Calculation of the economic effect after equipment modernization. Calculation of economic efficiency of modernization of technical devices. Economic calculation at the operation stage

1. Technical and economic characteristics of the workshop

Rolling production is the final stage in the metallurgical cycle, since it produces finished products of the plant, therefore there are requirements for the timely fulfillment of orders and the completion of shipped products.

Rolling production includes the production of semi-products in crimping and billet shops and various types rolled products at section rolling, sheet rolling, wheel rolling, ball rolling, pipe rolling and other mills. Higher grade rolled products are produced at cold rolling mills.

The range of rolled pipes is very diverse. This requires an appropriate fleet of replaceable equipment (rolls, fittings, and tools), its rational use, and stops for the transfer of rolls in connection with the transition to the production of a new type of rolled product. Structure production process and the productivity of the mills changes significantly during rolling different types rental

The process in rolling shops is of a physical and mechanical nature; as a rule, it can be directly observed, which allows the use of technical standardization methods to study it. The rolling process is characterized high speeds, short duration of work cycles and their frequent repetition. In this regard, the slightest loss of time in each cycle causes a significant decrease in the productivity of the mills. Thus, exceeding the duration of each blooming rolling cycle by 3-4 seconds is equivalent to the loss of 100-400 thousand tons of blooms per year.

The receipt of rolled products is preceded by metal processing in various units and production installations (heating in wells, methodical, chamber and other furnaces, rolling in mills of various designs, cutting on scissors and saws, straightening on roller straightening machines and presses) and cleaning with roller tables, cranes, carts and etc.

The productivity of units and sections is not the same and changes differently when changing the assortment of rolled products. This requires clear coordination and synchronization of the work of all sections and units of the workshop.

The main unit in a rolling shop is the rolling mill. The purpose of the remaining sections is to ensure uninterrupted operation of the mill and make fuller use of its capacity.

Rolling production is also characterized by continuous processing, large production scales, and the presence large quantity complex equipment, high capital intensity and energy intensity, as well as a large share of the specified in the cost of production.

All of the listed features of rolling production require the solution of a large complex of issues regarding its organization and planning to ensure the fullest use of equipment, saving material and labor costs in the production of rolled products.

2. Economic justification for modernization

The basis for choosing the initial data required for the calculation economic efficiency, is the technical and economic characteristics of existing and new equipment.

Economic efficiency is determined on the basis of the following indicators that are quantifiable and monetary:

a) annual production;

b) cost of production;

c) costs necessary to implement the technical measure.

If this value is not calculated in the workshop, you should select the initial data to determine it. The calculation methodology is outlined in the next section;

d) labor productivity (output per worker or release of workers);

e) specific consumption of raw materials, materials, fuel, energy;

f) improving product quality (grade, quantity of defects, etc.)

Calculation of economic efficiency should be based on reliable and easily verifiable data.

The cost of production, being a synthetic indicator, characterizes the level of efficiency of using all elements of the production process. Cost reduction is the main source of additional profit for enterprises. In ferrous metallurgy, at a given technical level and scale of production, the main ways to reduce the cost of metallurgical products are as follows:

improving the use of raw materials, materials, fuel, energy, replacement equipment and tools, that is, reducing specific consumption rates;

improved use production capacity, installed metallurgical units and other equipment;

improving the quality and grade of products;

increase in labor productivity;

increasing the utilization of waste, returns and by-products;

improvement of production organization and management.

The equipment being introduced is developed on the basis of technically and economically advanced analogues and modern achievements of science and technology. It allows:

improve the range of steel grades produced;

increase annual smelting volumes;

improve the technology of smelting, processing and casting steel;

reduce production costs

3. Calculation of average monthly wages per worker

Table 1 - Staff, categories, tariff rates

Profession Number of workers in the team, people Rank Pay group Hourly tariff rate one worker rub. kop. Operating hours According to ETKS For payment Cont. slave. shifts, hours. Work schedule Roller 27845.638.0 Continuous. Sorter-delivery 16741.498.0 Continuous. Slinger 25637.378.0 Continuous. Team total 5

Salary.

The basic salary for each worker is calculated individually by multiplying the hourly wage rate by the time worked in hours per month.

When the team is not working with a full staff, an additional payment in the amount of 100% of the tariff rate of the absent worker is made for performing the duties of absent workers, but not more than 35% of the tariff rate per person.

Additional payment is subject to completion of the full scope of work.

The additional payment for understaffing is accrued to the team as a whole and is determined as the difference between the planned and actual tariff fund of the team for the month.

The planned tariff fund of a brigade is determined by multiplying the average hourly brigade tariff rate by the number of hours the brigade works according to the schedule.

One worker in the team receives an additional payment of 10% of the tariff rate for working on a loader to clean the gas precipitation chamber.

Bonuses.

Bonuses for brigade workers are made according to the following indicators:

For the production of suitable liquid steel per month (on average, 4 shift teams) up to 600 tons per shift - 10% bonus, for every 2 tons over 600 tons - an additional 1% bonus.

