Modern approaches to modernization and technical re-equipment of enterprises. Goals and objectives of reconstruction and technical re-equipment of industrial enterprises Comparison of the new line with competitors
Send your good work in the knowledge base is simple. Use the form below
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
Posted on http://www.allbest.ru/
Course work
in the discipline "Economics of organizations (enterprises)"
on the topic The essence of technical re-equipment and efficiency assessmentand its implementation at the enterprise
Togliatti 2010
Introduction
I. The theoretical basis for the technical re-equipment of enterprises
1.1 The concept and general characteristics of the technical re-equipment of the enterprise
1.2 Advantages of technical re-equipment as a way to diversify the production of an enterprise
1.3 The role of technical re-equipment in the development of production of enterprises and its main stages
1.4 Formation of options for replacing equipment during the re-equipment of production and assessment of the efficiency of production renewal
II Calculation part
1. Definition of initial data
2. Calculation of the need for fixed assets
3. Calculation of the need for labor resources
4. Calculation of the need for material resources
5. Calculation of annual production costs (by economic elements)
6. Calculation of costs per unit of production (by items of calculation)
7. Checking the correctness of the calculations
8. Calculation of selling prices
9. Summary economic indicators
10. Break-even analysis
List of sources used
INTRODUCTION
This course work examines one of the strategic alternatives to long-term planning - technical re-equipment. This topic is still poorly studied by our Russian economists. Although the first theoretical developments appeared in the 1920s. XX century Abroad, however, a universal concept has not yet been developed that would satisfy the needs of most enterprises wishing or forced to diversify.
The existing theoretical developments, which appeared abroad, did not arise from scratch, they were based, first of all, on the accumulated practical experience of enterprises. But this experience was so ambiguous and contradictory that it hindered the development of a unified concept of technical re-equipment. Therefore, until now, the theoretical basis of technical re-equipment is very heterogeneous and does not have universality, which, in turn, makes it difficult to apply it in practice.
In our country, both practical and theoretical experience in this area has not been accumulated. There are only isolated examples of manifestations of some forms of technical re-equipment, the success of which is difficult to judge. But to what extent foreign theoretical developments are applicable to our conditions, it is also impossible to determine for sure.
In the context of the transition to a market economy, many Russian enterprises are subject to varying degrees of reform in order to survive in a rapidly changing market situation. Therefore, in my opinion, the directions of improving the strategic management of the development of an individual enterprise should be considered in the context of enterprise reform. Moreover, many of them are interconnected and interact in a common economic space.
Market relations open up prospects for Russian business, but at the same time, a significant number of industrial enterprises are not able to provide stable activities, and many of them exist in conditions of crisis development. An effective tool for stabilizing and increasing the efficiency of work, in the current conditions, is the process of reforming enterprises. However, the management staff is not psychologically ready for this due to inertia of thinking. In this regard, a significant role should be played by various forms of advanced training for the personnel of the enterprise, while the problem of professional adaptation of personnel to new social, organizational and production conditions is especially actualized. First of all, at the stage of the enterprise's formation, it is necessary to form in the management personnel those qualities that are necessary in the future in the conditions of the crisis development of the enterprise, overcome by reforming and technical re-equipment of production.
Continuous improvements in production technology and changes in the markets are forcing enterprises striving to survive and remain competitive, to rebuild their strategy. Of all the tools of market adaptation, experts consider today the most effective diversification of production in the form of technical re-equipment.
The relevance of the work. When an enterprise is in difficult conditions, which is typical for many Russian enterprises, the technical re-equipment of production can be aimed at a radical restructuring of production activities. The implementation of projects for the technical re-equipment of production will certainly lead to significant changes in the methods of its organization and management. Therefore, the management of the change process is of paramount importance. The search for directions for diversifying production for enterprises of the domestic economy is relevant due to the following circumstances. First, “the Soviet economy fought for one of the first places in the world in terms of production specialization” and created huge single-product subjects of activity. The need to adapt to new economic conditions objectively forces us to look for the most profitable spheres of application of the created production potential. Secondly, the technical re-equipment of production is a tool for cross-sectoral capital transfer and a method for optimizing structural transformations in the economy.
Due to this, aim this course work is the study of directions and mechanisms of technical re-equipment of enterprises.
Within the framework of this goal, the following tasks are being solved:
Consider the theoretical aspects of technical re-equipment;
Analyze the activities of the enterprise and substantiate the need for technical re-equipment;
Propose measures for the technical re-equipment of the enterprise;
Evaluate the effectiveness of the application of theoretical rearmament at the enterprise.
Theoretical and methodological basis research served as a special foreign and domestic literature on the topic under consideration, analytical articles of industry journals.
Work structure presented by an introduction, a theoretical part, a practical calculation part, a conclusion, a list of sources used.
1. THEORETICAL BASISTECHNICAL RE-EQUIPMENT OF ENTERPRISES
1.1 Concept and general characteristics of technical re-equipment of enterprises
Diversification of activities - a transition from a one-sided, often based on only one product, production structure, to a diversified production with a wide range of products Zaitsev B.F., Chirsov V.G. Technical and economic level of production. - M .: Economics, 2002. - p. 65..
Currently, there are positive shifts in the technical equipment of production. In particular, the investments allocated for these purposes have increased significantly. However, despite the intensification of the investment policy, a radical improvement in the implementation of technical re-equipment and reconstruction of production has not yet occurred. As a result, the depreciation of fixed assets is growing, there is a tendency to decrease capital productivity. At the same time, the volume of completely worn-out assets continues to increase annually. The operation of physically worn out and obsolete equipment leads to a significant decrease in the productivity of social labor. The national economy suffers great losses due to the fact that significant labor and material resources are diverted to maintain worn-out equipment in working order and carry out its repairs. The current situation is aggravated by the fact that, due to the weakness of repair services and the lack of spare parts and funds allocated for repair and maintenance needs, repairs and modernization are not always carried out with high quality and in a timely manner. In this regard, losses from rejects have increased, and the number of accidents has increased.
Studying the problem of renewal through the reconstruction and technical re-equipment of production in conjunction with its intensification and the economic mechanism allows us to identify a number of trends, taking into account which in practice expands our understanding of ways to increase the efficiency of social production, the need to accelerate it.
The first tendency is manifested in the fact that the acceleration of work on the technical re-equipment and reconstruction of existing production under the influence of a scientific and technical resolution is dictated by a more rapid aging of the available means of labor.
The second tendency is that under modern conditions the rate of accumulation, i.e. the share in the national income going to accumulation is determined, first of all, by the efficiency of the use of capital investments and production assets, which in turn makes it possible to compensate or weaken the effect of stabilization and even a decrease in the accumulation rate on the rate of development of social production.
The presence of such tendencies indicates that the technical re-equipment and reconstruction of the existing production must be managed. Management here means a system of long-, short-term and operational measures aimed at planned preparation and implementation of technical re-equipment and reconstruction in order to achieve the maximum socio-economic effect with the rational use of the necessary resources, i.e. resource conservation. The technical re-equipment and reconstruction of production embody the concepts of compensation, replacement and, in general, the renewal of fixed assets, reflecting the same process of putting into operation new means of labor, more technically advanced and more efficient in economic terms, instead of the obsolete ones being withdrawn from production. Consequently, renewal is such changes in the existing means of labor, as a result of which social production is saturated with new machines, mechanisms, buildings to replace the old Pirozhnikov L.B. Technical re-equipment of production. - M .: Knowledge, 2007 .-- p. 295..
Determination of the essence of technical re-equipment of production is the first step in the formation of an economic mechanism for managing this process. The main task facing this mechanism is to increase the efficiency of work carried out as part of the technical re-equipment of existing enterprises. We are talking about the formation of the target orientation of technical re-equipment, expressed, first of all, in determining the economic content of this process.
In general, the economic content of technical re-equipment from the standpoint of introducing the achievements of technical progress into production was determined by M.A. Vilenskiy: “This is the process of equipping all technological redistributions of the main and auxiliary production with new equipment, including production infrastructure, such social infrastructure services, in their conjugation and in combination, for a more complete realization of the potential economic effect of each type of equipment being introduced and increasing economic efficiency” Vilensky M .A. Economic content of technical re-equipment of production // Problems of Economics.-2004.-№5.-p. 46..
1.2 Advantages of technical re-equipment as a way to divaRsification of the production of an enterprise
The technical re-equipment of existing enterprises (hereinafter referred to as technical re-equipment, technical re-equipment of production) includes a set of measures to improve the technical and economic level of individual industries, workshops, sections based on the introduction of advanced technology and equipment, mechanization and automation of production, modernization and replacement outdated and physically worn out equipment with new, more productive, also for improving the general plant economy and auxiliary services ZP Korovin Organization of the introduction of new technology. - M .: Economics, 2006. - p. 122.
The advantage of this definition is the possibility of partial restructuring and expansion of existing or construction of new auxiliary and service facilities, if this is associated with ongoing technical re-equipment. Positive moments are also associated with the expansion of the scope and content of work on technical re-equipment. Possibilities are envisaged for carrying out a comprehensive technical re-equipment of systems and complexes of machines, individual production cycles, closed technological processes, starting from the processing of raw materials and ending with the receipt of a finished product. Additional installation of equipment and machines on existing production areas, the introduction of automated command and control systems, the use of radio, television and other modern means in production management are aimed at this. At the same time, the definition contains an extremely wide list of goals and directions of technical re-equipment, which are of a general nature and mutually overlap. As a result, it is difficult to trace the relationship between them, which leads to discrepancies in the selection of specific activities and determination of their effectiveness.
