Topic: “Organization of development of production of new products”

OBSESSION

Introduction

Development of production

1 Characteristics of the production development process

2 Organization of the transition to the production of new products

Dynamics of technical and economic indicators and planning of production costs during the period of product development

Calculation of technical and economic indicators for the development of new products using a specific example

Conclusion

Bibliography

Introduction

A market economy is characterized by competition between enterprises, which determines the renewal of production. Improving the economic activity of industrial enterprises presupposes the need to develop new methods, forms and mechanisms for organizing the creation and development of new competitive products, designed to ensure a predominant position for enterprises in the domestic and foreign markets. Modern approaches to the creation and development of new competitive products are quite knowledge-intensive and require a huge amount of costs. But on the other hand, it is the development of new products that allows enterprises to survive in the current conditions of fierce competition.

The purpose of this course work is to theoretically substantiate the organization of the creation and development of new competitive products at the enterprise and to develop organizational, technical and economic methods that ensure the effective implementation of the enterprise’s readiness to produce new products, taking into account adaptation to changes in the external environment.

Achieving this goal involves setting and solving the following tasks:

Analysis of technical and economic indicators of an enterprise mastering the production of new products Calculation of the duration of the period of mastering the production of a new product Calculation of labor intensity Calculation of the quantitative output of products in each year of the development period

Study of the enterprise's behavior strategy in the market, taking into account the influence of external factors on the enterprise's activities. Comparison of the maximum possible annual production with the expected sales volume; Using the elasticity coefficient, the maximum possible balance of demand and supply of new products; Calculation of the cost of production, revenue and profit of the enterprise from the production and sale of products, the required number and wage fund of the main workers; Comparison of the proposed enterprise behavior strategy with the strategies of “delayed implementation”, “accelerated development” and “pessimistic expectations”.

Assessment of the economic feasibility of the planned process of mastering the production of new products, including assessment of the development process as an investment project from the point of view of profitability and profitability for the enterprise

The object of the study is the organization of the enterprise’s activities to create and develop new products based on the data provided.

1. Development of production

1 Characteristics of the production development process

Mastering production is the initial period of product manufacturing, beginning with the release of the first products and ending with the achievement of design technical and economic indicators (design output of products per unit of time, design labor intensity, design cost). This period is typical for serial and mass production, where the product range is stable for a certain time. The duration of this period can vary, from several weeks to several years.

In single-unit production, there is practically no development period, since the updating of the product range is associated with the release of each new single product or small batch.

Features of the development period:

(1) a significant number of design and technological changes, which require not only adjustments to technical documentation, but also changes to already mastered technological operations, technological equipment, and sometimes processes as a whole;

(2) the need for workers to acquire professional skills and develop rational labor practices in changed production and technical conditions;

(3) the achieved level of preparedness of the enterprise for the development of new products.

The above-mentioned features of the development period ultimately manifest themselves in the technical and economic indicators of the enterprise: the duration of this period and the pronounced dynamism of production costs - labor intensity, material intensity, cost.

1.2 Organization of the transition to the release of new products

There are three main methods of transition to the release of new products:

Consistent;

Parallel;

Parallel-serial.

Sequential transition method - production of new products begins after the complete cessation of production of discontinued products.

There are 2 variants of this method: (a) discontinuous-sequential and (b) continuous-sequential.

(a) Discontinuous-sequential option: after the cessation of production of the old product 1, work on the redevelopment and installation of technological equipment and vehicles is carried out in the same production areas (within T), and upon their completion, the development of production of the new product 2 begins (Fig. 1.1.1).

T is the minimum value of a production stop, during which there is no production of both product 1 and product 2.

Rice. 1.2.1

Advantages: the simplest transition option in organizational and technological terms.

Disadvantages: large losses in total output. During time T, although there is no production, costs arise (specific conditionally fixed costs), which will be charged to the cost of the product being mastered.

(b) Continuous-sequential option - the production of the product being mastered begins immediately after the cessation of production of the product being discontinued, i.e. T = 0.

Conditions: (1) a high degree of completion of work on the technical and technological process of a new product is required before the start of its development (80% of technological processes, up to 95% of installed equipment);

(2) - for mass production:

(a) the availability of reserve (or additional) production space to prepare for the release of new products or

(b) a high level of unification of new and old products (then it is possible to do without significant use of reserve (additional) space);

for mass production:

with a high level of typification of the applied technological processes and technological equipment.

The parallel transition method is the gradual replacement of discontinued products with newly introduced ones. Simultaneously with the reduction in production volumes of the old model, there is an increase in the output of new products (T is the value of the combination time period).

Advantages: significant reduction (and in some cases, complete elimination) of losses in the total output of products when developing a new product (Fig. 1.1.2).

(a) line 3 - the total output of products (discontinued and mastered) remains unchanged, in any case, it does not decrease.

Conditions: (1) additional production workers due to the higher labor intensity of the product being mastered compared to the product being discontinued;

(2) increasing the production capacity of the enterprise;

in the absence of these two conditions - option (b), in which the total output decreases slightly during the development of a new product. But a decrease in total output can be avoided altogether with a high level of unification of the products being replaced and mastered;

(c) parallel-stage-by-stage (non-stop) option - the process of updating manufactured products is carried out in several stages, during which the production of so-called hybrid or transitional models is mastered. The transitional model differs from the previous model in the design of individual components, assemblies, elements and blocks.

At each stage, only individual components of the enterprise’s products are updated.

Advantages: (1) there is no need for a radical reconstruction of the enterprise;

(2) uniform production at each stage;

(3) reduction of costs for production development.

Disadvantages: lengthening of the process of updating manufactured products (hence the premature obsolescence of new products).

The parallel-sequential method is typical for mass production when developing new products that are significantly different in design from the one being removed (Fig. 1.2.3).

Rice. 1.2.3

Conditions: (1) additional capacities are created (sites, workshops) where the development of a new product begins; (2) development of technological processes; (3) qualification training; (4) organizing the release of the first batches of new products.

During the initial period T in parallel:

(1) production of products to be replaced continues;

(2) development of production in additional areas.

After the initial period of Tn - a short-term stop both in the main production and in additional areas for redevelopment of equipment: the equipment of additional areas is transferred to the main production workshops. Upon completion of this work, the release of new products will be organized.

Disadvantages: (1) losses in the total production output during the shutdown of production and at the beginning of the subsequent period of development of a new product in the workshops; (2) additional (reserve) areas are required to organize temporary sites.

Advantages: carrying out the initial stages of development in additional (temporary) areas ensures a high rate of increase in the production of a new product.

It is always necessary to ensure a minimum loss for given conditions. But there is no single recipe: for complex mass-produced products, a parallel-serial transition method may be the best, and for simple ones, with a high degree of unification, even a sequential one.

2. Dynamics of technical and economic indicators and planning of production costs during the period of product development

During the development period, there is a significant reduction in the labor intensity of products. It has been established that the pattern of changes in labor intensity during the development period is described by the equation

The argument “x” can be used either as a time parameter (duration from the beginning of development) or as a natural one (ordinal number of the product). In the latter case, the equation will look like:

where Ti is the complexity of manufacturing the i-th product number, n-hour; n is the initial labor intensity of the product, n-hour; is an exponent reflecting the intensity of the reduction in the labor intensity of the product during the development period (0< b < 1).

Using equation (2) allows you to reasonably plan technical and economic indicators during the development period: labor intensity and cost of products, product prices acceptable for the enterprise, expected profit, required number of workers, required wage funds, etc. If, according to the plan for the development of new products chosen by the enterprise, the design labor intensity of manufacturing the product Tosv, the initial labor intensity Tn, as well as the dynamics of reducing labor intensity (value “b”) are justified, equation /2/ will take the form:

(3)

which makes it possible to determine the serial number of the product mastered by production Nosv:

(4)

The production by an enterprise of a product with the serial number Nosv characterizes the end of the development period. However, for planning purposes, it is more convenient to determine the duration of the development period on a time scale (in months, years). This turns out to be possible if the average monthly production of products is planned during the development period Nmonths. Then

(months) = (years) (5)

where tos is the duration of the development period (months, years)

If the development period tsv turns out to be equal to several years, the use of the Nmonth value turns out to be insufficient to reasonably plan the production of products and their labor intensity for individual years of the development period: distortions are inevitable when calculating these values. Let's consider typical cases that differ in the ratio of the average monthly output of products during the development period Nmonth and the projected average monthly output Nmonth.

Case I.

This ratio corresponds to a uniform one, i.e. proportional to the development time, the increase in monthly production of products (Fig. 2.1). Obviously, the total number of products manufactured during the period of development tsv (i.e. Nsv) is equal to the area of ​​the triangle ODL, as well as the area of ​​the rectangle OACL (since BC is the middle line of the triangle ODL). Since the figure OBCL belongs to both triangle ODL and rectangle OACL, therefore, the areas of triangles OAB and BDC are equal to each other. The average monthly output of products for time = t2 - t1 will be equal to the average value of Nmonth1 and Nmonth2, i.e.

(6)

Case 2.

Graphically this case is presented in Fig. 2.2 It corresponds to an uneven increase in monthly output during the development period - slow at the beginning and accelerated at the end of the development period. The area under the OBD curve (i.e., the OBDL figures), like the area of ​​the OKFL rectangle, is equal to the total number of products Noc, i.e. SOBDL = SOKFL. And since the figure OBFL is common to each of these figures, therefore, the areas of the shaded figures OKV and BDF are also equal to each other. The equation of the OB curve is unknown, so we will use a linear approximation: we will replace sections of the OB and BD curve with the corresponding segments. The abscissa of point B (i.e. the value of the segment OE on the t axis) is determined from the equality of the areas of triangles OKB and BDF:

Where

Eventually:

(7)

Knowing the position of point B (i.e., the value of OE), one can reasonably plan changes in the monthly output of products during the development period, and calculate the average monthly output over time t.

Case 3.

