Classification of material resources. Theoretical foundations of material resource management Material production resources examples
Under material resources refers to the objects of labor consumed in the production process in the form of raw materials, supplies, purchased products, semi-finished products, fuel, and energy.
Raw materials, as a rule, include products from the mining industry (oil, ore, sand) and agriculture (crop and livestock products). Materials as labor products that have undergone pre-processing are products of the manufacturing or processing industry (ferrous and non-ferrous metals, building materials, flour).
To increase the level of organization of synthetic and analytical accounting of materials, their clear grouping (classification) is necessary according to the following criteria:
a) purpose and role in production;
b) technical characteristics (grades, sizes, brands, profiles, etc.).
By purpose, materials are grouped as follows:
1. Raw materials form the basis of manufactured products (for example, fur and linen for making hats). Raw materials are usually called materials that are products of the mining industry or agriculture (ore, cotton, etc.), as well as some products of manufacturing industries (for example, artificial and synthetic fibers from the chemical industry). Materials are also included in the composition of the manufactured product, forming its basis.
Classification of raw materials and supplies is made according to the following criteria:
According to the area of origin, raw materials can be industrial and agricultural;
According to the degree of participation in the manufacture of products, raw materials and materials are divided into main and auxiliary.
According to the stage of use, primary and secondary raw materials and materials are distinguished.
2. Purchased semi-finished products and components , designs and details. They either contribute to the transformation of basic materials, causing the desired changes in them (for example, dyes), or assist in the production process. They are intended for repair and maintenance of equipment, for technical, energy purposes and economic maintenance (chemicals, threads, fittings, lubricants, cleaning materials, repair materials).
3. Fuel in terms of its role in production, it is an auxiliary material, but due to its significant role in the national economy and a large part in the total costs of materials, it is allocated to a separate group of material assets. Fuel can be used: for technological needs, when it is used directly in the technological process and determines the quality variable of materials; for energy needs, when fuel contributes to the production of thermal energy; for household needs.
4. Containers and packaging materials , which includes items intended for packaging products: cans, boxes, bags, etc. (both empty and the one that is located under the materials and finished products).
5. Construction Materials . These include building materials, structures and parts, equipment that is installed at facilities that are being built (reconstructed), capital investments, and other material assets intended for the needs of capital construction.
6. Spare parts for repairs - these are individual spare parts of machines, equipment, vehicles, intended for repairs, replacement of worn parts, etc., and those that do not belong to fixed assets.
7. Animals being raised and fattened . This group includes: young animals (by species, sex, age), adult animals that are fattened, birds (by species), animals (by species), rabbits, bee families, etc.
8. Agricultural materials . This group includes: seeds, feed, planting material, both self-produced and purchased.
9. IBPs that are used for no more than one year or the normal operating cycle, if it does not exceed one year.
Due to enterprises have a large number of different materials; they need to be further grouped according to technical characteristics into separate groups and subgroups, and within them - into types, brands, grades and standard sizes. The number of groups and subgroups is established based on the nomenclature of materials and the nature of the manufactured products based on the classification adopted in statistical reporting on the availability and movement of materials.
Determination of the organization's planned needs for material resources.
Determining Resource Needs and the sources of its coverage is the central stage of planning the MTS of a manufacturing enterprise.
It is advisable to distinguish three levels of determining the need for material resources:
Level 1 - determination of long-term needs based on the strategic development plan of the enterprise;
Level 2 - determination of needs for the year for the entire range of consumed material resources in the enterprise;
Level 3 - prompt determination of the need for material resources in a specialized range for a quarter, month, day to organize the purchase and delivery of materials to the enterprise.
Need for material resources is determined both in natural units (to ensure production activities, regulate the operation of the transport and warehouse subsystem) and in monetary units (to plan and evaluate the financial performance of the enterprise).
A well-functioning system for determining the need for material resources leads to a reduction in the size of inventories, which minimizes the costs of the enterprise.
The total resource requirement is:
From the need for resources necessary to fulfill production plans and product deliveries;
Requirements for the creation and maintenance of carry-over stocks at the end of the planning period;
Resource requirements for other activities of the enterprise.
Calculation of demand is made taking into account consumption rates, plans for the development of the production and technological base and expansion of production and is accompanied by planning of sources (and means) to cover it. Coverage sources are divided into own And third party.
Demand planning is carried out across the entire nomenclature and consists in determining the volumes of required resources. The resource requirement plan is the basis for planning the acquisition of resources from outside (in physical and cost terms) and for planning the supply of resources to the enterprise (in physical terms and according to delivery dates). The volumes and timing of supplies of resources to the enterprise are determined by the mode of their production consumption, the creation and maintenance of the required level of inventories at the enterprise. Operational planning of internal MTS, as already noted, consists of providing resources for production plans and product manufacturing schedules.
During the development of the logistics plan, the greatest possible savings in resources should be provided. Objective of the logistics plan is to determine the optimal needs of an enterprise for material resources to carry out production, economic and commercial activities. At the same time, a distinction is made between the need for consumption and the need for import.
Requirement to consumption establishes the amount of materials that the enterprise needs to complete all its tasks.
Need for import shows how much the enterprise must obtain materials from external sources.
Depending on the accounting of cash reserves, gross and net requirements for materials are distinguished.
Gross requirement- This demand for the planning period, which includes materials necessary for the production of products, repair and maintenance of equipment, making samples and conducting experiments, safety stock.
Net requirement represents the need for materials for the planning period minus cash stocks in the enterprise’s warehouses and in transit.
The logistics plan consists of two parts: calculations of the need for material and technical resources and balances of material and technical supplies.
Calculation of the need for material and technical resources, depending on the nature of the materials used, is carried out in the following tables: “Requirement for raw materials and materials”; “Fuel and Energy Demand”; "Equipment requirements."
Logistics balances are developed in the form of long-term, annual, quarterly and monthly supply plans that determine the need for material resources and the sources of their receipt. They provide for linking the need for the entire range of resources with the sources of their coverage in physical terms and taking into account the recycling of returnable technological waste.
The initial data for developing the MTS plan are:
Planned volume of product output in assortment and range;
Information about market conditions goods;
Progressive standards for the consumption of material resources;
Analysis of the consumption of material resources in the reporting period;
Change in work in progress balances at the beginning and end of the planning period;
Plans for technical and organizational development, technical re-equipment and reconstruction of the enterprise, capital construction.
The MTS plan is the basis for concluding contracts with suppliers of relevant material resources.
The need for material resources is determined using standardization methods: experimental-statistical, coefficient and direct calculation:
- experimental-statistical method is used on the basis of accounting for the actual state of the organization's working capital to assess the need for working capital according to monthly balance sheets. In particular, it is used to determine the organization's need for working capital to ensure the normal circulation of inventories and receivables;
- coefficient method
rationing of working capital is used to determine the percentage change in the need for material resources when the volume of production and sales increases by 1% with the actual ratio of the growth rate of working capital and products.
So, for example, if in previous years, with production growth by 1%, working capital increased by 2%, then when planning production growth for the next year by 8%, the need for working capital will increase by 16%;
- direct counting method is a scientifically based method for calculating inventories for each element of working capital in the conditions of the achieved technical and organizational level, taking into account all changes in equipment and technology, organization of production, transportation of inventory items and calculations. It is the main method of rationing.
Rationing involves the development and establishment of stock standards for all working capital for certain types of inventory, expressed, as a rule, in days.
To determine the standard, it is necessary to take into account such components as:
The residence time of working capital in production is a period of time that includes the time during which working capital is in a state of inventory in the process of direct operation (or processing), and the time of breaks in the production process that do not require labor costs;
The time spent by working capital in the sphere of circulation is the time it remains in the form of balances of unsold products, cash in the cash register of the enterprise, in bank accounts and in settlements with business entities;
Development of standards in general and for each of their elements in monetary terms.
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Material resources are the objects of labor consumed in the production process, which include basic and auxiliary materials, semi-finished products and components, fuel and energy for technological needs.
To understand the essence, composition and classification of material resources, it is necessary to consider some theoretical and methodological aspects that emphasize the relevance of the problem of their rational and economical use.
The concepts of rational and economical use of material resources should not be equated. They are ambiguous and characterize two different processes of material consumption management.
The economical use of material resources presupposes a system of consciously implemented measures aimed at reducing the material costs of social production and eliminating various types of losses.
The category of economy, in contrast to the category of frugality, reflects the measurable, quantitative side of the phenomenon. Moreover, frugality can serve as a means or method of achieving savings. Thus, saving material resources is a set of measures (in-production, industry, less often national economic) aimed at reducing the consumption of material costs per unit or volume of production while ensuring a given level of quality or improving it, as well as complying with social and environmental requirements.
The rational use of material resources involves their improvement and the search for the most appropriate methods of their production and processing. The rational use of material resources involves a set of measures aimed at increasing and more fully using the consumer properties of products, the technical, economic and organizational level of their production and consumption. Moreover, the process of rationalizing the consumption of materials is based on measures at the intersectoral and national economic levels, and less often at the sectoral and intra-production levels.
Consequently, the rational use of material resources is a reasonable, expedient from a national economic point of view, maximum use of all useful components of material resources, which is not always accompanied by a decrease in the material intensity of products, but always means savings in the costs of total social labor and an increase in its productivity.
Increasing the efficiency of use of material resources is of great importance both for the economy of an individual enterprise and for the state as a whole.
How do savings and rational use of material resources affect the efficiency of an enterprise in modern economic conditions? It is possible to trace a clear relationship between saving material resources and increasing production efficiency. The primary criterion for economic efficiency is maximizing profit per unit of cost with high quality products, and the most significant sources of increasing profits are an increase in sales (sales) and a reduction in production and sales costs. In the structure of production and sales costs of many sectors of the national economic and industrial complex, material costs have the largest share. Thus, saving material resources is the most important source of cost reduction, and therefore the most significant source of profit growth and increasing production profitability.
Another aspect is the factors of product competitiveness. On the one hand, the competitiveness of products depends on their quality and cost, formed on the basis of costs. On the other hand, environmental problems have worsened in recent years, which has contributed to the promotion of resource conservation and environmental protection as priority issues. Therefore, the level of competitiveness of products is often largely formed under the influence of such factors as material intensity, metal intensity, energy intensity of products, ensuring environmental safety and other indicators of resource intensity of production.
Increasing the efficiency of use of material resources ensures an increase in the volume of products produced with the same amount of material costs.
The range and quality of raw materials determine the amount of production capacity and the degree of its use, the level of return on the main factors and the increase in labor productivity.
Increasing the efficiency of use of material resources contributes to saving financial resources in the extractive industries. In addition to the fact that the extractive industries are quite capital-intensive, their level of capital intensity and labor intensity is high. Consequently, rational consumption of materials contributes to the efficient use of labor resources and production assets in the extractive industries.
Material resources are objects of materialized labor, that is, they accumulate the costs of labor and fuel and energy resources associated with the production, extraction and exploitation of material resources.
Finally, there are concepts of absolute and relative limitation of material resources. The relative scarcity of resources is associated with the excess of the growth rate of their consumption over the growth rate of their production or reproduction. A significant portion of material resources comes from non-renewable sources. This is due both to the real threat of depletion of traditional types of raw materials, and to the dangerous scale of environmental pollution with the currently existing methods of their extraction and disposal.
All material resources used in the national economic complex as objects of labor are conventionally divided into raw materials and fuel and energy.
Raw materials represent the totality of the objects of labor available in the country, which are used directly for the production of various, for example, industrial products.
By raw material (raw material) we mean any object of labor for the extraction and production of which labor is expended and which, in the process of processing, changes its natural form, acquiring new qualitative properties.
There are different groups of raw materials:
According to the nature of participation in the manufacture of products, that is, depending on the function that is performed in the creation of products, raw materials are divided into main and auxiliary. The main types of raw materials include those that form the basis of manufactured products; auxiliary raw materials are involved in the manufacture of products, not being their material basis, but only giving them certain properties and qualities, for example, improving consumer properties, presentation, etc.
