We continue to get acquainted with the work related to the operation of CNC machines using materials from the textbook A.M. Gavrilina, V.I. Sotnikova, A.G. Skhirtladze and G.A. Kharlamov “Metal-cutting machines”. In this article we will consider the principles of modernization of machine tools.

Modernization of machine tools

Modernization of equipment in use means bringing its condition into line with modern requirements by introducing partial changes and improvements to the design of machines or modifying machines associated with improving production technology.

Necessary in conditions of this enterprise The technical focus and scope of modernization work are determined primarily by the specific production requirements. At the same time, in accordance with the prospect of a specific production, the task of increasing the overall technical level existing fleet of technological equipment.

Depending on the technical focus, one should distinguish between general technical and technological (targeted) modernization.

In the conditions of single and small-scale production, characterized by a wide range of products, comprehensive general technical modernization should prevail, ensuring the improvement of a number of technical and operational characteristics of existing equipment.

In conditions of serial production with a limited range of products, when only individual technical and operational characteristics of existing equipment are required to be improved, it is advisable to carry out partial general technical modernization, ensuring an increase in the technical performance of machine tools that limit this production.

As a result of general technical modernization, the technical and operational indicators of existing equipment are approaching those of modern metal-cutting machines for similar purposes.

In conditions of large-scale and mass production with a narrow range of products and established technology, technological (targeted) modernization, aimed at solving individual technological problems of production, introducing progressive technological processes and equipment automation, is of greatest importance.

Modernization should be combined with scheduled repairs. The main directions of modernization of the outdated fleet of machine-tool equipment of machine-building enterprises are modernization to bring machines to the level of modern safety requirements and improve their technical characteristics, increase drive power, expand the range of speeds and feeds. These works are accompanied by work related to increasing the rigidity and vibration resistance of the machine, which makes it possible to increase processing modes and reduce machine time.

When modernizing machines, equipping them with mechanized loading devices, program control systems and other devices that automate the machine operation cycle allows you to reduce auxiliary time and free up the operator, creating conditions for multi-machine maintenance.

One of the main directions of modernization is to improve the operational properties of the machine and extend its service life through measures taken to increase the durability of machine parts and assemblies. This work should also be performed to restore the accuracy and productivity of metal-cutting machines. The main direction of work here is related to reducing the wear rate of machine parts, especially the guide base parts (beds, racks, traverses, etc.), and reducing its impact on the performance of the machine.

Reducing the wear rate of guide base parts is achieved, first of all, by improving lubrication methods that provide liquid friction, using oils with improved performance properties (anti-jump, extreme pressure, etc.) and introducing more advanced protective devices and seals that exclude the ingress of chips, abrasives, dust and mud. Hardening of guides and the use of overhead guides significantly reduce wear. In the latter case, it is possible to change the design of the guides in order to stabilize the amount of wear on all faces. Reducing the roughness of working surfaces due to their scraping and fine planing changes the lubrication regime and increases the bearing capacity and rigidity of the guides.

The choice of optimal combinations of materials and heat treatment of rubbing pairs in the manufacture and restoration of worn parts is also one of the main directions for reducing their wear. Here it should be borne in mind that along with an increase in the content of chromium, nickel, molybdenum, tungsten, the wear resistance of parts increases. This is greatly facilitated by hardening, carburizing, nitriding, and coating the surface of parts with chromium and nickel (electroplating).

The use of more wear-resistant materials is especially important in the manufacture of gears. It is known that the wear resistance of cemented and hardened gears is approximately 1.5 times higher than those made of 40X steel with subsequent hardening with high frequency currents. Their performance is also improved by the introduction of a barrel-shaped rounding of the ends of the teeth and modification of the gear shift system in order to reduce shock loads during switching.

Systematic and targeted improvement of technological operation and maintenance of machine tools is also a significant reserve for increasing their durability.

An equally important area of ​​modernization to reduce the impact of wear on the performance of machine tools is associated with wear compensation by adjustment (regulating the gap in guides, screw-nut connections, eliminating the gap and creating preload in bearings, etc.) and automatic wear compensation (triangular guides, etc.) , as well as eliminating the influence of wear on parts on the performance of others.