Graphically this case is shown in Fig. 2.3. It corresponds to an uneven increase in monthly output over time - intensive at the beginning of the period, slow at the end. The number of products (Nosv) manufactured during the period tsv corresponds to the area under the OBD curve, i.e., the OBDL figure, as well as the area of ​​the OKFL rectangle. Since the figure OBFL is common for them, therefore, the areas of the shaded figures OKV and VDF are equal to each other. Further reasoning is completely similar to case 2; the position of point E on the t axis is determined by the same formula as for case 2 (see formula 7).

Total labor intensity of Tsum products manufactured during the development period:

[n-hour] (8)

Average labor intensity of manufacturing a product during the development period:

[n-hour] (9)

Tsum j and Tav j are determined similarly (respectively, the total and average labor intensity of products manufactured in any jth year of the development period):

[n-hour] (10)

where Nn is the serial number of the product manufactured at the beginning of the j-th year; - the serial number of the product manufactured at the end of the j-th year.

[n-hour] (11)

where Ntotal j is the total number of products manufactured in the jth year.

The determining factor influencing the dynamics of reducing the labor intensity of products during the development period (i.e., the value of “b” in formula 2) is the value of the readiness factor kG, which is calculated as:

(12)

where Kpr is the cost of the active part of fixed assets (technological equipment, tooling, technological transport) necessary to ensure the design output of products;

Kn - the cost of the active part of fixed assets planned for the start of development.

At low values ​​of the readiness factor (kГ = 0.2...0.3), the first products have increased labor intensity and cost, the development period extends over time for many months, or even years. With readiness coefficient values ​​close to unity, it is possible to minimize the duration of the development period and quickly reach the design technical and economic indicators.

Enterprises that manufacture competitive products and have a high reputation among consumers tend to start production with high readiness coefficients. This strategy provides obvious benefits by reducing the development period, but requires significant investment before the start of production. With such a strategy, there is a high degree of economic risk, since sales volume may be lower than potential output, and this leads to losses for the enterprise.

With low values ​​of the readiness coefficient, a smaller amount of capital investment is required at the start of production, there is a greater chance of adapting products to the product market, however, the enterprise may incur losses due to the high level of labor intensity and cost of products; In addition, the development period, which is prolonged over time, may turn out to be commensurate with the period of obsolescence of the product.

Thus, the readiness factor predetermines the amount of possible product output per unit of time (per year, per month, etc.), and, consequently, the ratio of output to the projected sales volume.

The value of the average manufacturing labor intensity Тср calculated using formula (11) allows us to determine the cost per unit of production in any period of time during the development period using the aggregated costing method:

[rub/ed.] (13)

where M is the cost of basic materials and components, rub/ed.; - the cost of the basic salary of the main workers, rub/ed.; ts, kop, kvp - respectively, shop, general production and non-production expenses, %;

The value of Lj in formula (13) is calculated by the formula:

[rub/ed.] (14)

where lhour is the average hourly tariff rate of remuneration for main workers, rubles/hour.

The design cost (the cost of a completed product) is calculated using formulas similar to (13) and (14), only instead of the value of Тср j the value of the design labor intensity Tosv is taken into account.

Enterprise costs for manufacturing products in the jth year:

[rub/year] (15)

where Nyear j is the planned annual production volume in the jth year, pcs/year.

Revenue from product sales in the jth year:

[rub/year] (16)

where Tspl j is the selling price of the product, rubles/issue; pl j is the expected sales volume, editions/year.

Enterprise profit from production and sales of products in the jth year:

[rub/year] (17)

The calculated values ​​of the labor intensity of products make it possible to plan the required number of main workers and wage funds for: any year of the development period.

Required average annual number of main workers in the jth year:

[person/year] (18)

where Fd is the actual annual working time of one worker, hour (you can focus on the value Fd = 1935 hours). c is the average rate of compliance with standards.

Total wage fund for main workers in the jth year:

[rub/year] (19)

3. Calculation of technical and economic indicators for the development of new products using a specific example

Using the theoretical principles discussed above, we will conduct research into the influence of the planned development process on the technical and economic indicators of the enterprise. To do this you need:

Compare the maximum possible annual production with the expected sales volume;

Using the elasticity coefficient, provide for the maximum possible balance of demand and supply of new products;

Assess the economic feasibility of the planned process of mastering the production of new products.

Initial data:

The company plans to organize the production of a new product using its own and borrowed funds.

The new product is expected to be produced within 5 years (tп = 5 years);

Design labor intensity of manufacturing a mastered product Tosv = 120 standard hours;

Average monthly output of established production (design output) Nmonth.osv = 60 items/month;

Capital costs to ensure project output (project capital costs) Kpr = 2 million rubles;

The intensity of the reduction in labor intensity during the development period (exponent “b”) depends on the readiness coefficient kG and is calculated by the formula: b = 0.6-0.5 kG;

Product manufacturing costs:

costs for basic materials and components M = 565 rubles/piece;

average hourly wage rate for main workers lhour = 12 rubles/hour;

additional salary of main workers - 15%;

unified social tax - 26%;

shop indirect costs kc = 150%;

general production costs kon = 30%;

non-production expenses kvp = 5%;

The enterprise's own capital investments at the start of production Ks = 1.60 million rubles;

Possible bank loan for development of product production Kb = 0.10 million rubles;

Loan repayment period tкp = 3 years;

Interest rate for the loan p = 8%/year;

The coefficient of annual increase in the interest rate when the loan repayment period is exceeded ky = 1.5%

Expected project quantity of sales by year of production of the product qnp, pcs/year:

The expected demand for products is presented in table. 3.1:

Table 3.1. Supply and demand forecast, pcs.

Labor intensity of manufacturing the first product (initial labor intensity) Tn = 370 standard hours;

Average monthly production of products for the development period Nмec = 35 pcs/month;

Increase in product cost for each percentage of underutilized capacity kp = 0.3%;

Demand elasticity coefficient ke = 2.0%;

Price change interval - 32%;

Design price of the product Tspr.i = 7.2 thousand rubles.

Let's enter all the initial data into table 3.2:

Table 3.2. Initial data

Initial capital costs:

million rubles

Let's find the availability factor:

The value = 0.85 means that the development period is reduced to a minimum and it will be possible to quickly reach the planned indicators, produce competitive products and thereby make a profit faster and in larger quantities.

We find the degree indicator “b” of the development curve using the formula:

Serial number of the product mastered by production:

ed.

Total labor intensity of products manufactured during the development period

[n-hour]

Maximum possible output of products by year of development period: Nmax. year

of the year

The maximum possible output of products by year of the development period is N max. year

Let's calculate additional points:

a(1.475; 60)(0.6; 35)

y1=ax1+b b=y1-ax1=аx2+b y2=ax2+b=ax2+y1-ax1=a(x2-x1)+y1=(y2-y1)/(x2-x1)=(60-35 )/(1.475 - 0.6)=28.5=y1-ax1=60 - 28.5∙ 1.475 = 18= 28.5 ∙ 1 + 18 = 46.5

Based on the data obtained, we will construct a schedule of average monthly production of products during the development period

Fig. 3.1 Change in the average monthly production of products during the development period (Nmonth = 35 pcs/month)

From the graph (Fig. 3.1) we determine the values ​​of N months required to calculate the average monthly output in each year of the development period. As a result, we establish serial numbers of products for each of these years.

Labor intensity of products by year:

In 1 year, 320 products were produced, that is, from product 1 to 320, then:

[n-hour]

[n-hour]

In year 2, development continued for 6 months, and for the remaining 6 months, the production of 60 products per month with a standard labor intensity Tosv = 120 [n-hour]. In the first 6 months, products from 321 to 622 were produced, so the labor intensity is equal to:

[n-hour]

At 3, 4 and 5 years Tosv = 120 [n-hour]

Error in calculations of the total number of products planned for production during the development period and the total labor intensity of these products:

Comparison of the maximum possible output N max. year and projected sales volume qpr. Formation of a production and sales plan by year (Table 3.4)

Table 3.4. Production and sales plan, pcs.

The planned relationship between supply and demand can be seen on the graph

Rice. 3.2. Supply and Demand Relationship

Possible strategies:

Produce as many products as can be sold, i.e. 300 edition In this case, production output will be less than the maximum possible output by , which will lead to an increase in cost by .

As a result: pl. year1 = 300 ed. pr. 1 = 300 ed.

Tspl.1=7.2 thousand. rub.

Increase in production costs by 1.875%

Reduce the price to a level that would allow increasing sales volume to 320 units. Necessary increase in sales volume. This can be achieved by reducing the price of .

As a result: pl. year1= 320 ed.pr.1= 320 ed.

Cpl.1= 7.2. 1.0335=7.4412 thousand rubles

Possible strategies:

Produce as many products as can be sold, i.e. 450 units. In this case, the output will be less than the maximum possible output by , which will lead to an increase in cost by .

As a result: pl. year2= 450 ed.pr.2= 450 ed.

Tspl.2= 7.2 thousand. rub.

Increase in production costs by 10%.

Reduce the price to a level that would increase sales volume to 680 products. Necessary increase in sales volume. This can be achieved by reducing the price of .

As a result: pl. year2= 680 ed. pr.2= 680 ed.

Cpl.2= 7.2. 1.2555=9.04 thousand rubles

Demand is favorable, exceeding supply by 1.3 times. You can increase the price by ensuring a balance between supply and demand. The acceptable reduction in sales volume is to the level of 720 units, i.e. on

.

As a result: pl. year3= 720 ed.pr.3= 720 ed.

Cpl.3= 7.2. 1.12105=8.07 thousand rubles.

Demand is favorable. The permissible (equilibrium) reduction in sales volume is up to 720 products, i.e.

This will happen when the price increases by .

As a result: pl. year4= 720 ed.pr.4=720 ed.

Tspl.4=7.2. 1.17275=8.44 thousand rubles

Demand is favorable. You can increase the price by ensuring a balance between supply and demand. The acceptable reduction in sales volume is to the level of 720 products, i.e. on

This will happen when the price increases by .

As a result: pl. year2 = 720 ed. pr.2 = 720 ed.

Cpl.2 = 7.2. 1.4 = 10.08 thousand rubles

Planned production and sales program by year:

We will calculate the cost of a unit of production, the cost of annual production, sales revenue, profit by year of production and, based on the data obtained, we will justify the choice of one or another strategy.