The maximum bonus for this indicator is 50% (680 tons per shift). A bonus for this indicator is awarded subject to the fulfillment of the steel production plan for the workshop for the month.

For completing shift assignments of a senior foreman - 30% bonus.

For the state of production culture in the assigned territory

· satisfactory - 10%

· unsatisfactory - 0%

The maximum bonus amount is 90% of the brigade tariff.

Determine the average hourly settlement rate t Wed.hour ,rub.;

where t Wed.hour - average hourly settlement rate, rub.;

t i - hourly wage rate for worker i - that category, rub.;

n i - number of workers for i - that category;

We determine wages according to tariff Z t , rub.;

where Z t - salary according to the tariff, rub.;

IN G - number of working hours per year, hour;

We determine the additional payment for work at night n , rub.;

where Z n - additional payment for work at night, rub.;

IN n - number of night hours, hour;

IN n =634 hour

where Zper is an additional payment for rescheduling, rub.;

Vperer - number of hours worked, hour;

We determine the additional payment for holidays Zpr, rub.;

where Zpr - additional payment for holidays, rub.;

Vpr - number of holiday hours, hour;

We determine the premium P, rub.;

Where α - the maximum bonus amount is 90% of the brigade tariff;

P - bonus, rub.;

We determine the basic salary with the Ural coefficient Z basic , rub.;

where Z basic - basic salary with the Ural coefficient;

We determine the additional salary extra , rub.;

Z extra =0.15*Z basic , (8)

where Z extra - additional salary, rub.;

Z extra =0.15*193937.702=29090.7 rub.

Determining the annual payroll year , rub.;

where is payroll year - annual payroll, rub.;

We determine the average monthly salary Wed.month , rub.;

where Z Wed.month - average monthly salary, rub.;

4. Calculation of implementation costs

To determine the costs of implementation, it is necessary to calculate all the costs associated with the implementation of a technical measure, namely: the costs of manufacturing (or modernization), delivery and installation of equipment.

The costs of introducing technological and lifting and transport equipment are calculated using the formula:

where C O - wholesale price (according to the price list), rub.;

TO T - coefficient taking into account transport and procurement costs (accepted 0.03-0.8);

TO With - coefficient taking into account the costs of installation and development (accepted 0.06-0.15);

TO f - coefficient taking into account the costs of constructing the foundation (accepted 0.03-0.15);

When introducing complex equipment, cost estimates for the construction of foundations, installation and development are calculated.

The volume of utilized capital investments according to the plant amounted to 18,724.38:

For the purchase of a set of equipment for a continuous 4-stand group 320x600 with drive elements, 16,718.2 thousand rubles;

for construction and installation work:

with the involvement of contractors, 1241.4 thousand rubles;

household method, 1817 thousand rubles;

on design work, 688.4 thousand rubles;

other costs, 61.4 thousand rubles;

design of electric drives and control systems, 2,700 thousand rubles;

supply of electric drives for cages (3 pcs.), 14,720 thousand rubles;

supply of loop sensors (5 pcs.). Supply of low voltage components, 1000 thousand rubles;

supply of SRS and ACS (cabinet with controller, remote control, automated workstation), RUB 1,450 thousand;

supply of associated electrical equipment for stands No. 1-3 and spare parts;

electrical installation work on the drive of cages No. 1-3, 800 thousand rubles;

commissioning work for the installation of stands No. 1-3, 100 thousand rubles;

overlay for stand drives, SURS and SAR, 3000 thousand rubles;

electrical installation work on external power supply to substation No. 3, 900 thousand rubles;

fire alarm and fire extinguishing, 150 thousand rubles;

performance of work on inspection of equipment of cages No. 1-3, 150 thousand rubles;

Total: 47396.4 thousand rubles.

5. Determination of annual savings

a) by comparing the calculation of the cost per unit of production before and after the introduction of new equipment or modernization of existing equipment;

b) as a result of comparison of individual cost calculation items that changed due to the implementation of a technical measure.

In this case, it is necessary to take into account both the increase and decrease in costs in the future compared to the current situation.

a) savings on reducing scrap metal losses while increasing the length (and weight) of the workpiece (savings on processing costs during re-processing):

where 127200 is the annual production volume of the mill, t/year;

22 - variable expenses for redistribution of the open-hearth shop, rub./t;

18 - variable costs for processing of a large-section workshop, rub./t;

89 - variable costs for the conversion of mill 320 of the section rolling shop, rub./t:

166 - open-hearth consumption coefficient, t/t;

19 - consumption coefficient in the large-section workshop, t/t.

Additional revenue from the sale of rolled products that are not wasted during reprocessing:

where 12826 is the price of rolled products from the mill 320, rub./t;

1.1045 - consumption coefficient of mill 320 of the section rolling shop, rub./t.