The rational use of surface plastic deformation (SPD) processing in the manufacture of metal-cutting machine parts creates negative stresses in the surface layer, which leads to a significant increase in fatigue strength. The introduction of this treatment in the process of manufacturing spare parts for machine tools is especially relevant for parts heavily loaded with cyclic loads. The widespread use of PPD processing in combination with work to reduce dynamic loads through balancing, the introduction of elastic links and dampers into the design of machine drives, and the use in some cases of electric motors with increased slip significantly increases the fatigue strength of drive parts of metal-cutting machines. However, it should be noted here that the latest GOSTs on labor protection have significantly tightened the braking mode of drives of certain types of machine tools. This leads to an increase in loads in the machine drive during braking, which does not exclude the possibility of its breakdown.

Modernization of the drives of the main movement of metal-cutting machines in order to increase their power and speed in order to realize the capabilities of modern cutting tools on them is carried out while simultaneously increasing the rigidity and vibration resistance of the machine's supporting system. The scope of work during such modernization largely depends on the design of the drive, safety margins and manufacturing accuracy of its parts and terms of reference to modernize the machine.

In some cases, machines are equipped with a turret head, multi-spindle attachments and other devices that allow multi-tool and multi-position processing of parts, which sharply reduces machine and piece processing time.

Modernization of metal-cutting machines in order to reduce auxiliary time is carried out by equipping the machines with various loading and clamping devices, active dimensional control devices, reading devices, automating the working cycle of the machine, etc. The greatest effect from modernization can be obtained if it is carried out systematically on the basis of comprehensive automation and mechanization, eliminating manual monotonous operations from the production process.

Ultimately, the feasibility of modernization is determined by its economic efficiency. This does not apply to the modernization of metal-cutting machines associated with improving working conditions and safety precautions, which, of course, must be carried out.

E.O. Kalinchenko, economist-accountant

Repair or modernization?

Criteria for classifying OS restoration work as repair or upgrade

There is no doubt about the repair nature of the work when we're talking about It’s just about replacing a broken part with the same new one. But if instead of exactly the same one you install a part with better characteristics, questions already arise. What can we say about planned repairs, the task of which is not to eliminate, but to prevent malfunctions. But for many industrial and transport enterprises, a breakdown is an emergency. And during repairs, as a rule, they do not replace already broken parts, but only heavily worn parts. Well, the line between major repairs and modernization is often elusive.

Therefore, the question of the difference between repair and modernization (speaking of modernization, we will also mean reconstruction, completion, additional equipment, technical re-equipment) arises quite often. And he is very principled.

What is the difference between repair and modernization

Naturally, it is more profitable for you to classify work on restoring the OS as repair. After all, the costs for it can be written off at a time O clause 27 PBU 6/01 “Accounting for fixed assets”, approved. By Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n; clause 1 art. 260 Tax Code of the Russian Federation. Whereas when modernizing, they will have to be written off over a certain period through depreciation, having previously increased the initial cost of O by the amount of these expenses WITH clause 27 PBU 6/01; clause 2 art. 257 Tax Code of the Russian Federation. And for the same reason, tax officials, on the contrary, strive to discern signs of modernization in repair work.

Unfortunately, minimizing the risk of disputes is not so easy. The same work can be performed as part of both repair and modernization. What does the qualification of such work depend on? From the purpose of their implementation. And from the resulting consequences for the OS.

Modernization- this is always an improvement, improvement of the original (creation of new) technical and economic characteristics of the OS. And if we focus on the definition of modernization (reconstruction, completion, additional equipment, technical re-equipment), which is given by the Tax Code of the Russian Federation, then the characteristic consequences of modernization, in addition to actually improving the characteristics of the operating system, can be outlined, for example R clause 2 art. 257 Tax Code of the Russian Federation:

• <или>change in the technological or service purpose of the OS;
• <или>increasing the load characteristics of the OS;
• <или>increased OS performance;
• <или>changing the nomenclature, improving the quality of products produced using this OS.

Target repair work- restoration and maintenance of the OS, its performance, and the original technical and economic characteristics of the OS. However, their implementation may also have side effects in the form of improved OS performance. We will talk separately about how to qualify work in this case. Also worthy of special attention is the issue of confirming the repair purpose, when moral wear and tear is added to the physical wear and tear of the part.