The signs that distinguish technical re-equipment from other forms of reproduction include the constant and continuous nature of implementation, the renewal of the predominantly active part of fixed assets, the locality of production facilities undergoing re-equipment, not the expansion of production areas. Based on these signs, the choice of directions for technical re-equipment and the goals to be achieved should be associated with the improvement of the production apparatus of the enterprise. Technical re-equipment of operating enterprises. - 2000. - No. 2. - P. 14..
As for the reconstruction, in terms of the content of work and the goals set, there is much in common with technical re-equipment associated with the constant renewal of fixed assets based on the achievements of scientific and technological progress, improving the organization and management of production at virgin enterprises. The existing differences are due to the fact that reconstruction is a form of capital construction at an enterprise, carried out according to a specially developed project, is of an episodic nature, aimed at complete or partial re-equipment and reorganization of production with a significant coverage of the passive part of fixed assets.
There is little evidence to suggest that there is a systematic link between diversification strategy and enterprise financial success. However, a reasonably carried out technical re-equipment of activities can be a prerequisite for increasing the efficiency of individual units. For example, if costs within an industry are largely constant in nature, then splitting them into different areas with high sales volumes leads to significant reductions in unit costs. A condition for increasing efficiency in the course of technical re-equipment is the presence of promising, of strategic interest, key competencies. For example, when Honda began to use motor technology in the manufacture of various types of products, it was able to invest more in R&D without sacrificing unit costs.
At the same time, the summation of technological experience in various fields contributed to a further increase in the technological level of the company. Honda has achieved advantages in terms of quality, which has a beneficial effect on its market position. In cases where key competencies can be widely used in the production of various types of products, the technical re-equipment of the company opens up new opportunities in the field of research and development. Expansion of economic activity in such cases can lead to the creation of a critical mass of resources, which will allow you to bypass competitors.
Technical re-equipment within a certain group of industries allows the company to more widely use the accumulated experience in the field of marketing, production technologies, etc., and, consequently, increase the competitive advantages of diversified divisions. In addition, the use of sectoral diversification, even within such a limited framework, can significantly reduce the level of economic risks. However, the diversification strategy within a certain group of industries is effective only with a favorable forecast of the conjuncture of the corresponding commodity markets.
1.3 The role of technical re-equipment in the development of production d acceptance and its main stages
Technical re-equipment of production allows to solve the following primary tasks of the enterprise:
Increasing the efficiency of the economic activity of the enterprise through its technical modernization, improving production processes, mastering the release of new products;
Use of strategically effective production management methods to adapt the competitive strategy to the new market situation;
Improving the quality of the production personnel of the enterprise, first of all, management;
Formulation of a new image of the company based on the use of modern scientific and technical achievements, innovations, information and communication technologies and innovations in organizational and management activities, which contributes to the increase in the competitiveness and economic efficiency of the enterprise Kasyanov S.I. Reconstruction and technical re-equipment of operating enterprises. - M .: Economics, 2004. - p. 76.
The variability of external and internal environmental conditions leads to the need to develop a program for diversification of production. A programmatic approach to the implementation of the idea of diversification should relate to virtually all aspects of the enterprise's activities, which the enterprise claims, i.e. be systemic. In fact, the appearance of the enterprise should be created, taking into account the introduction of new production technologies, modernization of production and improvement of management of the development of the enterprise, and the process of changing production from the existing state to the final result, which must be achieved when implementing a diversification project, must be comprehensively thought out. Technical re-equipment of production should be considered as a systemic formation in the activities of an enterprise.
The technical re-equipment of production proceeds from the current state of production at the enterprise and allows it to be improved and can be carried out at the expense of its own sources of financing and attracting additional funds.
The technical re-equipment of production is necessary to increase the efficiency of production, its competitiveness and the accumulation of financial and economic potential, when the situation at the enterprise is generally stable, but the dynamics of development has worsened, the level of competition has decreased, when the enterprise is taken out of the crisis state. That is, a set of measures is needed that would make it possible to effectively implement production, its management in order to stabilize the situation and bring it to break-even work. Technical re-equipment of production is also necessary in those conditions when the current position of the enterprise can be recognized as satisfactory, but the forecasts of its activities are unfavorable Chumachenko N.G. Technical re-equipment and production reconstruction. K .: Naukova Dumka, 2001.- p. 103..
The general scheme of the entire process of technical re-equipment of production can be divided into the following stages:
1. Timely awareness of the need to diversify production at the enterprise. The analysis of changes in the external and internal environment, which may or have already influenced the life of the enterprise, is carried out.
2. A description of the management system, production, finance of the enterprise is made, their effectiveness is assessed. A financial and economic analysis of the current state is carried out. The main factors driving the efficiency of the enterprise are identified.
3. In accordance with the strategic development goals, a project for the technical re-equipment of production is being formed, taking into account the state of development of the enterprise at this stage within the framework of the existing development strategy of the enterprise, its main guidelines and methods of achieving them.
It includes a set of necessary measures in the field of management, finance, production, staffing, assessment of the cost of diversification.
4. Implementation of the project of technical re-equipment of production. Here, skillful alignment of all links in the implementation process and high management activity are important for the successful implementation of the diversification program.
5. Assessment of the project of technical re-equipment of production. Here, the following main points can be highlighted, such as an analysis of the state of the enterprise, taking into account the changes carried out within the framework of the technical re-equipment project, conclusions based on the allocation of directions to increase the efficiency of financial, economic and production activities and their implementation in the process of implementing the technical re-equipment project, the accumulated experience in the process of development and implementation of this project Neikova L.I. Analysis of the effectiveness of technical re-equipment of industrial enterprises. - M .: Finance and Credit, 2000. - p. 156..
Technical re-equipment of production is a strategy of survival and adaptation of an enterprise to a rapidly changing situation in a market economy.
However, in the context of the transition of the Russian economy to new economic relations, the survival strategy of enterprises is characterized by active and passive types of adaptation to existing conditions.
The main measures characterizing the strategy of passive adaptation of enterprises include: reducing the share of costs by reducing production volumes, reducing the technological level of production, reducing employment and wages, using government subsidies and subsidies, non-payments to all types of creditors Popov V.M. Business planning. - M .: Finance and statistics, 2007. - p. 295..
The strategy of an active type of adaptation is characterized by the following: searching for new market niches, updating products, re-equipping production, marketing costs, reducing primary costs by improving technology and using innovations, changing the load of units, eliminating and reforming unprofitable industries, limiting non-payments and increasing dependence on entrepreneurial activity from the provision of own funds and from the conditions of market lending. An active adaptation strategy is characterized by stabilization or weak growth in production volumes.
1.4 Formation of options for replacing equipment during a coupatproduction and evaluation of the efficiency of production renewal
rearmament of labor material production
Technical reconstruction in our country is carried out in various directions: the introduction of advanced technologies, mechanization and automation of production, modernization of equipment, a radical change in the organization of production and management. But paramount importance at the present stage of economic development is given to those that allow creating conditions for the production of products at the level of the best domestic or world samples.
Economic research and the accumulated economic experience indicate that today the basis for technical re-equipment and reconstruction of existing production is the widespread introduction of new progressive technologies, complex automation of production. These directions are the most effective.
The reason for replacing production equipment and machinery is their physical and moral deterioration. Physical wear and tear means deterioration of the technical and economic characteristics of the equipment during the production process. In the event that the repair, restoring the consumer properties of the equipment, is not economically feasible, it becomes necessary to replace it with a new one. The machine requires replacement as a result of physical wear and tear, if the costs of its repair or modernization are commensurate with the costs of purchasing, delivery and installation of new equipment. It should be noted that the conclusion about the need to replace equipment due to the duration of its use is not decisive, since the practical experience of technically developed countries indicates that "over-age" equipment has a significant proportion. The criterion for replacing equipment is not its age, but the degree of compliance with the technical and economic requirements in relation to the conditions of a particular production Bukhalo S.M. Organization, planning and management of the activities of an industrial enterprise. - Kiev, 2008 .-- p. 149..
The process of renewal of production in modern conditions must be considered from the standpoint of its focus on enriching the content and improving working conditions. In this regard, it is advisable to single out as an independent form the replacement of equipment associated with social wear and tear, which is determined by the discrepancy between the social characteristics of the equipment used and its socially normal level. A specific feature of this form is that the specified discrepancy may also appear in relation to new equipment. Thus, the introduction of mechanized coal mining complexes in longwalls increases dust content in the face by 8-10 times.
Currently, the improvement of the consumer properties of new technology is often carried out at the expense of additional costs, i.e. the cost of new machinery and equipment is due to the fact that at certain stages of development, structural and technical improvements can be achieved only due to additional costs. In this case, the additional costs can be offset by savings in the cost of scaling up production.
The inability to compensate for costs by increasing the scale of production indicates that the very principle of further design and technical improvements is outdated, therefore, in order to increase the use value of new machines and equipment, it is necessary to focus on the development of fundamentally new technical solutions.
A possible option for the technical re-equipment of the production of an industrial enterprise can be defined as a set of sub-options for replacing equipment for all technological links of the production process.
When developing options for technical re-equipment, the following principles should be taken into account: national economic approach, target orientation, complexity, balance, variation in resource use, consistency of implementation in terms of timing.
In the process of forming options for the technical re-equipment of industrial enterprises, it is necessary to highlight its main directions proceeding from the existing assessment of production and scientific and technical potentials, taking into account the peculiarities of the current stage of economic development.
The main directions are manifested in different ways in different industries.
The main directions of technical re-equipment of industrial enterprises are achieved by increasing the level of mechanization and automation of labor, thereby reducing the number of workers engaged in manual labor; increasing the efficiency of the use of fixed assets, widespread use of progressive solutions; reducing the loss of raw materials during production; growth in the use of polymeric materials; unification and standardization of manufactured parts, which will reduce the range and increase the quality of spare parts; increasing the production of automation equipment using technology and technological processes; the use of progressive methods of processing raw materials Filippov A.N. Technical and economic design of food industry enterprises. - M .: Statistics, 2007 .-- p. 21..