Additional revenue from the transfer of part of the orders from mill 850 to mill 320 (in terms of manganese grades of steel, excluding turned rolled products of the domestic market and export metal with a high manganese content):

where 13554 price of reinforcing bars from the mill is 320, rub./t;

Variable part of the cost of reinforcing bars from the mill 320, rub./t;

The price of manganese rolled products from the mill is 850, rub./t;

Variable part of the cost of manganese rolled products from the mill 850, rub./t;

6815 - volume of transferred orders from the mill 850, t/year;

Total annual savings are

6. Calculation of operating costs

Operating expenses are calculated only for equipment that is classified as fixed assets. They are defined as follows:

a) depreciation charges for newly introduced fixed assets. The amount of annual depreciation, expressed as a percentage of the original cost of fixed assets, is called the depreciation rate. The amount of annual depreciation charges is determined by the formula:

where A is the amount of annual contributions, rub.;

TO O - implementation costs new technology or for modernization

operating equipment

N O - depreciation rate - (10%);

b) property tax

c) expenses for current repairs and maintenance of fixed assets, additional expenses for electricity, lubricants, etc. - from 2.5% to 10% of the cost of the equipment, i.e.

The amount of all operating costs is determined as follows:

where Rexpl - operating costs, rub.;

N - property tax, rub.;

Rtek. - expenses for current repairs and maintenance of fixed assets, rub.;

A - depreciation charges, rub.;

7. Calculation of economic efficiency

Economic efficiency is determined by comparing annual savings and equipment maintenance costs. Economic efficiency is determined as follows:

payback modernization economic cost

where Eef is economic efficiency, rub.;

Expl - the sum of all operating costs, rub.;

8. Calculation of payback period

If implementation costs are not associated with an increase in the cost of fixed assets, the payback period is not calculated. In this case, implementation costs are usually low; the effect obtained from the implementation of these measures significantly exceeds the cost of implementation, so there is no need to calculate the payback period.

The payback period is determined if implementation costs increase the cost of fixed production assets.

The payback period is determined by the formula:

where Current is the payback period, the number of years or months;

Co - implementation costs;

Eg - annual savings minus operating costs.

For ferrous metallurgy, it is accepted that the standard payback period should not exceed 7 years, i.e. implementation costs must be recovered from savings over 7 years.

9. Calculation of the economic efficiency coefficient

The efficiency coefficient is determined as the reciprocal of the payback period:

where E is the economic efficiency coefficient

E ef - economic efficiency

TO O - implementation costs, rub.;

The efficiency ratio should not be lower than the standard established for ferrous metallurgy enterprises, namely: for every ruble of investment it is necessary to obtain at least 15 kopecks in savings.

Payback period and efficiency ratio are also important indicators used to evaluate different options activities with varying amounts of costs for their implementation. Calculation of economic efficiency should ensure the selection of the most rational solution of all possible.

conclusions

The higher the efficiency ratio and the lower the payback period, the more effective the implemented measure.

Bibliography

1.Belgolsky B.P., Ben T.G., Zaitsev E.P. and others. “Economics, organization and planning of production at ferrous metallurgy enterprises” - M.: Metallurgy, 1982 - 416 p.

2.Bannyy N.T., Bannyy D.N. Technical and economic calculations in ferrous metallurgy - M.: Metallurgy, 1979 - 390 p.

.Guidelines for completing coursework.

If you are thinking about whether or not your company needs to modernize its equipment, our recommendations will help you evaluate the benefits. You will be able to calculate the economic impact of the modernization project and compare it with capital costs.

To assess whether it is profitable for a company to invest in equipment modernization, it is necessary to:

• assess the expected economic effect of modernization - the benefits of the company;
• calculate planned capital costs - investments;
• set a target payback period for investments based on data on past similar projects and the wear and tear period of specific equipment;
• compare costs and benefits for the target period. If costs are less than benefits, modernization is appropriate;
• calculate the expected payback period and compare it with the target.

How to predict the economic effect of equipment modernization

Determine the expected economic effect from equipment modernization depending on its goals. Request information from the technical service about which specific equipment operating parameters will be improved. If a company is going to use modernization to increase the productivity of equipment in order to produce more products, then the economic effect is additional marginal income. If modernization will reduce technological losses and waste and thus reduce the consumption of raw materials, then the economic effect of modernization is the saving of material costs.

If the finished product is obtained from one type of raw material, calculate the savings using the formula:

Formula 1. Calculation of monthly savings by reducing technological losses and waste when using one type of raw material

If several types of raw materials are used to produce products on the equipment in question, calculate the savings due to reduced losses in terms of

Formula 2. Calculation of monthly savings by reducing technological losses and waste when using several types of raw materials

Let’s say that thanks to the modernization of equipment, the enterprise will be able to improve the quality of products, that is . Then the economic effect is the cost of the volume of output that will become suitable due to modernization. If the technical service reported the predicted percentage of reduction in defects, calculate the economic effect using formula 3. If you know the volume of defective products that the equipment produces per hour before and after modernization, then the effect can be assessed by analogy with calculating savings from technological losses using formula 1. Only in In the calculation, you need to use the share of defects in the volume of manufactured products before and after modernization and the sales price of products instead of the percentage of technological losses and the purchase price of raw materials.