Based on the nature and size of labor costs, raw materials are divided into primary and secondary. The latter includes production and consumption waste, which can be re-involved in production as feedstock.
According to the criterion of origin, raw materials can be industrial or agricultural. Industrial, in turn, is divided into raw materials obtained in the mining and manufacturing industries. Agricultural raw materials are products of agricultural sectors and products of manufacturing industries obtained as a result of processing agricultural raw materials.
Based on the nature of their formation, raw materials are divided into mineral, organic and chemical.
According to the degree of reproducibility, raw materials can be non-reproducible and reproducible (this is more true for natural resources).
All raw materials are classified according to the following qualitative criteria:
The qualitative characteristics of raw materials determine the technology, equipment, technology used, production volumes, product competitiveness, predetermine all technical and economic indicators of production, and, therefore, affect the level of production efficiency.
Materials are understood as labor products that have undergone one or more stages of pre-processing and are intended for further processing during the manufacturing process. Materials, as a component of material resources, include objects of labor, the receipt and production of which requires labor in the extractive and manufacturing industries.
The classification of materials is similar to the classification of raw materials.
Raw materials usually include mining industry products (ore, oil, coal, sand, crushed stone) and agricultural products (grain, potatoes, beets), and materials include manufacturing products (ferrous and non-ferrous metals, cement, flour, yarn).
There are basic and auxiliary materials.
Basic materials are those that are included in their natural form in the finished product, constituting its material basis.
Auxiliary materials are not included in the finished product, but only contribute to its formation.
Fuel and electricity are material resources of a special kind.
By the nature of its participation in the production process, fuel is classified as an auxiliary raw material, but due to its significant importance in the economy, it is classified as an independent group. Fuel contributes to the production process of finished products in the form of thermal energy and is used as a technological raw material.
The release of electricity into an independent element was facilitated by cases of technological use and its direct impact on objects of labor as tools (electric welding, electric spark processing, laser beams).
There are potential and real fuel and energy resources (FER).
Potential fuel and energy resources are the volume of reserves of all types of fuel and energy that a particular economic region or the country as a whole has.
Real fuel and energy resources in a broad sense are the totality of all types of energy used in the country's economy.
In a more “narrow” sense, fuel and energy resources mean:
1. natural fuel and energy resources (natural fuel) - coal, shale, peat, natural and useful gas, underground gasification gas, firewood; natural mechanical energy of water, wind, nuclear energy; fuel from natural sources - the sun, underground steam and thermal waters;
2. fuel processing products - coke, briquettes, petroleum products, artificial gases, enriched coal, its screenings, etc.;
3. secondary energy resources obtained in the main technological process - fuel waste, flammable and hot gases, waste gas, physical heat of production products, etc.
All types of raw materials consumed in the national economy are divided into two groups from an economic point of view:
I-industrial raw materials, which are mined and produced in industry and consumed mainly in heavy industry;
II-agricultural raw materials, which are produced in agricultural sectors and consumed mainly in the light and food industries.
Industrial raw materials, in turn, are divided into two subgroups:
Raw materials of mineral origin (mineral raw materials), that is, raw materials obtained from the bowels of the earth;
artificial raw materials, that is, raw materials obtained artificially.
The most numerous group of natural raw materials is of mineral origin. It constitutes the mineral resource base of the industry and determines the development of such key industries as ferrous and non-ferrous metallurgy, fuel, electric power, etc.
Material costs refer to the material resources consumed in the production process. In official statistics, the material costs included in the cost of production include the following elements: raw materials and basic materials, minus waste, purchased products and semi-finished products, auxiliary materials, fuel and energy.
Use of material resources
A necessary condition for organizing any production is to provide it with material resources: raw materials, materials, fuel, etc. In the process of consuming material resources, they are transformed into material costs, so the economical use of material resources reduces the cost of production. Analysis of material resources is precisely carried out with the aim of identifying reserves for reducing production costs and, accordingly, increasing profits.The condition for the uninterrupted operation of an enterprise is its complete provision of material resources. The need for material resources is determined by the need for the implementation of the production program, for capital construction, for non-industrial needs and the necessary reserves of material resources at the end of the period.
The need for material resources is determined in three estimates:
In natural units of measurement, which is necessary to establish the need for warehouse space;
by cost - to identify the need for working capital;
in days of supply - for the purpose of planning and monitoring the implementation of the delivery schedule.
The provision of an enterprise with reserves in days is calculated as the ratio of reserves of a material resource in natural or cost terms to the one-day consumption of a material resource in the same units of measurement. The average daily consumption of materials is determined by dividing the total consumption of material resources for the analyzed period by the number of calendar days in the period.
Main stages of material resources analysis:
Analysis of the efficiency of use of material resources.
Analysis of the influence of the efficiency of use of material resources on the amount of material costs.
Analysis of the enterprise's provision with material resources.
Sources of information for analyzing the use of material resources are forms of statistical reporting on the availability and use of material resources and production costs, operational data from the logistics department, analytical accounting information on the receipt, consumption and balances of material resources; as well as logistics plans, contracts for the supply of raw materials and supplies.
You can analyze the efficiency of using material resources using performance indicators. Indicators of the efficiency of use of material resources are divided into general and specific.
General indicators include:
Material consumption of products;
material productivity;
the share of material costs in the cost of production;
coefficient of use of material resources.
Particular indicators of the efficiency of material resources are used to characterize the efficiency of consumption of individual elements of material resources, as well as to assess the material intensity of individual products. The specific material consumption of individual products can be calculated in value, natural value and physical terms.
Let's consider the procedure for determining and trends in changes in general indicators:
Product material intensity is defined as the ratio of the sum of material costs to the cost of manufactured products and shows the material costs per each ruble of manufactured products.
Material productivity is an indicator inverse to material intensity and characterizes product output per 1 ruble. consumed material resources.
The share of material costs in the cost of production is an indicator characterizing the ratio of material costs to the total cost.
The coefficient of use of material resources is the ratio of the amount of actual material costs to the amount of planned material costs (calculated based on planned calculations and actual output and product range). This indicator reflects compliance with material consumption standards.
If the utilization factor is greater than 1, this means overuse of materials; and a coefficient value less than 1 indicates savings in material resources.
Increasing the efficiency of use of material resources leads to a reduction in material costs for production, a reduction in its cost and an increase in profits.
The most objective assessment of the efficiency of using material resources is provided by the material intensity indicator. Material intensity determines the amount of material costs: an increase in material intensity increases the amount of material costs, a decrease in material intensity reduces it. Therefore, the analysis of the efficiency of use of material resources is carried out on the basis of a formula for determining material intensity.
Material and technical resources
In order to operate normally and uninterruptedly, each enterprise must promptly receive the materials, fuel, and energy it needs in the composition and quantity needed to carry out the production process. These material and energy resources must be rationally used in order to increase production output with the same amount of allocated materials and fuel and reduce its cost.Material and technical resources, i.e. main and auxiliary materials, fuel, energy and semi-finished products obtained from outside, constitute the bulk of the working capital of most enterprises. Only in some branches of mechanical engineering (with a long production cycle) a significant part of the working capital consists of work in progress and home-made semi-finished products.
The largest share of the material and technical resources of the enterprise consists of basic materials. These include objects of labor that go into the production of products and form its main content. The main materials in the manufacture of, for example, a car are metal, glass, fabric, etc.
Auxiliary materials include materials consumed in the process of servicing the main production or added to the main materials in order to change their appearance and some other properties (lubricants, cleaning materials, packaging materials, dyes, etc.).
In metallurgical production, additional materials are usually isolated and added to the main ones as reagents of the metallurgical process. Such materials include: in blast furnace production - limestone and other fluxing materials; in open-hearth - oxidizing agents (for example, iron ore, manganese ore) and fluxing materials (limestone, lime, bauxite), as well as filling materials (dolomite and magnesite). This group of materials also includes acids for pickling metals, oils for heat treatment of metals, zinc and tin for galvanizing and tinning industries. In the practice of metallurgical plants, these materials are combined with the main ones in the general article “raw materials and basic materials”. Essentially, some of the additional materials can be classified as basic materials, and some - as auxiliary materials.
Depending on the nature of use, fuel and energy are divided into: technological, i.e. directly involved in the process of manufacturing products (in smelting, electrolysis, electric welding, etc.); motor; used to service the production process (for heating, lighting, ventilation, etc.).
This classification of material and energy resources determines the different nature of consumption of these groups, and, consequently, a different approach to establishing standards for their consumption, determining the need for them and identifying ways to use them more economically.
All work on organizing and planning material and technical supply and use of material and energy resources at an enterprise can be reduced to the following:
Rationing the consumption of material and energy resources;
- determination of the need for them;
- organization of logistics;
- organizing the storage of materials and fuel and their distribution to production areas.
In the course of this work, especially at the stage of developing material consumption standards, an in-depth analysis of the use of material and energy resources is carried out, and measures to save them are developed and implemented.
Organization and planning of material and technical supply and use of material and technical resources is a significant section of enterprise activity, determining the use of one of the key elements of the production process - objects of labor. In addition, the cost of objects of labor constitutes a predominant part in the cost of production of enterprises in many industries. Thus, their economical use is the most important condition for reducing production costs and increasing the profitability of enterprises.
Principles and methods of rationing material consumption
In all work on organizing and planning the material and technical supply of an industrial enterprise, the central place is occupied by the establishment of progressive standards for the consumption of materials, fuel, and energy. Technical and economic standards for the consumption of materials, fuel, and energy are planned values that determine the maximum allowable costs of the corresponding material resources for the production of a unit of a specific type of product at a certain level of technology and production organization.
In the practice of enterprises, operational, average annual and long-term standards are used.
Operational standards serve as the basis for the current work of the enterprise and workshops in each specific period of time. According to these standards, workshops receive materials for the next month, decade or shift. The results achieved by the work teams are judged by their implementation. Operating standards are established in relation to the production and technical conditions that exist in the workshop or enterprise during a given period.
The level of operational standards must be accessible to a skilled worker who has mastered the technology and knows how to properly organize his work. The operational norm should not be an arithmetic mean, but a progressive one, i.e., reflect the existing best practice of production work. Operational standards are established at the enterprise based on the level of use of production resources achieved by the team, and taking into account those measures to improve technology and production organization that will be introduced into production by the time these standards are put into effect.
Average annual standards are the basis for the development of annual plans for the enterprise. With the help of these standards, an annual plan for material and technical supply is established, and the planned cost of production of the enterprise is also calculated. Average annual standards reflect the economic efficiency of organizational and technical measures that will be introduced into production during the year. These standards are designed to stimulate the systematic struggle of enterprise workers for the best use of materials, fuel and energy.
Perspective standards determine the best level of use of the enterprise’s material resources under given conditions. They are set at the level of sustainable indicators achieved by the most qualified workers. These standards are unsuitable as operational tasks for all workers and cannot be used as the basis for a plan for the current period. However, they clearly show the existing production reserves and the level of economic indicators that the entire enterprise team should strive to achieve.
In the practice of rationing material consumption, depending on the degree of detail of the standards, individual and group standards differ.
Individual standards are understood as indicators of specific consumption of materials, establishing the maximum allowable cost per unit of specific products produced at a particular enterprise. This standard takes into account the individual characteristics of a given product, the conditions of its production, which are characteristic of the enterprise during a given planning period.
Group standards are understood as indicators of specific consumption of materials, fuel, energy, usually established according to an enlarged (species) nomenclature of these resources (for example, in general for long products, steel sheets, etc.) per group of similar types of products or similar work carried out by different enterprises. Such standards are often industry-wide in nature, for example: fuel consumption to generate 1000 kWh of electricity for a number of power plants, material consumption per ton of cast iron for ferrous metallurgy plants, etc.
Such standards are sometimes established in an even more enlarged form - per conventional unit of impersonal products. Thus, in heavy engineering, generalized norms for energy consumption per ton of manufactured products are used; in capital construction, material consumption norms per 1 million rubles are used. estimated cost of construction and installation work.