Let's find the cost of 1 unit of production:

Thousand rub.

Strategy 1:

Thousand rub.

Thousand rub.

Thousand rub.

Strategy 2:

Thousand rub.

Thousand rub.

Thousand rub.

In this case, strategy 2 is more profitable, since the profit is higher

Strategy 1:

Thousand rub.

Thousand rub.

Thousand rub.

Strategy 2:

Thousand rub.

Thousand rub.

Thousand rub.

In this case, strategy 2 is more profitable, since the profit is higher

5.51 thousand rubles.

Thousand rub.

Thousand rub.

Thousand rub.

Thousand rub.

Thousand rub.

Thousand rub.

thousand roubles.

Thousand rub.

Thousand rub.

Thousand rub.

The obtained data are shown in Table 3.6:

Table 3.6. Economic indicators of the enterprise's activity

If we talk about borrowed funds, then a bank loan (100 thousand rubles) and interest on it (100 thousand rubles H 0.08 = 8 thousand rubles) can be paid based on the results of the first two years of production, because . 100 + 8 = 108 thousand rubles. Although the loan amount was taken for 3 years. From this we can conclude that we do not need to make additional payments for late payments in the amount of 2% of the loan amount.

The average annual number of main workers by year of production is found according to the formula (rounded up) (Table 3.7):

[person/year]

Table 3.7. Labor intensity and average number of workers by year

The wage fund for main workers is calculated using the formula:

[rub/year]

The results are shown in table. 3.8:

Table 3.8. Payroll fund for main workers

The dynamics of the increase in the wage fund is shown in Fig. 3.3:

Rice. 3.3. Dynamics of increase in wage fund

The obtained data are presented in table. 3.9:

Table 3.9. Summary table of results

Thus, the release of new products is economically feasible and profitable, since the production readiness ratio is high (), that is, it was possible to quickly reach the planned output volume. The development period took 17.7 months, which made it possible to receive a significant profit already in the 2nd year, when production had not yet been mastered. With loans taken in the amount of 100 thousand rubles and interest on them (8 thousand rubles), it will be possible to pay off within the planned time frame - 2 years. In years 1 and 2, there is a slight excess of supply over demand. By reducing the price by 3.335% in 1 year, the company remains at a loss, but avoids large losses. But, having also reduced the price by 22.55% in year 2, the company multiplies its capital several times, leaving the unprofitable zone. Due to the steady trend of increasing demand, the company has a good chance of high profits by increasing prices. Even though the elasticity is 2.0, sales volume is stable. This phenomenon may indicate the uniqueness of the products sold or the absence of strong competitors.

In Fig. 3.4 shows trends in changes in cost, revenue and profit over 5 years:

Rice. 3.4. Trends in cost, revenue and profit

In general, there is a tendency to increase revenue and profit due to the development of production and the achievement of standard values. Small downward fluctuations in profits are associated with forecasts of demand fluctuations. But if you initially calculate the options for behavior in the market, you can avoid not only losses, but also get more profit. The diagram (Fig. 3.5) clearly shows that in years 1 and 2, due to the excess of supply over demand, there are 2 options for the enterprise’s behavior in the market, significantly different from each other:

Rice. 3.5. Variants of enterprise behavior in the market

Almost from the 2nd year of production, we have the material and technical capabilities to fully utilize production capacity and produce 720 products, but since demand is growing at a slower pace, we are forced to restrain the growth of production volumes, thereby losing a certain part of the money on equipment downtime, but losses during This is significantly lower than if we were unable to sell all our products. In year 2 there is a sharp jump in profit, and in year 3 profit falls due to insignificant production costs. But further increase and stability of profit growth can be seen in subsequent years.

Investment strategy analysis.

In economic and financial activities, the process of mastering the production of a new product is often considered as an investment project for making management decisions. Thus, this makes it possible to determine how expedient it is to invest money in this project, and what are the real benefits from mastering the production of new products.

We assume that investments Kn = 1.7 million rubles. arrive at the beginning of the first year of production, and the rest (Kpr - Kn) = 0.3 million rubles. in equal shares at the beginning of the 2nd, 3rd, 4th and 5th year of production of the product, that is, 75 thousand rubles each.

PV (1+r)n, where:

FV / (1+r)n

The NPV indicator allows you to evaluate the effectiveness of investments. It shows an investor's net gains or net losses from putting money into a project compared to keeping the money in a bank. If NPV><0, то проект имеет доходность ниже рыночной, и поэтому деньги выгоднее разместить в банке. Если NPV=0, то проект не является ни прибыльным, ни убыточным.

,

where P is the profit for the project at the i-th step of calculation, - outflows for the project at the i-th step of calculation.

The figure shows that the payback period of the project is about 1.45 years (Fig. 3.7):

, Where

Discount rate at which NPV ><0

(20% < 75% < 80%)

The internal payback ratio is 75%; the discounted payback period is the calculation step from which NPV becomes and remains positive.

Calculation of the discounted payback period of the DPP project:

Table 14

Investments, etc.

Profit t.r.

DPP calculation

55,8-1700=-1644,2

1644,2 -52,08+1610,4=-85,88

85,88-43,14+1066,55=937,53

937,53-36,16+1016,87=1918,24

1918,24-30,14+1322,34=3210,44

The discounted payback period of the project will occur in the 3rd year. You can also calculate a more accurate discounted payback period for the project based on the table data: = 2 + ((2732.75 - 1795.22) / 1066.55) = 2.88 g.

Strategy for increasing the wage fund.

If we talk about the number of personnel and the wage fund, then there is a clear trend towards an increase in the number of personnel, which over the planned period increased from 27 to 45 people, which is explained by an increase in production volumes. Every year the country experiences inflation of around 10%, so wages need to be indexed in order to retain workers. Therefore, measures to increase wages are not only justified, but also economically feasible. Unfortunately, during the first 2 years, the company does not have such an opportunity, because it is necessary to pay off the loan, but from the 3rd year, wages can and should be increased. We provide for an increase in the wage fund by 10%, starting from the 2nd year of production (Table 3.6):

Rice. 3.6. Dynamics of the wage fund

Rice. 3.7. Profit dynamics

The graphs (Fig. 3.6 and 3.7) clearly show that with a slight decrease in profit (119.23 thousand rubles in years 3, 4 and 5) and you can afford to increase the wage fund from the 3rd year of production, thereby indexing wages pay and create additional incentives for workers. In modern market conditions, complicated by the crisis situation, the loss of a qualified worker becomes fatal. Therefore, it is advisable for an enterprise to consider this strategy as one of the alternatives to its functioning in the market.

We assume that investments Kn = 1.7 million rubles. arrive at the beginning of the first year of production, and the rest (Kpr - Kn) = 0.3 million rubles. in equal shares at the beginning of the 2nd, 3rd, 4th and 5th year of production of the product, that is, 75 thousand rubles each.

To determine the value that an investment will have in a few years, use the following formula:

PV (1+r)n, where:

Future value of the investment after n years; - initial investment amount; - discount rate (in this case r = 20%)

The discounting method is a study of cash flow in the opposite direction - from the future to the current point in time. To do this, use the following formula:

FV / (1+r)n

The NPV indicator allows you to evaluate the effectiveness of investments. It shows an investor's net gains or net losses from putting money into a project compared to keeping the money in a bank. If NPV>0, then the project will bring more income than with alternative capital allocation. If NPV<0, то проект имеет доходность ниже рыночной, и поэтому деньги выгоднее разместить в банке. Если NPV=0, то проект не является ни прибыльным, ни убыточным.

In cases where money is invested in a project not once, but in parts over several years, the following formula is used to calculate NPV:

=∑(CFn / (1+r)n), where:

Number of periods of income generation; - number of periods of investing funds in the project

Thus, the project is attractive to investors because it allows them to generate income. Let's determine the payback period of the project. To do this, let’s calculate the NPV value for each year:

Initial data for assessing the investment project:

1+ (NPV / (∑IC/)

1 + (3319,14 / (1700/1,2 + 75/1,44+ 75/ 1,728 + 75/2,074 + 75/2,488)) = 1 + (3319,14 / 1578,38) = 2,1>

The figure shows that the payback period of the project is about 1.3 years (Fig. 3.8):

Internal rate of return (profit, internal payback ratio - IRR) - the rate of return generated by an investment. This is the rate of return (barrier rate, discount rate) at which the net present value of the investment is zero, or this is the discount rate at which the discounted income from the project is equal to investment costs. The internal rate of return determines the maximum acceptable discount rate at which funds can be invested without any losses for the owner.

R, at which NPV = f(r) = 0

Let's determine IRR using the following formula:

, Where

Discount rate at which NPV >0, r2 - discount rate at which NPV<0

(20% < 74% < 80%)

Internal payback rate is 74%

We calculate the discounted payback period of the project (DPP):

In addition, there are the following strategies for the enterprise’s behavior in the market:

Let's look at these strategies and compare them in terms of profitability with the proposed strategy.

“Delayed implementation” strategy

This strategy assumes that if: max year j > qpr j , and N max year j+1< qпр j+1, то предприятие планирует производство продукции в j-м году больше, чем ожидаемый объем продаж в j-м году. Продукция, не реализованная в j-м году, реализуется в (j+1) году, но по пониженной цене (на 10-15%).

Let's consider the predicted situation on the market (Table 3.11):

Table 3.11. Production and sales plan, pcs.

This strategy is applicable because supply exceeds demand in years 1 and 2. Excess production will be stored in a warehouse, which will increase costs, but we can say what will happen in 3, 4 and 5 years. The demand for products will increase and we will be able to sell stored products in the warehouse and thereby justify the costs with profit. We will apply this strategy from the 2nd year of release.

This strategy is applicable for years 3 and 4, since supply exceeds demand. The reserves of 230 formed in year 2 can be successfully sold in years 3 and 4 with a 10% discount. Storage stocks account for 30% of the price.

