* This work is not a scientific work, is not a final qualifying work and is the result of processing, structuring and formatting the collected information, intended to be used as a source of material for self-preparation of educational work.

Introduction

1. The importance of introducing new equipment and technology to improve production efficiency

2. The main directions of the introduction of new equipment and technology at the enterprise

3. Economic efficiency of engineering and technology measures

Conclusion

Bibliography

Introduction

Objective external global processes, such as population growth and its growing needs, the development of science and technology, general expanded reproduction and competition, force modern manufacturing enterprises to innovate in all areas of their activities.

Market development and market relations, reduction in production volumes, an increase in the number of insolvent enterprises and organizations have changed the mechanism for managing scientific and technological progress, influenced the pace and nature of research, development and design and survey work, the development and implementation of innovations (innovations) as the basis for economic growth , increasing the competitiveness of the organization and the economy as a whole.

It is quite obvious that one of the main conditions for the formation of a competitive strategic perspective of an industrial enterprise can be its innovative activity. Around the world, innovation today is not a whim, but a necessity for survival, competitiveness and continued prosperity. That is why the problem of introducing new equipment and technology at the enterprise is relevant and extremely significant today. The urgency of this problem determined the topic of our work. The purpose of our work is to analyze the economic efficiency of the introduction of new equipment and technology in the enterprise.

1. The importance of introducing new equipment and technology to improve production efficiency.

The introduction of innovations is increasingly seen as the only way to increase the competitiveness of manufactured goods, maintain high rates of development and profitability. Therefore, enterprises, overcoming economic difficulties, began to conduct developments in the field of product and technological innovations on their own. There are many definitions of innovation activity. Yes, according to the project federal law"On Innovation Activity" dated December 23, 1999, innovation activity is a process aimed at translating the results of scientific research and development or other scientific and technological achievements into a new or improved product sold on the market, into a new or improved technological process used in practical activities.

ON THE. Safronov gives the following concept of innovation: innovation is a system of measures for the use of scientific, scientific, technical and intellectual potential in order to obtain a new or improved product or service, a new way of their production to meet both individual demand and the needs of society for innovation as a whole .

Relevance of implementation technological developments due to two groups of changes in the environment of the enterprise, having a domestic and international nature. In other words, enterprises are under pressure from the external and internal markets. This pressure is expressed in changing consumer behavior; development of markets for goods and services and, as a result, increased competition; global development of new diverse technologies; globalization of supply and demand.

Innovation (innovation) is new way satisfaction of needs, giving an increase in the beneficial effect, as a result of the development and development of the production of new or improved products, technologies and processes.

It is customary to distinguish between the following types of innovation:

Technological innovation is the activity of an enterprise associated with the development and development of new technological processes.

Product innovation involves the development and implementation of new or improved products.

Process innovation involves the development and development of new or significantly improved production methods, including the use of a new, more modern production equipment, new methods of organizing the production process or their combination.

In foreign and Russian practice There are three basic forms of organization of the innovation process: administrative and economic, program-targeted and initiative. The administrative and economic form assumes the presence of a research and production center - a large or medium-sized corporation that unites Scientific research and development, production and marketing new products. The program-target form provides for the work of program participants in their organizations and the coordination of their activities from the program control center. The initiative form consists in financing activities and administrative assistance to inventors - singles, initiative groups, as well as small firms created to develop and master innovations.

The main forms of organization of innovative activity at present are:

Scientific centers and laboratories as part of corporate structures;

Temporary creative scientific teams or centers that are created to solve certain major and original scientific and technical problems;

State scientific centers;

Various forms of technology park structures: science parks, technology and research parks, innovation, technology innovation and business innovation centers, business incubators, technopolises.

A set of interrelated processes and stages of innovation creation represent the life cycle of innovation, which is defined as the period of time from the birth of an idea to the removal from production of an innovative product implemented on its basis. In its life cycle, an innovation goes through a number of stages, namely:

Origin, accompanied by the implementation of the required amount of research and development work, the development and creation of an experimental batch of innovation;

Growth (industrial development with simultaneous entry of the product to the market);

Maturity (stage of serial or mass production and increase in sales volume);

Market saturation (maximum production and maximum sales);

Decline (curtailment of production and withdrawal of the product from the market).

The composition and structure of the life cycles of new equipment and technology are closely related to the parameters of production development. For example, in the first stage life cycle new equipment and technology, labor productivity is low, the cost of production decreases slowly, the profit of the enterprise slowly increases, or economic profit is even negative. During the period of rapid growth in output, the cost price is noticeably reduced, and the initial costs are paid off. Frequent change of equipment and technology creates great difficulties and instability of production. During the period of transition to new equipment and the development of new technological processes, the efficiency indicators of all departments of the enterprise decrease. That is why innovations in the field of technological processes and tools should be accompanied by new forms of organization and management, operational and detailed calculation of economic efficiency.

ON THE. Safronov highlights the factors that determine the importance of innovation:

The need to adapt the enterprise to new business conditions;

Changes in tax, monetary and financial policies;

Improvement and dynamics of sales markets and consumer preferences, i.e. demand pressure;

Activation of competitors;

Market fluctuations;

Structural industry changes;

The emergence of new cheap resources, the expansion of the market for factors of production, i.e. supply pressure;

The desire to increase sales;

Expansion of market share, transition to new markets;

Improving the competitiveness of the company;

Economic security and financial stability of the enterprise;

Profit maximization in the long run.

This implies the need to highlight the conditions under which it is useful for enterprises to develop new products. These criteria are: the threat of obsolescence of existing products; the emergence of new customer needs; changing tastes and preferences of consumers; shortening the life cycle of goods; tougher competition. Among the internal factors under which the effectiveness of innovations increases, we can name:

The ability of management and staff to identify and evaluate economic, social and technological changes in the external environment;

Orientation of management to the long term and the presence of clear strategic goals;

Developed sales and marketing system capable of researching and evaluating market trends;

Implementation of a continuous search for new market offers; ability to analyze and implement new ideas.

2. The main directions of the introduction of new equipment and technology in the enterprise.

Development of new and modernization of manufactured products;

Introduction into production of new technologies, machines, equipment, tools and materials;

Use of new information technologies and new ways of production;

Improvement and application of new progressive methods, means and rules for organizing and managing production.

The tasks of the comprehensive improvement of technology and the organization of production are directly linked to the needs of the market. First of all, the products that the enterprise should master are determined, its potential consumers and competitors. These issues are solved by engineers, marketers and economists who develop an enterprise development strategy and its technical policy. Based on this policy, the direction is determined technical development production and market sector in which the company is going to gain a foothold.

The innovative activity of the enterprise for the development, implementation, development of innovations includes:

Carrying out research and design work to develop the idea of innovation, conduct laboratory research, manufacture laboratory samples of new products, types of new equipment, new designs and products;

Selection of the necessary types of raw materials and materials for the manufacture of new types of products;

Development of a technological process for the manufacture of new products;

Designing, manufacturing, testing and development of samples of new equipment necessary for the manufacture of products;

Development and implementation of new organizational and management decisions aimed at the implementation of innovations;

Research, development or acquisition of the necessary information resources and information support innovation;

Training, education, retraining and special recruitment methods;

Carrying out work or acquiring the necessary documentation for licensing, patenting, acquiring know-how;

Organization and conduct of marketing research to promote innovation, etc.

The totality of managerial, technological and economic methods that ensure the development, creation and implementation of innovations, is the innovation policy of the enterprise. The purpose of such a policy is to provide the company with significant advantages over competing firms and, ultimately, increase the profitability of production and sales.

For the implementation of innovative activities, it is necessary to have the innovative potential of an enterprise, which is characterized as a combination of various resources, including:

Intellectual (technological documentation, patents, licenses, business plans for the development of innovations, an innovative program of the enterprise);

Material (experimental and instrumental base, technological equipment, area resource);

Financial (own, loan, investment, federal, grant);

Personnel (leader-innovator; personnel interested in innovations; partnership and personal connections employees with research institutes and universities; experience in innovation procedures; project management experience)

Infrastructure (own divisions, chief technologist department, new product marketing department, patent law department, information department, competitive intelligence department);

Other resources necessary for the implementation of innovative activities.

The choice of one strategy or another depends on the state of the innovative potential, which in this case can be defined as a measure of readiness to fulfill the set goals in the field innovative development enterprises. Practice shows that not all enterprises need to master new technologies, despite the constant increase in the importance of innovation. Some types and forms economic activity, say small pharmaceutical companies, are unable to independently develop new medications. And for enterprises that are in complete decline or at the stage of bankruptcy, it simply does not make sense to modernize production.

Innovations in the field material production closely related to investment. The development and production of new products, the use of new equipment and technology become real only if they can be financed. Financial resources, intended for investment, are conditionally divided at enterprises in the following areas:

Development and release of new products (in this case, progressive changes are almost always made in the technology and organization of production, which ensures the comprehensive and rapid introduction of advanced scientific achievements into production);

Technical re-equipment (update form production apparatus when the old production equipment and technology are permanently replaced with a new one, with higher technical and economic indicators);

Expansion of production (involves the construction of new additional workshops and other divisions of the main production, as well as new auxiliary and service workshops and sites);

Reconstruction (activities related both to the replacement of morally obsolete and physically worn-out machines and equipment, and to the improvement and restructuring of buildings and structures);

New construction (it is advisable only to accelerate the development of the most promising and developing products and industries, as well as to master fundamentally new equipment and technology that does not fit into traditional production structures).

When introducing new products or new technology businesses are at high risk. The level of risk varies greatly and is directly dependent on the degree of novelty of the product or technology. It is no secret that the higher the novelty, the higher the uncertainty of how the product will be perceived by the market. There are various approaches to classifying and identifying diverse uncertainties that affect the efficiency of the innovation process, including: scientific and technical, marketing, financial, legal, environmental and other risks. The main failures with the introduction of new products to the market are considered to be:

Insufficient analysis of external factors of the environment for the functioning of the enterprise, prospects for the development of the market and the behavior of competitors;

Insufficient analysis of internal innovation, production, financial and other opportunities;

Ineffective marketing and insufficient (or unprofessional) support for a new product when it is introduced to the market.

The need for an integrated approach to the creation and implementation of new equipment, technology and production organization introduces significant amendments to the conceptual apparatus and production management system. When using new engineering solutions, production is forced to rely on scientific developments in the field of economics, sociology, mathematics, biology and other sciences. Thus, the concept of "introduction of new technology" expanded and included integral part into the concept of "scientific and technological progress", which characterizes the development of science and technology and their practical application to solve the set socio-economic and political tasks.

3. Economic efficiency of engineering and technology measures.

The quality of the technological process is realized in its ability to create innovation. It is evaluated both from the standpoint of technical and technological characteristics, and the system of economic indicators.

In order for the introduction of new equipment and technology to be effective, their qualities such as adaptability, flexibility, the ability to "integrate" into old production, synergy opportunities, a clear strategy, the availability of patents and technology licenses, highly qualified personnel, adequate organizational and managerial structures. All these concepts cannot be reduced to any single indicator, therefore the quality of technology is determined directly by the market, and the criterion for the whole variety of properties is economic efficiency.

When designing, developing and implementing new equipment and technology, the procedure for determining the economic efficiency of these measures consists of four stages. The first stage is the definition necessary costs for the implementation of innovative activities; the second is the identification of possible sources of funding; the third is an assessment of the economic effect from the introduction of new equipment and technology; the fourth is an assessment of the comparative effectiveness of innovation by comparing economic indicators. Thus, economic efficiency is characterized by the ratio of the economic effect obtained during the year and the costs of implementing this measure.