In the practice of logistics supply of workshops, detailed standards are used. When calculating the cost of finished products and justifying the enterprise's requests for materials, consolidated standards for the product as a whole are applied. The basis for organizing and planning the work of industry as a whole, its branches and individual enterprises can only be individual standards. As for group norms, they should be resorted to only when establishing general targets for saving production resources or for aggregated calculations when drawing up the corresponding sections of a consolidated long-term plan. In this case, it is necessary that group norms are weighted averages of the corresponding individual norms and can be clearly justified by the latter.
If such indicators as consumption of materials per 1 million rubles. the estimated cost of construction work or per ton of manufactured equipment are established without taking into account the specific content of the work being performed, then they are generally unsuitable as technical and economic standards when justifying any planned targets. At best, they can be used as some relative values for a larger analysis of the use of materials, fuel or other resources.
Methods for establishing consumption standards for raw materials, materials, fuel and electricity.
In the practice of enterprises, the following methods for establishing standards are used: experimental-statistical, analytical-calculation and experimental-laboratory.
Experimental-statistical method. With this method, standards are established on the basis of the experience of a craftsman or technologist who observed the performance of similar work or the manufacture of a similar product in the previous period, or on the basis of reporting data on the actual unit costs of material resources per unit of product of the corresponding type in the past period.
The experimental-statistical method of standardization is, as a rule, unacceptable, since the standards established with its help are oriented towards the level of technology and organization of production of the previous period, and, therefore, in the upcoming planning period such standards will inevitably be backward. Thus, experimental and statistical standards not only do not contribute to the dissemination of advanced production experience, but actually hinder the introduction of new technology, its more rational use and improvement of production organization.
However, despite its shortcomings, this method is widely used in rationing the consumption of auxiliary materials in repair, tool shops and other areas of enterprises characterized by small-scale or single-piece production. In conditions where the enterprise does not have detailed and accurate accounting of material consumption for each type of product or per unit of individual types of equipment, the use of the experimental statistical method turns into arbitrary establishment of standards.
Analytical-calculation method. With this method, consumption rates for materials, energy, and fuel are established on the basis of calculations that determine the specific cost of manufacturing each specific type of product. At the same time, the calculation of the consumption rate of basic materials is often made based on the size or weight of the finished product and the amount of waste, determined according to special regulatory reference books or technical calculations.
For example, when rationing the consumption of sheet materials (sheet metal, fabric, lumber, leather), the dimensions of the area occupied by the product or part being manufactured are determined, and the minimum cutting waste possible under the given conditions is established. In the chemical, metallurgical, some food and other similar industries, the rate of consumption of materials is determined by the composition of the finished product formulation and waste generated during the production process (waste, etc.).
However, when rationing, one cannot limit oneself to the specified calculations. All values on which the standards are based are subject to careful critical analysis and verification. The fact is that any enterprise has significant reserves for saving materials, fuel, energy and, consequently, the possibility of reducing their specific consumption. That is why a technical calculation of standards without a detailed analysis of the possibilities of reducing them through rationalization of the production process is still insufficient. Such a calculation should be based on an analysis of reserves for saving material and energy resources.
Experimental laboratory method. This method is widely used in the metallurgical and textile industries, as well as in rationing auxiliary materials and some other types of material and energy resources. Its essence consists in conducting special experiments and production observations, and sometimes laboratory studies, through which the specific consumption of materials, fuel or energy per unit of production, per hour of operation of equipment of a certain type or per other conventional unit of account is determined.
Material and financial resources
The material embodiment of the objective economic category “finance” and the carrier of financial relations are financial resources.While the term “financial resources” is widely used, its interpretation varies. In Russia, it was first used when drawing up the country's first five-year plan, which included a balance of financial resources, and when drawing up the GOELRO plan.
Since finance is an economic relationship mediated by money, financial resources should be understood only as resources that have a monetary form, as opposed to material, labor, natural and other resources. Thus, we can draw the first and important conclusion that financial resources exist only in monetary form.
However, financial resources are only part of the monetary resources used by state authorities and local governments, as well as by business entities and the population. In addition to financial resources, monetary resources include credit resources, cash income of the population, and working capital of enterprises.
Financial resources always have an owner or a person to whom the owner has delegated the rights to dispose of them.
Financial resources cannot be outside of property relations. And only part of the monetary resources owned or disposed of by state authorities, local governments and economic entities serves the process of social reproduction (expanded reproduction, material incentives for workers, social needs and other public needs) and is classified as financial resources.
Financial resources are part of the monetary resources owned or disposed of by the state, local governments and business entities and used by them for the purposes of expanded reproduction, meeting the socio-cultural needs of the population and for the state and local governments to perform the functions and tasks assigned to them.
In theory and practice, financial resources are divided into centralized funds (state budget, extra-budgetary funds) and decentralized financial resources (monetary funds of enterprises). Financial resources are also allocated by the state, regions, local governments, and enterprises.
Analysis of material resources
The production of any type of product (work, service) is associated with the use of material resources. Material resources of a certain range and quality are the basis and necessary condition for implementing the program for the production and sale of products (works, services), and reducing costs. Integrated use of resources, their rational consumption, and the use of cheaper and more efficient materials are the most important areas for increasing production output and improving financial condition.Updating the assortment and expanding production capabilities leads to an increase in the need for material resources. Economic entities consume a huge amount of material resources, different in types, brands, varieties, sizes.
The nomenclature and assortment of consumed material resources depend on the nomenclature and complexity of the products produced.
The nomenclature of materials makes it possible to correctly systematize and group calculations of the need for the same materials.
Material resources are various types of raw materials, materials, fuel, energy, components and semi-finished products that an economic entity purchases for use in business activities for the purpose of producing products, providing services and performing work.
Material resources turn into material costs, which are the totality of material resources used in the production process. In the total production costs they account for approximately 70%, which is evidence of the high material intensity of the product. Reducing the material consumption of products is the most important area for improving work, since the economical use of all types of resources ensures an increase in production and a reduction in costs.
The objectives of analyzing the use of material resources are:
– determining the level of provision of an economic entity with the necessary material resources by type, grade, brand, quality and delivery time;
– analysis of the level of material intensity of products over time;
– study of the effect of individual factors on changes in the level of material intensity of products;
– identification of losses due to forced replacement of materials, as well as downtime of equipment and workers due to lack of materials;
– assessment of the impact of the organization of logistics and use of material resources on the volume of output and cost of production;
– identification of untapped opportunities (on-farm reserves) to reduce material costs and their impact on production volume.
The sources of information for analyzing the provision of economic entities with material resources are the following data:
– business plan;
– operational, technical and accounting data;
– analytical accounting information on receipts, expenditures and balances of material resources;
– form No. 5-z “Information on the costs of production and sales of products (works, services).”
The purpose of material resource analysis is to improve production efficiency through the rational use of resources.
The growing need for material resources can be satisfied in extensive and intensive ways.
The extensive way to satisfy the need for material resources involves the acquisition or production of more materials, which leads to an increase in specific material costs. However, production costs may decrease if production volume is increased or fixed costs are reduced.
An intensive way to meet the needs for material resources involves a more economical use of materials in the production process, which ensures a reduction in specific material costs and reduces the cost of production.
Analysis of the provision of an economic entity with material resources
The growth of production volumes and improvement of quality largely depend on the provision of an economic entity with material resources and the efficiency of their use.
The relationship between indicators can be reflected in the formula:
V = MZ * Mo or V = MZ * (1/Me)
where: V – production volume;
МЗ – the amount of material costs;
Mo – material productivity of products;
Me – material intensity of products.
Timely receipt and efficient use of material resources ensures uninterrupted, rhythmic work, implementation of the business plan and increased profits. An unreasonable surplus can lead to a slowdown in the turnover of working capital, which worsens the financial condition. A feature of Russian economic practice is that many business entities create reserves in the form of highly liquid assets (gasoline, alcohol, etc.). It follows that an economic entity must have an optimal supply of material resources in terms of quantity, quality, and range.
In modern conditions, business entities independently determine, based on the production program:
– the amount of resources consumed;
– their quality;
– suppliers and main bases;
– deadlines for receipt.
Based on the technological process and other production features, the consumption rate and inventory rate are determined, unnecessary materials are identified from the point of view of the product range, and measures for their implementation are determined.
The analysis of the provision of an economic entity with material resources begins with a comparison of the planned need for materials, taking into account their stocks at the beginning of the year, balances at the end, needs for repairs with data on the actual receipt of materials at the enterprise's warehouse.
Most industrial enterprises have a wide range of consumed materials, so the analysis of the supply of materials is carried out according to the most important types that determine its output.
First, an assessment of the quality of the MTS plan (material and technical supply) is given. Checking the reality of plans begins with studying the norms and standards that form the basis for the growing need for material resources.
Full coverage of the need for material resources with sources of coverage is a condition for uninterrupted operation.
Coverage sources are divided into two groups: external and internal. External sources include material resources received from suppliers in accordance with concluded contracts, or resources at wholesale centers. Internal sources of covering needs include the use of secondary raw materials, reduction of waste of raw materials, in-house production of semi-finished products (packaging, blanks, casting), savings in storage, transportation, due to scientific and technical progress.
When determining the real need for the import of materials from outside, it is necessary to calculate the total need for a certain type of materials (Qtot.mr), which is formed as the sum of the need for material resources for the production program (Qpv..mr), adjusted for changes in the balance of materials at the beginning (Qng ..mr) and the end (Qkg.mr) of the year, plus the need for material resources for major repairs (Qcr.mr) and other support services (Qvts.mr):
Qtot.mr = Qpv..mr + Qng..mr – + Qkg.mr + Qcr.mr + Qvts.mr
The real need for the import of material resources from outside is equal to the difference between the total need and the amount of one’s own internal sources of coverage.
The analysis process checks whether the need for the supply of material resources is covered by contracts for their supply and the actual implementation of the supply of material resources.
Based on the data from the business plan and operational and technical reporting of the supply departments, an analytical table is compiled that allows us to assess the coverage of the need for material resources with contracts and their actual implementation.
The object of analysis is the complexity of supply, i.e. compliance with certain relationships between the most important types of material resources. Violation of the complexity of supply, as a rule, leads to a violation of production deadlines, a violation of the assortment and a possible decrease in production volume.
Great importance in the analysis is given to fulfilling the task regarding the delivery time of materials (especially in the kit), which determine the rhythm of production. Violation of delivery (purchase) deadlines for materials leads to a disruption in the assortment and a decrease in production volume.
The uninterrupted operation of an economic entity is impossible without creating the optimal amount of reserves for the implementation of the production program. In the process of analysis, the compliance of the actual size of reserves of the most important types of raw materials and materials with the standard sizes is determined. For this purpose, based on data on the actual availability of material resources in kind and their average daily consumption, their actual supply of materials in days is determined and compared with the standard value.
Many business entities set a standard for production reserves in material resources not only in days, but also in absolute terms. The stock standard in absolute terms is defined as the product of the established stock standard in days by the planned volume of the average daily requirement for specific types of material resources.
In a market economy, the product range is constantly changing, reflecting the state of needs at a given time. As a result, business entities may have excess stocks of raw materials, materials, or unnecessary materials may be identified. Surplus and unclaimed materials, based on the product range, are determined according to warehouse accounting data by comparing income and expenses. Those types of materials that turned out to be unclaimed for a year or more are classified as unusable (unnecessary). Determine the total cost and measures for their implementation.
The quality of consumed material resources has a great influence on the volume of output. The change in quality determines the yield. A decrease in the quality of consumed material resources leads to equipment breakdowns, violation of material consumption standards, increased costs, and a decrease in the quality of finished products. Therefore, when analyzing the availability of material resources, you should check the quality of materials received during the reporting period, find out the reasons for the receipt of materials of reduced quality, find out what measures were taken by the supply department to obtain materials of adequate quality. Quality analysis is carried out by random inspection; based on the inspection results, acceptance certificates are drawn up for materials that do not meet the requirements, which is the basis for imposing sanctions and claims against suppliers.
