion of existing workshops and auxiliary and service facilities in order to eliminate imbalances; construction of new buildings and structures to replace existing enterprises liquidated on the territory, the further operation of which is inappropriate due to technical and economic conditions.
Technical re-equipment of existing enterprises- this is a set of measures to improve the technical and economic level of individual industries, workshops and sections based on the introduction of advanced equipment and technology, mechanization and automation, modernization and replacement of outdated and physically worn equipment with new, more productive ones, as well as to improve general plant facilities and auxiliary services .
The goal of technical re-equipment of existing enterprises is to fully intensify production, increase production capacity of products and improve their quality while ensuring an increase in labor productivity and job reductions, reducing material intensity and production costs, saving material and fuel and energy resources, improving other technical and economic indicators of the enterprise . The share of construction and installation work should not exceed 10% of capital investments provided for technical re-equipment.
A survey of 3.5 thousand construction projects conducted by Stroybank of the USSR showed that reconstruction and technical re-equipment are cheaper and the time for commissioning capacities is significantly reduced. In new buildings, capital intensity is 1 rub. production amounted to 1.21 rubles, at expanding enterprises - 1.08, at reconstructed enterprises - 0.98, and for technical re-equipment - 0.83 rubles. The payback period for new construction is on average 4.8 years, for reconstruction - about 4 years, for technical re-equipment - 3.5 years. The total costs of reconstruction per unit of production capacity are on average approximately 30% lower than for new construction. Thus, during reconstruction, output significantly increases and product quality improves practically in the same areas with stable workforces. Newly built enterprises require attracting new workers, providing them with housing, cultural and social facilities and, accordingly, allocating additional capital investments. With reconstruction and technical re-equipment, these difficulties disappear, which provides socio-economic advantages compared to new construction.
Introduction……………………………………………………………………………….4
CHAPTER 1. ENTERPRISE AS A SUBJECT AND OBJECT OF BUSINESS ACTIVITY
1.1 Regulatory and legal acts regulating the activities of the enterprise…………………………………………………………………………………….6
1.2 Main features and classification of the enterprise………………….10
1.3 Purpose of creating an enterprise. a brief description of activities of the enterprise and the technical specifications characterizing it……………………………………….15
1.4Organizational structure of the enterprise……………………………26
1.5 Problems and prospects for the development of your enterprise………….32
CHAPTER 2. CHARTER CAPITAL AND PROPERTY OF THE ENTERPRISE
2.1. Authorized capital of the enterprise………………………………………………………38
2.2. Classification, structure of fixed assets………………………42
2.3. Depreciation and amortization 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 enterprise property…………………………………………………………………………………..63
CHAPTER 3. MAIN DIRECTIONS OF TECHNICAL RENEWAL OF MECHANICAL ENGINEERING ENTERPRISE AT THE PRESENT STAGE
3.1. Extensive and intensive factors of economic growth of an enterprise……………………………………………………………………………………….72
3.2. The main sources of financing for the technical re-equipment of the enterprise………………………………………………………………….……80
3.3. Marketing research is the basis for planning technical re-equipment. The role of the country’s scientific potential and foreign experience….88
3.4. The role of profit as the main regulator of technical re-equipment of a machine-building enterprise………………………….93
CHAPTER 4. ECONOMIC EFFECTIVENESS OF TECHNICAL RE-EQUIPMENT AT A MACHINERY ENGINEERING ENTERPRISE
4.1. Methodology for assessing the economic efficiency of introducing a new
equipment and technology at the enterprise………………………………….100
4.2. Calculation of the economic efficiency of technical re-equipment as implementation:………………………………………………………………105
- new types of equipment in the main workshops;
- new technologies for casting and processing of parts;
- lean manufacturing technologies
4.3. Analysis of the impact of technical re-equipment of a machine-building enterprise on financial performance……………………………………………………….111
5. CALCULATION PART…………………………………………..114
CONCLUSION……………………………………………………………129
LIST OF REFERENCES……………………….132
INTRODUCTION
The topic of my course project, “The impact of technical re-equipment of a machine-building enterprise on increasing the competitiveness of products and financial results,” is a pressing issue for the economy of any country, including ours. After all, technical re-equipment plays an important role for the economic efficiency of an enterprise and the economy as a whole.
Technical re-equipment of an enterprise is a progressive form of reproduction of fixed production assets of existing enterprises. Technical re-equipment includes a set of measures to increase the technical and economic level of production, its mechanization and automation, modernization and replacement of obsolete and physically worn-out equipment with new, more productive ones, as well as to improve general plant facilities and support services. The goal of technical re-equipment of existing enterprises is to fully intensify production, increase production capacity, product output and improve its quality while ensuring an increase in labor productivity, reducing material intensity and production costs, saving material and fuel and energy resources, and improving other technical and economic indicators of the enterprise.
The purpose of the course project is to study the impact of technical re-equipment of an enterprise on increasing competitiveness and financial results.
Research objectives:
a) Consider the main economic processes at the enterprise and determine the factors of economic growth, sources of financing for technical re-equipment;
b) Reveal the importance of investment, innovation and profit as the main regulators of re-equipment in an enterprise;
c) Determine the economic efficiency of technical re-equipment at the enterprise.
The work consists of five main chapters. The first chapter examines an enterprise in a market economy system, the purpose of its creation, a brief description of its activities and technical and economic indicators characterizing it, as well as problems and development prospects.
The second chapter is devoted to the study of the authorized capital of the enterprise, the classification and structure of fixed assets, as well as their depreciation and amortization.
The third chapter discusses the main directions of technical re-equipment of the enterprise at the present stage. Extensive and intensive 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 at the enterprise. This chapter presents a methodology for assessing the economic efficiency of introducing new equipment and technology, namely the introduction of cyclic waterflooding and BOP of production wells. A calculation was made of the economic efficiency of technical re-equipment as the introduction of new types of equipment in the main workshops and new technologies.
The fifth chapter is the calculation part. It presents two tasks. The first involves the calculation and explanation of deviations of the following indicators: capital productivity, capital-labor ratio, capital intensity, production profitability, product profitability, capital profitability, etc. In task No. 2, the cost of oil production is determined after carrying out OTM and EOR.
When writing the course project, various types of literature were used: general textbooks, textbooks for high school, manuals, various scientific articles, as well as annual reports and data from OAO Tatneft and NGDU Nurlatneft.
1. ENTERPRISE AS A SUBJECT AND OBJECT OF BUSINESS ACTIVITY
1.1. Regulatory and legal acts regulating the activities of the enterprise
Entrepreneurship is an initiative, independent activity of citizens aimed at generating profit or personal income, which is carried out on their own behalf, under their own responsibility (or on behalf and under legal responsibility legal entity).
Entrepreneurship in economic science is considered in three aspects: as an economic category, as a method of management and as a type of economic thinking.
From an economic point of view, to characterize entrepreneurship, the definition of objects and subjects of entrepreneurial activity is important.
Business entities are individuals who use their own or hired labor for business activities or a group of individuals bound by contracts and economic interests.
The object of entrepreneurial activity is an effective combination of production factors in order to obtain maximum profit.