But first, we note that the cost of the work is not a criterion for classifying it as repair work or carried out as part of modernization. The Ministry of Finance has pointed this out more than once in its explanations. n Letters of the Ministry of Finance of Russia dated 04/22/2010 No. 03-03-06/1/289, dated 03/24/2010 No. 03-03-06/4/29. Therefore, you have the right to take into account costs as repair expenses even in an amount comparable to the original cost of the OS being repaired. And moreover - exceeding the latter Yu Letter of the Ministry of Finance of Russia dated October 28, 2008 No. 03-03-06/1/609.

We confirm the repair purpose of the work

Parts (structures, parts, mechanisms) of the operating system often turn out to be not only physically worn out, but also morally obsolete. Replacing them solely because of obsolescence will not be considered a repair. Therefore, so that the inspectors do not have doubts about the nature of the repair work, before carrying out the repair you need to draw up a defective statement. This document will confirm that your costs are aimed specifically at restoring (maintaining) the functionality of the OS.

To draw up a defective statement, you need to create a commission. It should include:

• accounting staff;
• operating department employees;
• a specialist from a repair shop or a representative of a contractor who will repair the OS.

There is no unified form for the defective statement. You can develop it yourself. What should be included in it?

First, information about the OS being repaired itself. Its inventory number, technical documentation data.

Secondly, the reasons for the repair. It is necessary to indicate what the OS malfunction is or what problems are possible if the worn part is not replaced in time. An employee of the department that operates the OS that requires repair must provide such information. Make sure that the defective statement (as well as in all other documents related to repairs) does not mention obsolescence of the part being replaced as a concomitant reason for the repair.

Thirdly, a list of restoration work. That is, what parts need to be purchased, what work needs to be done. To obtain this information, we just need a repair specialist as part of the commission.

We just wanted to fix it, but it turned out to be better

If, when repairing an OS, you replace a broken (or working, but physically worn out) part not with the same one, but with an improved one (this is especially often the case when repairing fully depreciated OSes), then there is a risk that the tax authorities will consider your repair costs as modernization costs. However, the very fact of such a replacement, which did not entail the consequences characteristic of modernization, does not at all indicate its implementation. The court has come to this conclusion more than once. s Resolution of the Federal Antimonopoly Service of the Moscow Region dated 04/05/2011 No. KA-A40/1652-11; FAS ZSO dated November 17, 2010 No. A27-3324/2010; FAS VVO dated August 12, 2010 No. A43-1785/2006; FAS CO dated 02/09/2010 No. A14-14803/2008/500/24; FAS VSO dated November 5, 2008 No. A19-19415/06-20-F02-5295/08; FAS SKO dated 02/18/2008 No. Ф08-402/2008-127А.

A similar point of view (in relation to computers) has been repeatedly expressed by financiers. They noted that in a computer, replacing any part can lead to a change in its performance characteristics. But if the replacement is caused by the need to maintain the computer in working condition and as a result of the work carried out, its functional purpose does not change, we can talk about carrying out repairs A Letters of the Ministry of Finance of Russia dated November 14, 2008 No. 03-11-04/2/169, dated May 27, 2005 No. 03-03-01-04/4/67, dated April 1, 2005 No. 03-03-01-04/2/ 54.

True, it is impossible not to mention that financiers also gave directly opposite explanations. Thus, the cost of replacing broken aircraft parts with new, improved ones technical characteristics, the Ministry of Finance attributed to the costs of technical re-equipment of fixed assets A Letter of the Ministry of Finance of Russia dated April 18, 2006 No. 03-03-04/1/358.

Considering the ambiguity of the explanations, we decided to clarify with the Ministry of Finance whether replacing a worn-out part with a more modern one can be considered a repair, since it is exactly the same part:

• <или>impossible to buy (discontinued);
• <или>it is not economically feasible to install (it wears out quickly, and is not significantly cheaper than modern ones),

provided that as a result of the replacement (although this was not the goal), the operating characteristics of the OS are improved. And this is the answer we received.