Analysis of the use of material resources in production
Analysis of the use of materials in production is the most important area of analytical work, since during this analysis it is possible to determine the quantitative influence of various factors of the use of materials on changes in output volume.
When analyzing the impact on product output, it is first of all necessary to identify what types of materials limit the output of a given type of product, how the plan for the receipt of these resources was fulfilled in the reporting period and how the norms for their consumption in production were observed, whether there was any excess production waste.
The change in output volume is influenced by factors characterizing the use of material resources in production:
– change in the receipt of material resources (the amount of procured material resources),
– change in the rate of material consumption (material consumption per unit of production),
– change in the balance of material resources in the warehouse in the form of inventories at the beginning and end of the year,
– change in planned production waste due to low quality.
In order to determine the influence of the above factors on changes in output volume, it is necessary:
– determine the change in production volume – the object of analysis;
– determine the absolute deviation for all indicator factors;
– calculate the quantitative impact of indicator factors on changes in output volume. Calculation of the quantitative influence of factors is carried out by dividing the absolute deviation by factor-indicators by the planned consumption rate.
The influence of factors can be determined by the method of chain substitutions and the method of absolute differences.
Factors influencing output have different effects. An increase in the receipt (purchase) of material resources contributes to an increase in output, and vice versa. An increase in the balance of material resources at the beginning of the year leads to an increase in output, and vice versa. An increase in the volume of balances of material resources at the end of the year reduces the volume of output, and vice versa. A decrease in the amount of planned waste leads to an increase in output, and vice versa.
The main reserves for increasing output through the use of material resources in production are: the use of advanced production technology; use of high-quality types of material resources; reducing losses of material resources during storage and transportation; avoidance of unproductive costs (defects); reduction of production waste; increasing the level of personnel qualifications, etc.
Analysis of material consumption and material productivity
When considering factors associated with the use of objects of labor (material resources), special attention should be paid to analyzing the effectiveness of their use.
General indicators of the efficiency of use of material resources are: material productivity, material intensity, the share of material costs in the cost of production, the coefficient of material utilization, profit per ruble of material costs.
Along with general indicators, particular indicators of material intensity are analyzed, calculated for individual types of material resources: raw material intensity, metal intensity, energy intensity, capacity of purchased materials, semi-finished products, etc.
Material yield (Mo) characterizes the output per one ruble of material costs (MZ), i.e. how many products are produced for each ruble of material resources consumed:
Mo = Vtp / MZ
Material intensity (Me) is an indicator inverse to material productivity. It characterizes the amount of material costs per ruble of manufactured products:
The share of material costs in the cost of production characterizes the amount of material costs in the total cost of manufactured products. The dynamics of the indicator characterizes the change in the material intensity of products.
The material cost ratio is the ratio of the actual amount of material costs to the planned amount, recalculated to the actual volume of manufactured products. This indicator characterizes how economically materials are used in production, and whether there is any overspending compared to established standards. A coefficient of more than 1 indicates an overconsumption of materials; a coefficient of less than 1 indicates savings.
The efficiency of using certain types of material resources is characterized by specific indicators of material intensity.
Specific material intensity is defined as the ratio of the cost of all consumed materials per unit of product to its wholesale price.
The material intensity indicator is more analytical; it actually reflects the level of use of materials in production. The material intensity of products produced by Russian enterprises is on average 30% higher than those abroad. One percent reduction in material costs brings a greater economic effect than a reduction in other types of costs.
In the process of analysis, the level and dynamics of the product material intensity indicator are studied. For this, the data from form No. 5-z is used. Determine the reasons for changes in indicators of material consumption and material productivity. Determine the influence of indicators on the volume of production.
The main analytical indicator characterizing the use of materials in production is:
– material intensity of all commercial products;
– material consumption of individual products.
Calculation and analysis of particular indicators of material intensity allows us to identify the structure of material costs, the level of material intensity of certain types of material resources, and establish reserves for reducing the material intensity of products.
An analysis of the structure of material costs is carried out to assess the composition of material resources and the share of each type of resource in the formation of the cost and cost of production. The analysis identifies opportunities for improving the structure of material costs through the use of new advanced types of materials, the use of substitutes (cermets, etc.).
Material consumption analysis is carried out as follows:
The material consumption of commercial products is calculated according to the plan, according to the report, the deviation is determined, and an assessment of the change is given.
- changes in material consumption for individual cost elements are analyzed.
- the influence of changes in “standard” factors (the amount of consumable materials per unit of production) and prices on the material intensity of products is determined.
- changes in material consumption of the most important types of products are analyzed.
- the influence of the effective use of material resources on changes in output volume is determined.
To calculate the analyzed indicators, Form No. 5-z, accounting data for materials, and calculations of the most important types of products are used.
Changes in the material intensity of products are influenced by factors that depend and do not depend on the efforts of a given enterprise.
Changes in the material intensity of all products and individual products can be caused by various factors.
The material intensity of all commercial products depends on:
Changes in the structure and range of products;
- changes in prices and tariffs for material resources;
- changes in the material consumption of individual products (specific consumption of raw materials);
- changes in prices for finished products.
The methodology for analyzing certain types of raw materials and materials in various sectors of the economy is determined by the specifics of the organization and production technology, the types of materials used, and available sources of information.
Analysis of the efficiency of use of material resources in production is determined by comparing the actual percentage of useful use of material resources to the planned one.
%MZ = (MZf/MZpl) * 100%
A decrease in this indicator indicates ineffective use of material resources.
The absolute value of overexpenditure or savings is defined as the difference between the actual consumption of material resources and the planned one, recalculated for actual production output.
In order to calculate the quantitative impact on changes in material intensity, it is necessary to determine the material intensity indicator according to plan and actual (i.e., for all planned and all actual indicators), and to identify the object of analysis.
In order to determine the impact of changes in structural changes on the level of material intensity, it is necessary to calculate the difference between material intensity, recalculated for actual output and assortment, and material intensity according to plan.
In order to calculate the impact of changes in the cost of individual products on the level of material intensity of products, it is necessary to calculate the difference between the material intensity in the prices adopted in the plan and the material intensity of products, recalculated to the actual output and assortment.
In order to determine the impact of changes in prices for raw materials and materials, electricity tariffs on changes in material intensity, it is necessary to find the difference between the actual material intensity in planned prices and the actual material intensity in the prices adopted in the plan.
In order to identify the impact of changes in wholesale prices on changes in material intensity, it is necessary to calculate the difference between the actual material intensity at prices in effect in the reporting year and the actual material intensity at planned wholesale prices.
An increase in material consumption may be caused by a violation of technology and recipes; imperfect organization of production and logistics; low quality of raw materials; replacing one type of material with another.
The influence of the efficiency of use of material resources on production volume can be determined by the formula:
VVP = MZ * Mo or VVP = MZ/Me
To calculate the influence of factors on output volume, you can use the method of chain substitutions, the method of absolute differences and relative differences, or the integral method.
Analysis of the use of production waste
During the creation of products, works, and services, production waste arises in the technological process. Production waste is inevitable. However, their magnitude is not constant. It depends on how progressive the material consumption rates are, on the level of technology used and the characteristics of production.
Part of the production waste is used by enterprises on their own, producing from production waste certain types of products that increase sales revenue. Part of the production waste can be sold to other economic entities at the price of possible use in the form of raw materials and materials.
Analysis of the efficiency of use of materials in terms of material productivity and material consumption should be supplemented by an analysis of the use of production waste. The material efficiency indicator is defined as the ratio of the cost of waste to the total cost of consumable materials.
Analysis of production waste begins with determining the indicator of material intensity of products. The indicator is calculated according to plan, in fact. Then the deviation is determined. Based on the results of the calculations, an assessment is given. The change in planned material efficiency is then analyzed.
To do this, determine the coefficient showing the relationship between the cost of materials and the cost of waste:
Km/o = Cost of materials / Cost of waste
This coefficient shows how many times waste at the price of raw materials (cost) is more expensive than waste at the price of possible use.
Based on this coefficient, the cost of waste is determined according to plan (according to plan standards, based on production technology) and actual. To calculate the cost of waste, it is necessary to multiply returnable waste according to plan and in fact (separately) by a coefficient showing the ratio of the cost of materials and waste:
Cost of waste = Returnable waste * Km/o
The results obtained are compared and evaluated. Determine the change in the cost of production waste.
If all waste is sold, then it is necessary to determine the coefficient of useful use of materials, and, consequently, the change in the share of production waste.
The coefficient of useful use of materials is defined as the ratio of the difference between the cost of materials and the cost of waste to the cost of materials:
Cost of materials – Cost of waste
This coefficient is determined according to the plan, according to the report. Deviations are determined and an assessment is made.
After this, the change in the share of waste (Ko) is determined:
Ko = 100% – Kp.i.m.
Finally, the effect of changes in the amount of waste on changes in output volume is determined. To do this, it is necessary to divide the change in the amount of waste by the planned material consumption.
If there is excess waste, the output volume decreases, and vice versa.
Based on the calculations carried out, it is necessary to draw a conclusion and determine measures to reduce material consumption and the amount of planned waste in the manufacture of products.
Material resources of the organization
In the process of producing products, performing work and providing services, objects of labor are used in addition to tools.Unlike fixed assets, these material assets, as a rule, are consumed entirely in one production cycle and their cost is entirely transferred to manufactured products (work, services).
Material resources are the objects of labor consumed in the production process, which include basic and auxiliary materials, semi-finished products and components, fuel and energy for technological needs.
Industrial inventories (raw materials, supplies, purchased semi-finished products, components, structures, parts, fuel, etc.), i.e. Inventory assets are items on which human labor is directed in order to obtain a finished product (perform work, provide services).
Industrial inventories are items of labor that have not yet entered the production process and are located at the enterprise in the form of warehouse stocks. Inventories are part of current production assets. These include: raw materials, basic and auxiliary materials, purchased semi-finished products, spare parts for the repair of fixed assets, fuel, low-value and wearable items, inventory, tools costing up to 30 basic wages and a service life of less than 12 months, as well as special tools and devices, regardless of their cost, intended for the production of a limited batch of products or a separate order.
The need for inventories is due to the fact that the production process occurs continuously, and the receipt of raw materials, supplies, and components is periodic.
All material resources used in the national economy are conventionally divided into raw materials and fuel and energy.
Raw materials are objects of labor that are used directly for the production of various products (for example, industrial).
According to the nature of participation in the manufacture of products, i.e., depending on the function performed in the creation of products, raw materials are divided into main and auxiliary.
The main types of raw materials include those that form the basis of manufactured products.
Auxiliary - involved in the manufacture of products, are not its material basis, but only give it certain quality properties, for example, improve consumer properties, presentation, etc.
Fuel and energy resources mean: natural fuel and energy resources (natural fuel - coal), fuel processing products (briquettes), secondary energy resources (fuel, waste).
Organizations use a large number of different inventory items that are used in different ways in the production process.
Some of them are completely consumed in the production process (raw materials, materials, components, semi-finished products, etc.), others change only their form (lubricants, varnishes, paints), others are included in products without any external changes (spare parts), fourth - only contribute to the manufacture of products, not being included in their mass or chemical composition (special equipment).
Depending on the purpose of inventories, they are divided into the following groups:
– raw materials and basic materials that form the material basis of the product and are necessary components in its manufacture. Raw materials are the products of agriculture and the mining industry (potatoes, grain, cotton, oil, etc.), and materials are the products of the manufacturing industry (starch, flour, fabric, wood, etc.);
– auxiliary materials are used to influence raw materials and basic materials (spices, dyes in the food industry, buttons, threads in the clothing industry), as well as to service the production process (lubricants, etc.);
– purchased semi-finished products, components, structures and parts that have already gone through some stages of processing, but are not finished products, but form their material basis (panels for building houses, etc.);
– fuel for industrial and household needs (gasoline, oil, diesel fuel, gas, coal, peat, firewood, etc.);
– containers and packaging materials used for packaging, storage, transportation of finished products and materials;
– spare parts used for repair and replacement of worn-out parts of machines, equipment, vehicles, as well as for accounting for automobile tires in circulation and inventory;
– materials transferred for processing to third parties;
– inventory and household supplies;
– special equipment and special clothing in the warehouse;
– special equipment and special clothing for use.
