The goals of technical re-equipment are to analyze and characterize the situation in the industry. The essence of technical re-equipment and assessment of the effectiveness of its implementation at the enterprise. Range of products

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Course work

in the discipline "Economics of Organizations (Enterprises)"

on the topic The essence of technical re-equipment and efficiency assessmentand its implementation at the enterprise

Tolyatti 2010

Introduction

I. Theoretical basis for technical re-equipment of enterprises

1.1 Concept and general characteristics of technical re-equipment of an enterprise

1.2 Advantages of technical re-equipment as a way to diversify the production of an enterprise

1.3 The role of technical re-equipment in the development of enterprise production and its main stages

1.4 Formation of options for replacing equipment when re-equipping production and assessing the effectiveness of production renewal

II Calculation part

1. Definition of initial data

2. Calculation of the need for fixed assets

3. Calculation of labor resource requirements

4. Calculation of the need for material resources

5. Calculation of annual production costs (by economic elements)

6. Calculation of costs per unit of production (according to costing items)

7. Checking the correctness of the calculations made

8. Calculation of selling prices

9. Summary economic indicators

10. Break-even analysis

List of sources used

INTRODUCTION

This course work examines one of the strategic alternatives to long-term planning - technical re-equipment. This topic has not yet been well studied by our Russian economists. Although the first theoretical developments appeared in the 20s. XX century Abroad, however, a universal concept has not yet been developed that would satisfy the needs of the majority of enterprises that want or are forced to diversify.

The existing theoretical developments that appeared abroad did not arise out of nowhere; they were based, first of all, on the accumulated practical experience of enterprises. But this experience was so ambiguous and contradictory that it prevented the development of a unified concept of technical re-equipment. Therefore, the theoretical basis of technical re-equipment is still very heterogeneous and lacks universality, which, in turn, makes it difficult to apply in practice.

In our country, both practical and theoretical experience in this area has not been accumulated. There are only isolated examples of manifestations of certain forms of technical re-equipment, the success of which is difficult to judge. But how applicable foreign theoretical developments are to our conditions is also impossible to determine for sure.

In the context of the transition to a market economy, many Russian enterprises are subject to varying degrees of reform in order to survive in a rapidly changing market situation. Therefore, in my opinion, directions for improving the strategic management of the development of an individual enterprise should be considered in the context of enterprise reform. Moreover, many of them are interconnected and interact in a common economic space.

Market relations open up prospects for Russian business, but at the same time, a significant number of industrial enterprises are not able to ensure stable operations, and many of them exist in conditions of crisis development. An effective tool for stabilizing and increasing operational efficiency, in the current conditions, is the process of reforming enterprises. However, management personnel are not psychologically prepared for this due to the inertia of thinking. In this regard, various forms of advanced training for enterprise personnel should play a significant role, while the problem of professional adaptation of personnel to new social, organizational and production conditions is particularly relevant. First of all, at the stage of formation of the enterprise, it is necessary to develop in the management personnel those qualities that are necessary in the future in the conditions of the crisis development of the enterprise, which is overcome through reform and technical re-equipment of production.

Constant improvements in production technology and changes in markets are forcing enterprises seeking to survive and remain competitive to rebuild their strategy. Of all the tools for market adaptation, experts today believe that the most effective is diversification of production in the form of technical re-equipment.

Relevance of the work. When an enterprise is in difficult conditions, which is typical for many Russian enterprises, technical re-equipment of production can be aimed at a radical restructuring of production activities. The implementation of projects for the technical re-equipment of production will certainly lead to significant changes in the methods of its organization and management. Therefore, managing the change process is of paramount importance. The search for directions for diversification of production for enterprises of the domestic economy is relevant due to the following circumstances. Firstly, “the Soviet economy fought for one of the first places in the world in terms of production specialization” and created huge single-product entities. The need to adapt to new economic conditions objectively forces us to look for the most profitable areas of application of the created production potential. Secondly, technical re-equipment of production is a tool for intersectoral capital flow and a method for optimizing structural transformations in the economy.

Due to this, purpose This course work is to study the directions and mechanisms of technical re-equipment of enterprises.

Within the framework of this goal, the following tasks are solved:

Consider the theoretical aspects of technical re-equipment;

Analyze the activities of the enterprise and justify the need for technical re-equipment;

Propose measures for the technical re-equipment of the enterprise;

Assess the effectiveness of using theoretical re-equipment at the enterprise.

Theoretical and methodological basis The research was based on special foreign and domestic literature on the topics under consideration, and analytical articles in industry journals.

Work structure presented by an introduction, a theoretical part, a practical calculation part, a conclusion, and a list of sources used.

1. THEORETICAL FRAMEWORKTECHNICAL RE-EQUIPMENT OF ENTERPRISES

1.1 Concept and general characteristics of technical re-equipment of enterprises

Diversification of activities - transition from a one-sided production structure, often based on only one product, to multi-industry production with a wide range of products Zaitsev B.F., Chirsov V.G. Technical and economic level of production. - M.: Economics, 2002. - p. 65. .

Currently, there are noticeable positive changes in the technical equipment of production. In particular, investments allocated for these purposes have increased significantly. However, despite the intensification of investment policy, a fundamental improvement in the implementation of technical re-equipment and reconstruction of production has not yet occurred. As a result, the depreciation of fixed assets is growing, and there is a trend towards a decrease in capital productivity. At the same time, the volume of completely worn-out funds continues to increase every year. The operation of physically worn out and obsolete equipment leads to a significant decrease in the productivity of social labor. The national economy suffers large losses due to the fact that significant labor and material resources are diverted to maintain worn-out equipment in working condition and carry out its repairs. The current situation is further aggravated by the fact that, due to the weakness of repair services and the lack of spare parts and funds allocated for repair and maintenance needs, repairs and modernization are not always carried out efficiently and in a timely manner. In this regard, losses from defects have increased and the number of accidents has increased.

Studying the problem of renewal through reconstruction and technical re-equipment of production in conjunction with its intensification and economic mechanism makes it possible to identify a number of trends, the consideration of which in practice expands our understanding of ways to increase the efficiency of social production and the need to accelerate it.

The first trend is manifested in the fact that the acceleration of work on technical re-equipment and reconstruction of existing production under the influence of scientific and technical resolution is dictated by the faster aging of available means of labor.

The second trend is that in modern conditions the rate of accumulation, i.e. the share of national income going to accumulation is determined, first of all, by the efficiency of use of capital investments and production assets, which in turn makes it possible to compensate or weaken the influence of stabilization and even a decrease in the rate of accumulation on the rate of development of social production.

The presence of such trends indicates that technical re-equipment and reconstruction of existing production must be managed. Management here means a system of long-, short-term and operational measures aimed at planned preparation and implementation of technical re-equipment and reconstruction in order to achieve maximum socio-economic effect with the rational use of necessary resources, i.e. resource saving. Technical re-equipment and reconstruction of production embody the concepts of replacement, replacement and, in general, renewal of fixed assets, reflecting the same process of introducing new means of labor, more technically advanced and more economically efficient, to replace obsolete ones being withdrawn from production. Consequently, renewal is such changes in the existing means of labor, as a result of which social production is saturated with new machines, mechanisms, buildings to replace the old Pirozhnikov L.B. Technical re-equipment of production. - M.: Knowledge, 2007. - p. 295. .

Determining the essence of technical re-equipment of production is the first step in the formation of an economic mechanism for managing this process. The main task facing this mechanism is to increase the efficiency of work carried out as part of the technical re-equipment of existing enterprises. We are talking about the formation of a target orientation of technical re-equipment, expressed primarily in determining the economic content of this process.

In general, the economic content of technical re-equipment from the position of introducing the achievements of technical progress into production was determined by M.A. Vilensky: “This is the process of equipping with new equipment all technological stages of the main and auxiliary production, including production infrastructure, such social infrastructure services, in their conjunction and as a whole for a more complete realization of the potential economic effect of each type of introduced equipment and increasing economic efficiency” Vilensky M .A. Economic content of technical re-equipment of production // Questions of Economics.-2004.-No. 5.-p. 46. ​​.

1.2 Advantages of technical re-equipment as a method of divaRsimplification of enterprise production

The technical re-equipment of existing enterprises (hereinafter referred to as technical re-equipment, technical re-equipment of production) includes a set of measures to increase the technical and economic level of individual industries, workshops, sites based on the introduction of advanced technology and equipment, mechanization and automation of production, modernization and replacement outdated and physically worn-out equipment with new, more productive ones, also to improve general plant facilities and support services Z.P. Korovina. Organization of the introduction of new technology. - M.: Economics, 2006. - p. 122. .