From authoritative sources

Chief specialist-expert of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

“ In order to accurately determine whether replacing broken parts with more modern ones is a repair or modernization, you need to obtain the opinion of a specialist involved in servicing such equipment.
In my opinion, this situation is fully consistent with the provisions of paragraph 2 of Art. 257 of the Tax Code of the Russian Federation on technical re-equipment. After all, it includes, in particular, “a set of measures to improve the technical and economic indicators of fixed assets or their individual parts based on... replacements obsolete and physically worn out equipment new...».
I believe that due to the replacement of old worn-out parts with more modern ones, the productivity of the equipment will increase, and therefore, the replacement will be considered as technical re-equipment and will entail a change in the initial cost of the asset.”

If you think that you have carried out repairs and are ready to defend your position, stock up, as Ministry of Finance experts advise, with a technical specialist’s conclusion that replacing parts is just a repair. A document (for example, memo) with justification why you do not use the same part for repair. Even if these papers do not convince the tax inspector, they will at least become an additional argument in your favor in court.

Each situation is individual, and, unfortunately, it is impossible to give universal advice on how to distinguish repairs from modernization. One thing is clear: even if you have doubts about the nature of the repair work, you should not hope that the tax authorities will not have any doubts. And if you are not ready to prove that you carried out the repair, consider the costs as modernization costs.

EQUIPMENT MODERNIZATION – improvement, updating of equipment, machines, technological processes in order to increase labor productivity and improve their economic indicators.

Concise Dictionary of Economists. - M.: Infra-M. N. L. Zaitsev. 2007.

See what “EQUIPMENT MODERNIZATION” is in other dictionaries:

equipment modernization- - [A.S. Goldberg. English-Russian energy dictionary. 2006] Topics: energy in general EN retrofit installation ...

EQUIPMENT UPGRADES Great Accounting Dictionary

EQUIPMENT UPGRADES- partial improvement of the design of equipment in order to increase productivity, facilitate working conditions and improve the quality of products manufactured on it. Modernization of existing equipment at enterprises can be carried out... ... Large economic dictionary

MODERNIZATION- change, improvement that meets modern requirements, tastes, for example, modernization of equipment ... Big Encyclopedic Dictionary

Modernization- (Modernization) Modernization is the process of changing something in accordance with the requirements of modern times, the transition to more perfect conditions, by introducing various new updates The theory of modernization, types of modernization, organic... ... Investor Encyclopedia

modernization- [de], and; and. Changing something in accordance with modern requirements and tastes. M. machine. M. production. M. ideology, history. * * * modernization change, improvement that meets modern requirements, tastes, for example... ... encyclopedic Dictionary

MODERNIZATION OF THE SHIP- (Modernization) major overhaul of the ship with the replacement, addition and improvement of elements of its weapons and equipment with modern models. Samoilov K.I. Marine dictionary. M.L.: State Naval Publishing House of the NKVMF Union ... Marine Dictionary

Modernization of T-72- Modernization of T 72... Encyclopedia of technology

modernization of rental equipment- - [A.S. Goldberg. English-Russian energy dictionary. 2006] Topics: energy in general EN lease improvementLIlease homers ... Technical Translator's Guide

modernization of plant equipment- — EN retrofitting of old plants Making changes to old industrial plants installing new equipment s and facilities for the disposal of gas emissions in the atmosphere, of waste water … Technical Translator's Guide

Books

• Modernization of hardware of personal computers, servers, peripheral devices and equipment Textbook Professional module, Esina A., Gavrilova Z.. The textbook was created in accordance with the Federal State educational standard average vocational education by profession "Hardware and software",... Buy for 1329 RUR
• Modernization of software for personal computers, servers, peripheral devices and equipment Textbook, G. Bogomazova. The textbook was created in accordance with the Federal State Educational Standard for Secondary Vocational Education in the profession “Hardware and Software Engineer”,…

Word « modernization » comes from the French moderne - newest . Modernization of equipment means updating it, bringing it into line with new modern technical requirements, as well as making changes and improvements to the machine design that increase its technical level and operational parameters - productivity, durability and accuracy, operational safety, ease of maintenance. Modernization of means of labor is the improvement of existing means of labor and bringing them into a state that meets the modern technical and economic level of production, through design changes, replacement and strengthening of components and parts, installation of devices and devices for mechanization and automation of production operations.