PV (1+r)n, where: - future value of investment in n years; - initial investment amount; - discount rate (in this case r = 20%)

The discounting method is a study of cash flow in the opposite direction - from the future to the current point in time. To do this, use the following formula:

FV / (1+r)n

The NPV indicator allows you to evaluate the effectiveness of investments. It shows an investor's net gains or net losses from putting money into a project compared to keeping the money in a bank. If NPV>0, then the project will bring more income than with alternative capital allocation. If NPV<0, то проект имеет доходность ниже рыночной, и поэтому деньги выгоднее разместить в банке. Если NPV=0, то проект не является ни прибыльным, ни убыточным.

In cases where money is invested in a project not once, but in parts over several years, the following formula is used to calculate NPV:

2113,03-75=2038,03

In this case, as can be clearly seen from the table, NPV is positive and equals 3319.14; and the payback period is achieved already in 2 years.

Let's calculate the return on investment index.

1+ (NPV / (∑IC/)

1 + (4060.31 / (1700/1.2 + 75/1.44+ 75/1.728 + 75/2.074 + 75/2.488)) = 1 + (4060.31 / 1578.38) = 3.57> 1, therefore the project is profitable.

The figure shows that the payback period of the project is about 1.3 years (Fig. 3.9):

Internal rate of return (profit, internal payback ratio - IRR) - the rate of return generated by an investment. This is the rate of return (barrier rate, discount rate) at which the net present value of the investment is zero, or this is the discount rate at which the discounted income from the project is equal to investment costs. The internal rate of return determines the maximum acceptable discount rate at which funds can be invested without any losses for the owner.

R, at which NPV = f(r) = 0

Let's determine IRR using the following formula:

, Where

Discount rate at which NPV >0, r2 - discount rate at which NPV<0

The discounted payback period of the project will occur in the 3rd year. You can also calculate a more accurate discounted payback period for the project based on the table data: = 2 + ((2663.75 - 1795.22) / 997.55) = 2.87 g.

Thus, the project will fully pay off in 2.87 years.

“Accelerated development” strategy

This strategy assumes that 50% of the profit planned for distribution in the jth year is directed to the development of production in the (j+1)th and subsequent years, which leads to a more intensive reduction in labor intensity and a shorter development period. In this case, this strategy is ineffective, since the development period is short, there is no change in labor intensity, which does not lead to a reduction in the development period.

“Pessimistic expectations” strategy

With this strategy, an increase in sales in year j (using the elasticity of demand) leads to a decrease in sales in year (j+1).

The elasticity coefficient shows by what percentage the quantity supplied will change if the price changes by 1%. Based on the value of the elasticity coefficient, one can judge the degree of elasticity of supply:

if E >1, supply is elastic;

if E<1, предложение является не эластичным;

if E = 0, supply is perfectly elastic;

if E = ∞, supply is perfectly elastic;

if E =1, supply is characterized by unit elasticity.

The demand elasticity coefficient Ke = 2%, that is, with an increase (decrease) in the price of a product by 1%, the expected sales volume will correspondingly decrease (increase) by 2%.

In economic and financial activities, the process of mastering the production of a new product is often considered as an investment project for making management decisions. Thus, this makes it possible to determine how expedient it is to invest money in this project, and what are the real benefits from mastering the production of new products. We assume that investments Kn = 1.7 million rubles. arrive at the beginning of the first year of production, and the rest (Kpr - Kn) = 0.3 million rubles. in equal shares at the beginning of the 2nd, 3rd, 4th and 5th year of production of the product, that is, 75 thousand rubles each.

Table 3.14. Initial data for evaluating an investment project

To determine the value that an investment will have in a few years, use the following formula:

PV (1+r)n, where:

Future value of the investment after n years; - initial investment amount; - discount rate (in this case r = 20%)

The discounting method is a study of cash flow in the opposite direction - from the future to the current point in time. To do this, use the following formula:

FV / (1+r)n

The NPV indicator allows you to evaluate the effectiveness of investments. It shows an investor's net gains or net losses from putting money into a project compared to keeping the money in a bank. If NPV>0, then the project will bring more income than with alternative capital allocation. If NPV<0, то проект имеет доходность ниже рыночной, и поэтому деньги выгоднее разместить в банке. Если NPV=0, то проект не является ни прибыльным, ни убыточным.

In cases where money is invested in a project not once, but in parts over several years, the following formula is used to calculate NPV:

NPV=∑(CFn / (1+r)n) - ∑(I0), where:

n - number of periods of income generation; - number of periods of investing funds in the project = 2000 = 3072 thousand. rub.

Thus, the project is attractive to investors because it allows them to generate income. Let's determine the payback period of the project. To do this, let’s calculate the NPV value for each year:

Let's put all the values ​​in a table:

5072/(2000/1.2)=3.04 > 1 means the project is profitable.

The figure shows that the payback period of the project is about 1.4 years and starting from the 2nd year the profit will fall, but starting from the 4th year the profit increases (Fig. 3.9.):

Rice. 3.9. NPV dynamics by year

Conclusion

In this course work, an analysis of the technical and economic indicators of the enterprise’s mastery of the production of new products is carried out. Among other things, the duration of the period of mastering the production of a new product, the labor intensity and volume of production of products in each year of the development period were calculated. All this data was compared with the expected sales volume and, on the basis of this, a strategy was developed for the enterprise’s behavior in the market, taking into account the influence of external factors, in order to obtain the maximum possible profit and repay the loans taken on time.

Based on the data obtained, the cost of production, revenue and profit of the enterprise from the production and sale of products, the required number and wage fund of the main workers were calculated, and a possible favorable increase in the wage fund of workers was provided for in order to motivate staff. The dynamics of these indicators are displayed graphically, which allows you to clearly assess the results of the enterprise’s activities, as well as the dynamics of strategically important performance indicators.

In addition, the proposed strategy was compared with other possible strategies for the enterprise’s behavior in the market, including the strategies of “delayed implementation,” “accelerated development,” and “pessimistic expectations.”

Thus, based on the analysis of technical and economic indicators, it was revealed that the process of mastering the production of new products is beneficial for the enterprise, allows it to make an annual profit and strengthen the competitive position of the enterprise in the market.

6.1. The structure of the cycle of creation and development of new products. The life cycle of a product (product) and the place in it of scientific and technical preparation of production

One of the main factors for the success of an enterprise in market conditions is the continuous updating of goods and production technology, in other words, the creation, development, testing in market conditions, and the development of production of new products.

New products, created on the basis of new ideas, research and technological advances, ensure concrete success in the sales markets. The concept of the R&D-production cycle implies a close relationship between scientific research and its industrial development. The full range of work on the creation and development of new products is shown in Fig. 6.1.

The place of scientific and technical preparation of production in the life cycle of goods is shown in Fig. 6.2.

Rice. 6.1. A set of works to create and develop new products

Rice. 6.2. The life cycle of a product and the place in it of scientific and technical preparation of production

All work included in the production preparation system (PPS) is unthinkable without information support and economic development. Economic development must be carried out at each stage of the SPP. This is all the more important because if the results significantly exceed the initial estimates and require an increase in pre-planned costs, the idea of ​​​​creating a new product can be abandoned and the company’s losses can be prevented.

Economic development and analysis are more important in the early stages of product creation (R&D). It is at these stages that the foundations for the efficiency and effectiveness of a new product are laid. The influence of the production preparation system on the formation of the final effect of the development, production and operation of a new product is shown in Fig. 6.3.

Rice. 6.3. The influence of the production preparation system on the formation of the final effect of the development and use of a new product

The successful implementation of such a complex problem as the creation and development of a new product is impossible without the use of a systematic approach, which is based on an integrated solution of the work and tasks included in the problem, involves goal setting, requires identifying the content of input and output information flows, establishing optimization criteria, forecasting, modeling.

Optimization criteria systems for creating and developing a new product are established depending on the goals and objectives of the company. In particular, they may be:

Technical level of the product;
- terms of creation and development;
- increase in production volumes;
- increase in product range;
- reduction of costs during production preparation and production;
- reduction of costs during product operation.

An approximate structuring of the problem of creating and developing new products is shown in Fig. 6.4.

Rice. 6.4. Approximate structuring of the problem of creating and developing new products

6.2. Reducing the time required to create and develop new products. Objectives and methods

In the ever-increasing instability of market conditions, the timing of the creation and development of new products is extremely important (and, as a rule, decisive) in the activities of the company. Late introduction of a new product to the market compared to competitors makes the efforts and costs of its creation and development in vain, i.e. leads to irreparable losses, sometimes leading to bankruptcy.

Therefore, reducing the time required for the creation and development of new products (NPP + TNPP + OP) is a central task, which is achieved by reducing the duration of the stages of SPP and increasing the degree of their parallelism. The main tasks and methods for reducing the time required for the creation and development of new products are given in Table. 6.1.

Table 6.1

Objectives and methods of reducing the time required to create and develop new products

6.3. Planning the creation and development of new products. Network planning and management

The process of creating and developing new products, like any other complex process, consisting of many stages and stages performed by various departments of the company, must be carefully coordinated and time-bound.

Requirements for planning and control systems:

Assessment of the current situation;
- forecasting the development of events;
- development of solution options and selection of the optimal course of action for production preparation;
- control of work performance, coordination and regulation.

The production preparation schedule as an element of the planning and management system and at the same time as a model of the cycle of creation and development of new goods should reflect the work that is essential in relation to achieving the final goals (stages, phases, etc.). He must also take into account the possible states of the complex of relevant works, the deadlines for their completion, possible violations of these deadlines and the consequences of violations.

The simplest planning methods suggest the use of models such as strip graphs (Fig. 6.5).

Rice. 6.5. Enlarged strip chart of OCD

Linear graphs are still used today for relatively simple production planning objects. However, they have a number of significant disadvantages:

They do not show the relationship between individual works, which makes it difficult to assess the significance of each individual work for achieving intermediate and final goals;
- do not reflect the dynamism of developments;
- do not allow periodic adjustments to the schedule due to changes in work deadlines;
- do not provide clear points of combination and connection of adjacent stages;
- do not allow the use of a mathematically based calculation of the implementation of the planned set of works;
- do not provide the opportunity to optimize the use of available resources and the timing of development as a whole.

Network planning and management

Planning and managing a set of works is a complex and, as a rule, contradictory task.