The characteristic features of entrepreneurship as a method of management are:
1. Independence and autonomy of business entities. Autonomy presupposes the absence of a governing body that dictates what and how much to produce, how much to spend and to 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, the price level for resources and finished products, the system of commodity-money relations;
2. The presence of a set of freedoms and rights to choose an activity, formulate a production program, select sources of financing, access to all types of resources, sales of products, setting prices and disposing of profits after paying taxes to the budget;
3. Responsibility for decisions made under risk conditions, which is associated with the uncertainty and unpredictability of the enterprise’s external environment;
4. Focus on achieving commercial success and maximizing profits.
5. Personal economic interest;
6. Innovation and creative search.
Depending on the functions that the entrepreneur assumes, the following types of entrepreneurial activities are distinguished.
1. Industrial entrepreneurship, traditional or innovative.
Innovative (scientific and technical) entrepreneurship is associated with the creation, development and dissemination of innovations (the final product of scientific and technological progress in the form of a new product or technology).
Traditional (industrial) entrepreneurship is associated with the production of goods and services.
The result of production entrepreneurship is a product or service that requires its sale through sales units or with the help of commercial organizations (direct or indirect sales).
2. Commercial entrepreneurship is an activity the main content of which is trade, exchange and commodity-money relations (purchase and sale transactions associated with a change of ownership of goods). Commercial entrepreneurship includes: trade, trade and purchasing activities, trade and intermediary activities (resale, commission trading, consignment, brokerage and agency agreements), activities of commodity exchanges.
3. Financial entrepreneurship - banking, insurance activities, activities stock exchanges, provision of leasing services.
4. Other types of business activities: advisory (consulting), audit services, engineering services, etc.
The main documents regulating business activities are:
1. Constitution of the Russian Federation of December 12, 1993 (as amended on July 25, 2003)
2. Civil Code of the Russian Federation (Part 1) dated November 30, 1994 No. 51-FZ (as amended on July 29, 2004);
3. Civil Code of the Russian Federation (Part 2) dated January 26, 1996 No. 14-FZ (as amended on 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) dated July 31, 1998 No. 146-FZ (as amended on July 22, 2005 No. 119-FZ);
6. Tax Code of the Russian Federation (Part 2) dated 08/05/2000 No. 117-FZ (as amended on 07/22/2005 No. 117-FZ);
7. Federal Law “On State Support of Small Business in the Russian Federation” dated June 14, 1995 No. 88-FZ (as amended on March 21, 2002);
8. Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs” dated August 28, 2001 No. 129-FZ (as amended on December 23, 2003);
9. Federal Law “On Insolvency (Bankruptcy)” dated October 26, 2002 No. 127-FZ;
10. Federal Law “On Licensing of Certain Types of Activities” dated August 28, 2001 No. 128-FZ (as amended on December 23, 2003);
11. Labor Code RF No. - Federal Law dated December 21, 2001
12. Other regulations
The Constitution of the Russian Federation is the main document of all Russian legislation. The Constitution enshrines the following fundamental rights and principles of business activity: free disposal of one’s labor, the right private property, equality of all forms of ownership, freedom of economic activity, unity of economic space, free movement of goods, services and financial resources, general civil human rights.
The Civil Code (Part 1) defines the legal aspects of relationships between citizens, legal entities and other participants in business activities, and organizational and legal forms of business.
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 business activities, types and rates of taxes, the tax base, the procedure for calculating taxes, etc.
The Labor Code defines the legal aspects of regulating labor relations: labor organization and labor management, work time and rest time, payment and labor regulation, guarantees and compensation.
State registration is a procedure for legalizing the activities of business entities, in which government bodies verify the compliance of the legal entity itself and its registration documents with the requirements of current legislation. Federal laws may establish a special procedure for registering certain types of legal entities.
Legal entities act on the basis of constituent documents: an agreement or charter, depending on the organizational and legal form of the participant in entrepreneurial activity, or an agreement and charter.
The constituent agreement of a legal entity is concluded, and the charter is approved by its founders (participants).
The constituent agreement is a document that contains the following information: name of the legal entity; its location; the procedure for joint activities to create it; the size of the participation shares of each of the founders; conditions for transferring the property of the founders to a legal entity; conditions for the participation of founders in the activities of a legal entity; conditions and procedure for distribution of profits (losses) between participants; conditions for managing the activities of a legal entity; conditions for the withdrawal of founders (participants) from the composition.
The charter must necessarily contain: information about the organizational and legal form, name, location, size of the authorized capital, composition of the founders, type and scope of activity, procedure for distribution of profits, procedure for the formation of funds, conditions of reorganization and liquidation.
Oil and gas production department "Nurlatneft" is a structural division of the vertically integrated company OJSC Tatneft, which has its own organizational structure and functional responsibilities, operating in accordance with regulations.
Thus, the state provides a large number of regulatory and legal acts that directly regulate the activities of the enterprise.
1.2. Main characteristics and classification of the enterprise
An enterprise is an independent, organizationally separate economic entity with the rights of a legal entity that produces and sells products, performs work, and provides services.
In modern conditions, an enterprise is the main link in a market economy, since it is at this level that the products needed by society are created and the necessary services are provided. An enterprise as a legal entity has the right to engage in any economic activity that is not prohibited by law and meets the goals of creating the enterprise as provided for in the charter of the enterprise. The company has an independent balance sheet, current and other bank accounts, and a seal with its name.
The basis of the enterprise is a professionally organized team, which, using the means of production at its disposal, produces the products needed by the consumer or provides services.
An enterprise, as a subject of market relations, is characterized by the following features: production and technical unity, which reflects the commonality of production processes, capital and technology; organizational unity - the presence of an internal structure and a certain management order based on unity of command; economic unity, which is expressed in the commonality of material, financial, technical resources and economic results.
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 liability;
2. Availability of a bank account;
3. Operational, economic and economic independence;
4. The ability to act in economic transactions on one’s own behalf (having a name and seal).
Each enterprise has its own mission, goals and objectives.
The mission of an enterprise is the philosophy and raison d'être of the enterprise. The mission details the status of the enterprise, declares the principles of operation, indicates the intentions of management, and gives a definition characteristic features enterprises. The central point of the mission is the definition of the main goal, which expresses the ways to achieve the mission, the real activities of the subject, formulates and determines the means by which the subject should carry out its mission.
The mission of NGDU Nurlatneft is inextricably linked with the mission of one of the largest Russian companies in the oil and gas complex - OJSC Tatneft: strengthening and increasing the status of an internationally recognized, financially stable company, as one of the largest Russian vertically integrated producers of oil and gas products oil refining and petrochemicals, ensuring a high level of social responsibility.
The mission of NGDU Nurlatneft, as a structural unit, is to stabilize and optimize profitable oil and gas production through the use of advanced innovative technologies and the competent approach of highly qualified company employees, as well as the development of new projects of the parent company, in accordance with the status of a socially and environmentally responsible, innovative , a systematic and dynamically developing enterprise.
Goals are always based on hypotheses. Goals are used to set standards, to assess the effectiveness of the enterprise, and to determine guidelines for its development.
The highest goals of the enterprise include compliance with restrictions (conditions) that are determined by law and public opinion: protecting the environment, using advanced technologies, maintaining a competitive environment, ensuring democratic freedoms.
