federal agency of Education
Specialty "Maintenance and repair of motor vehicles"
Discipline "Economics have grown"
COST SYSTEM AND COST CALCULATION FOR MAINTENANCE AND REPAIR OF VEHICLES
EXPLANATORY NOTE
TO COURSE PROJECT
Introduction
1. Characteristics of the production unit
2.2 Calculation of costs for spare parts and repair materials.
2.3 Calculation of the amount of overhead costs.
2.4 Drawing up cost shifts and costing.
Introduction
One of the most important tasks in the field of vehicle fleet operation is the further improvement of the organization of maintenance and current repair of vehicles in order to increase their performance and at the same time reduce operating costs. The relevance of this task is also confirmed by the fact that many times more labor and money are spent on the maintenance of a car than on its production.
At present, on the basis of scientific and technological progress, the planned preventive maintenance and repair system for the rolling stock of the timber industry complex as a whole, proven by many years of experience, is being further developed.
Both in the field of organizing road transport and in the field of technical operation of vehicles, various economic and mathematical methods of analysis, planning and design are beginning to be applied. New methods and tools for diagnosing the technical condition and predicting the resources for the uptime of vehicles are being developed and implemented more and more widely. New types of technological equipment are being created that make it possible to mechanize, and in some cases even automate, labor-intensive operations for the maintenance and repair of rolling stock. Modern forms of production management are being developed, which are designed for the use of electronic computers with a further transition to an automated control system.
With the ever-increasing saturation of the national economy with cars, the modern economic system provides for new structural divisions road transport- car factories and production associations, repair and maintenance bases, which potentially contribute to the transition to a centralized production of car maintenance and repair.
Characteristics of the production unit
Motor transport company for maintenance, daily inspection and current repair of cars and trucks.
1. Car brand Kamaz-5420
2. Number of cars 250
3. Average daily mileage 185
4. Working days in a year 253
5. Annual working time fund 2076
6. Number of impacts per year
7. Labor intensity of work, pers. hour.
The area of the enterprise is 448 m 2 .
The enterprise belongs to the 0A0 plant "Mars".
It is designed to timely check and eliminate breakdowns, malfunctions in the company's vehicles.
For this, special equipment is used. Let's put this equipment in the table.
Table No. 1 Production equipment and organizational equipment.
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Equipment identification |
Cost in rub. |
We stand together. in rubles |
Power in kW |
Water consumption per hour. l |
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6. Hydraulic press |
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9. Impact wrench |
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10 .Vise 11-140 |
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2. The system of costs for maintenance and repair of the production unit
The cost of production of the production unit is the monetary expression of all costs for the implementation of the planned scope of work. Determining the costs per unit of production is called costing.
When calculating the cost price, all costs, depending on their nature and purpose, are distributed by item.
The change in the cost of maintenance and repair includes the main and additional wages production workers with social security contributions, spare parts costs, materials overheads.
2.1 Calculation of headcount and payroll
Table No. 2 The proportion of labor intensity repair work each category in the total complexity of the work.
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Number slave. people |
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estimated |
accepted |
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The number of workers is determined on the basis of the planned scope of work and the effective working time fund of one worker.
At jobs where the duration of night shifts is the same as day shifts, for every hour night work extra paid: for 8-hour and 7-hour working days 1/7 tariff rate with a 6-hour working day 1/5 of the hourly tariff rate.
Surcharge for night time, rub.
N p \u003d T´ / Fr (1)
where T´ is the labor intensity of the work performed by the unit, taking into account the planned overfulfillment of the established norms for the production of man-hours.
Fr - working time fund (submitted by TO and TR)
N р=215080/2076=104
average wage category of a worker
Рav=(1N 1 +2N 2 +3N 3 +…+6N 6)/(1N 1 +2N 2 +3N 3 +…+6N 6)(2)
where 1,2,3,…6 are work grades
Rav=(1*19+2*22+3*28+4*23+5*12)/104=2.87
13 teams of 8 people.
Table No. 3 Time wage fund
|
Labor intensity |
Hourly rate |
Payroll funds (rub.) |
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average hourly rate
Ssch=(Sch1N 1 + Sch2N 2 + Sch6N 6)/(N 1 +N 2 +…+N 6)(3)
C h1, C h2, ... C h6 - the hourly rate of a repair worker is 1.2, ... 6 categories, p.
avg=(20*19+27.2*22+30*28+34*23+36*12)/104=29.15 rub.
Brigadier salary
D br \u003d P br * S bw * F br * N br / 100 (4)
where P br - percentage of additional payment for foremanship;
C hb - the hourly tariff rate of the foreman, rub;
N br - the number of foremen.
D br \u003d 10% * 36 * 2076 * 13/100 \u003d 97157 rubles.
Surcharge for night time
D n \u003d 1/7 * C mid * t n * D r * N n (5)
t n - the number of night hours of work per day
D p - the number of working days of the production unit in the year;
N n - the number of repair workers of the production unit working at night.
D n \u003d 1/7 * 29.15 * 8 * 253 * 48 \u003d 396477 rubles.
Basic payroll
FZP o \u003d FZP pov + PR fzp + D br + D n (6)
where PR wages are bonuses from the payroll fund, rub
Payroll salary o \u003d 6268923 + 40% + 97157 + 396477 \u003d 3001203 rubles.
General FEP
FZP total \u003d FZP o + FZP d (7)
FZP total \u003d 3001203 + 300120 \u003d 3301323 rubles.
Social Security Contribution
H p \u003d 0.356 (FZP o + FZP d) (8)
where 0.356 is the coefficient taking into account social insurance contributions
H p \u003d 0.356 * 3301323 \u003d 1175271 rubles.
Salary fund
FZ P total with deductions. \u003d FZP total + H p (9)
FZ P total with deductions. = 3301323 +1175271=4476594 rub.
ZP p \u003d (FZP total * PR fmp) (10)
where PR fmp is a bonus from the material incentive fund,
ZP p \u003d (3301323 + 1231836) / (12 * 104) \u003d 3632 rubles.
Table 4 General payroll
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Naming of expenditures |
Amount of expenses, rub. |
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Time payroll |
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Brigadier's allowance |
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Night work allowance |
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Payroll bonus |
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Basic payroll |
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Additional payroll |
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General payroll |
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Average monthly salary, taking into account bonuses from the material incentive fund and for savings material resources |
2.2 Cost calculation for spare parts and repair materials
Cost rates are established for car brands for the 2nd category of road operating conditions. When operating vehicles in conditions of category 1, a coefficient of 0.84 should be applied, and in conditions of category 3 of category 1.25.5 - 1.8.
Similarly, the costs of repair materials necessary to carry out the TR of cars are determined.
The consumption of materials for maintenance is determined according to the standards established for one impact on car brands.
If there are norms for the consumption of materials and spare parts for sections, the calculation is carried out according to these norms. For diagnostic stations, specialized posts for the replacement of units, the consumption of spare parts and repair materials is not planned.
With uch \u003d H sch * l total * C t * K esch / 1000 (11)
where N sch is the cost rate for spare parts per 1000 km, rub.
C t - the percentage of labor intensity of the work of the unit is approximately 0.7 - 0.8;
K ezch - coefficient taking into account savings on spare parts
(K ezch \u003d 1-(P ezch / 100)) (12)
P ezch - percentage of spare parts savings
With zch \u003d 60 * 11701250 * 0.7 * 0.98 / 1000 \u003d 481623 rubles.
With zah \u003d 80 * 11701250 * 0.7 * 0.98 / 1000 \u003d 642164 rubles.
With zch \u003d 140 * 11701250 * 0.7 * 0.98 / 1000 \u003d 1123788 rubles.
l total \u003d 250 * 185 * 253 \u003d 11701250
Consumption of materials.
C m \u003d N m * N then (13)
EO, C m \u003d 20 * 56700 \u003d 1134000 rubles.
TO 1, C m \u003d 55 * 3180 \u003d 174900 rubles.
TO 2, C m \u003d 85 * 1000 \u003d 85000 rubles.
TR S zch \u003d 160 * 481623 * 0.7 * 0.98 / 1000 \u003d 52862 rubles.
Table No. 5 Cost of spare parts and repair materials.
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Types of air |
Salary cost |
Rem cost. ma |
Total costs |
2.3 Calculation of the amount of overheads
This item includes the costs associated with the maintenance and operation of equipment, and general shop expenses. The change of overhead costs is based on the current standards in the following order.
The costs for the current repair of the building are determined on the basis of the norm for the TR of the building, set at 1.5 - 3% of its value.
Electricity costs include the cost of lighting and the operation of the electrical motors of the equipment.
The rate of water consumption for domestic needs is 20% of the consumption for domestic needs.
B s \u003d (C s + C cn) V s (14)
C s, C p - the cost of 1 m 3, respectively, of an industrial building, the construction of plumbing and industrial - wiring 1 m 3 rubles.
V c - room volume, m 3
B s \u003d (1970 + 150) * 2240 \u003d 4748800 rubles.
Table No. 6 Calculation of depreciation
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Equipment identification |
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1. Ditch Inspection Lift |
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2. STS 10 stand for control of brake systems |
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3. Control crane |
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4. Washing plant OM-5361-KGKB |
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5. Jack P-304 hydraulic rolling |
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6. Hydraulic press |
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7. Universal drilling bench 25125 |
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8. Carry-radial machine 2E52 |
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9. Impact wrench |
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10 .Vise 11-140 |
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11. Backlash rudder. managed. K-524 |
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12. Stand for repair per. and ass. bridges |
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Building maintenance costs.
4748800*3/100=142464rub
Equipment maintenance costs.
983560*5/100=49178 rub.
Annual electricity consumption for lighting.