Formula 3. Calculation of monthly benefits by reducing defects

Suppose a company wants to upgrade equipment to increase its service life. Then the effect is the marginal income from the production of products on this equipment for an additional period of operation. If a company has to take out a loan to buy, for example, a new machine, take into account when evaluating economic effect the cost of financing for the time for which it will be possible to postpone its purchase.

By upgrading equipment, a company can reduce the consumption of materials, components, energy resources, and repair less frequently. The economic effect is the resulting savings.

If, thanks to equipment modernization, a company intends to achieve several goals, calculate the overall economic effect - sum up the expected benefits for each of them.

How to calculate planned costs for equipment modernization

Determine the list of direct costs for equipment modernization. It may vary depending on the types of fixed assets and the content of modernization. For example, modernization costs may include the following items:

• units and components purchased to replace existing ones;
• consumables for modernization;
• wages of company employees involved in modernization;
• social contributions from employees' wages in terms of accruals for modernization work;
• registration of purchase and delivery of units, components and Supplies for modernization;
• works and services of third-party organizations for equipment modernization;
• energy resources used when carrying out modernization work (electricity, water, gas, etc.);
• raw materials and materials used for debugging and setting up the operation of equipment;
• training company employees to work on equipment after modernization.

Cost estimates are prepared jointly by several departments:

• The technical service calculates the need for resources in physical terms. Labor costs are determined in man-hours, consumption of materials and components - in meters, pieces, kilograms, etc., energy consumption - in kWh (electricity), Gcal (heat), cubic meters. m (natural gas and water), etc.;
• The supply service is looking for suppliers with optimal prices and the required quality of resources;
• The financial service checks the prices included in the estimate for compliance market offers and forms a budget for modernization costs.

When is it profitable to upgrade equipment?

To determine whether an investment project to modernize equipment is profitable for a company, expertly set a target payback period - a period no later than which the benefits from the project should cover capital costs. To do this, ask for clarification from the technical service about how complex the equipment is and how significant the upcoming changes are, analyze data on similar projects for modernizing production assets that the company has already carried out. Please take into account the deadline as a limitation. beneficial use equipment: for example, if complete wear and tear occurs in six months, and the payback period for modernization is eight, it is impractical. Compare capital costs with the expected effect for the target payback period - this is how you calculate financial results within the specified period.

Formula 4. Calculation of the financial result from equipment modernization within a specified period

If the calculation results in a positive value, that is, the effect of modernization for the period under review is higher than the costs, then the project is beneficial to the company. If the effect and cost are equal, the decision about whether it is advisable to upgrade the equipment depends on financial situation companies: if there are available funds, it is more profitable to purchase a new fixed asset with improved parameters; if you have to take out a loan, it is better to modernize the existing one.

Prepare a calculation table in which you include the planned costs of modernization and monthly , which the company expects. Planning horizon – until the end of the target payback period. In the final row of the table, calculate the cumulative financial result from modernization. The month in which the financial result is positive is the moment of the predicted payback of modernization costs; it may occur before the target payback period ends.

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1 CALCULATION OF THE ECONOMIC EFFICIENCY OF MODERNIZATION OF TECHNICAL DEVICES INTRODUCTORY PART The economics of the diploma project related to the modernization of “technical devices” contains four sections: 1. Technical and economic analysis of the results of modernization; 2. Cost of capital costs: 3. Calculation of operating cost savings; 4. OlRED-nie economic efficiency of modernization. In the first section it is necessary to indicate: what is the purpose of modernization: what technical solution accept for its implementation; what is its novelty and difference from the existing design, diagram, etc. It should be noted what material resources and food costs are required to carry out modernization, what measures lead to their reduction in cost, and what has been done in this direction. It is necessary to pay attention to: what impact does modernization have on the consumption of material resources during operation, on duty and repair maintenance, on management and operational reliability. When analyzing resource consumption under operating conditions, you should clearly understand which resource consumption has decreased: which ones have remained unchanged; which - increased; what new, additional resources will be required. Only the overall result allows us to answer whether there are savings or not. The second section provides a procedure for calculating the cost of capital expenditures required for modernization. The calculation is carried out using the tabular method (see table). In this case, the following circumstance is taken into account. If modernization is carried out by operating personnel, then its cost corresponds to the “Total costs” for modernization (see below). If the upgrade is carried out third party, then its cost corresponds to the price, including VAT. Thus, capital costs for modernization have two forms of calculation. The third section solves the problem of determining operating cost savings after modernization. For this purpose, the results of the “Gehnlcho-economic analysis” (section 1) are used. specific types of savings, equipment operating time, resource consumption, prices of used resources. 1The goal is to determine the size of annual savings (Ef). In the fourth and final section, the economic efficiency of modernizing a “device” or “circuit” is determined. Economic efficiency is expressed by comparing capital costs with the savings they bring. Economic efficiency is reflected by two main indicators: “Efficiency coefficient” K? = E^/K and “Payback period T = K/Ef. In these formulas, Ef is the annual economic effect (savings in operating costs); K" - capital costs for modernization. It is recommended to take 3 goals (J H = 3 years) as the standard payback period.