The objectives of an enterprise are goals the achievement of which is desirable by a certain point in time within the period for which management decisions are calculated. Objectives are quantifiable results. The objectives of an enterprise are determined by the interests of the owner of the enterprise, the amount of capital, the situation within the enterprise, and the external environment.
The main task of the enterprise at the input is to perceive the factors of production, process them and at the output obtain the products needed by society.
The tasks of the enterprise include:
- reimbursement of costs and receipt of income from the sale of products, which allows satisfying economic and social needs labor collective and the owner of the enterprise;
- providing consumers with the company’s products in accordance with contracts and market demand;
- creation of jobs for the population;
- providing staff with wages;
- preventing disruptions in the operation of the enterprise;
- environmental protection.
The functions of the enterprise are specified and clarified depending on: the size of the enterprise, industry affiliation, degree of specialization and cooperation, form of ownership, relationships with local authorities authorities.
The main functions of the enterprise include:
1.Financial and credit includes financial management (formation of sources of financial resources, cost management, accounting, control and settlements).
2. Personnel (personnel management) consists of providing production with labor resources (hiring, training, safety precautions, working conditions), organizing wages (labor incentives).
3. Logistics support consists of providing the enterprise with all types of material resources, forming inventories, and concluding contracts for the supply of inventory items.
4.Marketing includes studying the market for goods and services, creating demand, advertising activities, pricing, and process management.
5.Production is ensuring the functioning of the production process. Performing the production function includes organizing production and managing the enterprise.
Enterprises can be classified according to a number of criteria (Table 1.1.). Classification is important when developing standard documentation for homogeneous enterprises, applying standard design and technological solutions, production structure and other purposes.
Table 1.1
Classification of enterprises
Sign Classification
By the nature of the raw materials consumed - mining industry enterprises - manufacturing enterprises
By purpose of finished products - producing means of production - producing consumer goods
According to the degree of technical and technological commonality - with a continuous production process - with a discrete production process - with the predominance of chemical processes - with the predominance of mechanical processes
By operating time throughout the year - year-round operation - seasonal operation
By size (by the number of employees) - large (over 500 people) - medium (from 50 to 300-500 people) - small (up to 50 people)
By specialization - specialized - diversified - combined
According to the scale of production of similar products - mass - serial - individual
According to the methods of organizing the production process - in-line - batch - single
According to the degree of mechanization and automation - complex-automated - partially automated - complex-mechanized - partially mechanized - machine-manual - manual
Continuation of Table 1.1
By nature of activity - industrial - production - trade - transport - investment, etc.
According to the degree of coverage of various stages - single-stage - manufacturing of individual parts of products - complex
According to the nature of the raw material processing process - with the analytical production process - with the synthetic production process - with the direct production process
Thus, an enterprise is a form of organizing the life of each person and society as a whole. In it, the worker realizes his creative potential, makes a contribution to social production, while receiving remuneration for his work, and financially provides for himself and family members. The enterprise has a number of characteristics, namely: the presence of separate property; the ability to speak on one’s own behalf; the right (opportunity) to be a plaintiff; presence of a registration certificate; have an independent balance sheet and cost estimate.
1.3. The purpose of creating an enterprise. Brief description of the enterprise’s activities and technical specifications characterizing it
A goal is an end state, a desired result that any organization strives to achieve. The attribute “general” means goals that are broad in scope and time, which, as a rule, do not have clearly defined quantitative characteristics.
Long-term goals determine the strategic intention of the enterprise to occupy a certain place in the business. Defining overall long-term goals is required for each key result that managers consider important to achieving success and creating appropriate competitive advantages for the organization. There are seven key spaces within which an enterprise defines long-term goals:
1. Market position. Market goals may be to gain leadership in a certain market segment or increase the market share of an enterprise to a certain size.
2. Innovation. Targets in this area are associated with identifying new ways of doing business: developing new markets, using new technologies or methods of organizing production.
3. Marketing. The main results of activities in this area may be reaching first place in the sale of a certain product, creating a certain image for the product, and improving customer service.
4. Production. The priority goals in this case are to achieve the highest labor productivity, improve product quality, and reduce production costs compared to main competitors.
5. Finance. The general goal is to preserve and maintain at the required level all types of financial resources and their rational use.
6. Personnel management. Goals regarding personnel may be related to maintaining jobs, ensuring an acceptable level of remuneration, improving working conditions and motivation.
7. Management. A key goal in this area is to identify critical areas of management influence.
The goals of an enterprise must have a number of characteristics, which are sometimes called quality criteria for the goals set. The main characteristics of goals include:
Specificity and measurability. By expressing goals in clear, measurable terms, management creates a basis for making decisions and evaluating progress;
· planning horizon. There are long-term (planning horizon of more than 5 years), medium-term (planning period from 1 to 5 years) and short-term (usually within a year) goals. The narrower the planning horizon, the more specifically the goal should be expressed;
· reachability. Goals are set so that they do not exceed the capabilities of the enterprise. Setting unattainable goals blocks employees' desire for success and reduces work motivation;
· consistency. Actions and decisions necessary to achieve one goal should not interfere with the achievement of others.
Insufficient attention to the process of setting goals or, conversely, setting unattainable goals is detrimental to the enterprise. Thus, the goal widely proclaimed by many Russian enterprises during the perestroika process - “preservation of the workforce” - led to a decrease in labor motivation.
Specific goals are set based on identifying the strengths and weaknesses of the enterprise and its competitive advantages. As a rule, such goals express realistically achievable concrete results (two or three indicators) in those areas that are decisive for a successful business. At the same time, specific goals can be set for each type of activity that the enterprise considers important for itself and the implementation of which it wants to track.
The number and variety of management goals and objectives require a systematic approach to determining their composition. As a convenient tool tested in practice, you can use a model in the form of a tree of goals (Fig. 1.
Rice. 1. Hierarchy of organizational goals
By means of a tree of goals, their ordered hierarchy is described, for which a sequential decomposition of the main goal into subgoals is carried out according to the following rules:
· the overall goal must contain a description of the final result;
· when expanding the overall goal into a hierarchical structure, it is assumed that the implementation of the subgoals of each subsequent level is a necessary and sufficient condition for achieving the goals of the previous level;
· when formulating goals at different levels, it is necessary to describe the desired results, and not the methods for obtaining them;
· subgoals of each level must be independent of each other and cannot be derived from each other;
The foundation of the goal tree should be tasks that represent the formulation of work that can be completed in a certain way within a specified time frame.
Brief description of the activities of NGDU Nurlatneft.
NGDU Nurlatneft is a structural division of the vertically integrated company OJSC Tatneft. The date of formation of NGDU "Nurlatneft" is considered to be October 1, 1952. The enterprise is an economic entity that has the right to enter into transactions and other actions on behalf of OAO Tatneft. Based on the power of attorney of OAO Tatneft No. 59/16-01 dated 01/08/2004, it has an independent balance sheet, settlement and other accounts in banking institutions, seals and stamps with its name, and letterheads.