Q eos \u003d 25 * F * T os / 1000 (15)
where 25 is the consumption of lighting electricity per 1m 2, W
F - Area of production premises, m 2
T os - the number of hours of use of the lighting load per year
Q eos \u003d 25 * 448 * 2000 / 1000 \u003d 22400 kW / h
Annual electricity consumption
Q es \u003d ∑ R y * F about * K s * K s / (K ps * K pd) (16)
∑R y - total installed power of electrical receivers, kW
F about - the actual annual fund of the working time of the equipment, h;
K z - equipment load factor (0, -0.9)
K c - demand coefficient (0.15-0.25)
K ps - coefficient taking into account losses in the network (0.92-0.95)
K pd - coefficient taking into account losses in the engine (0.85-0.9)
Q es \u003d 32.9 * 2076 * 0.7 * 0.2 / (0.95 * 0.9) \u003d 11249 kW
Total cost
C e \u003d Ts kW (Q eos + Q es) (17)
where C kW is the cost of 1 kWh, rub.
C e \u003d 3 * (22400 + 11249) \u003d 100947 rubles.
Annual water consumption for production needs
Q v.pr \u003d N in * F about * N about * K e / 100 (18)
H in - hourly water consumption per piece of equipment, l
N about - the number of pieces of equipment
Q v.pr \u003d 100 * 2076 * 1 * 0.7 / 1000 \u003d 145 m 3
Water consumption for domestic and other needs
Q v.bp \u003d (40N yar + 1.5F) * 1.2D p / 1000 (19)
N yar - the number of secret workers
D r - days of work of the production unit
1.2 - coefficient taking into account water consumption for working needs
Q v.bp \u003d (40 * 104 + 1.5 * 448) * 1.2 * 253 / 1000 \u003d 1467 m 3
Water supply costs
C in \u003d C in * (Q v. inc + Q v. bp) (20)
Cv - the cost of water, rub.
C in \u003d 3 (145 + 1467) \u003d 4836 rubles.
For heating
C from \u003d 448 * 120 \u003d 53760 rubles.
Occupational Health and Safety
C ocher \u003d 4476594 * 0.03 \u003d 134298 rubles.
S m-b-p \u003d 983560 * 0.1 \u003d 98356 rubles.
Table No. 7 Overhead
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Expenditure |
Amount of expenses |
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Building depreciation |
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Building maintenance |
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Equipment maintenance |
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Water supply costs |
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Electricity costs |
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heating costs |
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For labor protection |
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To compensate for the wear and tear of material tools |
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Equipment depreciation |
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other expenses |
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2.4 Compiling cost shifts and cost estimates
It is compiled in order to determine the cost per maintenance or per 1000 km of run when performing current repairs and diagnostic work. Thus, costing is the calculation of costs by item per unit of output. When performing work on TO and TR for units of production, there may be one technical impact (TO-1, TO-2, EO) or 1000 km of run.
Table No. 8 Calculation of the cost of maintenance and TR
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Expenditures |
Costs rub. |
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Per 1000 km run for (1 MOT) |
In % of total |
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2. Cost of spare parts |
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3. Material costs |
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4. Overhead |
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3. Economic efficiency from the implementation of the event
An indicator of the economic effect of the introduction new technology and carrying out organizational and technical measures, there can be annual savings for a whole range of cost and natural indicators.
For car repair and car service enterprises, output in rubles per 1 ruble can be used as additional indicators. capital investments or from 1m 2 of total and productive area; costs of raw materials, materials, fuel, electricity and other material assets per unit of output.
K w \u003d 1-P e / 100 (21)
P e - percentage of savings
K w \u003d 1-0.1 \u003d 0.9
N p2 \u003d T * K w / F p (22)
K w - coefficient of labor intensity reduction
N p2 \u003d 215080 * 0.9 / 2076 \u003d 93 people
FZP total 2 \u003d C c h * F r * N p2 * K d (23)
K d - coefficient of surcharges
FZP total 2 \u003d 29.15 * 2076 * 93 * 0.53 \u003d 2982804 rubles.
K d \u003d FZP total 1 / FZP pov (sd) (24)
K d \u003d 3301323 / 6268923 \u003d 0.53
C zch2 \u003d C zch1 * K e (25)
With zch2 \u003d 2247575 * 0.97 \u003d 2180147 rubles.
C m \u003d C m1 * K e (26)
K e - savings ratio
C m \u003d 1446762 * 0.97 \u003d 1403359 rubles.
K e \u003d 1-P e / 100 (27)
K e \u003d 1-0.03 \u003d 0.97
P e -% savings in spare parts
Table number 9
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Expenditures |
Costs rub. |
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Per 1000 km run for (1 MOT) |
In % of total |
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1. General wage fund with social security contributions |
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2. Cost of spare parts |
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3. Material costs |
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4. Overhead |
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E corner \u003d (S1-S2) (28)
where S 1 ... S 2 - the cost per unit of production before the implementation of measures and after.
E ug \u003d (8954041-7349420) \u003d 1604621 rubles.
E \u003d E ug / K (29)
where K - capital investments
E=1604621/1760000=0.91
T o \u003d K / E y (30)
T o \u003d 1760000 / 1604621 \u003d 1.1 years
Bibliography
1. Anisimov A.P. "Economics, organization and planning of road transport", M.; Transport, 1998
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The cost of maintenance and repair of equipment is determined by the formula:
where Z r.m = 3600 rubles. - annual costs for maintenance and repair of equipment per unit of repair complexity of the mechanical part of the equipment;
Z r.e \u003d 1080 rubles. - annual costs for maintenance and repair of equipment per unit of repair complexity of the electrical part of the equipment;
Calculation of costs for maintenance and repair of process equipment according to the base case is presented in Table 7.11.1.
Table 6.11.1 - Costs for those. basic equipment maintenance and repair
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operations |
Equipment |
Piece time, T piece (min) | |||
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Calculation of costs for maintenance and repair of process equipment according to the design option is presented in Table 6.11.2.
Table 6.11.2 - Costs for those. maintenance and repair of equipment according to the design option
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operations |
Equipment |
Annual maintenance costs Z r.m / Z r.e (thousand rubles) |
Piece time, T piece (min) |
Electricity costs, rub |
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For CNC machines, we additionally calculate the cost of maintenance and repair of CNC devices using the formula:
(6.10.2)
where E \u003d 1400 rubles is the annual cost of maintenance and repair of CNC systems.
For the base version:
.
For the project option:
.
The total cost of maintenance and repair of equipment according to the basic variant ΣЗР о = 87.66 rubles.
The total cost of maintenance and repair of equipment according to the design option ΣЗР о = 14.69 rubles.
6.12 Calculation of cutting tool costs
The cost of a cutting tool is calculated for each operation and for each tool using the formula:
(6.12.1)
where C and - the price of the instrument, rub.;
P and - the cost of all regrinding of the tool, rub.;
T about - the main time for the operation, min;
Kub - the coefficient of random loss of the tool;
T st - tool life period, h;
h is the number of tool regrindings until complete wear;
The calculation of the cost of cutting tools for the base case is presented in Table 6.12.1.
Table 6.12.1 - The cost of cutting tools for the base case
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operations |
Tool price, C and (rub) |
Main time, T about (min) |
Expenses for RI (rub) |
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Cutting cutter 2130-4026 |
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Boring cutter 2142-0203 |
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Milling cutter GOST 28527-90 (3 pcs) |
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Straight cutter 2102-0009 |
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Straight cutter 2102-0009 |
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Boring cutter 2142-0203 |
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Boring cutter 2142-0203 |
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Boring cutter 2142-0203 |
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Scoring cutter 2100-0005 |
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Straight cutter 2102-0005 |
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Straight cutter 2102-0005 |
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Straight cutter 2103-0005 |
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Boring cutter 2142-4002 |
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The total cost of the cutting tool according to the basic option ΣZI = 2.66 rubles.
The calculation of the cost of cutting tools for the design option is presented in table 6.12.2.
Table 6.12.2 - The cost of cutting tools for the design option
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operations |
Tool price, C and (rub) |
Regrinding costs, P and (rub) |
Main time, T about (min) |
Expenses for RI (rub) |
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Cut-off cutter ISCAR DGFH 32-5 |
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Cutter ISCAR SGSF 100-4-22K |
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Through cutter ISCARPSSNR2525M-12 |
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Cutter ISCARMCLNR2525M-16 |
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Special boring cutter |
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The total cost of the cutting tool according to the design option ΣZI = 1.29 rubles.
Preparation of cost estimates for maintenance and repair of equipment
Introduction
Conclusion
Literature
Introduction
In the process of production and sale of products, enterprises consume raw materials, materials, fuel, energy, depreciate fixed assets, pay for the labor of employees, bear the costs of servicing and managing production, selling products, paying for the services of other organizations. The totality of all current costs of the enterprise for the production and sale of products, expressed in monetary terms, forms the cost. The cost of production, representing the costs of the enterprise for production and circulation, serves as the basis for comparing costs and income, that is, self-sufficiency - a fundamental feature of market economic calculation.
The meaning of this economic category in the activities of enterprises is very high. It reflects the rationality of the use of material, labor and financial resources, fixed and working capital, the level of organization of production and labor; cost is one of the most important economic indicators when comparing costs and results in various options for technical and organizational solutions. Therefore, the analysis of the cost of industrial products and the identification of the factors that influenced it are so important in modern market conditions. It allows you to find out the trends in this indicator, the implementation of the plan according to its level, determine the influence of factors on its growth and, on this basis, evaluate the work of the enterprise in using the opportunities and establish reserves for reducing the cost of production.
As a whole, economic analysis and analysis of the production and sale of products are an objectively necessary element of production management, including costs. Cost management is a core element management activities. By using economic analysis the essence of economic processes is known, economic situations are assessed, production reserves are identified and, thus, decisions for planning and management are justified.