The advantage of this definition is the possibility of partial reconstruction and expansion of existing or construction of new auxiliary and service facilities, if this is related to ongoing technical re-equipment measures. Positive aspects are also associated with the expansion of the scope and content of technical re-equipment work. Possibilities are provided for carrying out comprehensive technical re-equipment of systems and complexes of machines, individual production cycles, closed technological processes, starting from the processing of raw materials and ending with the production of the finished product. Additional installation of equipment and machines on existing production areas, the introduction of automated management and control systems, the use of radio, television and other modern means in production management are also aimed at this. At the same time, the definition contains an extremely wide list of goals and areas of technical re-equipment, which are of a general nature and mutually overlap. As a result, it is difficult to trace the relationship between them, which leads to discrepancies in the selection of specific activities and determination of their effectiveness.

The features that distinguish technical re-equipment from other forms of reproduction include the constant and continuous nature of implementation, renewal of the predominantly active part of fixed production assets, locality of production facilities undergoing re-equipment, and non-expansion of production areas. Based on these signs, the choice of directions for technical re-equipment and the goals to be achieved should be associated with improving the production apparatus of the enterprise. Technical re-equipment of existing enterprises // Issues of Economics. - 2000. - No. 2. - P. 14. .

As for reconstruction, the content of the work and the goals set have much in common with technical re-equipment associated with the constant renewal of fixed assets based on the achievements of scientific and technological progress, improving the organization and management of production at existing enterprises. The existing differences are due to the fact that reconstruction is a form of capital construction at an enterprise, is carried out according to a specially developed project, is episodic in nature, and is aimed at complete or partial re-equipment and reconstruction of production with a significant coverage of the passive part of fixed assets.

There is little evidence to suggest that there is a systematic relationship between diversification strategy and the financial success of a business. However, wisely carried out technical re-equipment of activities may be a prerequisite for increasing the efficiency of individual departments. For example, if costs within an industry are largely constant in nature, then breaking them down into different areas with high sales volumes leads to a significant reduction in unit costs. A condition for increasing efficiency during technical re-equipment is the presence of promising key competencies of strategic interest. Thus, when Honda began to use engine technology in the production of various types of products, it had the opportunity to invest more money in research and development without sacrificing unit costs.

The summation of technological experience in various fields contributed to a further increase in the company’s technological level. Honda has also achieved advantages in the area of ​​quality, which has had a beneficial effect on its market position. In cases where key competencies can be widely used in the production of various types of products, the technical re-equipment of the company opens up new opportunities in the field of research and development. Expansion of economic activity in such cases can lead to the creation of a critical mass of resources that will allow it to outperform competitors.

Technical re-equipment within a certain group of industries allows the company to more widely use the accumulated experience in the field of marketing, production technologies, etc., and, consequently, increase the competitive advantages of diversified divisions. In addition, the use of industry diversification, even within such a limited framework, can significantly reduce the level of economic risks. However, the strategy of diversification within a certain group of industries is effective only if the forecast for the conditions of the relevant product markets is favorable.

1.3 The role of technical re-equipment in the development of pre-production d acceptance and its main stages

Technical re-equipment of production makes it possible to solve the following primary tasks of the enterprise:

Increasing the efficiency of the economic activity of the enterprise through its technical modernization, improvement of production processes, mastering the production of new products;

Using strategically effective production management methods to adapt competitive strategy to the new market situation;

Improving the quality of the enterprise’s production personnel, primarily management;

Formulation of a new image of the company based on the use of modern scientific and technical achievements, innovations, information and communication technologies and innovations in organizational and management activities, which helps to increase the competitiveness and economic efficiency of the enterprise Kasyanov S.I. Reconstruction and technical re-equipment of existing enterprises. - M.: Economics, 2004. - p. 76. .

The variability of external and internal environmental conditions leads to the need to develop a program for production diversification. A program approach to the implementation of the idea of ​​diversification should concern virtually all aspects of the enterprise’s activities for which the enterprise lays claim, i.e. be systemic in nature. In essence, the image of the enterprise must be created taking into account the introduction of new production technologies, modernization of production and improvement of management of the development of the enterprise, and the process of changing production from the existing state to the final result that must be achieved when implementing the diversification project must be comprehensively thought out. Technical re-equipment of production should be considered as a systemic formation in the activities of the enterprise.

Technical re-equipment of production is based on the current state of production at the enterprise and allows it to be improved and can be carried out through its own sources of financing and attracting additional funds.

Technical re-equipment of production is necessary to increase production efficiency, its competitiveness and accumulation of financial and economic potential, when the situation at the enterprise as a whole is stable, but the dynamics of development have worsened, the level of competition has decreased, when the enterprise is being brought out of a crisis state. That is, a set of measures is needed that would allow for the effective implementation of production and its management in order to stabilize the situation and bring it to break-even operation. Technical re-equipment of production is also necessary in those conditions when the current situation of the enterprise can be considered satisfactory, but the forecasts for its activities are unfavorable Chumachenko N.G. Technical re-equipment and reconstruction of production. K.: Naukova Dumka, 2001.-p. 103. .

The general scheme of the entire process of technical re-equipment of production can be divided into the following stages:

1. Timely awareness of the need to diversify production at the enterprise. An analysis is carried out of changes in the external and internal environment that may affect or have already affected the life of the enterprise.

2. A description of the management, production, and finance systems of the enterprise is made, and their effectiveness is assessed. A financial and economic analysis of the current state is being carried out. The main factors driving the efficiency of the enterprise are identified.

3. In accordance with the strategic development goals, a project for the technical re-equipment of production is formed, taking into account the state of development of the enterprise at this stage within the framework of the existing development strategy of the enterprise, its main guidelines and ways to achieve them.

It includes a set of necessary measures in the field of management, finance, production, staffing, and assessment of the cost of diversification.

4. Implementation of the project for technical re-equipment of production. What is important here is the skillful alignment of all links in the implementation process and high management activity for the successful implementation of the diversification program.

5. Assessment of the project for technical re-equipment of production. Here we can highlight the following main points, such as an analysis of the state of the enterprise taking into account the changes carried out within the framework of the technical re-equipment project, conclusions based on identifying areas for increasing the efficiency of financial, economic and production activities and their implementation in the process of implementing the technical re-equipment project, accumulated experience in the process of development and implementation of this project Neykova L.I. Analysis of the effectiveness of technical re-equipment of industrial enterprises. - M.: Finance and Credit, 2000. - p. 156. .

Technical re-equipment of production is a strategy for the survival and adaptation of an enterprise to a rapidly changing situation in a market economy.

However, in the context of the transition of the Russian economy to new economic relations, the survival strategy of enterprises is characterized by active and passive types of adaptation to existing conditions.

The main measures characterizing the strategy of a passive type of adaptation of enterprises include: reducing the share of costs by reducing production volumes, reducing the technological level of production, reducing employment and wages, using government subsidies and subsidies, non-payments to all types of creditors Popov V.M. Business planning. - M.: Finance and Statistics, 2007. - p. 295. .

The active type of adaptation strategy is characterized by the following: searching for new market niches, updating products, technical re-equipment of production, marketing expenses, reducing primary costs by improving technology and using innovations, changing the load of units, liquidating and reforming unprofitable industries, limiting non-payments and increasing the dependence of business activities on the availability of own funds and on the conditions of market lending. An active adaptation strategy is characterized by stabilization or weak growth in production volumes.

1.4 Formation of options for replacing equipment during refurbishmentatproduction changes and assessment of the efficiency of production renewal

re-equipment labor material production

Technical reconstruction in our country is carried out in various areas: the introduction of advanced technologies, mechanization and automation of production, modernization of equipment, radical changes in the organization of production and management. But at the present stage of economic development, paramount importance is attached to those that make it possible to create conditions for the production of products at the level of the best domestic or world standards.

Economic research and accumulated economic experience indicate that today the basis for technical re-equipment and reconstruction of existing production is the widespread introduction of new progressive technologies and comprehensive production automation. These directions are the most effective.

The reason for replacing production equipment and machinery is their physical and moral wear and tear. Physical wear and tear means deterioration in the technical and economic characteristics of equipment during the production process. If repairs that restore the consumer properties of the equipment are not economically feasible, it becomes necessary to replace it with a new one. A machine requires replacement as a result of physical wear and tear if the costs of its repair or modernization are commensurate with the costs of purchasing, delivering and installing new equipment. It should be noted that the conclusion about the need to replace equipment due to the length of its use is not decisive, since the practical experience of technically developed countries indicates that “over-aged” equipment has a significant share. The criterion for replacing equipment is not its age, but the degree of compliance with technical and economic requirements in relation to the conditions of a particular production Bukhalo S.M. Organization, planning and management of industrial enterprise activities. - Kyiv, 2008. - p. 149. .

