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THEMUse
Plan
1. Composition, classification of material resources.
2. Indicators of the use of material resources.
3. The main directions of the rational use of material resources
1. Composition, classification of material resources
In the production process, three elements are involved: living labor, labor tools and labor objects. As labor items, they act as natural resources in the extractive industries (minerals, plant and animal world) and material resources (raw materials, materials, fuel, energy, etc.) in processing industries.
Material resources -this is the objects consumed in the production process, which include basic and auxiliary materials, semi-finished products and components, fuel and energy to technological needs.
To understand the essence, composition and classification of material resources, it is necessary to consider some theoretical and methodological aspects that emphasize the relevance of the problem of rational and economical use.
Do not identify the concepts of rational and economical use of material resources. They are ambiguous and characterize two different process management process.
Economical use of material resourcesensures a system of consciously implemented activities aimed at reducing the material costs of social production, to eliminate various losses.
Category economyin contrast to the category leisurereflects the measured, quantitative side of the phenomenon. Moreover, thrift can serve as a means or achieving savings. Thus, the savings of material resources represents a set of activities (intra-production, sectoral, less frequently people) aimed at reducing the consumption of material costs per unit or volume of products while ensuring a given level of quality or improving it, as well as compliance with social and environmental requirements.
Rational use of material resourcesprovides their improvement and search for the most appropriate methods of their production and processing. The rational use of material resources provides a set of measures aimed at raising and more fully use the consumer properties of products, a technical and economic and organizational level of its production and consumption. Moreover, the process of rationalizing the consumption of materials is based on the events of the inter-sectoral and national economic, less often industry and internal production levels.
Consequently, the rational use of material resources is a reasonable, appropriate from a national economic point of view, the maximum use of all useful components of material resources, which is not always accompanied by a decrease in the material intensity of products, but always meaning the cost savings of cumulative social labor and the growth of its performance.
Improving the efficiency of material resources is important both for the economy of a separate enterprise and for the state as a whole.
How does the savings and rational use of material resources affect the efficiency of the enterprise in modern economic conditions? You can trace a clear relationship of saving material resources with an increase in production efficiency. The primary criterion of economic efficiency is the maximization of profits per unit costs with high quality products, and the most significant sources of increasing profits are the growth of sales (implementation) and the reduction in production and implementation costs. In the structure of the production and implementation of many industries of the national economic and industrial complex, the greatest share has material costs. Thus, the savings of material resources is the most important source of cost reduction, which means that the most significant source of profit growth and increase the profitability of production.
Another aspect is the factors of product competitiveness. On the one hand, the competitiveness of products depends on its quality and cost formable on the basis of costs. On the other hand, in recent years, environmental problems have aggravated, which contributed to the nomination as priority issues of resource saving and environmental protection. Therefore, often the level of competitiveness of products is largely formed under the influence of factors such as material consumption, metal-intensity, energy intensity of products, ensuring environmental safety and other performance indicators of production.
Improving the efficiency of material resource use provides an increase in production volumes with the same material costs.
The nomenclature and quality of raw materials and materials determine the magnitude of the production capacity and the degree of its use, the level of return of the main factors and increase productivity.
Improving the efficiency of the use of material resources contributes to the economies of financial resources in the extractive industries. In addition to the fact that the extractive industries are quite capital-intensive, high levels of their durability and complexity. Therefore, rational material consumption contributes to the effective use of labor resources and production facilities in the extractive industries.
Material resources are extreme labor objects, that is, they accumulate labor and fuel and energy resources in themselves associated with production, mining and operation of material resources.
Finally, there are concepts absolute and relative limitationsmaterial resources. The relative limitations of resources is associated with the excess of the growth rates of their consumption over the growth rate of their production or reproduction. A significant part of material resources comes from non-renewable sources. This is due to both the real threat to the depletion of traditional types of raw materials and with a dangerous scale of environmental pollution with currently existing methods for their extraction and disposal.
All material resources used in the national economic complex as labor items are conventionally divided into commodity and fuel and energy.
Raw Resourcesrepresent a combination of labor items available in the country, which are used directly to produce various, for example industrial, products.
Under raw materials (raw material)they understand all the subject of labor, the work and production of the work and which in the process of processing changes its natural shape, acquiring all new quality properties.
There are various commodity groups.
According to the nature of participation in the manufacture of products,that is, depending on the function that produces in the creation of products, the raw material is divided into the main and auxiliary. TO basictypes of raw materials include those that make up the basis of products manufactured; auxiliaryraw materials participates in the manufacture of products without being its material basis, but only gives it certain properties, quality, for example, improves consumer properties, a commodity appearance, etc.
By the nature and size of labor coststhe raw material is divided into primary and secondary. The latter includes production and consumption waste, which can be re-involved in production as a raw material.
By the criterion of originraw materials can be industrial and agricultural. Industrialin turn, it is divided into raw materials obtained in the extractive and manufacturing industry. Agriculturalraw materials are products of agricultural industries and products of the manufacturing industries obtained as a result of processing of agricultural raw materials.
According to the nature of educationraw materials are divided into mineral, organic and chemical.
According to the degree of reproducibilitycommodities can be non-refined and reproducible (this is more related to natural resources).
All raw materials are classified according to the following qualitative features:
fiber length and strength;
breed, etc.
depth of occurring;
The qualitative characteristics of raw materials define the applied technique, equipment, technology, production volumes, competitiveness of products, predetermine all technical and economic indicators of production, and therefore, affect the level of production efficiency.
Under materialsit is understood by the products of labor that have passed one or more stages of pretreatment and intended for further processing in the process of manufacturing finished products. Materials as an integral element of material resources include labor items, to obtain and produce work spent in mining and manufacturing industries.
Classification of materials is similar to the classification of raw materials.
The raw materials usually include products of the mining industry (ore, oil, coal, sand, crushed stone) and agricultural products (grain, potatoes, beets), and the materials of the manufacturing industry (black and non-ferrous metals, cement, flour, yarn).
There are basic and auxiliary materials.
Basicthe materials that are in natural form are part of the finished product, constituting its material basis.
Auxiliary materialsthe finished product is not included, but only contribute to the formation.