The assessment of the time and cost parameters of the functioning of the system, carried out within the framework of this task, can be made by different methods. Among the existing ones, the method of network planning and management (NPC) has proven itself well.

The main planning document in the SPU system is a network diagram (network model or network), which is an information-dynamic model that reflects the relationships and results of all the work necessary to achieve the final development goal.

The simplest single-purpose network model on a small set of works is shown in Fig. 6.6.

Rice. 6.6. An example of a network diagram for a small set of works

The network model is depicted as a network diagram (network) consisting of arrows and circles.

Arrows on the network represent individual works, and circles represent events. The expected completion time for the work is indicated above the arrows.

The stages of development and management of work progress using a network diagram have the following sequence of main operations:

1) compiling a list of all actions and intermediate results (events) when performing a set of works and their graphical reflection;
2) estimating the time it takes to complete each job, and then calculating the network schedule to determine the time frame for achieving the goal;
3) optimization of the calculated deadlines and necessary costs;
4) operational management of the progress of work through periodic monitoring and analysis of information received on the completion of tasks and the development of corrective decisions.

WORK is any processes (actions) leading to the achievement of certain results (events). The concept of "work" can have the following meanings:

a) actual work - work that requires time and resources;
b) waiting - a process that requires only time (drying, aging, relaxation, etc.);
c) fictitious work, or dependence, is an image of a logical connection between works (depicted by a dotted arrow, above which no time is indicated or a zero is indicated).

EVENTS (except for the initial one) are the results of work performed. An event is not a process and has no duration. The occurrence of an event corresponds to the moment of the beginning or end of work (the moment of formation of a certain state of the system).

An event in the network model can have the following meanings:

a) initiating event - the beginning of a set of works;
b) the final event - achieving the final goal of the work package;
c) an intermediate event or simply an event - the result of one or more works included in it;
d) boundary event - an event that is common to two or more primary or private networks.

An event for work can have the following meanings:

1) the initial event, which is immediately followed by this work;
2) the final event, which is immediately preceded by this work.

A PATH is any sequence of operations in a network in which the final event of each operation of this sequence coincides with the initial event of the operation following it.

The path (L) from the initial to the final event is called complete.

The path from the initial event to this intermediate event is called the path preceding this event.

The path connecting any two events i and j, neither of which is the initial or final one, is called the path between these events.

Network model parameters

The main parameters of the network model include:

a) critical path;
b) event time reserves;
c) travel and work time reserves.

The critical path is the longest path in the network diagram (L cr.).

Changing the duration of any activity on the critical path changes the timing of the final event accordingly.

When planning a set of works, the critical path allows you to find the date of occurrence of the final event. In the process of managing the progress of a set of works, the attention of managers is focused on the main direction - on the work of the critical path. This allows for the most expedient and efficient control of a limited number of works that affect the development period, as well as better use of available resources.

Event time reserve- this is such a period of time by which the occurrence of this event can be delayed without violating the deadlines for completing the complex of works as a whole. The slack time of an event is defined as the difference between the late Tpi and early Tpi dates for the occurrence of the event:

Latest of acceptable deadlines Tpi is such a period of occurrence of an event, exceeding which will cause a similar delay in the onset of the final event, that is, if the event occurred at the moment Tpi, it fell into the critical zone and the work following it should be under the same control as the work of the critical path.

Earliest possible date the occurrence of the event T pi is the period required to complete all work preceding this event. This time is found by choosing the maximum value from the duration of all paths leading to this event.

The rule for determining T r and T p for any network event:

T r and T p for the occurrence of an event are determined by the maximum of the paths L max passing through this event, and T r is equal to the duration of the maximum of the paths preceding the given event, and T p is the difference between the duration of the critical path Lcr and the maximum of the paths subsequent to the event , that is

;

where C and is the initial event;
S z - the final event.

Zero event slack. For these events, the acceptable time is the shortest expected time. The initial (C i) and final (C z) events also have zero slack time.

Thus, the simplest and most convenient way to identify the critical path is to identify all sequential events with zero slack.

Reserve time for paths and work

Full travel time reserve R( L i) is the difference between the length of the critical path t( L cr) and the length of the path under consideration t( L i):

R(L i) = t(L cr) - t(L i).

It shows how much the total duration of all jobs belonging to the path can be increased L i, that is, the maximum permissible increase in the duration of this path. The full travel time reserve can be distributed among individual jobs along the way.

Full operating time reserve R nij is the maximum period of time by which the duration of a given job can be increased without changing the duration of the critical path:

,

Where t ij- duration of work;
ij - the initial and final event of this work;
T ni and T pi are the late and early dates of events j and i, respectively.

Dependent operating time reserve

Since travel time reserve L i can be used to increase the cycle of work located on this path, we can say that any of the work along the path L i in its section that does not coincide with the critical path, it has a reserve of time. But this reserve has a special feature:

if we use it partially or entirely to increase the cycle t(i,j) of any job (i,j), then the time reserve for the remaining jobs decreases accordingly L i. Therefore, such a travel time reserve on which it is located is called a dependent operating time reserve (i, j) and is denoted by .

Independent operating time reserve

In addition to the dependent time reserve, individual jobs may also have an independent time reserve, denoted by . It is formed in the case when the cycles of work (i, j) are less than the difference between the earliest possible deadline for the completion of the event j immediately following this work and the latest possible deadline for the completion of the immediately preceding event i:

Free operating time reserve () is the difference between the early dates of events i and j minus the operating duration t(i,j):

.

Free work time reserve is the maximum period of time by which the duration can be increased or its start delayed without changing the early dates of subsequent work, provided that the initial event of this work has occurred at its earliest date.

Possibility of shifting deadlines The beginning and end of each work is determined using the early and late dates of the events between which this work is performed:

Early start date;
- late start date ;
- early completion date ;
- late work completion date.

Network model analysis and optimization

The initially developed network model is usually not the best in terms of work completion time and resource use. Therefore, the original network model is analyzed and optimized according to one of its parameters.

The analysis allows us to assess the feasibility of the model structure, determine the degree of complexity of each work, and the workload of the work performers at all stages of the work package.

The relative difficulty of meeting deadlines for completing work on non-critical paths is characterized by the work intensity coefficient:

,

where is the duration of the maximum path passing through this work;
- the duration of the segment of this path that coincides with the critical path;
- duration of the critical path.

The higher the tension coefficient, the more difficult it is to complete the work on time.

Using the concept of “travel time reserve”, it can be defined as follows:

.

It is necessary to keep in mind that the reserve time R(L i) of the path L i can be distributed among individual jobs located on the specified path only within the dependent time reserves of these jobs.

The value of the tension coefficient for different works in the network lies within 0Ј<1.

For all jobs, the critical path is equal to one. The value of the tension coefficient helps, when establishing planned deadlines for the completion of work, to assess how freely the available time reserves can be used. This coefficient gives the work performers an idea of ​​the degree of urgency of the work and allows them to determine the order of their implementation if they are not determined by the technological connections of the work.

To analyze the network model, the coefficient of freedom (i, j) is used, which shows the degree of freedom or independence of work cycles that have a free time reserve, and also shows how many times the work duration t(i, j) can be increased without affecting the completion time all events and other network operations:

.

In this case (i, j)>1 always. If (i, j) Ј 1, then this indicates that job (i, j) has no independent slack time.

Optimization of network models according to one of its parameters can be carried out graphically or analytically. When solving the problem of optimizing a network model, they usually calculate the minimum duration of a set of works subject to restrictions on the resources used.

Optimization of the network model, carried out by the analytical method, lies in the fact that it is based on the pattern in which the time to complete any work (t) is directly proportional to its volume (Q) and inversely proportional to the number of performers (m) employed in this work:

The time required to complete the entire set of works is determined as the sum of the durations of the component works:

.

However, the total time calculated in this way will not be minimal, even if the number of performers corresponds to the complexity of the stages.

The minimum time for a set of sequentially performed works and other types of fragments of network models can be found by the method of conditionally equivalent labor intensity.

Conditionally equivalent labor intensity is understood as such a value of labor costs at which the number of performers of an equivalent specialty is distributed among the component works, ensuring the shortest time for their execution.

Conditionally equivalent labor intensity is determined by the formula:

,

where is the labor intensity of the preceding and subsequent work.

The minimum time for completing work will be ensured with the following distribution of workers across stages:

, ,

where is the total number of workers at certain stages.

Graphical method for optimizing a network model - "time-cost"

The time-cost method is to establish the optimal relationship between the duration and cost of work.

Determination of the costs and resources required to complete each job is made after the development of the network schedule.

Thus, material and labor resources are planned based on the overall network structure created by forecasting time estimates.

Rice. 6.7. Time-cost chart

To construct time-cost graphs (Fig. 6.7), for each job the following is specified:

Minimum possible monetary costs for completing the work (provided the work is completed in normal time);
- the minimum possible time to complete the work at maximum monetary costs.

When determining the first pair of estimates, the emphasis is on maximum cost reduction, and when determining the second, on maximum time reduction.

It is possible to approximately determine the amount of additional costs necessary to reduce the time required to complete the work, or to solve the inverse problem using a graph with an approximating straight line. The amount of additional cash costs required to complete the work in a reduced time will be

.

For each type of work, its own graph is calculated and constructed, characterized by the slope of the approximating straight line.

Using the linear cost-time relationship for each type of work, you can calculate the coefficient of increase in costs per unit of time:

.

The economic efficiency of the implementation of SPU is determined primarily by the possibilities of reducing the overall cycle of work and reducing costs through a more rational use of labor, material and financial resources.

Reducing the duration of a set of works ensures a reduction in the payback period of investments, an earlier introduction of goods to the market, which contributes to the competitive success of the company.

Course work

by discipline:

"Organization of production at mechanical engineering enterprises"

Subject:

“Mastering the production of new products »

Introduction

The creation of new types of products is carried out in the process of pre-production, which is carried out outside the framework of the production process.

The pre-production process is a special type of activity that combines the development of scientific and technical information with its transformation into a material object - a new product.

The preparation process is divided into the following works: research, design, technological, production, economic.

