The concept and types of material and technical resources. Material and technical resources - what is it? Classification of material and technical resources

garden equipment 26.09.2019
garden equipment

Resources are divided into labor, financial, natural, material, energy and production.

Human Resources- ϶ᴛᴏ part of the country's population participating in the creation of the gross national product (GNP) in ϲᴏᴏᴛʙᴇᴛϲᴛʙ and with ϲʙᴏ their educational and professional level. This is a key element of the country's economic potential.

Financial resources — ϶ᴛᴏ cash, which are at the disposal of the state, associations, enterprises, organizations and institutions. Part financial resources includes profit, depreciation, contributions to the state social insurance budget, funds of the population mobilized by the state into the financial system.

Natural resources- a part of the natural environment used or suitable for use by society in order to meet the material and spiritual needs of people. Natural resources are classified into mineral, land, water, plant and animal, atmospheric.

Material resources- a set of objects and objects of labor, a complex of things that a person influences in the process and with the help of means of labor in order to adapt them to meet their needs and use in the production process (raw materials and materials)

Energetic resources— energy carriers used in production and economic activities. Material published on http: // site
It is worth noting that they are classified: by type— coal, oil and oil products, gas, hydropower, electricity; how to prepare for use– natural, ennobled, enriched, processed, transformed; by way of getting- from outside (from another company), own production; by the frequency of use - primary,

secondary, reusable; in the direction of use - in industry, agriculture, construction, transport.

Production resources (means of labor)- a thing or a combination of things that a person places between himself and the object of labor and which serve for him as a conductor of influence on him in order to obtain the necessary material benefits. The means of labor are also called fixed assets, which in turn are classified into a number of groups.

Primary and derived material resources

Material and technical resources- ϶ᴛᴏ is a collective term that denotes objects of labor used in the main and auxiliary production. The main feature of the classification of all types of material and technical resources will be their origin. For example, obtaining ferrous and non-ferrous metals (metallurgy), obtaining non-metals (chemical production), obtaining wood products (woodworking), etc.

Material and technical resources are also classified according to their purpose in the production process (manufacturing of semi-finished products, components, final finished products) It is worth saying that additional classification features are introduced for material resources: physical and chemical properties (thermal conductivity, heat capacity, electrical conductivity, density, viscosity, hardness ); shape (body of revolution - bar, pipe, profile, corner, hexagon, bar, rail); dimensions (small, medium and large sizes in length, width, height and volume); physical (aggregate) state (liquid, solid, gaseous)

Material resources, depending on their purpose in the production and technological process, are generally classified into the following groups: raw material(for the production of material and energy resources); materials(for main and auxiliary production); semi-finished products(for further processing); components(for the manufacture of the final product); finished products (to provide consumers with goods)

Raw material

These are raw materials, which during the production process form the basis of a semi-finished product or a finished product. Here, first of all, it is necessary to single out industrial raw materials, which, in turn, are classified into mineral and artificial.

To mineral fuel and energy raw materials ᴏᴛʜᴏϲᴙ natural gas, oil, coal, oil shale, peat, uranium; to metallurgical - ferrous, non-ferrous and noble metals; to mining and chemical - agronomic ores (for the production of fertilizers), barite (for obtaining white paints and as a filler), fluorspar (used in metallurgy, chemical industry), sulfur (for the chemical industry and Agriculture); to the technical - diamonds, graphite, mica; to building - stone, sand, clay, etc.

Artificial raw materials include synthetic resins and plastics, synthetic rubber, leather substitutes, and various detergents.

Do not forget that an important place in national economy occupies agricultural raw materials. It is worth noting that it is first of all classified into vegetable (cereals, industrial crops) and animal (meat, milk, eggs, raw skins, wool) origin. Excluding the above, raw materials of the forestry and fishing industries are isolated - procurement raw materials. This is a collection of wild and medicinal plants; berries, nuts, mushrooms; logging, fishing.

materials

This is the basis for the production of semi-finished products, components, industrial and consumer goods. Materials are classified into basic and auxiliary. The main ᴏᴛʜᴏϲᴙ are those types that are directly included in the composition of the finished product; to auxiliary - not included in its composition, but without which it is impossible to conduct technological processes for its manufacture.