Widely used technical-economic and functional-cost methods of analysis make it possible to establish the relationship between the technical and economic indicators of processes and to find an algorithm for the optimal functioning of production systems. It is impossible to solve the problem of quality and economic efficiency of new equipment and technology separately. It is most expedient to apply a generalized technical and economic model, which reveals the impact of technical level indicators on generalizing technical and economic economic indicators: cost, productivity, reduced costs, etc. To do this, at the very beginning of the design of the innovation, it is necessary to choose an alternative option: 1) the optimal properties of the innovation with maximum economic efficiency, or 2) the maximum perfect level innovations with satisfactory economic efficiency.

The effectiveness of any innovative project is evaluated on the basis of the "Methodological recommendations for evaluating the effectiveness of innovative projects and their selection for financing", approved by the State Construction Committee, the Ministry of Economy, the Ministry of Finance and the State Committee of the Russian Federation on March 31, 1994. The following main indicators of the effectiveness of an innovative project have been established:

Financial (commercial) efficiency, taking into account the financial implications for the budgets of all levels;

Budget efficiency, taking into account the financial implications of the project implementation for its direct participants;

National economic efficiency, taking into account costs and results that go beyond the direct financial interests of the project participants and allow for monetary expression. For large-scale (significantly affecting the interests of the region or country) projects, it is recommended to evaluate the economic efficiency.

The effectiveness of the introduction of new equipment and technology at the enterprise is determined by assessing the conditions for the success of the innovative activity of the enterprise in comparison with past experience and previously established trends. Analysis of the effectiveness of new equipment and technology requires the study of not only novelty and priority, but also such important properties as the ability to adapt to existing conditions, the ability to readjust the production apparatus. Of particular note is such a property of technology, technology and organization as flexibility.

An increase in the technical and organizational level of production is ultimately manifested in the level of use of the main elements of the production process: labor, means of labor and objects of labor. That is why such economic indicators as labor productivity, capital productivity, material intensity, turnover working capital, reflecting the intensity of the use of production resources, are indicators of the economic efficiency of increasing the level of applied new equipment and technology.

Among the indicators of increasing the economic efficiency of measures for technical and organizational development, the following can be distinguished:

Increment of labor productivity, relative deviation of the number of employees and wage fund;

Increment of material output (reduction of material consumption), relative deviation in costs material resources;

Increase in capital productivity (decrease in capital intensity) of fixed assets, relative deviation of fixed assets;

Increment in the speed of turnover of working capital, relative deviation (release or binding) of working capital;

Increase in the volume of output due to the intensification of the use of labor, material and financial resources;

Increase in profit or production cost;

Increment of indicators financial condition and solvency of the enterprise.

The proposed system of indicators of the economic efficiency of new technology is the same for all branches of material production.

Conclusion

It is quite obvious that in the current conditions of the formation of market relations, revolutionary qualitative changes are necessary, a transition to fundamentally new technologies, to the technology of subsequent generations.

In the conditions of modern competition, the reduction of the life cycle of goods and services, the development of new diverse technologies, one of the main conditions for the formation of a competitive strategic perspective of an industrial enterprise is increasingly becoming its innovative activity.

Enterprises that form strategic behavior based on an innovative approach, main goal of the strategic plan put the development of new technologies, the release of new goods and services, have the opportunity to win leadership positions in the market, maintain high rates of development, reduce costs, achieve high profit margins.

An analysis of the strategic behavior of an innovative product on the market shows that industrial enterprises need to constantly monitor the development of science and technology in order to introduce the latest achievements in these areas into the production process and timely abandon the used obsolete products and their production technology. Sources of information about the environment can serve as industry conferences, specialized newspapers and magazines, the network scientific information, professional meetings, business reports, personal experience and other channels.

Bibliography

1. Volkov. O.I., Sklyarenko V.K. Enterprise Economics: Course of lectures - M .: INFRA - M, 2005 - 280

2. Draft Federal Law of the Russian Federation<Об инновационной деятельности и государственной инновационной политике в Russian Federation>//Innovations. - 1998. - No. 2-3.

3. Sklyarenko V.K., Prudnikov V.M. Enterprise Economics: Textbook. - M.: INFRA - M, 2005 - 528

4. Economics of organizations (enterprises): Textbook for universities / Ed. prof. V.Ya. Gorfinkel, prof. V.A. Shvandara - M.: UNITY-DANA, 2004. - 608 p.

5. Economics of the enterprise (company): Textbook / Ed. prof. O.I. Volkova and Assoc. O.V. Devyatkina - M.: INFRA - M, 2003. - 601 p.

Ministry of Education and Science of the Russian Federation

Federal Agency for Education GOU VPO

All-Russian Correspondence Institute of Finance and Economics

Test

ON THE ECONOMY OF ORGANIZATIONS

Economic efficiency of the introduction of new equipment and technology at the enterprise

Teacher:.

Student:

Introduction…………………………………………………………………………..3

1. The importance of introducing new equipment and technology to improve

production efficiency………………………………………………………4

2. The main directions for the introduction of new equipment and technology in

enterprise………………………………………………………………………….9

3. Economic efficiency of measures for engineering and technology ... .13

Conclusion………………………………………………………………………….17

References…………………………………………………………………18

Introduction

1. The importance of introducing new equipment and technology to improve production efficiency.

The introduction of innovations is increasingly seen as the only way to increase the competitiveness of manufactured goods, maintain high rates of development and profitability. Therefore, enterprises, overcoming economic difficulties, began to conduct developments in the field of product and technological innovations on their own. There are many definitions of innovation activity. So, With According to the Draft Federal Law "On Innovation Activity" dated December 23, 1999, innovation activity is a process aimed at translating the results of scientific research and development or other scientific and technological achievements into a new or improved product sold on the market, into a new or improved technological process used in practical activities.

ON THE. Safronov gives the following concept of innovation activity: innovation activity is a system of measures for the use of scientific, scientific, technical and intellectual potential in order to obtain a new or improved product or service, a new method of their production to meet both individual demand and the needs of society for innovation as a whole.

The relevance of the implementation of technological developments is due to two groups of changes in the environment of the functioning of the enterprise, which have a domestic and international nature. In other words, enterprises are under pressure from the external and internal markets. This pressure is expressed in changing consumer behavior; development of markets for goods and services and, as a result, increased competition; global development of new diverse technologies; globalization of supply and demand.

Innovation(innovation) is a new way to meet needs, giving an increase in useful effect, as a result of the development and development of the production of new or improved products, technologies and processes.

It is customary to distinguish between the following types of innovation:

Technological innovation- this is the activity of the enterprise associated with the development and development of new technological processes.

Product innovation includes the development and implementation of new or improved products.

Process innovation involves the development and development of new or significantly improved production methods, including the use of new, more modern production equipment, new methods of organizing the production process, or a combination of them.

In foreign and Russian practice, there are three basic forms of organization of the innovation process: administrative and economic, program-targeted and initiative. Administrative and economic form implies the presence of a research and production center - a large or medium-sized corporation that combines research and development, production and marketing of new products. Program-target form provides for the work of program participants in their organizations and the coordination of their activities from the program control center. Initiative Form consists in financing activities and administrative assistance to inventors - singles, initiative groups, as well as small firms created to develop and master innovations.

The main forms of organization of innovative activity at present are:

Scientific centers and laboratories as part of corporate structures;

Temporary creative scientific teams or centers that are created to solve certain major and original scientific and technical problems;

State scientific centers;

Various forms of technology park structures: science parks, technology and research parks, innovation, technology innovation and business innovation centers, business incubators, technopolises.

the origin, accompanied by the implementation of the required amount of research and development work, the development and creation of an experimental batch of innovation;

growth (industrial development with the simultaneous entry of the product to the market);

maturity (stage of serial or mass production and increase in sales volume);

market saturation (maximum production and maximum sales);

decline (curtailment of production and withdrawal of the product from the market).

The composition and structure of the life cycles of new equipment and technology are closely related to the parameters of production development. So, for example, at the first stage of the life cycle of new equipment and technology, labor productivity is low, the cost of production decreases slowly, the profit of the enterprise slowly increases, or economic profit is even negative. During the period of rapid growth in output, the cost price is noticeably reduced, and the initial costs are paid off. Frequent change of equipment and technology creates great difficulties and instability of production. During the period of transition to new equipment and the development of new technological processes, the efficiency indicators of all departments of the enterprise decrease. That is why innovations in the field of technological processes and tools should be accompanied by new forms of organization and management, operational and detailed calculation of economic efficiency.

ON THE. Safronov highlights the factors that determine the importance of innovation:

the need to adapt the enterprise to new business conditions;

changes in tax, monetary and financial policies;

improvement and dynamics of sales markets and consumer preferences, i.e. demand pressure;

activation of competitors;

market fluctuations;

structural industry changes;

the emergence of new cheap resources, the expansion of the market for factors of production, i.e. supply pressure;

the desire to increase sales;

expansion of market share, transition to new markets;

improving the competitiveness of the company;

economic security and financial stability of the enterprise;

profit maximization in the long run.

the ability of management and staff to identify and evaluate economic, social and technological changes in the external environment;

leadership orientation to the long term and the presence of clear strategic goals;

a developed sales and marketing system capable of researching and evaluating market trends;

continuous search for new market offers; ability to analyze and implement new ideas.

1.1. Tasks and information base for evaluating the effectiveness of the use of new technology at the enterprise
1.2. The concept of evaluating the effectiveness of the use of new technology in the enterprise
1.3. Problems of a comprehensive assessment of the effectiveness of new technology
2. The current state of the enterprise
2.1 Organizational and economic characteristics of the enterprise
2.2 Composition and structure of fixed assets of the enterprise
2.3 Profit indicators of the enterprise
3. Ways to improve the efficiency of the enterprise through the introduction of new technology
3.1 Recommendations for improving the efficiency of the use of new technology in the enterprise
3.2 Calculation of economic efficiency when introducing new technology
Conclusion
Bibliography
Attachment 1
Annex 2

Introduction

The economic process that is currently taking place in Russia, the development of the market and market relations, the reduction in production volumes, the growth in the number of insolvent enterprises and organizations have changed the mechanism for managing scientific and technological progress, influenced the pace and nature of research, development and design survey work, for the development and implementation of innovations (innovations), as the basis for economic growth, increasing the competitiveness of the organization and the economy as a whole.
The problem of introducing progressive technological processes and new technology in our country in connection with the ongoing economic crisis is of particular importance.
The significant relevance of the topic, as well as the lack of elaboration, predetermined the purpose and objectives of this study.
The purpose of this course work is to consider the introduction of advanced technological processes and new technology and evaluate the effectiveness of their use.
The purpose of the study is specified in its tasks:
consider the main technical and economic indicators of Chelyabinsk Hardware Plant OJSC;
- consider theoretical basis introduction of progressive technological processes and new technology;
- analyze the introduction of progressive technological processes and new technology at the enterprise under study;
- to consider directions for improving the introduction of progressive technological processes and new technology at the enterprise under study;
- evaluate the effectiveness of the introduction of progressive technological processes and new technology.
The purpose and objectives of the study determined its structure, including an introduction, three chapters, a conclusion, a list of references, applications.
The subject of the research is the introduction of progressive technological processes and new technology.
The object of this study is the introduction of progressive technological processes and new equipment at the Chelyabinsk Hardware Plant OJSC.
As the main research methods in the work, a special economic literature, periodical materials.