The process of updating production in modern conditions must be considered from the perspective of its focus on enriching the content and improving working conditions. In this regard, it is advisable to single out as an independent form the replacement of equipment associated with social wear and tear, which is determined by the discrepancy between the social characteristics of the equipment used and its socially normal level. A specific feature of this form is that the specified discrepancy may also appear in relation to new equipment. Thus, the introduction of mechanized coal mining complexes into longwalls increases dust content at the face by 8-10 times.

Currently, the improvement of the consumer properties of new equipment is often carried out at the expense of additional costs, i.e. the cost of new machinery and equipment is determined by the fact that at certain stages of development, structural and technical improvements can only be achieved through additional costs. In this case, additional costs can be offset by savings in the cost of increasing production scale.

The impossibility of compensating costs by increasing the scale of production indicates that the very principle of further design and technical improvements is obsolete, therefore, in order to increase the use value of new machines and equipment, it is necessary to focus on the development of fundamentally new technical solutions.

A possible option for the technical re-equipment of production at an industrial enterprise can be defined as a set of sub-options for replacing equipment at all technological links of the production process.

When developing options for technical re-equipment, the following principles must be taken into account: national economic approach, target orientation, complexity, balance, variation in resource use, consistency of implementation on time.

In the process of forming options for the technical re-equipment of industrial enterprises, it is necessary to highlight its main directions, based on the existing assessment of production and scientific and technical potential, taking into account the features of the current stage of economic development.

The main trends manifest themselves differently in different industries.

The main directions of technical re-equipment of industrial enterprises are achieved by increasing the level of mechanization and automation of labor, thereby reducing the number of workers engaged in manual labor; increasing the efficiency of using fixed production assets, widespread use of progressive solutions; reducing losses of raw materials during production; growth in the use of polymer materials; unification and standardization of manufactured parts, which will reduce the range and increase the quality of spare parts; increasing the production of automation equipment using technology and technological processes; use of advanced methods of raw material processing Filippov A.N. Technical and economic design of food industry enterprises. - M.: Statistics, 2007. - p. 21. .

Based on the identified areas of technical re-equipment of industrial enterprises, sub-options for replacing equipment to improve production are formed, which largely take into account the specific features of industries, are specific and detailed, are “rigidly” related to the limitations of almost all types of resources and are focused on achieving pre-formulated goals. The implementation of sub-options is aimed at improving individual workplaces or technological links in the production process.

The process of forming options is divided into two relatively independent stages: drawing up sub-options for replacing equipment for the development of individual technological links and constructing an algorithm that allows you to synthesize many sub-options and acceptable options for the technical re-equipment of an industrial enterprise.

The first stage can be implemented with the help of a data bank, since in the near future “the basis of an integrated information system, obviously, can become automated data banks,” which are “systems for obtaining information from many sources and, in turn, providing many consumers with the necessary data” and allowing “to solve many newly emerging problems that were not foreseen in advance” Bukas V.I., Lapidus M.Kh. Financing of technical re-equipment and reconstruction of enterprises. -M.: Finance and Statistics, 2007.- p. 149. . The organization of information in the data bank is based on the principle of data integration and correction. The data bank consists of several databases and their management system. A database is understood as an organization of logically related information elements, and a control system is a software apparatus that provides storage, updating and retrieval of data, i.e. The database management system is aimed at ensuring the functioning of the system in the face of changing requirements. In a database management system, the relatively more permanent components are the data itself, and its processing according to user requirements can be changed much more frequently by application programs. Currently, there are two trends in the development of database management systems. One of them involves merging the database management system with the operating system, and the other involves the allocation of a special minicomputer for it. The latest direction of development of a database management system is used in cases where there are large databases.

The development of equipment replacement options should be preceded by their analysis in the following sequence:

The availability of measures for the implementation of planned technical, technological and organizational decisions on the replacement of equipment is determined in the databases,

If there are ready-made activities in the databases, their relationship with other activities is clarified, and the possibility of using the activities in their existing form is assessed;

The complexity and labor intensity of calculations is determined to establish the need to rely on a computer or, if possible and appropriate, to use manual calculations;

The accuracy of the quantitative characteristics of the measures is assessed and a conclusion is made about the advisability of using a computer or other approximate express methods are proposed based on simplifying calculations resulting from the known error of the initial data Avdeenko V.N., Kotlov V.A. Production potential of an industrial enterprise. - M.: Economics, 2001. - p. 165. .

At the next stage, a set of technical re-equipment measures is being formed that will allow expanding bottlenecks and achieving target standards for individual stages of the production process. The formation of sets of events is carried out by integrating into the current system certain technical innovations from the bank of events.

Taking into account the developed measures, the prospective production capacity at the end of the planning period is calculated, the indicators of the technical and economic level are recalculated and a technical re-equipment option is formed. Since there are alternative technical re-equipment measures, one version of the production program corresponds to several technical re-equipment options.

With a stabilized structure of the production program, “bottlenecks” are known and determined by the integral load factor of equipment units, technological operations (sections), technological stages (shops) based on the results of certification of the corresponding stages of the production process. When planning technical re-equipment in the context of a significant change in the structure of products, it is advisable to analyze bottlenecks based on calculations of the production capacity of the stages of the production process.

Based on the final set of measures, the costs of the necessary resources are determined and a version of technical re-equipment is formed, including goals - ways to achieve goals (set of measures) - necessary resources.

Establishing a criterion for the effectiveness of reconstruction is associated with the choice of indicators characterizing the economic results of implementation. The feasibility of capital investments that enterprises can make through self-financing or through free credit can be determined by the expected improvement in the performance of current economic activities.

In the economic literature, there are different approaches to determining indicators of the economic efficiency of reconstruction and technical re-equipment of enterprises: determining one indicator, for example, the payback period of capital investments due to the annual economic effect, or determining a set of indicators characterizing the efficiency of human and material labor costs, technical and resource equipment and etc. Not even a single generalizing indicator can reflect all aspects of the effectiveness of new technology. The entire system of indicators should determine the optimal level of decisions on the scale and pace of technical reconstruction of industries and enterprises by shifting the focus from intermediate to final national economic results, from quantitative indicators to qualitative ones; reveal the content of reconstruction, characterizing the main directions and ensuring maximum efficiency of each of them; characterize the effectiveness of both new equipment and capital investments, making it possible to compare the directions of technical reconstruction with options for new construction and expansion; cover a limited range of indicators that can identify reserves for the use of fixed assets of material and labor resources, taking into account socio-economic results.

One of the general indicators for assessing the effectiveness of reconstruction is the economic effect. Since the reconstruction of an existing enterprise is carried out over a long period of time, the economic effect is determined over the estimated period of implementation of the event from the beginning of the reconstruction to the receipt of all the intended results and is integral (with a cumulative total over the years of the planning period).

The costs of implementing reconstruction measures (R) are calculated using the formula:

where Zt is the amount of costs per year (including costs for obtaining associated results), UAH;

at is the coefficient of reduction to the calculation year.

where at is the reduction coefficient;

tp-t - the number of years separating the costs and results of a given year from the beginning of the accounting year;

E - standard for bringing costs at different times.

When determining the effectiveness of reconstruction, the total amount of costs, in addition to newly invested centralized and non-centralized capital investments, takes into account the cost of liquidated fixed assets, which are transferred for use to other areas of the national economy, etc.

where Kn - capital costs incurred in the years planned for the reconstruction of the facility, UAH; Kl - liquidation value of replaced fixed assets, UAH; Kn is the cost of fixed assets transferred to other areas or industries. UAH;

DKs - change in capital costs in related industries, UAH.

Reconstruction costs increase as a result of the influence of a number of factors: irrational distribution and use of capital investments, low level of concentration of funds, complexity of work in the conditions of existing production, errors in design documentation, level of equipment supply and its quality, etc.

As practice shows, the introduction of each new unit of production capacity is currently achieved at the cost of high costs.

The cost assessment of the results (Рт) of reconstruction for the billing period is determined by the formula:

where Pt is the cost estimate of the results in the t-th year of the billing period, UAH;

tn - initial year of the billing period;

tp is the final year of the billing period.

The initial year of the calculation period is taken to be the year of commencement of work on the development of production at the facility being reconstructed. The final year of the calculation period is determined by the moment of completion of the entire life cycle of the reconstructed object.

The sources of information for calculations should be the actual indicators of the financial statements, reflecting the actual costs and production volume.