In this case, the main and auxiliary materials are divided into types, classes, subclasses, groups and subgroups. Materials are generally classified into metals and non-metals, depending on physical condition— on solid, free-flowing, liquid and gaseous.

It is worth saying - semi-finished products

These are semi-finished products that must go through one or more stages of processing before they turn into the final product. It is worth saying - semi-finished products are classified into two main groups. The first group includes partially manufactured products within a separate enterprise, transferred from one production unit to another. The second group consists of semi-finished products obtained through cooperation from one industrial enterprise to another.

It is worth saying that semi-finished products can be subjected to both one-time processing, after which they turn into finished products, and multi-operational processing according to the developed technological processes.

Components

These are finished products, which, through cooperation, are supplied by one industrial enterprise to another for the production of the final finished product. From the components, the final finished product is actually assembled.

Final finished product

These are manufactured industrial enterprises goods for industrial or consumer purposes intended for sale to intermediate or final consumers. Individual consumer goods are durable (repeated) and short-term use, everyday demand, pre-selection, special demand.

Secondary material resources

Waste is understood as the remains of raw materials, materials, semi-finished products, formed during the production of products or the performance of work and which have completely or partially lost their original consumer properties. In addition to ϶ᴛᴏgo, waste is generated as a result of the dismantling and write-off of parts, assemblies, machines, equipment, installations, and other fixed assets. Waste includes products and materials that have become obsolete among the population and have lost their use and consumer properties as a result of physical or obsolescence.

Secondary material resources include all types of waste, incl. and those for which there are currently no technical, economic or organizational conditions for use. For this reason, it should be noted that with an increase in the volume of production of goods for industrial and consumer purposes, the volume of secondary material resources will also constantly increase. It is worth noting that they have a ϲʙᴏ classification according to the place of formation (production waste,

consumption), application (used and not used), technology (subject to and not subject to additional processing), state of aggregation (liquid, solid, gaseous), chemical composition(organic and inorganic), toxicity (poisonous, non-poisonous), place of use, size of volumes, etc.

Resource classification value

The classification of material and technical resources facilitates the choice of the necessary vehicles for their delivery (road, rail, water, air, specialized transport) depending on the goods (their dimensions, weight, state of aggregation)

It is this classification that allows designers and builders to take into account the features of stored and accumulated material and technical resources (bulk, liquid, gaseous and other products) when building warehouse complexes and terminals. best option their storage, take into account the impact on environment, to create artificial conditions for ϶ᴛᴏgo.

This allows you to create optimal stocks of material and technical resources, meet deadlines warehousing, ϲʙᴏ timely maneuver stocks, sell them, linking all the links in the overall logistics chain. We are talking about the use of information networks that provide the initial data for logistics services to make rational decisions.

Analysis of the availability of material resources and their use

Let us study the influence of material resources on the volume of output. Ceteris paribus, the volume of production will be the greater, the better the organization is provided with raw materials, semi-finished products, components, fuel and energy equivalent to material resources and the better they can be used.

The main sources of information for the analysis will be: an explanatory note to the annual report of the organization, journal-order No. 6 for settlements with suppliers for materials, journal-order No. 10 for accounting for production costs, statements-reports on the consumption of materials, cutting sheets, receipt orders for materials, limit-fence cards, requirements, warehouse accounting cards for materials, a book (sheet) of residual materials.

The main objectives of the analysis of the availability of material resources and their use will be the following:
  • determination of the degree of fulfillment of the plan of material and technical supply (support) of the organization in terms of volume, assortment, completeness and quality of the received material resources;
  • control over compliance with the norms of stocks and norms of consumption of material resources;
  • control over the implementation of organizational and technical measures aimed at reducing the stock of materials and saving the expenditure of material resources in the production process.

The fulfillment of the logistics plan should be analyzed for the most important types of materials, on which output is most dependent. The volume of supplies (delivery) to the organization of material resources in this period is equal to the planned need for them for the manufacture of the envisaged volume of products; at ϶ᴛᴏm, the balances of materials in the warehouse of the organization at the beginning and at the end of the period are taken into account. At the same time, the planned need for material resources is equal to the number of manufactured products according to the plan, multiplied by the rate of consumption of materials per product.

When analyzing, it is extremely important to find out to what extent the quantity of imported materials provided for by the plan is provided by contracts concluded with suppliers for the supply of these materials, and in the future to establish how suppliers fulfill their obligations for the supply of material resources.