The main goal of the activities of NGDU "Nurlatneft" is to make a profit. The main activities of NGDU "Nurlatneft" are: oil and gas production; oil preparation and pumping; commissioning from drilling and completion of wells; repair and maintenance of surface oilfield equipment; implementation of technological processes to enhance oil recovery and treatment 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 to the surface and their primary preparation.
The basis of the activities of NGDU Nurlatneft is the production, preparation and primary refining of oil. In accordance with the subject and purpose of its activities, NGDU collects, prepares, and transports oil and gas; design of production facilities and facilities for the oil and gas industry; construction and operation of oil and gas industry facilities; develops and implements measures to protect nature and the environment.
Today the management includes:
- 6 oil and gas production workshops;
- 2 workshops for complex oil preparation and pumping;
- workshop for receiving and delivering oil;
- reservoir pressure maintenance workshop;
- 10 auxiliary production workshops;
- Department of Housing and Utilities.
NGDU Nurlatneft is developing the Romashkinskoye (Minnibaevskaya, Almetyevskaya, Severo-Almetyevskaya, Berezovskaya areas with upper horizon deposits) and Bukhara oil fields.
The Romashkinskoye oil field is geographically located in the northern part of the Bugulminsko-Belebeevskaya Upland, which occupies the southeastern part of Tatarstan. Administratively, it is located on the territory of two municipal districts - Almetyevsky and Sarmanovsky. This is a region with well-developed infrastructure and electricity supply.
The region is characterized by a developed network of highways, along which vehicle traffic is possible all year round. The nearest railway stations are Almetyevskaya, Bugulma and Naberezhnye Chelny. In addition, the deposit area is crossed by the Bugulma-Krugloye Pole railway, as well as by federal and republican highways. The nearest water marinas are located on the Kama River in Naberezhnye Chelny and Chistopol.
The district is supplied with electricity from the Kuibyshevskaya HPP, Zainskaya GRES and Urussinskaya HPP. For domestic and industrial needs, water from the rivers Kama, Ik, Zai and other sources is used.
In orohydrographic terms, the region is the northern continuation of the Bugulma-Belebeevsky watershed and the surface of the region is characterized by the presence of asymmetrical wide, undulating plateaus, interspersed with deep and wide valleys.
Economically, the field is in favorable conditions due to the presence of various communication routes near the Zainskaya State District Power Plant. In close proximity to the Bukhara field there are: to the south - Romashkinskoye, to the southwest - Novo-Elkhovskoye, in the north it borders on the Kadyrovskoye and Elginskoye fields, which are under development. The presence of neighboring large developed development areas and highways favors the development of the Bukhara field.
In 2013, the team of the Nurlatneft oil and gas production department successfully completed the production program.
The management's work was aimed at reducing costs, developing and implementing comprehensive measures to maintain the financial and economic sustainability of the enterprise. This allowed the management to implement all planned production and social programs, despite the low level of oil prices on the world market.
In 2013, 4,035 thousand tons of oil were produced. Over the past seventeen years, NGDU Nurlatneft has maintained production at a stable level. The oil production plan was exceeded by 2.1% or 82 thousand tons. New wells were commissioned: oil wells - 42, from which 62.5 thousand tons of oil were obtained, injection wells - 26.
39 wells were put into operation from drilling. 22,130 thousand m3 of water were pumped into the formations. Commercial products were produced in the amount of 38,810.7 million rubles. The supply of a wide fraction of light hydrocarbons amounted to 83.1 thousand tons.
The average number of all personnel was 2,003 people, including 1,676 industrial and production personnel. The specific manpower consumption for servicing one well of the existing stock decreased to 0.67 people/well.
The main technical and economic indicators specified by orders No. 1 and No. 3 have been fulfilled.
During the reporting period, 15.8 billion rubles of conditional balance sheet profit were received, which is 4 billion rubles more than last year. Profits are used to maintain social facilities, to fulfill the terms of the collective agreement, and to strengthen the production capacity of OAO TATNEFT.
Now let’s look at the implementation of technical and economic indicators of orders No. 1 and No. 3 for NGDU Nurlatneft for 2013.
Fulfillment of technical and economic indicators of order No. 1 and No. 3 for NGDU Nurlatneft for 2013
Table 1.2
Fulfillment of technical, economic and financial indicators of NGDU Nurlatneft, 2013.
No. Name of indicators Unit. 2011 Off, +/- Growth Index
plan fact
I Production figures
Continuation of Table 1.2
1 Oil production plan for oil and gas production department thousand tons 4035.00 4035.00 0.00 1.00
2 Production and supply of natural gas liquids thousand tons 82.10 82.90 0.80 1.01
3 Volume of own oil delivered to Transneft, total thousand tons 3,863.80 3,949.90 86.10 1.02
4 Commissioning of new production wells thousand tons 35.00 42.00 7.00 1.20
5 Commissioning of new injection wells thousand tons 25.00 26.00 1.00 1.04
6 Oil production from new wells thousand tons 36.64 62.52 25.89 1.71
7 Production from wells commissioned due to inactivity thousand tons 20.19 46.87 26.68 2.32
8 Additional production due to EOR thousand tons 770.00 809.59 39.59 1.05
9 Additional oil production due to hydraulic fracturing thousand tons 270.17 292.35 22.19 1.08
10 Additional oil production due to workover thousand tons 19.90 28.37 8.46 1.43
11 Number of well treatments using EOR of well formations. 154.00 174.00 20.00 1.13
12 Additional production from newly repaired wells with lateral and lateral horizontal branches thousand tons 88.21 107.34 19.14 1.22
13 Assignment for overhaul of wells (for oil and gas production department):
- number of wells pcs. 461 461 0 1.00
14 Number of hydraulic fracturing operations pcs. 96 103 7 1.07
II Norms and standards
15 Consumption rate of demulsifiers g/t 74.60 71.23 -3.37 0.95
16 Consumption rate of corrosion inhibitors g/t 210.43 2........
LIST OF REFERENCES USED
1.Babaev Yu.A. Theory accounting: Textbook 2nd ed., revised. and additional - M.: UNITY - DANA, 2008, p.-203.
2.Batuev M.V. Changes in the calculation of depreciation introduced by Chapter 25 of the Tax Code of the Russian Federation // Accounting No. 8, 2002, p. 40-42.
3.Volkov N.G. Accounting and determination of the tax base for the acquisition and use of depreciable objects, 2002, pp. 17-21.
4.Gorfinkel V.Ya., prof. Shvandar V.A. Enterprise in a market economy //Enterprise Economics / - 4th edition, M.: UNITI-DANA, 2007.- P.8.-608
5. Zvereva N.I. Social entrepreneurship: a look into the future. - M.: Agency of Social Information, 2010, P.-13
6. Kasyanova Yu.G. Authorized capital of the organization: formation, payment, accounting and tax accounting. From: ABAK, April, 2009 p-6.
7.Kondratieva M.N., Balandina E.V. Enterprise economy. Textbook. Ulyanovsk: UlSTU, 2011, p-28.
8. Frolova T.A. Enterprise economics: lecture notes. Taganrog: TTI SFU, 2009.
9. Yarkina T. V. Fundamentals of enterprise economics: a short course. / T.V. Yarkina - M., 2009. p. 287.
10. Annual report of OAO Tatneft 2010.
11. Regulations on the oil and gas production management of OJSC Tatneft named after V.D. Shashina.
12. Explanatory note to the annual report of NGDU "Elkhovneft" for 2009-2010.
13.
