Test planning and resource provision. Effective resource support of the activities of APK enterprises. Financial resources of the company
Enterprises use various economic resources to carry out their activities, including the main production facilities and working capital. To produce their products, the company must promptly acquire the necessary resources in its suppliers in such an amount that it considers it necessary.
In the short term, the demand planning for economic resources is to propose that the enterprise acquires a certain resource in the competitive market and, in turn, sells produced products on the relevant market. Any enterprise, planning the magnitude of the profit, should weigh the benefits of acquiring each additional unit of resources to allow it to produce and sell more products. The company decides on the acquisition of additional resources based on the comparison of the obtained or planned utmost income from the use of this resource with its limit costs.
Perspective planning of the needs of various resources at each enterprise should be focused on the satisfaction of the available demand for products and the appropriate sentence with the highest possible efficiency of production.
There are two approaches to improving prospective resource planning:
1) the need to apply integrated methods for determining the need for economic resources in strategic planning;
2) the ability to use natural indicators (meters) of the cost of production resources.
In the process of planning the need for long-term resources, the following tasks should be resolved:
- determining the composition of the necessary input resources and their grouping by type, functions, procurement methods, storage periods and other features;
- establishing reasonable procurement of the required resources;
- the choice of basic suppliers by type of resources required by the enterprise;
- coordination with suppliers of basic production requirements for the quality of input resources;
- calculation of the required resources, the size of transport parties and the number of supplies of materials and components;
- Determination of costs for the purchase, transportation and storage of material resources.
Planning the needs of entrance resources in many enterprises is the most developed stage of internal production management. It should affect all other processes of production, distribution and consumption of material goods and be, in turn, under the influence of each of them. At the same time, on most of our enterprises, as in foreign firms, the definition of resource needs is reduced mainly only to financial planning. Money is not the only and most important resource in promising or strategic planning. Many planning economists believe that if there is money, all other resources can be purchased as needed. However, this is not always true at the enterprises, for example, no money cannot be bought at the right time, technological energy or professional qualifications of personnel, which are not available or their need has not been previously planned. In any case, it is more likely that R. L. Akoff writes that qualified specialists will raise money faster, and not money will attract them. In addition, the critical deficiency of non-financial resources is at least as probably as a critical lack of money.
Consequently, said confirms the need for wider use in planning well-known natural resource meters. When planning entrance resources, industrial structures, technological equipment, as well as various categories of personnel and other prolonged use resources, planning economists usually calculate the following most important indicators:
1. How much is the resources of each species, when and where will they be used?
2. What amount of resources will be available in the required place and at the planned time, if the behavior of the enterprise and the environment will remain in the future unchanged?
3. What is the gap between the required and existing resources in the enterprise?
4. How to eliminate this gap, and what sources are better to use for this?
5. What are the costs of eliminating a gap in the needs of various resources?
Consider in more detail promising planning of various resources on the example of machine-building enterprises. The planned need of entrance resources is usually determined by the work of annual production volumes and the cost of the consumption of the corresponding materials on one product. In the course of planning a promising need for material resources, it is necessary to take into account their presence in the future, as well as the expected growth in market prices. In the planned perspective, the potential deficit and price increases for certain types of resources can often be combined. In world practice, there are three ways that enterprises and firms may oppose the deficit and high cost of resources: material replacement, vertical integration, technology change.
When planning a promising need for input resources, it should also be borne in mind that neither previously calculated indicators nor developed planned decisions nor basic sources of supply should be taken in the future as something unchanged or permanent. Preliminary assumptions used in assessing resource needs, it is necessary to periodically review in order to know the degree of reality changing with the time of needs and the possibility of the appearance of the best suppliers and effective supplies.
Perspective planning of the needs of the enterprise in technological equipment can be carried out by two approximate methods:
- the ratio of the total machine-intensity of the products and the effective fond of the operation of the equipment unit;
- division of the aggregate volume of production, works or services for the performance of one machine.
The choice of methods for planning the need for production equipment depends on the source data used. In the first case, it is necessary to have annual, quarterly, monthly or weekly indicators of strokes produced on the appropriate equipment of products. In the second - voluminous natural indicators of manufacturing products on data types of machine tools.
The planned need of an enterprise in industrial areas, facilities depends on the number of additionally input equipment. Knowing the number of machines and one-piece area occupied by one machine, it is possible to calculate the overall production area, as well as to resolve the possibility of its lease or facilities in a promising plan. The planned solutions associated with production facilities and technological equipment always depend on the estimates of future demand. Since such estimates contain some inaccuracies and possible errors, it is necessary to provide planned precautions to further use equipment in broader purposes than originally planned. The flexibility of plans and the ability to expand the activities of the enterprise are the most obvious protective measures against the uncertainty of prospective planning of production resources, including labor.
Labor resources as an economic category is a combination of the working-age population, potentially ready to participate in the production of material values \u200b\u200band the provision of services in the labor market. They include all the workable, economically active population of the relevant territorial, industry or other level, such as the country, of a separate region, a certain industrial complex. Thus, labor resources are part of the population of the relevant working age with physical and intellectual ability to work.