Fuel and electricity are the material resources of a special kind.
According to the nature of participation in the manufacturing process fuelrefers to auxiliary raw materials, but due to significant significance in the economy, it stands out to an independent group. Fuel promotes the production of finished products in the form of thermal energy, is used as technological raw materials.
Allocation electricityin the independent element, cases of technological use and direct impact on it are subject to objects of labor as tools (electric welding, electric spacing, laser rays).
There are potential and real fuel and energy resources (TER).
Potential TER -this is the volume of reserves of all types of fuel and energy, which has a particular economic area, the country as a whole.
Real TERin a broad sense, this is a combination of all types of energy used in the country's economy.
In a more "narrow" sense under the TER mean:
natural TER(natural fuel) - coal, slate, peat, natural and healthy gas, underground gasification gas, firewood; Natural mechanical energy of water, wind, atomic energy; fuel of natural sources - sun, underground steam and thermal waters;
fuel recycling products -coke, briquettes, petroleum products, artificial gases, enriched with coal, its screenings, etc.;
secondary energy resourcesthe mostly technological process - fuel wastes, combustible and hot gases, spent gas, physical heat of production products, etc.
All types of raw materials consumed in the national economy are divided into two groups from an economic point of view:
I - industrial raw materialswhich is mined and manufactured in industry and is consumed mainly in the heavy industry;
II - agricultural raw materialswhich is produced in the agricultural sectors and is mainly consumed in the light and food industry.
Industrial raw materials, in turn, is divided into two subgroups:
raw Mineral Origin(mineral raw materials), that is, the raw materials received from the depths of the earth;
artificial raw materialsthat is, the raw materials, the materials obtained by artificially.
The most numerous group of natural raw materials of mineral origin. It constitutes the mineral resource base industry and determines the development of such key industries as black and non-ferrous metallurgy, fuel, electric power industry, etc.
Under material costsmaterial resources consumed in the production process are understood. In official statistics, the material costs included in the cost of production include the following elements: raw materials and basic materials, minus waste, purchased products and semi-finished products, auxiliary materials, fuel and energy.
18. The concept of material resources. Indicators of the use of material resources.
Material resources - This is the objects consumed in the production process, which include basic and auxiliary materials, semi-finished products and components, fuel and energy to technological needs.
Numerous indicators apply to estimate the level and efficiency of the use of material resources. To the most acceptable to perception of the entire variety of indicators is the system of indicators of the use of material resources, which includes groups of generalizing and single (private, local) indicators, as well as scientifically based norms of consumption of material resources.
The necessary condition for the organization of production is the provision of its material resources: raw materials, materials, fuels, energy, semi-finished products, etc.
The cost of material resources is included in the cost of production in the "Material costs" element and includes the price of their acquisition (excluding VAT and excise taxes), mark-ups, fees paid to equipped and foreign economic organizations, the cost of services of the exchange, customs duties, transportation fee, Storage and delivery carried out by third-party organizations.
Satisfying the needs of the enterprise in material resources can be provided by two ways: extensive and intense (Fig. 4). The extensive path involves an increase in production and manufacturing material resources and is associated with additional costs. In addition, the growth in production at existing technological systems has led to the fact that the rate of exhaustion of natural resources and the level of environmental pollution issued for permissible limits. Therefore, the increase in the needs of the enterprise in material resources should be carried out due to more economical use in the process of producing products or intensively.
Fig.4. The main ways to improve the provision of material resources
The finding of intraproductive reserves of material resources is the content of economic analysis, which involves the following steps:
1. Assessment of the quality of material and technical supply plans and analysis of their implementation;
2. Evaluation of the needs of the enterprise in material resources;
3. Evaluation of the efficiency of the use of material resources;
4. Factor analysis of the total material consumption of products;
5. Evaluation of the influence of the value of material resources on the volume of production.
Sources of information for analyzing material resources: a material and technical supply plan, applications, specifications, contracts for the supply of raw materials and materials, the form of statistical reporting on the availability and use of material resources and its costs for the production and sale of products, planned and reporting costs of the cost of manufactured products, Data on regulations and norms of material resources.
20. The composition of capital investments and sources of their formation. Efficiency indicators, methods for their calculation.
Capital investments consist of the following main elements:
Costs for construction and installation work (CMR)
- construction of buildings, structures, work on the development, preparation and planning of the territory of development, installation of technological, operational equipment:
Costs for the purchase of various types of machines, mechanisms, tools and inventory.
R & D costs (research inventions and design development):
Costs for design and survey work.
Depending on the basis of the basis of the classification, the structure of capital investments is divided into sectoral. Territorial, technological and reproductive.
The distribution of capital investments by industry characterizes their sectoral structure. Its improvement is on the way to increase capital investments in the development of progressive industries.
Of great importance for improving the efficiency of production is to improve the technological structure of capital investments: i.e. The distributions of them between the main components: the cost of construction and installation work, the cost of equipment, machinery, mechanisms, tools, other capital operations and costs. The progressiveness of the technological structure is determined by the increase in the capital investments of the share of costs for the acquisition of the active part of the main production facilities.
The technological structure has a significant impact on the effectiveness of capital investments. An increase in the capital investment of the share of equipment, structures, machines, i.e. The most active part of the basic funds, compared with the costs of the CMR, allows to produce a relative reduction in capital investments per unit of products. Improving the structure of capital investments contributes to the increase in the technical level of the enterprise, the growth of mechanization and automation of production.
The technological structure has an influence of a number of factors and, above all, scientific and technological progress in mechanical engineering; Reducing weight and dimensional equipment, rational development of industrial enterprises.
The distribution of capital investments in the economic regions of Russia is called the territorial structure of caps. Its formation is aimed at ensuring the accelerated development of the Industry of the country's eastern regions.
The reproductive structure of capital investments is the distribution of them for the main forms of reproduction of fixed assets: for new construction, reconstruction, expansion and technical re-equipment.
Reconstruction and expansion of existing enterprises will allow within a shorter time and with less capital costs than with new construction, increase production capacity, reduce the timing of the development of newly introduced design capacity.
Economic efficiency of capital investments
The economic efficiency of capital investments is expressed in the economic result, which is achieved from their implementation. The direct economic result is the increase in production facilities and fixed assets.