Engineering works (research, technical and organizational developments) are the main ones for the preparatory stage.

The next stage is the process of manufacturing and testing prototypes, prototypes and series of machines. These are called experimental manufacturing processes.

The effectiveness of the process of updating manufactured products at machine-building enterprises is largely determined by the correctness and rationality of the chosen method of transition to the production of new products. The nature of product renewal depends on a number of factors:

Resources available to the enterprise that can be used to organize the development of new products (capital investments and their materialization in the form of production facilities, equipment, technological equipment, as well as human resources);

Differences in the degree of progressiveness of products being developed and those being discontinued;

The degree of preparedness of the enterprise for the development of new products (completeness and quality of technical documentation, degree of readiness of technological equipment and equipment, level of personnel qualifications, availability of additional production facilities, etc.);

Design and technological features of products;

Type of production;

Demand for products produced by the enterprise;

Level of unification of products being developed and discontinued.

The methods of transition to the production of new products used in mechanical engineering differ, first of all, in the degree to which the production time of the replaced and mastered models coincides (or the presence of a break between the end of the production of the replaced and the beginning of the production of the mastered model), as well as the ratio of the rate of decline in the output of the discontinued model and the rate of increase in output mastered products. However, with all the variety of options for the processes of updating mechanical engineering products, determined by the various manifestations of the factors listed above, it is possible to identify characteristic methods of transition to new products: sequential, parallel and parallel-sequential.

The sequential transition method is characterized by the fact that the production of new products begins after the complete cessation of production of discontinued products

The continuous-sequential option is characterized by the fact that the production of the product being mastered begins immediately after the cessation of production of the product being discontinued. Organization of development using this option is much more difficult from an organizational and technological point of view. A high degree of completeness of work on technological preparation for the production of a new product before the start of its development is required.

The parallel method is characterized by the gradual replacement of discontinued products with newly introduced ones. In this case, simultaneously with the reduction in production volumes of the “old” model, there is an increase in the production of the “new” model. The length of time for combining varies. This method is most often used in mechanical engineering, both mass and serial. Its main advantage in comparison with the sequential method is that it is possible to significantly reduce (and in some cases completely eliminate) losses in the total production output during the development period.

In mass production, a parallel-staged version of the parallel method is used. It is characterized by the fact that the process of updating manufactured products is carried out in several stages, during which the production of transitional models is mastered, differing from the previous model in the design of individual units and components. At each stage, it is not the final product of the enterprise that is updated, but only its individual components.

The parallel-sequential transition method is quite widely used in mass production when developing new products that are significantly different in design from those being removed. At the same time, the enterprise creates additional capacities (sites, workshops), where the development of a new product begins - technological processes are worked out, personnel are trained, and the production of products to be replaced is organized. After the completion of the initial development period, the main production continues to produce products to be replaced. After the completion of the initial development period, a short-term stop occurs, both in the main production and in additional areas, during which the equipment is redesigned. In this case, the equipment of additional sections is transferred to the main production workshops. Upon completion of work in these workshops, the production of new products is organized.

The disadvantage of this method is the obvious losses in the total output during the production stop and at the beginning of the subsequent period of mastering the new product in the workshops. However, carrying out the initial stages of development in additional (temporary) areas allows later, when launching production, to ensure high rates of increase in the production of a new product.

1. Organization of development of production of new products

1.1 Characteristics of the production development process

Production development is the initial period of industrial production of new products, during which the achievement of the planned design technical and economic indicators is ensured (primarily the design output of new products per unit of time and the design labor intensity and unit cost of production corresponding to this output). Isolating this period is advisable only for conditions of mass and serial types of production, which are characterized by stability in the range of products produced by the enterprise for a certain time; in single production there is practically no development period, since the updating of the nomenclature is associated with the release of each new single product or small batch.

During the development period, the design and technical refinement of the new product and the adaptation of the production itself to the production of new products continue. Therefore, one of the characteristic features of this period is the dynamism of technical and economic indicators of production.

During this period, a significant number of design and technological changes occur, which not only require adjustments to the technical documentation, but also changes to already mastered technological operations, technological equipment, and sometimes processes in general.

Making changes leads to a longer development period and higher costs. During the period of mastery, many workers, especially those employed in the main workshops of mass production enterprises, have to re-master technological operations, serviced equipment, technological equipment, i.e. acquire professional skills in changing production and technical conditions.

It takes some time to develop rational work practices.

In addition, the main characteristics of the development process - the duration of this period, the dynamism of costs - largely depend on the enterprise’s preparedness to ensure extensive serial or mass production. With a high degree of readiness of special equipment and accessories for the start of full-scale production, it is possible to significantly reduce the development period and ensure a slight excess of the labor intensity of the first industrial products in comparison with the design labor intensity.

If the level of technological equipment at the beginning of development does not correspond significantly to the level that is provided for ensuring the design production of products, the development period is delayed, and there is a significant excess in the labor intensity and cost of products in the first years of production in comparison with the design indicators. A high level of readiness of fixed assets for the start of production requires significant capital investments, which in some cases may be excessively large. There is also a risk of abandoning some part of the technological equipment due to the intensive flow of design changes during the equipment period. Therefore, for certain types of products, depending on the types of production, optimal volumes of equipment are usually established at the beginning of the development period.

1.2 Organizational and planned preparation of production

Organizing the production of new products requires not only the creation of new technological processes and changes in production technology, but also changes in the forms and methods of organizing labor and production, and changes in the structure of personnel.

Organizational preparation of production is a complex of works and processes aimed at developing a project for organizing in time and space the production process of manufacturing a new product, a system for organizing and remunerating labor, a logistics system, and a regulatory framework for in-plant planning for products being put into production for the first time.

The development of new products is an integral stage of production preparation, during which the adjustment and development of designed technological processes, forms of production organization, achievement of the planned volume of production, achievement of the planned technical and economic indicators of products are carried out.

In modern conditions, production preparation involves the participation of departments of mechanical engineering enterprises in the introduction of new products in the field of operation. Manufacturing enterprises not only supply products, but also carry out preparation of product consumption and post-production services.

The consumer enterprise should be convinced of the effectiveness of new products and helped to organize their correct use and disposal. These tasks can best be performed by an enterprise that has created a new product, so it is necessary to prepare for the sale of products, services and the use of products by the consumer.

Carrying out the preparation of production requires solving a number of problems: ensuring scientific, technical and production integration of work to create an organizational structure; development of special planning and management methods.

Pre-production planning.

Correct coordination of design, technological and organizational solutions throughout the entire pre-production period.

Planning tasks include the following:

Determination of deadlines for completion of development, guaranteeing the implementation of the plan within the deadlines;

Determination of scope of work;

Maintaining costs within plan.

The implementation of tasks is carried out in plans. The implementation of the planned plans for the technical preparation of production is ensured by: a rational organizational structure of the bodies involved in the technical preparation of production; planning system; regulatory framework.

The structure of technical production preparation bodies depends on the complexity of the tasks being solved, and therefore can be changed by the corresponding order of the head of the organization.

The planning system consists of three stages:

1) enlarged planning - a thematic plan for the future (work order);

2) clarification of the thematic plan, its detailing (coordination and coordination of work with individual performers);

3) operational planning and management (clarification of work for the calendar year and segments of the year).

The choice and use of standards, consolidated or differentiated, depends on the planning stage. The most accurate standards should be at the operational planning stage.

Regulatory basis for planning work on technical preparation of production:

· selection of planning and accounting units according to the stages of technical preparation of production (set of documentation, layouts, parts, technical processes, etc.);

· standards of quantitative relationships that allow you to establish the volume of work to complete either a stage, or a stage of work, or for a specific job;

· labor intensity standards for a station, stage or type of work. Such standards have been developed by industry institutes and are recommended as standard;

· cycle time standards for a station, stage or type of work on technical preparation of production.

Based on scientific and technical forecasts and target programs for the development of a certain area of ​​new technology, taking into account the development plans of the industry and enterprise, calendar plans and schedules for the preparation and development of new types of products are developed.

For these purposes, various forms and methods of scheduling are currently used and matrix, linear and network schedules are constructed. Matrix forms of graphs are a table where the rows on the left side of the table indicate stages, stages, performers of work and planned results, and at the intersection of rows and columns they give the deadlines for the execution of a stage of a type of work for a specific object.

The use of line and network graphs is more widespread.

Linear use is when a small number of executions are involved in the development of an issue or problem and not many events are controlled, and network use is used in complex systems with a large number of performers and events.

A linear calendar schedule for technical preparation of production is usually constructed in such a way that the stages of design preparation of production are carried out sequentially, and technological and planned preparation - in parallel. This is due to the fact that each stage of design preparation for production must be completed with coordination and approval by the customer, and only after that the subsequent stage can be qualitatively developed.

Linear schedules for technical preparation of production have some disadvantages: difficulties in planning operations; inability to rearrange the schedule; unclearly regulated relationships between the performance of work by individual bodies and performers; the impossibility of a clear analysis and prediction of the further progress of work. These disadvantages have led to the use of networks, which have the following advantages:

· clear regulation of the scope of work, their consistent implementation and relationship between performers;

· visibility of the relationship between different events and work and the ability to quickly revise the schedule due to deviations from the planned lines;

· the ability to take into account the dynamics of development and the opinions of different specialists;

· use of probabilistic standards for solving a general problem.

Organization of development of production of new products

2.1 Task conditions

production new product labor intensity

The company plans to organize the production of a new product using its own and borrowed funds. Market research was carried out, which made it possible to focus on a certain value of the project price of the product Ts pr.i and to give a forecast of the expected project sales volume q np. It is expected to carry out a certain pricing policy in the production and sale of products, thereby influencing the expected sales volume in each year of production (the values ​​of the demand elasticity coefficient k 3 have been established, while the expected sales volume responds to price changes in the range ±∆ from the value of C pr.i ).

WHEN COMPLETING THE TASK YOU MUST:

1. Duration of the period of mastering the production of a new product – t OCB.

2. For each j-y year of product production:

a) the maximum possible annual output N max year. j ;

b) average labor intensity per unit of production T avg. j.