On the basis of the identified areas of technical re-equipment of industrial enterprises, sub-options for replacing equipment for improving production are formed, which largely take into account the specific features of industries, are specific and detailed, “rigidly” associated with the limitations of almost all types of resources and are focused on achieving pre-formulated goals. The implementation of sub-options is aimed at improving individual workplaces or technological links in the production process.
The process of forming options is divided into two relatively independent stages: drawing up sub-options for replacing equipment for the development of individual technological links and building an algorithm that allows synthesizing many sub-options and acceptable options for technical re-equipment of an industrial enterprise.
The first stage can be implemented with the help of a databank, since in the near future "the basis of an integrated information system, obviously, can be automated databanks", which are "systems for obtaining information from many sources and in turn giving out the necessary data to many consumers" and allowing “To solve many newly emerging problems that were not foreseen in advance” Bukas VI, Lapidus M.Kh. Financing of technical re-equipment and reconstruction of enterprises. -M .: Finance and statistics, 2007.- p. 149.. The organization of information in the data bank is based on the principle of data integration and correction. The databank consists of several databases and their management system. A database is understood as the organization of logically related information elements, and a control system is a software device that provides storage, updating and retrieval of data, i.e. the database management system is aimed at ensuring the life of the system in the face of changing requirements. In a database management system, relatively more permanent components are the data itself, and their processing according to user requirements can be changed much more often by application programs. Currently, there are two trends in the development of the database management system. One of them presupposes the merging of the database management system with the operating system, and the other presupposes the allocation of a special minicomputer for it. The last direction of development of the database management system is applied in cases where there are large databases.
The development of options for replacing equipment should be preceded by their analysis in the following sequence:
The presence of measures for the implementation of the planned technical, technological and organizational decisions on the replacement of equipment is determined in the databases,
If there are ready-made events in the databases, their relationship with other events is clarified, the possibility of using the events in their current form is assessed;
The complexity and labor intensity of calculations is determined to establish the need to be guided by a computer or, if possible and expedient, to use a manual account;
The accuracy of the quantitative characteristics of the measures is assessed and a conclusion is made about the advisability of using a computer or other approximate express methods based on simplifying the calculations arising from the known error of the initial data are proposed. Avdeenko V.N., Kotlov V.A. The production potential of an industrial enterprise. - M .: Economics, 2001. - p. 165.
The next stage is the formation of a set of measures for technical re-equipment, allowing to expand bottlenecks and achieve target standards for individual stages of the production process. The formation of sets of measures is carried out by embedding certain technical innovations from the bank of measures into the current system.
Taking into account the formed measures, the prospective production capacity at the end of the planning period is calculated, the indicators of the technical and economic level are recalculated and a variant of technical re-equipment is formed. Since there are alternatives among the measures of technical re-equipment, several options for technical re-equipment correspond to one version of the production program.
With a stabilized structure of the production program, “bottlenecks” are known and determined by the integral load factor of equipment units, technological operations (sections), technological redistributions (workshops) based on the results of certification of the corresponding stages of the production process. When planning technical re-equipment in conditions of a significant change in the structure of products, it is advisable to analyze bottlenecks based on calculations of the production capacity of the stages of the production process.
According to the final set of measures, the costs of the necessary resources are determined and a variant of technical re-equipment is formed, which includes goals - ways to achieve goals (set of activities) - necessary resources.
Establishment of the criterion for the effectiveness of reconstruction is associated with the choice of indicators characterizing the economic results of implementation. The expediency of capital investments that enterprises can make in the order of self-financing or through free credit can be determined by the expected improvement in the indicators of current economic activity.
In the economic literature, there are different approaches to determining the indicators of the economic efficiency of reconstruction and technical re-equipment of enterprises: the definition of one indicator, for example, the payback period of capital investments due to the annual economic effect, or the determination of a set of indicators characterizing the cost efficiency of living and materialized labor, technical and resource equipment, and others. Not a single generalized indicator is capable of reflecting all aspects of the effectiveness of new technology. The entire system of indicators should determine the optimal level of decisions in terms of the scale and pace of technical reconstruction of industries and enterprises by shifting the focus from intermediate to final national economic results, from quantitative indicators to qualitative ones; to reveal the content of the reconstruction, characterizing the main directions and ensuring the maximum efficiency of each of them; to characterize the effectiveness of both new technology and capital investments, making it possible to compare the directions of technical reconstruction with the options for new construction and expansion; cover a limited range of indicators capable of identifying the reserves of the use of fixed assets of material and labor resources, taking into account socio-economic results.
One of the generalizing indicators for assessing the effectiveness of reconstruction is the economic effect. Since the reconstruction of an operating enterprise is carried out for a long time, the economic effect is determined for the estimated period of the implementation of the measure from the beginning of the reconstruction to the receipt of all the envisaged results and is integral (with a cumulative total over the years of the planning period).
The costs of implementing the reconstruction measures (Zt) are calculated using the formula:
where Зт - the amount of costs per year (including the costs of obtaining related results), UAH;
at - coefficient of reduction to the estimated year.
where at is the coefficient of reduction;
tp-t is the number of years separating the costs and results of a given year from the beginning of the estimated year;
E is the standard for bringing costs at different times.
When determining the efficiency of reconstruction in the total amount of costs, in addition to newly invested centralized and decentralized capital investments, the cost of liquidated fixed assets is taken into account, which are transferred for use to other sectors of the national economy, etc.
where Kn - capital costs incurred in the years planned for the reconstruction of the facility, UAH; Кл - liquidation value of the replaced fixed assets, UAH; Кn is the value of fixed assets transferred to other sectors or industries. UAH;
DKs - change in capital costs in related industries, UAH.
Reconstruction costs increase as a result of the influence of a number of factors: irrational allocation and use of capital investments, low level of concentration of funds, complexity of work in the conditions of existing production, design documentation errors, the level of equipment supply and its quality, etc.
As practice shows, the commissioning of each new unit of production capacity is currently achieved at a high cost.
The cost estimate of the results (RT) of reconstruction for the billing period is determined by the formula:
where Рt is the cost estimate of the results in the t-th year of the billing period, UAH;
tн - the initial year of the billing period;
tp is the final year of the billing period.
For the initial year of the billing period, the year of commencement of work on the development of production of products at the reconstructed facility is taken. The final year of the billing period is determined by the moment of completion of the entire life cycle of the reconstructed object.
The sources of information for the calculations should be the actual indicators of the financial statements, reflecting the actual costs and the volume of production.
In addition to the absolute partial indicators, you can calculate the relative; labor productivity, profitability (the ratio of the amount of profit to the average annual value of fixed assets and normalized working capital), return on assets (the ratio of production to the average annual value of fixed assets), etc. Efficiency of capital investments and new technology. - Cheboksary, 2001 .-- p. 66..
The results of calculating the indicators are linked to the corresponding indicators of the plan to reduce the cost of production, the financial plan, the plan for labor, fixed assets, etc. Accounting for these indicators is not difficult, since all data are available in the reports of shops, enterprises.
The enterprises should create such a system of control, accounting and reporting of the effectiveness of reconstruction measures, which would make it possible to promptly control the progress of their implementation on an accrual basis from the beginning of the reconstruction to the full development of production.
In the structure of indicators characterizing individual terms of the obtained effect, indicators of saving material and fuel and energy resources are of great importance. On the one hand, the rational use of resources has a significant impact on the change in general indicators of production efficiency - cost reduction, profit growth, on the other hand, cost reduction characterizes the level of production intensification, the achievement of which is impossible without the introduction of the latest technology and technology. In this regard, objective indicators of saving resources are needed to substantiate effective options for technical re-equipment, its individual directions and measures. Calculations should take into account the saving of resources, both for the unit of the implemented measure, and for certain types of resources and products.
ІІ. Calculated part
1.Osource data allocation
01. Production program for the planned year (pieces)
02. Labor intensity of a unit of production (standard hours)
03. Tariff rate of work (rub / hour)
04. Consumption of materials for the manufacture of a unit of production
|
product name |
||||||||||
|
Material name |
||||||||||
|
Option "0" + 0.1 x N = "0" +0.1 x13 |
||||||||||
|
Legend: st - steel; pl - plastic; ep - electrical wire. The price of 1 kg of steel is 20 rubles. The price of 1 kg of plastic is 80 rubles. The price of 1 running meter of electric wire is 4 rubles. |
05. Consumption of purchased components for the manufacture of a unit of production (RUB / unit)
06. The volume of work in progress by type of work at the end of the planned year (standard hours)
07. The volume of work in progress by material resources
07.01. The volume of work in progress by material consumption at the end of the planned year (kg, running meters)
07.02. The volume of work in progress by the cost of purchased components at the end of the planned year (rubles)
08. Characteristics of the technological equipment on the balance sheet of the enterprise
09. The company rents a production facility for the workshop on the terms:
Book value of 1 square meter of production area - (5000 + 100 x N) rubles = (5000 + 100 x13) = 6300 rubles.
Rental interest - 22% per annum of the book value of the production area;
The annual depreciation rate is 3%.
010. The company rents office space on the terms:
Book value of 1 square meter of production area - (8000 + 100 x N) rubles = 8000 + 100 x13 = 9300 rubles.
Rental interest - 20% per annum of the book value of the office area;
The annual depreciation rate is 2.5%.
011. Conditions of remuneration
The enterprise has a piece-rate bonus system of remuneration for basic (production) workers (the bonus is 40% to piecework earnings) and a time-bonus system of remuneration for auxiliary workers (the bonus is 40% to the wage rate).
The salary of employees is on average 10 times the minimum wage (minimum wage) per person. In the calculations for option N = 0, the minimum wage level is assumed to be 600 rubles per month. When completing coursework, the student must use the minimum wage level that is valid at the time of the calculations.