In addition to absolute partial indicators, relative ones can be calculated; labor productivity, profitability (the ratio of the amount of profit to the average annual cost of fixed production assets and standardized working capital), capital productivity (the ratio of product production to the average annual cost of fixed production assets), etc. The well-known formulas of P.A. Sidorov are also used to calculate them. Efficiency of capital investments and new equipment. - Cheboksary, 2001. - p. 66. .

The results of calculations of indicators are linked to the corresponding indicators of the plan for reducing the cost of production, the financial plan, the plan for labor, fixed assets, etc. Accounting for these indicators does not present any difficulties, since all the data is available in the reports of the workshops and the enterprise.

Enterprises must create a system for monitoring, recording and reporting the effectiveness of reconstruction measures that would allow them to quickly monitor the progress of their implementation on an accrual basis from the beginning of reconstruction to the full development of production.

In the structure of indicators characterizing individual components of the resulting effect, indicators of saving material and fuel and energy resources are important. On the one hand, the rational use of resources has a significant impact on changes in overall production efficiency indicators - cost reduction, profit growth, on the other hand, cost reduction characterizes the level of production intensification, the achievement of which is impossible without the introduction of the latest equipment and technology. In this regard, objective indicators of resource savings are needed to justify effective options for technical re-equipment, its individual areas and activities. Calculations must take into account resource savings, both per unit of implemented activity and for individual types of resources and products.

ІІ. Calculation part

1. Aboutdefinition of initial data

01. Production program for the planned year (pieces)

02. Labor intensity per unit of production (standard hours)

03. Tariff rate of work (rub./hour)

04. Consumption of materials for the manufacture of a unit of production

05. Consumption of purchased components for the production of a unit of production (rub./unit)

06. Volume of work in progress by type of work at the end of the planned year (standard hours)

07. Volume of work in progress by material resources

07.01. Volume of work in progress by materials consumption at the end of the planned year (kg, linear meters)

07.02. Volume of work in progress based on the costs of purchased components at the end of the planned year (rub.)

08. Characteristics of technological equipment on the balance sheet of the enterprise

09. The company rents production premises for the workshop on the following terms:

Book value of 1 sq.m of production area - (5000 + 100 x N) rub. = (5000 + 100 x13) = 6300 rub.

Rental interest - 22% per annum of the book value of the production area;

The annual depreciation rate is 3%.

010. The company rents office space under the following conditions:

Book value of 1 sq.m of production area - (8000 + 100 x N) rub. = 8000 + 100 x13 = 9300 rub.

Rental interest - 20% per annum of the book value of the office area;

The annual depreciation rate is 2.5%.

011. Terms of payment

The enterprise operates a piece-rate bonus system for remuneration of main (production) workers (the bonus is 40% of piece-rate earnings) and a time-based bonus system of remuneration for auxiliary workers (the bonus is 40% of tariff earnings).

The salary of employees is on average 10 minimum wages (minimum wage) per person. In the calculations for option N=0, the minimum wage level is assumed to be 600 rubles per month. When completing course work, the student must use the minimum wage level in effect at the time of calculations.

Single social tax rate(UST) for option N = 0 is taken equal to 35.6% of the accrued wages for all categories of workers. (UST) for option N = 13 is taken equal to 26% of the accrued wages for all categories of workers.

012. Annual office expenses, postal expenses, telephone service fees, payment of heating and lighting expenses, expenses for the purchase of specialized literature and others general running costs- (35000 + 100 x N) rub.=35000+100 x13=36300 rub.

013. Established level of product profitability (relative to cost) for the planned year:

For product A - 25%;

For product B - 30%;

For product B - 50%.

Calculation of labor intensity of the annual production program

The volume (labor intensity) of annual marketable products by type of work (n-hour) in relation to each product (A, B and C) is determined based on:

Annual production program for the product;

Labor intensity by type of work for the relevant product.

The volume (labor intensity) of annual marketable products for products A, B and C (n-hour) is determined based on the volume of annual marketable products by type of work for the corresponding products.

The volume (labor intensity) of annual marketable output for all products (n-hour) is determined based on the volume of annual marketable output for each product.

Volume (labor intensity) of annual marketable products by type of work (n-hour)

The volume (labor intensity) of annual gross output by type of work (n-hour) is determined based on the results of calculating annual marketable output by type of work and changes in the amount of work in progress (if this occurs) at the end and at the beginning of the planning period (year) for the same types of work

2. Calculation of the need for fixed assets

Active part of fixed assets

The required amount of equipment by type of work (units) is determined based on:

Annual fund of working time (hour) of work of a unit of equipment (FVO) in the period under review (for the planned year), taking into account:

number of working days per year - 250;

number of equipment shifts - 2;

number of working hours per shift - 8;

loss of working time (for repairs, maintenance, etc.) - 5%.

Note: to determine the accepted quantity of equipment by type of work (Omp, Olp, Osp), the corresponding estimated quantity of equipment (Omr. Opr, Osr) is rounded to a larger integer.

Equipment load factors by type of work are determined based on a comparison of the calculated and accepted quantities of equipment by type of work.

The book value of all equipment (rubles) is determined based on the accepted quantity of equipment by type of work and the book value (price) of a unit of the corresponding equipment.

Annual depreciation charges for groups of equipment (types of work) are calculated using the linear method based on the values ​​of depreciation rates and the book value of the corresponding group of equipment.

Annual costs for electricity consumed by the relevant technological equipment (rub.) are determined based on:

Labor intensity of annual gross output by type of work;

Electricity power (kW) consumed by a unit of equipment by type of work (corresponding group of equipment). In the calculation, the cost of 1 kWh of electricity is assumed to be 1 ruble.

Passive part of fixed assets

The production area of ​​the workshop (sq.m.) is determined based on:

Accepted quantity of equipment by type of work (by equipment groups);

Overall dimensions of the unit of relevant equipment.

To ensure the normal functioning of production, the size of the area for driveways, passages, utility rooms, etc. is accepted. in the amount of 180% of the production area occupied by equipment.

The area of ​​the office premises (sq.m.) is determined based on:

The number of company employees working in the office (director, deputy director for production and chief accountant) - 3 people;

The norms of area per employee, taken equal to 6 sq.m. per person.

The book value of the workshop's production premises is determined based on:

The size of the production area of ​​the workshop;

Cost of 1 sq.m. area of ​​the building in which the production space for the workshop is rented.

The book value of office space is determined based on:

Office area sizes;

Cost of 1 sq.m. area of ​​the building in which office space is rented.

The rent (annual) for renting the production premises of the workshop (rub.) is determined based on:

Rental interest;

Depreciation rates for production premises (using the linear depreciation method).

Rent (annual) for renting office space (rub.) is determined based on:

Book value of the leased premises;

Rental interest;

Depreciation rates for office premises (using the straight-line depreciation method).

3. Calculation of labor resource requirements

Number of employees

The number of main (production) workers is determined by profession:

The number of machine operators for mechanical processing of materials is Lm;

The number of foundry-pressers is Ll;

The number of product assemblers is Lс;

The number of main workers by profession is determined based on:

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An increase in production volumes to meet growing social needs can only be achieved on the basis of intensification, i.e. making such qualitative changes to the material and technical basis of production that will make it possible to make fuller use of production capacities, all types of raw materials and fuel, to make the work of workers easier, to make it more attractive and productive. This is the ultimate task of technical re-equipment and reconstruction of production.

One cannot fail to take into account one more factor - the transition of production to the production of new types of products.

A diagram of the factors causing the need for reconstruction and technical re-equipment is given in Fig. 2.1.

Reconstruction should be based on the replacement of old equipment with new, more advanced equipment, modernization of equipment, comprehensive mechanization and automation of production, improvement of technological processes, improvement of production organization and especially the development of specialization and cooperation, the use of more efficient types of raw materials, improving the quality of products, improving organization labor, etc.,

In order to streamline planning, design, financing, accounting and organization of construction production in the context of technical re-equipment and reconstruction, concepts such as expansion, reconstruction and technical re-equipment of enterprises have been established.

Expansion of existing enterprises is the construction of additional and new production facilities, expansion of existing workshops and facilities of primary, auxiliary and service purposes on the territory or adjacent sites in order to create additional or new production areas, as well as the construction of branches and production facilities that are part of these enterprises , which after commissioning will not be on an independent balance sheet.

If in the process of design study it was revealed that it is necessary and economically feasible, simultaneously with the expansion of the enterprise, to reconstruct existing workshops and facilities of the main, auxiliary and service purposes, then the corresponding work and costs are included in the enterprise expansion project, but are not highlighted as a separate line in the summary calculation. At the same time, the total costs of such a project in planned and reporting indicators are attributed to the expansion of existing enterprises.