2 The procedure for calculating capital costs and operating costs and graduation projects related to the modernization of technical devices (tabular version). Main, ultimate goal all calculations is to determine the economic efficiency of the “device” after its modernization. Economically effective ib is expressed by two indicators: efficiency coefficient Ke=Ef/K; and the payback period! and capital costs T=K/Ef. In these formulas, Ef is the annual economic effect g (operating cost savings); K - capital costs for upgrading the device. The standard value of the payback period is taken to be 3 years (Tn=3). Calculations are performed in the following sequence (see below). T Cost of capital costs (K) 1. Cost of design development (Skr) Stages of development Design engineer (category) rate rub/ Table I Amount 1 Technical task 2 Preliminary design 3 Technical project 4 Working draft 5 Total 6 Additional salary (15% of 5 points) 1 7 Rd. social tax (26% of (5+6)) 8 Total 2. Cost of basic materials (KGS) Material Brand, GOST, TU Unit of measurement Price unit tsy, Consumption rate Amount, Table 2 Returnable waste (-) Amount Weight, Price Amount kg Total Note 1. The amount in column (7) is multiplied by a factor of 1.05, taking into account transportation and procurement costs / 2. Amount (total), column 11 = count(7) - count(10).

3 -2-3. Cost of purchased products (Sp) Technical specifications Quantity per product Price per unit, Table > Amount per product, p\ S Total Transportation and procurement costs 5% of the amount Total Note. When upgrading electrical devices, purchased products include: electrical appliances, electrical components, insulators, wires, cables, fuses, dielectric materials, etc. 4. Cost of manufacturing the device (CIU) of technological stages. Average tariff rate. / Table 4 Basic salary 1 Manufacturing of parts 2 Assembly of components 3 Assembly of product 4 Adjustment 5 Total 6 Additional salary 7 Unified social tax 8 total Note. 1. Additional salary is determined in the amount of 15% of the basic salary. 2. The Unified Social Tax (UST) is calculated at 26% of the basic amount! and additional wages. 5. Cost of installation and testing of the device (SMI) So P "P work 1 Dismantling work 1 l * Installation of the device 3 Test 4 Total Average category tariff rate, / Table 5 Basic salary

4 Continuation of Table S 5 Additional salary 6 Unified social tax 7 Total 6. Shop (overhead) costs (Ir) are determined by the formula 100 where V "io - the total amount of the basic salary (tables 1 + 4 + 5) Z - percentage of price costs (Z = 140 -g- 160%). 7. Total costs for the manufacture of a modernized device (S) N. Price of a modernized device excluding VAT (Tsn) where P is the percentage of planned profit. 1 + > RU Price of a modernized device including VAT (CB) where M is the total material costs (tables 2+3) m is the VAT tax rate (18%) 10. total amount capital costs for modernization (Кз) This amount corresponds to the full price of the modernized device, calculated above, i.e. Кз = Цв 11. Calculation of operating cost savings Modernization of the device should provide an economic effect compared to the previous design. This effect is expressed in saving resources during operation. Specific types of savings can be: savings in materials used; fuel economy; energy savings; saving heat energy; saving spare parts; salary savings during maintenance; reduction of equipment downtime; reduction of equipment repair time; increasing the service life of the device; other types of savings.

5 The graduate should perform an in-depth technical analysis and identify production resources where savings are possible. Moreover, the value of ims\t annual savings. The annual economic effect (Ef), achieved as a result of economics and operating costs, is expressed in general terms for a specific resource by the formulas: D. = [(/> p E F =1E,;. i-i where 3i is the annual savings for i th resource,.; Pi - new resource consumption before modernization, units; P: - new resource consumption after modernization, units; F - annual fund of working time,; n - number of resource items; CR - price of a unit of resource,. The annual working time fund takes into account the planned purely actual operating time of the device during the year. To calculate savings in material resources as a result of modernizing equipment, devices, devices, electrical circuits, etc., we recommend using tutorial: Sanin V.F. “Issues of assessing the effectiveness of technology modernization and improving product quality.” Publication of KSTU, -2007. The final stage of the economics of the diploma project is the calculation of the economic efficiency of the design development for the modernization of the device. The calculation includes the determination of two main indicators: the efficiency coefficient (Ke) and the payback period of capital costs (T). The formulas used are: Ke = Eph/Kz; and T = Kz/Eph; The first indicator expresses the amount of resource savings per ib capital expenditure. The second is the payback time of capital costs (years). It is necessary to compare the actual payback period (T) with the standard one (Tn) accepted by the diploma student. It is important to comply with condition T< Тн. Конечные результаты всей работы следует поместить на чертежный лист в ви хе таблицы «Технико-экономических показателей» их перечень включает: 1.Эксплуатационные характеристики устройства до и после модернизации: 2. Капитальные затраты по изготовлению устройства 3. Экономию эксплуатационных расходов (по видам и вцелом); 4. Коэффициент эффективности капитальных вложений; 5. Срок окупаемости капитальных вложений. Ответственный исполнитель доц, к э.н. Санин В Ф