Unified social tax rate(UST) for option N = 0 is taken equal to 35.6% of the accrued wages for all categories of workers. (UST) for option N = 13 is taken equal to 26% of the accrued wages for all categories of workers.
012. Annual stationery, postage, telephone services, heating and lighting costs, costs of purchasing special literature and others general running costs- (35,000 + 100 x N) rubles. = 35,000 + 100 x13 = 36,300 rubles.
013. The established level of profitability of products (in relation to the cost price) for the planned year:
For product A - 25%;
For product B - 30%;
For product c - 50%.
Calculation of the labor intensity of the annual production program
The volume (labor intensity) of annual marketable products by type of work (n-hour) for each product (A, B and C) is determined based on:
Annual production program for the product;
Labor input by type of work on the corresponding product.
The volume (labor intensity) of the annual marketable output for products A, B and C (n-hour) is determined based on the volume of the annual marketable output by type of work on the corresponding products.
The volume (labor intensity) of the annual marketable output for all products (n-hour) is determined based on the volume of the annual marketable output for each item.
Volume (labor intensity) of annual marketable products by type of work (n-hour)
The volume (labor intensity) of annual gross output by type of work (n-hour) is determined based on the results of calculating the annual marketable output by type of work and changes in the amount of work in progress (if any) at the end and at the beginning of the planning period (year) for the same types of work.
2. Calculation of the need for fixed assets
Active part of fixed assets
The required amount of equipment by type of work (units) is determined based on:
The annual fund of working time (hours) of work of a unit of equipment (FVo) in the period under consideration (for the planned year), taking, at the same time:
the number of working days per year - 250;
the number of shifts of equipment operation - 2;
the number of working hours per shift - 8;
loss of working time (for repairs, maintenance, etc.) - 5%.
Note: to determine the accepted amount of equipment by type of work (Omp, OLp, Osp), the corresponding estimated amount of equipment (Omr. Opr, Osr) is rounded up to a larger integer.
Equipment load factors by type of work are determined based on a comparison of the calculated and accepted amount of equipment by type of work.
The book value of all equipment (rubles) is determined based on the accepted amount of equipment by type of work and the book value (price) of a unit of the corresponding equipment.
Annual depreciation charges for groups of equipment (types of work) are calculated on a straight-line basis based on the values of depreciation rates and the book value of the corresponding group of equipment.
Annual expenses for electricity consumed by the corresponding technological equipment (rubles) are determined based on:
Labor intensity of annual gross output by type of work;
Power of electricity (kW) consumed by a piece of equipment by type of work (corresponding group of equipment). In the calculation, the cost of 1 kWh of electricity is taken equal to 1 RUB.
Passive part of fixed assets
The production area of the workshop (sq.m.) is determined based on:
Accepted amount of equipment by type of work (by equipment group);
Overall dimensions of the unit of the corresponding equipment.
To ensure the normal functioning of production, the size of the area for driveways, aisles, utility rooms, etc. is taken. in the amount of 180% of the production area occupied by the equipment.
The area of the office space (sq.m.) is determined based on:
The number of employees of the company working in the office (director, deputy director for production and chief accountant) - 3 people;
Area norms for one employee, taken equal to 6 sq. M. per person.
The carrying value of the production premises of the workshop is determined based on:
The size of the production area of the workshop;
The cost of 1 sq.m. the area of the building in which the production area for the workshop is rented.
The book value of the office space is determined based on:
The size of the office area;
The cost of 1 sq.m. the area of the building where the office space is rented.
The rent (annual) for the lease of the production premises of the workshop (rubles) is determined based on:
Rental interest;
Depreciation rates for a production facility (with a straight-line depreciation method).
The rent (annual) for renting an office space (rubles) is determined based on:
The book value of the leased premises;
Rental interest;
Depreciation rates for office premises (using the straight-line depreciation method).
3. Calculation of the need for labor resources
Number of employees
The number of main (production) workers is determined by profession:
The number of machine operators for mechanical processing of materials - Lm;
The number of foundry-presses - Ll;
The number of product assemblers - Lс;
The number of main workers by profession is determined based on:
Similar documents
Assessment of the quality of plans for material and technical supply, the need for material resources, the efficiency of the use of material resources, the impact of material resources on the volume of production. Analysis of the total material consumption of products.
test, added 09/12/2006
Calculation of the need for material resources and fixed assets, the amount of depreciation, the need for labor resources and funds for wages. Determination of current costs of production and sale of products, performance of work.
term paper added 04/03/2015
Calculation of the requirements for material resources. Basic needs for labor resources and funds for labor remuneration. Calculation of current costs of production and sale of products, performance of work. Determination of the need for working capital of the enterprise.
term paper, added 04/18/2019
Studying the essence of the analysis of the use of material resources. Intra-production reserves and economy of material resources. Assessment of the quality of plans for material and technical supply, the need for material resources, the effectiveness of their use.
term paper added on 10/07/2010
Working capital of the enterprise. Determination of the price of products. Calculation of the need for fixed assets. Determination of the need for energy resources. Calculation of costs per unit of production (according to costing items). Wage fund.
term paper added 06/24/2013
The problem of increasing the economic efficiency of production is to achieve a significant increase in the volume of production for each unit of labor, material and financial resources. Determination of the efficiency of the enterprise.
thesis, added 06/05/2008
The concept and essence of material resources at the enterprise in market conditions. Methods for planning the needs of the enterprise in material resources. Organization and ways of improving the material and technical support of production on the example of OJSC "Plastik".
term paper added on 04/20/2012
Determination of the need for material costs and working capital for the production of products. Calculation of the need for labor resources, the annual payroll. Calculation of costs for the production and sale of products and the determination of the price of the product.
term paper, added 08/22/2013
The financial plan of the enterprise. Characteristics of products. Calculation of the initial capital. Market analysis. Calculation of the need for fixed assets and material resources. Workforce planning. Evaluating the effectiveness of the project.
term paper, added 04/04/2016
Justification of the feasibility of production and its competitiveness, market analysis: characteristics of the products of PE "Berserk"; production program, resource requirements. Calculation of indicators of the efficiency of using the funds of the enterprise.
Introduction
Part 1: theoretical part
Part 2: description and preliminary analysis of the business situation
Part 3: determining the need for additional information
Conclusion
INTRODUCTION
All over the world there are many enterprises that use machinery to manufacture their products. Therefore, when implementing it, it is necessary to draw up an optimal plan for the use and replacement of equipment.
The purpose of this course work is to consider and study the prerequisites and economic conditions for replacing obsolete equipment and technologies of enterprises. It is also supposed to develop the theme of expanding the sales market of the enterprise.
This topic is relevant at the present time, since for the successful development of any enterprise, it needs to correspond to the world level in engineering and technology, i.e. adhere to an intensive level of development, which allows you to maximize profits and minimize losses, at the same time to more fully use the internal potential of the enterprise, and also it is necessary to act in the direction of expanding the sales market for products, bringing the enterprise to a new higher level in the world market.
Since obsolete equipment leads to an increase in the costs of its maintenance and production of products, as well as a decrease in labor productivity, the timely replacement of equipment helps to lower production costs and increase the profit from the operation of equipment. This improves production efficiency, and the production of better quality products, which should be the result of replacement, leads to an increase in the competitiveness of the enterprise.
In the first (theoretical) part of the work, I am supposed to consider the reasons and conditions for replacing obsolete equipment and describe them using the example of one manufacturing enterprise in the second part.
Part 1.theoretical part
In the management of production risks, an important role is played by taking into account the risk factors of the lack of demand for products.
One of the most important indicators of the economic security of an enterprise is the level of demand for its products. Falling demand below a certain acceptable level can lead to bankruptcy of the company. Hence, it is obvious that it is necessary to study the reasons for the lack of demand for products that lead the enterprise to risk.
To avoid the consequences of the lack of demand for products, the manufacturing enterprise must analyze its causes. To do this, you need to know the factors causing it. But even to a specialist far from production and economics, it is clear that there are a great many of them. They may intersect each other, overlap one another, or may not be directly related to each other. Equipment obsolescence is one of these factors.
The main task that each commodity producer solves at the present stage is the intensification of production. With regard to fixed assets, the solution of this problem is associated with the renewal of their active part on the basis of the achievements of scientific and technological progress. The increase in production capacity is increasingly becoming dependent not on new construction, but on the reconstruction and technical re-equipment of existing equipment, on the acceleration of replacing obsolete equipment with new, more productive ones. An important factor in the renewal of operating equipment is its obsolescence.
To carry out their effective activities, production associations and enterprises must periodically replace the equipment they use. This replacement takes into account the performance of the equipment used and the costs associated with the maintenance and repair of the equipment.
The problem of replacing equipment is to determine the optimal timing for replacing old equipment. Aging of equipment includes its physical and moral deterioration. As a result, production costs increase, maintenance and repair costs increase, labor productivity and market value decrease. The criterion of optimality is either the profit from the operation of the equipment, or the total operating costs during the planned period.
Fixed assets transfer their value to manufactured products as they wear out. Depreciation is the decreasing cost of fixed capital due to the loss of its consumer properties. Fixed assets transfer their value to the product produced with their help not immediately, but in parts. As mentioned above, fixed production assets wear out in the course of their operation. There are two types of wear and tear - physical (material) and moral (economic).
For the first time, a deep scientific analysis of the causes of obsolescence was carried out by K. Marx. He pointed out the similarities and differences between it and the physical.