Expenses, costs, prime cost have always been under close attention of theory and practice. In the period of building a market economy, the importance of these indicators has increased. The relevance is due to the fact that the value of the main types of resources spent on the production of products, to a large extent affects the efficiency of production, the amount of profit and the level of profitability. Therefore, an enterprise using diverse types of resources: material, labor, technical and others, needs to manage them effectively in order to know how they are related to each other, what decisions to make to increase the return on the resources used, since the level of their use directly affects the amount of consumption .
The problem of cost management in modern conditions relevant for most Russian companies. The high cost of products and services reduces its competitiveness and forces management to look for reasons and reserves to reduce costs.
Effective cost management is an effective tool for increasing the transparency and efficiency of the company and its structural divisions, and is possible only on the basis of an integrated and systematic approach to solving the problem, i.e. based on a unified cost management system of the company.
The cost management system allows you to receive accurate and timely information on costs with any level of detail required for management; create a single cost management loop for the company, its branches and subsidiaries, including planning, accounting, control and analysis of costs; make costs transparent structural unit companies; pursue a reasonable tariff policy, identify and expand highly profitable areas of activity, and on this basis increase the efficiency of the company.
In the period of formation of the economy, the effective management of production costs and the results of the activities of enterprises is an important and complex task. The method of calculating the cost price significantly affects the financial results of the work, as well as management decisions aimed at increasing profitability by reducing production costs.
Methodological problems of calculating the cost of production (works, services) are given great attention in Russian and foreign economic literature. Various aspects of cost and profit management are considered in the works of domestic authors: M.A. Vakhrushina, V.P. Gruzinova, V.I. Danilina, N.P. Kondrakova, V.D. Novodvorsky, V.L. Perlamutrova, N.Ya. Petrakova, A.D. Sheremeta, N.D. Vrublevsky, O.D. Kaverina, V.E. Kerimova, A.A. Kuznetsova, Yu.A. Mishin and others, as well as foreign scientists: K. Drury, J.B. Clark, A. Marshall, J. Foster, J.R. Hicks, C.T. Horngren and others. Them Scientific research contributed to the development of theory and the formation of a sound cost accounting system, the successful application in practice of recommendations aimed at increasing the flexibility and completeness of accounting, strengthening its role in the management process.
The purpose of the course work is to analyze the cost of enterprise services and develop proposals for its reduction.
The object of the study is JSC "Uraldomnaremont".
The subject of the study is the cost of enterprise services.
Research objectives:
Conduct an analysis of the costs of production and sale of services on the example of JSC "Uraldomnaremont";
Find out trends in costs, cost, implementation of the plan for the level of cost, identifying factors for its increase in the enterprise;
Assess the work of the enterprise on the use of opportunities to reduce costs and optimize costs for services;
Propose ways to reduce the cost of services of JSC "Uraldomnaremont".
In conducting this study, the following techniques and methods were used:
Horizontal analysis;
Vertical analysis;
Factor analysis of coefficients (relative indicators);
Comparative analysis.
Sources of information: The theoretical basis of the study was the works of scientists-economists, educational and methodical literature. Data of primary, synthetic and analytical accounting and reporting of OAO Uraldomnaremont.
1. Technical and economic characteristics of the enterprise
1.1 Organizational and legal status of the enterprise
open joint-stock company"Uraldomnaremont" was established and registered for the first time by the City Hall of Yekaterinburg, registration number 19 dated 19.01.1995.
Society is legal entity and owns separate property recorded on its independent balance sheet, can acquire and exercise property and other rights on its own behalf, incur obligations, be a plaintiff and defendant in court.
Complete brand name Companies - Open Joint Stock Company "Uraldomnaremont".
The abbreviated company name of the Company is OAO Uraldomnaremont.
Location of the Company: Yekaterinburg, VIZ district, st. Kraulya, d. 61.
Types of work performed by JSC "Uraldomnaremont":
Installation of equipment and metal structures.
Works associated with increased danger industrial productions and objects.
Refractory lining.
Installation of technological pipelines.
Installation of hydraulic equipment and communications.
Works on the arrangement of external engineering networks and communications.
Works on the arrangement of internal engineering systems and equipment.
Protection of structures, process equipment and pipelines.
Design of buildings and structures of I and II levels of responsibility.
Commissioning works.
Civil works.
1.2 Organizational structure enterprise management and ways to improve it
The mechanical assembly section is one of the most significant production units workshops. The site management scheme is shown in fig. 1.1.
Rice. 1.1 Scheme of mechanical assembly department management
Four foremen organize the work, three of them foremen of the CCM section No. 1-4 work in shifts, the rest only on the day. Management is carried out by the head of the section.
The main task of the site is to carry out repairs of equipment, mainly roller sections and molds of steel continuous casting machines (CCM) of the BOF steel casting shop. The following equipment is available for repairs at the site:
Special stands for assembly, adjustment, hydraulic testing of equipment;
Lifting equipment incl. bridge type cranes with lifting capacity up to 120t;
Hydraulic presses with a force of up to 800 tons for the assembly / disassembly of rollers, the production of stampings;
Stations grease equipment nodes;
Mechanized warehouses for finished products and semi-finished products;
Drilling, turning and emery machines;
Washing machine, induction furnace for heating bearings;
Racks, transfer trolleys, special equipment and tools necessary for repair work.
1.3 Technical and economic indicators of the enterprise and their analysis
Table 1.1 shows the dynamics of the main technical and economic indicators of the enterprise.
Table 1.1 - Dynamics of the main technical and economic indicators of the enterprise
| Index | 2007 | 2008 | year 2009 | Deviations, +/- | Deviations,% |
| Revenue (without VAT), thousand rubles | 40645 | 44032 | 45863 | 5218 | 112,84 |
| Cost, thousand rubles | 30792 | 34132 | 28621 | -2171 | 92,95 |
| Profit, thousand rubles | 9853 | 9900 | 17242 | 7389 | 174,99 |
| Medium payroll personnel, pers. | 148 | 152 | 128 | -20 | 86,49 |
| The average labor intensity of a unit of services people/thous. rub. (page 2: page 1) | 0,00364 | 0,00345 | 0,00279 | -0,00085 | 76,65 |
| Wage fund, thousand rubles | 22532 | 26284 | 20284 | -2248 | 90,02 |
| The average annual wage of one payroll employee, thousand rubles. (p.4: p.2) | 152,24 | 172,92 | 158,47 | 6,23 | 104,09 |
Figures 1.1 and 1.2 show the dynamics of the main technical and economic indicators of the enterprise.
Figure 1.1 - Dynamics financial results in 2006 - 2009
Figure 1.2 - Dynamics of the number of personnel and average annual wages in 2006-2009
Thus, the data presented in Table 1.1 indicate that in the dynamics for the study period, all performance indicators of the enterprise have improved.
2. Calculation of the cost of maintenance and repair of equipment
2.1 Planning the number of employees for a smooth scope of work
Table 2.1 shows the dynamics of costs for labor force in 2007 - 2009.
Table 2.1 - Analysis of labor costs
Analyzing the data in Table 2.1, the following conclusion can be drawn. Average headcount personnel in 2008 compared to 2007 increased by 4 people, and in 2009 compared to 2008 decreased by 24 people. At the same time, the average annual wage per employee in 2008 increased by 20.68 thousand rubles, but at the same time wages were saved by reducing the labor intensity of a unit of services (-19 kopecks) in connection with the implementation of innovative measures. This trend is also observed in 2009: the average annual wage per employee decreased by 14.45 thousand rubles, and the labor intensity of a unit of services - by 66 kopecks.
2.2 Calculation of labor costs and contributions to off-budget funds
cost estimate service reduction
To determine the degree of influence of individual factors on the level of labor costs, we will use the data from Table 2.1:
1. Labor costs (LOC):
a) 2007 ZOT 0 = 22532 thousand rubles
b) 2008 ZOT 1 = 26284 thousand rubles
c) 2009 ZOT2 = 20284 thousand rubles
2. Determine the average wage per employee
salary of 1 worker = ZOT / N
a) 2007: salary of 1 employee 0 = 22532 / 148 = 152.24 thousand rubles.
b) 2008: salary of 1 employee 1 = 26284 / 152 = 172.92 thousand rubles.
c) 2009: salary of 1 employee 2 = 20284 / 128 = 158.47 thousand rubles.
3. Let's determine what would be the cost of labor with the average wage per employee at the level of the previous year and the number of employees in the reporting year:
ZOT 1 \u003d salary of 1 employee 0 * N 1 \u003d 152.24 * 152 \u003d 23140.48 thousand rubles.
ZOT 2 \u003d salary of 1 employee 1 * N 2 \u003d 172.92 * 128 \u003d 22133.76 thousand rubles.
4. Let's determine the influence of individual factors on the level of labor costs:
a) change in the number of employees
ΔZOT 1 number of employees \u003d ZOT 1 - ZOT 0 \u003d 23140.48 - 22532 \u003d 608.48 thousand rubles.
ΔZOT 2 number of employees \u003d ZOT 2 - ZOT 1 \u003d 22133.76 - 26284 \u003d - 4150.24 thousand rubles.
b) change in the average wage per employee
ΔZOT 1 salary 1 employee \u003d ZOT 1 - ZOT 1 \u003d 26284 - 23140.48 \u003d 3143.52 thousand rubles.
ΔZOT 2 salary 1 employee = ZOT 2 - ZOT 2 = 20284 - 22133.76 = - 1849.76 thousand rubles.
c) the overall influence of factors
ΔZOT 1 \u003d ΔZOT 1 number of employees + ΔZOT 1 salary 1 employee = 608.48 + 3143.52 = 3752 thousand rubles.
ΔZOT 2 \u003d ΔZOT 2 number of employees + ΔZOT 2 salary 1 employee \u003d - 4150.24 - 1849.76 \u003d - 6000 thousand rubles.