In order to rationally organize accounting and control over the use of materials in production and in connection with their wide range, organizations, in addition to the above enlarged economic classification of material assets, use a more detailed grouping of them according to technical characteristics and properties. For example, raw materials and materials are divided into: ferrous metals, non-ferrous metals, chemicals and rubber products, forest materials, cable products, structures and parts, etc. Within groups and subgroups, values are shown by individual types, brands, varieties and sizes. For this purpose, organizations develop nomenclatures (lists) of materials consumed in production according to their homogeneous characteristics. In this case, each name, standard size and grade of materials is assigned a conventional digital designation - an item number (code), which is then affixed in all documents on the presence and movement of inventory items.
For the uninterrupted functioning of production, well-established logistics support (MTS) is necessary, which at enterprises is carried out through logistics authorities.
The main task of the enterprise supply authorities is the timely and optimal provision of production with the necessary material resources of appropriate completeness and quality.
Efficiency of material resources
Resources in the broad sense of the word mean a set of material goods, natural resources, as well as people who can participate in the process of production and consumption.Resources in the economy are stocks and real flows of all types of technological factors used in social production. If the concept of resources includes their potential reserves, then we are talking about resource potential. In a narrower sense, the concept of resources covers only material (material and energy) flows that are subject to subsequent transformation. The influence of scientific and technological progress is taken into account here mainly as an improvement in the quality of these resources.
All resources are classified as follows:
By origin;
- in relation to production;
- by nature of use;
- according to the method of reproduction.
Material resources are a set of means of labor and objects of labor that society has and uses in the process of expanded production. They cover all material elements of production: natural materials, raw materials, tools.
Features of material and technical resources of agriculture:
An integral part of material and technical resources is land.
- Material and technical resources are influenced by natural conditions.
- Effective use of material and technical resources depends on the seasonality of production.
- The size and structure of material and technical resources varies according to the laws of the country.
- The material and technical resources of agriculture include living organisms: plants, animals.
- Material and technical resources consist of means of industrial production and those created in agriculture.
- The composition of material and technical resources includes mobile capital-intensive units.
The effective use of material and technical resources is associated with the activities of all parts of the agro-industrial complex (storage, processing, sales).
According to the method of production, material resources are divided into reproducible and non-reproducible. Reproducible resources include all material materials created by human labor that can be used in the production process. Non-renewable resources are represented by resources created by nature itself. These are, first of all, minerals, forests, water resources, etc.
Complementary resources are those resources that are used in the production process in a certain relationship or demand for them is presented simultaneously. Thus, an increase in the amount of one type of resource entails an increase in the volume of use of another resource. For example, the increase in the use of diesel fuel in agriculture leads to an increase in the consumption of motor oil, as well as spare parts for the repair of diesel tractors and cars.
Society strives to use its rare resources efficiently. It wants to obtain the maximum amount of useful goods and services produced from its limited resources. To achieve this, society must provide both full employment and full production.
Full employment means using all available resources. Society must ensure employment of all labor resources. At the same time, machinery and equipment should not be idle, capital investments and land resources should not be idle.
Total output means that material resources must be allocated most efficiently, and therefore allocated in such a way that they make the most valuable contribution to total output. The location of production of individual industries should be carried out in accordance with the conditions and resources available in these regions. Full production also requires the use of appropriate technologies. In modern conditions, it is not effective to harvest grain crops, for example, using horse-drawn mowers, and to assemble cars on technological lines of the pre-war period. Given that resources are scarce, a full-employment, full-output economy cannot provide an unlimited supply of goods and services. Decisions must be made on a case-by-case basis about which goods and services should be produced and which can be abandoned.
All economic resources or factors of production have one important common property: they are rare or available in limited quantities. There are a limited number of resources in nature that society can use to produce goods and services. These are primarily minerals, land resources, capital equipment, labor, the availability of which is limited to a certain limit. Because of the scarcity of productive resources and the limits that their scarcity places on productive activity, the volume of production itself is necessarily limited. Society is not able to produce and consume the entire volume of goods and services that it would like to receive.
Limited resources, technological, environmental and other restrictions pose problems of producing the economically optimal amount of goods and services. The lack of perfect interchangeability of resources entails an increase in the consumption of available resources. In most countries, productive capacity increases over time, although at different rates. Energy and material resources are being depleted, although newer and newer sources are being discovered.
To ensure the rational use of material, as well as labor and financial resources, reducing losses and their complete elimination while obtaining the necessary beneficial effect, enterprises are developing organizational, economic, production and technical measures that constitute a resource-saving system.
Efficiency in the use of material resources
A necessary condition for reducing production costs, increasing profits and profitability is the effective management of material resources, since they, as a rule, occupy a significant share in the cost of production.Effective management of material resources involves solving the following problems:
Optimization of the overall size and structure of material resources;
minimizing costs associated with their delivery, storage and maintenance;
ensuring effective control over their safety and movement.
The final results of the enterprise's activities largely depend on the optimal share of reserves in the asset structure. Effective inventory management allows you to speed up capital turnover and increase its profitability, reduce storage costs, and release part of the capital from circulation.
In the practice of foreign countries, the economically justified order model (EOQ-model) is widely used for effective inventory management, which can be successfully used at enterprises in our country. The calculation methodology for this model is based on minimizing the total costs of purchasing and storing inventories at the enterprise.
In this case, all costs are divided into 2 groups:
Costs for delivery of inventories, including costs of transportation and acceptance of inventories;
costs of storing goods in warehouses, which include the costs of maintaining warehouse premises and equipment, personnel wages, etc.
Zzm = (VM / RP) H CZ,
where Ззм – costs of importing materials;
Vm – annual volume of production demand for this raw material;
Рп – average size of one delivery lot;
Ts – the average cost of placing one order.
With an increase in the average size of one delivery lot, provided that the need for a given raw material or material remains unchanged and the average cost of placing one order, the total cost of importing materials decreases and vice versa. Consequently, it is more profitable for the company to import raw materials in large quantities. But the large size of one batch causes a corresponding increase in the costs of storing goods in a warehouse, because the amount of stock in days increases.
The formula below takes this dependence into account:
ZHR = (RP / 2) H SHR
where C хр is the cost of storing a unit of goods in the analyzed period.
Thus, the amount of costs for storing goods in a warehouse is minimized by reducing the average size of one delivery lot with a constant value of C storage.
Indicators of material resources
Numerous indicators are used to assess the level and efficiency of use of material resources:General indicators include the material intensity of production and products, material productivity, indicators of absolute and relative changes in the volume of material costs, indicators of intensification of the use of material resources, indicators of the structure of consumption of material resources, etc.
Total material consumption - characterizes the cost of all material costs either per product or per unit of cost of manufactured products:
M = MZ:VP,
where МЗ – material costs for production of products (works, services), rubles;
VP – output of products (works, services) at the enterprise’s selling prices, rub.
This indicator allows us to give a generalized cost estimate of material intensity for the entire set of material costs.
Absolute material intensity - determines the amount of material costs or their individual types per unit of a specific product, for example, metal or fuel consumption per unit, etc. This indicator can only be used in conditions of the same type of products being produced. It is used primarily to determine the need for material resources, as well as to study the effectiveness of their use.
Specific material consumption - characterizes the consumption of a certain type of material resources per unit of operational or technical characteristics of a product, for example, the consumption of metal or electricity per unit of unit power, per unit of reliability, durability, load capacity, etc. The indicator characterizes the progressiveness of the design of manufactured products and can be used in conditions of multi-product production.
Relative material intensity is the share of material costs and their individual elements in the structure of costs for production and sales of products. Material productivity of production and products is an inverse indicator of material intensity and is calculated as the ratio of the volume of manufactured products (VP) to the value of all material costs (MC):
Mo=VP/MZ
The group of private, local or single indicators should include indicators of the beneficial use of material resources. This group of indicators includes various coefficients of extraction of a useful component from the original raw material, coefficients of the yield of products or semi-finished products from the original raw material or material, coefficients of material use, cutting coefficients, as well as various consumption coefficients.
Since the volume of material costs, in addition to useful consumption, also includes losses, indicators are needed that characterize the level of generation of Waste and losses, as well as the degree of their use in production.
The main directions of rational and economical use of raw materials and fuel and energy resources:
Improving the structure of the fuel and fuel-energy balance;
more thorough and high-quality preparation of raw materials for their direct use in industrial enterprises;
proper organization of transportation and storage of raw materials and fuel - avoiding losses and reduction in quality;
integrated use of raw materials;
chemicalization of production;
use of production waste;
recycling of raw materials, etc.
Types of material resources
Material resources are the basis of any production. Sources of material resources are the development of natural resources (gas, oil, coal, timber, etc.), industrial (metal, fabric, etc.) and agricultural production (grain, vegetables, fruits, meat, milk, etc.), imports , reserves.The material resources of the enterprise serve as the basis for its resource supply and include raw materials, basic and auxiliary materials, semi-finished products, electricity, fuel, buildings, structures, machines, mechanisms, equipment, control and measuring instruments, telecommunications and electrical communications, transport, providing technological production processes products (works, services). Raw materials include agricultural and mining products. Basic materials are materials without which the production of a given product is impossible. Auxiliary materials are used as additional components in the production of products. For example, flour is the main material, and salt and spices are auxiliary materials when baking bread. Or ore is the main material, and additives are auxiliary materials in the production of metal.
Currently, in addition to natural material resources, artificial and synthetic ones are widely used. Among the latter, the most common are polymers, food substitutes, synthetic fabrics, etc. Secondary material resources are industrial waste and household waste.
It should be noted that there are replaceable and non-replaceable types of material resources. For example, you can generate energy for industrial needs using coal, wood, peat, wind, solar or nuclear energy. These types of resources are classified as replaceable. Natural butter can only be produced from milk, which in this case is an irreplaceable resource.
Each type of material resource has special characteristics. For example, raw materials can be natural and synthetic, domestic and imported, animal and plant origin, with a long and short shelf life, requiring or not requiring pre-processing. Each production is focused on a certain type of raw material of a certain quality.
The structure of an enterprise's material resources means the ratio of their specific types necessary to ensure normal financial and economic activities. The structure and specific types of material resources necessary for the financial and economic activities of the enterprise are determined taking into account the industry and regional technological features of the given production.
Need for material resources
The need for material resources consists of the need for resources for main production, the need for the creation and maintenance of carry-over stocks at the end of the planning period and the need for other types of economic activities, including non-productive ones.When calculating the need for material resources, it is necessary to take into account the availability of funds to cover them. Sources of coverage can be own or borrowed funds. The need for material resources is planned for the entire range of materials in cost and physical terms. The volumes and timing of supplies of materials to the enterprise are determined by the mode of their production consumption, the creation and maintenance of the required level of inventory.
The volume of required material resources consists of the need for materials necessary for the introduction of new equipment, for the manufacture of equipment and tools, for operational and technological needs, for the creation of the necessary backlog of work in progress and for the formation of carryover stocks. The need for material resources is determined on the basis of the balance of the enterprise's material and technical support, taking into account balances and internal sources of support.
Determining the need for material resources can be done by three methods: deterministic - based on production plans and consumption standards; stochastic - based on a probabilistic forecast taking into account needs over past periods; evaluative - based on experimental and statistical assessment. The choice of method depends on the characteristics of material resources, the conditions of their consumption and the availability of appropriate data to carry out the necessary calculations.
The general strategy for planning the purchase of material resources at an enterprise is formed in the process of interaction between financial, operational and logistics management. Coordination and coordination of the requirements of the listed areas for organizing production and the overall logistics strategy of the enterprise is the task of purchasing logistics.