Physical deterioration is understood as the gradual loss of fixed assets of their initial consumer value, which occurs not only during their operation, but also during their inactivity (destruction from external influences, atmospheric influences, corrosion). Physical depreciation reduces the initial or replacement cost of fixed assets. It depends on their quality, their technological improvement (design, type and quality of materials, the quality of the construction of buildings and installation of machines), the characteristics of the technological process (the value of the speed and cutting force, feed, etc.), the time of their operation (the number of days of work per year, shifts per day, hours of work per shift), the degree of protection of fixed assets from external conditions, the quality of their care and maintenance, from the qualifications of workers and their relationship to fixed assets.
Physical wear and tear occurs unevenly even for the same elements of fixed assets. Wear can be complete or partial. When fully worn out, the liquidated fixed assets are replaced with new ones, and when partially they are restored through capital repairs and modernization.
According to Marx, physical wear is caused by a change in the physical properties of a machine - the accumulation of fatigue of the metal from which it is made, wear of rubbing surfaces, etc., which leads to an increase in downtime for repairs, a decrease in productivity, an increase in fuel consumption, and a deterioration in efficiency.
Physical wear and tear is caused by two factors. The first of them is the functioning of the means of labor, during which there is mechanical wear of rubbing parts, deformation of individual structures as a result of dynamic loads, etc. this is the so-called production wear. The second factor of physical wear is the influence of the natural forces of nature, which is expressed in metal corrosion, weathering, etc. This is the so-called natural wear and tear.
The degree of physical safety of fixed assets is reflected by the shelf life ratio:
Kg = (Fost / FP) * 100%,
where Фп, Fost - full initial and residual value of fixed assets, rubles.
The degree of depreciation of fixed assets is reflected by the depreciation rate:
Kizn = 100% -Kg
Kizn = (Tf / t) * 100%,
where Tf is the actual service life of fixed assets, t is the useful life.
However, the size of the wear and the rate of its course are determined by the initial properties of the machine and the characteristic features of operation, by virtue of which they are individual for all similar machines. Using the proposed methods, it is impossible to obtain results with a sufficient degree of reliability and validity.
The wear process is irreversible and, although it is possible to reduce its size through repair work, it is economically justified only up to a certain limit.
The presence of physically obsolete fixed assets for production purposes, firstly, reduces the comfort of working conditions; secondly, in certain industries, especially in knowledge-intensive ones, it slows down the production of modern products; thirdly, the deterioration, above all the excess of the standard, of the active part of fixed assets leads to frequent breakdowns and stoppages of equipment. As a result of all this, the time it takes to be repaired is increased. As a result, the quality of the product decreases and the costs of its production increase, which in turn leads to its rise in price and a decrease in demand for it.
Due to the rapid change of generations of technology due to technical progress, the equipment becomes obsolete. An enterprise can accumulate a significant part of equipment that has not passed its full service life, is not physically worn out, has not fully transferred its value to the products made with its help and has not paid for itself. Further operation of obsolete equipment does not allow the development and production of modern, popular products. Therefore, it is important to consider the importance of obsolescence. Obsolescence is the depreciation of elements of fixed capital due to the appearance of either cheaper equipment of the same performance, or more productive equipment of the same value.
The cause of obsolescence is a change in the social conditions of production. It also occurs in idle machines, the physical properties of which do not change if we abstract from the influence of the environment. Changes in the conditions of social production lead to a relative change in the efficiency of all machines used. The similarity of physical and moral wear and tear is that the result of their action is an increasing loss over time of the original ability of the means of labor to save labor. At the same time, the reasons that cause them are of a different nature.
The material basis for obsolescence is technical progress. Its effect is manifested in the fact that the reproduction of machines is carried out not in an already existing form, but in a form that has undergone progressive changes, and new instruments of labor are more effective than the existing ones. Obsolescence means the loss of part of the value of machines without corresponding physical wear and tear, but solely by virtue of either reducing the cost of production of similar machines, or creating more productive and economical ones.
MINISTRY OF EDUCATION OF THE RUSSIAN FEDERATION
GRADUATION PROJECT
Introduction 3
Chapter I. The essence of the business plan for the technical
rearmament 5
1.1. The essence and structure of the technical business plan
rearmament 5
technical re-equipment 14
Chapter II. Planning process studies
technical re-equipment at JSC "MBKK" 21
2.1. Analysis of measures for technical re-equipment
at JSC "MBKK" 1996-1999 21
rearmament at JSC "MBKK" 29
Chapter III. Draft business plan for technical
rearmament 31
Conclusion 57
Bibliography 58
INTRODUCTION
During the period of market reforms up to 1998, the share of domestic producers of consumer goods in the domestic market was constantly decreasing and fluctuated depending on the industry, from 70 to 30%.
This situation was due to the following factors:
1. the lack of a clearly developed program of action in a free market, where demand is the determining element;
2. lag in quality due to the use of low-quality raw materials, lack of high-tech facilities;
3. instability in the economy, expressed through high inflation, high taxes;
4. the lack of free funds from producers, allowing them to carry out the necessary technical and economic transformations;
5. high prices for our own products, due to the high labor-materiality of products.
There are many objective and subjective reasons explaining this situation, but in many cases the main reason is the lack of products that are competitive both in quality and in price.
Since the mid-1980s, in many cases, the enterprises producing consumer goods did not carry out measures for technical re-equipment, production capacities were accumulated, which led to a lag in quality, an increase in prices.
According to Goskomstat, the age of production facilities in industry as a whole is 17-20 years on average.
Such a situation in a society where high rates of development are observed has a negative effect.
This work is devoted to the development of a business plan for technical re-equipment. In modern conditions, when after the 1998 crisis, imports of goods decreased, when it became possible to compete with many foreign manufacturers in price, when the share of quality goods at an acceptable price for the consumer decreased, this topic is more relevant than in the mid-90s.
The purpose of any events held, whether it be an event for technical re-equipment, advertising campaigns and others, is to consolidate predetermined positions in the market. The purpose of technical re-equipment is to improve quality, reduce prices, and increase production flexibility. According to the above indicators, many domestic enterprises are inferior to the leading enterprises in their industries, which negatively affects the overall economic situation of the enterprise.
At many enterprises, when planning measures for technical re-equipment, they are faced with a lack of financial resources, but as the experience of Russian enterprises that have carried out technical re-equipment shows, with the right approach, funding sources can be found. One of the solutions to this problem is the amalgamation of enterprises producing similar products in order to accumulate insignificant financial resources to carry out the necessary transformations.
No matter how stable the situation in the economy is, there is a reserve for increasing the efficiency of activities of domestic enterprises, since there is a real demand for consumer goods in the country, otherwise they would not continue to import products to Russia.
CHAPTER I. ESSENCE OF TECHNICAL BUSINESS PLAN
RE-EQUIPMENT
1.1. The essence and structure of the business plan for technical re-equipment
A business plan is a document that reflects the essence and sequence of steps to achieve a specific goal.
Technical re-equipment is:
1) reconstruction - changing some parameters of production facilities;
2) replacement of old equipment with more advanced technology.
The structure of the business plan for technical re-equipment:
2) a feasibility study;
3) a description of the technical properties of the required equipment;
4) a description of the properties of the products that are proposed to be produced at the required capacities;
5) a description of the production process;
6) management team;
7) financial plan;
8) business schedule,
a) reducing the cost of production;
b) improving product quality;
c) increase in productivity and output;
d) improving the quality of technological lines (the availability of flexible production systems that allow the production of various types of products).
Feasibility study
Measures for technical re-equipment are carried out if they are economically feasible, i.e. for this, the enterprise must carry out analytical work. This work consists of conducting internal and external analysis.
Internal analysis includes the following:
1) analysis of the cost of production;
2) quality;
3) output volumes;
4) excess production.
External analysis includes:
1) market structure;
2) the volume of the market;
3) price analysis;
4) quality analysis;
5) the volume of production and surplus of products from competitors.
Table 1
Comparison of the qualities of branded and competitive products
| Competitor | Features of your products | |
| Product quality. Lower prices. The breadth of the product line. Product reliability. Complete product, |
This table is evaluated according to the “+”, “-” system.
If the volume of the market allows to increase the volume of sales and if the advantages of the enterprise in comparison with competitors are only up to 30% higher, then this means that the products have low competitiveness, then old equipment is needed for new ones.
If the advantages are in the range of 30-50%, then it has sufficient competitiveness and at the same time it is necessary to modernize the equipment.
If the advantages of an enterprise are more than 50%, it is successful in the market.
When the need to replace the old equipment with new one is determined, they proceed to a technical analysis and drawing up a plan and schedule for technical re-equipment.
Without assessing the technical level of the means of production used at a given enterprise, it is also impossible to develop a really achievable and at the same time the most effective plan for the technical re-equipment of this enterprise. Therefore, the determination of the technical level of the products, as well as the means and methods of their production, becomes a major task.
Identifying functional relationships between the rate of increase in the technical level of production, the quality of products and economic results is a key problem.
In practice, various methods and instructions are used that regulate the direction and content of the technical and economic calculations of the production activities of enterprises, the purpose of which is to identify reserves for the growth of production efficiency. However, for the most part, they do not solve in a complex the issues that make it possible to link the results of measures taken at the enterprise for the technical re-equipment of production with the final results of their activities and to quantify the increase or planned activities for the technical improvement of production.
Evaluation and analysis of the technical level should be based on economic criteria, since the main goal of improving the means of production and methods is to achieve the specified final results with minimal costs of production and financial resources.
The purpose of the analysis is to determine the impact of technical measures on economic results.
Based on the foregoing, it is proposed to analyze the effectiveness of technical re-equipment of existing production in the following order: analysis of the feasibility of the plan for re-equipment of production and reserves for increasing the efficiency of the use of financial resources.
The purpose of the proposed methodology is to increase the efficiency of the results of the activities of industrial enterprises and the rational use of their own financial resources on the basis of a deep justification and high-quality development of a technical re-equipment plan.