1. Theoretical issues of evaluating the effectiveness of the use of new technology in the enterprise

1.1. Tasks and information base for evaluating the effectiveness of the use of new technology at the enterprise

In conditions of fierce competition, no enterprise can exist for a long time without making noticeable improvements in its work. As a result of the introduction of new equipment and technology into the activities of the enterprise, the quality increases and the characteristics of products progress, as well as the means, methods and organization of production are improved. The introduction of innovations is carried out, as a rule, in the following areas:
development of new and modernization of manufactured products;
introduction of new technologies, machines, equipment, tools and materials into production;
use of new information technologies and new ways of production;
improvement and application of new progressive methods, means and rules for organizing and managing production.
The tasks of the comprehensive improvement of technology and the organization of production are directly linked to the needs of the market. First of all, the products that the enterprise should develop, its potential consumers and competitors are determined. These issues are solved by engineers, marketers and economists who develop an enterprise development strategy and its technical policy. Based on this policy, the direction of the technical development of production and the market sector in which the enterprise is going to gain a foothold are determined.
Economic evaluation of the effectiveness of the introduction of new equipment and production technologies in theoretical aspect does not differ from the general methodology business case investment. The specificity of this assessment in some cases is due to the fact that the investment costs for such projects do not require significant investments, the period of implementation of the investment project is not long (1–2 years), and the assessment of the feasibility of introducing new developments is reduced to comparing the basic (current) equipment or technology and the new .
Nevertheless, the use of modern achievements in the field of new equipment and production technologies is important for the development of the national economy and its individual sectors. Sometimes the creation and implementation of new technology is associated with significant material and capital costs, so the feasibility of developing and mastering its types, as well as their use in a particular production environment, always requires a feasibility study.
A feasibility study for the creation and implementation of new equipment and new technological processes in each manufacturing enterprise has its own characteristics, which are based on the industry specifics of production.
At the same time, there are methodological provisions common to all sectors of the economy for economic evaluation and justification of the effectiveness of the introduction of new equipment and technologies. New equipment and technologies introduced into production include the following.
1. Structurally new means of labor that have no analogues. Creation and development of their mass production requires significant capital investments and time (5–8 years). On the railway transport as an industry that uses modern technical achievements, investment projects aimed at creating new design developments that require the organization of mass production are quite rare.
2. New types of equipment for a particular enterprise that meet modern scientific and technical requirements, which are used in other sectors of the domestic economy or abroad and require adaptation to a specific production.
3. Upgraded technology that meets modern scientific and technical requirements. These types of equipment can be created on the basis of existing samples. Their introduction does not require significant capital investments and a long time for development in production. This direction of introduction of new technology is the most common in enterprises. So, for example, in railway transport this concerns the modernization of rolling stock, all types of infrastructure facilities of the transport network.
4. New or improved technological processes. These are the processes of repair and maintenance of equipment, mechanisms and devices of production, switching means of communication and information transfer, organization of the transportation process and other transport production facilities.
5. Fundamentally new or qualitatively improved material resources or objects of labor.
The feasibility of introducing new technology is assessed by the payback period of the necessary capital investments or the annual reduced economic effect obtained by using new technology or modern technologies.
The normative coefficient of efficiency of new technology is set according to the level of the optimal payback period for the investor for its implementation. In world practice, it is accepted that the payback period should be no more than 5 years, for electronic equipment or computer science this period is reduced to 3-4 years. In the domestic economy, for equipment that has a high cost and long service life, which is typical, first of all, for the electric power industry, the standard coefficient of economic efficiency of new equipment is set at a level not exceeding 7–8 years. Here we are talking about the modernization and introduction of new modern equipment at power stations, step-down substations and power lines.
Proceeding from the foregoing, the normative efficiency coefficient for the introduction of new technology in the calculations can be taken within the range of 0.15–0.33.
If the introduction of new equipment provides not only a reduction in current costs during its operation compared to the basic equipment, but also an additional result in the form of an increase in income or profit of the enterprise, then this factor must also be taken into account in the calculation.
The payback period of new technology can be determined by simple methods of its calculation and, if the introduction of new technology is carried out in stages and requires significant capital investments, by integral methods for assessing the feasibility of its implementation.
The best option will be the one in which the payback period is minimal.
The main goal of evaluating the effectiveness of the use of new technology is to substantiate its commercial (entrepreneurial) viability. The latter involves the fulfillment of two fundamental requirements:
full recovery (recoupment) of invested funds.
profit, the amount of which justifies the rejection of any other way of using resources (capital) and compensates for the risk arising from the uncertainty of the final result.
When performing investment analysis, the task of evaluating the effectiveness of the use of new technology is the main one that determines the fate of the project as a whole.
The economic evaluation of the effectiveness of the use of new technology is aimed at determining the potential of the considered technology to provide the required or expected level of profitability.
The financial assessment is aimed at choosing a scheme for financing the costs of new equipment and thus characterizes the possibilities for realizing the existing economic potential. The assessment should follow an economic approach and consider only those benefits and losses that can be measured in monetary terms.
In the process of developing a project for the use of new technology, an assessment is made of its social and economic consequences, as well as the costs associated with social activities and protection. environment, creation or preservation of jobs, improvement of working conditions, etc.
Obviously, when we are dealing with the evaluation of new technology for an existing organization, it is necessary to find out how the fact of the presence of ongoing activity affects the results of the analysis of the effectiveness of new technology, and this, in turn, depends on the goals of the analysis and on a number of factors, of which the most significant can be identified.
When developing performance indicators for the introduction of new technology, one should proceed from that ultimate goal, for which the implementation is carried out. To determine the effectiveness of individual scientific and technical activities, the following system of generalizing indicators should be used.
1. Generalizing indicators of economic efficiency of specific scientific and technical measures, providing a connection with generalizing indicators of production efficiency:
- the rate of increase in efficiency from the introduction of new technology or efficiency from the introduction of new technology or cost reduction
- increase in the output of marketable, clean products due to the effective introduction of new technology
- savings in labor costs as a result of the introduction of new technology or savings from cost reduction
- profit growth by reducing the production costs of products from the introduction of new technology
2. Indicators of increasing the efficiency of labor use from the introduction of new technology:
- the rate of increase in labor productivity from the introduction of new technology
- saving the number of employees from the use of new equipment
- increase in net, marketable products and profits due to the introduction of new technology
- savings in payroll from the use of new technology
3. Indicators of improving the efficiency of fixed assets used in the innovation:
- cost savings on depreciation of the introduction of new technology
- increase in profits and marketable products due to savings in depreciation costs as a result of the introduction of new technology
4. Indicators of increasing the efficiency of the use of material resources from the introduction of new technology
- increasing material efficiency in the production of specific types of products through the introduction of new technology
- reduction of material costs from the introduction of new technology
- increase in net, marketable products and profits due to an increase in material efficiency and a decrease in material costs from the introduction of new technology.
The proposed system of indicators quite fully characterizes the effectiveness of the introduction of new technology in the production of specific types of products (works, services). It allows you to coordinate the plan for new technology with indicators for assessing the economic efficiency of production, and to monitor the effectiveness of the use of capital investments for the introduction of new technology.
In the process of developing plans and conducting analyzes of their implementation, it is important to determine what impact the introduction of new technology had on the economic efficiency of production as a whole. For this, generalizing indicators of the consolidated economic efficiency of the introduction of new technology are used:
- the rate of increase in production efficiency in the whole enterprise from the introduction of new technology
- increase in the output of marketable products in the whole enterprise from the introduction of new technology
- savings in labor costs in the whole enterprise from the introduction of new technology
- the effectiveness of capital investments in the whole enterprise from the introduction of new technology
- profitability of capital investments in the whole enterprise from the introduction of new technology
- increase in profits in general for the enterprise from the introduction of new technology
- efficiency of production of new types of products in the whole enterprise
- indicators of increasing the efficiency of the use of labor in the whole enterprise from the introduction of new technology
- indicators of increasing the efficiency of the use of capital investments in the enterprise from the introduction of new technology
- indicators of increasing the efficiency of the use of material resources in the enterprise from the introduction of new technology and others.
Savings in labor costs over the time of using new technology is calculated on the basis of data on the price per unit, on the volume of production of specific types of products, on labor costs for the production of products before and after the introduction of new technology.
The main generalizing indicator of the effectiveness of scientific and technical measures - the rate of increase in the efficiency of production of specific types of products from the introduction of new technology - reflects the outpacing of the growth rate of output of this product over the growth rate of costs for its production or the rate of reduction of labor per unit of output.
A general assessment of the implementation of the plan for the effectiveness of the introduction of new technology is carried out on the basis of summary data that reflect the effect of the introduction. This makes it possible to get an idea of the degree of fulfillment of the task in terms of the effectiveness of the introduction of new technology and to study the trends in its development and dynamics.
The results of a general assessment of the effectiveness of the introduction of new technology are used to determine the extent of its impact on economic indicators that characterize the efficiency of economic activity. Such an assessment should be carried out for all groups of indicators: for a group of generalizing indicators of the effectiveness of the introduction of new technology for the use labor resources, capital investments of fixed production assets, depreciation and material costs.
Evaluation of the implementation of the plan for the effectiveness of the introduction of new technology allows enterprises to most accurately plan their future activities, both in the field of innovation, and make the most optimal management decisions.
The fulfillment and overfulfillment of the main results of economic activity and the increase in production efficiency depend, first of all, on the completeness of the implementation of the plan for the introduction of new equipment, which includes the technical re-equipment of the enterprise, which ensures an increase in the technical and economic level of production and products. Therefore, the task of analyzing the implementation of the plan for the effectiveness of the introduction of new technology is to establish the reasons that influenced the deviation of the actual performance indicators from the plan. The results of such an analysis are used in the future to develop management decisions aimed at eliminating the shortcomings identified during the analysis, as well as to evaluate the work of functional services and departments involved in the implementation of scientific and technical measures.
The non-fulfillment of the profit plan is explained by the action of two factors: the failure to fulfill the plan to reduce costs and the failure to fulfill the plan to increase the output of marketable products. If the plan is not fulfilled, the enterprise should think about the further use of these types of new equipment. Non-fulfillment of plans raises the question of the effectiveness and expediency of introducing new technology.
The introduction of new technology and the analysis of the effectiveness of its implementation are very important for the financial and economic activities of the enterprise. The introduction of new technology allows to reduce the cost of production, which means an increase in the profit of the enterprise, as well as an analysis of the introduction of new technology allows the management of the enterprise to make the most optimal and accurate management decisions.

1.2. The concept of evaluating the effectiveness of the use of new technology in the enterprise

Effectiveness from the Latin word "effectus" - performance, action. Initially, the concept of efficiency was attributed to engineering and technology. At the same time, efficiency was understood as a measure of the work performed in relation to the energy expended or the ratio between the actual and potential results of any process.
The concept of efficiency is the most important socio-economic category, which is characterized by the properties of dynamism and historicity.
There are general (absolute) and comparative (relative) efficiency. Overall efficiency is necessary to evaluate and analyze general economic results and efficiency at various levels of the economy (macro and micro levels) for a certain period of time and in dynamics to compare the level of efficiency across enterprises and regions.
Comparative efficiency is calculated and analyzed when substantiating the accepted production, economic, technical and organizational decisions, in order to select the best (optimal) from alternative options. Such selection is carried out on the basis of a comparison (comparison) according to the options of the system of technical and economic indicators, the calculation of the payback period or the efficiency coefficient of additional capital investments, the magnitude of the economic effect.
In a market economy, the analysis of the effectiveness of new technology becomes more complicated, acquiring a multi-stage and multi-stage character. At the first stage of the analysis of the effectiveness of new equipment and technology, traditional generalizing and particular indicators of the technical level and effectiveness of new equipment and technology should be used. The classification of indicators of the technical level of innovation is given in fig. one.
For the successful implementation of an innovation, it is necessary to choose an adequate technological solution and an appropriate level of organization and production apparatus. An analysis of the level of technology and technology used requires the study of not only novelty and priority, but also such important properties as the ability to adapt to existing conditions, the ability to readjust the production apparatus. Of particular note is such a property of technology, technology and organization as flexibility.