Let us study, by way of example, the impact on the volume of output of the factors of availability of material resources and their use.

The following factors related to material resources influenced the increase in output:

The total influence of all factors (balance of factors) is: pieces.

The receipt of materials from suppliers, which affects the volume of production, should be studied not only in terms of the quantity of materials received, but also in relation to compliance with the scheduled dates for their receipt, their range and quality. Failure to comply with all these conditions may adversely affect the release of products. Then it is extremely important to concretize the analysis in the context of individual types of materials. When analyzing their stocks, you should compare the actual balances of materials with the norms of their stocks and identify deviations. If the existing surplus stocks can be sold to other enterprises without prejudice to the production process, then they should be sold. In the event that actual stocks are less than the norm, it should be established whether ϶ᴛᴏ leads to interruptions in the production process. If not, then stock rates can be reduced.
It should be noted that special attention should be paid to identifying stale and slow-moving types of materials that are not used in production and long time located in the warehouse of the organization without movement.

Having studied the state of stocks of certain types of materials, you should proceed to consider their consumption. When ϶ᴛᴏm, one should compare their actual consumption with the expense according to the business plan, recalculated for the actual volume of output, and identify savings or overspending of certain types of materials. It is also necessary to establish the reasons for these deviations. Overspending of materials can be caused by the following main reasons: improper cutting of materials, replacement of one type, profile and size of material with others due to their lack of stock, custom size material, unnecessary allowances and dimensions of the material, the manufacture of new parts to replace rejected ones, etc. It is necessary to establish the reasons for the overspending of material resources in production.

See further: Material consumption and material recovery

In conclusion of the analysis carried out, it is necessary to generalize the reserves for increasing output associated with material resources.

Reserves for increasing output:

  • reduction of waste materials in the production process;
  • reduction in the net weight of products due to the revision of their design;
  • rational replacement of materials with more efficient materials.

A. Rikoshinsky

Industrial stocks are the means of production located in the warehouses of consumers, intended for industrial consumption, but not yet entered into technological process. The tasks of forming a rational level of stocks usually occupy one of the main places in the logistics management system of large companies.

Strategic decisions in this area have big influence to address such issues as determining the volume and terms of purchases, organizing the movement of goods (material flows), sizes working capital and organization of the system of financing the economic divisions of the company. It should be noted that when making decisions on the delivery, organization of warehousing or procurement of material and technical resources (MTR) carried out by various departments of the company, it is important to proceed from a common understanding of the company's strategy, which should include, among other things, measures to rationalize the inventory system.

Obviously, the creation of inventories is always associated with costs. We single out the main types of costs associated with the creation and maintenance of reserves:

  • diversion of own and borrowed financial resources for the formation working capital, which essentially means their temporary necrosis;
  • expenses for the maintenance of special equipment, premises;
  • remuneration of special personnel of departments dealing with the supply and organization of the delivery of material resources.
    Lack of inventory can lead to even higher costs (losses from inventory shortages). The main types of costs associated with the lack of stocks include:
  • losses from production downtime (including losses from delays in commissioning production facilities);
  • additional costs for the purchase, including delivery, of small lots at a higher price or the use of more expensive modes of transport (for example, aviation) to urgently meet the need for materials and equipment.

Thus, the main role of stocks of material and technical resources (MTR) is manifested in ensuring their availability both in terms of assortment and quantity for the production and operational needs of the company and for unforeseen needs. To do this, target stocks of the following types are created: technological, current, reserve, or stock in anticipation of any events. For effective management MTR stocks have now developed many approaches aimed at reducing the costs of their formation. In the general case, the inventory management process consists in solving two main tasks: determining the size of the required inventory of materials and equipment, i.e., the norm of the inventory of materials and equipment in each link of the logistics chain, and creating a system for monitoring the actual size of the stock and its timely replenishment in accordance with the established norm and needs.

Three groups of methods are used in determining the norms of inventories of materials and equipment:

  • heuristic methods (experimental-statistical methods);
  • methods of technical and economic calculations;
  • economic and mathematical methods.