Depending on the complexity of the products, the composition of components and materials, the justification and choice of the procurement method takes place.
There are three main procurement methods in procurement logistics:
1. Wholesale purchases.
2. Regular purchases in small quantities.
3. Procurement as needed.
Let us characterize the listed procurement methods.
Wholesale purchases. This method involves supplying goods in large quantities at a time (bulk purchases). Advantages: ease of paperwork, guaranteed delivery of the entire batch, increased trade discounts. Disadvantages: large need for warehouse space, slower capital turnover.
Regular purchases in small quantities. In this case, the buyer orders the required quantity of goods, which is supplied to him in batches over a certain period of time. Advantages: acceleration of capital turnover, saving on storage space.
Purchases as needed. This method is similar to regular purchasing, but the quantity of goods is determined approximately, the implementation of each order is agreed upon by the supplier with the buyer, and only the quantity of goods delivered is paid. Advantages: accelerated capital turnover, no obligation to purchase a certain quantity.
In addition to the above methods, various combinations of them are possible: regular (daily, monthly) purchases according to Quotation Lists, purchase of goods for immediate delivery, etc.
A more detailed classification of procurement methods can be presented as follows:
Direct purchases - purchases of material resources directly from manufacturers;
counter-purchases - purchases from suppliers who are also consumers;
leasing - rent, for example, of warehouse equipment;
new purchase - the buyer purchases this product for the first time and may require serious research;
normal repurchase;
modified re-purchase - the purchasing company changes the order specification, price, delivery terms or product supplier, requiring minor research;
complex procurement - carried out on the basis of a comprehensive solution and does not require the adoption of any separate decisions.
The most common procurement management methods can be grouped as follows: method of increasing procurement volumes; method of reducing procurement volumes; method of direct calculation of purchase volumes.
The method for increasing purchase volumes comes down to the following:
1. The demand for specific types of products is taken into account to make decisions about their purchases.
2. Demand is analyzed over at least 12 months. to take into account all possible types of seasonal fluctuations.
3. A sufficient volume of demand is determined for 12 months. to create stocks of a specific type of product.
4. Inventory decisions are made based on the number of orders for specific types of products, and not on the number of products sold.
The method for reducing purchase volumes comes down to the following:
1. Sales statistics for products that are not in demand are analyzed monthly.
2. Based on sales statistics, those types of products whose inventory levels should be reduced are determined.
3. Criteria are developed on the basis of which the need to reduce or eliminate specific types of product inventories is determined.
4. The share of slow-selling types of products is minimized based on the indicators of the volume of product inventories.
Method of direct calculation of purchase volumes (calculation of average values without taking into account the dynamics and cyclicality of demand). Wherein:
1. The time period for which the calculation is carried out is determined.
2. Based on sales statistics for the selected period of time, the total quantity of products sold is determined.
3. The average amount of inventory (in weeks) is determined by dividing the total quantity of products sold by the number of weeks in the selected period.
4. To determine the stock of a given type of product, the optimal stock level is multiplied by the average stock per week.
5. As new products are sold, the calculated value, and with it the numbers in the standard order, change.
6. The value obtained as a result of the calculations changes weekly, reflecting current statistical data, therefore the average inventory value and the optimal level are constantly recalculated.
Materials management
Material resources in the broad sense of the word represent a set of material conditions of reproduction. The primary source of material resources is nature, although in real life all material resources are created in the process of purposeful human activity and are a product of labor in material form. The essence of material resources is determined by the fact that they are the material basis of human life and society.Material resources, passing successively through the stages of the reproduction process, acquire the form of a commodity with all its features and contradictions (use value and value, concrete labor and abstract labor).
At the “production” stage, objects of concrete labor (former goods) lose their use value, acquire new properties and qualities, and become potentially useful, i.e. acquire potential use value, which becomes real in the process of distribution and exchange.
“Distribution” as an independent stage of the reproduction cycle reflects the specifics of the socio-economic formation. The history of the development of the national economy of the USSR has convincingly proven that distribution as an activity to balance the economy in the form of administration has always been characterized by a high degree of subjectivity.
Government structures (i.e. officials) have actually usurped functions that are objectively inherent in the market. Their decisions (state assignments for production and supplies, consumption limits) were formally justified by socially significant criteria, but in reality they were often erroneous. Unrealistic plans, combined with strict control over their implementation (the state supply order had the force of law) and centralized pricing, created a shortage of material resources and stimulated the practice of inflated orders and additions.
An alternative in a market economy built on actual commodity-money relations is economic distribution, which practically coincides with the stage of exchange. “Exchange” involves the purchase and sale of goods and determines the circulation of goods with its specific laws. At this stage, material resources, being a product of labor expended in the production process, acquire real use value instead of the previously received potential value. In addition, there is public recognition of the results of labor expended in the sphere of production, material resources find their consumers. The number of acts of purchase and sale can be quite large, it depends on the organization of the sphere of commodity circulation. It is important to keep in mind that the organization of the sphere of commodity circulation directly affects the state of the economy.
This problem is mainly associated with the distribution of material resources across various stages of the circulation of production and circulation assets. In this regard, it is very important to define the concept, to find out the essence and significance of reserves of material resources for a market economy.
Material reserves represent part of the material potential of the economy. It is important to note that these are material resources that are currently “excluded” from the production process due to their role as a kind of “buffer” between production and consumption, or goods that are at one or another stage of movement through the channels of circulation.
Material resources and goods in stock status are stored in warehouses of enterprises in various sectors of the national economy, transported along communication routes between enterprises, and located in the warehouses of trading and intermediary firms. In all cases, inventories should be considered as the material basis of working capital of enterprises.
Material reserves are classified based on their economic purpose and place in the process of circulation of production and circulation assets. In the economic literature devoted to the problems of commodity circulation, the opinion about the main groups of material reserves is quite firmly established.
Among them, it is necessary to highlight the following types of reserves:
Industrial reserves, as a set of raw materials, materials and products to ensure uninterrupted technological process in the sphere of production consumption of material resources;
inventories of finished products, as a set of products that have passed technical acceptance and accumulated to the size of the shipment lot in the warehouses of manufacturers;
inventory in warehouses of enterprises and wholesale trade organizations (intermediary, wholesale bodies in the field of commodity circulation);
transport stocks or stocks of goods in the process of moving along the route from sellers (suppliers, consignors) to buyers (consumers, consignees);
state reserves of material resources - in case of natural disasters and other emergencies.
All of the above types of material reserves in their totality and taking into account the sequence of formation constitute the total commodity and material flow or, as is customary in the domestic literature, form the so-called total material stock of the national economy.
Correct understanding of the importance of material reserves and their management on the principles of optimality is the most important condition for the uninterrupted and comprehensive provision of consumers with material resources, wide maneuvering of them and accelerating the turnover of funds invested in them. To solve this problem, there are large reserves for increasing production efficiency. The formation of reserves is an objective condition of the reproduction process, ensuring its continuity.
The amount of material reserves in absolute terms depends on:
The level of development of productive forces and the degree of social division of labor;
the achieved level of specialization and industrial cooperation;
organization of economic relations, rationality of transportation of products and a number of other factors.
In the total volume of material resources, a significant place is occupied by the means of production, which are both a prerequisite and a result of production, its initial and final moment. In the process of their movement at various stages of production and commodity circulation, material resources are consistently modified. The finished product of one enterprise becomes one of the initial conditions for the production of another enterprise in the form of “raw” materials, semi-finished products, fuel, equipment, etc. At each of these stages, the formation of material reserves occurs, which means some suspension of the movement of means of production. But this suspension, being essentially a slowdown in movement, at the same time creates a necessary condition for the continuity of the process of production and circulation. Products that leave production retain their marketable form from the moment of their manufacture until the moment they reach the consumer, regardless of whether it is delivered to them directly or through wholesale trading companies.
In all cases and from any point of view - private or public - the most important problem remains the formation of qualitative (composition and structure) and quantitative (value by value) parameters of the total material stock.
First of all, the stock must be sufficient in size to ensure continuity and uninterruption of the social process of production and circulation during the period of circulation of the produced and consumed batch of materials, or, in other words, from the moment the supplier releases the finished product until the moment it is included in the production processes at consumer enterprises .
The formation of inventories means a temporary death of the working capital invested in them. Thus, no new value is created from materials in inventories during the period of their storage. Therefore, the second requirement for the total stock is to reduce it as much as possible while simultaneously increasing the degree of mobility.
The formation of stock and its storage requires costs. Their size depends not only on the amount of reserves, but also on the distance and methods of delivery of materials to storage sites, the volume of loading and unloading operations, time and storage technology, etc. This implies the third requirement for the formation of a total reserve, which consists in minimizing total costs related to his education.
The process of reserve formation is predominantly probabilistic in nature. This is a dynamic category and must be taken into account when solving an inventory management problem. For this purpose, specially developed methods for rationing production and inventory are used. Guided by them, enterprises determine inventory standards, which are used in balance sheet calculations and serve as the basis for monitoring and accounting for inventory levels and their operational management, and improving their structure.
The formation of total reserves and their total size depend not only on factors affecting individual parts of the total reserve, but also on the relationship between them. Rationalization of the structure of total inventories consists in finding the optimal combination of production and commodity inventories, in their most correct placement between manufacturing enterprises, consumers and intermediary organizations. This system is the most important condition for the correct formation of reserves in industry.
At the “consumption” stage, it is important to clearly define the main features of this process. The use of material resources to create new goods represents industrial consumption and has certain characteristics depending on the industry and other factors.
The specifics of material consumption are revealed by two main concepts: the nomenclature composition of consumed material resources and the mode of material consumption, i.e. its spatiotemporal parameters.
The total number of nomenclature items for material consumption is more than 20 million items, and taking into account the in-plant nomenclature - 40 million.
The nomenclature aspect of material consumption can be characterized by such factors as:
The share of material resource items consumed stably (from year to year);
share of specific ones, i.e. positions of material resources consumed only at enterprises in this industry.
The mode of consumption of material resources depends on the current production technology at the enterprise, the seasonality of production, the number and location of consumer enterprises, etc.
The specificity of the material consumption regime is manifested:
In the timing and frequency of deliveries to the consumer enterprise;
in the size of a one-time batch of product purchases;
in special requirements for the quality and packaging of material resources supplied to the enterprise.
In the process of their movement through circulation channels, goods form material flows of social product. At the same time, the abstract material flow includes all stages of the movement of products from the places of their production to the places of consumption, as well as reverse material flows of secondary resources.
Material labor financial resources
The material basis for the functioning of an enterprise is its funds, which represent the totality of its material resources and funds intended to ensure current and future financial and economic activities.The enterprise's funds include: fixed assets, working capital, labor and financial resources:
Fixed assets include means of labor (machinery, equipment, buildings, structures). With their help, operations for the production, storage and sale of products are carried out;
- working capital - money that is spent on the purchase of necessary tools, spare parts, materials, and is also located in current accounts, in the cash register and is intended to serve current activities, called the circulation process in the provision of services;
- labor resources are understood as people with professional skills hired to carry out work on diagnostics and repair of household air conditioners;
- financial resources include funds intended to finance the production and social development of the enterprise. Sources of financial resources are all own income, enterprise income, as well as borrowed funds.
The main activity of the enterprise for the diagnosis and repair of household air conditioners is the production process, as a result of which, using the necessary electrical and mechanical equipment, automation devices, processors, tools, spare parts, materials, personnel, it carries out all the necessary work.
In general, the production process at this enterprise represents the cumulative impact of several sequentially or simultaneously carried out private processes, as a result of which quantitative and qualitative changes occur and the entire necessary amount of work on the diagnosis and repair of household air conditioners is carried out.