Thus, in 2008 at JSC "Uraldomnaremont" there was an increase in labor costs by 3,752 thousand rubles compared to 2007. This growth was due to an increase in the average wage per employee, under the influence of which the STB increased by 3143.52 thousand rubles, as well as due to an increase in the number of employees by 4 people, which led to an increase in the STB by 608, 48 thousand rubles.
In 2009, Uraldomnaremont JSC reduced labor costs by 6,000 thousand rubles compared to 2008. This decrease was due to a decrease in the average wage per employee, under the influence of which the STB decreased by 1849.76 thousand rubles, as well as due to a decrease in the number of employees by 24 people, which led to a decrease in the STB by 4150, 24 thousand rubles.
2.3 Calculation of workshop and general factory costs
Let's analyze the costs for 1 ruble of the volume of services at OAO Uraldomnaremont.
Table 2.2 - Analysis of costs per 1 ruble of the volume of services at JSC "Uraldomnaremont"
| Cost element | Amount, thousand rubles | Growth rate | |||
| 2007 | 2008 | 2009 | 2008 | 2009 | |
| Salary | 22535 | 26284 | 20284 | 116,64 | 77,17 |
| 3109 | 3653 | 2840 | 117,50 | 77,74 | |
| Material costs | 2414 | 2030 | 2404 | 84,09 | 118,42 |
| Including: | |||||
| Raw materials | 989 | 1203 | 1389 | 121,64 | 115,46 |
| Fuel and electricity | 1425 | 827 | 1015 | 58,04 | 122,73 |
| Other costs | 2734 | 2165 | 3093 | 79,19 | 142,86 |
| Total by Cost Elements | 30792 | 34132 | 28621 | 110,85 | 83,85 |
| Scope of services | 40645 | 44032 | 45863 | 108,33 | 104,16 |
| Costs per 1 ruble of marketable products | 0,7576 | 0,7752 | 0,6241 | - | - |
Figure 2.2 shows the dynamics of costs per ruble of marketable products in 2007-2009.
Figure 2.1 - Dynamics of costs per ruble of commercial output in 2007-2009
In the course of the cost analysis for 1 ruble of the volume of services, it was revealed that the costs for 1 ruble of the volume of services at Uraldomnaremont OJSC amounted to 0.7576 rubles in 2007, 0.7752 rubles in 2008, 0 in 2009, 6241 rub. Costs per 1 ruble of services increased in 2008 compared to 2007 by 0.0176 rubles; in 2009 compared to 2008 are reduced by 0.1511 rubles. This is a positive moment in the activities of the organization and indicates an increase in the profitability of services.
Let's spend factor analysis costs per 1 ruble of the volume of services by the method of chain substitutions using table 2.3, using data from 2008 and 2009:
Factor model Z-you for 1 rub. Y \u003d Zo / Y, where Zo - total costs (multiple model). Both factors are quantitative.
Table 2.3 - Factor model W-you for 1 ruble
Factor analysis showed that the total costs decreased, this led to a decrease in costs by 1 rub. the volume of services by 0.1202 rubles; costs for 1 rub. volume of services increased by 0.0260 rubles. by reducing the volume of services.
A direct impact on the change in the level of costs per ruble of marketable products is exerted by 4 factors that are in direct functional connection with it:
o change in the structure of manufactured products;
o change in the level of costs for the production of individual products;
o change in prices and tariffs for consumed material resources;
o change in wholesale prices for products.
The cost per 1 ruble of the volume of services is determined by the formula:
Cost = ΣQ*P / ΣQ*Z, (2.1)
1. Determine the costs per 1 ruble of services in 2007.
Cost 0 \u003d ΣQ 0 * Z 0 / ΣQ 0 * P 0 \u003d 30722/40645 \u003d 0.7576 rubles.
2. Determine the costs per 1 ruble of services in 2008.
Cost 1 \u003d ΣQ 1 * Z 1 / ΣQ 1 * P 1 \u003d 34132/40032 \u003d 0.7752 rubles.
3. Calculate the costs per 1 ruble of the volume of services in 2008 at the cost of a unit of services and prices in 2007
Cost 1 \u003d ΣQ 1 * Z 0 / ΣQ 1 * P 0 \u003d 30691/40615 \u003d 0.7557 rubles.
4. Calculate the costs per 1 ruble of the volume of services in 2008 at the unit cost of services in 2008 and prices in 2007
Cost 2 \u003d ΣQ 1 * Z 1 / ΣQ 1 * P 0 \u003d 34132/40615 \u003d 0.8404 rubles.
ΔZap Q \u003d Zap 1 - Zap 0 \u003d 0.7557 - 0.7576 \u003d - 0.0019 rubles.
ΔZap P \u003d Zap 2 - Zap 1 \u003d 0.8404 - 0.7557 \u003d + 0.0847 rubles
ΔZtr Z \u003d Cost 1 - Cost 2 \u003d 0.7752 - 0.8404 \u003d - 0.0652 rubles.
ΔZatr \u003d -0.0019 + 0.0847 - 0.0652 \u003d 0.0176 rubles.
Thus, the cost of services rendered in 2008 increased by 0.0176 rubles. per rub. sales. This happened as a result of a change in the structure of products sold - a decrease of 0.0019 rubles. per rub. costs, upward price changes - by 0.0847 rubles. per rub. costs, cost reduction due to changes in the prices of services sold, which made it possible to reduce the cost by 0.0652 rubles. per rub. costs.
1. Determine the costs per 1 ruble of services in 2008.
Cost 0 \u003d ΣQ 0 * Z 0 / ΣQ 0 * P 0 \u003d 34132/44032 \u003d 0.7752 rubles.
2. Determine the costs per 1 ruble of services in 2009.
Cost 1 \u003d ΣQ 1 * Z 1 / ΣQ 1 * P 1 \u003d 28621/45863 \u003d 0.6241 rubles.
3. Calculate the costs per 1 ruble of the volume of services in 2009 at the cost of a unit of services and prices in 2008
Cost 1 \u003d ΣQ 1 * Z 0 / ΣQ 1 * P 0 \u003d 29797.6 / 42559.8 \u003d 0.7001 rubles.
4. Calculate the costs per 1 ruble of the volume of services in 2009 at the unit cost of services in 2009 and prices in 2008
Cost 2 \u003d ΣQ 1 * Z 1 / ΣQ 1 * P 0 \u003d 28621/40615 \u003d 0.7047 rubles.
5. Let us determine the impact on the costs per 1 ruble of the volume of services of various factors:
a) change in the structure of products sold
ΔZap Q \u003d Zap 1 - Zap 0 \u003d 0.7001 - 0.7752 \u003d - 0.0751 rubles.
b) change in cost of goods sold
ΔZap P \u003d Zap 2 - Zap 1 \u003d 0.7047 - 0.7001 \u003d + 0.0046 rubles
c) change in prices of products sold
ΔZtr Z \u003d Cost 1 - Cost 2 \u003d 0.6241 - 0.7047 \u003d - 0.0806 rubles.
d) the total influence of all factors
ΔZatr = - 0.0751 + 0.0046 - 0.0806 = - 0.1511 rub.
Thus, the cost of goods sold in 2009 decreased by 0.1511 rubles. per rub. sales. This happened as a result of a change in the structure of sold products - a decrease by 0.0751 rubles. per rub. costs, upward price changes - by 0.0046 rubles. per rub. costs, but the greatest impact was exerted by the cost reduction due to changes in the prices of products sold, which made it possible to reduce the cost by 0.0806 rubles. per rub. costs.
2.4 Budgeting and analysis
We will analyze the cost of services at OAO Uraldomnaremont. When calculating the cost by cost elements, the following expenses are included in its composition:
material costs;
labor costs;
contributions for social needs;
other costs.
Table 2.4- Analysis of the cost of services at JSC "Uraldomnaremont" by economic elements for 2007-2008
| Cost elements | Amount, thousand rubles | Cost structure, % | ||||
| 2007 | 2008 | Deviations | 2007 | 2008 | Deviations | |
| Salary | 22535 | 26284 | 3749 | 73,2 | 77,0 | 3,8 |
| Deductions for social needs | 3109 | 3653 | 544 | 10,1 | 10,7 | 0,6 |
| Material costs | 2414 | 2030 | -384 | 7,8 | 5,9 | -1,9 |
| including: | ||||||
| Raw materials | 989 | 1203 | 214 | 3,2 | 3,5 | 0,3 |
| Fuel and electricity | 1425 | 827 | -598 | 4,6 | 2,4 | -2,2 |
| Other costs | 2734 | 2165 | -569 | 8,9 | 6,3 | -2,5 |
| Full cost | 30792 | 34132 | 3340 | 100 | 100 | - |
| 20938 | 23551 | 2613 | 68,0 | 69,0 | 1,0 | |
| fixed costs | 9854 | 10581 | 727 | 32,0 | 31,0 | -1,0 |
Table 2.5 - Analysis of the cost of services at JSC "Uraldomnaremont" by economic elements for 2008-2009
| Cost elements | Amount, thousand rubles | Cost structure, % | ||||
| 2008 | 2009 | Deviations | 2008 | 2009 | Deviations | |
| Salary | 26284 | 20284 | -6000 | 77,0 | 70,9 | -6,1 |
| Deductions for social needs | 3653 | 2840 | -813 | 10,7 | 9,9 | -0,8 |
| Material costs | 2030 | 2404 | 374 | 5,9 | 8,4 | 2,5 |
| including: | ||||||
| Raw materials | 1203 | 1389 | 186 | 3,5 | 4,9 | 1,3 |
| Fuel and electricity | 827 | 1015 | 188 | 2,4 | 3,5 | 1,1 |
| Other costs | 2165 | 3093 | 928 | 6,3 | 10,8 | 4,5 |
| Full cost | 34132 | 28621 | -5511 | 100 | 100 | - |
| including: Variable costs | 23551 | 19199 | -4352 | 69,0 | 67,1 | -1,9 |
| fixed costs | 10581 | 9422 | -1159 | 31,0 | 32,9 | 1,9 |
Based on the data in tables 2.4 and 2.5, we can conclude that the total amount of costs in 2008 compared to the level of 2007 increased by 3340 thousand rubles, the total amount of costs in 2009 compared to the level of 2008 is reduced by 5511 thousand roubles. The largest share in the cost structure in 2008 was occupied by labor costs, although in 2009 their share decreased by 6.1%, thus the company saved 6,000 thousand rubles. The amount of material costs in 2008 compared with the level of 2007 decreased by 384 thousand rubles. or 1.9%, and the amount of material costs in 2009 compared to the level of 2008 increased by 374 thousand rubles. or 2.5%. In 2008, compared to 2007, other costs decreased by 2.5%, or by 569 thousand rubles, but in 2009, compared to 2008, they increased by 4.5%, or by 928 thousand rubles.