14.
1. Theoretical and methodological foundations for the formation of an organizational and economic mechanism for managing the efficiency of technical re-equipment of production.
1.1. Social and economic essence of production efficiency and its improvement; criterion and indicators of production efficiency.
1.2.The essence of technical re-equipment of production, its relationship with efficiency and directions of development.
1.3. Methodological provisions for the formation of an organizational and economic mechanism for managing the efficiency of technical re-equipment of production.
2. Study of practical aspects of technical re-equipment of production of machine-building enterprises.
2.1. Research into the reserve for technical re-equipment of production at machine-building enterprises.
2.1.1. Study of reserves for saving the cost of living labor and increasing its productivity.
2.1.2. Product cost research.
2.1.3. Efficiency of capital investments in the development of technical re-equipment of production.
2.2.Efficiency of cost management at enterprises carrying out technical re-equipment of production.
3. Development of a system for managing the efficiency of technical re-equipment of production at machine-building enterprises.
3.1. Strategic priorities for the development of enterprise personnel and their motivation.
3.2. Improving planning for technical re-equipment of production and risk assessment.
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Introduction of the dissertation (part of the abstract) on the topic “Formation of an organizational and economic mechanism for managing the efficiency of technical re-equipment of production: based on materials from machine-building enterprises”
Relevance of the research topic. In modern development conditions, a dynamic market environment and the formation of a global economy, which introduces fundamental changes to traditional ideas: about the quality of goods and services, their level, production costs, labor productivity, have a multifaceted impact on the need to find and maintain competitive advantages of Russian engineering enterprises. The implementation of these capabilities allows you to quickly adapt to increasing changes in the external environment and consumer demands for products; products, thereby contributing not only to the efficient functioning of enterprises, but also to competitiveness in the global market. World experience confirms that it is precisely the machine-building enterprise whose main goal is; The strategic1 plan sets the output of the required; new"; or: modernized products, methods of their production, based on modern means of labor using new material resources^ whose personnel have a high level of professionalism and contribute to the build-up of intellectual capital, are a winner; in competition. This makes one of the most important key moments of organization?management, its focus on awareness, the need for constant renewal, meaningful and strategically verified development of the enterprise in the context of the taken course towards modernization of the domestic economy.Therefore, the technical re-equipment of production is one of the key elements of the formation: directions for the effective development of a machine-building enterprise and its competitiveness. This requires improving the management of the re-equipment process, the meaning of which is to timely concentrate the efforts of managers, specialists and performers on the development and use of the achievements of scientific, technical and social progress, world experience in organizing this type of activity. But due to the lack of serious experience in technical re-equipment of production at existing domestic machine-building enterprises in market economic conditions, it is still difficult to talk about any significant successes in this area of activity. There is an urgent need to change the methods of managing the technical re-equipment of production.
The need to create a more effective management system for this process led to the formation of a new organizational and economic management mechanism, focused on increasing operational efficiency through the introduction of new or modernized equipment and new technological processes based on them, a change in management style, training and retraining of highly professional employees capable of creating and implementing intellectual capital, making maximum use of internal reserves, identifying the risks that arise here and those who know how to manage them, stimulates the creation and implementation of end-to-end management of technical re-equipment from the emergence of an idea to its practical implementation. All this predetermined the relevance of this dissertation research.
The degree of development of the problem. A great contribution to the development of a methodology for solving problems of the impact of efficiency in economic development was made by the works of economists Z. Atlas, V. Baranauskas, M. Bor,
A. Vavilova, A. Efimova, Y. Kvashi, K. Klimenko, V. Novozhilov, B. Plishevsky, V. Poltorygin, S. Strumilin, O. Sukharev, N. Fedorenko,
B. Feodoritova, T. Khachaturova.
The work of domestic and foreign scientists is devoted to solving the problems of analyzing and assessing the efficiency of the functioning of production systems: A. Arakelyan, V. Byalkovskaya, V. Vasiliev, M. Vilensky, V. Ginzburg, V. Denisov, P. Drucker, G. Egiazaryan, D. Lvov, K. Menard, V. Oktyabrsky, V. Popov, T. Peters, S. Khaishin, N. Chumachenko, A. Sheremet, I. Schumpeter, G. Emerson. Among the works of scientists and economists devoted to various theoretical, methodological and practical aspects of the essence of technical re-equipment of production, the works of such authors can be identified as the most significant; like A. Aksenenko, M. Vilensky,
A. Gerasimenko, N. Goncharov, V-Dubrovsky, A. Grinberg, I. Kravtsov, D. Palterovich, V. Poltorygin, V. Protasov. T. Rubinshteina, O. Tretinnikova, A. Tsyginko, N: Numachenko. However, the approaches of these scientists have a significant drawback, namely that they have a production rather than a market orientation, as a result of which they do not fully reflect the realities of modern development of engineering industry objects.
Issues of identifying and using internal reserves are reflected in the works of A. Aganbegyan, R. Akoff, V. Babich, B. Benzman, Yu. Bondar, S. Boronenkova; I: Vishnevsky, N. Voznesensky, I. Vokk, V. Ganshtak,
B. Denisov, S. Kamencera, K. Klimenko, A. Kostin, M. Kunyavsky, F. Kutta, V; Larina, V. Lebedeva, B. Maidanchik, Yu. Markin, G. Prudensky, G. Savitskaya, S. Semin1, LSSyrkin-Shklovsky, S. Shuvalov, OgYakovlevosh
The works of economists present a variety of views on these issues. However, until now in domestic management theory and economic practice there is no single definition of the concept of technical re-equipment1 of production and its efficiency. The problem of interaction between the goals of its development, the identification and implementation of production reserves and the achievement on this basis of a new qualitative level of a machine-building enterprise remains poorly understood. Consequently, the need to study theoretical and methodological issues of effective development; technical re-equipment of production at machine-building enterprises, identification and implementation of internal reserves determined the goal and objectives of this work.
The purpose and objectives of dissertation research. This dissertation research has a scientific and practical goal, consisting in clarifying the theoretical and methodological provisions for the implementation of technical re-equipment of production at existing machine-building enterprises, as well as developing on their basis practical recommendations formation of an organizational and economic mechanism for managing its implementation to ensure efficient operation and competitive stability of enterprises.
In accordance with the purpose of the study, the following tasks were set:
Determine the essence and role of technical re-equipment of production in the effective development of machine-building enterprises and their competitiveness;
Develop methodological provisions for the formation of an organizational and economic mechanism for managing technical preparation of production;
To propose methodological provisions for the analysis and assessment of internal reserves based on the technical re-equipment of production;
Explore practical aspects of the effectiveness of technical re-equipment of production at machine-building enterprises;
To propose methodological provisions for cost management at machine-building enterprises carrying out technical re-equipment of production;
Clarify the strategic priorities of “developing the enterprise’s personnel and practical solutions to motivate the professionalism of employees;
To propose methodological provisions for planning the technical re-equipment of production and quantitative assessment of the risks associated with its implementation.