Inventory management, along with standardization, provides for the organization of control over their actual state, that is, the study and regulation of the level of inventories of materials and equipment in order to identify deviations from the norms of reserves and take prompt measures to eliminate them. The need to control the state of stocks is due to the increase in costs in the event that the actual size of the stock goes beyond the limits provided for by the norms. Control (monitoring) of the state of the stock can be carried out on the basis of inventory records, inventory censuses, inventory, or as needed. In practice, apply various methods control, but the most common two methods, and the rest are their variants:

  • inventory control system with a fixed order frequency;
  • inventory control system with a fixed order size.

Comparative characteristics of the main control methods are given in Table 1.

After choosing a replenishment system, the size of the ordered batch of materials and equipment is determined, as well as the time interval through which the order is repeated. Here are the main parameters necessary for calculating the replenishment of stocks (Table 2).

table 2
Parameter Dimension The source of information
Need amount Initial data
Time interval between orders days Initial data
Time of delivery days Initial data
Possible delivery delay days Initial data
Expected daily intake qty/days Initial data
Estimated consumption during delivery quantity Calculation
Maximum consumption during delivery quantity Calculation
Guaranteed stock quantity Calculation
Inventory Threshold quantity Calculation
Desired maximum margin quantity Calculation
Order size quantity Calculation

To evaluate the inventory management process, the following criteria are used (the directions for their change in order to improve management efficiency are indicated in brackets):

  • safety stock rate for inventory management objects (decrease);
  • the rate of readiness for delivery on the objects of inventory management (increase);
  • total inventory (decrease).

To formalize the functions and their roles in the process of inventory management and their more complete presentation, let's consider the key levels of process management with their goals and functions (Table 3).

Table 3
Key levels of management Control Plane Purpose Functions
Strategic management level Organization of management, built in such a way as to ensure a continuous process of supplying the main production with the necessary stocks of materials and equipment in the optimal quantity and specified quality and with minimal distribution costs Development of a stock policy for materials and equipment (principles, criteria, functions, resources)
Ensuring automation of the stock management process, creating a database of available stocks of materials and equipment
Determining the principles of inventory rationing
Determining inventory control principles
Allocation of the category of materials and equipment with the requirements of deliveries on the principle of "just in time"
Evaluation of the effectiveness of the business process "Inventory management"
Management level by resource category Maintaining the required level of stock for each category of materials and equipment Ranking inventory units
Substantiation of methods for calculating stocks of materials and equipment
Level operational management Implementation and support of decision-making in accordance with the stock policy for each specific category of MTR Determining the amount of the required stock of materials and equipment using the developed calculation methods
Classification of inventories of materials and equipment (time, location, nomenclature, etc.)
Stock quantity monitoring
Redistribution of surplus stocks of materials and equipment
Formation of norms for stocks of materials and equipment (as functions of place, time, nomenclature)
Creation and placement of stocks
Daily transaction rate Strict implementation of the developed rules for maintaining stocks of materials and equipment Regulatory replenishment
Order size calculation
Determining the time interval between orders
Accounting for the current level of inventories of materials and equipment in warehouses

Note that at the enterprise level, stocks are among the objects that require large investments, and therefore represent one of the factors that determine the policy of the enterprise and affect the level of logistics services as a whole. At what level will the decision to create (or not create) stocks be made and who will carry out the stock management process - the main task that needs to be addressed.


Inventory management is associated with the rationalization of schemes for the delivery of materials and equipment to the place of consumption, to the definition of logistics channels for material flow. The choice and organization of material flows are a significant reserve for increasing efficiency logistics processes. As an example, let's take circuit diagram logistics channels for the movement of materials and equipment (options for logistics channels for the movement of materials and equipment are shown in the diagram below, their analysis is in Table 4). It is understood that Warehouse No. 1 is located in the area of ​​receipt of MTR (external entrance to the logistics channel), i.e. it receives products from the supplier, and Warehouse No. 2 is located closer to the final recipient (consumer) of MTR.


Thus the organization optimal system distribution of materials and equipment depends on the number of warehouses in the logistics channel and their specialization. The warehouse system has a significant impact on the costs in the process of bringing the MTR to the recipients, and through them - on the final cost of the received MTR.