The composition of the labor resources of the country or region is characterized by many quantitative and qualitative indicators. The first reflect the number of working-age population on the floor, age or regions, the second - in terms of vocational education, qualifying composition, production experience, etc. The ratio of labor resources in certain categories determines their corresponding characteristics or indicators in composition and structure. To analyze the age structure of labor resources in domestic practice, it is customary to allocate four groups: youth - from 16 to 29 years, the average age - in the range of 30-49, pre-mounted - respectively 50-55 and 50-60 for women and men and retirement age. Other age ranges, for example, in 5 or 10 years can be installed in scientific and practical purposes.
The basis for determining the quantitative and qualitative characteristics of labor resources is the following source data: the total population, the average life expectancy of the person, the established period of working age, the proportion of the working-age population, the average number of hours spent, the main indicators of labor costs and the level of labor skills, etc. . The population is the most common indicators of human resources and serves as a basis for calculating the number of working-bodies. From the total number of people's people, the number of students and disabled persons is deducted. The number of able-bodied population is usually established according to a periodically conducted census with the subsequent adjustment of the results obtained.
Based on the number of able-bodied population in cities and settlements, personnel personnel departments can predict the number of necessary personnel to involve it in the labor activity of a particular enterprise.
The planned natural indicators of the promising need for a variety of economic resources serve as the basis for determining the necessary capital investments or investments in the enterprise.
Management, consulting and entrepreneurship
Any enterprise planning the magnitude of the profit should weigh the benefits of acquiring each additional unit of resources allowing it to produce and sell more products. The company decides on the acquisition of additional resources based on the comparison of the obtained or planned utmost income from the use of this resource with its limit costs. Perspective planning of the needs of various resources at each enterprise should focus on the satisfaction of the available demand for products and ...
Topic 6. Planning of resource support for enterprises
Enterprises use various economic resources to carry out their activities, including the main production facilities and working capital. To produce their products, the company must promptly acquire the necessary resources in its suppliers in such an amount that it considers it necessary.
In the short term, the demand planning for economic resources is to propose that the enterprise acquires a certain resource in the competitive market and, in turn, sells produced products on the relevant market. Any enterprise, planning the magnitude of the profit, should weigh the benefits of acquiring each additional unit of resources to allow it to produce and sell more products. The company decides on the acquisition of additional resources based on the comparison of the obtained or planned utmost income from the use of this resource with its limit costs.
Perspective planning of the needs of various resources at each enterprise should be focused on the satisfaction of the available demand for products and the appropriate sentence with the highest possible efficiency of production.
There are two approaches to improving prospective resource planning:
1) the need to apply integrated methods for determining the need for economic resources in strategic planning;
2) the ability to use natural indicators (meters) of the cost of production resources.
In the process of planning the need for long-term resources, the following tasks should be resolved:
- determining the composition of the necessary input resources and their grouping by type, functions, procurement methods, storage periods and other features;
- establishing reasonable procurement of the required resources;
- the choice of basic suppliers by type of resources required by the enterprise;
- coordination with suppliers of basic production requirements for the quality of input resources;
- calculation of the required resources, the size of transport parties and the number of supplies of materials and components;
- Determination of costs for the purchase, transportation and storage of material resources.
Planning the needs of entrance resources in many enterprises is the most developed stage of internal production management. It should affect all other processes of production, distribution and consumption of material goods and be, in turn, under the influence of each of them. At the same time, on most of our enterprises, as in foreign firms, the definition of resource needs is reduced mainly only to financial planning. Money is not the only and most important resource in promising or strategic planning. Many planning economists believe that if there is money, all other resources can be purchased as needed. However, in enterprises this is not always the case, for example,what kind of money can not be bought at the right time technological energy or professional qualifications of personnel, which is not available or their need has not been previously scheduled. In any case, it is more likely that R. L. Akoff writes that qualified specialists will raise money faster, and not money will attract them. In addition, the critical deficiency of non-financial resources is at least as probably as a critical lack of money.
Consequently, said confirms the need for wider use in planning well-known natural resource meters. When planning entrance resources, industrial structures, technological equipment, as well as various categories of personnel and other prolonged use resources, planning economists usually calculate the following most important indicators:
1. How much is the resources of each species, when and where will they be used?
2. What amount of resources will be available in the required place and at the planned time, if the behavior of the enterprise and the environment will remain in the future unchanged?
3. What is the gap between the required and existing resources in the enterprise?
4. How to eliminate this gap, and what sources are better to use for this?
5. What are the costs of eliminating a gap in the needs of various resources?
Consider in more detail promising planning of various resources on the example of machine-building enterprises. The planned need of input resourcesit is usually determined by the work of annual volumes of output and the cost of the consumption of the corresponding materials per product. In the course of planning a promising need for material resources, it is necessary to take into account their presence in the future, as well as the expected growth in market prices. In the planned perspective, the potential deficit and price increases for certain types of resources can often be combined. In world practice, there are three ways that enterprises and firms may oppose the deficit and high cost of resources: material replacement, vertical integration, technology change.
When planning a promising need for input resources, it should also be borne in mind that neither previously calculated indicators nor developed planned decisions nor basic sources of supply should be taken in the future as something unchanged or permanent. Preliminary assumptions used in assessing resource needs, it is necessary to periodically review in order to know the degree of reality changing with the time of needs and the possibility of the appearance of the best suppliers and effective supplies.