The subject of the study is economic relations arising in the process of forming an organizational and economic mechanism for managing the technical re-equipment of production at machine-building enterprises and increasing the efficiency of their functioning based on the identification and implementation of reserves.
The object of the study is large engineering enterprises producing high-tech, knowledge-intensive products that are in demand by consumers. The specific objects of the study were OJSC Saratov Electric Unit Production Association, OJSC Saratov Bearing Plant, OJSC Scientific and Production Enterprise Kontakt, CJSC Trolza, OJSC Voronezh Joint-Stock Aircraft Manufacturing Company, JSC Novokramatorsk Machine-Building Plant. .
The theoretical and methodological basis of the dissertation research is the dialectical method of understanding reality both in general and a specific problem, modern economic theory, system analysis, legislative acts and other official documents regulating the activities of enterprises, methods of systemic-structural, abstract-theoretical and comparative technical-economic analysis, economic and mathematical methods of analysis, logical generalizations, works of domestic and foreign scientists on the issues of dissertation research, the concept of general theory of systems, periodical materials, materials of scientific and practical conferences, operational materials of engineering enterprises, collected and correctly processed by the author.
The scientific novelty of the dissertation work lies in the fact that, based on the research performed, the following theoretical foundations, methodological provisions and practical recommendations for the formation of an organizational and economic mechanism for managing the efficiency of technical re-equipment of production at machine-building enterprises have been developed:
The place and role of technical re-equipment of production in the effective development of a machine-building enterprise and increasing its competitiveness are clarified, which is understood as a systemic process of updating the physically and morally outdated active part of the fixed assets of production units, management structures and infrastructure of the enterprise, without expanding production space, with qualitatively new equipment and technologies , with the constant updating of the social level of personnel aimed at increasing the efficiency of activities based on the use of new knowledge, intellectual capital, world experience in organizing production and management, training and retraining of managers, specialists and performers capable of producing competitive products and ensuring the competitive and sustainable development of the enterprise ;
The author's definition of management of technical re-equipment of production is proposed, which is understood as strategically and tactically oriented decisions and actions of management, specialists of functional services, structural units of production preparation, production structures aimed at the use of new technologies, new and modernized equipment, without additional need for passive fixed assets , in order to flexibly adapt to changes in the external and internal environments to ensure the effective functioning of the enterprise and meet the needs of customers for specific products at all stages of its life cycle;
A methodology has been developed for the systematic formation of an organizational and economic mechanism for managing the efficiency of technical re-equipment of production at machine-building enterprises, covering a set of subsystems in which sets of actions are carried out aimed at increasing the competitive advantages of enterprises and ensuring their competitive stability;
The influence of reserves for technical re-equipment of production on increasing the efficiency of enterprises is revealed and the author’s definition of them is given - these are potential or partially used opportunities sustainable development enterprises using the most effective methods based on the use of achievements of technical and social progress, modern information base, intellectual capital in order to meet customer demand for competitive products at all stages of their life cycle, ensuring profit and the necessary conditions for the further development of production and personnel, and expanding these opportunities;
A systemic classification of reserves for increasing the efficiency of development of machine-building enterprises is proposed, which allows for a comprehensive analysis of existing reserves and identification of the most economical ways to develop an open economic system, and scientifically based methodological provisions for the systemic identification and quantitative assessment of the value of reserves based on the technical re-equipment of production;
A modified methodology for managing costs during technical re-equipment is proposed, based on a study of the dynamics of labor costs for the manufacture of finished products, in which it is recommended to use the labor costs of the main production workers (CPW) as a base characterizing the volume of output;
It is proposed that the system for managing the efficiency of technical re-equipment of production, presented in the dissertation, should be considered as a leading component of the organizational and economic mechanism for managing the enterprise’s economy.
The theoretical significance of the dissertation work is that its results develop and complement the research in the field of formation of an organizational and economic mechanism for managing the efficiency of technical re-equipment of production at machine-building enterprises and are aimed at methodological support for the implementation of a management system for increasing the efficiency of enterprises and their competitiveness based on the implementation of internal results .
The practical significance of the study is that the obtained theoretical results have been brought to the level of specific practical recommendations for the formation of an organizational and economic mechanism for managing the efficiency of technical re-equipment of production And: used* on; a number of existing machine-building enterprises.
Implementation of research results. The developed methodological provisions for the formation of an organizational and economic mechanism for managing the efficiency of technical re-equipment of production found practical application in the development of the specified system at JSC Trolza, as evidenced by the act on the implementation of the results of the dissertation work at this machine-building enterprise. The research materials are used in the educational process when teaching courses “Enterprise Economics and Foreign Economic Activity”, “International Management”, “Organization Management”:
Approbation of the work: The main theoretical and methodological provisions of the dissertation" were reported and received approval at scientific, scientific and practical conferences and seminars, including: International scientific and practical conference "Directions and models of transformation of innovation activity in the context of international integration" (Donetsk, 2007), International scientific conference "Innovative society - a new historical era of civilized development" (Saratov, 2009). 9 works were published on the topic of the dissertation research, with a total volume of 3,925 pp.
The structure of the dissertation work is determined by the purpose and objectives of the research. The dissertation consists of an introduction, three chapters, 7 paragraphs, a conclusion, a list of references and appendices: The total volume of the main text is 164 pages. The list of used literature includes 159 titles. The work contains 20 figures, 16 tables, 11 appendices.
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The main theoretical, methodological and practical conclusions resulting from the implementation of this study can be summarized as follows.
1. Research has confirmed that efficiency is a multifaceted concept and represents an objective economic category, which has independent quantitative and qualitative characteristics, determined by current economic laws and the ability to use them. An analysis of the concepts characterizing efficiency showed that they can be reduced to three areas. The first of them considers the production and technical aspects of efficiency, while limiting itself to the growth of production, or establishing a connection between it and functionality. The second direction stipulates that when determining efficiency, economic, social, political, psychological and other aspects must be taken into account. The third direction considers efficiency as a comprehensive (integral) assessment of the essence of the development of the functioning of an economic system at any level and determined by a set of quantitative and qualitative indicators.
2. Most scientists interpret the essence of economic efficiency of production as achieving maximum results at minimum costs. We support this point of view. In our opinion, efficiency in modern conditions is an objective economic category expressing the regime of the strictest cost savings of total social labor and capital invested in production, and a synthetic qualitative indicator of the economic and social development of an enterprise.
3. Increasing production efficiency is not only the result of the achieved level of development of productive forces, but also an indicator of the degree of their use; This is an interconnected process of the simultaneous impact of productive forces and production relations on production efficiency, acting as an objective necessity and aimed at satisfying individual, collective and social needs.
4. In modern conditions, there are two forms of efficiency - internal and external. The first expresses its own assessment of the efficiency of the enterprise, an assessment of the functioning of it and its divisions based on the ratio of costs and results in the manufacture of competitive products and meeting the needs of customers. The second is the structure of social needs and the degree to which they are satisfied by the enterprise. It expresses the level of utility of the product being manufactured, the enterprise’s share in the world market and the possibility of its expansion, including the creation of new areas of entrepreneurship.