The share of costs in the total cost is shown in Figures 2.2 - 2.3.
Figure 2.2 - The share of costs in the total cost of services in 2007
Figure 2.3 - The share of costs in the total cost of services in 2008
Figure 2.4 - The share of costs in the total cost of services in 2009
These figures indicate that in the study period, the main share of costs fell on the remuneration of employees, by 2009 the share of this cost item decreased by 4%, the share of costs for raw materials and materials increased by 1%, other costs of the enterprise increased by 2%. %.
3. Development of measures for good governance costs
When repairing equipment, unloading work is carried out manually. At the moment, 14 people are employed in the loading operations of the port direction. In order to save costs, the company is offered to purchase an autoloader, which will reduce the share of manual labor, which will positively affect the cost of the company's services.
For the implementation of loading and unloading operations, the company is recommended to purchase an MSI 20-35 forklift.
MSI series forklift trucks are mainly designed for loading work on open areas. The scope of their application is quite wide - this is the work of loading and unloading vehicles (the loader is able to work in the bodies of trucks and their trailers), work on unpaved areas and uneven terrain, work in the port, work in the winter. Forklifts can also work indoors. For each of these conditions, loaders are equipped with the appropriate type of wheel tread.
MANITOU MSI forklifts are equipped with PERKINS diesel engines or TOYOTA gasoline engines. The hydrostatic transmission makes it possible to control with millimeter precision without jerking during acceleration and deceleration. The hydraulic valve precisely transmits the driver's signals to the loader. The front axle differential lock allows normal operation on slippery surfaces, including icy and snowy areas. High ground clearance (ground clearance) of 260 mm. allows you to easily overcome surface irregularities without the risk of damage to the load. The rear axle of the loader is with a transverse slope, which does not hang out the wheels when hitting an obstacle. Large-diameter front wheels with low-pressure tires absorb small surface irregularities and also improve traction on slippery surfaces. The rear wheels, equipped with built-in hydraulic cylinders, have a large steering angle, which provides good maneuverability for MSI forklifts. Two brake systems: hydrostatic and hydraulic. Hydrostatic braking occurs by disabling the pump drive.
MSI lift trucks are equipped as standard with an open cab with front and rear windows. The height of the loader with a standard cab is 2.10 m, and for the Buggi version - 1.99 m (for work in the bodies of vehicles). To reduce vibration from the engine and driving on uneven surfaces, the cab is equipped with shock absorbers. To facilitate the work of the driver, the cab of the loader is designed so that only one step is necessary for the driver to access. Also, for convenience, the loader is equipped with two handrails. Front and rear windshield wipers with glass washer are provided as standard. The cab can also be equipped with two 180° opening doors and with an installed heater.
MANITOU forklift trucks can work with different types of cargo. All kinds of grabs and buckets for bulk cargo can be used as attachments. Mast tilt 10/12° is the best indicator among loaders. Loaders can be equipped with several types of masts with lifting heights up to 6 meters, including those with free lifting forks.
To work with various types of cargo, MANITOU offers a kit additional equipment for quick change of attachments (fig.) and, for example, changing the fork carriage to the bucket takes only a few seconds and the operator can change without leaving the cab.
MSI 20-35 forklift for open areas is offered to be purchased from JSC Technology and Logistics. Founded on May 21, 2002, the company "Technology and Logistics" today is the official partner of the German company Pfaff-Silberblau and offers warehouse equipment in Moscow and St. favorable prices, in the shortest possible time. The cost of the forklift is 258,000 rubles, the equipment will be purchased at the expense of the company's own funds.
As mentioned earlier, at the moment, 14 people are currently employed in the loading operations of the port direction. As a result of the introduction of automatic equipment, the enterprise will be able to reduce the number of personnel employed in unloading by 4 people.
13205*12*4 = 633840 rub.
633840*0.26=164798.4 rub.
258,000 * 20% = 51,600 rubles.
Table 3.1 shows the dynamics of the enterprise's costs before and after the implementation of the proposed measure.
Table 3.1 - Dynamics of enterprise costs before and after the implementation of the proposed measure
Thus, the total cost of JSC "Uraldomnaremont" will be reduced by 747.24 thousand rubles.
Let us calculate the efficiency of capital investments. When calculating the discount factor, we will take the interest rate level at 20%, taking into account the refinancing rate set by the Central Bank of the Russian Federation at 8.5%, the planned inflation rate of 7.5%, and the planned risk level of 4%. The project implementation period is 2 years.
The amount of capital investments is 258 thousand rubles.
The calculation of net present value is presented in table 3.2.
Table 3.2 - Net present value of the project, thousand rubles
Project Profitability Index:
PI = 1494.48/258= 5.79
Simple payback period of the project:
PP \u003d 258 / (1,494.48 / 2) \u003d 0.35 years.
Discounted payback period of the project:
DPP = 258/(1141.0355/2) = 0.45 years.
So, the payback period of the project is 0.45 years, which confirms the effectiveness of the implementation of the proposed measure.
The use of specialized and universal load gripping devices allows to increase the productivity and safety of work, significantly increase the service life and reduce the risk of deformation of containers, fittings and ring assemblies during overload. Equipment of this type, used for lifting and moving containers, can be divided into four main groups:
- universal general-purpose rigging (slings of all types, including textile ones);
- removable load-handling devices made in the form of traverses with flexible traction elements;
– frame-type traverses (cargo frames) with special locks for capturing containers by the top fittings;
- load-handling devices of manual, semi-automatic and automatic action, which are the load-handling body of a container crane (container grips) or a reloader.
Mitsubishi FD80K forklift with a load capacity of 8000 kg Designed for intensive work in wagons, containers, trucks, in open and closed warehouses The Mitsubishi FD60-90 series of heavy loaders are equipped with powerful diesel engines with high fuel efficiency and low emissions in combination with automatic 2-way or 3 speed transmission. The robust chassis and hardy steering axle ensures a long service life, while reliability and excellent serviceability ensure low operating costs.
The 1.2-20 ton Mitsubishi FD80K loader series is exceptionally compact and easy to operate with low maintenance costs. It is the ideal assistant for a company whose goal is maximum productivity and profitability.
The operator spends at least 70% of the time in the warehouse on the loader, so comfort is essential throughout the day and ergonomics and vibration isolation are key to the design of the loader. The Grammer MSG12 handlebar is standard on the FD80K series loader models, with the MSG20 handlebar available as an option.
The loader has a wide legroom, easy command control is provided. To the right of the display are the backlight buttons, the shift lever and the emergency lever. The handbrake lever is easily operated with the corresponding button.
To turn the loader from the extreme left to the extreme right position, it is necessary to make 4 full turns of the steering wheel for a 3-wheel model.
The new optimized anti-glare screen is equipped with an IP54-rated processor, which ensures clear information.
In the new FD80K series loaders, the new steering system has been significantly improved by installing a larger hydraulic drive box and the latest priority valve.
The new hydraulic steering system delivers lighter and more precise turning force regardless of load, which greatly improves productivity.
The pump motor with priority valve for the control system is a 9 kW (IP20) JULI type serial motor. The steering column has an inclination of 5, which makes steering easier.
The loader systems are tuned to maximize operator error correction under normal operating conditions.
Automatic cornering speed control: New technology allows you to independently adjust the speed of the traction motor when maneuvering the loader. The electronic system uses a potentiometer mounted on the rear axle to adjust the speed of each motor individually without reducing torque, especially when cornering. The electronic differential obtained with this solution ensures complete safety of the loader when steering. When steering a three-wheel loader, the potentiometer sends a signal to the power module to stop turning during the turn and when the direction of rotation of the wheel is reversed, which creates a small turning radius. Any malfunction of the potentiometer is recorded in real time using electronic system, which immediately turns on the emergency systems.
Slow rolling unattended: When the loader is left on a slope without the handbrake applied, the loader will roll downhill. This triggers an alarm.
Inability to Accelerate When Turning: When the loader is turning, the operator cannot increase speed.
Seat microswitch test: When the operator leaves the seat while the truck is operating, the electric brake is immediately applied and all functions except steering are disabled.
The cost of the forklift is 398,500 rubles, the equipment is purchased at the expense of the company's own funds.
We will calculate the savings from the implementation of the proposed measure.
As mentioned earlier, at the moment, 15 people are currently employed in the loading operations of the railway direction.
Due to the introduction of automatic equipment, the enterprise will be able to reduce the number of personnel employed in unloading by 5 people.
The average salary of one employee of JSC "Uraldomnaremont" is 13,205 rubles.
Thus, there will be savings in the wage fund on:
13205*12*5 = 792300 rub.
Savings of social contributions will be:
792300 *0.26=205998 rub.
Due to the purchase of a loader, the company will increase the amount of depreciation related to other expenses:
398500 * 20% = 79700 rubles.
Table 3.3 shows the dynamics of the company's costs before and after the implementation of the proposed measure.