Perspective planning of the needs of the enterprise in technological equipment can be carried out by two approximate methods:
- the ratio of the total machine-intensity of the products and the effective fond of the operation of the equipment unit;
- division of the aggregate volume of production, works or services for the performance of one machine.
The choice of methods for planning the need for production equipment depends on the source data used. In the first case, it is necessary to have annual, quarterly, monthly or weekly indicators of strokes produced on the appropriate equipment of products. In the second - voluminous natural indicators of manufacturing products on data types of machine tools.
The planned need of an enterprise in industrial areas, facilities depends on the number of additionally input equipment. Knowing the number of machines and one-piece area occupied by one machine, it is possible to calculate the overall production area, as well as to resolve the possibility of its lease or facilities in a promising plan. The planned solutions associated with production facilities and technological equipment always depend on the estimates of future demand. Since such estimates contain some inaccuracies and possible errors, it is necessary to provide planned precautions to further use equipment in broader purposes than originally planned. The flexibility of plans and the ability to expand the activities of the enterprise are the most obvious protective measures against the uncertainty of prospective planning of production resources, including labor.
Labor resources as an economic category is a combination of the working-age population, potentially ready to participate in the production of material values \u200b\u200band the provision of services in the labor market. They include all the workable, economically active population of the relevant territorial, industry or other level, such as the country, of a separate region, a certain industrial complex. Thus, labor resources are part of the population of the relevant working age with physical and intellectual ability to work.
The composition of the labor resources of the country or region is characterized by many quantitative and qualitative indicators. The first reflect the number of working-age population on the floor, age or regions, the second - in terms of vocational education, qualifying composition, production experience, etc. The ratio of labor resources in certain categories determines their corresponding characteristics or indicators in composition and structure. To analyze the age structure of labor resources in domestic practice, it is customary to allocate four groups: youth - from 16 to 29 years, the average age - in the range of 30-49, pre-mounted - respectively 50-55 and 50-60 for women and men and retirement age. Other age ranges, for example, in 5 or 10 years can be installed in scientific and practical purposes.
The basis for determining the quantitative and qualitative characteristics of labor resources is the following source data: the total population, the average life expectancy of the person, the established period of working age, the proportion of the working-age population, the average number of hours spent, the main indicators of labor costs and the level of labor skills, etc. . The population is the most common indicators of human resources and serves as a basis for calculating the number of working-bodies. From the total number of people's people, the number of students and disabled persons is deducted. The number of able-bodied population is usually established according to a periodically conducted census with the subsequent adjustment of the results obtained.
Based on the number of able-bodied population in cities and settlements, personnel personnel departments can predict the number of necessary personnel to involve it in the labor activity of a particular enterprise.
The planned natural indicators of the promising need for a variety of economic resources serve as the basis for determining the necessary capital investments or investments in the enterprise.
6.1. Planning of capital investments
Strategic planning for the development of enterprises provides for the substantiation of the necessary capital investments or investments for the implementation of upcoming projects. In the annual plans of the enterprise, the immediate implementation of these projects is carried out. Capital investments include monetary resources or investment funds related to the acquisition, content and expansion of the main production facilities, intangible assets, working capital and other types of enterprise ownership.
Capital investments or investments in the enterprise are planned to implement the following innovative projects:
Implementation of research, experimental, design, technological organizational works;
Acquisition, disassembly, delivery, installation, commissioning and mastering of technological equipment and equipment of the manufacturing process;
Mastering the production and finalization of prototypes of the product, the manufacture of layouts and models, design of objects and equipment;
Construction and reconstruction of buildings and structures, the creation or rental of production areas and jobs, as well as other elements of fixed assets directly related to the implementation of a project for the production of new products;
Replenishment of the norm of working capital caused by the introduction of processed processes or production of products;
Preventing the negative social, economic and other consequences caused by the proposed projects.
Thus, the total magnitude of the required capital investments in technological equipment can be determined by the following formula
K OB \u003d C E'K C + T P + with SMR + A PL + Z NNR + S PKR, (6.1)
where to Ob. - the total amount of capital investments;C E. - market price unit of equipment;To S. - the number of required units of equipment;T R. - transportation costs;SMR - the cost of construction and installation work;A PL - rental (cost) of the production area;Z NNR - costs of research and development;S pkr. - costs for design work.
Such calculated dependencies can be prepared for each enterprise division, the type of production resources, the market segment, etc. They can be used to calculate the required capital investments and assessment of the investment consequences of a variety of planned solutions. These consequences can be assessed for a number of relevant assumptions relative to future economic conditions.
Capital investment plans are usually developed for annual investment projects, but can be prepared for longer periods.
Investment projects can be used to assess the diversity of the consequences of alternative resources, as well as the conditions of the internal or external environment. They can be applied in the long-term planning of such indicators of the enterprise, as income on investment capital, dividends per share, profit per unit of products sold, total income per share, share sales in the market, etc.