5. We confirm the legitimacy of using a single criterion for measuring economic efficiency, supplemented by a system of private indicators. At the same time, we agree with the opinion of scientists who formulate the criteria for economic efficiency in two ways: maximum result from each unit of resource expenditure or minimum expenditure of resources for each unit of result. Both formulations correspond to the essence of efficiency and the steady growth of labor productivity, therefore, when studying * the problems of increasing the efficiency of management of technical re-equipment of production, both of these formulations are acceptable.
6. To assess the economic efficiency of production, it is advisable to use profit as a general indicator. and an important private indicator is the cost of production, which expresses the savings in living and material labor. When assessing the economic efficiency - technical re-equipment of workplaces, production areas * workshops - it is recommended to use the profitability indicator, which is the ratio of savings from cost reduction; to expenses of a specific period, profitability of sales.
7. The author suggested that the technical problem be considered a priority? rearmament? production at machine-building enterprises at the present stage of modernization of the domestic economy. The need to rethink its conceptual apparatus is substantiated, and the author's opinion is given; the definition of the concept of technical re-equipment, the goals are formulated, the variability of existence and the need to increase the efficiency of managing this process are justified.
8. According to the author, technical re-equipment: determines an increase in the level of development of all components of production: technical and economic level, level of organization of production, labor; management, social development of personnel. When evaluating activities; aimed at technical re-equipment of production, the costs of intellectual capital should be taken into account. ;
9. The process of managing the efficiency of technical re-equipment of production should be carried out in the corporate management system. The effectiveness of the applied management system can be determined depending on the dynamics of human labor costs for its operation and the corresponding changes in production profitability. A distinctive feature of the proposed methodological provisions is discreteness, systematicity, and complexity.
10. The methodological provisions proposed in the work for the formation of an organizational and economic mechanism for managing the technical re-equipment of production make it possible to build a multifunctional and multi-component system aimed at identifying and implementing reserves, maintaining and increasing the competitive advantages of enterprises, and strengthening on this basis their positions in the world market.
11. It is noted that in connection with the development of market relations, the problem of internal reserves is acquiring key importance. Their use leads to the spread of new technologies based on new and modernized equipment, organizational, managerial and other changes. Here, a special role belongs to the technical re-equipment of production at machine-building enterprises, which has a great impact on the efficiency of their development and competitive stability. Various theoretical and methodological approaches to the problem of the influence of reserves have been studied, the author's concept of them has been formulated and a systemic classification has been proposed.
12. Based on the analysis, it was revealed that the technical re-equipment of production leads to a significant reduction in the cost of living labor and an increase in its productivity. It has been established that the labor costs of different categories of workers do not change at the same rate, and in order to maximize the reserves for growth in labor productivity, it is necessary to accelerate the rate of reduction in labor costs of all categories of auxiliary workers based on the introduction of automation and labor mechanization in the enterprise infrastructure department.
13. It is noted that the technical re-equipment of production causes significant changes in the cost of production. Studies of structural changes in the cost of manufactured products have shown that the reduction in the cost of the latter will largely be determined by the search for reduction reserves; costs for basic materials and purchased components. The role of purchasing marketing should increase, since cost savings on material resources are ensured not only by changes in the volume of their consumption, but also due to such a subjective factor; such as1 changing their prices, using price discounts. The importance of using cheaper composite materials is increasing.
14. It has been confirmed that technical re-equipment of production at machine-building enterprises ensures an increase in the capital-labor ratio, efficiency in the use of fixed assets, changes in capital productivity, a significant increase in output: products per 1 m2 of production area. Proposed: methodological provisions; allowing to determine the effectiveness of capital investments throughout: the value chain; V; the basis on which the principle is laid: the correlation of discounted marginal income and discounted marginal costs associated with investment in technical re-equipment: production:
15. It has been proven that a systematic analysis of the dynamics of living labor costs and their structure for the production of marketable products is a necessary condition for assessing the efficiency and functioning of any system and subsystem of an enterprise, and first of all, the management system. It has been established that at the machine-building enterprises under study, labor costs for the production of commercial products are not managed and the reasons for the ongoing structural changes are not analyzed, which indicates the presence of a group of undetected and unused reserves.
16: It has been established that efficiency management of “technical re-equipment of production, taking into account the specifics of the enterprise’s activities” and development, ensures effective functioning; them due to corresponding changes in costs in the managed and control subsystems. There is a tendency to reduce the cost of living labor of management personnel to 1.5-10.55%, accompanied by a decrease in their labor costs of main production workers by 5.89-19.1% per hour. The share of labor costs of all categories of auxiliary workers and management personnel is reduced; by 1.54-5.79%. The use of computer technologies for product design and manufacturing methods reduces human labor costs to 16.1%. .
17. The dissertation examines the strategic priorities for the development of personnel at machine-building enterprises. The main attention is paid to increasing the values of knowledge, focusing on: the creative potential of employees, the development of their strategic thinking and entrepreneurial initiative, increasing interest in ensuring the competitiveness of enterprises: in the market; It is proposed1 to consider investing in continuous staff training and knowledge updating not as costs that should be minimized, but as the most important:; resource that forms intellectual capital.
18. It is recommended to expand employee training; enterprises- and introduction; relevant structures developing their own: systems; training and retraining of various categories of personnel. A mechanism for the formation of: knowledge is proposed, consisting of five stages tg model of the enterprise’s own personnel training system: ■
19. Theoretical and methodological approaches1 to the problem of motivation have been studied; the latter is proposed to be understood as socio-cultural formed by the employee; and spiritual and moral needs that motivate him and. surrounding people to highly effective activities to meet these needs and ensure the implementation of the strategic development goals of the enterprise. At the same time, it is recommended to pay special attention to the motivation of certified machine operators, highly qualified, who directly ensure the production of products of a given level of quality and on time, the need for which is steadily increasing. It is not work that should be motivated, but professionalism using a feedback system: “performer - manager.”
20. In order to carry out a comprehensive assessment of the technical and technological level of production, it is proposed to group all particular indicators according to the presence and interaction of all elements of production. Technical and economic indicators reflecting the effectiveness of the implementation of measures for the technical re-equipment of production, its specifics, should be used in the system of plans - strategic, medium-term, short-term and operational.
21. When developing plans for the technical re-equipment of production, it is proposed to carry out an assessment of risk measures, which allows identifying possible losses either as a result of any production, economic or financial activity, or due to an unfavorable change in the state of the external environment. It has been established that the use of the apparatus of probability theory makes it possible to simulate the processes of technical re-equipment with great accuracy and take measures to manage risks in order to minimize them.
Conclusion
Studies have shown that the development of the domestic economy is impossible without modernizing the engineering industry. The use of outdated operating methods at industry enterprises does not ensure effective development and competitive stability. This can be achieved only on the basis of technical re-equipment of production at them. However, like any activity, the process of technical re-equipment of production as a whole must be controlled, aimed at achieving the strategic goals of the enterprise. This paper presents theoretical justifications and methodological provisions for solving the complex problem of forming an organizational and economic mechanism for managing the efficiency of technical re-equipment of production at machine-building enterprises, the use of which will make it possible to realize the identified internal reserves and achieve the desired performance results.