There are absolute (general) and comparative economic efficiency of capital investments. Absolute efficiency is determined for newly under construction industrial enterprises and expansion of existing production facilities and is the ratio of the economic effect to capital expenditures providing this effect.
According to the national economy as a whole, its branches, the absolute economic efficiency of capital investments (EA) is defined as the ratio of the growth of national income ((ND), gross income growth ((VD). Clean income growth ((CH), to capital investments (K) for Relevant period:
EA \u003d DNE, DBD, DCD
TO
In enterprises, construction sites, generalizing indicators of economic efficiency are the payback period (current) or efficiency coefficient (E):
Current \u003d K. ,Where E \u003d p1-p0, Where
P1 - Profit in the last year of the planned period:
P0 - Profit in the base year (the last year of the probationary period).
By industries and enterprises where the gel reduction gel is applied, the economic effect and pnot of capital investments is determined as the ratio of savings from lowering the cost of capital investments that cause this savings:
E \u003d C1-C2 where
TO
C1 and C2 is the cost of production before and after the implementation of capital investments.
The economic meaning of the indicators of the absolute or income efficiency of caps is to compare the annual amount of national income, gross income, net income, profits or saving current costs with capital investments that caused them.
Any directions that advanced capital investments can be represented by various solutions. The most economical option is chosen based on comparative efficiency.
If with one of the options there is a decrease in the current production costs (cost), then with equality of capital investments it will be the most profitable. With equal cost, an efficient is considered an option with less capital investments.
Options are distinguished not only by capital investments, but also cost costs, their effectiveness is determined using a comparative economic efficiency.
Such an indicator the costs are the amount of current costs (cost) and capital investments given to one dimension in accordance with the standard. An indicator of the best option of comparative efficiency is the minimum of the costs:
CI + ENKi ®min where
CI - production costs (cost of the first version of capital investments):
Кi - Capital investments in the first version:
EN is the normative coefficients of the comparative effectiveness of capital investments.
The magnitude of the normative indicators of the comparative economic efficiency of capital investments is established by the State Building of the Russian Federation. For most calculations, EN - 0.16 is recommended, and the payback period is 6.2 years. The selected embodiment is considered effective if
Current. Calculate<Ток. норм ., Where
Current. Norm. - Regulatory payback period.
In the implementation of capital investments, the problem of accounting for the time between investments of funds and the production of effect becomes relevant. The uneven costs and the effect obtained today and in the future is of great importance when comparing the abundance of capital investments and current costs for options.
When planning and designing, it is often necessary to carry out costs for certain variants on different times. It is possible to build a production object at full capacity immediately, and the equipment is installed and typing, as the need for products is heard, and. Thus, to postpone the future of capital investments.
You can first build production buildings and put the main production by postponing the construction of subsidiary services and workshops for the future. This allows you to do the first time to smaller overhaul, but will increase the current costs.
It is possible from the very beginning to make attachments not only in basic production, but II in all types of infrastructure, and in the future it is to have lower current costs and sustainable frames.
In all these cases, the timing of the implementation of capital investments and the current costs are different, and they are distributed in time in different ways.
When comparing options, one of which provides for capital investments in a later date, the discounting method is applied in the calculations. This is justified: the implementation of capital investments and other costs in a later date, i.e. The layout of them makes it possible to produce these funds on any other area where they can bring the effect in the form of product growth or cost reduction. The resulting effect can be re-embedded in production, etc., until the moment when the time of using all these funds is coming together with the effect obtained from them to implement the deferred capital investment].
The accuracy of the amount of costs and their results is carried out by multiplying them to the discounting coefficient:
To dis. \u003d 1 t, where
(1 + E)
To dis. - discount coefficient:
t - time from the moment of receipt of the result until the comparison of the year;
E - Discount rate.
31. The concept and composition of production and sales costs. Classification costs for articles and elements. Industry features of the cost of cost.
The activities of the firm are related to certain costs (costs). Costs reflect how many and what resources was used by the firm. The total value of the costs associated with the production and sale of products (works, services) is called cost.
The cost of production (works, services) is the most important qualitative indicator reflecting the results of the economic activity of the enterprise, as well as an instrument for assessing the feasibility level of production and labor, management quality. It acts as the original base for the formation of prices, and also has a direct impact on profits, the level of profitability and the formation of the National Monetary Fund - the budget.
In the "Regulations on the composition of the costs of production and sales of products (works, services), included in the cost of production (works, services), indicated:" The cost of production (works, services) is a valuation of the products used in the process of production (works, services ) Natural resources, materials, fuels, energy, basic funds, labor resources, as well as other costs of its production and implementation. " The reduced definition of cost refers to the production costs and in the adopted classification is a production cost, and taking into account the costs of product sale - the total cost of industrial products.
The cost of production includes:
costs for the preparation and development of production;
costs directly related to the production of products due to technology and organization of production;
labor costs;
costs associated with the use of natural raw materials;
the cost of a non-capital nature associated with improving technology and organization of production, as well as with improved product quality;
costs associated with inventiveness, technical improvement and innovation proposals;
the cost of servicing the production process (current, medium and overhaul);
costs to ensure normal working conditions and safety;
costs associated with a set of labor;
current costs associated with the content and operation of environmental protection funds;
costs associated with training and retraining of personnel;
expenses for transportation of workers to the place of work and back;
payments provided for by legislation on labor (payment of vacations, compensation, etc.);
deductions for state social insurance and pension provision, to the State Employment Fund from the cost of remuneration of workers employed in the production of relevant products;
deductions for insurance of enterprise property;
the cost of paying interest on short-term bank loans, payment of bank services;
warranty service costs;
costs associated with the sale of products (packaging, storage, transportation);
the costs of reproduction of basic production assets (depreciation for full recovery);
depreciation (depreciation) on intangible assets;
losses from marriage;
losses from downtime on inspection reasons.