Investment planning allows each enterprise to choose such options for placing scarce resources that can ensure the best of possible social and economic results. It serves not only the basis for assessing the economic efficiency of investment projects, but also is an analytical tool, with which you can find the right answers to the following questions:
1. What is the total amount of capital investment or should the enterprise do in the planning period?
2. What specific investment projects should the enterprise should take in the future?
3. What sources will the enterprise investment portfolio be funded?
The choice and substantiation of planned solutions on all these issues are closely related to each other. They should not be reduced to finding simple answers about which the direction of investment should be financed from this amount of funds, since the volume of borrowing and the size of the share emissions are variable values \u200b\u200bthat are constantly under the control of the top management of the company. Therefore, all decisions about choosing an investment project and obtaining funds in the ideal case should be accepted simultaneously. In turn, the selection of the project cannot be made by an enterprise without taking into account its value, which is largely influenced by the possibility of obtaining the necessary investment.
Analysis of the effectiveness of investment gives answers to all issues. Ultimately, it creates an enterprise the possibility of free choice of such an option to distribute costs in space and time, which in the future can give maximum profit or income into invested capital. Taking into account the developed theory of investment solutions and methodological provisions, the maximization of income or increment of capital can be achieved according to the rule of either a net discounted value, or an intra-profit rate of profit.
In the other case, the correct determination of the cost of capital is required. It is the cost of resource projects used to finance projects. Capital value can be determined on the market or calculated as an alternative value. When assessing an investment project, the cost of capital must fulfill the role of the minimum cost payback ratio, which is overlapped with acceptable results. The ideal will be such a project option when the cost of capital automatically establishes the value of the general investment budget of the enterprise, since decisions should be selected that ensure the possibility of obtaining income equal or superior costs. Such an investment policy leads to maximizing the profits and welfare of shareholders, since only those projects that increase the total amount of its net discounted income are included in the company's strategic plans.
In the process of planning investments on strategic or long-term projects, the cost of capital and total revenues will be uncertain. In this regard, during the calculations, it is usually assumed that the total cost of funds on the market reflects not only the existing price of money, taking into account the income of the future period, but also the degree of risk associated with their use in any particular enterprise. In addition, it is necessary to take into account the estimated period of the investment project, attracting your own or borrowed funds, planned refinancing rates and project lending and many other uncertainty factors both internal environment and the external environment of the enterprise.
In market relations of industrial enterprises, banking structures and financial organizations, the main sources of investment are their own revenues of firms and organizations attracted capital capital and founders, targeted funding from federal or regional funds, loans of commercial banks, issuing securities or emission of corporations, sponsorship and other types of contributions, etc. In each of the listed sources of capital financing, there are many general rules and features of maximizing results and minimizing costs. The expansion of the sources of financing of capital investments of the enterprise will contribute to their further economic development and an increase in the efficiency of the use of existing main production funds, working capital and other resources.
6.2. Planning material support of the enterprise
In terms of the enterprise, the number of main and auxiliary materials, tools, fuels and other material resources is established in terms of the annual exchange of work.
In economically, it is the most significant part of the cost of production (up to 60-70%). Economical spending of materials, resources is a very significant factor in reducing the cost of products and reduce the required working capital.
Development is preceded by an analysis of the implementation of the plan in terms of volume and assortment, the quality analysis of the materials received.
The material and technical support plan is developed on the basis of production programs, regulations and raw materials, fuel, energy, component, component, equipment, activities, and end and end of the year, co-operational residues, prices for all types of resources.
The logistics department determines the needs of the enterprise in resources, the norms of storage, and also takes part in the development of the material and technical support plan, measures to save, organize warehouse operations for receiving, storage, accounting and issuing materials, monitors the compliance of their quality, Provides timely and complete admission to the sets of materials within the established limits, performs operational and considerable accounting and analysis of supply and warehouse operations.
The process of product sales is closely connected closely.
The marketing and sales department monitors the timely shipment, quality and completeness of products supplied to consumers, acceleration and cheapening sales of sales from the supplier to the consumer.
For planning, the company is developing the nomenclature of consumed materials, determines the planning and estimated prices for them, establishes technically reasonable norms of expenses.
The nomenclature of materials is a systematic list of materials used in the enterprise, indicating their main properties, sizes, technical characteristics and symbols. It provides uniformity in the name of the materials (a single classifier of industrial products) and corresponds to a clearer work of the supply authorities.
The planning price includes in the supplier's wholesale price, surcharges of sales or supplied organizations, railway tariff or water fractice, loading and unloading and slaughter costs.
The material consumption rate should provide for the most economical use of it in specific conditions of production, that is, should be progressive.
Consumption rate of material Includes useful consumption of material, Additional costs caused by the technological process, costs that are not related to the technological process, but in the minimum amount available in production (for example, spray loss, drying). In this way,
. (6.2)
The material use ratio is determined by the formula
. (6.3)
The material consumption standards are set by methods: analytical and estimated, experimental laboratory, experimental statistical. Auxiliary materials are normalized by either calculated or experimentally.
The rate of the material is used to establish the volume of the required importation of them on the planned period of the procedure for their receipt from suppliers, as well as to determine the size of warehouse premises and calculating the needs for working capital.