II . Using specified values ​​k e, and ∆, justify for each year of production the planned price Tspl and the expected planned sales volume qpl. j. For the planned production development option:

a) average annual cost per unit of production S cp. j.

b) the cost of the annual production volume S year. j ;

c) revenue from sales of products W year. j

d) profit from the production and sale of products P year. j ;

e) average annual number of main workers C cp . j ;

f) the wage fund of the main workers of the Federal Labor Department. j.

2) justify the tactics for repaying borrowed funds.

III . Rate economic feasibility of mastering the production of a new product. Suggest possible areas for using the profits received each year. Complete a summary table of the main indicators reflecting the planned version of mastering the production of a new product.

IV . Use graphical representation of calculated indicators in the form of diagrams and graphs.

Data used to complete the job.

1. The new product is expected to be produced within 5 years (t n = 5 years);

2. Design labor intensity of manufacturing a mastered product T osv = 120 n-h;

3. Average monthly output of established production (design output) N months. finalization = 60 items/month;

4. Capital costs to ensure project output (project capital costs) K pr = 2 million rubles;

5. The intensity of the reduction in labor intensity during the development period (exponent b) depends on the readiness coefficient k r and is calculated by the formula b = 0.6 – 0.5 k r ;

6. Data used in the aggregated calculation of the cost of manufacturing a product:

– costs for basic materials and components M = 565 rubles/piece;

– average hourly wage rate for main workers: 1 hour = 12 rubles/hour;

– additional salary of main workers α = 15%;

– single social tax β = 35.6%;

– shop indirect costs k c = 150%;

– general production costs k on = 30%;

– non-production costs k vp = 5%.

Specified by options:

1. The enterprise’s own capital investments at the start of production K c = 1.2 million rubles;

2. Possible bank loan for the development of production of the product K b =0.4 million rubles;

3. Loan repayment period t to p =4.0 years;

4. Interest rate for a loan RUB. 5%/year;

5. The coefficient of annual increase in the interest rate when the loan repayment period is exceeded k y =2.0;

6. Expected project quantity of sales by year of product production q np: 1 year – 300 pcs./year, 2 year – 500 pcs./year, 3 year – 950 pcs./year, 4 year – 1200 pcs./year, 5 year – 1000 pcs./year;

7. Labor intensity of manufacturing the first product (initial labor intensity) T n =400 n-hours;

8. Average monthly production of products for the development period N m ec = 32 pcs./month;

9. Increase in the cost of the product for each percentage of underutilized capacity k p =0.2,%;

10. Demand elasticity coefficient k e =3.0%;

11. Price change interval ∆=36% .

12. Design price of the product C pr.i = 7.6 thousand rubles.

2.2 Calculation part

1. Determination of initial capital costs:

Kn = Ks + Kb = 1.2+0.4 = 1.6 (million rubles)

K s – own capital investments;

K b – possible bank loan;

2. Determination of the availability factor of fixed assets:

K g = K n / K pr = 1.6/2.0 = 0.8

Kpr – project capital costs;

The value of the coefficient is quite high; this position of the enterprise will provide obvious benefits by reducing the development period, i.e. already at the beginning of the development period it will be possible to reach a level of production costs close to the design one.

3. Determination of the exponent b of the learning curve:

b = 0.6 – 0.5* K g = 0.6 – 0.5*0.8 = 0.2;

4. Determination of the serial number of a product of mastered production:

Tn – labor intensity of manufacturing the first product;

Т осв – design labor intensity of manufacturing a mastered product;

N rev = = 1372 (ed.)

5. Duration of the development period:

t otv = N osv / N months = 1372/32 = 43 (months) = 3.5 (years)

N m ec – average monthly production of products for the development period;

6. Determination of the total labor intensity of products manufactured during the development period:

T sums = (T n / (1-b)) · (N osv 1- b – 1) = (400 / 0.8) · (1372 0.8 – 1) = 161253 (n/hour)

7. Construction of a schedule for mastering production (Fig. 1).

Definition of segment OE:

OE = t otv · (1 – N months / N osv) = 43 · (1 – 32 / 60) = 20 (months) = 1.7 (years)

According to the schedule, the value of N months is determined, which is necessary to calculate the average monthly output in each year of the development period. As a result, the serial number of the product is established for each of these years. The data is summarized in the table:

8. Determination of the labor intensity of a product by year of development:

T sum1 = T n /1- b · (N osv max 1- b – 1) = 400 / 0.8 · (120 0.8 – 1) = 22500 (n-h)

T av1 = T sum1 / N osv = 22500 / 120 = 188 (n-h)

T sum2 = T n / 1-b · (N osv max 1- b) = 400 / 0.8 · (468 0.8 - 121 0.8) = 45000 (n-h)

T av2 = T sum2 / N av = 45000 / 348 = 129 (n-h)

T sum3 = T n / 1-b N osv max 1- b = 400 / 0.8 (1020 0.8 – 469 0.8) = 59000 (n-h)

T av3 = T sum3 / N osv = 59000 / 552 = 107 (n-h)

T sum4 = T n / 1-b N osv max 1- b = 400 / 0.8 (1717 0.8 – 1021 0.8) = 65860 (n-h)

T av4 = T sum4 / N osv = 65850 / 697 = 94 (n-h)

T sum4 = T n / 1-b N osv max 1- b = 400 / 0.8 (2437 0.8 – 1718 0.8) = 62500 (n-h)

T av4 = T sum4 / N osv = 62500 / 720 = 87 (n-h)

∑T sum =254850 (n-h)

9. Determining the error in calculating the total number of products planned for production during the development period (∂ 1) and the total labor intensity of these products (∂ 2):

∂ 1 = │((N osv – ∑N max year) / N osv) │ 100%

∂ 1 = │ ((1372–2437) / 1372) │ 100% = 77.6%

∂ 2 =│ ((T sum – ∑T sum) / T sum) │ 100%

∂ 2 = │ ((161253 – 254850) / 161253) │ 100% = 58%

10. Comparison of the maximum possible production output N max year and project sales volumes (Fig. 2). Formation of a plan for production and sales of products by year:

Rice. 2. Comparison of the maximum possible production output N max year and project sales volumes by year of production

Demand is favorable, twice the supply. It is possible to envisage a price increase of 36% (the maximum value for the task option), while the possible sales volume will decrease by 60%

q sales = = 120 ed;

N square year1 = 120 edition;

q pr.1 = 120 edition;

C pl.1 = 7.6 · 1.36 = 10.34 thousand rubles.

Demand is favorable. You can increase the price by ensuring a balance between supply and demand. An acceptable reduction in sales volume to the level of 350 products, i.e. · 100% = 30%.

This will happen when the price increases by = 15%

N square year1 = 348 edition;

q pr.1 = 348 edition;

C pl.1 = 7.6 · 1.15 = 8.74 thousand rubles.

Demand is favorable. An acceptable (equilibrium) reduction in sales volume to 552 products, i.e. for 398 pcs. (950–552), or by · 100% = 40%. The price will increase by = 20%.

N square year1 = 552 edition;

q pr.1 = 552 edition;

C pl.1 = 7.6 · 1.2 = 9.12 thousand rubles.

Demand is favorable. An acceptable (equilibrium) reduction in sales volume to 697 products, i.e. for 505 pcs., 100% = 40%,

The price will increase by = 20%.

N square year1 = 697 edition;

q pr.1 = 697 edition;

C pl.1 = 7.6 · 1.2 = 9.12 thousand rubles.

Demand is favorable. An acceptable (equilibrium) reduction in sales volume to 720 products, i.e. for 280 pcs., 100% = 28%,

The price will increase by = 14%.

N square year1 = 720 ed.;

q pr.1 = 720 ed.;

C pl.1 = 7.6 · 1.14 = 8.66 thousand rubles.

Planned production and sales program by year

11. Cost per unit of production, cost of annual production, sales revenue, profit by year of production.

Cost per unit of production in any period of time during the development period:

M– costs of basic materials and components, rub./ed.;

L j– costs of the basic salary of the main workers, rub./ed.;

k ts, k op, k vn– shop floor, general production and non-production expenses, respectively, %;

α –

β - unified social tax, %.

Magnitude L j, is calculated by the formula:

where 1 hour is the average hourly wage rate for main workers, rubles/hour.

Enterprise costs for manufacturing products in the jth year:

S year j = S avg. j * N year j

N year j – planned annual production volume in the jth year, pcs./year;

Revenue from product sales:

W year j = C pl j q pl j

Ts pl j – selling price of the product, rub./ed.;

q pl j – expected sales volume, edition/year;

Enterprise profit from production and sales of products in the jth year:

P year j = W year j – S year j

Required average annual number of main workers in the jth year:

F d – actual annual working time of one worker, h;

k in – average rate of fulfillment of standards;

Total wage fund for main workers in the jth year:

L j = 188 12 = 2256

S avg1 = = 8551 rub. = 8.6 thousand rubles.

S year1 = 8.6 *120 = 1032 thousand rubles.

W year1 = 10.34 * 120 = 1240 thousand rubles.

R year1 = 1240–1032 = 208 thousand rubles.

L 2 = 129 12 = 1548

S av2 = = 6053.6 rub. = 6.05 thousand rubles.

S year2 = 6.05 *348 = 2105.4 thousand rubles.

W year2 = 8.74* 348 = 3041 thousand rubles.

R year2 = 3041 – 2105.4 = 935.6 thousand rubles.

L 3 = 107 * 12 = 1284

S ср3 = = 6676.53 rub. = 6.7 thousand rubles.

S year3 = 6.7 * 552 = 3698.40 thousand rubles.

W year3 = 9.12 * 552 = 5034.24 thousand rubles.

R year3 = 5034.24 – 3698.40 = 1335.84 thousand rubles.

L 4 = 94 12 = 1128

S ср4 = = 4572.12 rub. = 4.5 thousand rubles.

S year4 = 4.5 * 697 = 3136.5 thousand rubles.

W year4 = 9.12 * 697 = 6356.64 thousand rubles.

R year4 = 6356.64 – 3136.5 = 3220.14 thousand rubles.