Rice. 1. Classification of indicators of the technical level of new equipment and technology

In the context of an expanding market space, multiple diversification, the pace of renewal is increasing, and the variety of types of products and the equipment and technologies used for their production is increasing. Goods, equipment and technology at different stages of the life cycle, belonging to different models and generations, simultaneously appear in production. In this regard, the variability of technology and the need to adapt the production apparatus to these changes sharply increase.
There is a growing need to use special techniques to increase the effect of "survival" of new technological solutions to already existing working conditions. The system "equipment - technology - product" is constructed according to special methods based on the so-called built-in heterogeneity, i.e. skillful combination of functional features of fragments of newly developed technological solutions with existing production processes.
Methodologically, it is necessary to distinguish between indicators of economic efficiency of raising the technical and organizational level and indicators of the level itself, i.e. state of engineering, technology, organization, management and R&D. An approximate diagram of the most important indicators of the achieved technical and organizational level of production is shown in fig. 2.
An increase in the technical and organizational level of production is ultimately manifested in the level of use of the main elements of the production process: labor, means of labor and objects of labor. That is why such economic indicators as labor productivity, capital productivity, material intensity, turnover of working capital, reflecting the intensity of the use of production resources, are indicators of the economic efficiency of increasing the level of new equipment and technology used. The above indicators (labor productivity, capital productivity, material consumption and turnover of working capital) are called private indicators of intensification. Their analysis should be carried out according to the factors of the technical and organizational level. Along with private indicators, general indicators are also used.
All generalizing indicators characterizing the increase in the economic efficiency of measures for technical and organizational development are combined into the following groups:
- increase in labor productivity, relative deviation of the number of employees and wage fund;
- increment of material output (reduction of material consumption), relative.
- increase in capital productivity (decrease in capital intensity) of fixed production assets, relative deviation of fixed production assets;
- increase in the speed of turnover of working capital, relative deviation (release or binding) of working capital;
- increase in the volume of output due to the intensification of the use of labor, material and financial resources;
- increment of profit or production cost;
- increase in indicators of the financial condition and solvency of the enterprise.

Rice. 2. Scheme of indicators of the technical and organizational level of production

The proposed system of indicators of the economic efficiency of new technology is the same for all branches of material production. The analysis methodology is given in the Guidelines for a comprehensive assessment of the effectiveness of measures aimed at accelerating scientific and technological progress.
Currently, to determine the effectiveness of new technology, a number of methods are proposed, which can be grouped as follows: traditional financial methods; probabilistic methods; qualitative analysis tools.
Dignity financial methods- their base, the classical theory of determining the economic efficiency of investments. These methods use the generally accepted financial sector criteria (net present value, internal rate of return, etc.), which allows managers to find a common language with financial directors. The main drawback is the limited application of such methods: they operate with the concepts of cash inflow and outflow, which require specificity and accuracy.
The advantage of probabilistic methods is the ability to assess the likelihood of a risk and the emergence of new opportunities (for example, increasing the competitiveness of products, reducing the risks of timely completion of a project) using statistical and mathematical models. Difficulties also arise here, in particular, in assessing the impact of new technology on the competitiveness of a product. Firstly, such components of product quality as efficiency depend not only on the quality design solutions taken during the design and preparation of the production of the product, but also on the parameters of the production system - its ability to accurately reproduce the parameters of the product design. Secondly, development projects in the field of design and preparation of production at most enterprises are interconnected with innovative projects in the production sector, therefore, a separate calculation of the effectiveness of such projects becomes meaningless; system is needed.
The advantage of qualitative methods is their attempt to supplement quantitative calculations with qualitative estimates. They can help evaluate all the explicit and implicit factors in the effectiveness of new technology and link them to the overall strategy of the enterprise. This group of methods allows specialists to independently choose the most important characteristics for them (depending on the specifics of the product and the activities of the enterprise), establish relationships between them, for example, using significance coefficients.
The main disadvantage of such methods is that for their effective application, the enterprise needs to independently develop its own detailed system of indicators and implement it in all departments along the entire value chain. Another weak side is a factor of influence of subjective opinion on the choice of a system of indicators. Therefore, special requirements are imposed on specialists involved in the development of a system of indicators: they must have extensive experience in this area and high level knowledge in the field innovation management.

1.3. Problems of a comprehensive assessment of the effectiveness of new technology

The concept of "efficiency" characterizes the effectiveness of any tasks being solved in relation to costs.
The more complex and expensive the equipment becomes, the worse the financial opportunities for its acquisition, the more urgent the task of assessing the economic aspects associated with new technology. These aspects are quite varied. In particular, speaking about the need to assess the economic efficiency of equipment, we can distinguish various aspects of the problem:
- efficiency of equipment acquisition;
- efficiency of equipment use;
- efficiency of equipment maintenance;
- efficiency of equipment utilization.
The effectiveness of the acquisition of equipment involves comparing the costs of acquiring equipment with the result obtained (the characteristics of the purchased equipment). Moreover, we are talking not only about the price of equipment, but also about the costs associated with finding a supplier, preparing a contract, delivering equipment, etc.
The efficiency of equipment use involves comparing the costs of operating the equipment with the result obtained, expressed in the output.
The efficiency of equipment maintenance involves comparing the cost of equipment maintenance with the result obtained, expressed in various aspects of equipment performance (service life, frequency of breakdowns, downtime due to breakdowns, etc.).
The efficiency of equipment recycling involves comparing the costs of getting rid of equipment that has become unnecessary or unusable with the result obtained (freeing the territory, obtaining spare parts as a result of dismantling, income from the disposal of scrap metal, elements containing precious metals, etc.).
It may seem that the calculations associated with the cost-effectiveness of acquiring, using, maintaining and disposing of equipment are too burdensome and costly. But it is enough to remember what the cost of the purchased equipment is and what, accordingly, is the cost of possible losses in case of making erroneous decisions. In addition, it is possible to make a simple comparison of the cost of accounting for funds allocated for wages, with similar indicators for accounting for equipment.
In addition, it is necessary to substantiate not only economic efficiency, but also the methods of its measurement, efficiency criteria, and applicability under various conditions.
Economic tasks can be grouped as follows:
- maximization of income (profit);
- cost recovery;
- minimization of losses.
Thus, the requirement of economic efficiency of new equipment, new technology should be solved taking into account the assessment of all factors. And if for some services, some units, the requirement of financial payback is absolutely mandatory (for example, for units providing self-supporting paid services), then in other cases it is possible to confine ourselves to the requirement of recoupment of only a part of the costs or even minimization of losses.
Maximum efficiency is achieved with maximum results and minimum costs.
Other forms of expressing effectiveness:
- increase in result at those expenses;
- Reducing costs with the same results.
The efficiency of using medical equipment implies obtaining the greatest effect per unit of cost. Therefore, it is necessary to consider what acts as results and as costs:
Equipment cost refers to the number of pieces of equipment used. Therefore, efficiency is found as the ratio of the result to the number of units used. In fact, this is the average load per piece of equipment. But the equipment can be used in different ways.
If we consider calendar time as costs, then its minimization means that the equipment should give the desired result in the shortest possible time. That is, it should pay off as soon as possible.
If we talk about the minimum cost of equipment operation time, then this means that it should work as little as possible. The conclusion is paradoxical at first glance, but, nevertheless, quite logical. It is about minimizing the operating time of the equipment to obtain the same result (i.e. ceteris paribus). This means that the equipment should work most productively.
The problem of a comprehensive assessment of the effectiveness of the use of new technology has always been and is in the center of attention of scientists-economists and practitioners of various levels and ranks. And before proceeding to the consideration of specific methods for evaluating new technology, it is advisable to dwell on some methodological issues in the field of capital investments, while focusing on the current state and prospects for the development of the country's economy. In the general case, the problem of evaluating the effectiveness of new technology arises before potential investor, i.e. before the economic entity, which has at its disposal certain resources, the investment of which can bring some benefit to their owner.
The implementation of any innovative project in a market economy must be preceded by the solution of two interrelated methodological tasks:
1) assessment of the profitability of each of the possible options for the implementation of the project;
2) comparison of options and selection of the best of them.
The effectiveness of the use of new technology is characterized by a system of indicators reflecting the ratio of costs and results. The composition of costs includes current and one-time costs provided for and necessary for implementation. For the valuation of results and costs, basic, world, forecast and settlement prices can be used.
New equipment should be selected taking into account the inflationary factor. Inflation as an increase in the price level in an economy is measured either by a price change index or by the rate of inflation. The price change index is characterized by the ratio of prices, and the inflation rate is characterized by the percentage of price increases.
When evaluating the effectiveness of the use of new technology, the comparison of multi-temporal indicators is carried out by bringing them to the value in the initial period, since the same costs incurred in different time are economically unequal. The significant duration of the life cycle of innovations leads to economic disparity between the costs incurred at different times and the results obtained. This contradiction is eliminated with the help of the so-called present value method, or discounting, i.e., bringing costs and results to one moment. As such a point in time, one can take, for example, the year of the start of the implementation of innovations.
Discounting is based on the fact that any amount received in the future is currently of lesser value. With the help of discounting in financial calculations, the time factor is taken into account. The idea of discounting is that it is preferable for a company to receive money today, rather than tomorrow, since being invested in innovations, they will already bring some additional income tomorrow. In addition, postponing the receipt of money for the future is risky: under adverse circumstances, they will bring less income than expected, or even not at all.
Technically, bringing to a basic point in time the costs, results and effects that take place on t-th step calculation of project implementation, it is convenient to produce by multiplying them by the discount factor determined for a constant discount rate.
Since the use of new technology is characterized by a one-time use or a limited investment period, a long payback period, big size, and production costs are, as a rule, an annual value, then in order to bring them to a single annual dimension using the economic efficiency coefficient or the level of the interest rate, they take part of the investment (capital investment). This is where the term "adjusted costs" comes from.
3i \u003d Сi + En Ki \u003d min,
where 3i - reduced costs for each option;
Ci - production costs (cost) for the same option;
En is the standard for the efficiency of capital investments;
Ki - investments according to the same option.
In a planned economy, the value of En is set centrally. In a market economy, each individual firm, enterprise sets such a standard either at the level of the interest rate E, or as a standard of return on investment Rн.
The evaluation should provide investors with a choice of a quality innovative project. When comparing options, it is necessary to follow the principles of a systematic approach. Here it is necessary to take into account the most important property of systems - emergence, which causes the inequality of the cumulative effect from a set of measures and the magnitude of the effects from their separate implementation. The comparison of innovative options is based on the principle of an integrated approach, which requires taking into account the entire set of activities that need to be carried out when implementing this solution option.
The effect of using new technology is multifaceted. The size of the effect from the implementation of innovations is directly determined by their expected efficiency, which manifests itself:
a) in the product sense (improvement of quality and growth of product ranges);
b) in the technological sense (growth of labor productivity and improvement of its conditions);
c) in a functional sense (increase in management efficiency); d) in the social sense (improving the quality of life).
Consequently, the economic value (cost) of innovations for their buyer is directly determined by their expected (projected) utility, which allows him to overcome the problem of the limited nature of one or another type of attracted resources. The cost of innovations for their seller is directly determined by the expected profitability of their sale. The concepts of cost and utility of innovation in the economic sense are identified in the interrelated analysis of quality and quantity:
a) produced things (products);
b) the work performed (works and functions);
c) changes in production and sales costs;
d) changes in sales volume, market share, profit and other indicators of competitiveness within the existing demand.