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The project provides for the modernization of the polishing machine f. Nagel, which is included in automatic line for the manufacture of crankshafts 2112-1005020 and is intended for finishing of oil seal journals. During the modernization, the polishing operation was replaced by smoothing processing with a wide self-aligning tool. After modernization, processing is carried out without coolant. Type of production - mass (production program - 250,000 pcs.)

List of newly introduced and canceled parts and assemblies

Costs for dismantling unnecessary components and parts:

where =8 hours is the labor intensity (working time spent) to dismantle the units; =12.98 - average hourly wage rate for workers engaged in dismantling; =2.04 - coefficient taking into account additional payments to the hourly, daily and monthly wage fund; =1.356 coefficient taking into account contributions for social needs

Costs for assembly and installation of newly installed units:

Where=8 hours - labor intensity (working time) for assembling units; =12.98 - average hourly wage rate for workers engaged in dismantling; =2.04 - coefficient taking into account additional payments to the hourly, daily and monthly wage fund; =1.356 coefficient taking into account deductions for social needs.

Equipment modernization costs:

where is the cost of purchasing or manufacturing newly introduced units or parts; - cost of canceled units and parts.

The cost of modernized equipment according to the formula:

where is the initial or residual cost of the equipment being modernized (data from the OMO of AvtoVAZ OJSC);

Equipment modernization costs

Calculation of the economic effect of the project implementation

Economic effect of using a new tool

Tool consumption per part in the basic version:

Where Qi- price of one tool; Ktr Szam= 15rub - cost of replacing 1 roll of polishing tape; Krul=0.0008 - specific consumption of polishing tape for processing one part (data from VAZ);

Tool consumption per part in the design version:

Where Qi- price of one tool; Ktr- coefficient of transport costs; Lie- revenue from the sale of worn-out tools; Ku- coefficient of random tool loss; Nper- number of permissible regrinds; Sper- cost of one regrinding; Tee- tool durability between resharpenings in hours.

Additional profit from using the new tool:

At = (Ri 2 - Ri 1 )Pg= (0.06-0.02)250000 = 10000 rub.

Economic effect of using soot-free processing

The machine has its own closed coolant supply system. RZh8 oil is used as a coolant; it is poured quarterly into a tank with a capacity of 400 liters. In total, 1600 liters of coolant are required per year. The price of one liter is 8.62 rubles. Then the additional profit from not using coolant will be:

Pr.sozh= TsozhExpenditure = 8.621600 = 13792 rub.

Economic effect of reducing defective losses in production

=(1000·0.01-1000·0.006)·250000 = 1002151.6 rub.

where Br is the percentage of product defects (Br. base = 0.01%, Br. pr = 0.006% - VAZ data); Full - cost of the part.

Total expected profit

Pr.cooler=E = Pr.i+Pr.cozh+Pr.reject=10000+13792 +1002151.6 =RUB 1,025,943.6

Income tax:

1025943.6 ·0.32=328,301.95 rub.,

Where TO cash- profit taxation coefficient (assumed equal to 0.32)

Net expected profit:

1025943.6 - 328301.95 = 697,641.65 rubles.

Estimated payback period for capital investments:

0.12 years or approximately 1.5 months

where - capital investments (investments) necessary for the acquisition of newly introduced equipment, expensive equipment, tools, as well as the costs of operating additional space.

=Zmod+Znir= 8574.5+76872.3=85,446.8 rub. (in our version, the machine is being modernized, i.e. the original machine is already available at VAZ, so the following investments are necessary: ​​the cost of upgrading the machine and the cost of design and research.

Economic effect of reducing warranty service costs

(621-250)·157.4= 58,395.4 rub.

Where N bases, N pr - the number of failures due to a given defect during the warranty period per year (data from OARiZCh VAZ);

rear- costs of eliminating the defect (data from OARiZCh VAZ);

General popular effect

Pr.i+Pr.cozh+Pr.marriage+Egar=10000+13792 +1002151.6 +58,395.4 = 1,084,339 rub.