Table 4
Logistics channel Advantages Flaws
1…5 Consolidation of deliveries according to the nomenclature of the warehouse. Receipt the best price from the manufacturer of MTP Insufficient service for the Recipient of MTR in terms of assortment and delivery
2 The lowest cost of MTP To get the best price, each Recipient needs to buy large quantities, which is most likely unacceptable for him.
The largest costs for ordering and deliveries
3…6 Satisfactory service for the recipient The size of the order may not be sufficient to obtain the best price from the Manufacturer; low reliability of supplies of Material and Materials Manufacturers and, as a result, an increase in the safety stock of materials and equipment
1…4…6 The best service for the recipient in terms of assortment and lot size The highest price for MTP, the channel includes two intermediaries

Strengthening the centralization of management makes it possible to improve the criterion assessments of the warehouse management system and is one of the significant reserves for improving the efficiency of the management system. Inventory management is also closely related to the organization of transportation. To do this, it is necessary to solve a number of tasks, the list of which is summarized below:

  • optimization transport systems, including the creation, evaluation of transport corridors and chains;
  • planning of transport processes for various modes of transport, the choice of the optimal solution in cases of multimodal transportation;
  • choice of type and type vehicle;
  • determination and coordination of transport tariffs.


In addition, it should be taken into account that the transportation of materials and equipment is one of the key elements of the costs in the company's activities and it must be managed in order to minimize costs while maintaining the necessary parameters of transport services. The main factor in determining the choice of a particular transport chain is the required delivery time of the MTR, followed by transportation costs, reliability and quality of service, the size of the delivery, the time of transportation, the type of MTR transported, the possibility of damage and the range of services provided.

For the rational management of stocks, the organization of control over their condition is also important. The information received must meet the following requirements:

  • timely reflect information on the amount of reserves and deviations from the norms;
  • include all the necessary data on the state of the process of movement of each material included in the MTR (receipt, consumption);
  • the cost of collecting and processing the necessary information should be kept to a minimum.

Let's summarize the above. The lack of stocks often leads to a disruption in the rhythm of production, a decrease in labor productivity, overspending of material resources due to forced irrational replacements and an increase in the cost of products, does not allow for an uninterrupted process of shipment of finished products (which accordingly reduces the volume of its sale), reduces the amount of profit received and leads to the loss of potential buyers. At the same time, the presence of unused stocks slows down the turnover of working capital, diverts material resources from circulation, reduces the rate of reproduction and leads to high costs for maintaining the stocks themselves. The functioning of the enterprise with relatively high level his stock becomes simply inefficient, because in this case, additional costs for maintaining stocks grow, the cost of production increases and its competitiveness decreases. In conditions market economy questions of rational and effective organization processes of management and control of the movement of materials and equipment are of particular relevance. The right approach their solution is necessary to optimize the level and efficient use of reserves, to minimize the working capital invested in them, and, consequently, to increase the profitability of the operation of any enterprise.


The concept of logistics

Logistics (MTO) is kind commercial activities, which provides production with material and technical resources.

main goal is the provision of material resources to the production of enterprises, in a place specified by the contract.

MTO functions:

1.Commercial

  • Basic (purchase / material resources);
  • Auxiliary:

a) Marketing - addressing the issues of identifying and appropriate selection of suppliers;

b) Legal - legal support and protection of property rights, support of business negotiations, conclusion of transactions and monitoring of their execution.

2.Technological(solution of the process of delivery and storage of material resources, which are preceded by unpacking, conservation, procurement of material resources and their preliminary processing)

Types of material resources

Forms of Logistics

1. Transit - products are delivered to the consumer from manufacturers, and purchased products are delivered from suppliers to retail outlets.

2. Warehouse - products are delivered using intermediate and distribution warehouse complexes and terminals.

Organizational structure of MTO

Forms of organization of MTO management:

1. Centralized - involves the performance of functions by a single logistics service, which is due to the territorial integrity of the organization, a narrow range of materials.

2. Decentralized - involves the dispersal of functions, which is due to the production independence of the enterprise, with an extensive range of materials.

3. Mixed - involves the union of previous forms.

Shortcomings in the organization of MTO can lead to:

  • Underproduction and thereby lower profits;
  • Asc fixed costs due to downtime in the absence of resources;
  • Issue of marriage;
  • Decreased competitiveness of products;
  • Losses due to spoilage of materials in stocks.