2. The current state of the enterprise

2.1 Organizational and economic characteristics of the enterprise

OJSC "Chelyabinsk Hardware Plant" is manufacturing plant, producing products, both for industrial use and products for the consumer market. JSC Chelyabinsk Hardware Plant is one of the largest enterprises of the tractor-building industry of Russia, the leader in the production of spare parts for the running systems of tractor equipment, almost all the innovations developed in Russia for the running systems are mastered primarily at ChAZ OJSC. Marketable products worth more than 3 billion rubles are produced annually. Production area enterprises are 80 hectares, the number of employees of the enterprise exceeds 10,000 people.
Full name: OAO Chelyabinsk Apparatus Plant.
The authorized capital of the Company is 321,382 rubles.
The number of placed ordinary shares with a par value of 1 ruble is 321,382.
The enterprise has an independent balance sheet, opens settlement and other accounts in any financial and credit institutions, both in rubles and in foreign currency. The enterprise has a round seal with its name (emblem), its own trademark, the sample of which is approved by the meeting of shareholders and other necessary details.
The joint-stock company carries out its activities in accordance with the current legislation of the Russian Federation, the Charter of the joint-stock company.
The subject of the activity of the joint-stock company is the saturation of the consumer market with goods and services, the satisfaction of public needs for consumer goods.
JSC carries out its economic activities on the basis of self-financing and self-sufficiency, is responsible for the results of its economic activities, for the fulfillment of its obligations to partners under concluded agreements. It is liable for its obligations with its property.
The results of a systematic analysis of the activities of a trade enterprise allow us to evaluate the effectiveness of commercial work, accurately and timely take into account the factors affecting the profits received for specific types goods sold and the services provided, determine the distribution costs and trends in their change, which is necessary for calculating profitability, find the best ways to solve commercial problems commercial enterprise.
In the course of the analysis of the commercial activity of ChAZ OJSC in the period from 2010 to 2012, information was obtained on its financial and economic situation, presented in table 1. The data indicated in the table are shown after all necessary tax deductions.

Table 1 - Dynamics of the main indicators of financial and economic activity of ChAZ OJSC in comparable prices, million rubles.
Indicator Years Deviation In % 2011 by 2010 AT %
2012 by 2011
2010 2011 2012 2011 from
2010 2012 from 2011
Sales proceeds, million rubles 10797.5
14110,0
16366,8
+3312,5
+2256,8
130,7
116,0
Gross income
million rubles
level of gross income, in % of turnover
2137,9
19,8
2836,1
20,1
3600,7
22,0
+698,2
+0,3
+764,6
+1,9
132,7
101,5
127,0
109,5
Distribution costs
million rubles
level of distribution costs, in % of turnover
1821,1
16,9
1923,0
13,6
1995,7
12,2
+101,9
-3,3
+72,7
-1,4
105,6
80,5
103,8
89,7
Profit from sales, million rubles 316.8
913,1
1605,0
+596,3
+691,9
288,2
175,8
Average annual cost of fixed production assets, mln. rub.
in % of turnover
1705,1
10,6
1658,3
9,4
1530,5
7,9
-46,8
-1,2
-127,8
-1,5
97,3
88,7
92,3
84,0
Average headcount, people 657 680 655 +23 -25 109.3 90.9
Labor productivity of employees, million rubles 189.1
207,5 297,5 +18,4 +90 109,7 143,4
Payroll fund of employees, mln. rub.
in % of turnover
210,9
2
258,4
1,8
225,5
1,4
+47,5
-0,2
-32,9
-0,4
122,5
92,3
87,3
77,8
Profitability of product sales, % 2.9 6.5 9.8 +3.6 +3.3 224.1 150.8
Return on costs, % 17.4 47.5 80.4 +30.1 +32.9 273.0 169.3

Revenues from sales this enterprise tends to increase, so in 2011 in relation to 2010. it increased by 3312.5 million rubles, the growth rate in 2011 equal to 130.7%, respectively, the growth rate was 30.7%. In 2012, sales revenue increased by 2256.8 million rubles. compared to 2011, its growth was 16%. According to the table, we can conclude that the increase in revenue in 2011 was affected by an increase in industrial space by 1600 sq.m. The next factor influencing the increase in turnover is the increase average headcount employees in 2011 by 23 people, which made it possible to increase productivity per employee by 18.4 million rubles. (by 9.7%). In 2012, there was a reduction in the number of personnel by 23 people, but productivity increased by 90 million rubles. (143.4%). Also, the average annual cost of fixed assets had an impact on the amount of revenue. There is a downward trend average annual cost fixed production assets in terms of amount and level of turnover, however, the main production assets effectively. If we consider the return on assets in 2010, then it amounted to 6.3 rubles, in 2011 the return on assets amounted to 8.5 rubles. (34.9% higher than in 2010), in 2012 the return on assets is 10.7 rubles. (increased by 25.9% compared to 2011). That is, the efficiency of the use of fixed production assets has been increasing over the past three years. From 1 rub. invested funds the company received in 2010 6.3 rubles. revenue in 2011 - 8.5 rubles, in 2012. - 10.7% rub.
Gross income by the amount increases in 2011 in relation to 2010. by 698.2 million rubles. (by 32.7%), in 2012 in relation to 2011 increased by 764.6 million rubles (by 27%). In terms of gross income is also growing in 2010. grew by 1.5%, in 2012 it grew by 9.5%. At this enterprise, the growth rate of gross income is ahead of the growth rate of revenue, that is, the enterprise observes a savings regime, effective work. It is possible that the company reduced the turnover at purchase prices due to more favorable partners, delivery terms, which made it possible to establish a higher trade margin at the same price level.
The amount of costs has increased over the past three years, this is a normal situation, since revenue is growing, respectively, and the costs of the enterprise will also increase. But here is the situation of lowering the level of distribution costs. In 2011 in relation to 2010 the level decreased by 19.5% in 2012. in relation to 2011 decreased by 10.3%.
Profit from sales in 2011 in relation to 2010 increased by 596.3 million rubles. (increased by 188.2%), in 2012. in relation to 2011 increased by 691.9 million rubles. (increased by 75.8%). The increase in this indicator was influenced by: revenue growth, a change in the revenue structure, an increase in gross income in terms of amount and level, a decrease in the level of distribution costs, an increase in labor productivity, the efficiency of using fixed production assets and other factors. The profitability of sales of this enterprise with an increase in profits and an increase in turnover, respectively, also increases. In 2011, the return on sales increased by 3.6% compared to 2010, in 2012 compared to 2011. increased by 3.3%.
Wage fund in 2011 in relation to 2010 increased by 47.5 million rubles in total. (22.5%), apparently this is due to the growth of the average headcount. In 2012 the situation has changed - there was a reduction in the value of the wage fund by 32.9 million rubles (12.7%), this decrease was influenced by the reduction in the average headcount. The payroll fund varies by level in proportion to the amount.

2.2 Composition and structure of fixed assets of the enterprise

Next, we analyze the movement of fixed assets in value terms. Table 2 presents data for the analysis of fixed assets of the enterprise.

Table 2 - Indicators characterizing the movement of fixed assets, million rubles.

OF at the beginning of the year, million rubles 1690.47 1719.98 1657.2 29.5 2.2 103.45 100.25
OF at the end of the year, million rubles 1719.97 1657.2 1416.5 2.2 8.44 100.25 100.95
Average annual cost of OF, mln. rub. 1705.2 1658.3 1530.5 +46.8 +153.9 97.3 92.3
Depreciation (amortization) of fixed assets, million rubles 122.91 123.47 121.04 +0.56 -2.43 102.44 89.65
Active part of OF, mln. rub. 568.61 584.46 584.46 +15.85 - 109.40 100.0

After analyzing the above table, we can conclude that the average annual cost of fixed assets tends to decrease. This was due to the large number of fund disposals in 2010 and 2012. The company is planning for 2013. refurbish the industrial hall by purchasing more advanced equipment. The active part of fixed assets tends to grow. Yes, at the end of 2012. the active part amounted to 589.78 million rubles. increased by 12.9% compared to 2010. What affected the increase in trade by 2012 by 51.5% compared to 2010.
To determine how effectively the company uses fixed assets, it is necessary to analyze the effectiveness of the use of fixed assets.
Table 3 presents data on the efficiency of the use of fixed assets of the enterprise.

Table 3 - The efficiency of the use of fixed assets of the enterprise
Indicator 2010 2011 2012 Deviation Rate of change
2011 from 2010 2012 from 2011 2011 by 2010 2012 by 2011
Sales proceeds, million rubles 10797.5 14110.0 16366.8 +3312.5 +2256.8 130.7 116.0
Average annual cost of fixed assets, mln. 1705.1 1658.3 1530.5 -46.8 -127.8 97.3 92.3
Return on assets 6.3 8.5 10.7 +2.2 2.7 134.9 125.9
Capital intensity 0.16 0.12 0.09 -0.04 -0.03 75 75
Capital savings - -33.12 -22.56 - - - -
Average headcount, pers. 657 680 655 +23 -25 109.3 90.9
Capital-labor ratio 29.9 24.4 27.8 -5.5 +3.4 81.6 113.9

According to the table, one can note the increase in capital productivity in 2011. by 2.2 points, that is, the increase was 34.9% compared to 2010, and in 2012. compared to 2011 - by 2.7 points: the increase was 25.9%. This is due to the increase in trade over these periods by 30.7% (3312.5 million rubles) and 16% (2256.0 million rubles), respectively. The increase in trade covered the decline in the average annual cost of fixed assets. While the rate of change in the average annual value of fixed assets continues to decline, the revealed increase in return on assets shows that for 1 ruble of invested funds in fixed assets, we received 6 rubles. 32 kopecks of turnover in 2011 and 8 rubles 50 kopecks in 2012. The capital-labor ratio in 2011 decreased by 5.5 points. This is due to an increase in workers and a shortage of all production capacities. In 2012 this figure increased and amounted to 27.8 rubles. per 1 worker. The limiting indicator of capital intensity, that is, the ratio of the average annual cost of fixed assets and turnover, allows us to talk about increasing the efficiency of using production capacity. This conclusion can be drawn based on the fact that the marginal indicator of capital intensity is equal in 2011. 0.12 points and 0.09 points in 2012. that is, to get 1 ruble of turnover, we need to invest 0.12 rubles in fixed production assets in 2011 and 0.09 rubles in 2012, that is, investments in production assets for 1 ruble. turnover is declining. Calculating the capital savings ratio, we got a negative value. This means that the company is operating effectively, at least for the period 2010-2012.

2.3 Profit indicators of the enterprise

Analysis of the sources of profit formation is carried out in the context of income generation. Profits from all sources of activity, gross profit, taxable income and net profit, the data are presented in Table 4.