The sequence of carrying out and specific directions for further use of the analysis results are shown in the table.
table 2
Analysis stages and use of its results
| Analysis processes and results | Directions of use |
| 1. Analysis of the technical level and determination of directions forimprovement of the production base |
|
| 1.1. Determination of changes in indicators of the achieved technical level of the production base in comparison with the previous period and plan. 1.2. Determination of generalizing and integral indicators of the technical level, comparison of the changes that have occurred in it with changes in the economic results of activities. 1.3. Search for bottlenecks. Development of measures to eliminate them. The final determination of the required production and financial resources to improve the technical specifications. | 1. Improving the quality and validity of drawing up plans for technical re-equipment. 2. Development of the necessary measures to eliminate bottlenecks, improve the quality of the production base, to draw up optimal (most effective) current and long-term plans for technical re-equipment. Improving their quality and validity. 3. Determination of the required changes in technological processes, as well as the need for the necessary equipment and financial resources for its acquisition and implementation of the developed measures. 4. Justification of registration of applications for equipment. 5. Justification of the FIFO budgeting. |
| 2. Analysis of the implementation of the plan of measures for technical re-equipmentchanges for the previous (reporting) period |
|
| 2.1. General assessment of the efficiency of using capital investments for the qualitative improvement of production. 2.2. A quantitative assessment of the impact of technical re-equipment on the self-supporting performance indicators of the main links. 2.3. Determination of the influence of technical re-equipment on the use of production resources. 2.4. Results of the study of the main directions of implementation of measures. Determination of the most effective ones. 2.5. Comparison of the economic results of the implementation of technical re-equipment in the reporting year with the planned indicators. 2.6. Analysis of reimbursement of spent funds. | 1. Adoption of optimal management decisions to improve the factors of scientific and technological progress on the economy of the enterprise. 2. Determination of the most effective areas for investment in order to improve the results of economic activities. 3. Development of a set of organizational measures for the implementation in the previous period of those measures, the failure of which has reduced the effectiveness of the rearmament process. |
| 3. Analysis of the feasibility of the plan for technical re-equipment and preserves for increasing the efficiency of the use of financial resources |
|
| 3.1. Determination and analysis of the need for funds. 3.2. The choice from the developed (based on the results of the previous stages of analyzes) measures of the optimal ratio of the most effective, giving the maximum increase in profit with limited sources of own and borrowed funds. 3.3. Comparative analysis of the efficiency of using the bank's own funds and loans. 3.4. Analysis of the directions of implementation of measures for their effectiveness. 3.5. The choice of the optimal set of measures that allow the enterprise, for example, to reduce the consumption of materials, the labor intensity of manufactured products in cases where specific tasks are faced with technical re-equipment. | 1. Search for sources of funding. 2. Inclusion in the plan of the future period of the optimal set of the most effective measures. 3. Determination of the most effective direction in terms of activities to be implemented. 4. Determination of the optimal set of measures for more efficient use of own and borrowed funds. |
On the basis of the analysis, bottlenecks are identified and measures are developed to eliminate them and improve the quality of production, also determine the need for equipment necessary for the implementation of the measures being developed and the need for financial resources for these purposes. It becomes possible to compare the achieved integral and generalizing indicators of the technical level with similar indicators of the previous (base) period, to compare their growth with changes in the economic results of economic activities of enterprises.
Assessment of the technical and organizational level of production on the basis of integral indicators should include the determination of its complex and generalized indicators. The complex indicator is calculated in this case as the sum of the values of the generalizing indicators of the technical level of manufactured products, the level of technology of sites and homogeneous workshops, the levels of mechanization and organization of production in points, adjusted for the coefficient of significance of subsystems.
After the feasibility study, there is a process of choosing the appropriate equipment.
The first step is to search for information from all manufacturers of the required equipment. Information on them can be obtained in catalogs at exhibitions, fairs, etc.
Next, the technical and economic parameters are analyzed, i.e. return on assets, labor intensity, productivity, energy consumption, quality of products produced on this line, cost of the line, occupied area, waste-free production.
A line is chosen which, in terms of its technical and economic parameters, is closest to the required ones.
Description of product properties
Here it is necessary to indicate what need this product will satisfy.
How fully will satisfy this need. Then they indicate the technical and economic properties of the product: weight, volume, quality level, specific characteristics, as well as its price and time for its manufacture and components.
Comparison of the new line with competitors
Competition is an integral part of today's market economy. It is necessary to compare your production line with competitors. It is necessary to objectively indicate the merits and demerits of your line.
It is necessary to compare your line with competitive ones in the following indicators: energy intensity, labor intensity, breadth of nomenclature products, cost of manufactured products, level of product quality, capital productivity.
Production plan
In the production plan, it is necessary to indicate on what equipment the products will be produced. What production facilities and raw materials will be required for this? Briefly should indicate the production technology. Highlights the strategy for the procurement of raw materials and supplies.
Financial plan
This section of the business plan indicates:
1) sources of funds - own and borrowed; loan repayment schedule;
2) the cost of equipment, construction and installation work;
3) estimated sales and unit price;
4) costs associated with the production of products;
5) the estimated volume of net profit;
6) the schedule of payment of taxes and fees;
7) the estimated rate of depreciation charges;
8) the balance sheet of the company;
9) direct costs not related to production (advertising, insurance, rent, administrative costs);
10) the expected dynamics of financial indicators.
For each item of the financial plan, a table is drawn up. For the first year, for each item of the financial plan, it is calculated by months, for the next two years by quarters and for another two years by years.
A business schedule is a necessary section of a business plan. It records the timeline for key actions (product and manufacturing process development, market analysis, sales program development). It should also indicate the most important private tasks, critical events that determine the success of the business. The list of such events includes: completion of the design; product presentation at exhibitions; ordering raw materials, materials and components in quantities required to organize the planned production volume, start production; getting the first order, the first sale, paying the first bills. Business scheduling allows you to control the key points of the case, anticipate and correct emerging failures in order to reduce possible risk.
A competently drawn up business schedule demonstrates to the foreign partner the professionalism of the management team.
It is necessary to show on the graph the events that are decisive for the success of your business:
Creation of a company;
End of research and development;
Product prototype creation;
Reaching agreements with sales representatives;
Access to trade displays of products;
Signing agreements with wholesalers;
Ordering materials in quantities required for the production of the first batches;
Start of production;
Receiving the first orders;
Delivery of the first consignments of goods;
Receiving the first payments and receipts to the account.
It is necessary to reflect on the graph how much time passes from the moment of purchasing raw materials to receiving cash proceeds for each manufactured product or service; how the number of management and production personnel changes, the process of acquiring or constructing buildings, structures and equipment is going on as the business develops.
Table 3
Schedule of events
| Region | Responsible | date | date | Possible failures in the schedule and their correction | Critical deviations in the schedule |
1.2. Technical and economic planning indicators
technical re-equipment
The qualified use of indicators that play the role of a working tool in the process of technical and economic analysis is an indispensable condition for its high-quality implementation, which ensures the identification of really existing reserves for increasing production efficiency and the creation of a favorable ground for making constructive, economically sound management decisions.
The methodological basis for the development of requirements for the system of indicators is the fundamental principles of planning scientific and technical progress: scientific nature, efficiency, complexity. For the economic assessment of the effectiveness of technical re-equipment, the most significant is the fulfillment of such requirements as:
1) the orientation of the entire system of indicators to the final result, as well as to the income of the enterprise;
2) ensuring the possibility of planning, measuring and evaluating the direction of technical re-equipment by functional elements of production at all levels of management;
3) linking the sections of the plan for the technical development of production with plans for technical re-equipment and plans between the technical level and production efficiency, taking into account the actual effect from the development of new technology;
4) ensuring the possibility of using the planned and estimated indicators of improving the level for the purposes of economic and moral incentives, monitoring and analyzing the effectiveness of the use of funds spent for these purposes.
The indicators of the analysis and efficiency of the qualitative improvement of the production base of the enterprise should ultimately provide an assessment of the retrospective economic results of the implementation of measures and the plan for technical re-equipment, changes in the technical level of production, as well as an assessment of its prospective capabilities.
For technical and economic analysis and assessment of the economic efficiency of capital investment costs for the qualitative improvement of the production base of enterprises, it is proposed to use the following system of indicators:
1. Key indicators - absolute efficiency of capital expenditures; payback period of capital investments; increase in production capacity; change in the release of marketable products; change in cost; change in profit.
2. Additional indicators: a) indicators characterizing the efficiency of the use of production resources - changes in the material consumption of products, as well as changes in its labor intensity and capital intensity; b) indicators of the efficiency of the investment process - specific capital investments per unit of input capacity, per 1 ruble. increase in the output of marketable products, by 1 rub. profit growth (cost reduction); - indicators of the renewal of fixed assets, the cost of fixed assets subject to liquidation and replacement, the coefficient of commissioning of new equipment (in%), the coefficient of retirement (in%); - indicators of changes in the technical level of the production base of the enterprise, integral and generalizing indicators of the qualitative state of production.
Interrelation and interdependence of indicators of the technical level of production by the main indicators of the enterprise.
To determine the economic effect of technical measures, the following indicators are used:
1) the effectiveness of investments from activities aimed at increasing production capacity: Epm = PMtech: KPM,
where PMtech is the growth of production capacity due to technical re-equipment;
KPM - capital investments for re-equipment aimed at increasing production capacity.