Table 3.3 - Dynamics of enterprise costs before and after the implementation of the proposed measure
Thus, the total cost of JSC "Uraldomnaremont" will be reduced by 918.6 thousand rubles, which confirms the effectiveness of the implementation of the proposed measure.
Conclusion
The transition to a market economy requires enterprises to increase the efficiency of production and the competitiveness of products and services through the introduction of scientific and technological progress, effective forms of economic management and production management, overcoming mismanagement, enhancing entrepreneurship, initiative, etc.
The cost price is the main price-forming and profit-forming factor, therefore, its analysis allows, on the one hand, to give a general assessment of the efficiency of resource use, on the other hand, to determine the reserves for increasing profits and reducing the price of a unit of production.
Cost reduction is the basis for increasing production efficiency. The cost of production is a consolidated synthetic indicator that characterizes in a generalized form all aspects of the production and economic activities of the enterprise. Cost price serves economic form reimbursement of consumed, elements of production, as well as to build a system of economic indicators and standards: profits, profitability, prices. So she plays essential role in the economic accounting mechanism.
Receipt the greatest effect at the lowest cost, saving labor, material and financial resources depends on how the enterprise solves the issues of reducing the cost of production.
Factor analysis showed that the cost of services at OAO Uraldomnaremont in 2009 decreased compared to 2008 by 5511 thousand rubles, while decreasing by 6813 thousand rubles. by reducing the wage fund; increased by 374 thousand rubles. due to an increase in material costs and by 928 thousand rubles. by increasing other costs. The decrease in the payroll had the greatest impact on the change in the cost of services.
The cost of goods sold in 2009 decreased by 0.1511 rubles. per rub. sales. This happened as a result of a change in the structure of sold products - a decrease by 0.0751 rubles. per rub. costs, upward price changes - by 0.0046 rubles. per rub. costs, but the greatest impact was exerted by the cost reduction due to changes in the prices of products sold, which made it possible to reduce the cost by 0.0806 rubles. per rub. costs.
Thus, the cost of services rendered in 2008 increased by 0.0176 rubles. per rub. sales, and in 2009 decreased by 0.1511 rubles. per rub. sales.
The results of the analysis indicate that in 2009 relative to 2008 the level of profitability increased due to the increase in the price level and the share of more profitable types of services in total sales. Reducing the cost of services sold by 1,176.6 thousand rubles. caused an increase in the level of profitability of services by 6.32%.
In order to save costs, Uraldomnaremont OJSC proposes a number of measures for implementation.
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Preparation of cost estimates for the repair and maintenance of equipment
We will present the calculation of the total cost of the work performed in accordance with the Basic Provisions on the composition of costs included in the cost of work.
The cost of work, calculated on the basis of economic cost elements, makes it possible: a) to determine the total amount of resources spent on the repair and maintenance of equipment; b) identify the cost structure as a whole, hence the cost reduction measures.
In this section, all costs by item are summarized in Table 9.
Table 9 - Estimated cost of repair and maintenance of equipment
The share of individual cost items is determined by the formula:
where Z i - individual cost items (for example, ʼʼMaterial costsʼʼ);
Z OVR - the total amount of costs.
Analyzing the structure of the cost of carrying out repairs and maintenance of equipment, it can be seen that the share of material costs in the cost structure reaches …%. Hence, it becomes clear that the most important factor in reducing the cost of work is to reduce the consumption of material resources: raw materials, materials, fuel, energy of all kinds. This can be achieved in various ways, the main ones are:
Implementation of resource-saving technological processes, low-waste and non-waste technologies;
Energy saving by organizational measures, development of consumption standards various kinds energy.
Saving is important labor resources. Despite the relatively small share of wage costs in the structure of production costs, we should not forget that wage savings lead to savings in payments to off-budget funds and reduce a number of tax payments, the calculation basis of which is the wage fund. For this reason, the tasks of increasing labor productivity, reducing the number of production staff or part of it, for example, the administrative apparatus.
Labor productivity growth can be achieved in various ways. The most important of them are the mechanization and automation of production processes, the development and implementation of high-performance technological equipment, and the replacement of physically and morally obsolete equipment. The introduction of these measures should be accompanied by an improvement in the organization of production and labor, since more productive and, consequently, more expensive equipment will be economically efficient only if its utilization rate is high. High utilization rate, full load of progressive equipment will reduce unit costs for depreciation of basic production assets.
The reduction of production costs should be ensured by determining and observing the optimal size of the batch of purchased materials, components.
Reducing the cost of work provides the company with:
Increasing the profit remaining at the disposal of the enterprise;
The emergence of greater opportunities for financial incentives workers and solutions of many social problems the team of the enterprise;
Improvement financial condition enterprises.
Drawing up a cost estimate for the repair and maintenance of equipment - the concept and types. Classification and features of the category "Estimates of the cost of repair and maintenance of equipment" 2017, 2018.
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1 Abstract... 2 Introduction... 3 Determining the timing of the development and modernization of technological processes, the required number of performers... 5 Calculation of the cost of performing a set of works... 7 Calculation of the cost of technological preparation of production... 8 Calculation of pre production costs... 8 Calculation of capital costs ... 9 Calculation of the cost and price of the designed technological process Determining the cost of materials Determining the cost of purchased products Determining the wages of the main production workers Calculation of tax deductions Calculation of indirect costs Calculation of current costs for the maintenance and operation of technological equipment Costs for Electricity Costs of materials Calculation of the basic and additional wages of employees, deductions for social needs Calculation of the cost of setting up equipment Calculation of the cost of repairs and overhaul maintenance Calculation of equipment depreciation Calculation of indirect costs Determination of non-production costs Calculation economic efficiency complex of works Control questions References... 20
2 Annotation Guidelines contain issues of organizational and economic profile. Designed for students of Moscow State Technical University named after N.E. Bauman, who carry out graduation projects related to the technological preparation of production, the development or modernization of technological processes. They can also be used for graduate students of engineering specialties of other higher educational institutions. The paper considers the calculations of economic indicators required for the stage of technological preparation of production. It is shown how to calculate the complexity and duration of the stages; the required number of performers; costs for the execution of work on the design and implementation of the technological process, the cost of the work performed, the planned economical effect, and projected profit from the developed or modernized technological processes. New technological, technical, organizational developments require investments. An important skill of graduates is the ability to conduct a reliable and complete assessment of the expected effects of modernization and development of technological processes: technical parameters products, improving the quality of products and (or) productivity, expanding technological capabilities, reducing production personnel, occupied space, energy intensity of processes. Methodological guidelines serve as one of the tools for performing this assessment in the organizational and economic part thesis. 2
3 3 Introduction These guidelines are intended for students doing diploma projects and work. Such projects may include, for example, the development of technologies for obtaining anti-corrosion coatings, the formation of three-dimensional nanostructures, various welding methods, chemical engineering processes in the manufacture of integrated circuits, or printed circuit boards. In any real-life project: conducting exploratory research and developing new technological processes and equipment, upgrading existing technological processes, manufacturing special technological equipment, materials on this topic are developed and analyzed taking into account the latest developments. In the organizational and economic part of the project or work (OECH), the general requirements should be met, which are as follows: explanatory note, which reflects the issues of the organizational and economic profile, should be ~ 5-10% of its volume (10 20 pages), the graphic part, as a rule, consists of 1-2 sheets of A1 format (or 1-2 sheets in a presentation in power point). The sheet should present the main results in digital form (formulas, tables) and graphical form(diagrams, graphs); The OE should consist of an introduction, the main part, conclusions, graphic materials and a list of references used. The introduction usually describes a brief description of themes of the graduation project, analysis of the goals and conditions of the work, relevance and analysis competitive advantage, which are planned to be obtained after the task is completed, the scope of technical processes, the rationale for economic requirements and limitations of the work performed. In the main part of the economic section of the graduation project, the stages and stages of work on R (terms of reference, technical design, working design) for the entire system of technological preparation of production (TPP) or for a specific technological process are determined. The complexity and duration of the stages are calculated; the required number of work performers is determined taking into account the needs of the task; a schedule (tape schedule) or a network schedule is drawn up and, if necessary, its optimization is carried out. The costs are then calculated
4 4 for the performance of work on the design and implementation of the technological process, or its modernization, development of the design for manufacturability, design and manufacture of special technological equipment, unification of the documentation system and the cost of work performed. The calculation of the cost of manufacturing products and the operation of technological equipment is carried out (if this condition is in the graduation project). If possible, the planned economic effect is calculated, the need for investment investments, the sources of funds received, the payback period and the projected profit from the developed or modernized technological processes are determined. The conclusions should reflect the technical and economic feasibility of the project, the timing of the work, the number and qualifications of the performers, and the predicted economic results from the innovation (economic benefit) or social or technical effects. As graphic materials on a sheet of A1 format or in a presentation, the following is submitted: a table of achieved quality indicators for the development option and analogues indicating specifications; tape or network schedule for the implementation of a given project; diagrams (histograms) of the cost structure by stages of work or costing items; table of technical and economic indicators of the work performed. In the feasibility study carried out in the main part of the graduation project or work, it is determined which indicators of product quality or technological processes should be improved, criteria for achieving goals are established, and possible alternatives are determined.