Table 4 - Analysis of the sources of profit formation in comparable prices, million rubles.
Indicators Years
Chain deviations, million rubles Growth rates, chain, in %
2010 2011 2012 2011 from 2010 2012 from 2011 2011 by 2010 2012 by 2011
1. Goods turnover, million rubles 10797.5 14110.0 16366.8 +3312.5 +2256.8 130.7 116.0
2. Gross income from sales, million rubles. 2137.9 2836.1 3600.7 +698.2 +764.6 132.7 127.0
3.Operating income, million rubles 9.3 10.0 10.2 +0.7 +0.2 107.5 102.0
4. Distribution costs, million rubles 1821.1 1923.0 1995.7 +101.9 +72.7 105.6 103.8
5. Operating expenses, million rubles 6.5 7.2 7.6 +0.7 +0.4 110.7 105.6
6.Profit from sales, mln. rub. 316.8 913.1 1605.0 +596.3 +691.9 288.2 175.8
7. Gross profit, million rubles (6 line + 3 line - 5 line 319.6 915.9 1607.6 +596.3 +691.7 286.6 175.5
8. Taxable profit, million rubles 319.6 915.9 1607.6 +596.3 +691.7 286.6 175.5
9. Income tax, million rubles 76.7 219.8 385.8 +143.1 166.0 286.6 175.5
10.Net profit, mln. rub. (line 8-line 9) 242.9 696.1 1221.8 +453.2 +525.7 286.6 175.5

Since the company did not receive non-operating and extraordinary income (expenses), they are not indicated in table 4. As a result, the balance sheet profit, which consists of profit (loss) from sales, operating income (expenses) and non-operating income (expenses), will be equal to profit from sales + balance of operating income and expenses. That is, in this case, it is equal to gross profit.
Income tax in accordance with Art. 284 of the NKRF is set at 24%. The basis for taxable profit was gross profit, net profit is calculated as the difference between taxable profit - income tax. Let's calculate the income tax:
In 2010 income tax = Taxable income 2010 * 24/100 = 319.6 * 24/100 = 76.7 million rubles.
In 2011, income tax \u003d Taxable income for 2011 * 24/100 \u003d 915.9 * 24/100 \u003d 219.8 million rubles.
In 2012 income tax = Taxable income 2012 * 24/100 = 1607.6 * 24/100 = 385.8 million rubles.
According to the table, we can conclude that the enterprise is operating successfully and profitably, the net profit of the enterprise is steadily increasing, mainly net profit is formed at the expense of profit from sales, which is natural, since this is a trading enterprise, the average operating income is about 10-15% from the total income of the enterprise. The enterprise incurred operating expenses associated with the costs of liquidation of decommissioned fixed assets, expenses for operations with packaging, expenses for paying for bank services (expenses for maintaining a current account), but they were covered by operating income, which included penalties for violation of contractual obligations, interest paid by the bank for the placement of funds, etc.
Profitability is a synthetic indicator that reflects many aspects of the activity of a trading enterprise for a certain period. The system of indicators of profitability is a component of the system of indicators of economic efficiency of the enterprise. The concept of "profitability" is closely related to the concept of "profit", so it is necessary to analyze the profitability of the enterprise.
Analysis of the profitability of the enterprise consists of the analysis of the following indicators: profitability of sales, profitability of costs, profitability of activities, profitability of fixed assets, profitability of the wage fund. These indicators are presented in table 5.
Profitability of sales shows how many rubles of profit the company received from 100 rubles of turnover. From the data obtained, we can conclude that for three years the profitability of sales of this enterprise has been growing, so in 2010 the enterprise received 2.9 rubles from 100 rubles of turnover. profit, in 2011 - 6.5 rubles; in 2012 - 9.8 rubles.

Table 5 - Analysis of enterprise profitability indicators
Indicators Years Deviations chain, mln. Chain growth rates, in %
2010 2011 2012 2011 2012 2011 2012
Return on sales (profit/turnover*100%) 2.9 6.5 9.8 +3.6 +3.3 224.1 150.8
ROI
(profit/cost*100%) 17.4 47.5 80.4 +30.1 +32.9 273 169.3
Profitability of activities
(profit/gross income) 100%) 14.8 32.2 44.6 +17.4 +12.4 217.6 138.5
Profitability of fixed production assets
(profit/average annual
value of fixed production assets*100%) 18.6 55.1 104.9 +36.5 +49.5 296.2 190.4
Profitability of the payroll fund (profit/payroll fund *100%) 150.2 353.4 711.8 +203.2 +358.4 235 201.4

Return on costs shows how many rubles of profit the company received from 100 rubles. invested costs. This indicator is increasing, in 2011 compared to 2010 it increased by 173%, in 2012 compared to 2011 it increased by 69.3%.
The profitability of activity reflects the cost of trading services, the gross income into which the profit is divided should include operating and non-operating income, but since operating income is a small amount, and the company did not receive non-operating income, we will consider gross income from sales. The profitability indicator in 2011 increased by 117.6%, in 2012. increased by 38.5%.
The profitability of fixed production assets shows how many rubles an enterprise receives from the ruble invested in fixed production assets. This indicator is calculated in%, so it will reflect how much profit the company will receive from 100 rubles invested in fixed production assets. So, in 2010, the company received 18.6% of the profit from 100 invested rubles, in 2011. - 55.1%, in 2012 - 104.9%. That is, this figure has been increasing for three years.
The profitability of the wage fund is also increasing, which indicates a trend towards an increase in the wages of workers, an increase in various social payments. As a result, the employees of the enterprise are interested in the successful operation of the company, in increasing the productivity of their labor, since remuneration for labor also increases.

3. Ways to improve the efficiency of the enterprise through the introduction of new technology

3.1 Recommendations for improving the efficiency of the use of new technology in the enterprise

Raising the technical level of production, especially at engineering enterprises, is achieved through the introduction of new advanced equipment and technology, integrated automation and mechanization of production processes, improving product quality, improving the use of material and energy resources and others. In mechanical engineering, such measures include, in particular, an increase in the level of standardization and unification of structures, the introduction of advanced technological processes in blanking shops (forging, pressing, precision casting, etc.), an increase in the share of plastics and periodic rolling (stepped shafts ) for the manufacture of structural elements, replacement of universal equipment with high-performance, specialized, etc.
Proposed measures for the introduction of progressive technological processes and new equipment at ChAZ OJSC:
1. Measures to accelerate scientific and technological progress, accompanied by a decrease in the relative metal consumption of machines, mechanisms, units. It is known that one of the most important trends in scientific and technological progress in modern mechanical engineering is an increase in the power and productivity of machines and equipment, which is necessarily accompanied by a comparative decrease in their net and relative weight, material consumption, improved finish and appearance, improving their quality and reducing specific operating costs, and most importantly - increasing labor productivity.
2. Measures aimed at the introduction of economical types and profiles of rolled products, the use of which provides metal savings in the range of 10 - 70%. Bent rolled profiles are found effective application in many branches of engineering.
3. Measures expressed in the replacement of traditional structural materials. In engineering production, there is a process of replacing ferrous metals with synthetic materials - plastics, synthetic resins, non-ferrous, light and rare metals. The most important target task of replacing ferrous metals is to reduce the metal consumption and labor intensity of products, improve the quality of the final product of mechanical engineering.
Plastic masses are effectively used in the automotive industry, the aviation industry, the electrical and radio engineering industry, machine tool building, the production of antifriction parts, etc. The use of plastics, which have a significantly lower physical specific gravity compared to ferrous and non-ferrous metals, makes it possible to reduce the relative weight of machinery and equipment and , therefore, provides metal savings. In the manufacture of plastic parts, assemblies and products, the number of technological operations is reduced in comparison with the processing of metals by 3–8 times.
4. Measures to further improve the technical level of production in the procurement base of machine building, the introduction of automated equipment systems that provide high-precision blanks, as well as a significant increase in productivity and improve working conditions in foundry, forging and welding industries.
In the manufacturing industries and industries where the material is in the form of a sheet (sewing, shoe production, machine building when using sheet metal), material savings are achieved by using rational cutting patterns that ensure the most complete use of the sheet, tape or strip surface when cutting the required workpieces. In solving this problem, economic and mathematical methods and electronic computers are successfully used, thanks to which optimal cutting patterns are determined.
An important role is played by the use of local types of fuel raw materials, secondary raw materials, material and fuel resources, regeneration (recovery) of used raw materials, basic and auxiliary materials (lubricants, cleaning materials), and tools.

3.2 Calculation of economic efficiency when introducing new technology

Within the framework of the technical development plan of the enterprise (PTR) in 2013-2014. It is planned to purchase the following equipment:
- grinding machine for grinding the ends of axles;
- CNC vertical machining center for forging dies;
- specifications a machine for processing half-links (production of running systems of industrial tractors);
- technical characteristics of the machine for cutting secrets on the keys;
- required technical characteristics of the machine for processing bushings (production of running systems of industrial tractors);
- vertical milling machining center;
- painting equipment for painting caterpillars of industrial tractors.
Calculation of full cost and wholesale price
where SP is the total cost, rub.;
M - the cost of materials, rub.;
P - the cost of semi-finished products, rubles;
ТЗР - transport and procurement costs, rub.;
RSEO - expenses for the maintenance and operation of equipment, rubles;
C - general production (shop) expenses, rub.;
O - general business expenses, rub.;
Vn - non-production costs, rub.
M \u003d Tsm N3,
where Cm is the price of a unit of materials, rub.
P \u003d CPU N3,
where CPU is the price of a unit of semi-finished products, rub.
ТЗР \u003d (M + P) Ktzr / 100
where Ktr is the established percentage of TZR (3-5%).
Rseo = Zosn. Krseo / 100,
where Krseo is the established percentage of Rseo, (50 - 60%).
C = Zosn. Kts / 100,
where Кц is the established percentage of overhead (shop) expenses, (70 - 80%).
Sc \u003d M + P + TZR + Ztot. + Osoc. + Rseo + C,
where Сц is the shop cost, rub.
Or = Zosn. Co / 100,
where Or - general business expenses, rubles;
Ko - the established percentage of general business expenses (60-70%).
Ref. \u003d Sc + Or,
where Spr is the production cost, rub.
Vn = Ref. sq. / 100,
where Vn - non-production costs, rub.;
Kv - the established percentage of non-production costs (5%).
Sp \u003d Spr. + Vn,
where Sp is the total cost, rub.
Sp.ed. \u003d Cn / Nv,
where Sp.ed. - the total cost of a unit of production, rub.
Mon \u003d Sp.ed Kp / 100,
where Pn is the standard profit, rub.;
Kp - the established percentage of profit (15%).
Op.c. = Sp.ed + Mon,
where Op.c. - wholesale price of products, rub.
(P + M) \u003d 148 520000 \u003d 76960000 rubles.
TZR=76960000 5/100=3848000 rub.
Rseo1=332800 50/100=166400 rub.
C1 \u003d 332800 70/100 \u003d 232960 rubles.
Sc1=76960000+3848000+541931+140902+166400+232960=81890193 rub.
Or1=332800 60/100=199680 rub.
Sp1=81890193+199680=82089873 rub.
Vn1=82089873 5/100=4104493 rub.
Sp1=82089873+4104493=86194366 rub.
Sp.ed1=86194366/500000=172.38 rub.
Mon1=172.38 15/100=25.85 rub.
Op.c1=172.38+25.85=198.23 rub.
Structure calculation and cost analysis