Reserve of material resources
Reserves of material resources for eliminating emergency situations are created based on the predicted types and scale of emergency situations, the expected volume of work to eliminate them, as well as the maximum possible use of available forces and means to eliminate emergency situations.To eliminate emergency situations, in accordance with Decree of the Government of the Russian Federation No. 1340, the following types of reserves of material resources are created:
Federal Reserve - reserves of material resources to support work to eliminate emergency situations as part of the state material reserve by decision of the Government of the Russian Federation;
- departmental reserves - reserves of material resources of federal executive authorities by decision of federal executive authorities;
- territorial reserves - reserves of material resources of the constituent entities of the Russian Federation by decision of the executive authorities of the constituent entities of the Russian Federation;
- local reserves - reserves of material resources of local governments;
- object reserves - reserves of material resources of enterprises, institutions and organizations, regardless of their organizational and legal forms of ownership, by decision of the administrations of enterprises, institutions and organizations.
The nomenclature and volume of reserves of material resources necessary for carrying out urgent work during the liquidation of emergency situations and for life support of the affected population are determined depending on the types and scale of emergency situations, the duration of the life support period, during which a sustainable supply of the population must be carried out according to the norms and standards of priority life support population in emergency situations.
In accordance with Decree of the Government of the Russian Federation No. 1094 “On the classification of emergency situations of natural and man-made nature”, emergency situations depending on the number of people affected in these situations, people whose living conditions were disrupted, the amount of material damage, as well as zone boundaries distribution of damaging factors, emergencies are divided into local, local, territorial, regional, federal and transboundary.
Along with the emergency situations listed above, in connection with the amendments made to Federal Law No. 68 “On the protection of the population and territories from natural and man-made emergencies,” the concepts of emergencies of an interregional and intermunicipal nature appeared.
Financing of measures to eliminate natural and man-made emergencies is carried out from the funds of organizations located in emergency zones, federal executive authorities, funds from the relevant budgets, insurance funds and other sources.
Stocks of material resources
Stock is a form of existence of a material flow. If the entire logistics chain through which material flows moved worked like one conveyor belt, waiting times could be reduced to zero and inventory eliminated. However, in real life this should not be expected.The material flow along the path from the source to the final consumer can accumulate in the form of a stock at any site, therefore a distinction is made between stocks of raw materials, materials, finished products, etc.
According to their purpose, inventories are divided into production and commodity, which in turn are divided into three groups according to the function they perform:
1) current;
2) insurance;
3) seasonal.
Let's take a closer look at each of these types of stocks.
Industrial reserves located at enterprises in all industries are intended for industrial consumption. The purpose of creating inventories is to ensure the rhythmic functioning of the production process.
Inventories represent finished products intended for the final consumer, as well as inventories located along the route of the goods from the supplier to the consumer, i.e. at wholesale, small wholesale and retail trade enterprises, in procurement organizations and stocks in transit. Commodity stocks, in turn, are divided into commodity means of production and commodity consumer goods.
Current inventories are the main part of all inventories, ensuring the continuity of the production or trading process between successive deliveries.
Safety stocks provide materials or goods for the production or trading process in case of unforeseen circumstances. The safety stock serves as a kind of shock absorber that allows the entrepreneur to feel comfortable. However, you have to pay for using comfort. During the normal course of the production or trading process, the volume of the safety stock, unlike the current one, does not change.
Seasonal inventories occur when production, consumption or transportation are seasonal.
In relation to production or trade, inventories are divided into the following types:
Transitional;
preparatory;
illiquid;
supplies on the way, etc.
Carryover inventories include the balance of material assets at the end of the reporting period. This type of inventory ensures the continuity of the production or trading process from the beginning of the period following the reporting period until the delivery of the next batch of goods.
Preparatory inventory is part of the current inventory that requires additional preparation before being used in the production or sales process.
Non-liquid inventories are industrial or commodity stocks that have not been used for a long time.
Inventories in transit are inventories that are in the process of transportation at the time of accounting.
Experts identify different quantitative levels of inventory over time:
The maximum desirable inventory is the level of inventory that is economically feasible in a given system;
- threshold stock level used to determine the time of ordering the next batches;
- current stock, which can at any time cope with the maximum stock, trading level and guarantee (insurance) stock.
Consumption of material resources
The consumption of material resources represents their production consumption. Production costs cover the entire amount of material resources spent directly on the production of products. Material resources are also spent on repair needs, maintenance of in-plant transport, provision of subsidiary farming, and cultural and everyday needs. The consumption of material resources is characterized by their total and specific consumption.The total consumption of material resources is the consumption of individual types or combined material resources for the implementation of the entire production program. The total consumption of certain types of material resources is taken into account in physical and monetary terms; the total consumption of various types of material resources - in value terms.
Material intensity estimates the actual consumption of material resources per unit of product (or unit of consumer property) in physical or value terms. This indicator is directly interconnected with indicators characterizing the consumption of certain types of material resources (metal intensity, energy intensity, fuel intensity), measured in kind, in kind and in value terms.
For complex types of products (for example, mechanical engineering products), such an indicator of material intensity is more often used as the consumption of specific material resources per unit of the main consumer property - relative material intensity. Thus, the material consumption of an electric motor is calculated in the cost of materials in relation to 1 kW of power; for a tractor, the material consumption characteristic is the estimate of material costs per 1 hp. tractor power.
For the products of such mechanical engineering enterprises, where neither the physical volume of products nor the volume of consumer properties can be expressed in the same units of measurement (chemical, textile engineering, etc.), as well as for mechanical engineering products in general, the level of material intensity can be characterized by the consumption of a specific type of material resources in physical units per 1 rub. gross, sold or net products at comparable prices.
Level of use of material resources
To develop a production program and analyze the work of enterprises in each industry, various indicators of the level of useful use of material resources are used, which most fully reflect the conditions for the use of material resources in production and cover all stages of their production consumption.
At enterprises engaged in primary processing of raw materials, these are indicators such as:
1) the content of useful substances in the feedstock (iron in ore, sugar in beets, etc.);
2) the degree of use of the beneficial substance contained in the feedstock, and the percentage of losses arising during the processing of raw materials;
3) the final yield of suitable products, calculated by dividing the volume of suitable product by the volume of raw materials and calculated as a percentage (the result should be multiplied by 100).
The yield indicator serves to assess its limiting value. Thus, the yield of copper from the ore was 20%, but this does not mean that the planned yield is 100%. The planned copper yield may be 23%, which will reflect the actual copper content in the ore.
At ferrous metallurgy enterprises, the use of iron in blast furnace and steelmaking production is calculated using the balance method. The incoming part of the iron balance for blast furnace production shows the elements and amounts of raw material consumption (various ore, scrap, shavings). In the expenditure part of the balance sheet, the types and sizes of products received, losses and waste (various cast iron, slag, waste, etc.) are determined.
Iron balances for steelmaking and metal balances for rolling production are also calculated. These balances make it possible to determine consumption coefficients, which are the ratio of the weight of materials consumed per ton of usable products.
Machine-building enterprises use their own indicators to determine the level of use of the main element of working capital - metal.
Another indicator of the beneficial use of metals is the level of waste. It is directly related to the utilization rate: the lower the level of waste, the higher the utilization rate of the metal. Therefore, the factors for reducing metal waste and increasing its utilization rate are the same.
In metalworking, the level of waste is calculated as the ratio of the amount of waste generated during cold metal processing to the amount of metal consumed.
At chemical industry enterprises, as well as in industries that use chemical methods of processing materials, in many cases there is no concept of the net weight of a product. Due to the nature of chemical technology, often none of the initial raw materials is included in the finished product in its original form. Therefore, the consumption of materials for a chemical process or per unit of manufactured product is established in accordance with the approved technology (or recipe) and is called theoretical. The theoretical consumption of materials does not include waste and irrecoverable losses.
An indicator of the use of materials in chemical enterprises is the ratio of the theoretical consumption of materials to the actual consumption of consumed materials (of a certain type) for the production of a unit of a specific chemical product or for a chemical process. The actual consumption is greater than the theoretical one by the amount of losses arising in chemical processes. The smaller the gap (towards the excess) between the actual and theoretical consumption of materials, the more progressive this indicator is.
Secondary material resources
Secondary material resources are materials and products that, after initial use, can be reused in production as raw materials or products; are a source of additional material and technical resources.Thanks to their use, production costs and specific capital investments are reduced, and the rate of economic growth is accelerated. The main sources of secondary material resources are production and consumption waste.
Industrial waste is the remains of raw materials, materials, and semi-finished products generated during the production of products or performance of work and which have lost, in whole or in part, their original consumer properties.
Consumer waste is products and materials that have lost their consumer properties as a result of physical or moral wear and tear. In practice, a distinction is made between unused waste, for which there are currently no conditions for use; secondary raw materials, which can currently be reused in the national economy.
The relationship between the categories of secondary material resources and waste is currently not clearly established, therefore, there are three main points of view regarding the concept of secondary material resources. According to the first, the concept of secondary material resources is broader than the concept of waste. Authors who adhere to this position note that in addition to waste, associated and by-products are an integral part of secondary material resources. It seems to us that this interpretation of the term secondary material resources includes associated and by-products, which are, in fact, finished products, as well as that part of the waste, the use of which is impossible at this stage of development of science and technology.
The second approach to the terms secondary material resources and waste erases the difference between them. In accordance with it, secondary material resources include production and consumption waste generated in the national economy. In our opinion, in this case, secondary material resources also include that part of the generated waste, the processing of which is difficult due to technological limitations in the national economy, which is hardly advisable.
And finally, we can highlight another point of view, according to which the applied nature of the concept of secondary material resources limits the range of waste included in it only to those that, at a given stage of development of science and technology, can be used in the national economy.
Therefore, the authors consider the following types of waste to be secondary material resources:
Residues of raw materials and materials formed during the manufacturing process and which have not completely lost the use value of the original raw materials and materials; they can be used in the national economy as raw materials or additives;
- products of physical and chemical processing of raw materials that are not the purpose of production, which can be used after processing as finished products or raw materials for further processing;
- products obtained during the extraction and enrichment of mineral resources, which are not the purpose of this production process and can be used in the national economy after additional refinement as materials, raw materials for subsequent processing or finished products.
The classification feature of production stages is taken into account here. One should agree with this definition with some adjustments. Remains of raw materials and materials may have consumer properties, but not use value, since the latter characterizes the finished product.
Thus, the concept of secondary material resources is not identical to the concept of waste and the main difference is the presence of consumer properties and the possibility of their use.
As new consumer properties of various types of waste are identified, they are included in the composition of secondary material resources. However, since there is always waste, the use of which is limited by the technical capabilities of production, the concept of secondary material resources cannot be synonymous with the concept of waste. One should completely agree with the authors of the work, who believe that the applied nature of secondary material resources limits the range of waste included in it only to those that, at this stage of the development of science and technology, can be used in the national economy. In other words, the main criterion that distinguishes secondary material resources from waste is the scientific and technical possibility of using the latter at a given time. Consequently, by secondary material resources it is necessary to understand only that part of the waste of raw materials and materials generated as a result of the irrational use of natural raw materials, which can be reused at this stage of the development of science and technology.
The object of our research is waste generated in the subsoil use system, and, taking into account the above, it would be fair to call part of the mining waste secondary mineral resources by analogy with the general concepts of waste and secondary material resources.
Recycled raw materials. In scientific and regulatory literature, the term secondary raw materials is used, which implies the possibility of its use. Thus, in a number of works, various materials and products are considered as secondary raw materials, which after initial full use can be reused as raw materials. This means that the term secondary raw materials often duplicates the concepts of secondary material resources and waste. As the analysis shows, this term is used mainly in relation to consumer waste and, thus, is synonymous with the concept of secondary material resources in relation to this part of the waste.
Natural material resources
An entrepreneur, as already mentioned, based on his property, establishes the production of goods or services. For any production under any economic formation, resources are needed - this is a set of natural, material, financial, social and spiritual forces that can be used in the production process to create goods and services. Therefore, it is very important to understand the very structure of production, the nature of those resources and forces without which it cannot exist, before talking about how the owner conducts his enterprise, his production.All resources are divided into natural, material, labor and financial.