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Introduction
Part 1: theoretical part
Part 2: description and preliminary analysis of the business situation
Part 3: Determining the need for additional information
Conclusion
INTRODUCTION
There are many businesses around the world that use machinery to produce their products. Therefore, when implementing it, it is necessary to draw up an optimal plan for the use and replacement of equipment.
The purpose of this course work is to consider and study the prerequisites and economic conditions for replacing obsolete equipment and technologies of enterprises. It is also intended to develop the topic of expanding the enterprise's sales market.
This topic is relevant at the present time, since for the successful development of any enterprise it needs to meet the world level in engineering and technology, i.e. adhere to an intensive level of development, which allows maximizing profits and minimizing losses, at the same time more fully using the internal potential of the enterprise, and it is also necessary to act in the direction of expanding the sales market for products, bringing the enterprise to a new higher level in the world market.
Since outdated equipment leads to increased costs for its maintenance and production, and labor productivity also decreases, timely replacement of equipment helps to reduce production costs and increase profits from operating the equipment. This makes it possible to increase production efficiency, and the production of higher quality products, which should be the result of replacement, leads to increased competitiveness of the enterprise.
In the first (theoretical) part of the work, I intend to consider the reasons and conditions for replacing obsolete equipment and describe them using the example of one production enterprise in the second part.
Part 1. theoretical part
In managing production risks, taking into account risk factors of lack of demand for products plays an important role.
One of the most important indicators of the economic security of an enterprise is the level of demand for its products. A drop in demand below a certain acceptable level can lead to bankruptcy of the company. Hence, the need to study the reasons for the lack of demand for products that lead the enterprise to risk is obvious.
To avoid the consequences of lack of demand for products, the manufacturing enterprise must analyze its causes. To do this, you need to know the factors that cause it. But it is clear to a specialist far from production and economics that there are a great many of them. They may intersect with each other, overlap one another, or may not be directly related to each other. One of these factors is equipment obsolescence.
The main task that every commodity producer solves at the present stage is the intensification of production. In relation to fixed assets, the solution to this problem is associated with updating their active part based on the achievements of scientific and technological progress. The increase in production capacity is increasingly becoming dependent not on new construction, but on the reconstruction and technical re-equipment of existing equipment, on accelerating the replacement of obsolete equipment with new, more productive ones. An important factor in updating operating equipment is its obsolescence.
To carry out their effective activities, production associations and enterprises must periodically replace the equipment they use. This replacement takes into account the performance of the equipment used and the costs associated with maintaining and repairing the equipment.
The problem of replacing equipment is to determine the optimal timing for replacing old equipment. Equipment aging includes its physical and moral wear and tear. As a result, production costs increase, maintenance and repair costs increase, labor productivity and liquid value decrease. The optimality criterion is either the profit from operating the equipment or the total operating costs during the planned period.
Fixed assets transfer their value to manufactured products as they wear out. Depreciation is the decreasing value of fixed capital due to the loss of its consumer properties. Fixed assets transfer their value to the product produced with their help not immediately, but in parts. As mentioned above, fixed production assets wear out during their operation. There are two types of wear and tear - physical (material) and moral (economic).
For the first time, a deep scientific analysis of the causes of obsolescence was carried out by K. Marx. He pointed out the similarities and differences between it and the physical.
Physical wear and tear is understood as the gradual loss of fixed assets of their original consumer value, which occurs not only during their operation, but also during their inactivity (destruction from external influences, atmospheric influences, corrosion). Physical depreciation reduces the original or replacement cost of fixed assets. It depends on their quality, their technological improvement (design, type and quality of materials, quality of construction of buildings and installation of machines), features of the technological process (speed and cutting force, feed, etc.), time of their action (number of days of work per year, shifts per day, hours of work per shift), the degree of protection of fixed assets from external conditions, the quality of their care and maintenance, from the qualifications of workers and their attitude towards fixed assets.
Physical deterioration occurs unevenly even among identical elements of fixed assets. Depreciation can be complete or partial. In case of complete wear and tear, liquidated fixed assets are replaced with new ones; in case of partial wear, they are restored through major repairs and modernization.
According to Marx, physical wear and tear is caused by a change in the physical properties of the machine - the accumulation of fatigue of the metal from which it is made, wear of rubbing surfaces, etc., which leads to increased downtime for repairs, decreased productivity, increased fuel consumption, and deterioration in efficiency.
Physical wear and tear is caused by two factors. The first of these is the functioning of labor tools, during which mechanical wear of rubbing parts occurs, deformation of individual structures as a result of dynamic loads, etc. This is the so-called production wear. The second factor of physical wear and tear is the influence of natural forces, which is expressed in metal corrosion, weathering, etc. This is the so-called natural wear and tear.
The degree of physical safety of fixed assets is reflected by the suitability coefficient:
Kg=(Fost/Fp)*100%,
where Fp, Fost – the full initial and residual value of fixed assets, rub.
The degree of depreciation of fixed assets is reflected by the depreciation coefficient:
Kizn=100%-Kg
Kizn=(Tf/t)*100%,
where Tf is the actual service life of fixed assets, t is the useful life.
However, the extent of wear and the rate at which it occurs are determined by the initial properties of the machine and the characteristic features of operation, and therefore are individual for all similar machines. Using the proposed methods it is impossible to obtain results with a sufficient degree of reliability and validity.
The wear process is irreversible and, although it is possible to reduce its extent through repair work, this is only economically justified to a certain extent.
The presence of physically obsolete fixed assets for production purposes, firstly, reduces the comfort of working conditions; secondly, in certain industries, especially knowledge-intensive ones, this slows down the production of modern products; thirdly, wear and tear, especially excess wear, of the active part of fixed assets leads to frequent breakdowns and equipment shutdowns. As a result of all this, the time it spends under repair increases. As a result, the quality of products decreases and the costs of their production increase, which in turn leads to their rise in price and a decrease in demand for them.
Due to the rapid change of generations of equipment due to technological progress, equipment becomes obsolete. The enterprise may accumulate a significant part of the equipment that has not completed its full service life, is not physically worn out, has not fully transferred its value to the products manufactured with its help and has not paid for itself. Further operation of obsolete equipment does not allow us to develop and produce modern, in-demand products. Therefore, it is important to consider the significance of obsolescence. Obsolescence is the depreciation of elements of fixed capital due to the appearance of either cheaper equipment of the same productivity, or more productive equipment of the same cost.
The cause of obsolescence is a change in the social conditions of production. It also occurs in idle machines, the physical properties of which do not change if we abstract from the influence of the environment. Changes in the conditions of social production lead to a relative change in the efficiency of all machines used. The similarity between physical and moral wear and tear lies in the fact that the result of their action is an increasing loss over time of the original ability of the means of labor to save labor. At the same time, the reasons that cause them are of a different nature.
The material basis of obsolescence is technical progress. Its effect is manifested in the fact that the reproduction of machines is carried out not in an already existing form, but in a form that has undergone progressive changes, and new tools of labor are more effective than existing ones. Obsolescence means the loss of part of the value of machines without corresponding physical wear and tear, but solely due to either cheaper production of similar machines or the creation of more productive and economical ones.
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