PMtech = D PMtech - D PMtobor. UPM,
where D PMtech - power increase due to technical re-equipment;
D PMobor - an increase in production capacity due to an increase in the share of installed equipment taken into account in the calculation of production capacity;
UPm - the level of use of the incremental power;
2) the economic efficiency of capital investments from measures aimed at improving product quality is proposed to be determined by the formula:
where E2, E1 is the economic effect of basic products and new products of improved quality;
KKP - capital investments for re-equipment aimed at improving the quality of products;
B2 - release of products after the implementation of activities;
3) the economic efficiency from measures aimed at reducing the material consumption of the output is calculated as follows:
Em = D Mt: Km,
where D Мт - savings from reducing the material consumption of products;
Km - the cost of capital investments to reduce material consumption.
where M1, M2 - material consumption of the release before and after the implementation of the measures;
Q is the volume of marketable products;
4) the economic efficiency of measures aimed at reducing the cost is determined by:
ES = D C: Ks,
where D С - reduction of production costs due to technical re-equipment;
Ks - capital investments for these activities;
D C = B2. (C1 - C2);
5) the efficiency of capital investments of measures to reduce labor intensity is proposed to be calculated by the formula:
Et = D Etr: Kt,
where D Etr - annual savings from reducing the labor intensity of manufactured products;
Кт - investments for these purposes.
where Тпз1,2 - preparatory and final time for a batch of parts before and after the introduction of new equipment, standard hours;
М1,2 - the number of parts in the batch before and after the introduction of new equipment;
Tosn.1,2 - the main time for the manufacture of one part before and after the introduction of new equipment;
Tsp.1,2 - auxiliary time for the manufacture of one part before and after the introduction of new equipment, rate-h;
Ur1,2 - the cost of an hour of work of a worker with a basic and additional salary and accruals before and after the introduction of new equipment, norm-h.
CHAPTER II. PLANNING PROCESS RESEARCH
TECHNICAL RE-EQUIPMENT AT OJSC "MBKK"
2.1. Analysis of measures for technical re-equipment at JSC "MBKK" 1996-1999.
From 1996 to 1999, the following technical measures for technical re-equipment were introduced at JSC MBKK.
In 1996, a bakery was installed for the production of bread with a capacity of 2024 tons per year, an Italian production line for the production of short-cut pasta with a capacity of 5596 tons per year. And in the confectionery shop there is an apparatus for pouring lemon slices with a capacity of 110 tons per year.
In 1997, a Yugoslavian production line for the production of small-piece bakery products with a capacity of 3980 tons per year and a yeast-brewing apparatus with a capacity of 259 tons per year were put into operation, and a line for the production of unglazed sweets with a capacity of 108 tons was knocked out in the confectionery shop.
In 1998, an electric oven was put into operation in the bakery shop, which made it possible to increase the output of the final product by 120 tons.
In 1999, an apparatus for wrapping piece bodies with a capacity of 25 tons per year was installed in the confectionery department, and a line for the production of wafer varieties with a capacity of 16 tons per year was discontinued.
All of the above measures were aimed at: increasing the marketable output of products, diversifying production, expanding the range, increasing the quality of products, and reducing the cost.
In order to determine the impact of technical re-equipment on the activities of the plant, it is necessary to conduct an analysis.
Increase in production capacity and utilization rate
production capacities for 1995-1999 at JSC "MBKK"
| 1995 | 1996 | 1997 | 1998 | 1999 | |||||||||||
| Name | Coefficient | Output of marketable products (t) | Production capacity (tn) | Coefficient | Output of marketable products (t) | Output of marketable products (t) | Production capacity (tn) | Load factor r.m. (%) | Output of marketable products (t) | Production capacity (tn) | Load factor r.m. (%) | ||||
| Bakery and bread shop | |||||||||||||||
| Confectionery-flour shop | |||||||||||||||
| Confectionery-sugar shop | |||||||||||||||
| Total | 2684 | 5072 | 0,52 | 2057 | 7206 | 0,28 | 2288 | 11445 | 0,19 | 2114 | 11565 | 0,18 | 2117 | 11584 | 0,18 |
The table shows that from 1995 to 1999. there was a constant increase in production capacity, which made it possible to increase the range and quality of products. The reason for the low workload must be sought in marketing, sales, purchasing activities, which is not the topic of this work.
The coefficient of renewal and retirement of production assets
OJSC "MBKK"
| 1996 | 1997 | 1998 | 1999 | |
| Received OPF | 172 | 1658 | 182 | 59 |
| Retired OPF | - | 52 | - | 17 |
| Average annual cost of OPF | 14680 | 15200 | 13797 | 13585 |
| Update rate | 1,1 | 10,9 | 1,3 | 0,4 |
| Retirement rate | - | 0,3 | - | 0,1 |
Fvved - the value of the funds entered
Фк - cost of OPF at the end of the year
Flick - the value of the liquidated funds
Фн - cost of OPF at the beginning of the year
It can be seen from this table that the plant is building up capacities with the accumulation of worn-out OPF, which negatively affects the overall costs. It also indicates that the mill is using old equipment, although the new equipment can produce the same range of products.
Range of products
Before the process of technical re-equipment, the plant produced 22 types of products. At the moment, the enterprise can produce 35 types of confectionery products, 70 types of confectionery flour products and 25 types of bakery products.
Labor productivity
From 1996 to 1999, the following PPP dynamics was observed.
| 1995 | 1996 | 1997 | 1998 | 1999 |
| + 20 | - 69 | - 11 | 12 |
An increase in PPP by 20% in 1996, after the commissioning of a bakery and an apparatus for pouring lemon slices, is not economically feasible, although this is due to the fact that the enterprise did not dispose of the OPF and people were hired to operate new facilities.
Decrease in the number in 1997 by 69 people. is the commissioning of new capacities, and the disposal of the line for the production of unglazed candies.
Decrease in the number of PPP in 1998 by 11 people. due to the commissioning of a new electric furnace.
The growth of PPP in 1999, with the commissioning of the apparatus for packaging solid bulk solids and the retirement of the apparatus for the production of wafer cakes, is not economically feasible.
Dynamics of labor productivity growth
D PT96 = - 39% D PT97 = 47%
D PT98 = - 3% D PT99 = - 10%
Negative indicators of the increase in PT are explained by the low volume of output for management with the maximum possible change in the structure of the output.
Flexibility is not a criterion for a production system, but only a prerequisite for ensuring the efficiency of an enterprise. However, underestimating flexibility indicators can lead to a one-sided analysis of production activity without taking into account the factors that trigger adaptation mechanisms. Thus, the indicators of the flexibility of the production system can be called complex evaluative indicators that form the most general idea of the market adaptability of enterprises. An enterprise agility assessment model can be represented as the following formula:
Γ = f (Wob; Sb), (A), where
D - an assessment of the flexibility of the enterprise;
Wob - the sustainability of the results of the enterprise, which determines its ability to upgrade by reinvesting its own funds;
Sob - the ability to update.
Associated indicators should be: the value of assets and own funds and own funds of the enterprise; volume of sales; costs of production and sale, as well as the time spent on products at the stage of development and development; the range of products demanded by the market.
In order to determine the Wob, an indicator is calculated that characterizes the economic stability of the enterprise: income on own assets
ROE = NP / SA (B), where
PE - net profit;
CA - own funds.
Then the share of profits directed to the development of new products is determined.
H = PO / CP (V), where PO is the net profit used to finance the renewal of products.
The final stage in determining the enterprise's capabilities for renewal by reinvesting its own funds is the calculation of the synthetic Wob indicator:
Wob - ROE. PO / CH = PO / SA (G)
With the help of this formula, the amount of funds allocated for the development of the production of new products is determined in relation to the value of its own funds.
In our example: NP / Ob 1 = 124477/1776 = 0.07
CP / Ob 2 = 222906/2531 = 0.09
The second component of the formula (A) - Sb - determines the enterprise's ability to master in the current period new products that will be in demand by the market in the future. The indicator, thanks to which it is possible to estimate in numerical terms the ability of an enterprise to master new products, is the coefficient of product renewal in the conditions of the Ko market. This coefficient reflects the ability of the enterprise to rebuild within a certain time Tpo for the release of new products required by the market, and hold out for a certain time Tpr required for the sale of these products:
Ko = Tpo / Tpr (D)
Ko = 90/60 = 1.5
Therefore, Wob 1 = 0.07 / 1.5 = 0.047
Wob 2 = 0.09 / 1.5 = 0.06
The final step in describing the Sb component of the enterprise agility assessment model is to solve the following formula:
Sob = Ko. n, where n is the range of products demanded by the market. For the plant, the value of n was chosen conditionally, based on the list of the most purchased products. So n = 19.
In our case, Sb 1 = Ko. n = 1, 5. 19 = 28.5
Based on the obtained value, it seems possible to determine the economic state of the enterprise in the current period and to reveal the possibilities of carrying out the renewal processes. To do this, it is necessary to continue the calculation according to the developed method:
Evaluation of the flexibility of the enterprise (G) = Uob / Sb = 0, 047 / 28.5 = 0.165, or G = 16.5%.
This calculated value does not exceed the standard level of flexibility for most industrial enterprises, however, in a depressed region, such an indicator is quite acceptable, and indicates the stability of the enterprise, its adaptability, as well as the possibility of updating both the range of manufactured products and the production potential as a whole.
Product quality
All products manufactured on new technological lines meet the requirements of GOST. The number of defective products associated with the use of the introduced capacities has been reduced to zero.
Reflection of the results of measures on the economic activity of JSC "MBKK"
| Indicators | units from. | 1995 | 1996 | 1997 | 1998 | 1999 |
| Total profit | thousand roubles. | 7185 | 1627 | 1300 | 2305 | 3477 |
| Cost price | rub. | 1992 | 8078 | 4525 | 4644 | 7988 |
| Profitability | % | 134 | 21 | 12 | 23 | 20 |
| Return on assets | % | 11 | 8 | 16 | 25 |
The increase in production costs in 1996 compared to 1995 with a decrease in output is explained by high inflation (128%) and the fact that when the new bakery was commissioned, depreciation deductions had a high proportion, and a change in the output structure.