Conclusion: Using calculations, the effectiveness of the application was proven of this project, since all costs for its implementation will pay off in about 1.5 months. The annual additional production profit from the modernization of one machine will be 1,025,943.6 rubles. Due to the improvement in the quality of manufactured products (when manufacturing products using the old technical process, there were 621 defects per year on warranty-serviced VAZ 2110 vehicles, their number was reduced to 250, excluding vehicles not registered with this defect in the VAZ OARiZCh for some reasons, and also cars with this defect after warranty period service). As a result, consumer profit from the modernization of one machine will be 58,395.4 rubles, and the total national economic effect will be 1,084,339 rubles.

Calculation of the economic effect from the production and operation of modernized equipment

Initial data:

I. Production stage

II. Operation stage

Transport and procurement cost ratio 7%

Premium percentage of other additional payments 40%

Regional coefficient 15%

Percentage of additional salary 20%

Contributions for social needs 26.2%

Hourly tariff rate (HTS) 3 categories RUB/hour 17.84

(CHTS) 4 digits rub./hour 18.63

Standard:

Overhead costs 400%

General expenses 120%

Non-production expenses 5%

Profitability standard 25%

Value added tax (VAT) 18%

Standard capital investment efficiency ratio 0.15

Coefficients that take into account the costs of:

Transportation (delivery) of equipment 4%

Installation, installation, commissioning 15%

Number of working days in a year, 365 days.

Duration of the working day, 6 hours.

Number of work shifts per day 2

Percentage of lost working time for repair and maintenance work 5%

Equipment load factor:

By time 0.98

Power 0.98

Network losses 1.1

Cost standard for Maintenance 5% (spare parts)

Electricity tariff, 1.4 rubles/kWh

Number of ongoing repairs per year 4

maintenance per year 8

The complexity of current repairs per 1 re is 1.5 h/re

maintenance per 1 re 0.2 h/re

Piece worker's NPV 21 rub./hour

time worker 20.8 rub./hour repairman 6,000 rub./month

Effective time fund 1 worker 1800

Introduction

The purpose of modernization, i.e. making changes to the design of the electrical part of existing equipment is to increase its technical level and improving its technical and economic characteristics.

To justify economic feasibility production of modernized equipment, it is necessary to calculate comparative economic efficiency indicators, since two options are compared here - before and after equipment modernization (basic and new).

1. Economic calculation at the production stage

We will compare equipment production options based on specific reduced costs, which are determined by the formula:

where is the total cost per unit of the i-th equipment option, rub./piece;

– standard coefficient of capital investment efficiency;

– specific capital investments for the i-th equipment option, rub./piece.

The annual economic effect from the production of modernized equipment shows the cost savings of the manufacturer and is calculated as follows:

where are the specific reduced costs, respectively, for the basic and new options, rub./piece;

– annual production volume of equipment according to the new version, pcs./year.

1.1 Calculation of capital investments

Capital investments include one-time costs of an enterprise for the production of products. They include the cost of production space, the cost of purchasing equipment, the cost of its transportation, foundation, installation and commissioning work, as well as research and development work related to the creation and implementation of equipment - products. The components of capital costs, which are the same in the compared options, can be ignored, therefore, only additional capital investments in the production of a given equipment option are taken into account in the calculation of efficiency:

where is additional capital investment in research and development work, rubles;

– additional capital investments in fixed assets (equipment, production space), rub.

Specific capital investments per unit of production are determined by:

In this case, the calculation of capital investments is carried out only for the new option. Because the basic option is not associated with additional capital costs, then the value of K b should be taken equal to 0 (K b = 0).

1.2 Calculation of the cost of new (upgraded) equipment

Product cost is the current costs of an enterprise for the production and sale of products, expressed in monetary terms.

The cost of a unit of equipment is determined by calculating costs for the following items:

1 article. Materials

Costs for materials are calculated for each type based on current consumption rates and wholesale prices, with the addition of transportation and procurement costs.

where is the consumption rate of the i-th material per unit of production; m, kg;

– price per unit of the i-th material; rub./m, rub./kg;

– percentage of transportation and procurement costs, %;

– number of names of materials used;

– cost of waste sold (in our course work).

Article 2. Purchased components and semi-finished products

where is the consumption rate of the i-th component product per unit of production, pcs.;

– price per unit of the i-th component product, rub./piece;

m – number of items of components.

Article 3. Basic salary for production workers

where is the labor intensity of the work (standard time), standard hours;

– hourly tariff rate for a middle-class worker (cost of one standard hour), rub./hour;

– bonus percentage, %;

– regional coefficient, %.

Article 4. Additional salary for production workers

Additional wages include payments provided for by labor legislation and collective agreements for unworked time:

– next and additional holidays

– payment for preferential hours, etc.

where is the percentage of additional salary, %.

Article 5. Contributions for social needs

These are deductions to Pension Fund, social insurance fund, medical insurance fund and social insurance against accidents at work and occupational diseases.

where is the percentage rate of deductions for social needs, %.

Article 6. General production expenses

General production expenses include:

– expenses for the maintenance and operation of equipment - RSEO (salaries of auxiliary workers servicing the equipment, auxiliary materials, electricity, water, current repairs of equipment, depreciation, costs of intra-shop transport, MBP, etc.).