The magnitude of these costs depends on the prices of the resources necessary for the production of goods, as well as from the technology of their use. The price for which production resources is acquired does not depend on the activities of the enterprise. It is determined by the developing demand and suggestion for resources. Therefore, for the enterprise, the technological aspect of the formation of production costs is extremely important, which determines, on the one hand, the number of production resources attracted, and on the other - the quality of their use. And the enterprise should use such production methods that would be effective both with technological and economic points of view and would ensure the smallest costs of production.
Depending on the place of costs of costs in the economic activity of the enterprise distinguish the workshop, industrial and complete cost.
Under the workshop costs are the cost of the workshop on the manufacture of products. The cost of production can be determined for a plot, shift, brigades.
Production Cost is the amount of production costs of the workshop and general expenditures, which include enterprise management costs (plant management staff, depreciation and current repair of public appointment buildings, etc.). There are also unproductive costs (losses from marriage, shortage and damage of material values, etc.).
The total cost of industrial products is consisted of the cost of production and sales of products, i.e. This is the amount of production cost and exproductive costs (the cost of containers acquired on the side, the contributions to the sales organizations in accordance with established standards and contracts, etc.).
Depending on the purpose (planning, accounting, analysis, management, etc.), the following varieties of costs can be used: the cost of gross, commodity or realized products, the cost of comparable products, the cost of the unit of products, etc.
There are also planned, calculated and reporting (actual) cost.
The planned cost reflects the maximum permissible amount of costs and includes only those costs that at a given technology and organization of production are necessary for the enterprise. It is calculated on progressive planned standards of using the active part of the fixed capital, labor costs, the consumption of material and energy resources.
Calculated cost is used in technical and economic calculations to substantiate projects for the implementation of achievements of scientific and technological progress.
The actual cost reflects the real cost of manufacturing and sales. In enterprises with well-established production, the reporting cost, as a rule, should be lower than the planned one. Saving mode is created while improving the use of fixed capital of labor and material resources. Exceeding the reporting cost from the planned is observed with the deterioration of the enterprise.
Classification cost production
In the domestic practice management practice for planning purposes, accounting and calculation, there is the following classification:
according to the type of production - the main and auxiliary;
by type of products - a separate product, a group of homogeneous products, order, redistribution, work, services;
at the occurrence of costs - the site, shop, production, and expensive brigade;
in composition and economic content - on elements and costs of costs;
according to the methods of inclusion in the cost - direct and indirect;
according to the degree of participation in the production process - main and overheads;
according to the degree of dependence on the decrease in production - on proportional (conditional variables) and disproportionate (conditionally constant)
by the time of attribution to the cost of production - current expenses, expenses of future periods and upcoming expenses;
according to the degree of homogeneity of costs - on element and complex.
For practical use in the cost management system, it is advisable to use the classification on elements and cost items.
Grouping costs for economic elements is used in the preparation of estimates for the production of all released products, planning to reduce costs, determining its structure, as well as during the rationing of working capital. It differs from grouping costs in the fact that all costs are distributed by species characterizing their economic content, without taking into account their occurrence.
For enterprises of all industries, the following compulsory nomenclature of costs for production for economic elements is established:
material costs (minus the cost of return waste). This includes the value of the products purchased from the part for the production of products of raw materials and materials, components and semi-finished products, fuel and energy of all kinds spent both on technological purposes and on production maintenance (building heating, transportation costs, etc.). From the cost of material resources, the cost of return waste is excluded under which the residues of raw materials are understood, the materials formed during the production process and incurred fully or partially consumer qualities of the source product and, by virtue of this, used with increased costs or not used for direct intended purpose;
costs for labor. This includes the main and additional salary of industrial and industrial personnel of the enterprise, including the awards to the workers and employees for production results, stimulating and compensating payments, as well as costs of labor not consisting in the staff of employees engaged in the main activity;
executions for social needs. This includes compulsory deductions on established norms of social insurance authorities, the Pension Fund, the State Employment Fund and medical insurance as a percentage of workers' payments;
depreciation of fixed assets. This includes the amount of depreciation on the complete restoration of the main production funds, determined on the basis of their book value and established norms, including the accelerated depreciation of their active part;
other costs. This includes all other costs that have not included in the previously listed cost elements. These are taxes, fees, deductions to special funds and loan fees within the established rates, business costs, payment of communication services and others.
Grouping costs for economic elements is not suitable for calculating the cost of a unit of products, as many costs cannot be distributed by types of products.
When calculating the cost of the unit of certain types of products, the costs of calculating items are used. This grouping is made depending on the place of occurrence and purpose of costs by product and services. It is used to determine the cost of the unit of individual types of products, as well as for planning and taking into account costs for workshops and alterations of production.
List of calculation articles, their composition and methods of distribution by types of products, works, services are determined by sectoral methodological recommendations on planning, accounting and calculation of the cost of production (works, services), taking into account the nature and structure of production. The following nomenclature, calculation articles are applied as a typical grouping:
raw materials (minus return rates). This includes the cost of all raw materials and basic materials that are part of the products produced or are necessary components in its manufacture, including the cost of acquiring, harvesting and delivery to the enterprise's warehouse. The cost of auxiliary materials, purchased products and semi-finished products can be highlighted in a separate article if they occupy a significant proportion in the cost of production. The cost of raw materials of its own production is determined at the shop cost of quarries;
fuel on technological purposes. It includes the cost of all types of fuel used directly in the process. The costs of fuel consumed on the heating of the premises are taken into account in the article of all-industrial and general expenses;
energy on technological purposes. This includes the costs of all types of energy of the purchase or its own generation used in the process;
the main salary of production workers. It includes the cost of labor of workers directly related to the manufacture of products, including premiums and other payments of a stimulating nature;
additional wages of production workers. This includes payments provided by legislation on labor or collective agreements for incredited at the production time: payment of the next and additional leaves; Payment of preferential hours of adolescents, etc. Determined by the established interest on the main wage;
executions on social insurance of production workers are carried out on the established interest on the amount of the main and additional wages of production workers;
expenses for the preparation and development of production. This includes costs associated with the development of new industries, new shops and technological lines;
costs for the maintenance and operation of equipment. It includes the costs of depreciation and repair of equipment and vehicles, on the operation of equipment (lubricating and versatile materials, wages with the contribution to social insurance of auxiliary workers, maintenance of equipment), other costs associated with the maintenance and operation of equipment;
objective costs. This includes the cost of the maintenance of the management apparatus and the younger service staff, depreciation, maintenance and all types of repair of products, structures and equipment of the workshop, labor protection costs, as well as losses from downtime, from shortage of material values \u200b\u200band other non-productive workshop losses.