Continuity and continuity of production processes requires that in warehouses of the enterprise's supply of the enterprise constantly there was some stock of materials and tools, etc. The value of such a stock must be minimally necessary on the basis of the conditions of consumption and delivery of these materials to the consumer warehouse.
Motion of material stocks of materials is planned according to a maximum minimum scheme (Fig.6.1).
Fig.6.1. Schedule of moving stock of materials
Current reserve A part of the warehouse reserve is called the need of workshops in the materials between its next supplies. This part is spent and regularly restored, and is determined by the formula
, (6.4)
where T. - the period between the two next deliveries;
D. - average daily consumption of material;
R - The magnitude of the supplied party.
Current stock changes from up to 0.
Middle stock corresponds to half the maximum. It is the norm of material reserves taken into account when determining the planned amount of working capital, and is determined by the formula
. (6.5)
Insurance reserveZ p. Called part of the warehouse material of the material intended for ensuring production in the absence of the current value, as well as unexpected deviations from normal supply conditions
Z p \u003d Dt Art, (6.6)
T st - the time required for urgent restoration of the current stock.
Warehouse reserve - at the time of the next delivery is equal to the sum of the maximum current and insurance stock
. (6.7)
When planning material support, determine the need for basic materials by the formula
, (6.8)
Release of products of the i-th name;
Technical rate of consumption of material;
m - product nomenclature.
For auxiliary materials are determined by the formula
, (6.9)
Scope of work in conditional meters;
l - nomenclature of equipment that usesi. -Done type of material.
The preparatory plan or the logistics balance contains the calculation of the need for materials by type and standards to be prepared in the planned period, sources of their receipt and is calculated by the formula:
, (6.10)
The amount of material harvested by a certain type;
, - stock of materials in the warehouse of the planned at the end of the planned period and the beginning of the same period.
Based on the material and technical support plan, we make material applications that are discussed by the technical and financial divisions of the enterprise to allocate relevant funds.
In order to implement the plans, the relevant departments of the enterprise perform a greater operational and procurement work (obtaining funds for materials, submission to suppliers of detailed specifications, etc.).
The use of materials by species as a whole on the enterprise is reflected in the materials composed on a quarterly basis.
Operational reports on the use of all types of materials make it possible to identify excess costs and take measures to prevent non-productive losses.
Control questions
1. What are the approaches to improving the planning of resource support of the enterprise?
2. How is promising resource consumption planning? What are the cost of the flow rate to apply?
3. To implement what innovative projects are capital investments planned?
4. How to determine the need for investment in the implementation of planning? How are the costs of different years compare?
5. What indicators should be calculated when planning material and technical support of the enterprise?
As well as other works that may interest you |
|||
| 75441. | Organizatsiya Medical Skishin Special Skardo | 219.5 Kb. | |
| Methods Conducted: Stucked Dichannya: Warningly Put on a firm surface on the back. ONNIA HUME PІDTRIMATE THE HERE OF THE POTTH LOST IN THE TRANSFER WINDING HAVE HAVE HAVE HAVE HAPPY NIVERSHIP ONODKITIM YOUR ROT. Robbing themselves to whitually bite your mouth through a husting bandage before the rotor's company I am blowing the ritter. | |||
| 75442. | Zahist population of the Northful Natural Situators. Radіatsіyna, Himіchna І bіologica Nezena. Transdannya Ta Specialty Diy Pіdrozdilіv Milіtsії | 108.5 Kb. | |
| Zahist population of the Northful Natural Situators. Zahist population of the Northful Natural Situators. Dissassed by a collaborative zahist of the population. L_tetura: Law of Ukraine Pro Zahist Drophalnusha І Territory VID of the Supportary Situators of the Technogenic Ta Natural. | |||
| 75443. | Єdina PUTTED SYSTEM OF POCHIRANNY І reaction at the supervisiaine situati technogenic nature. Organizatsіin Structure of Tsivіlish Rollery MVS Ukraine | 294 KB. | |
| Basic Zandania І Rіshnnya Chief of Funki OGP for the Conduction of Nefіdny Names. Basic Zandania І Rіshnnya Chief of Funki OGP for the Conduction of Nefіdny Names. VІDPOVYY DO RABLINE Kab_netu Mіnіstiv Ukraine ... | |||
| 75444. | Basic understanding about the supervisiaini situzia. DII special warehouse for TSO signals. Nauseous Chinniki Viobnichiy Avaria, їh fourth on Ecologician Cheerless, Ta Beat, That's Healthy People | 123.5 Kb. | |
| Nadzvychaina sytuatsia camp Tse Especially the legal regime yaky Mauger timchasovo vvoditisya in Ukraїnі chi in okremih її mіstsevostyah at viniknennі Nadzvychaina sytuatsia situatsіy technogenic abo natural nature not nizhche zagalnoderzhavnogo rіvnya scho prizveli chi mozhut prizvesti to lyudskih i materіalnih vtrat stvoryuyut zagrozu Zhyttia i health gromadyan abo at sprobі zahoplennya State Vladi Chi Zmіni Constitutsіynya Lada Ukraine Shan Ambulance І Perebchaє Naddanny Vіdpovіdnimi authorities of the History Vladimirovoy Commander, the authorities of Mishtsev ... | |||
| 75445. | Objectives and objectives of management accounting in Project Expert | 28.5 Kb. | |
| Calculation of a group of financial coefficients and indicators characterizing the financial condition of the enterprise: the liquidity of assets and solvency; financial sustainability of the enterprise; business activity and management efficiency; profitability; The probability of bankruptcy of the enterprise. For a general assessment of the dynamics of the financial condition of the enterprise, it is necessary to group the balance sheet articles in specific groups on the basis of the liquidity of the article of the asset and the urgency of the liability of the Liability article. It allows you to determine the structure of the property of the enterprise and ... | |||