Natural, material and labor resources are resources without which no production can exist, which is why they are called basic. Financial resources that arise in market conditions are called derivatives. What then do “factors of production” mean? How are they different from “production resources”?
Giving a characterization of production resources, we note that this is everything that can be involved in the production process, and production factors denote the resources actually involved in the production process. Consequently, “resources of production” is a broader concept than “factors of production.” Unlike resources, factors become such only in the production process, interacting with each other. Therefore, production is always an interaction of factors. There are three main factors of production: land, labor, capital.
Land in the sphere of production has a threefold meaning:
A) land as a source of natural resources used in the production process;
b) land as an object of management (in the agricultural, mining, fishing industries, etc.) - acts as both a subject of labor and a means of labor;
c) land as an object of ownership (lease).
Work. The working population is that part of society that is directly involved in the production process. Workers sell their ability to work. This factor - the labor factor - also includes entrepreneurship as an activity that requires the ability to organize production, the ability to navigate market conditions and fearlessness of risk. An entrepreneur also works.
Capital combines the material and labor resources of production: buildings, machines, raw materials, fuel, etc., as well as wages to workers.
In economics, there has been a debate for centuries about the role of each factor in creating the value of a product. And although the discussion continues, in practice, economists have come to the conclusion that each factor of production brings income to its owner: land - rent, capital - interest, labor - wages.
The profitability of all factors means that all their owners act as independent and equal partners. All three categories: resources, factors and income are interconnected. Rent is the result of the leasing of land; land becomes a factor of production as a result of the use of natural resources. The demand for these resources comes from producers of goods and services, and the owners of production resources become sellers.
The system of interaction of three factors: labor, land and capital - forms the production process.
But only an entrepreneur can organize profitable production, since he is interested in investing his capital only in a business that brings profit.
Objectives of material resources
Material costs make up a significant share of all costs for the production of products, works, and services. Therefore, the enterprise’s production program can only be fulfilled if it is provided with the necessary material and energy resources in a timely and complete manner.Satisfying the enterprise's needs for material resources is carried out in two ways - extensive and intensive. The first way involves increasing the production of material resources and is associated with additional costs. The second way to meet the enterprise's needs for materials, raw materials, fuel, energy and other resources involves a more economical and rational use of existing reserves in the production process. Saving raw materials and supplies in the consumption process is equivalent to increasing their production.
The most important tool for finding intra-production savings reserves and rational use of material resources is economic analysis, the main goals of which are:
A) assessment of the reality of material and technical supply plans, the degree of their implementation and the impact on the volume of production, its cost and other indicators;
b) assessment of the level of efficiency in the use of material resources;
c) identifying internal production reserves for saving material resources and developing specific measures for their use.
Achieving goals is ensured by solving such tasks as:
Determining the level of provision of the enterprise (association) with the necessary material resources;
identification of excess or scarce types of material assets;
establishing the degree of rhythm of deliveries, as well as their volume, completeness, quality, grade;
clarification of the timeliness of concluding business contracts for the supply of inventory items;
calculation of transportation and procurement costs;
studying indicators of the rational use of material resources in production;
identification of losses due to forced replacement of materials, as well as downtime of equipment and workers due to the lack of necessary materials;
assessment of the impact of the organization of logistics and use of material resources on the volume of output and cost of production, etc.
Rational use of materials is one of the most important factors in increasing production and reducing production costs, and, consequently, increasing profits and profitability levels.
Accounting for material resources in accounting
The methodological basis for the formation in accounting of information about inventories held in an organization by right of ownership, economic management, and operational management are established by the accounting regulations “Accounting for inventories” (PBU 5/01), approved by the Ministry of Finance of the Russian Federation No. 44n, as well as methodological guidelines for accounting of inventories, approved by order of the Ministry of Finance of the Russian Federation. Based on the norms of PBU 5/01, inventories are understood as assets used as raw materials in the production of products intended for sale (performance of work, provision of services), intended for sale, used for the management needs of the organization. The composition of inventories includes: materials, finished products, goods.Materials are one of the most important elements of the production cycle of any organization; they are objects of labor that are used to manufacture products, perform work, and provide services. Their peculiarity is that, participating in the production process, materials are completely consumed in each cycle and completely transfer their value to newly created products (works, services).
Depending on the role that industrial inventories play in the process of production, performance of work and provision of services, they are divided into the following groups:
Raw materials and basic materials,
- auxiliary materials,
- purchased semi-finished products,
- returnable materials (waste),
- fuel,
- containers and packaging materials,
- spare parts.
Raw materials and base materials are the items from which a product is made. Raw materials include products from the mining industry, and materials include products from the manufacturing industry.
Auxiliary materials are those that are used to influence raw materials and materials, to impart certain consumer properties to products, or to maintain and care for tools.
Purchased semi-finished products are raw materials that have undergone certain stages of processing, but are not yet finished products, which are purchased from other enterprises and organizations. Their role in the production process is identical to that of raw materials and basic materials.
Returnable materials (waste) from production are the remains of raw materials and materials formed during their processing into finished products and which have lost, in whole or in part, the consumer properties of the original raw materials and materials. Fuel is divided into technological (for technological purposes), motor (fuel) and economic (for heating).
Containers and packaging materials are items used for packaging, transportation, and storage of various materials and products.
Spare parts are used to replace worn-out parts of machines and mechanisms. The classification of materials is convenient to use for constructing synthetic and analytical accounting, drawing up statistical reports, information on the receipt and consumption of materials in the production and economic activities of an organization, and for determining balances.
Finished products are a part of inventories intended for sale, which is the end result of the production process, completed by processing (assembly), the technical and quality characteristics of which comply with the terms of the contract or the requirements of documents in cases established by law.
Goods are part of inventories that are purchased and received from other legal entities and individuals and are intended for sale or resale without additional processing.
The main requirements for accounting of inventories are:
Continuous, continuous and complete reflection of movement (arrival, consumption, movement) and inventory availability,
- as a general rule, all operations involving the movement (receipt, movement, consumption) of inventories must be documented in primary accounting documents,
- quantity accounting and inventory valuation,
- efficiency (timeliness) of inventory accounting,
- reliability,
- compliance of synthetic accounting with analytical accounting data at the beginning of each month (by turnover and balances),
- compliance of warehouse accounting data and operational accounting of inventory movements in the organization’s divisions with accounting data.
In accordance with paragraph 8 of the guidelines for accounting of inventories, the use of software products for inventory accounting by organizations should ensure the receipt of the necessary information on paper, including indicators contained in accounting registers, internal reporting of the organization and other documents.
Material resources, being objects of labor, provide the production process of an enterprise in which they are used once. Their cost is completely transferred to the newly created product.
Material resources represent part of the working capital of the enterprise, i.e. those means of production that are completely consumed in each production cycle, transfer their entire value to the finished product and change or lose their consumer properties during the production process.
The largest share of the enterprise's material resources consists of basic materials. These include objects of labor that go into the production of products and form its main content.
Auxiliary materials include materials consumed in the process of servicing production or added to basic materials in order to change their appearance and some other properties.
The economic use of material resources has a decisive influence on reducing production costs, production costs, and, consequently, increasing the profitability and profitability of the enterprise. Bringing material reserves to a really necessary and sufficient level helps to free up working capital, involve additional material resources in production, and thereby create conditions for the release of additional quantities of products.
To ensure savings and rational use of material resources, supply department employees identify opportunities for purchasing economical types of raw materials and organize their delivery, storage and preparation for production with minimal costs and losses.
The main tasks of accounting in this area:
Control over the safety of material assets in places of their storage and at all stages of processing;
- correct and timely documentation of all operations on the movement of material resources; identification and reflection of costs associated with their procurement; calculation of the actual cost of consumed materials and their balances at storage locations;
- systematic control over the identification of excess and unused materials and their implementation;
- timely settlements with suppliers of materials, control over materials in transit, uninvoiced deliveries.
Material resources- a set of objects of labor intended for use in the production process: raw materials, materials, fuel, energy, semi-finished products, parts, etc. Material resources are part of the current assets of the enterprise, i.e. those means of production that are completely consumed in each production cycle, transfer their entire value to the finished product and change or lose their consumer properties during the production process.
Material resources are generally classified into three types Lectures on MRM: material resource purchase supplier
- -industrial reserves (raw materials, materials, purchased semi-finished products and components, parts, fuel, containers, waste, spare parts, etc.);
- -unfinished production;
- -finished products.
For each production process, the following types of material resources can be distinguished:
- 1. raw materials - as a result of processing, they form a significant part (by quantity, cost) of the final product. Raw materials include primary materials that have not undergone processing or have undergone it to an insignificant extent.
- (for example: crop products, livestock products, ore mining, etc.)
- 2. auxiliary materials occupy a small part in terms of quantity and cost in the composition of the final product
- (for example: sewing threads, mounting bolts, etc.)
- 3. production materials are not part of the final product, but are necessary for the normal course of the production process
- (for example: lubricants, cleaning agents and detergents, etc.)
- 4. components - products that do not require processing or require it to a small extent. The following operations are carried out with them: re-sorting, changing sizes, batches, labeling, etc.
Raw materials, semi-finished products, and auxiliary materials belong to the general category of raw materials and supplies, as they are processed during the manufacturing of the final product.
A necessary condition for organizing the production of products is to provide it with material resources: raw materials, supplies, fuel, energy, semi-finished products, etc. An important condition for the uninterrupted operation of the enterprise is the complete provision of the need for material resources with sources of coverage. They can be external and internal. TO external sources include material resources received from suppliers in accordance with concluded contracts. Internal sources - this is the reduction of waste of raw materials, the use of secondary raw materials, our own production of materials and semi-finished products, saving materials as a result of the introduction of scientific and technological progress.
Satisfying the enterprise's needs for material resources can be achieved in two ways: extensive and intensive. The extensive path involves an increase in the extraction and production of material resources and is associated with additional costs. In addition, the increase in production volume under existing technological systems has led to the fact that the rate of depletion of natural resources and the level of environmental pollution have gone beyond acceptable limits. Therefore, the growth of the enterprise’s need for material resources should be achieved through their more economical use in the process of intensive production.
Fig.1
Finding intra-production reserves for saving material resources is the content of economic analysis, which assumes the following stages : Gadzhinsky A.M. Logistics: Textbook for higher education. establishments. - 6th ed., revised. and additional - M.: 2012. - 408 p.
- 1. Assessing the quality of logistics plans and analyzing their implementation;
- 2. Assessing the enterprise’s need for material resources;
- 3. Assessing the efficiency of use of material resources;
- 4. Factor analysis of the total material consumption of products;
- 5. Assessing the impact of the cost of material resources on the volume of production
Business entities use tools and objects of labor to produce products, perform work and provide services. Unlike non-current assets, these material resources are mainly used entirely during one cycle. Their cost is transferred entirely to goods (work or services).
4. Fuel (gas and coal, firewood and peat, oil and gasoline), the use of which serves to satisfy economic and production needs.
5. Packaging materials and containers necessary for packaging and storage, as well as transportation of goods.
6. Spare parts, the purpose of which is to repair equipment and machinery, as well as vehicles.
7. Materials that are outsourced for processing.
8. Household supplies and equipment.
9. Working clothes and special equipment located in the warehouse, as well as in operation.
For more rational control, accounting and use, material resources can be divided into groups taking into account technical characteristics and properties, brands and types, sizes and grades, etc. To carry out such classification, business entities develop lists of raw materials based on homogeneous characteristics. Each name of materials has its own nomenclature number, which is affixed to all documents that accompany its movement.
Management of material resources is carried out on the basis of an analysis of various indicators characterizing the effectiveness of the use of assets in production. Its main task is to increase the efficiency of incorporating raw materials into the production process, namely:
Carrying out a high-quality process of preparing materials for the technological cycle and replacing them with more effective analogues;
Integrated consumption of all available resources;
Introduction of low-waste and waste-free technological processes;
Use of waste as secondary raw materials;
Achieving higher quality of manufactured products.
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