The systematization of MTO services involves three types of governance structures:

1. Functional structure means the specialization of units in the performance of certain functions. It is used by enterprises of a single or small-scale type of production, with a small range and volumes of materials.

2. According to commodity principle individual divisions specialize in the implementation of a full range of works on the supply of materials. Typical for large-scale and mass production, with a wide range and volume of materials.

3. Combined- means that in the unit at the enterprise, the functions are performed by a group of specialists in material resources and external resource provision. Internal structural divisions carry out intra-production movement of materials assigned to them due to the specialization of divisions.

Logistics planning

MTO planning is called obtaining a basis for making decisions about the purchase of materials.

- a system for organizing the circulation and use of means of labor, fixed and circulating assets of the enterprise (materials, raw materials, semi-finished products, machinery and equipment). MTO is also responsible for their distribution by structural divisions and business units and consumption in the production process.

The starting point is to determine the organization's needs for certain production assets, their volume and range for the current and future periods. Accordingly, the MTO system must meet certain requirements. First, it is aimed at the timely and complete satisfaction of production needs. This ensures the continuity of the production process and affects its scale. Secondly, MTO is designed to create conditions for the effective operation of the enterprise, it aims it at economic resource. In addition, logistics in itself is able to ensure the priority of the consumer in economic terms.

Thus, the MTO system has a number of functions, following which it maintains labor productivity and production efficiency:

1) planning the need for material resources. This means that MTO, on the basis of available data on such production indicators as material intensity and capital productivity, determines the optimal amount of resources that are needed to implement one production cycle and release of a certain batch of goods and services;

2) harvesting function. MTO conducts operational procurement work at the enterprise in accordance with the plans of needs, controls the process of concluding contracts, processes all “errors” of production;

3) storage of harvested raw materials and materials, i.e. organization of a warehouse character. In addition, the WTO develops guidelines, principles and instructions in accordance with which the storage and use of stocks should be carried out;

4) implementation of accounting and strict control over the issuance of raw materials and materials to production, etc.

Logistics support of production is a rather broad concept, therefore it can take several forms.

1. Deliveries of finished products, semi-finished products and services of an industrial nature through direct economic relations.

2. Wholesale means of production, as well as manufactured goods through warehouses, through chain stores and procurement bases.

3. Exchange and borrowing operations in case of lack of resources or funds in the form of investments.

4. Use of secondary resources, waste processing.

5. Leasing, which is one of the main financial instruments through which long-term investments in the re-equipment and modernization of production are possible. This allows you to create a stable material and technical base and contributes to the growth of the competitiveness of manufactured goods.

6. Purchase of raw materials and materials through commodity exchanges, as well as the implementation of import purchases under the relevant partnership agreements with foreign firms.

7. Development of subsidiary farming (extraction of raw materials, production of containers) and the implementation of a centralized distribution of material resources.

Therefore, the MTO system is necessary condition development of production, since it exercises general control over procurement and production work, and also allows you to adequately assess the real capabilities and reserves of the company.

2. MTO plan

The logistics plan is a set of documents that reflect and assess the need for material resources and propose options for sources to meet this need. In other words, logistics plan is an essential part of the long-term strategic planning organization and its economic development. The starting point of planning is to determine the structure of needs, that is, the range of material and natural resources that must be purchased to carry out the production process. The nomenclature itself has the form of a reference book, which indicates the exact names, standards, size, shape and grades of each type of raw material and material. The cost of the resources required for consumption is determined by the planned procurement prices, which consist of the following elements:

1) prices of wholesale suppliers. They determine the value of the supply of primary sellers - owners of resources and the cost of a unit of raw materials, at which a sale and purchase transaction can be carried out;

2) railway tariffs, which play an important role in determining the actual price of purchased raw materials. They are also reflected in the final prices and determine the value of the cost of delivery;

3) a supply and marketing organization that buys resources from wholesalers at wholesale prices, then resells them at inflated prices. In them, it includes the cost of their own mediation services. Thus her profit is the difference between the wholesale price of resources and her own;

4) packaging costs, which include all monetary costs associated with packaging;

5) costs of delivery to the enterprise - these are the funds that the organization pays for delivery directly to the warehouse of the enterprise or directly to its divisions (workshops) for further processing.