Summing of costs according to the above articles form the workshop cost of products.
general running costs. This includes costs associated with the management of the enterprise and the organization of production as a whole (salary of the Office of Management, Business trips, depreciation, maintenance and current repair of buildings, etc.), as well as taxes, fees, unproductive costs.
The general production and public expenditures are distributed among certain types of products, as a rule, in proportion to the main salary of production workers;
losses from marriage. This includes the cost of finally wages, as well as the cost of correction of marriage.
The summation of all costs for all the above calculation articles forms production costs.
exproductive costs include the cost of selling finished products.
All of the above, the listed cost articles form the full cost of products.
Depending on the methods of inclusion in the cost of certain types of products, costs are divided into direct and indirect.
Direct costs are the costs associated with the production of individual types of products (on raw materials, basic materials, the main salary of production workers, etc.), which can be directly and directly included in their cost.
Indirect costs cannot be attributed to the release of a certain product, as they are associated with the work of the workshop or enterprise as a whole. They are distributed between various products in proportion to one or another conditional meter, for example, the wages of the main production workers.
According to the degree of participation in the production process, the costs are divided into basic, directly related to the implementation of the production process, and overlines related to the provision and management of production.
According to the degree of dependence on changes in the volume of production, costs are divided into proportional (conditional variables) and disproportionate (conditional).
Conditionally and variable costs change in proportion to the increase in production volume (raw materials, basic materials, fuel consumption, energy for technological purposes, etc.).
Conditionally constant costs with a decrease in production volume do not significantly change (the cost of lighting, heating, depreciation of buildings and structures, etc.).
Upon times, the cost of expensive costs are divided into current and one-time.
The current expenses are those that are manufactured and included in the cost of production of the reporting period.
One-time is called expenses providing production process for a long time. They are divided into turn on future periods and upcoming expenses. The expenses of future periods include the costs produced in the reporting period, but are gradually included in the cost of production in subsequent periods. The costs are called expenses that are included in the costs of the current period, but will be produced in future periods. This is done with the aim of uniform inclusion in the cost of products. Such expenses include reserves for posting employees of regular holidays, to carry out equipment repairs and D.R.
According to the degree of homogeneity, costs are divided into elemental and complex.
Comprehensive costs are multi-element articles. This includes general production and generality, commercial and other expenses.
Such a division is necessary primarily when planning the cost of new types of products, when all costs are revealed by their species.
In a market economy, costs are also classified for explicit and implicit (implicit).
Explicit (accounting) includes costs that take the form of direct payments to suppliers of production factors. For example, the wages of workers, employees, managers, payments to banks and other financial and material resource suppliers and much more.
Implicit (implicit) costs are the alternative costs of used resources belonging to owners of the company or owned firms as a legal entity. Such costs are not provided for by contracts, obligations for obvious payments and are not reflected in the financial statements, but they become less real. For example, the company uses the premises belonging to its owner and does not pay anything for it, hence the implicit costs will be equal to the possibility of receiving cash payments for the delivery of this building to anyone for rent.
49. Joint entrepreneurship, the condition of creation, operation.
Joint Entrepreneurship means a whole range of forms of production and economic activities of partners of two or several countries, the content of which is cooperation in the areas of production, trade, in scientific and technical, investment and service areas.
The general sign of specific forms of joint entrepreneurship is the need to harmonize the economic interests of all participants of this kind of relationships, since the partnership is based on a conflict situation of inconsistencies of their positions (according to personnel, industrial and trading policies, ways of management, wage), and ensure the movement of goods (services ) From manufacturers to consumers.
In modern practice of world economic activity, the concept of a "joint venture" is treated rather widely, combining both foreign exchange agreements, including the requirements for participation in the share capital of a joint venture and agreements that do not include such requirements. Therefore, concepts were introduced into global practice:
Forms of joint venture.
The joint venture is based on the association of efforts, financial resources, material resources and participation in profits, in risk.
Joint entrepreneurship is carried out in the following forms:
Consortium;
Joint-stock company;
International Economic Organizations;
Free economic zones;
Joint (Russian foreign) enterprises.
Consortium (from Lat. - Sociality, Sovirod International) - temporary voluntary association to solve specific tasks (for example, the implementation of major target programs and projects). After completing the task, the consortium ceases its activities or is transformed into another type of contractual association.
The consortium participants retain their economic independence and can take part in the activities of other consortia, associations and joint ventures. The consortium enjoys and disposes of the property to which the founders give it, the means allocated for the implementation of the relevant target program or coming from other sources.
The consortium, as a rule, operates on a non-profit basis. The consortium is not a legal entity.
The organization of the consortium is issued by the Agreement. Actions of all consortium participants coordinates the leader of the consortia, which has received deductions from other participants. The leader represents the interests of the consortium, but acts within the authority obtained from other members. Each member of the consortium prepares proposals for its share of deliveries, of which the general offer is then completed.
The consortium bears solidarity to the customer.
International Economic Organizations are intergovernmental and interstate economic organizations, international economic organizations and associations. They are created on the basis of contracts and agreements between their founders.
The main function of the Interstate Economic Organization is to coordinate the actions of countries - partners in cooperation in the production, scientific and other fields of activity.
The main function of the International Economic Organization is joint economic and coordination activities in the scientific and production sector.
A joint venture is an enterprise established by various countries, including with the participation of Russian and foreign capital.
In the modern practice of world economic activity, the concept of a "joint venture" is treated quite widely, uniting both agreements between firms, including the requirements for participation in the share capital of a joint venture and agreements that do not include such requirements.
Therefore, concepts were introduced into global practice:
Joint stock joint venture;
Contract (negotiable) joint venture.
A joint-stock joint venture is created by two or more participants in the form of a joint stock company, in which each partner owns a certain share of share capital.