Table 6 - Total cost calculation
Cost items Before implementation After implementation
Amount, rub. Share, % Amount, rub. Specific weight, %
Materials 153.92 89.29 153.92 89.29
Transport and procurement costs 7.69 4.46 7.69 4.46
Main wage main production workers 0.66 0.38 0.24 0.14
Premium 0.13 0.07 0.04 0.02
Ural allowance for key production workers 0.12 0.06 0.04 0.02
Additional salary 0.16 0.09 0.06 0.03
Social contributions 0.28 0.16 0.1 0.05
Equipment maintenance and operation costs 0.33 0.19 0.12 0.07
General production (shop) expenses 0.46 0.26 0.17 0.09
Total: general production (shop) cost 164.02 95.1 162.38 95.1
General business expenses 0.26 0.15 0.14 0.08
Total: general business cost 164.28 95.3 162.52 95.2
Non-manufacturing expenses 8.1 4.7 8.18 4.8
Total: total cost 172.38 100 170.7 100
Standard profit 25.85 - 25.6 -
Total: wholesale price 198.23 - 196.3 -

Diagram of the cost structure before the introduction of new technology

Diagram of the cost structure after the introduction of new technology

The calculation of the unit cost of production for two options showed its overall decrease from 172.38 rubles. up to 170.7 rubles. The results obtained were affected by a general decrease in expenses for various items by 40-50% in the course of applying new technologies in production. The costs of materials and TZR remained at the same level as in the old version of production, since the introduction of new equipment into production does not have a direct impact on these cost items.
Reducing the total cost of a unit of production in terms of materials and TZR can be carried out due to: timely purchase of goods and materials for construction sites, their delivery, storage; optimizing the size of orders and inventory levels; coordination of the work of the security service to regulate the flow of inventories, reduce the facts of theft and prevent the facts of theft.
Calculation of technological cost
C=Cathedral Spriv,
where the Cathedral is the cost of equipment, rubles;
K - capital costs, rub.
A \u003d K On / 100,
where A - depreciation deductions, rub.;
Na is the depreciation rate, %.
P=Red Cr Cpriv,
where P - repair costs, rub.;
Red - the number of units of repair complexity, units;
Cr is the cost of a unit of repair complexity, rub.
E \u003d Re Fd Se Kz Kvr. Spriv. / Kd Ks,
where E is the cost of electricity, rubles;
Re – power consumption, kW/h;
Сe is the cost of 1 kW/h of electricity, rub.;
Kz - equipment load factor;
Square - coefficient taking into account the use of equipment over time (0.9 - 0.95);
Kd - coefficient taking into account losses in the engine (0.7 - 0.8);
Kc - coefficient taking into account losses in the network (0.8 - 0.9).
I = Synstr. 50/ 100 Sp.,
where I - tool wear, rub.;
Synstr. - the cost of the tool, rub.
1 option
K1=135000 2=270000 rub.
А1=270000 6/100=16200 rub.
Р1=8 280 2=4480 rub.
E1=3 4019.68 1.6 1.08 0.9 2/0.7 0.8=66979.33 rub.
Option 2
K2=150000 1=150000 rub.
А2=150000 10/100=15000 rub.
Р2=10 280 1=2800 rub.
E2=6 4019.68 1.6 1.08 0.9 1/0.7 0.8=66979.33 rub.

Table 3 - Calculation of technological cost
Cost items Amount, rub.
Before implementation After implementation
Materials 76960000 76960000
Basic salary of production workers 332800 124800
Premium 66560 24960
Ural allowance for production workers 59904 22464
Additional wages of production workers 82667 31000
Deductions for social needs 140902 52838
Depreciation deductions for equipment 16200 15000
Tool wear - -
Repair and maintenance 4480 2800
Electricity consumption for technological purposes 66979.33 66979.33
Total: technological cost 77663513 77233862

Calculation of the amount of annual economic effect and payback period
where E - annual economical effect, rub.;
C1 and C2 - technological cost of production, respectively, before and after implementation, rub.;
K1 and K2 - capital investments in existing and new equipment, respectively, rubles;
EN - normative coefficient of comparative economic efficiency (0.15).
where Tok is the payback period, years.
where E is the coefficient of comparative economic efficiency.
E \u003d (77663513 + 0.15 270000) - (77233862 + 0.15 150000) \u003d 447651 rubles.
Because K2

The use of new technology in production at all times served to increase the efficiency and profitability of production. The ratio between economic results and costs, resources allows us to evaluate the effectiveness. Efficiency is estimated. It all depends on what goal should be achieved as a result of industrial, economic or any other expedient activity.
The profitability of capital investments characterizes the size of the increase in net profit per 1 ruble of capital investments in the event, the payback period is the period of time during which capital investments are compensated, will be covered by the annual increase in net profit.
Capital investments in the new production technology amounted to 150,000 rubles. against 270,000 rubles. with the old production version. Technological cost decreased by 429651 rubles. The annual economic effect E is equal to 447,651 rubles.
Based on the data obtained in the course of the course work, it was found that the new production option is recognized as profitable.

Conclusion

In conclusion of this course work, the following conclusions can be drawn that fundamental changes in engineering and technology, the mobilization of all, not only technical, but also organizational, economic and social factors, create the prerequisites for a significant increase in labor productivity.
Raising the technical level of production, especially at engineering enterprises, is achieved through the introduction of new advanced equipment and technology, comprehensive automation and mechanization of production processes, improving product quality, improving the use of material and energy resources, etc.
We considered the introduction of progressive technological processes and new equipment on the example of ChAZ OJSC.
ChAZ JSC is the leader of the domestic engineering industry in the production of spare parts for the running systems of industrial, agricultural and skidding tracked vehicles; clutch parts for tractors, combines and cars, and also holds a leading position in the market of lock products and heating radiators.
The main direction of technical development of ChAZ OJSC in 2013 was the improvement of existing production through the introduction of new advanced technologies and equipment. During the reporting period, 57 progressive and improved technological processes were introduced.
In accordance with the Plan for the technical development of the enterprise for 2013, the main areas of implementation were the development of the production of high-strength cast iron, the development and improvement of the production of caterpillars for industrial tractors, the maintenance and development of the infrastructure of the existing production.
JSC "CHAZ" can be offered to consider the following work on the design of new equipment and modernization of existing equipment for 2008: development of a hydraulic system for clamping parts; development of hydraulic systems for hardening installation; designing kinematics in order to change cutting conditions; design of a hydraulic system for the installation of extrusion of rods; drilling trance modernization.
As a result of the project implementation, the following tasks will be solved: increase in production volumes and increase its rhythm; improving product quality and ensuring timely fulfillment of orders; organization of management of production processes at the shop level; optimization of technological routes; reduction and operational control of the cost of finished products; reduction of work in progress; reduction of downtime / underutilization of capacity.
Thus, in this course paper, we examined the main technical and economic indicators of Chelyabinsk Apparatus Plant JSC, the theoretical foundations for the introduction of advanced technological processes and new equipment, analyzed the introduction of advanced technological processes and new equipment at the enterprise under study, considered areas for improving the introduction of advanced technological processes and new technology at the enterprise under study, and also evaluated the effectiveness of the introduction of progressive technological processes and new technology.

Bibliography

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Attachment 1

BALANCE SHEET
ASSET LINE CODE AT THE BEGINNING OF THE REPORTING PERIOD AT THE END OF THE REPORTING PERIOD
I. NON-CURRENT ASSETS
INTANGIBLE ASSETS 110 57 57
Fixed assets 120 1,159,099 1,299,053
CONSTRUCTION IN PROGRESS 130 80 616 3 123
PROFITABLE INVESTMENTS IN MATERIAL VALUES 135 - -
LONG-TERM FINANCIAL INVESTMENTS 140 518 314 614503
DEFERRED TAX ASSETS 145 4,061 4,061
OTHER NON-CURRENT ASSETS 150 - -
TOTAL FOR SECTION I 190 1,762,147 1,920,797
II. CURRENT ASSETS
RESERVES 210 887 730 998 412
INCLUDING:
RAW MATERIALS, MATERIALS AND OTHER SIMILAR VALUES 211 417 126 542 179
ANIMALS FOR GROWING AND FATTENING 212 - -
COSTS IN PRODUCTION IN PROGRESS 213 82 105 91 563
FINISHED PRODUCTS AND GOODS FOR RESALE 214 372 589 586 145
GOODS SHIPMENT 215 - -
FUTURE EXPENSES 216 15,910 45,125
OTHER INVENTORIES AND COSTS 217 - -
VALUE ADDED TAX FOR ACQUIRED VALUES 220 106 265 41 568
RECEIVABLES (PAYMENTS FOR WHICH ARE EXPECTED WITHIN 12 MONTHS AFTER THE REPORTING DATE) 240,891,913 1,023,458
INCLUDING:
BUYERS AND CUSTOMERS 241 678 396 475 258
SHORT-TERM FINANCIAL INVESTMENTS 250 165 320 458 365
CASH 260 138 793 879 256
OTHER CURRENT ASSETS 270 - -
TOTAL FOR SECTION II 290 2,190,021 4,204,568
BALANCE 300 3,952,168 6,610,479
LIABILITIES LINE CODE AT THE BEGINNING OF THE REPORTING PERIOD AT THE END OF THE REPORTING PERIOD
III. CAPITAL AND RESERVES
SHARE CAPITAL 410 321 321
Treasury shares repurchased from shareholders 411 - -
ADDITIONAL CAPITAL 420 1,044,631 1,044,631
RESERVE CAPITAL 430 80 80
INCLUDING:
RESERVES GENERATED IN ACCORDANCE WITH LEGISLATION 431 80 80
RESERVES GENERATED IN ACCORDANCE WITH FOUNDATION DOCUMENTS 432 - -
RETAINED EARNINGS (UNCOVERED LOSS) OF PAST YEARS 440,221,028 165,513
RETAINED EARNINGS (UNCOVERED LOSS) OF THE REPORTING YEAR 470 299 243
TOTAL FOR SECTION III 490 1,266,060 1,509,788
IV. LONG TERM DUTIES
Loans and credits 510 851 887 441 471
Deferred tax liabilities 515 16,224 39,662
Other long-term liabilities 520 3,656 1,249 191
TOTAL for Section IV 590,871,767 1,730,324
V. SHORT-TERM LIABILITIES
LOANS AND CREDITS 610 1,200,590 1,450,720
ACCOUNTABLES 620 613 339 878 917
INCLUDING:
SUPPLIERS AND CONTRACTORS 621 332 033 688 967
DEBT TO STAFF OF THE ORGANIZATION 622 38,072 36,248
DEBT TO STATE EXTRABUDGETARY FUNDS 623 10,176 9,044
DEBT ON TAXES AND DUTIES 624 89 355 80 394
OTHER CREDITORS 625 93,701 10,332
ADVANCES RECEIVED 626 50,002 53,932
INCOME DEBT TO PARTICIPANTS (FOUNDERS) 630,412,397
FUTURE INCOME 640 - -
RESERVES FOR FUTURE EXPENSES 650 - -
OTHER CURRENT LIABILITIES 660 - 1,040,333
TOTAL FOR SECTION V 690 1,814,341 3,370,367
BALANCE 700 3,952,168 6,610,479

Annex 2

Indicator For the reporting
period For the same period of the previous year
name code
1 2 3 4
Income and expenses from ordinary activities
Proceeds (net) from the sale of goods, products, works, services (net of value added tax, excises and similar obligatory payments) 010 36317 32748
Cost of sold goods, products, works, services 020 (?26071) (?24453?)
Gross profit 029 10246 8295
Selling expenses 030 (6318?) (?5912??)
Administrative expenses 040 (?????) (??????)
Profit (loss) from sales 050 3928 2383
Other income and expenses
Interest receivable 060
Interest payable 070 (?????) (??????)
Income from participation in other organizations 080
Other income 090 40 412
Other expenses 100 (??20??) (??139?)
Profit (loss) before tax 140 3948 2656
Deferred tax assets 141
Deferred tax liabilities 142 42 40
Current income tax 150 (?846?) (??757?)
Net profit (loss) of the reporting period 190 3060 1859
FOR REFERENCE
Permanent tax liabilities (assets) 200
Basic earnings (loss) per share
Diluted earnings (loss) per share

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development of new and modernization of manufactured products;

introduction of new technologies, machines, equipment, tools and materials into production;

use of new information technologies and new ways of production;

· improvement and application of new progressive methods, means and rules of organization and management of production.