| 75446. | Analysis of economic activity in the system 1C: Enterprise | 23.5 Kb. | |
| Analysis of economic activity in System 1C: Enterprise Configuration Universal: Analysis of economic activities for 1C: Enterprise 8. Analysis of the cost of basic and auxiliary industries for arbitrarily organized calculation articles. Analysis of the consumption of materials for production according to arbitrarily organized nomenclature groups. Specific reporting for agricultural production: Analysis of the movement of agricultural animal birds analysis of the work of the fleet and MTP machineryotractor fleet. | |||
| 75447. | Costs, Classification and Accounting in Project Expert | 46.5 Kb. | |
| Similar principle is used to smooth out the oscillations of overhead. Accounting for overhead costs for overhead costs include all production costs that cannot be directly included in the cost of products. To enable data costs in the cost of the cost of products, various methods of proportional distribution of the separation of invoices are used. Singing for a single rate This method is that it is often chosen for the separation of overhead costs. | |||
| 75448. | Principles of constructing information data models | 31.5 Kb. | |
| The main structural elements of infological models are the essences of the relationship between them and their attribute properties. It is necessary to distinguish such concepts as the type of essence and an instance of the entity. The concept of entity type belongs to the set of homogeneous personalities of items of events or ideas of speakers as a whole. A copy of the entity belongs to a specific thing in the set. | |||
| 75449. | Project accounting and non-production costs in Project Expert | 32 kb. | |
| The procedure for accounting for industrial and non-production costs in Project Expert Production and non-productive costs The most important principle of accounting costs in a market economy is to divide costs costs and expenses costs. If all goods produced during the reporting period in the same period and sold then these two concepts would be enough to determine the profits received: profits \u003d income costs. Then Profit for the reporting period will make a profit \u003d income cost costs sold costs for the period like ... | |||
Send your good work in the knowledge base is simple. Use the form below
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
Posted by http://www.allbest.ru/
Introduction
resource Labor Material Planning
Objectives of resource management system management:
timely provision of consumers of the firm necessary types of resources of the required quality and quantity;
improving resource use is an increase in labor productivity, fund-studies, reducing the duration of productive cycles, ensuring the rhythm of processes, reducing the turnover of working capital, the full use of secondary resources, increasing investment efficiency.
Types of resources:
labor resources - industrial and industrial personnel (main and auxiliary workers, engineering and technical workers and employees, junior service personnel, disciples) and indiscriminate staff;
material resources (raw materials, materials, fuel and energy resources, spare parts);
main Production Funds - Buildings and Constructions, Transmission Devices, Power Machines, Technological Equipment, Vehicles, Control Automation Means, Measuring Instruments, Economic Inventory, etc.);
financial resources - own capital, borrowed capital, intangible assets and p.;
cumulative resources - the sum of previous types of resources in monetary terms.
The presence and composition of resources is determined by the amount of a specific type of resource, its structure according to the nomenclature and the range, quality and delivery time.
The process of movement of resources includes:
formation of resources, i.e. Attracting resources to fulfill marketing research, R & D, organizational and technological preparation of production, production of goods and the implementation of services, capital construction, warranty service of the company. In turn, the involvement of resources for the production of goods, the fulfillment of services is divided into resources to directly manufacture goods, performing services, repair and operational needs, non-production needs; for capital construction - for new construction, expansion of production, technical re-equipment, reconstruction;
use of resources according to one of the listed areas;
restoration of resources;
disposal or write-off resources.
Factors of improvement of resource use:
application to the processes of movement of resources of the set of scientific approaches and management principles;
optimization of the formation and use of resources by applying methods for rationing, modeling, forecasting, factorial, functional and construction analysis, economic rationale for optimization, balance methods, network models, etc. methods;
improving the design of the goods;
improvement of technology by applying laser, electrophysical, electrochemical, electron-ray, plasma, biological, radiation and other progressive methods providing minimum waste and labor costs;
application of materials with predetermined properties;
typification of technologies by unifying elements of the structures of technological processes and equipment, equipment, production organization;
improving resource management;
application of optimal resource methods for these conditions;
stimulating improvement in the use of resources.
Resource Methods:
through commodity and commodity stock exchanges;
direct links, auctions, contests;
own production or preparation;
sponsorship and others.
Functionsresourceproperty
Enterprises are determined by the type of activity. It is quite natural that the description of the resource support of the enterprise is to list the tasks relating to it.
The functions of the enterprise's resource support are to coordinate demand and proposals for a specific product when minimizing costs both in the strategic and tactical relationship, as well as to maintain the proper level of the company with specific suppliers and customers.