Reconstruction of existing enterprises- this is the reconstruction of existing workshops and facilities of the main, auxiliary and service purposes, as a rule, without expanding the existing buildings and structures of the main purpose, associated with the improvement and increase of the technical and economic level based on the achievement of scientific and technological progress and carried out under a comprehensive project for the reconstruction of the enterprise in order to increase production capacity, improve quality and change the range of products, mainly without increasing the number of employees while simultaneously improving their working conditions and environmental protection.

When reconstructing existing enterprises, the expansion of individual buildings and structures of main, auxiliary and service purposes can be carried out in cases where new high-performance and more technically advanced equipment cannot be placed in existing buildings; construction of new and expansion of existing workshops and auxiliary and service facilities in order to eliminate imbalances; construction of new buildings and structures to replace existing enterprises liquidated on the territory, the further operation of which is inappropriate due to technical and economic conditions.

Technical re-equipment of existing enterprises- this is a set of measures to improve the technical and economic level of individual industries, workshops and sections based on the introduction of advanced equipment and technology, mechanization and automation, modernization and replacement of outdated and physically worn equipment with new, more productive ones, as well as to improve general plant facilities and auxiliary services .

The goal of technical re-equipment of existing enterprises is to fully intensify production, increase production capacity of products and improve their quality while ensuring an increase in labor productivity and job reductions, reducing material intensity and production costs, saving material and fuel and energy resources, improving other technical and economic indicators of the enterprise . The share of construction and installation work should not exceed 10% of capital investments provided for technical re-equipment.

A survey of 3.5 thousand construction projects conducted by Stroybank of the USSR showed that reconstruction and technical re-equipment are cheaper and the time for commissioning capacities is significantly reduced. In new buildings, capital intensity is 1 rub. production amounted to 1.21 rubles, at expanding enterprises - 1.08, at reconstructed enterprises - 0.98, and for technical re-equipment - 0.83 rubles. The payback period for new construction is on average 4.8 years, for reconstruction - about 4 years, for technical re-equipment - 3.5 years. The total costs of reconstruction per unit of production capacity are on average approximately 30% lower than for new construction. Thus, during reconstruction, output significantly increases and product quality improves practically in the same areas with stable workforces. Newly built enterprises require attracting new workers, providing them with housing, cultural and social facilities and, accordingly, allocating additional capital investments. With reconstruction and technical re-equipment, these difficulties disappear, which provides socio-economic advantages compared to new construction.

The main task of modernization and technical re-equipment during the restructuring of most existing industrial enterprises in the current Russian conditions is to increase market competitiveness, and, first of all, the survivability of the enterprise, ensuring its strategic and social stability.

Depending on whether this production will be large-scale (mass), small-scale or single (unique), as well as depending on the subject or technological specialization, appropriate decisions are made on the technological base of the upcoming modernization.

The sequence of events when making a decision on technical re-equipment of production is presented in Figure 2.1.

Fig.2.1. Sequence of measures when making a decision on technical re-equipment of production

The basis of all modernization processes (even in the case of unique production, where an enterprise monopolistically sets prices for its products or services) is the need to reduce production costs. Within the framework of this general need, depending on the needs of a particular enterprise, two groups of main tasks of technical re-equipment of an existing enterprise can be distinguished:

• - repurposing of production (development of new types of products);
• - bringing into line the “demand-production volume” ratio, i.e. increase (decrease) in production capacity and production volumes, subject to maintaining (increasing) production profitability.

In addition to these main tasks, during the technical re-equipment of enterprises, the following additional tasks can be solved:

• - implementation of automated management and control systems;
• - connection of enterprises, workshops and installations to centralized sources of heat and electricity supply, or their autonomy from centralized supply schemes;
• - modernization and technical reconstruction of environmental facilities, heating and ventilation systems, etc. .

Based on the tasks of technical re-equipment of industrial enterprises, the following approaches are used:

• - replacement of morally and physically obsolete equipment;
• - improving product quality while ensuring increased labor productivity;
• - saving material and fuel and energy resources, increasing resource and energy efficiency;
• - reducing material consumption and ensuring the required accuracy for specific types of machining;
• - reducing the cost of manufacturing products and production costs;
• - improvement of other technical and economic indicators of the enterprise as a whole.

These approaches are due to the following reasons. Replacement of worn-out equipment is carried out due to the impossibility of its further operation and the need to reduce the cost of its maintenance. Continued operation and maintenance of old equipment is less economically profitable than purchasing new equipment. Technical re-equipment in this case involves the installation of equipment similar or similar in technological parameters. Replacement of machines and equipment can be carried out at any of the production sites, while the amount of equipment along the transitions remains unchanged.

Technical re-equipment due to the need to update the range and release new types of products. A similar problem is solved if it is impossible to produce new types of products using old equipment. With frequent forced changes in assortment and the production of relatively small batches of products, the development of flexible production is of no small importance in this case.

Technical re-equipment to increase production volumes. If there is an increased demand for their products, enterprises may be interested in increasing production output without expanding production. At the same time, the need for equipment may remain unchanged if machines are installed, the productivity of which is significantly higher than that of the old ones.

When planning such re-equipment, it is necessary to observe the conjugation of equipment in transitions, since an increase in production volumes inevitably entails the need to increase the capacity of preparatory shops (in the event that the existing internal reserves are exhausted).

The installation of modern, more productive machines and machines will increase labor productivity and reduce the number of workers servicing the equipment, reduce the amount of waste and defects, and reduce the cost of raw materials. Of particular relevance at present is the automation of production processes, which is widely used at foreign enterprises and significantly reduces the labor intensity of products. In addition, in some cases, the installation of more productive equipment leads to a reduction in its quantity and allows partially freeing up production space. Technical re-equipment should primarily concern those workshops and production areas where cost reduction will be of greatest importance.

Technical re-equipment to reduce the cost of manufacturing products and production costs. Modernization of production, which does not involve significant changes in the assortment, is possible if the company’s products are in demand in the market.

The reasons for the need for technical re-equipment of a number of mechanical processing enterprises, identified through a survey, can be grouped into the following areas:

• - increasing the technological sustainability of production;
• - reduction of cycles for manufacturing parts and assembly units;
• - acceleration of turnover of invested funds;
• - reduction of time and cost of production preparation;
• - reduction of labor intensity, reduction of production costs;
• - reduction of defects and costs of restoration of defective products;
• - reduction of costs for modernization and repair of equipment.

Enterprises do not always carry out optimal modernization and technical re-equipment of production on the basis of deeply thought-out solutions and approaches.

Table 2.1 presents approaches to technical re-equipment implemented by enterprises in practice.

Table 2.1

Approaches to technical re-equipment implemented by enterprises in practice

As can be seen from Table 2.1, only 3% of enterprises use the optimal approach focused on creating “smart” production; the rest use approaches that, although they have the right to exist under certain conditions, do not ensure a balanced technical re-equipment. On what principle to carry out technical re-equipment depends on the goals and objectives pursued by the enterprise (its owners), i.e. from his specialization.

MINISTRY OF EDUCATION OF THE RUSSIAN FEDERATION

GRADUATION PROJECT

Introduction 3

Chapter I. The essence of a business plan for technical
rearmament 5

1.1. The essence and structure of a technical business plan
rearmament 5

technical re-equipment 14

Chapter II. Planning Process Research
technical re-equipment at OJSC “MBKK” 21

2.1. Analysis of technical re-equipment measures
at OJSC “MBKK” 1996-1999. 21

re-equipment at OJSC “MBKK” 29

Chapter III. Draft business plan for technical
rearmament 31

Conclusion 57

Bibliography 58

INTRODUCTION

During the period of market reforms until 1998, the share of domestic producers of consumer goods in the domestic market was constantly declining and fluctuated depending on the industry, from 70 to 30%.

This situation was due to the following factors:

1. lack of clearly developed action programs in a free market, where demand is the determining element;

2. lagging behind in quality due to the use of low-quality raw materials, lack of high-tech facilities;

3. instability in the economy, expressed through high inflation, high taxes;

4. lack of available funds from manufacturers to carry out the necessary technical and economic transformations;

5. high prices for own products, due to the high labor and material costs of products.

There are many objective and subjective reasons explaining this situation, but in many cases the main reason is the lack of competitive products both in quality and price.

Since the mid-80s, enterprises producing consumer goods, in many cases, did not carry out technical re-equipment measures, accumulated production capacity, which led to a lag in quality and an increase in price.

According to Goskomstat, the age of production facilities in industry as a whole is on average 17-20 years.

This situation in a society where there are high rates of development has a negative impact.