The growth in production costs in 1997 compared to 1996 is explained by the growth in production, inflation (107%), an increase in depreciation charges, and a change in the structure of production of goods.
The decrease in the growth rate of production costs in 1998 at an inflation rate of 149.4% is explained by the fact that during the financial crisis the plant used in its production raw materials, the supply of which was 3 months.
The sharp jump in production costs in 1999 was due to the rise in prices for raw materials and supplies due to the 1998 financial crisis.
Such characteristics as profitability, profit, capital productivity are purely economic and directly depend on the volume of sales and cost. The table shows that the dynamics of profitability and return on assets is inversely proportional to the dynamics (growth rates) of the average annual cost of OPF.
Equipment operating costs
The costs associated with the repair of the commissioned equipment from 1996 to 1999 amounted to 0.3%, which is less than planned, which indicates the reliability of the commissioned facilities.
Depreciation deductions were planned for all commissioned capacities at the level of 12%, but due to the low level of utilization of production capacities, the share of depreciation deductions increased from the planned ones. In this case, it is necessary to take into account the level of inflation, which was reflected in the cost of raw materials and materials for the production of goods, but even taking into account the general level of inflation from 1996 to 1999. (588%) and the level of indexation of the residual value of equipment from 1996 to 1999. (3.8) The share of depreciation deductions in the cost of production was higher than planned, due to the low production volume.
Integral indicators of technical re-equipment
Calculation of the economic efficiency of changes in labor productivity, cost, capacity is not possible, because the plant does not keep records of the performance of each equipment.
Calculating net present value and internal rate of return is meaningless because these indicators were not included in business plans and work projects.
2.2. Features of the planning process for technical
rearmament at JSC "MBKK"
Revealing the specifics of planning is a comparison with a typical methodology for drawing up a business plan.
The following activities were carried out at the plant: lines for the production of bakery products, a yeast machine, an electric oven, an apparatus for pouring lemon slices, a packing machine, and a line for the production of pasta were installed.
Analysis of technical re-equipment at the plant revealed the following:
1. Lack of a business plan for all types of events (marketing, analytical, part of the financial plan);
2. If any business plan was drawn up, then only for the bakery and pasta shop (planned technical and economic performance indicators, planned costs);
3. For some events, such as the installation of equipment for pouring lemon slices, packaging equipment, a business plan was not drawn up;
4. For measures for the installation and use of a yeast machine and electric ovens, the business plan is in the arbitration court, i. E. analysis of the business plan for these activities is not possible.
That is, the analysis of the business plan is possible only for the installation and use of capacities for the production of pasta and bakery.
Critical notes:
1.there is no analysis of the bakery market (capacity, price, quality);
2. the costs of purchasing equipment, norms for the production of finished products are presented in 1996 prices, which does not give a clear idea of the forthcoming costs;
3. lack of a marketing plan, equipment purchase plan, equipment installation schedule, purchase plan for raw materials for the production of products, lack of a financial plan.
It should be noted that this business plan is a working draft for the design indicators of installed capacities and planned indicators of economic activity, but this document does not determine the integral indicators of equipment use and economic activity.
CHAPTER III. DRAFT BUSINESS PLAN FOR TECHNICAL
RE-EQUIPMENT
Before carrying out measures for technical re-equipment, it is necessary to substantiate their expediency.
As already indicated in the chapter, the first goal of technical re-equipment is the following:
Cost reduction;
Expansion of the range of products;
Improving product quality;
Increase in labor production;
Availability of flexible production systems.
In terms of such an indicator as the cost of bakery products, MBKK OJSC is inferior to private bakeries, and in comparison with Khlebozavod-2, the cost price is lower. Despite the fact that the cost of bakery products of OJSC "LBKK" exceeds the cost of private bakeries, and in terms of price-quality ratio, the combine is superior.
In terms of such indicators as product quality and product range, MBKK OJSC is the leader in the local market.
Comparison of the labor productivity of MBKK OJSC with competitive firms is not possible due to the lack of information, but based on the fact that the capacity utilization rate exceeds 0.45%, the plant has the potential for an increase in labor productivity.
In terms of flexibility of production systems, MBK OJSC has a preferable position in comparison with competitors in the local market (Makhachkala and the suburbs), although the comparison of MBKK's capacities with the best analogs is inferior, but because JSC MBKK operates in the local market, this comparison is meaningless. So, on the basis of the foregoing, the following conclusion can be drawn: according to technical indicators, MBKK OJSC is the leader in the local market.
The reason for the low economic efficiency of the enterprise should be sought not in the state of production equipment, but in the sales area, the supply of raw materials and marketing activities.
It makes no sense to carry out measures for the technical re-equipment of the existing equipment, since The products manufactured at the existing facilities are competitive, the potential of the existing facilities has not been fully realized. For the next period, the conjuncture of demand on the bakery and confectionery market will not change.
At present, it is planned to start production of caramel and biscuits at JSC "MBKK". The business plan for the production of caramel and biscuits will be the basis for the third chapter of this diploma project.
Business plan for the production of caramel and biscuits
Market analysis:
MINISTRYEDUCATIONRF
DAGESTAN STATE UNIVERSITY
FACULTY OF ECONOMIC MANAGEMENT
DEPARTMENT OF "MANAGEMENT"
"Qualified for protection"
Head Department of Management
____________ Doctor of Economics professor Aliev V.G.
"___" May 2000
GRADUATION PROJECT
"DEVELOPMENT OF THE DRAFT BUSINESS PLAN FOR TECHNICAL RE-EQUIPMENT OF THE ENTERPRISE
ON THE EXAMPLE OF OJSC MBKK "
Vishtalov A.M.
Supervisor:
Alimuradov M.K.
MAKHACHKALA-2000 g
An increase in production volumes to meet growing social needs can be achieved only on the basis of intensification, i.e. making such qualitative changes in the material and technical basis of production, which will make it possible to make fuller use of production capacities, all types of raw materials and fuels, facilitate the work of workers, make it more attractive and productive. This is the ultimate task of technical re-equipment and production reconstruction.
It is impossible not to take into account one more factor - the transition of production to the manufacture of new types of products.
A diagram of the factors causing the need for reconstruction and technical re-equipment is given in Fig. 2.1.
Reconstruction should be based on replacing old equipment with new, more advanced ones, modernizing equipment, comprehensive mechanization and automation of production, improving technological processes, improving the organization of production and, in particular, the development of specialization and cooperation, the use of more efficient types of raw materials, improving the quality of products, improving the organization labor, etc.,
In order to streamline planning, design, financing, accounting and organization of construction production in the context of technical re-equipment and reconstruction, such concepts as expansion, reconstruction and technical re-equipment of enterprises have been established.
Expansion of existing enterprises is the construction of additional and new production facilities, the expansion of existing workshops and facilities of the main, auxiliary and service purposes on the territory or adjacent sites in order to create additional or new production areas, as well as the construction of branches and production facilities that are part of these enterprises , which after commissioning will not be on an independent balance sheet.
If, in the process of design study, the need and economic feasibility of simultaneously with the expansion of the enterprise to carry out the reconstruction of the existing workshops and objects of the main, auxiliary and service purposes was revealed, then the corresponding work and costs are included in the project for the expansion of enterprises, but are not singled out in the consolidated calculation as a separate line. At the same time, the total costs for such a project in the planned and reported indicators are attributed to the expansion of existing enterprises.
Reconstruction of operating enterprises- this is the reorganization of existing workshops and objects of the main, auxiliary and service purposes, as a rule, without expanding the existing buildings and structures of the main purpose, associated with the improvement and increase of the technical and economic level based on the achievement of scientific and technological progress and carried out under a complex project for the reconstruction of the enterprise in order to increase production capacity, improve quality and change the range of products, mainly without increasing the number of employees, while improving their working conditions and environmental protection.
During the reconstruction of existing enterprises, the expansion of individual buildings and structures of the main, auxiliary and service purposes can be carried out in cases where new high-performance and more advanced equipment in terms of technical indicators cannot be placed in existing buildings; construction of new and expansion of existing workshops and auxiliary and service facilities in order to eliminate imbalances; construction of new buildings and structures to replace existing enterprises being liquidated on the territory, the further operation of which is inexpedient due to technical and economic conditions.
Technical re-equipment of operating enterprises is a set of measures to improve the technical and economic level of individual industries, workshops and sections on the basis of the introduction of advanced equipment and technology, mechanization and automation, modernization and replacement of outdated and physically worn out equipment with new, more productive ones, as well as to improve the general plant economy and auxiliary services ...
The purpose of the technical re-equipment of existing enterprises is the all-round intensification of production, an increase in the production capacity of production and an improvement in its quality while ensuring the growth of labor productivity and job cuts, reducing material consumption and production costs, saving material and fuel and energy resources, improving other technical and economic indicators of the enterprise. ... The share of construction and installation work should not exceed 10% of capital investments provided for technical re-equipment.
A survey of 3,500 construction projects carried out by the USSR Stroybank showed that reconstruction and technical re-equipment are cheaper and the terms of commissioning of capacities are significantly reduced. On new buildings, capital intensity is 1 ruble. products amounted to 1.21 rubles., at the expanded enterprises - 1.08, at the reconstructed - 0.98, and with technical re-equipment - 0.83 rubles. The payback period for new construction is 4.8 years on average, for reconstruction - about 4 years, for technical re-equipment - 3.5 years. Total renovation costs per unit of production capacity are on average about 30% lower than new construction. Thus, during the reconstruction, output significantly increases and the quality of products improves practically on the same premises with stable labor collectives. Newly built enterprises require attracting new workers, providing them with housing and cultural facilities and, accordingly, the allocation of additional capital investments. During reconstruction and technical re-equipment, these difficulties disappear, which provides socio-economic advantages over new construction.
Loading...