Modernization of means of labor is a constant form of renewal of fixed assets, mainly instruments of labor, especially machines and equipment. It provides for the introduction of partial changes to their design, leading to an increase in the technical level and improved economic performance. Modernization of means of labor allows us to partially eliminate the obsolescence of fixed assets.

Particularly effective is the comprehensive modernization of labor tools, carried out simultaneously with the introduction of more advanced technological processes, comprehensive mechanization and automation of production, and deepening specialization. As a result of modernization of labor tools, equipment is included in production and automated lines and equipped with special technological devices and equipment. Modernization of equipment increases its productivity, accuracy and wear resistance, and improves working conditions. Costs for modernization of labor equipment are usually reimbursed in short time(within two years).

Equipment modernization can be carried out in the following areas:

• 1. Improving the designs of existing machines, increasing their operational characteristics and technical capabilities;
• 2. Mechanization and automation to increase equipment productivity;
• 3. Transfer of equipment to program control;

Modernization of the main production assets is effective if, as a result of its implementation, the annual production volume increases, the cost of production decreases, and labor productivity and production profitability increase.

Goals of modernization at the enterprise:

• 1. Issue new products or products with improved characteristics;
• 2. Increasing the efficiency of the technological equipment fleet;
• 3. Reduce labor intensity production processes and, as a result, optimization of the number of operating personnel;
• 4. Reducing the duration of the operating cycle for manufacturing products;
• 5. Reduction of losses (production and non-production);
• 6. Reducing the cost of the product (through the use of advanced technologies, materials, saving labor energy resources).

A distinction is made between small modernization and modernization of a complex of means of labor. Minor modernization is carried out according to certain species equipment, the sources of its financing, as a rule, are funds from the depreciation fund. Modernization of a set of means of labor is associated with a group of equipment; its source is funds intended for capital investments, such as the fund for the development of production, science and technology, long-term loans, etc. Based on the degree of renovation, partial and comprehensive modernization are distinguished. Based on the methods and objectives of implementation, a distinction is made between standard and targeted modernization. Typical modernization is massive changes of the same type in serial designs; target - improvements related to the needs of a specific production.

Conditional savings or additional profit from modernization can be determined by the formula:

DC=DP=(C1-C2)*V2,Where

DC- reduction of production costs;

DP- additional profit;

C1, C2- cost of manufacturing a unit of production before and after modernization;

V2- volume of production after.

Modernization is also carried out to eliminate equipment obsolescence. In this case, there is no need to replace obsolete equipment, which extends its service life. However, in some cases it makes sense to replace obsolete equipment with new equipment capable of performing all the operations assigned to it. This replacement can also be classified as one of the types of modernization and the effect from it, in some cases, turns out to be much greater than from replacing individual components of the mechanism. In Russia, tens of thousands of pieces of equipment are modernized every year, as a result of which obsolete (not meeting modern production requirements) equipment receives new properties necessary for its effective use. It should be noted that any modernization must be economically justified. Therefore, in the process of its design, appropriate economic calculations, which determine the feasibility of the planned modernization work not only for the enterprise where the improved equipment will be used, but also for consumers of products processed on it. The main objectives of modernizing existing equipment are: increasing the level of mechanization and automation, increasing productivity, expanding technological capabilities, ensuring safety requirements, etc. Recently, increasing the accuracy and other quality indicators of the equipment being modernized has been of paramount importance. Experience shows that modernization in the field of reloading equipment to increase their productivity is in most cases economically justified, since the acquisition of new equipment of a higher class is always associated with significant material costs. When drawing up modernization plans, we take into account rationalization proposals. Moreover, the greatest effect, as a rule, is brought by those proposals that are developed by teams consisting of craftsmen and engineers. All types of equipment repairs are carried out mainly by repair service employees according to annual and monthly plans. However, the direct participation of adjusters and working operators in these works, as the experience of many enterprises shows, has a significant effect. This is explained not only by the fact that the operator can personally monitor the quality of repairs of the equipment on which he works, but also by the fact that he gets a practical opportunity to delve deeper into the kinematics of the equipment used, to better learn the reasons and factors causing various deviations in its operation . It is economically justified to modernize equipment with a cost recovery of 2-3 years, an increase in machine productivity by no less than 20-30% and a planned service life of this equipment at least 5 years. Equipment modernization is usually carried out during the process of repair work and always during major overhauls.