The tasks of the comprehensive improvement of technology and the organization of production are directly linked to the needs of the market. First of all, the products that the enterprise should develop, its potential consumers and competitors are determined. These issues are solved by engineers, marketers and economists who develop an enterprise development strategy and its technical policy. Based on this policy, the direction of the technical development of production and the market sector in which the enterprise is going to gain a foothold are determined.

The innovative activity of the enterprise for the development, implementation, development of innovations includes:

carrying out research and design work to develop the idea of innovation, conduct laboratory research, manufacture laboratory samples of new products, types of new equipment, new designs and products;

selection of the necessary types of raw materials and materials for the manufacture of new types of products;

development of a technological process for the manufacture of new products;

design, manufacture, testing and mastering of samples of new equipment necessary for the manufacture of products;

development and implementation of new organizational and managerial decisions aimed at the implementation of innovations;

research, development or acquisition of the necessary information resources and information support of innovations;

training, education, retraining and special recruitment methods;

carrying out work or acquiring the necessary documentation for licensing, patenting, acquiring know-how;

organizing and conducting marketing research to promote innovation, etc.

The set of managerial, technological and economic methods that ensure the development, creation and implementation of innovations is the innovation policy of the enterprise. The purpose of such a policy is to provide the company with significant advantages over competing firms and, ultimately, increase the profitability of production and sales.

For the implementation of innovative activities, it is necessary to have the innovative potential of an enterprise, which is characterized as a combination of various resources, including:

intellectual (technological documentation, patents, licenses, business plans for the development of innovations, an innovative program of the enterprise);

· material (experimental and instrumental base, technological equipment, area resource);

financial (own, borrowed, investment, federal, grant);

personnel (leader-innovator; personnel interested in innovations; partnership and personal relations of employees with research institutes and universities; experience in conducting innovation procedures; experience in project management);

· infrastructural (own divisions, department of the chief technologist, marketing department of new products, patent and legal department, information department, competitive intelligence department);

· other resources necessary for the implementation of innovative activities.

The choice of a particular strategy depends on the state of the innovative potential, which in this case can be defined as a measure of readiness to fulfill the goals set in the field of innovative development of the enterprise. Practice shows that not all enterprises need to master new technologies, despite the constant increase in the importance of innovation. Some types and forms of economic activity, say small pharmaceutical enterprises, are unable to independently develop new drugs. And for enterprises that are in complete decline or at the stage of bankruptcy, it simply does not make sense to modernize production. Innovations in the sphere of material production are closely related to investments. The development and production of new products, the use of new equipment and technology become real only if they can be financed. Financial resources intended for investment are conditionally divided at enterprises in the following areas:

development and production of new products (in this case, progressive changes are almost always made in the technology and organization of production, which ensures the comprehensive and rapid introduction of advanced scientific achievements into production);

technical re-equipment (a form of updating the production apparatus, when the old production equipment and technology are permanently replaced with a new one, with higher technical and economic indicators);

Expansion of production (involves the construction of new additional workshops and other divisions of the main production, as well as new auxiliary and service workshops and sites);

Reconstruction (activities related to both the replacement of obsolete and physically worn out machines and equipment, and the improvement and restructuring of buildings and structures);

Enterprises are at high risk when introducing new products or new technology. The level of risk varies greatly and is directly dependent on the degree of novelty of the product or technology. It is no secret that the higher the novelty, the higher the uncertainty of how the product will be perceived by the market. There are various approaches to classifying and identifying diverse uncertainties that affect the efficiency of the innovation process, including: scientific and technical, marketing, financial, legal, environmental and other risks. The main failures with the introduction of new products to the market are considered to be:

Insufficient analysis of external factors of the environment for the functioning of the enterprise, prospects for the development of the market and the behavior of competitors;

· Insufficient analysis of internal innovation, production, financial and other opportunities;

Ineffective marketing and insufficient (or unprofessional) support for a new product when it is brought to market.

When considering the generally recognized shortcomings of introducing innovation to the market, we can conclude that the success of innovative technologies can largely depend on the management system used in the enterprise in general and innovative technologies in particular. The need for an integrated approach to the creation and implementation of new equipment, technology and production organization introduces significant amendments to the conceptual apparatus and production management system. When using new engineering solutions, production is forced to rely on scientific developments in the field of economics, sociology, mathematics, biology and other sciences. Thus, the concept of "introduction of new technology" expanded and became an integral part of the concept of "scientific and technological progress", which characterizes the development of science and technology and their practical application to solve the set socio-economic and political problems.

innovative technology implementation

Introduction

For enterprises of any form of ownership, it is very important to take into account financial results that reflect the dynamics of expenses and income over time. However, the financial information itself, expressed in monetary terms, without a proper analysis of the production strategy, the efficiency of the use of production resources and the development of sales markets, does not provide a complete assessment of the current state and prospects for the development of the enterprise.

The development of the market and market relations, the reduction in production volumes, the growth in the number of insolvent enterprises and organizations have changed the mechanism for managing scientific and technological progress, have affected the pace and nature of research, development and design and survey work, the development and implementation of innovations (innovations) as the basis for economic growth, increasing the competitiveness of the organization and the economy as a whole. It is quite obvious that one of the main conditions for the formation of a competitive strategic perspective of an industrial enterprise can be its innovative activity. Around the world, innovation today is not a whim, but a necessity for survival, competitiveness and continued prosperity.

That is why the problem of introducing new equipment and technology at the enterprise is relevant and extremely significant today. The urgency of this problem determined the topic of our work. The aim of the work is to analyze the economic efficiency of the introduction of new equipment and technology in the enterprise.

The tasks of the work are:

.Determining the importance of introducing new technology in increasing production efficiency

.Analysis economic efficiency of the introduction of new equipment (technology) at LLC "Gran Plus"

3.Develop measures to increase the interest of enterprises in the introduction of new technology

Chapter 1

1.1The essence and significance of the introduction of new equipment (technology) to improve production efficiency

The introduction of innovations is increasingly seen as the only way to increase the competitiveness of manufactured goods, maintain high rates of development and profitability. Therefore, enterprises, overcoming economic difficulties, began to conduct developments in the field of product and technological innovations on their own. There are many definitions of innovation activity. Thus, according to the Draft Federal Law "On Innovation Activity" dated December 23, 1999, innovation activity is a process aimed at translating the results of scientific research and development or other scientific and technological achievements into a new or improved product sold on the market, into a new or an improved technological process used in practical activities.

The concept of innovation: innovation is a system of activities for the use of scientific, scientific, technical and intellectual potential in order to obtain a new or improved product or service, a new way of their production to meet both individual demand and the needs of society in innovation as a whole. The relevance of the implementation of technological developments is due to two groups of changes in the environment of the functioning of the enterprise, which have a domestic and international nature. In other words, enterprises are under pressure from the external and internal markets. This pressure is expressed in changing consumer behavior; development of markets for goods and services and, as a result, increased competition; global development of new diverse technologies; globalization of supply and demand.

Before talking about the importance of innovations to improve production efficiency, it is necessary to define the concept of innovation, identify the types of innovation, and also describe the main forms of organization of the innovation process. Innovation (innovation) is a new way to meet needs, giving an increase in useful effect, as a result of the development and mastering of the production of new or improved products, technologies and processes.

It is customary to distinguish between the following types of innovation:

Technological innovation is the activity of an enterprise associated with the development and development of new technological processes.

Product innovation involves the development and implementation of new or improved products.

Process innovation involves the development and development of new or significantly improved production methods, including the use of new, more modern production equipment, new methods of organizing the production process, or a combination of them.

In foreign and Russian practice, there are three basic forms of organization of the innovation process:

administrative and economic (assumes the presence of a research and production center - a large or medium-sized corporation that combines research and development, production and marketing of new products.)

program-targeted (provides for the work of program participants in their organizations and the coordination of their activities from the program control center)

initiative (consists in financing activities and administrative assistance to inventors - singles, initiative groups, as well as small firms created to develop and master innovations.)

The main forms of organization of innovative activity at present are:

research centers and laboratories as part of corporate structures;

temporary creative scientific teams or centers that are created to solve certain major and original scientific and technical problems;

state scientific centers;

various forms of technology park structures: science parks, technology and research parks, innovation, technology innovation and business innovation centers, business incubators, technopolises.

It should also be noted that innovation activities can be carried out by specialized research organizations as the main activity and represent the development of new products for sale in the market of innovative technologies. At the same time, the widest range of enterprises is engaged in the development of new technologies as an auxiliary direction for their use in the production of products. A set of interrelated processes and stages of innovation creation represent the life cycle of innovation, which is defined as the period of time from the birth of an idea to the removal from production of an innovative product implemented on its basis. In its life cycle, an innovation goes through a number of stages, namely:

the origin, accompanied by the implementation of the required amount of research and development work, the development and creation of an experimental batch of innovation;

growth (industrial development with the simultaneous entry of the product to the market);

maturity (stage of serial or mass production and increase in sales volume);

market saturation (maximum production and maximum sales);

decline (curtailment of production and withdrawal of the product from the market).

Safronov N.A. highlights the factors that determine the importance of innovation:

the need to adapt the enterprise to new business conditions;

changes in tax, monetary and financial policies;

improvement and dynamics of sales markets and consumer preferences, i.e. demand pressure;

activation of competitors;

market fluctuations;

structural industry changes;

the emergence of new cheap resources, the expansion of the market for factors of production, i.e. supply pressure;

the desire to increase sales;

expansion of market share, transition to new markets;

improving the competitiveness of the company;

economic security and financial stability of the enterprise;

profit maximization in the long run.

The process of diffusion of innovations is called technology diffusion. The rate of diffusion depends mainly on the effectiveness of the technological innovation. Moreover, the greater the number of enterprises used this innovation, the higher the losses of those enterprises that did not use it. Moreover, the sooner an enterprise starts to innovate, the faster (and cheaper) it will be able to catch up with the leaders. This implies the need to highlight the conditions under which it is useful for enterprises to develop new products. These criteria are: the threat of obsolescence of existing products; the emergence of new customer needs; changing tastes and preferences of consumers; shortening the life cycle of goods; tougher competition. Among the internal factors under which the effectiveness of innovations increases, we can name:

the ability of management and staff to identify and evaluate economic, social and technological changes in the external environment;

leadership orientation to the long term and the presence of clear strategic goals;

a developed sales and marketing system capable of researching and evaluating market trends;

continuous search for new market offers; ability to analyze and implement new ideas.

2The main directions of the introduction of new equipment (technology) at the present stage

development of new and modernization of manufactured products;

introduction of new technologies, machines, equipment, tools and materials into production;

use of new information technologies and new ways of production;

improvement and application of new progressive methods, means and rules for organizing and managing production.