L 5 = 87 12 = 1044

S av5 = = 4275.8 rub. = 4.3 thousand rubles.

S year5 = 4.3 * 720 = 3096 thousand rubles.

W year5 = 8.66 * 720 = 6235.2 thousand rubles.

R year5 = 6235.2 – 3096 = 3139.2 thousand rubles.

12. Tactics for repaying borrowed funds.

Bank loan 400 thousand rubles, interest on the loan - 5%, can be paid based on the results of the first two years.

13. Average annual number of main workers by year of production.

14. Payroll fund for main workers.

α – additional salary of main workers, %;

=311328 rub. =311 thousand rubles.

conclusions

The lowest costs of the enterprise for the manufacture of products (cost price) in the 1st year (1032 thousand rubles). The highest costs of the enterprise for the manufacture of products (cost) in the 4th year (3967 thousand rubles).

The lowest revenue from product sales occurred in the 1st year (RUB 1,240 thousand). The highest revenue from product sales occurred in the 4th year (6356.64 thousand rubles), the highest profit of the enterprise from the production and sale of products in the 4th year (3220.14 thousand rubles). The lowest profit of the enterprise from the production and sale of products occurred in the 1st year (208 thousand rubles). The smallest required average annual number of main workers is in the 1st year (12 hours), the largest required average annual number of main workers is in the 4th year (38 hours).

The lowest total wage fund for main workers in the 1st year (311 thousand rubles). The highest total wage fund for main workers in year 5 (RUB 8,644.3 thousand).

A characteristic feature of the period of mastering production is the dynamics of technical and economic indicators of production, primarily labor, material and cost costs for the manufacture of products.

There is an excess of labor intensity and cost of products of the initial period compared to the final one.

Bank loan 400 thousand rubles, interest on the loan -5%, (400x0.5=200 thousand rubles) can be paid based on the results of the first two years. (agreement with the bank to repay the loan within 2 years).

This option for mastering the production of a new product should be considered economically feasible.

The profit of the first 2 years will be used to repay the loan and interest on it. In the future, profits can be used to improve the material and technical equipment of the enterprise, develop and introduce innovations.

Literature

1. Fatkhutdinov R.A. Organization of production. Textbook. M.: INFRA-M, 2000.

2. Organization of production at the enterprise. Textbook for technical and economic specialties. Edited by O.G. Turovets and B.Yu. Serbinovsky. Publishing house CENTER-MART, 2002.

3. Organization and planning of mechanical engineering production. Textbook. Edited by Yu.V. Skvortsova, L.A. Nekrasova. M.: “Higher School”, 2003.

4. G.A. Kotekin, L.M. Tit. Organization of production. Tutorial. Minsk: I.P. "Ecoperspective", 1998.

5. L.A. Glagoleva Workshop on the course of organization, planning and management of an enterprise in the mechanical engineering industry. Tutorial. M.: Higher School, 1981.

Mastering Production is a set of measures to prepare for the production of new products.

Dictionary of business terms. Akademik.ru. 2001.

See what “Production Mastery” is in other dictionaries:

Development of production- one of the stages of putting products into production, including testing and testing the prepared technological process, and mastering practical techniques for manufacturing products with stable indicator values ​​and in a given volume... ... Official terminology

DEVELOPMENT OF PRODUCTION- a set of measures to ensure the preparation of an enterprise (association) for the production of products it has not previously produced...

DEVELOPMENT OF PRODUCTION- a set of measures to ensure the preparation of an enterprise (association) for the production of products it has not previously produced...

accounting of costs for preparation and development of production- Accounting for costs associated with preparing for the release of new products, improving the quality of manufactured products, etc. The costs of preparation and development of production, included in the cost of production, include: design costs and... ...

ACCOUNTING FOR THE COSTS OF PREPARATION AND DEVELOPMENT OF PRODUCTION- accounting for costs associated with preparing for the release of new products, improving the quality of manufactured products, etc. The costs of preparation and development of production, included in the cost of production, include: design costs and... ... Great Accounting Dictionary

expenses for preparation and development of production Technical Translator's Guide

COSTS FOR PREPARATION AND DEVELOPMENT OF PRODUCTION- goods (works, services): for the development of new enterprises, production facilities, workshops and (or) units (start-up costs); for the development or production of tools and equipment; for the preparation and development of new types of serial or mass-produced products... ... Great Accounting Dictionary

Costs for design, construction and development of the technological process for manufacturing a new product; redevelopment of placement, rearrangement and adjustment of equipment; production and testing of a prototype (batch of products); on the… … Economic dictionary

Costs for design, construction and development of the technological process for manufacturing a new product; re-planning of placement, rearrangement and re-adjustment of equipment; production and testing of a prototype (batch of products); on the… … Encyclopedic Dictionary of Economics and Law

COSTS FOR PREPARATION AND DEVELOPMENT OF PRODUCTION OF NEW TYPES OF PRODUCTS- costs of design, construction and development of the technological process for manufacturing a new product; redevelopment, rearrangement and adjustment of equipment; production and testing of a prototype (batch of products); for design... ... Large economic dictionary

Books

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• Economic risks of mining production, A. Petrosov. Methods for identification, accounting, analysis, qualitative and quantitative risk assessment, adapted to the conditions of the economics of mining production, have been systematized. Approaches, techniques and...

Object, subject and purpose of the course “Enterprise Economics”.

Creation and development of production of new goods.

Structure of the national economy (spheres, sectors, complexes, industries, enterprises)

Structure of an enterprise business plan.

Basic concepts about the enterprise.

Market pricing of products, scope and factors determining it.

Classification of enterprises according to various criteria.

Investments, their direction and sources of financing.

The essence and types of entrepreneurship.

Marketing and product strategy of the company.

Production and organizational structure of enterprises.

Financial plan of the enterprise.

Organization of the production process.

Production risk assessment and insurance.

Concentration of production, its advantages and disadvantages.

Authorized capital and property of the enterprise.

Specialization of production and its economic efficiency.

Remuneration: principles, forms and systems.

Combination of production, its features and efficiency.

Enterprise loans and their economic assessment.

Classification and structure of enterprise personnel.

Organizational-economic and organizational-legal forms of enterprises in the Russian Federation.

Labor productivity, its assessment and economic significance.

The company's strategy, its types and selection factors.

Reserves for growth of labor productivity.

The simplest methods for assessing the effectiveness of investments.

Organization of labor at the enterprise.

The theory of optimal production volume.

Labor standardization at the enterprise.

Cost-based pricing of products and its scope.

Remuneration at the enterprise.

Product production plan.

Basic production assets, their classification and evaluation.

Business plan of the enterprise, its purpose and role in production planning.

Depreciation of fixed assets.

Pricing policy of the enterprise and types of prices.

Depreciation of fixed production assets and their reproduction.

Production cost estimate.

The production capacity of the enterprise and its use.

Enterprise costs and their classification.

Working capital, their structure and economic significance.

Investment efficiency and its assessment according to the system of international indicators.

Industrial stocks and their rationing.

Innovation policy of the enterprise.

Work in progress and its rationing.

Engineering and reengineering at the enterprise.

Rationing the consumption of material resources.

The influence of competition on the price of goods and the profit of the enterprise.

Material consumption and reserves of its economy.

Justification of the optimal planning and management decision for the enterprise's activities, selection of optimization criteria.

Working capital turnover, its indicators and the economic significance of its acceleration.

Costing.

Product quality, its assessment and measurement.

Product cost and its structure.

Product competitiveness and its determining factors.

Assessing the efficiency of an enterprise's economic activities.

Standards and product certification.

Balance sheet of an enterprise and calculation of indicators of its financial condition.

Product quality management system.

Taxation of enterprises and its impact on business efficiency.

1. Object, subject and purpose of the course “Enterprise Economics”.

Economy is the study of how society uses certain limited resources to produce useful products and distributes them among different groups of people. That's why enterprise economy is the science of how this phenomenon occurs within a single enterprise. As the name of the course suggests, object study is an enterprise. In accordance with current Russian legislation, an enterprise is understood as an organization that uses a variety of resources, processes them accordingly and receives marketable products, provides certain services or performs any work with the aim of subsequently selling the finished product on the market. At the same time, the enterprise must structure its activities in such a way as to receive a certain profit.

Subject The course's research focuses on production, economic and organizational-economic social relations that develop in an enterprise during its operation.

1. Creation and development of production of new goods.

Qualitative improvement of production is carried out in the form of innovations. The field of science that studies various theories of innovation - the formation of innovations, their dissemination, factors that counter innovations, the development of innovative solutions - is called innovation.

Innovation activities is a process aimed at implementing the results of completed research and development into the production process. Innovation - is the final result of innovative activity, realized in the form of a new or improved product (technological process) sold on the market.

Classification of innovations:

According to the degree of novelty, they are distinguished:

Basic innovations (implement major inventions and are the basis for the formation of new generations and directions of technology development);

Improving (related to the introduction of small and medium-sized inventions);

Pseudo-innovations (aimed at partial improvement of outdated types of equipment and technology);

According to their role in the reproduction process, innovations are classified into:

consumer;

investment;

By degree of difficulty:

1. synthetic;

For reasons of occurrence:

reactive (aimed at the survival of the company, they appear, as a rule, as a reaction to radical innovative transformations carried out by competitors);

strategic (are proactive in nature and aimed at gaining competitive advantages in the future);

According to the nature of application, they are distinguished:

product innovation (aimed at the production and use of new products and services);

market ones (opening up new areas of application for already known products and services and allowing the needs for them to be realized in new markets);

process innovations (aimed at new technologies, process organization and management);

social innovation (focused on the construction and functioning of new social structures).

The concept of “innovation” can only be applied to those innovations, the costs of creation and implementation of which are recouped within the regulatory time frame. In this case, the period of time from the origin of an idea to the practical implementation of an innovation is called innovation life cycle. Innovation is financed from the same sources as the financing of any investment (self-financing, borrowed funds, attracted sources, etc.).

The investment policy of enterprises should be aimed at increasing production fundamentally

home » Useful » Organization of development of new products. Object, subject and purpose of the course “Enterprise Economics”. System for creating and developing new products