Thus, we can say that the planned procurement prices include all the expenses of the organization for the purchase and delivery of the planned volume of necessary resources. In accordance with this, the nomenclature of raw materials and materials is also supplemented by data on their planned procurement prices and takes the form of a price list nomenclature, that is, it contains not only types of materials, but also their actual cost. Nomenclature-price tag- most complete document upcoming expenses. Thanks to its presence, the organization correlates the necessary with the possible and determines the amount of raw materials and materials that can satisfy the needs of production and at the same time be optimal in price. The conditions for the development of reasonable plans for logistics are progressive consumption rates of raw materials and fuel. The rate of consumption of working capital is the highest price, its maximum allowable value, which is set in accordance with certain production conditions. material costs for the production of a unit of output.

There are several classifications of MTO plans.

1. According to the duration of the planning period:

1) current plans, which are compiled in the near future;

2) promising, which the organization plans to implement in the future, depending on the current situation in production.

2. By development stage:

1) preliminary plans - are developed in accordance with economic and production expectations;

2) final plans - are determined by changing the preliminary ones, taking into account price dynamics and the general economic situation in the country.

3. By the scale of action:

1) enterprise plans;

2) plans of structural divisions, workshops.

3. Methods for determining the need for MTO

Logistics is a way of controlling and allocating resources in the production process. Through the MTO system, the enterprise purchases and consumes raw materials and materials for production in the most rational way. To do this, current consumption data is recorded, in accordance with which long-term plans are drawn up. This allows you to correctly spend the organization's budget, as production costs are reduced.

In itself, the logistics of one of its tasks has the purchase of the material resources necessary for the enterprise, as well as their centralized distribution among production units - workshops, where they undergo further processing. Through this, determining the structure of its own needs for production factors, the organization concludes how necessary the presence of MTO.

The need and necessity of creating an MTO system for the implementation of economic and production functions can be determined by the following methods.

1. Regulatory. This method is based on the application of progressive and technically sound consumption rates. In this way,

where R m - the existing need for raw materials and materials;

H p - consumption rate;

V is the volume of production of goods and services.


Thus, the need for resources is directly dependent on the scale of production. The consumption rate is set by each enterprise individually based on data on its financial stability and development. In any case, a cost-minimizing firm always seeks to establish a minimum amount of resource consumption, which determines the maximum price that the organization is willing to pay for the production of a unit of output.

2. Statistical method - the method of dynamic coefficients. Here, data on the consumption of materials that were produced in previous period, in accordance with which the need for MTO is determined by taking into account actual consumption and its change in relation to the future period.

R m \u003d R f? K pr? K n,

where R f - the actual consumption of resources in the production process in the current period;

K pr - a coefficient showing a change in the plan for future consumption compared to the previous one;

K n is a coefficient that characterizes the decrease in consumption rates for the future, that is, it is calculated for the future period.


This method of determining the need for MTO is used only when it is necessary to accurately calculate the need for materials in mass production and products of a wide range, and the consumption itself is insignificant.

3. The forecasting method is based on the study statistical series consumption of material resources for a certain period of time (several years or months) and their dynamism. This allows you to create a practical-mathematical model of changing needs, through which a consumption forecast is made.

Consequently, the choice of one of the above methods depends solely on the direction and structure of the expenditure of raw materials and materials in the production of a certain set of goods, as well as on the period for which planning is carried out, the type of material, its quality, exchange and nature.

4. Organization of operational work on logistics

Operational logistics work includes several elements. First, it implies the receipt and accounting of stock notices for centrally distributed products. This is mainly characteristic of state enterprises. Secondly, through MTO, the organization draws up orders for materials from suppliers of production factors, concludes relevant supply contracts with them and monitors their execution. In addition, operational work includes the specification production assets and choice of forms of supply. The specification is a definition of the enterprise's need for materials and raw materials according to the nomenclature-price tag, in which all material resources are distributed by types, profiles, sizes and other detailed characteristics. Thus, the optimal structure and volume of supplies are determined precisely through the specification.

There are the following types of supplies of raw materials and other necessary production assets.

1. Transit, or direct. With this form of supply, material resources, in accordance with the needs of the enterprise, go to the consumer directly from the manufacturer or owner of production factors. There are no intermediaries here, so the "seller-buyer" relationship is characterized by direct economic ties. The positive aspect here is that the delivery process is significantly accelerated, economic ties are strengthened, there are no intermediate (intermediary) operations, and, as a result, transaction costs are reduced. This form of supply is appropriate for large volumes of consumption on an ongoing basis.