This work is devoted to the development of a business plan for technical re-equipment. In modern conditions, when after the crisis of 1998, the import of goods has decreased, when it has become possible to compete on price with many foreign manufacturers, when the share of quality goods at a price acceptable to the consumer has decreased, this topic is more relevant than in the mid-90s.

The purpose of any ongoing events, be it technical re-equipment events, advertising campaigns or others, is to consolidate predetermined positions in the market. The purpose of technical re-equipment activities is to improve quality, reduce prices, and increase production flexibility. According to the above indicators, many domestic enterprises are inferior to leading enterprises in their industries, which negatively affects the overall economic situation of the enterprise.

Many enterprises, when planning technical re-equipment activities, are faced with a lack of financial resources, but as the experience of Russian enterprises that have carried out technical re-equipment shows, with the right approach it is possible to find sources of financing. One solution to this problem is to unite enterprises producing similar products in order to accumulate insignificant financial resources to carry out the necessary transformations.

No matter how unstable the situation in the economy is, there is a reserve for increasing the efficiency of domestic enterprises, since there is a real demand for consumer goods in the country, otherwise they would not continue to import products to Russia.

CHAPTER I. ESSENCE OF THE BUSINESS PLAN FOR TECHNICAL
REARMAMENT

1.1. The essence and structure of a business plan for technical re-equipment

A business plan is a document that reflects the essence and sequence of steps to achieve a certain goal.

Technical re-equipment consists of:

1) reconstruction - changing some parameters of production facilities;

2) replacing old equipment with more advanced technology.

Structure of a business plan for technical re-equipment:

2) feasibility study;

3) description of the technical properties of the required equipment;

4) description of the properties of the products that are proposed to be produced at the required capacities;

5) description of the production process;

6) management team;

7) financial plan;

8) business schedule,

a) reducing production costs;

b) improving product quality;

c) increasing productivity and output volumes;

d) improving the quality of production lines (the availability of flexible production systems that allow the production of various types of products).

Feasibility study

Measures for technical re-equipment are carried out if they are economically feasible, i.e. To do this, the company must conduct analytical work. This work involves conducting internal and external analysis.

Internal analysis includes the following:

1) analysis of product costs;

2) quality;

3) output volumes;

4) excess production.

External analysis includes:

1) market structure;

2) market volume;

3) price analysis;

4) quality analysis;

5) volume of output and surplus of products from competitors.

Table 1

Comparison of the qualities of branded and competitive products

This table is evaluated using the “+”, “–” system.

If the market volume allows you to increase sales and if the advantages of the enterprise compared to competitors are only up to 30% higher, then this means that the products have low competitiveness, then old equipment is needed for new ones.

If the advantages are within 30-50%, then it has sufficient competitiveness and at the same time it is necessary to modernize the equipment.

If the advantages of an enterprise are above 50%, it operates successfully in the market.

When the need to replace old equipment with new is determined, they begin a technical analysis and draw up a plan and schedule for technical re-equipment.

Without assessing the technical level of the means of production used at a given enterprise, it is also impossible to develop a realistically achievable and at the same time most effective plan for the technical re-equipment of this enterprise. Therefore, determining the technical level of manufactured products, as well as the means and methods of their production, becomes the most important task.

Identification of functional dependencies between the rate of increase in the technical level of production, quality of products and economic results is a key problem.

In practice, various methods and instructions are used that regulate the direction and content of technical and economic calculations of the production activities of enterprises, the purpose of which is to identify reserves for increasing production efficiency. However, for the most part, they do not comprehensively resolve issues that make it possible to link the results of the measures taken at the enterprise for the technical re-equipment of production with the final results of their activities and to quantify the gain or loss in the volume of products, reducing its cost, increasing the profitability of carrying out or not carrying out each planned measures for technical improvement of production.

Assessment and analysis of the technical level should be based on economic criteria, since the main goal of improving means of production and methods is to achieve the specified final results with minimal expenditure of production and financial resources.

The purpose of the analysis is to determine the impact of technical measures on economic results.

Based on the above, it is proposed to analyze the effectiveness of technical re-equipment of existing production in the following order: analysis of the validity of the production re-equipment plan and reserves for increasing the efficiency of the use of financial resources.

The goal of the proposed methodology is to increase the efficiency of the performance of industrial enterprises and the rational use of their own financial resources based on a deep justification and high-quality development of a technical re-equipment plan.

The sequence of implementation and specific directions for further use of the analysis results are given in the table.

table 2

Stages of analysis and use of its results

Based on the analysis, “bottlenecks” are identified and measures are developed to eliminate them and improve the quality of production, the needs for equipment necessary for the implementation of the measures being developed and the need for financial resources for these purposes are also determined. It becomes possible to compare the achieved integral and general indicators of the technical level with similar indicators of the previous (base) period, to compare their growth with changes in the economic results of the economic activities of enterprises.

Assessment of the technical and organizational level of production on the basis of integral indicators should include the determination of its complex and general indicators. The complex indicator is calculated as the sum of the values ​​of general indicators of the technical level of manufactured products, the level of technology of sections and similar workshops, the levels of mechanization and organization of production in points, adjusted for the significance coefficient of the subsystems.

After the feasibility study, the process of selecting appropriate equipment begins.

The first step is to search for information from all manufacturers of the required equipment. Information on them can be obtained in catalogs at exhibitions, fairs, etc.

Next, the technical and economic parameters are analyzed, i.e. capital productivity, labor intensity, productivity, energy consumption, quality of products produced on a given line, cost of the line, occupied space, waste-free production.

A line is selected that, in terms of its technical and economic parameters, is closest to the required ones.

Description of product properties

Here you need to indicate what need this product will satisfy.

How fully will this need be satisfied? Then they indicate the technical and economic properties of the product: weight, volume, quality level, specific characteristics, as well as its price and time for its production and components.

Comparison of the new line with competitors

Competition is an integral part of a modern market economy. It is necessary to compare your technological line with competitors. It is necessary to objectively indicate the advantages and disadvantages of your line.

It is necessary to compare your line with competitive ones in terms of the following indicators: energy intensity, labor intensity, breadth of product range, cost of manufactured products, level of product quality, capital productivity.

Production plan

In the production plan, it is necessary to indicate on what equipment the products will be produced. What production capacity and raw materials will be required for this? Should briefly indicate the production technology. Highlights the procurement strategy for raw materials and supplies.

Financial plan

This section of the business plan indicates:

1) sources of funds - own and borrowed; loan repayment schedule;

2) the cost of equipment, construction and installation work;

3) estimated sales volume and unit price;

4) costs associated with production;

5) the estimated amount of net profit;

6) schedule for payment of taxes and fees;

7) the expected rate of depreciation;

8) balance sheet of the company;

9) expenses not directly related to production (advertising, insurance, rent, administrative expenses);

10) expected dynamics of financial indicators.

A table is compiled for each item of the financial plan. For the first year for each item of the financial plan it is calculated by month, for the next two years by quarter and for another two years by year.

The business schedule is a necessary section of the business plan. It records the timeline of key actions (product development and its production process, market analysis, development of a sales program). The most important private tasks and critical events that determine the success of the business should also be indicated. The list of such events includes: completion of the design; product presentation at exhibitions; ordering raw materials, materials and components in quantities necessary to organize the planned volume of production, start of production; receiving the first order, first sale, paying the first bills. Drawing up a business schedule allows you to control the key points of the business, anticipate and correct any failures that arise in order to reduce possible risks.

A well-written business schedule demonstrates to a foreign partner the professionalism of the management team.

It is necessary to show on the graph the events that are decisive for the success of your business:

Creation of a company;

Completion of R&D;

Creation of a product prototype;

Reaching agreements with sales representatives;

Attending trade shows of products;

Signing agreements with wholesalers;

Ordering materials in quantities necessary for the production of the first batches;

Start of production;

Receiving first orders;

Delivery of the first batches of goods;

Receiving the first payments and receipts to the account.

It is necessary to show on the graph how much time passes from the moment of purchasing raw materials to receiving cash proceeds for each product or service produced; how the number of management and production personnel changes, the process of acquiring or constructing buildings, structures and equipment as the business develops.

Table 3

Schedule of events

1.2. Technical and economic planning indicators
technical re-equipment

The qualified use of indicators that serve as a working tool in the process of technical and economic analysis is an indispensable condition for its high-quality implementation, ensuring the identification of really existing reserves for increasing production efficiency and the creation of favorable conditions for making constructive, economically sound management decisions.