From this definition, at least 2 of the tasks of the resource support - dialogue and choice. Under the dialogue is the relationship of the enterprise with suppliers of raw materials and materials and consumers of products. Internal and external dialogues differ - that is, the transfer of services received from external partners (both suppliers and customers) wishes, and restrictions on the use of material, technological and labor resources.
It is also obvious that resource support activities covers a long period; At the same time, resource support should ensure the rapid and efficient occupation of the company tactical positions. And the main thing here is the collection and processing of information. This is the future of resource providing as a holistic system for managing information, bumping its elements and involving them to achieve the objectives of the firm, controlling the use of funds, continuous tracking of movement forward.
Thus, the resource support is in the heart of the company in various fields of choice, in the center of the activities taken; Undoubtedly, it is an important factor in the development of a general policy of the company. At the same time, performing the function of control, the MGO is lost material character.
The resource support of all companies, organizations costs the same essential task: the elimination of production failures caused by the inconsistency of the movement of goods, materials, information and competencies. Resource security is a way to organize an enterprise, which allows to unite the efforts of various units producing and implementing goods and services in order to optimize financial, material and labor resources used by the firm to implement their economic goals.
Planningresourceproperty
To implement a resource provision, it is necessary to develop a specific toolkit that allows you to manage the level of the proposed service, as well as the level of appropriate costs. In this regard, priority of information planning systems are priority.
Planning - the decision-making process based on expectations - allows you to achieve the expected results by impact on the complex set of interconnected mechanisms.
In the process of strategic planning, decisions are made regarding the structure of the distribution network or capital investments necessary to give greater flexibility to the material circulation system.
Operational planning of resource support is a means of regulation and controls involved in the production of raw materials and finished products. Its purpose is to develop contacts between various services of the company, strengthening the coordination of their activities and increasing their motivation to the tasks of resource provision.
Strategic planning of resource support activities should help the company learn to adapt to changes in the environment. Examples of strategic decisions caused by changes in the environment can be considered to be the decision to move the center of implementation in connection with shifts in the territorial distribution of the clientele, as well as the development of flexible production. aimed at faster satisfaction of the constantly complicating market requirements.
The task of operational planning of resource support is to ensure the most efficient use of resources and funds sent to satisfy the momentary needs. Typical planning options for this type are the development of a program for the release of some equipment or the development of a calendar schedule for sending products to the consumer. Sometimes the methodological toolkit of resource support is developed simultaneously to make a strategic decision-making and for planning current needs. Thus, the presented model of production and implementation can ensure the development of the optimal scenario for placing factories and warehouses in terms of the global strategy of the company. Often, the same model can contribute to solving the operational task - optimization of the turnover of raw materials and goods in order to reduce stocks and storage time.
Threeaspectresourceproperty
Table 1.
|
Inform. Sources |
Events in planning |
Management events |
Reception events. Goods |
mater. Threads |
|
|
Prediction of final product demand Adjustment by received orders. Calendar planning of transportation of finished orders. Goth flow control. Products. Operational product planning. Operational production planning. Calendar planning of supply. Control of feels. P / Fabricatov Drawing up supply plans. |
Managed processing of customer orders. Control over flights with a commodity Accounting and inventory of goods stocks Orders Region. Warehouses Center. warehouses. Order orders. divisions. Control for provided. Services. Accounting for semi-finished products and stocks. Orders Management Suppliers. Control over the provision of services. |
Preparation of orders for implementation. Exploration. Placing and content of goods in stock. Delivery from the center. Warehouses on the region. Transportation and managers of goods to a degree. on the center. Warehouses. Packaging of goods. Interception and inter-plant. Transportation. Transportation of raw materials and components. Supply of raw materials from mining items in recycling points. Preparation of orders for shipment orders. |
The leading experts of the theory of economics and logistics offer the following model of multi-stage resource planning:
1) strategic planning. Based on long-term forecasts of demand, costs of costs, changes in the economic environment and the limits of loading of production capacity. This allows the optimal strategy in marketing, production and financing.
2) Tactical planning. Applied within the time period from several months to one year. It helps to formulate interconnected tasks for receiving annual profit for the company's service. As well as develop a combination of private plans for operational services of procurement, production, transportation, maintenance of technology. etc. Tactical plans are easy to revise during the year, as real demand is detected.
3) Operational planning. It makes it possible to distribute the received orders between different production units so as to provide a specific satisfaction of current needs. The physical distribution of finished products is improved by the introduction of the "Warehouse-Supplies" scheme. Development of a similar integrated approach to optimization of material flow control represents one of the main ways to use the potential of resource support in order to increase the total competitiveness
OperativeplanningMTO
Theoretically, the planning of MGO operations can be represented as a schematic division by 5 mainly not related to each other:
1) forecasting demand;
2) production planning;
3) planning the physical distribution of products;
4) Supply planning:
5) The system of evaluating the results of the MTO system functioning.
This includes two subsystems: 1) accounting and monitoring the execution of orders coming from customers, and 2) accounting and controlling the execution of orders by its suppliers. Elements are listed in the chronological order of the relevant tasks. The lower the place of the element (see Fig. 1), the shorter the time horizon carried out by this service operation.
Consider briefly every element.