5 Determining the timing of the development and modernization of technological processes, the required number of performers First of all, a differentiated list of works is determined for all stages of design and development of technological processes (PRTP), taking into account their specifics and the entire technological preparation of production. These stages of development can be performed in full or in various combinations. Table 1. Stages of design and development of technological processes. Stage of development Terms of reference Technical design Working draft and execution of technical documentation Work in progress Selection of materials. Approval of the work plan and their deadlines. Development of a technical proposal. Consideration and approval of the technical proposal. Development of a technical project. Design of technological processes, testing of products for manufacturability. Consideration and approval of the technical project. Working project development. Typification and standardization of technological processes and means of technological equipment Approval of the technical project and execution of technical documentation. To plan the duration of the stages of work, you can use the calculated and experimental-statistical standards. Such standards are always present in enterprises or pilot plants. When using new equipment in the development of technological processes, time standards should be taken from passports and technical descriptions, instructions for equipment, contacting the enterprise's rate setting bureau. With difficult access to data, you can use the formula for each stage of work: T eti t eti k di k dir =, p T k work cv inside
6 where t floor i the complexity of the stage (stage), people-h; р slave i is the number of employees simultaneously performing the work of a given stage (stage); T cm shift duration, hours; k ext i coefficient taking into account the implementation of the norms (if there are no other data, it should be taken equal to 1); k d i coefficient that takes into account the additional time spent on coordination, approval, changes in technical documentation and other works not provided for by the regulations; k dir coefficient of conversion of working days into calendar days, F k dir = F where F k is the number of calendar days in the planning year; F n the number of working days in the planned year. The actual duration is most often longer than the estimated one, as there are downtime, waiting, etc., so the estimated time must be increased by about 20%. At the same time, it should be taken into account that the complexity of performing each technological process includes the execution time of technological T t, control T k, transport T tr, warehouse T sk operations, natural processes T e and the time of breaks T per. Therefore, T \u003d T + T + T + T + T + T tech. ex t K Most often, when designing technological processes, the required labor intensity is calculated, but the inverse problem is also possible with clearly fixed deadlines for the performance of work, it is necessary to determine the required number of performers. Probabilistic and expert methods for estimating labor intensity are practically not used for the stages of technological preparation of production and the development and modernization of technological processes. The duration of each stage of work can be estimated using the formula (without taking into account additional work) : TR k n eti F i =, ni where t et i - the complexity of the i-th stage of development, man-hours; n i - the number of performers of the i-th stage of development, people. Then the number of performers required to complete the stage is determined by the formula: t, CK e lane. 6
7 t eti n i =, Fi where F i is the real time that needs to be spent on the development of a separate stage, based on the deadline. With a change in the number of development participants, the duration of work on each stage also changes. The duration of the development stages, excluding additional work performed by the development participants, is determined by the formula: t F iiiz = n where n i - the accepted number of performers of the i-th stage of development, people; t et i - the complexity of the i-th stage of development, people-h. Based on the calculated duration of stages and works, a tape or network schedule of technological preparation of production is built. It is being optimized. As an optimization criterion, the minimum possible term for the implementation of the PRTP or the costs of their implementation can be taken. The most commonly used optimization methods are the parallelism of work, the uniform use of capacities and resources. et i, 7 Calculation of costs for the implementation of a complex of works of a technological profile The amount of investment for work in the general case consists of the costs of: testing the design for manufacturability, with changes to the design and technological documentation; design, typification and standardization of technological processes; design, unification, standardization of technological equipment; classification and coding of technical and economic information; development of working documentation for specialized jobs and areas of the main and auxiliary production;
8 8 purchase, adjustment and installation of new equipment and technical equipment, special software; wages of the main and auxiliary personnel, taking into account deductions for social needs. Most often, in diploma design, specific technological processes are developed and modernized. Calculation of the cost of technological preparation of production design work The CCI is defined as the sum of the costs for the design of technological processes, technological equipment, the creation of working documentation, the purchase and installation of equipment, the wages of the performers and depends on the complexity of the projected object and the design time. Calculation of pre-production costs Calculation of cost estimates for development at the pre-production stage is a probabilistic task, actual values costs are unknown until the end of the design work, and the cost norms for many items are missing. Therefore, pre-production costs are determined by the enlarged method according to the formula: С pp \u003d L o pp + L d pp + L sn + P to pp, where L o pp is the main salary of performers, it is defined as L o pp \u003d L cf h * T pp, where L cf h average hourly wages of performers, rub/h; accepted according to the enterprise; T pp \u003d T stage pp labor intensity of work at the pre-production stage; L d pp additional wages of performers, it is defined as L d pp \u003d L about pp * α d, where α d is the coefficient of additional wages, α d; L sn costs for social insurance are defined as L sn \u003d (L o pp + L d pp) * α sn, where αsn is the coefficient of contributions for social needs (according to 2010, it is 0.26); R k pp indirect costs for the development of the technological process, design and manufacture of technological equipment, P k pp \u003d (L o pp + L d pp) * α k,
9 9 where α k coefficient of indirect costs, α k = Deductions for social needs are divided into mandatory payment funds: PFR (Russian pension fund) = 0.2, FSS (social insurance fund) = 0.029; FFOMS (Federal Compulsory Social Insurance Fund) = 0.011; TFOMS (territorial fund of obligatory social insurance) = Calculation of capital costs Capital investments C to represent the sum of the costs for the acquisition, transportation, installation and adjustment of equipment in rubles and are determined by the formula: C to = n l= 1 C where C n is the project price n- new type of equipment, rub.; k rent is the coefficient of profitability of production, k rent is taken equal; k tm is the cost factor for transportation and installation of equipment, k tm is taken equal; n number of items of purchased equipment. When upgrading equipment, the design price of the upgraded equipment is determined by the formula: C MOD = C BAZ N * k tm * k rent m s C ZAM. UZLk + (C N. UZk + CSB) k = 1 k = 1 where C BAZ is the price of the basic (modernized) equipment, rub. (determined according to the enterprise data); C REPLACEMENT UNIT k price of the k-th replacement unit, rub. (according to the enterprise data); C N.UZk price of the k-th new node, rub. (calculated similarly to the calculation of the project price of new equipment); m, s are the number of replaced and new nodes, respectively; With SB, the cost of assembling the upgraded equipment, rub. (when replacing nodes, the costs of disassembling the equipment are required, which are conditionally equated to the costs of installing new nodes with SB). Specific capital costs for the new and basic options are determined by the formulas: C ud.kn \u003d C kn /N year, C ud.kb \u003d C kb /N year, where N year is the annual output, pieces, k RENT,
10 10 Calculation of the cost and price of the designed technological process The design cost of modernized or newly designed equipment and technological equipment C tp is determined by the sum of the costs for: materials M, purchased components P of newly designed units and assemblies, the main L o and additional L d wages of the main production workers , deductions for social needs L SN from the wages of these workers, indirect P to expenses. C tp \u003d M + P + L o + L d + L sn + P k. In the manufacture of modernized equipment in the conditions of unit production, the design cost of equipment is calculated taking into account pre-production costs C pp per unit of the designed equipment C pp: C pp \u003d C pp /A about n, where C pp pre-production costs for preparing the production of new equipment; And about the amount of designed equipment that will be manufactured in the first two years. In this case, the cost of the modernized equipment will be determined by the formula: С tpn = С pp + С Determining the cost of materials tp The cost of materials is determined by summing the products of the price of the i-th material by its quantity: M = n i= 1 G i * П i, where G i consumption rate of the i-th material; C i the price of the material; n is the number of items of materials used. Determining the costs of purchased items The costs of purchased items are determined by summing the products of the price of the j-th purchased item and its required quantity:
11 11 P = m j= 1 G j * C j, where Г j is the number of purchased products of the j-th item; C of the jth name; m is the number of items purchased. purchase price of the product j- Determining the wages of the main production workers Wage costs have a historically established calculation algorithm applicable to all enterprises in the country and consisting of: labor intensity standards for individual development stages; the minimum wage (SMIC); tariff-qualification reference books (TCS); unified tariff scale (UTS). Having calculated the costs of remuneration of performers in the development of the technological process, it is possible to estimate the total cost of the CCI. The minimum wage determines the lower limit of wages for skilled workers performing simple jobs under normal working conditions. In accordance with Article 3 of the Federal Law of the Federal Law “On the minimum wage”, from April 20, 2007, the established minimum wage is used exclusively to regulate wages and determine the amount of temporary disability benefits. The use of the minimum wage for other purposes is not allowed. In accordance with the Federal Law of the Federal Law "On the remuneration of employees of federal public institutions» The Government of the Russian Federation decided: From September 1, 2007, the tariff rate (salary) of the first category of the Unified Tariff Scale for the remuneration of employees of federal state institutions in the amount of 2300 rubles. Approve the inter-category tariff coefficients of the Unified tariff scale for remuneration of federal state institutions. To calculate wages for time wages, it is enough to know the amount of time actually worked and the tariff rate.