The methodological basis for developing requirements for the system of indicators are the fundamental principles of scientific and technical progress planning: scientific nature, efficiency, complexity. For the economic assessment of the effectiveness of technical re-equipment, the most significant is the fulfillment of such requirements as:

1) orientation of the entire system of indicators towards the final result, as well as towards the income of the enterprise;

2) ensuring the possibility of planning, measuring and assessing the direction of technical re-equipment for functional elements of production at all levels of management;

3) linking sections of the plan for the technical development of production with plans for technical re-equipment and plans between the technical level and production efficiency, taking into account the actual effect of the development of new technology;

4) ensuring the possibility of using planned and estimated indicators of level improvement for the purposes of economic and moral incentives, monitoring and analyzing the effectiveness of the use of funds spent for these purposes.

Indicators of analysis and effectiveness of qualitative improvement of the enterprise’s production base should ultimately provide an assessment of the retrospective economic results of the implementation of measures and a technical re-equipment plan, changes in the technical level of production, as well as an assessment of its future capabilities.

For technical and economic analysis and assessment of the economic efficiency of capital investments for the qualitative improvement of the production base of enterprises, it is proposed to use the following system of indicators:

1. Main indicators - absolute efficiency of capital expenditures; payback period of capital investments; increase in production capacity; change in the output of commercial products; change in cost; change in profit.

2. Additional indicators: a) indicators characterizing the efficiency of use of production resources - changes in the material intensity of manufactured products, as well as changes in their labor intensity and capital intensity; b) efficiency indicators of the investment process - specific capital investments per unit of input capacity, per 1 rub. increase in the output of commercial products by 1 rub. profit growth (cost reduction); - indicators of renewal of fixed production assets, the cost of fixed assets subject to liquidation and replacement, the commissioning rate of new equipment (in %), the retirement rate (in %); - indicators of changes in the technical level of the enterprise’s production base, integral and generalizing indicators of the qualitative state of production.

The relationship and interdependence of indicators of the technical level of production with the main indicators of the enterprise.

To determine the economic effect of technical measures, the following indicators are used:

1) efficiency of investments from measures aimed at increasing production capacity: Epm = PMtech: KPM,

where PMtech is the growth of production capacity due to technical re-equipment;

KPM - capital investments for re-equipment aimed at increasing production capacity.

PMtech = D PMtech - D PMobor. Upm,

where D PMtech is the increase in capacity due to technical re-equipment;

D PMobor - increase in production capacity due to an increase in the share of installed equipment taken into account in the calculation of production capacity;

UPM - level of use of incremental power;

2) the economic efficiency of capital investments from measures aimed at improving product quality is proposed to be determined using the formula:

where E2, E1 are the economic effect of basic products and new products of improved quality;

KKP - capital investments for re-equipment aimed at improving product quality;

B2 - release of products after the implementation of activities;

3) economic efficiency from measures aimed at reducing the material intensity of production is calculated as follows:

Em = D Mt: Km,

where D Mt - savings from reducing the material intensity of products;

Km - capital investment costs to reduce material consumption.

where M1, M2 - material intensity of production before and after the implementation of activities;

Q - volume of commercial products;

4) the economic efficiency of measures aimed at reducing costs is determined by:

Es = D C: Ks,

where D C is a reduction in production costs due to technical re-equipment;

Кс - capital investments for these activities;

D C = B2. (C1 - C2) ;

5) the effectiveness of capital investments in measures to reduce labor intensity is proposed to be calculated using the formula:

Et = D Etr: Kt,

where D Etr is the annual savings from reducing the labor intensity of manufactured products;

Kt - investments for these purposes.

where Тпз1,2 - preparatory and final time for a batch of parts before and after the introduction of new equipment, standard hours;

M1,2 - the number of parts in the batch before and after the introduction of new equipment;

Tosn.1,2 - the main time for the manufacture of one part before and after the introduction of new equipment;

Tvsp.1,2 - auxiliary time for the manufacture of one part before and after the introduction of new equipment, standard hours;

Ur1,2 - cost of an hour of work for a worker with basic and additional wages and accruals before and after the introduction of new equipment, norm-hour.

CHAPTER II. STUDIES IN THE PLANNING PROCESS
TECHNICAL RE-EQUIPMENT AT OJSC “MBKK”

2.1. Analysis of technical re-equipment measures at OJSC MBKK in 1996-1999.

At JSC “MBKK” from 1996 to 1999 the following technical measures for technical re-equipment were carried out.

In 1996, a bakery was installed for the production of bread with a capacity of 2024 tons per year, an Italian production line for the production of short-cut pasta with a capacity of 5596 tons per year. And in the confectionery shop there is a machine for filling lemon slices with a capacity of 110 tons per year.

In 1997, a Yugoslav production line for the production of small-piece bakery products with a capacity of 3,980 tons per year and a yeast sedimentation apparatus with a capacity of 259 tons per year were introduced, and in the confectionery shop a line for the production of unglazed sweets with a capacity of 108 tons was installed.

In 1998, an electric oven was put into operation in the bakery shop, which made it possible to increase the output of final products by 120 tons.

In 1999, a machine for wrapping piece bodies with a capacity of 25 tons per year was installed in the confectionery shop, and a line for the production of wafer varieties with a capacity of 16 tons per year was discontinued.

All of the above measures were aimed at: increasing commercial output, diversifying production, expanding the range, increasing the quality of products, and reducing costs.

In order to determine the impact of technical re-equipment on the plant’s activities, it is necessary to conduct an analysis.

Increase in production capacity and utilization rate
production capacity for 1995-1999. at JSC “MBKK”

The table shows that from 1995 to 1999. There was a constant increase in production capacity, which made it possible to increase the range and quality of products. The reason for the low workload must be sought in marketing, sales, and purchasing activities, which is not the topic of this work.

Renewal and disposal rate of production assets
OJSC “MBKK”

Fvved - cost of introduced funds

Fk - cost of OPF at the end of the year

Flikv - value of liquidated funds

Fn - cost of OPF at the beginning of the year

From this table it can be seen that the plant is increasing its capacity while accumulating worn-out equipment, which negatively affects overall costs. This also indicates that the plant is using old equipment, although the new equipment can produce the same range of products.

Range of products

Before the process of technical re-equipment, the plant produced 22 types of products. At the moment, the enterprise can produce 35 types of confectionery products, 70 types of confectionery flour products and 25 types of bakery products.

Labor productivity

From 1996 to 1999, the following dynamics of PPP were observed.

An increase in PPP by 20% in 1996, after the commissioning of a bakery and a machine for filling lemon slices, is not economically feasible, although this is explained by the fact that there was no disposal of PPP at the enterprise and people were hired to operate new capacities.

Decrease in number in 1997 by 69 people. is the commissioning of new capacities, and the retirement of the line for the production of unglazed sweets.

Decrease in the number of PPP in 1998 by 11 people. due to the commissioning of a new electric furnace.

The growth of PPP in 1999, with the commissioning of an apparatus for packaging solid granular bodies and the retirement of an apparatus for the production of wafer cakes, is not economically feasible.

Dynamics of labor productivity growth

D PT96 = - 39% D PT97 = 47%

D PT98 = - 3% D PT99 = - 10%

Negative indicators of PT growth are explained by the low volume of management output with the maximum possible change in the structure of manufactured products.

Flexibility is not a criterion of a production system, but only a prerequisite for ensuring the efficiency of an enterprise. However, underestimation of flexibility indicators can lead to a one-sided analysis of production activities without taking into account the factors that drive adaptation mechanisms. Thus, we can call indicators of the flexibility of a production system complex assessment indicators that form the most general idea of ​​​​the market adaptability of enterprises. The enterprise flexibility assessment model can be presented as the following formula:

G = f (Uob; Sob), (A), where

G - assessment of enterprise flexibility;

Uob is the sustainability of the enterprise’s operating results, which determines its ability to renew itself through reinvestment of its own funds;

Sob - the ability to renew.

Related indicators should be: the amount of assets and equity and the enterprise's own funds; volume of sales; costs of production and sales, as well as the time spent by products at the stage of development and development; range of products demanded by the market.

In order to determine Uob, an indicator characterizing the economic stability of the enterprise is calculated: return on own assets

ROE = PE/SA (B), where

PE - net profit;

SA - own funds.

Then the share of profits allocated to the development of new products is determined.

N = PO / PE (B), where PO is net profit used to finance product renewal.

The final stage in determining the enterprise’s ability to renew itself through reinvestment of its own funds is the calculation of the synthetic indicator Uob:

Wob - ROE. PO / PE = PO / SA (G)

Using this formula, the amount of funds allocated for the development of production of new products is determined relative to the amount of own funds.