A contract joint venture does not imply the creation of a new firm for joint activities. Within its framework, all relations between the participating parties are regulated through contracts. Considering joint ventures, it is important to take into account the situation of potential partners. For example, a firm that seeks to obtain a source of financing is a majorly small enterprise. It enters into partnerships with a large firm that has large financial and operational opportunities. Operating opportunities for a small partner seeking to expand the amount of their activities are sometimes more important than money.
A large partner-participating company, participating in joint venture, is interested not so much in money as in some particular product, manufactured by a partner, in the market segment. Therefore, it puts its capital not in an ordinary stake in shares, but in a joint venture.
Creating a new existing enterprise (firm) for the implementation of certain production activities is the main distinguishing feature of joint venture, considered as a partnership in which each partner is actively involved in the process of developing solutions of this enterprise.
The UN Economic Commission (ECE) is allocated the following main responsibilities of a joint venture:
1. Agreement between participants on the total long-term goals of entrepreneurship;
2. Association by participants to achieve these long-term assets in the form of funds, fixed assets, management experience, intellectual property rights and other means;
3. Consideration and assessment of the combined assets of the capital investments;
4. Creating independent bodies, whose activities are aimed exclusively for the implementation of these joint goals;
5. Participation of the parties in profits from achieving agreed goals and the separation of related risks determined by the interest in the participation of each partner in joint investments.
Strategy and motives for creating a joint venture.
The motives to combine the efforts of the participants in the creation of a joint venture may be different, but they are practically lied by one of the four strategies that caused the emergence of joint entrepreneurship:
Strategy for improving production efficiency;
Strategy for expanding operations;
Strategy for reducing risk in the production of new types of products;
Development strategy by attracting investments, technologies and qualifications to lift the lagging industries or areas of activity (Table 1).
Table 1.
54. Perform practical work 7.1, 7.2.
Task 7.1. Determine labor productivity by housekeeping and sectors
7. Calculation of labor productivity
| Indicators |
Years of deviation (+, -) |
Deviations (+, -) |
|
| previous |
reporting |
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| Gross products of agriculture, thousand rubles. |
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| including: in crop production, thousand rubles. in animal husbandry, thousand rubles. |
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| The average annual number of workers in agriculture, people. |
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| including: in crop production, people in animal husbandry, people |
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| Labor costs in agriculture, thousand people- |
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| including: in crop production, thousand people - in animal husbandry, thousand people - |
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| Agricultural agriculture produced for 1 employee, rub., |
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| including: in crop production, rub. in animal husbandry, rub. |
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| Produced gross products for 1 person. - h., Rub., |
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| including: in crop production, rub. in animal husbandry, rub. |
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Method of execution
Annual labor productivity - the cost of gross products per 1 average annual worker as a whole on the economy and sectors of crop production and animal husbandry. Determine by the formula:
Pt - labor productivity, rub.;
VP - gross products, thousand rubles;
R is an average annual number of employees, people.
Numerical labor productivity - the yield of gross products on the person-ch. Determined by the formula:
ZT - labor costs, people -
Make a conclusion about the change in labor productivity on households and sectors of crop production and animal husbandry.
Task 7.2. It is possible to determine the cost of working on 1 C products for certain types of products and conclude.
8. Calculation of the complexity of crops
| Types of products |
Produced, C |
Personal labor, people - C. |
Labor costs per 1 c, people- |
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| reporting year |
reporting year |
reporting year |
|||||
|
those cult- |
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| Vegetables open of that soil |
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| The increase in cattle |
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Method of execution
Labor costs per 1 C products are determined by the cost of labor costs by the amount of products.
Make a conclusion about changing productivity in the production of various types of agricultural products.
Indicators of the efficiency of material resources are divided into generalizable and private. Summarizing indicators include: material consumption of products; material studio; the proportion of material costs in the cost of production; The utilization rate of material resources.
Private performance indicators of material resources are used to characterize the efficiency of consumption of individual elements of material resources, as well as to assess the material consumption of individual products.
Material intensity of products It is defined as the ratio of the amount of material costs for the cost of products manufactured and shows the material costs per each ruble of the released products:
where m z - material costs; N B is the volume of production in value or natural indicators.
Material student - Indicator, inverse material consumption, characterizes production for 1 rub. consumed material resources:
The proportion of material costs in the cost of production is an indicator characterizing the ratio of material costs to the full cost:
where C is the total cost of products.
The material resource utilization ratio is the ratio of the amount of actual material costs to the magnitude of the material costs calculated on planned calculations and the actual release and assortment of products. This is an indicator of compliance with the rate of consumption of materials:
where m f.z - actual material costs; M pm - planned material costs.
If the use ratio is greater than 1, this means the overrun of materials; The value of K and less than 1 testifies to saving material resources.
Improving the efficiency of the use of material resources causes a reduction in the material costs of production, a decrease in its cost and profit growth.
Analysis of the material intensity will be carried out using a factor model obtained by receiving expansion. This model considers the change in the material consumption of resources, depending on the material consumption in direct costs and the coefficient of the ratio of general and direct costs:
Table 20 data show the following:
1) Material intensity according to plan:
2) The material intensity is actual:
3) The total change in the material intensity was:
M E PR \u003d 0.5091 - 0,5398 \u003d - 0,0307 rubles / rub.
The change in the material consumption occurred at the expense of the following factors:
1. With an increase in production, its structure has changed. Direct material costs based on the planned calculation and the actual volume and the range would be 33,4240 thousand rubles, and they reached only 325900 thousand rubles. Conclusion: the proportion of less material intensive products increased.
2. Since the overall deviation of the production volume (9490 thousand rubles) is not compensated on the basis of the planned calculation (334240 - 325900 \u003d 8340 thousand rubles), this deviation occurs due to either changes in prices for products, or actions of both factors.
Table 20.
Data for analyzing material consumption for direct costs
The result of the influence of individual factors to change the material consumption is shown in Table 21. The results for table 21 are obtained by calculating the factor model by the chain substitution by the structural and logic circuit.
Calculation procedure:
1. Calculate the effect of changing the structure of products. Material consumption is estimated as cost ratio based on planning calculation, the actual volume and product range to the actual production of products without taking into account the impact of changes in prices for products:
where M E PR is the material consumption in terms of the plan on the basis of the actual release and product range.