The result of numerous examples of implemented technical re-equipment programs is new, but inefficiently operating equipment that does not significantly increase profits.

Thus, what is needed is not just modernization, but effective modernization, which increases the profitability of enterprises, increases the level of innovativeness of products and their consumer properties.

The feasibility of modernizing equipment in order to use it more efficiently was emphasized above. Considering the importance of this issue and the wide opportunity for all workers-innovators and innovators to participate in solving it, we will dwell on it in more detail.

Word "modernization" comes from the French moderne - newest. Modernization of equipment means updating it, bringing it into compliance with new modern technical requirements.

In the USSR, tens of thousands of machine tools and other machines are modernized annually, as a result of which obsolete (not meeting modern production requirements) equipment receives new properties necessary for its effective use. It should be noted that any modernization must be economically justified. Therefore, in the process of its design, appropriate economic calculations are made that determine the feasibility of the planned modernization work not only for the enterprise where the improved equipment will be used, but also for consumers of products processed on it.

The main objectives of modernizing existing machines are: increasing the level of mechanization and automation, increasing productivity, expanding technological capabilities, ensuring safety requirements, etc. Recently, increasing the accuracy and other quality indicators of the equipment being modernized has been of paramount importance. Experience shows that modernizing precision machines to improve their accuracy is in most cases economically justified, since the acquisition of new equipment of a higher accuracy class is always associated with significant material costs. When drawing up modernization plans, rationalization proposals are taken into account. Moreover, the greatest effect, as a rule, is brought by those proposals that are developed by creative teams consisting of machine workers, craftsmen and engineers.

Equipment modernization usually involves solving a specific issue in technological process. Let's give a typical example. When processing parts fuel equipment The finishing operation performed on a honing-finishing machine received a significant number of workpieces with a relatively large curvature of the axial profile of the hole being processed. To correct these defects, short reciprocating strokes of the tool are necessary. The existing honing machines 3820 and finishing machines 3820D did not provide processing in the specified modes.

Rice. 23. Honing machine modernization scheme

To resolve this issue, these machines were modernized (Fig. 23). The machine was additionally equipped with a pair of thrust cams 3, which, by means of an electromagnet 10 mounted on the bar 1, are extended when necessary to ensure short strokes of the tool 11. After the end of the short stroke cycle, the cams 3 return to their original position, and the machine will again operate at long strokes. In this case, the axial stroke of the tool is regulated by the main stops 2, which are accessed by cams 4 connected to the hydraulic reciprocating stroke control panel.

A special three-way spool 8 serves to provide a constant number of short and long reciprocating strokes of the tool and is activated by an electromagnet 9 depending on the actions of the electromagnet 10. Chokes 7 and 6 regulate the number of long and short strokes per minute, respectively. As a result of the modernization of the machine, it was possible, while maintaining the range and speed of long strokes (50-80 mm, 150 strokes/min), to provide the necessary modes of short strokes (15-20 mm, 150 strokes/min). In addition, during the modernization of these machines, the spindle unit was also improved. The described modernization increased the accuracy of processing on machine tools.

The above example demonstrates the very wide possibilities for modernizing existing equipment to improve the quality of its work.

As a result of the active participation of operators in the search for ways to improve the accuracy of the machines they use, ways are often identified that remain outside the field of view of designers and other specialists. At the same time, workers’ proposals, as a rule, are simple and do not require large expenses. For example, laureate of the USSR State Prize, turner G. S. Nezhevenko drew attention to the significant influence of the accuracy of fixing the tool holder on the quality of products when working on lathes. The innovative worker suggested using two cylindrical ones, 1 and 2, instead of one conical clamp (Fig. 24). The introduction of this relatively simple improvement ensured the accuracy of the toolholder fixation when turning it within 0.01 mm and created the ability to perform a number of precision work on a universal lathe.

Rice. 24. (at the suggestion of the innovative turner G. S. Nezhevenko)

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