12 12 The calculation of wages is based on the determination of basic and additional wages. The article "Basic salary" includes the basic salary of all performers directly involved in the development of the technological process, taking into account their official salary and time involved in development. The basic wages of production workers are determined with the development of an enlarged manufacturing route according to the formula: L o \u003d T 2 * L cf, where T 2 is the labor intensity of manufacturing newly developed units; L cf average hourly wage. Here it is necessary to take into account the types of work performed in the manufacture and assembly of structural units of a modernized or newly created technological process, as well as work carried out during the assembly of equipment as a whole (From sb). The item “Additional wages” takes into account all payments to direct performers for time not worked in production. Additional wages are calculated by the formula: α D L D = L 100 where α d is the percentage of additional wages, α d 20 30%. Calculation of tax deductions O, Tax deductions are calculated according to the following formula: L sn \u003d (L o + L d) * α sn, where α sn is the coefficient of contributions for social needs (according to 2010 data, it is 0.26). Calculation of indirect costs Indirect costs take into account management and general business expenses that are not possible to allocate for specific work of a technological profile. These include services of all types of communication, expenses for business trips of employees, taxes, fees, payments for compulsory property insurance and mandatory certification of products, enterprise risks, payments on loans
13 banks; the cost of warranty repairs and post-warranty service; other costs not related to other cost elements. So, P k \u003d L o * γ k, where γ k is the percentage of indirect (general production and general business) costs. If there is no other information, γ to is taken within%. So, the production cost of the designed or modernized technological process will be: С tpn = С pp + С tp. Calculation of current costs for the maintenance and operation of technological equipment 13 Current costs are calculated for the year for equipment according to the formula: C tech \u003d E + M + L o + L d + L sn + P cash + P rem + R am + P k + R ext , where E electricity costs, rub.; M costs of materials used in the operation of equipment, rub.; L o and L d basic and additional wages of the main production workers, rub.; L sn contributions to social funds from the wages of the main production workers, rubles; P cash costs for setting up equipment, rub.; P repair costs for equipment repair, rub.; R am depreciation of equipment, rub.; Р to indirect costs, rub.; Р vn non-production expenses, rub. Electricity costs E \u003d N set * ŋ el *F d.ob * Ts el, where N set is the installed power, kW; ŋ el factor that takes into account the consumption of electricity; F d.about the annual actual fund of the operating time of the equipment, h; C el price of 1 kW/h of electricity, rub. Costs of materials The costs of the material of the i-th grade used in the operation of the equipment is determined by the formula:
14 where V mi is the consumption of the i-th brand of material: m 3 / h, l / h, kg / h, kg / piece, etc.; C mi price of the i-th brand of material, rub./m 3, rub./l, etc.; Q about equipment, pieces/year. annual (calculated) productivity Calculation of the basic and additional wages of employees, deductions for social needs 14 The wages of employees engaged in the maintenance of equipment, the main and additional, are calculated according to the following formulas: L o = R * L cf h * n -1 * F d .about; L d \u003d L about / 100 * α d, where R is the number of workers servicing the equipment in one shift, people; L cf. h hourly tariff rate of the middle category or average hourly wage of employees, rub./h; n is the number of pieces of equipment serviced by one worker; α d is the percentage of additional wages from the basic salary. Tax deductions are calculated according to the following formula: L sn = (L o + L d) * α Calculation of the cost of setting up equipment sn Basically, the cost of setting up equipment includes the cost of wages of operators-adjusters, so there is no need to allocate them separately. Calculation of costs for repairs and overhaul maintenance Costs for repairs and overhaul maintenance are calculated according to the following formula: P rem = α rem * C to about /100, where α rem is the percentage of annual deductions for equipment repair, α rem 3 15%; With kob capital costs for equipment, rub. Calculation of depreciation of equipment Depreciation deductions for the full restoration of the active part of fixed assets (machinery, equipment and Vehicle) are made in accordance with paragraph 13 of the Regulations on the procedure for calculating depreciation on fixed assets
15 in the national economy (from N VG-21-D / 144 / 17-24 / 4-73 (N VG-9-D)), during the standard period of their service. According to clause 43 of the Regulation on Accounting and Reporting in the Russian Federation No. 170, it is provided that depreciation on all fixed assets is accrued during the standard period of their useful life in accordance with the norms approved in the manner prescribed by law. Depreciation of production equipment is charged in accordance with applicable standards, taking into account increasing and decreasing coefficients in cases established by law. At the same time, the annual amount of depreciation is determined based on the initial cost of the fixed asset object and the depreciation rates based on the useful life of this object. The calculation is made according to the formula: where C b P am \u003d i C bi *α 100F - book price of the i-th type of equipment, rub.; α am - the rate of annual depreciation for equipment of the i-th type,%, αam is the actual annual fund of time, hours; am d * t i, %; Fd - t i - the time of use of the i-th type of equipment in the performance of this production, h. For intangible assets, the depreciation rate α am is calculated by the formula: 12 α am =, T where T i - useful time of use, months. If there is a large amount of equipment and intangible assets, then after calculating the depreciation charges, the results are placed in table 2. i Table 2. Costs under the item "Depreciation of production equipment" Name of equipment Balance price, rub. Quantity, pcs. α Annual fund Time of use, Amount of costs, time, h. rub. h.
16 16 Calculation of indirect costs Calculation of indirect costs is carried out according to the formulas and in the manner specified in the section on calculating indirect costs of the cost of the technological process. Determination of non-production costs Non-production costs in the design of technological processes include the costs of maintaining personnel to ensure the normal operation of the finished product at the consumer within the warranty period. Non-production expenses are accepted in the amount of 3 7% of the production cost. So, C tech \u003d E + M + L o + L d + L sn + P cash + P rem + R am + R k + R ext. In this formula, current expenses are calculated for 1 year. The service life of the equipment most often exceeds a year, therefore, when calculating the economic efficiency, it is necessary to take into account how long (at least approximately) it is planned to use the designed (modernized) technological process, production equipment without significant changes and make the necessary adjustments to the calculations. Calculation of the economic efficiency of the complex of works To assess the economic efficiency of the complex of works on the technological preparation of production, development and modernization of technological processes and special equipment, data are needed, both on the design and operation of equipment, on the planned sources of investment, possible investment policy, etc. Only in this case, an adequate full assessment of the level of efficiency is possible. As part of the diploma design, access to a larger amount of initial data is difficult, and the calculation of all the necessary parameters will exceed the allotted limit for the OES.
17 Therefore, in the general case, to assess and analyze the effectiveness of the costs incurred for the design of technological processes, the following indicators can be used: the ratio of the obtained qualitative characteristics and the costs of their achievement; contract price of the work; net profit; profitability of CCI costs. It is advisable to indicate from what funds it is planned to invest in the modernization of production: own and borrowed funds and the planned investment policy. The formation of prices for scientific and technical products is carried out on a contractual basis by agreement of the parties. This is necessary if the enterprise orders the execution of these works in a third-party organization. The manufacturer needs to determine the manufacturer's price for the development (modernization) of the technological preparation of production. The calculation of the price is most often carried out according to the invested costs: C ras = C tpn + P r, where P r is the desired profit of the developer. Profit is calculated by the formula: P p \u003d (C tpn C m) * ρ n / 100, where C m is material costs, including the costs of raw materials, materials, all types of energy, spare parts, semi-finished products, fuel, work and services of an industrial nature of third-party organizations ; ρ n profitability standard adopted by the developer, %. K eff = 100 * P h / S tpn coefficient of efficiency of costs for scientific and technical work, where P h is the net profit, which is obtained by deducting taxes from the desired profit of the developer. In the process of planning and designing developments, it is necessary to evaluate the type of technological process according to the degree of novelty: the development of CCI, which requires the use of fundamentally new methods for their creation, implementation, etc.; development or significant modernization of technology that has analogues; modernization of technological processes associated with minor changes in technology, fixtures, etc. For works of the first and second types, it is difficult to calculate economic efficiency, since there are only predictive data on the cost of technological preparation of production, and it is practically impossible to estimate the effect that will be obtained from the release of products. In this case 17
18 18 it is necessary to assess the scientific, technical and social significance of the created indicators of product quality. For example, the technological process being created will lead to the production of products that will increase the defense capability of our country, or will lead to significant social effects (conducting operations in non-stationary conditions), etc. In this case, it is possible to use a method for assessing the achieved level of product quality using an integral quality indicator: q k = P K /C K where P K is the probability of achieving the specified quality characteristics; C K - the cost of obtaining quality characteristics. This method can be attributed to unified methods for assessing quality in the production process, as it makes it possible to determine the effectiveness at each phase of the production process by one criterion. Requirement for integral indicator quality characterizing the ratio (P K / C K): the higher the probability of achieving the result, the greater the cost of achieving the required quality in the production process. For works of the third type, and (or) if it is necessary to evaluate the economic efficiency from the introduction of the created technological process, it is possible to use the method given in. As a result of the evaluation of the scientific, technical or economic efficiency of the Chamber of Commerce and Industry, a conclusion should be made about the feasibility of its implementation.
19 19 Control questions 1. What are the stages of design and development of technological processes? Answer. 2. How is the duration of work calculated at each stage of the CCI? Answer. 3. What components make up the amount of investment for work? Answer. 4. How are pre-production costs calculated? Answer. 5. What funds are distributed, and in what ratio, mandatory social payments, starting from 2010? Answer. 6. How are indirect costs calculated? Answer. 7. How are the current costs for the maintenance and operation of technological equipment calculated? Answer. 8. What formula is used to calculate the cost of equipment repair and overhaul maintenance? Answer. 9. What is equipment depreciation? Answer. 10. What applies to non-manufacturing costs? Answer.
20 20 References 1. Volchkevich L.I., Kuznetsov K.I. Guidelines for the implementation of the course work "Feasibility study of investment design" (VI course, XI semester). M.: Publishing house of MSTU im. N.E. Bauman, p. 2. Ivanova N.Yu., Savchenko N.N. Organization and planning of R&D. Guidelines for the development of the organizational and economic part of graduation projects of research and design profile. Moscow: MSTU Publishing House, p. 3. Odintsova L.A. Implementation of the organizational and economic part of the diploma and course projects in the specialty "Tool equipment and technology": Method. Directions. M.: Publishing house of MSTU im. N.E. Bauman, p. 4. Sazhin Yu. B., Samokhin S. V. Methodological manual for the implementation of the organizational and economic part of graduation projects for the development and use software products: Tutorial. Moscow: MSTU Publishing House, p. 5. Guidelines for planning and accounting for production costs in mechanical engineering. M.: Printing house NIEMI, p. 6. Organization and planning engineering production(production management): Textbook / K.A. Gracheva, M.K. Zakharova, L.A. Odintsova and others; ed. Yu.V. Skvortsova, L.A. Nekrasov. M.: Higher School., p. 7. Economics of the enterprise: Textbook for universities / I.E. Berzin, S.A. Pikunova, N.N. Savchenko, S.G. Falco; ed. S.G. Falco. Moscow: Bustard, p. 8. Russian Federation. Decrees of the Government of the Russian Federation. On the increase from October 01, 2006 of the size of the tariff rate (salary) of the first category of the Unified tariff scale for remuneration of employees of federal state institutions: Decree of the Government of the Russian Federation of September 30, 2006 590 Moscow //Collected Legislation of the Russian Federation Art.2015.
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