The result obtained testifies that the share of less material consumption has increased in the production of products.
2. Calculate the change in the level of material costs for individual products:
where M E PR is the material intensity is actual in prices adopted in the plan.
Thus, the enterprise reduces the level of material costs for individual products.
3. To calculate the influence of prices for materials on the material consumption rate, we use the following formula:
where M E PR is the material intensity is actual in prices for products, adopted in the plan.
Hence the conclusion: as a result of rising prices for material resources, the material consumption increased by 1.97 kopecks. / Rub.
4. The impact of changes in holiday prices for products for the productive indicator Calculate by the formula:
Due to the growth of selling prices for products, material consumption decreased by 1.5 kopecks. / Rub.
The results of the calculations shown in Table 21 show that the most significant factor in the decrease in the material consumption was a decrease in the level of material costs for individual products (specific material intensity). This factor led 108.1% of the total reduction in the material intensity of individual products. Also, the increase in material consumption has a significant impact of the growth of selling prices for enterprise products (48.9%). However, a significant increase in prices for material resources led to an increase in material consumption (64.2%), this factor significantly reduced the effect of previous factors.
Table 21.
Structure of factors change material consumption for direct costs
With the additive type of factor model, the influence of factor indicators to the result is determined by a direct account. Consider the influence of private indicators on a generalizing material consumption indicator using an additive model (Table 22). Table 22 data show that the decrease in the material consumption of products compared to the plan for 0.98 kopecks. / Rub. It happened due to the reduction in the raw material, semi-finished productation capacity and capacity of products according to other material costs, respectively, 0.72; 0.41; 0.24 kopeck / rub. All other things being equal in the account of these factors, the material intensity could decrease by 1.37 kopecks. / Rub. (0.72 + 0.41 + 0.24). However, an increase in fuel and energy intensity, respectively, by 0.24; 0.15 kopeck / rub. Reduced the possible savings of material resources by 0.39 kopecks per 1 ruble of products. Ultimately, the material intensity of products actually decreased only by 0.98 kopecks / rubles. (1.37 - 0.39).
The results of the analysis show the directions of project developments to reduce the costs of fuel and energy resources.
Table 22.
Effect of private indicators on a generalizing material consumption
Material resources as an economic category have a qualitative certainty (concept, composition) and quantitative characteristic (indicators).
Numerous indicators apply to estimate the level and efficiency of the use of material resources. In economic literature there are various groups and each of them has its own rationale.
The most acceptable to perception of the entire variety of indicators is the system of indicators of material resources, which includes groups of generalizing and single (private, local) indicators, as well as scientifically based material resources consumption.
The generalizing indicators include the material intensity of production and products, material production, indicators of the absolute and relative change in the volume of material costs, indicators of intensifying the use of material resources, indicators of the structure of consumption of material resources, etc.
In the group of single indicators allocated: indicators of useful use of material resources and indicators characterizing the share of waste, loss of material resources and the degree of involvement in production.
It should be distinguished by the categories of material intensity of production and material consumption of products.
Material intensity of production characterizes the level and efficiency of the use of material resources as a whole for production, regardless of the specific types of products manufactured.
Material intensity of production (ME) can be calculated at various levels (national economy, industry, enterprise). According to the characterized object distinguish:
- population materials intensity of production;
- regional;
- sectoral;
- enterprises.
The most common in the practice of accounting and statistics are the energy and metal consumption of gross domestic product.
The sectoral material intensity is calculated by the sectors of the national economy as the ratio of the volume of material costs for the production of products to the volume of their gross or commercial products.
The material intensity of the enterprise is calculated similar to the industry, but specifically for each business entity.
At the level of the industry and enterprises are also calculated by the specific indicators of resource-quality ™ (metal-, energy intensity
etc.).
The following indicators of the material consumption of products are distinguished:
- general - characterizes the cost of all material costs either on the product, or per unit cost of manufactured products:
Ie \u003d, (7.1)
vP
where M3 is the material costs for the production of products (RA-, services), rubles; VP - production of products (works, services) in vacation prices of the enterprise, rub.
This indicator allows a generalized value assessment of the material intensity throughout the totality of material costs;
- absolute - determines the amount of consumption of material costs or individual species per unit of specific products, for example, the consumption of metal or fuel to the unit, etc. This indicator can be applied only in the conditions of a single-dimension product. It is used primarily to determine the need for material resources, as well as to study the effectiveness of their use;
- specific - characterizes the flow rate of a certain type of material resources per unit of operational or technical characteristics of the product, for example, the consumption of metal or electricity per unit of power of the unit, per unit of reliability, durability, carrying capacity, etc. The indicator characterizes the progressiveness of the production of products and can be applied under multi-generating production conditions;
- relative - represents the share of material costs and their individual elements in the cost structure of the production and sales of products.
At the level of the national economy, the industry and enterprises among generalizations include indicators of volumes and the structure of consumption of material resources, for example, specific weights of consumed progressive types of materials (structural, chemical, etc.).
The group of private, local or individual indicators should include indicators of useful use of material resources. They are numerous and vary depending on the sectoral specifics. Indicators of useful flow and loss levels can be different with the same material consumption of products. This group of indicators include various coefficients of extracting the useful component from the feedstock, product output coefficients or semi-finished products from the source raw materials or material, material use coefficients, cutting coefficients, as well as various consumable coefficients.
For example, in black, in non-ferrous metallurgy and other industries associated with the extraction of the useful substance from raw materials, the production of the product from the initial raw materials (koom) are used, which are calculated as the weight ratio (volume) of the planned either actually extracted product (lifting) to weight or The volume of this product contained in the feedstock (EAS):
K "SL \u003d ^ * Y0%. (7-2)
soda
In some industries, the food industry, in woodworking, in the industry of building materials, in black and non-ferrous metallurgy, in the industry of primary processing of raw materials, an index of output (semi-finished product) from the initial raw materials (KV) is used. It is calculated as the ratio of the quantity (planned or actual) produced products or semi-finished product (B) to the amount of consumed raw materials (VS1R):
To out \u003d --- hyuo% (7.3)
° Cheese
As an example of this indicator, it is possible to note the yarn outlet from yarn, sugar from beets, vegetable oil from oil-making, lumber from business wood, etc.