– shop expenses (salaries of shop management and maintenance personnel, maintenance of shop buildings and structures, their current repairs, depreciation, labor safety costs, MBI, BRIZ, etc.).

where is the standard (percentage) of costs for the maintenance and operation of equipment, %;

– standard (percentage) of shop expenses, %;

– standard production overhead costs, %.

Article 7. General (plant) expenses

These are the costs associated with managing the enterprise and organizing production in general.

where is the standard for general business expenses, %.

Production cost shows the current costs of the enterprise only for the production of a unit of product, equipment

Article 8. Non-production expenses (commercial)

These are expenses associated with the sale of products, i.e. for packaging, containers, warehousing, storage, advertising, sales, etc.

where is the standard for non-production expenses, %.

The total cost of new equipment is determined by the formula:

The calculation results are summarized in Table 1.

Table 1 – Cost calculation of new equipment

1.3 Calculation of the price of new equipment

Wholesale price enterprise (calculated price) is determined by the formula:

where is profit per unit of production, which is determined by the formula:

where is the standard profitability of products, %.

Selling price of the enterprise:

where is the amount of value added tax, rub.

where is the VAT rate, %.

1.4 Calculation of present costs and annual economic effect

To calculate the reduced costs for the basic option, it is necessary to calculate the full cost of the basic equipment, knowing its selling price.

The selling price of basic equipment is:

where is the percentage of increase (+) or decrease (–) in price, %.

The wholesale price of basic equipment is determined by the formula:

The total cost of basic equipment is determined by the formula

Thus, the given costs for the options are:

The annual economic effect is equal to:

The annual increase in net profit from the sale of modernized equipment will be:

where Npr – income tax rate, %; Npr = 24%

The payback period for additional capital investments is determined subject to:

Estimated coefficient of economic efficiency of capital investments provided:

We summarize the calculation results in Table 2.

Table 2. – Economic indicators at the production stage

2. Economic calculation at the operation stage

For economic justification before putting a unit of modernized equipment into operation, it is necessary to calculate the consumer's capital investments and its annual operating costs for the basic and new options.

Moreover, the calculation should be made subject to the technical and economic comparability of the options.

2.1 Calculation of consumer capital investments

The consumer's capital investments in operating a unit of equipment include:

– direct capital investments for the purchase of equipment

– associated capital investments for its delivery, installation, commissioning, cost of the premises occupied by the equipment

where C release is the selling price of equipment, rub.;

Ksop – related capital investments, rub.;

In the course work, related capital investments are calculated on average as a percentage of the price

where Kd, Kum are coefficients taking into account the costs of equipment delivery, installation and assembly, %

The amount of value added tax included in the consumer's investment will be:

where VAT% is the value added tax rate

2.2 Calculation of annual operating costs for the consumer

Annual consumer costs represent the current costs of operating a unit of equipment for the year and are determined by the formula:

where is the cost of wages for workers servicing the equipment;

– depreciation costs;

– electricity costs;

– costs for current repairs of electrical equipment.

This calculation takes into account only those costs that may change when choosing one or another equipment option.

where is the cost of the basic salary, rub.;

– costs of wages to piece workers, rubles;

where is the annual production volume per unit of new equipment, pcs./year;

– piece rate per unit of product (work), rub./piece.

where is the equipment load factor over time;

– effective annual operating time of equipment, h;

, – piece time, hours.

where is the number of working days per year;

– duration of the shift;

– number of shifts;

– percentage of time lost for repair and maintenance work, %.

where is the hourly wage rate of a pieceworker, rubles/hour.

Depreciation costs are determined by the formula:

where is the depreciation rate, %

where, is the service life (useful life of the equipment), years.

Costs for process electricity:

where, is the installed power of the electric motor, kW;

– electricity tariff;

– power utilization factor;

– coefficient taking into account network losses;

, – efficiency factor.

Current repair costs include:

where are the costs of spare parts for routine repairs;

– percentage of costs for spare parts, %;

– repairman salary costs.

where is the repairman’s salary per month, rub./month;

D month – number of working days in a month, days;

– labor intensity of maintenance and repairs per year, hours.

where K tr, K then is the number of regulated technical and technical requirements per year;

Тtr, Тto—labor intensity of regulated technical and technical maintenance per unit of repair complexity, h/1Re;

3. Calculation of the annual economic effect

To bring the compared options to a comparable form, it is necessary to determine the equivalence coefficient a:

where a 1 is the performance reduction factor

a 2 – reduction coefficient for durability (service life)

The total reduced consumer costs will be:

Annual operating cost savings will be:

The annual economic effect of the consumer is determined by the formula:

If K new consumption > K consumption base, then the payback period for additional capital investments will be:

The calculation results are summarized in Table 3:

Table 3. – Economic indicators at the operation stage

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