2. Warehouse supply is more convenient when raw materials are consumed in small quantities. Material resources are initially purchased at wholesale prices by intermediaries, entered into warehouses, and then sold to the final consumer. At the same time, inventories are reduced, and the turnover of working capital is growing. In addition, enterprises get the opportunity to import materials at a convenient time for them and at the right amount, which will meet the requirement. In turn, intermediary suppliers can prepare the cargo for transportation in advance, which allows it to be delivered at the first request of the organization. However, consumers themselves bear additional costs for the services of intermediary organizations - the so-called warehouse margins. Therefore, with all the advantages of this form of delivery, it significantly increases the total production costs.

AT operational work MTO, in addition to all of the above, includes quantitative and qualitative reception the right materials, as well as the process of organizing the supply of production units - workshops with them. The management of the delivery of resources to the workshops is based on compliance with limits and schedules. Limit- a strictly limited amount (minimum or maximum) of materials that can be delivered directly to production for a certain period of time. Accordingly, the delivery of materials to the workshop can be carried out in two ways:

1) decentralized. In other words, the workshops themselves receive and export raw materials from the production warehouse by workshop transport. This method, as a rule, is typical for enterprises engaged in individual or small-scale production;

2) centralized, which is more suitable for enterprises aiming at mass production. Warehouses supply the shops with the material resources required in a certain amount according to the schedule. This makes it possible to prepare in advance for delivery and makes it more expedient to use working transport and auxiliary workers' enterprises, which are directly involved in the delivery of raw materials to workshops. In addition, through centralized delivery, the system of accounting and control over the passage of raw materials and materials from the central warehouse to the workplace is greatly simplified.

Thus, each enterprise chooses the best ways for itself to purchase and deliver funds to production, and does this on the basis of specialization and scale of production.

Material and technical resources- this is a collective term that denotes the objects of labor used in the main and auxiliary production.

The main feature of the classification of all types of material and technical resources is their origin. For example, the production of ferrous and non-ferrous metals (metallurgy), the production of non-metals (chemical production), the production of wood products (woodworking), etc.

Material and technical resources are classified also by appointment in the production process (manufacturing of semi-finished products, components, final finished products).

Additional classification features are introduced for material resources:

  • physical and chemical properties (thermal conductivity, heat capacity, electrical conductivity, density, viscosity, hardness);
  • shape (body of revolution - bar, pipe, profile, corner, hexagon, bar, rail);
  • dimensions (small, medium and large sizes in length, width, height and volume);
  • physical (aggregate) state (liquid, solid, gaseous).

Material resources, depending on their purpose in the production and technological process, are classified into the following groups:

  • raw material(for the production of material and energy resources); materials(for the main and auxiliary production);
  • semi-finished products(for further processing); components(for the manufacture of the final product);
  • finished products(to provide consumers with goods).

10. Main directions rational use raw materials and fuel and energy resources. +

The main areas of rational use include:

1. Improving the structure of the fuel and fuel and energy balance.

2. more thorough and high-quality preparation of raw materials for its direct use.

3.correct organization of transportation and storage of raw materials and fuel - prevention of losses and deterioration in quality

4.Integrated use of raw materials.

5. chemicalization of production.

6.use of production waste.

7.recycling of raw materials.

used in industry different kinds mineral and organic raw materials, as a rule, require appropriate preparation. For this purpose, apply different types primary processing of raw materials, which have their own characteristics in each industry.

The main types of primary processing of raw materials include: - enrichment of raw materials; - preliminary cleaning and standardization of raw materials; - canning; - drying, exposure.

The dynamics of the efficiency of material consumption and the level of material consumption of products is formed under the influence of numerous factors, which are classified:

External factors:

1. state regulation of resource saving - tax system, pricing system, depreciation policy, financial and credit policy, standardization.

2. market conditions - supply and prices for material resources, demand and prices for the company's products, competition.

3. scientific and technological development - is expressed in the emergence of new materials, new technologies, new technology.

4. general economic factors - affect the strategy of the enterprise as a whole

5. other factors - environmental, climatic, etc.

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