In the manufacturing industries related to the mechanical processing of labor items, for example in mechanical engineering and metalworking, the material use coefficients (KIP) are used. They are calculated as the ratio of the net weight of the product or details (HF) to the rate of consumption of materials on its manufacture (HP):
KISP ^ * 100%. (7.4)
NR
Refrigeration coefficients are calculated as the ratio of the areas of uncorrected blanks to the area of \u200b\u200bthe declared material (with pallet tissues, leather, sheet metal, sawn timber, etc.).
The consumable coefficient (crawler) is an indicator, the reverse utility factor and the cutting coefficient. It is calculated as the ratio of the norm of consumption of material resources (HP) to their useful consumption (RPOL):
Krasche - ^ - Hyouo. (7-5)
Up
Since the volume of material costs in addition to the useful consumption is also included, then indicators characterizing the level of waste generation and loss, as well as their degree of their use in production. This is primarily a waste and loss coefficient (KO):
K0 \u003d ^ d- \u003d p ^ m- \u003d 1-PPP, (7.6)
In 1 * norm
where P is the total consumption of material resources; RPSH1 - useful consumption of material resources; P "-Velicine waste and losses; RNORM - regulatory consumption of material resources; PP and - indicator of the useful use of material resources.
It is advisable to calculate the indicators reflecting only the share of waste or only the share of irrevocable losses (ugarins, etc.), as the ratio of their absolute value to the total consumption of material resources; the share of secondary material resources in the raw material balance, etc. in an independent group is honored Allocate norms and standards of consumption of material resources. The material consumption rate on the production of a unit of production (HP) is calculated by the following formula:
NR \u003d RP0L, + TP, + OP "(7.7)
where RPOL is a useful consumption of material, units; TP, - minimally inevitable technological losses, units; OP, - minimally inevitable organizational losses, units; І - type of material.
The considered indicators are characterized by simplicity of calculation, accessibility, and also represent the ability to analyze the process of material consumption in the enterprise in various aspects (absolute consumption, rationality of use and saving material resources). The above system of indicators makes it possible to assess the level of efficiency of the use of material resources in individual industries, enterprises and production units in general and on individual components (raw materials, fuel, etc.), as well as to take into account industry specifics.
Evaluation of the use of material resources is carried out in the practice of economic work through the system of indicators and modeling their relationship. Indicators of the use of material resources are divided into generalizing and private.
TO generalizing indicatorsinclude: material consumption of products, material production, share of material costs in the cost of production, the utilization of material resources.
Private indicatorsthe use of material resources are used to characterize the efficiency of consumption of individual elements of material resources, as well as to assess the material intensity of individual products. The specific material intensity of individual products can be determined in value, natural and cost and natural terms.
For example, it belongs to the private indicator. The energy intensity of domestic production is very large. Compared with the developed countries, the energy intensity of our GDP is growing, and the energy product is falling. So, according to the statistical data of International Energy Agency from 1 thousand dollars. Russian GDP350 dollars. Accounted for energy resources. Comparison of the specific energy saving of other countries shows that we consume 7 times more energy than the United States, 20 times more than Japan and even 4 times more Canada, where the climate is similar to Russian and energy-intensive industries occupy a comparative share in GDP
Consider the procedure for determining and trends in the change of generalizing indicators.
Material intensitythe products are defined as the ratio of the amount of material expenses for the cost of manufactured products:
where m z - material costs;
N- Product output in value or natural indicators.
Material consumption shows the material costs for each ruble of released products.
Material student- the indicator, inverse material consumption, characterizes the production of products by 1 rub. consumed material resources:
The experience of industrialized countries shows that scientific and technical progress is accompanied by a decrease in the material, metal and energy intensity of the systems generated. From 1973 to 1985, the gross national product of post-industrial countries increased by 32%, and energy consumption is 5%.
In the 1980s, more metal was spent on the unit of the final product in the USSR than in the United States. 1.75 times, which forced the rate of production to increase product production. Such a metal consumption increases the costs of raw materials, fuel, energy, significant capital investments in the industry for their production, which are 3.1 times higher than the creation of similar capacities in metalworking. Therefore, the creation of economical, as well as fundamentally new design materials and products, new types of technological systems and methods of impact on objects of labor remains an urgent task. We will illustrate this on the example of composites that are called the XXI c material.
Composite includes materials from a metal or non-metallic base (matrix) with a specified distribution of a complementar particles in it, which can use all sorts of fibers and crystals.
The use of composite materials in machines, equipment, facilities allows to reduce:
Mass of structures - by 25-50%;
Labor complexity - by 1.5-3 times;
Energy intensity of production - 8-10 times;
Metal capacity - 1.6-3 times.
With the help of composites, it is possible to increase the resource of the technique by 1.5-3 times, to reduce to a minimum of corrosion losses, reduce fuel consumption on movement facilities.
For example, in the near-medium-mining aircraft of the new generation (MS-21 project), fuel efficiency should be 10-20% higher than the indicators of modern aircraft of this class. To do this, it is necessary to apply the latest achievements in the field of aerodynamics and materials science. In MS-21, it is assumed to use composite materials in the amount of 25-35% of the weight of the structure (in Tu-204, this indicator is 14%, which saves 1250 kg of weight). Composites are widely used in modern fighters - one of the examples of the internal unity of the civil and military air industry.
According to experts, according to construction materials in 1985, our industry has actually lagged behind the United States for 23 years, and in the future - for 68 years.
The proportion of material costs in the cost of production- An indicator characterizing the ratio of material expenses to the full cost:
where C is the total cost of products.
Material resource utilization rate- this is the ratio of the amount of actual material expenses (M |) to the amount of material expenses calculated on planned calculations and the actual release and product range (). This is an indicator of compliance with the rate of consumption of materials:
If K and\u003e 1, it means that the materials are overrun; Meaning to I. < 1 indicates a savings of material resources.
In economic literature, several methods of analyzing generalizing indicators based on different types of factor models are recommended. The most objective assessment of the use of material resources gives the indicator "Material intensity".