In our example: Emergency / Event 1 = 124477 / 1776 = 0.07

Emergency / Event 2 = 222906 / 2531 = 0.09

The second component of formula (A) - Sob - determines the enterprise’s ability to develop new products in the current period that will be in demand by the market in the future. An indicator by which it is possible to evaluate in numerical terms the ability of an enterprise to develop new products is the coefficient of product renewal in the conditions of the Co. market. This coefficient reflects the ability of the enterprise to rebuild within a certain time Tpo to produce new products needed by the market, and to hold out for a certain time Tpo necessary to sell these products:

Ko = Tpo / Tpr (D)

Ko = 90 / 60 = 1.5

Therefore, Uob 1 = 0.07 / 1.5 = 0.047

Uob 2 = 0.09 / 1.5 = 0.06

The final step in describing the component of the Sob model for assessing enterprise flexibility is solving the following formula:

Sob = Co. n, where n is the range of products in demand by the market. For the plant, the value n was chosen arbitrarily, based on the list of the most purchased products. Thus, n = 19.

In our case, Cob 1 = Co. n = 1.5. 19 = 28.5

Based on the obtained value, it is possible to determine the economic state of the enterprise in the current period and reveal the possibilities of carrying out renewal processes. To do this, it is necessary to continue the calculation using the developed methodology:

Enterprise flexibility assessment (G) = Uob / Sob = 0.047 / 28.5 = 0.165, or G = 16.5%.

This calculated value does not exceed the standard level of flexibility for most industrial enterprises, however, in the conditions of a depressed region, this indicator is quite acceptable and indicates the stability of the enterprise, its adaptability, as well as the possibility of updating both the range of products and production potential in general.

Product quality

All products produced on new production lines comply with GOST requirements. The amount of product defects associated with the use of introduced capacities has been reduced to zero.

Reflection of the results of measures on the economic activities of OJSC “MBKK”

The increase in cost in 1996 compared to 1995, with a decrease in output volumes, is explained by high inflation (128%) and the fact that when the new bakery was commissioned, depreciation charges had a high share, and a change in the structure of output.

The increase in cost in 1997 compared to 1996 is explained by an increase in production volume, inflation (107%), an increase in depreciation charges, and a change in the structure of product production.

The decrease in the growth rate of production costs in 1998 with an inflation rate of 149.4% is explained by the fact that during the financial crisis the plant used raw materials in production, the supply of which was 3 months.

The sharp jump in production costs in 1999 is explained by rising prices for raw materials due to the 1998 financial crisis.

Such characteristics as profitability, profit, capital productivity are purely economic and directly depend on sales volume and cost. The table shows that the dynamics of profitability and capital productivity are inversely proportional to the dynamics (growth rate) of the average annual cost of open pension fund.

Costs associated with equipment operation

Costs associated with the repair of commissioned equipment from 1996 to 1999 amounted to 0.3%, which is less than planned, which indicates the reliability of the commissioned capacities.

Depreciation charges were planned for all commissioned capacities at the level of 12%, but due to the low level of production capacity utilization, the share of depreciation charges increased from the planned ones. In this case, it is necessary to take into account the level of inflation, which was reflected in the cost of raw materials for production, but even taking into account the general level of inflation from 1996 to 1999. (588%) and the level of indexation of the residual value of equipment from 1996 to 1999. (3.8) the share of depreciation in the cost of production was higher than planned due to the low production volume.

Integral indicators of technical re-equipment

Calculating the economic efficiency of changes in labor productivity, cost, and capacity is not possible, because The plant does not keep records of the performance of each equipment.

Calculation of net present value and internal rate of return does not make sense, because These indicators were not included in business plans and working projects.

2.2. Features of the technical planning process
re-equipment at OJSC “MBKK”

Identification of planning features is a comparison with the standard methodology for drawing up a business plan.

The following activities were carried out at the plant: lines for the production of baked goods, a yeast machine, an electric oven, an apparatus for filling lemon slices, a packaging machine, and a pasta production line were installed.

An analysis of technical re-equipment at the plant revealed the following:

1. Lack of a business plan for all types of activities (marketing, analytical, part of the financial plan);

2. If any business plan was drawn up, it was only for the bakery and pasta shop (planned technical and economic indicators of activity, planned expenses);

3. For some activities, such as installation of equipment for filling lemon slices, packaging equipment, a business plan was not drawn up;

4. The business plan for the installation and use of a yeast machine and electric ovens is in the arbitration court, i.e. It is not possible to analyze the business plan for these activities.

That is, it seems possible to analyze the business plan only for the installation and use of pasta and bakery production facilities.

Criticisms:

1. there is no analysis of the bakery products market (capacity, price, quality);

2. costs for the purchase of equipment, standards for the production of finished products are presented in 1996 prices, which does not give a clear idea of ​​upcoming costs;

3. lack of a marketing plan, equipment procurement plan, equipment installation schedule, raw material procurement plan for the production of products, lack of a financial plan.

It should be noted that this business plan is a working draft for the design indicators of installed capacities and planned indicators of economic activity, but this document does not define the integral indicators of the use of equipment and economic activity.

CHAPTER III. DRAFT BUSINESS PLAN FOR TECHNICAL
REARMAMENT

Before carrying out technical re-equipment measures, it is necessary to justify their feasibility.

As already indicated in the chapter, the first goal of technical re-equipment is the following:

Cost reduction;

Expansion of the range of products;

Improving product quality;

Increased labor production;

Availability of flexible production systems.

In terms of such an indicator as the cost of bakery products, JSC MBKK is inferior to private bakeries, and in comparison with JSC Khlebozavod-2, the cost is lower. Despite the fact that the cost of bakery products of OJSC “LBKK” exceeds the cost of private bakeries, the plant is superior in terms of price-quality ratio.

In terms of indicators such as product quality and product range, MBKK OJSC is a leader in the local market.

Comparison of labor productivity of JSC MBKK with competitive companies is not possible due to lack of information, but based on the fact that the capacity utilization rate exceeds 0.45%, the plant has the potential to increase labor productivity.

In terms of flexibility of production systems, MBK OJSC has a preferable position compared to its competitors in the local market (Makhachkala and its suburbs), although a comparison of the capacities of MBKK OJSC with the best analogues is inferior, but because OJSC MBKK operates in the local market; this comparison does not make sense. So, based on the above, we can draw the following conclusion: in terms of technical indicators, MBKK OJSC is a leader in the local market.

The reason for the low economic efficiency of an enterprise’s activities must be sought not in the condition of production equipment, but in the sales sphere, the supply of raw materials and marketing activities.

It makes no sense to carry out measures to technically re-equip existing equipment, because Products produced at existing facilities are competitive; the potential of existing facilities has not been fully realized. The demand situation in the bakery and confectionery market will not change in the near future.

Currently, MBKK OJSC plans to begin production of caramel and cookies. A business plan for the production of caramel and cookies will be the basis of the third chapter of this diploma project.

Business plan for the production of caramel and cookies

Market analysis:

MINISTRYEDUCATIONRF

DAGESTAN STATE UNIVERSITY

FACULTY OF ECONOMIC MANAGEMENT

DEPARTMENT OF "MANAGEMENT"

"Admitted to defense"

Head Department of Management
____________ Doctor of Economics Professor Aliev V.G.

"___" May 2000

GRADUATION PROJECT

“DEVELOPMENT OF A DRAFT BUSINESS PLAN FOR TECHNICAL UPGRADE OF THE ENTERPRISE
ON THE EXAMPLE OF JSC MBKK"

Vishtalov A.M.

Scientific adviser:

Alimuradov M.K.

MAKHACHKALA-2000

1. Theoretical and methodological foundations for the formation of an organizational and economic mechanism for managing the efficiency of technical re-equipment of production.

1.1. Social and economic essence of production efficiency and its improvement; criterion and indicators of production efficiency.

1.2.The essence of technical re-equipment of production, its relationship with efficiency and directions of development.

1.3. Methodological provisions for the formation of an organizational and economic mechanism for managing the efficiency of technical re-equipment of production.

2. Study of practical aspects of technical re-equipment of production of machine-building enterprises.

2.1. Research into the reserve for technical re-equipment of production at machine-building enterprises.

2.1.1. Study of reserves for saving the cost of living labor and increasing its productivity.

2.1.2. Product cost research.

2.1.3. Efficiency of capital investments in the development of technical re-equipment of production.

2.2.Efficiency of cost management at enterprises carrying out technical re-equipment of production.

3. Development of a system for managing the efficiency of technical re-equipment of production at machine-building enterprises.

3.1. Strategic priorities for the development of enterprise personnel and their motivation.

3.2. Improving planning for technical re-equipment of production and risk assessment.

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