Fig.1 General MTO Planning Scheme (Distribution - Production Supply)
Forecasting demand. At this stage, the demand retrospective is analyzed, based on accounting and analysis of orders received by the company earlier (for as long as possible). At the same time, two types of work should be done in parallel: to establish differences in the types of products and, possibly, consumers, as well as choose from the entire wide range of existing methods of predicting those that can be used in specific conditions. The third stage is reduced to testing and the selection of suitable methods for drawing up the forecast, taking into account the knowledge gained in retrospective demand and types of goods. It also includes a comparison of the results obtained with real demand, recorded during this period.
Production planning. Specialists in the field of production management automation offer an approach that enters the "Planning - Execution - Control" scheme. Its essence is that the system is preparing plans, the execution of which is assigned to various services: Procurement Service, Production Service, Equipment Service, etc. Then the real indicators are compared with the planned to identify and eliminate discrepancies.
This method is based on two basic principles:
1) The management is carried out on the basis of planned indicators, and not on extrapolated data:
2) The management takes into account the interdependence of the components of the same finished product.
Planning the physical distribution of products (or sales resource). Under the Sales Resource Supply System, it is necessary to understand the network of services producing units whose activities are aimed at meeting trade demand at a given level of costs and quality of goods. This activity is carried out in the framework of the operational planning system, linked to the production of goods and with material supply.
First of all, based on the data obtained in the prediction of the demand and during the accounting of orders, a general plan for resource supply is being developed. At the same time, the amount of cash from external and internal suppliers is established. The figures obtained allow you to make sure that the movement of material flows in due volume can indeed be provided during the period under consideration.
The next stage of the process is the development of product flow programs throughout the distribution network, from production units to the final sale centers, even before the clientele. This stage is conjugate with the definition of warehousing needs. Requirements are also taken into account here. At this stage, the program of mass movements of goods is drawn up, and then optimized the scale of storage rooms and their geographical location. The calendar schedule for the preparation of goods to shipment and supply to the consumer can be developed on the basis of working programs used by regional implementation centers.
Planning transport operations contributes to the reduction of their costs while simultaneously maintaining a specified level of service. This is achieved thanks to the following measures:
The optimal distribution of transportation on various types and types of product fraud, the selection of the most qualified carriers;
Optimization of the structure of the fleet of vehicles, control over their use and content;
Development of routes that allow maximum use of vehicles and working hours in compliance with current social legislation;
Development of a daily optimal calendar schedule for routes with drawing up forecast reports and selection among various types of vehicles.
Supply planning. It is to draw up an order-outfit for procurement with clarification of data on the number of purchased goods, as well as periodically orders and penalties due to overdue deliveries. A typical version of the operational planning is to prepare a supply program for available orders, taking into account restrictions on the part of cash in production and in the trading network.
Evaluation of the results of the functioning of the system of resource support. The results of the evaluation of the results are as follows:
Informing all interested representatives of the leadership of the results achieved, rated from the point of view of performance and costs, as well as the payback of invested funds; correlation of real indicators with planned for the purpose of implementing the necessary adjustments;
Ensuring the management and functional services of the company by the method of quantifying the goals. Bringing relevant targets to each level of management:
Strengthening individual components of the general process of planning resource provision based on coordination of tasks facing various participants in physical turnover;
Improving the interaction of representatives of various levels and echelons of management, as well as the development of the system of stimulating by implementing the principles of management for the purposes;
Ensuring scientifically based decision-making on the basis of modeling the main possible options.
Conclusion
The choice and determination of the need for long-term resources is an important step in strategic planning.
A variety of economic resources are widely used in modern enterprises: the main production facilities and working capital, or, in market language, the main and working capital. First of all, it is a means of production, labor objects and labor, land, buildings, structures, technological equipment, work tools, labor resources, material reserves, etc.
For the production of any product, the company must acquire the necessary economic resources in its suppliers in a timely manner. There are separate markets for each type and quality of production resources. The main buyers of resources are various firms, enterprises and other organizations. Their demand for services of certain resources is a secondary need that has a certain origin, since all manufacturers consume resources for the manufacture of other products.
L.itera
1. Gordon M.P. , Tishkin E.M. , Uskov N.S. How to carry out the economic delivery of goods to the domestic and foreign buyer. Moscow. "Transport" 1993.
2. Erotic Mate, Daniel Tikshe. Material and technical support of the enterprise. Moscow. Progress. 1993.
3. Edoo M. and others. Methods of decision making. - M.: Audit, Uniti, 1997.
4. Smirnov E.A. Development of management decisions. - M.: Uniti, 2000
5. Ilyasov I.I. The system of heuristic techniques solving problems. -M.: Row 1992
6. Soviet Encyclopedic Dictionary / Ch. Ed. A.M.Prohorov. - 3rd ed. - M.: Soviet Encyclopedia, 1985.
7. Falmer R. M. Encyclopedia of modern management, t. 4 m.: Finance and statistics, 1992.
Posted on Allbest.ru.
Similar documents
Evaluation of the essence and efficiency of the use of resource support of the enterprise of the agro-industrial complex. Analysis of the financial condition and use of the production resource. Development of the forecast of resource support of the enterprise in the planning period.
coursework, added 02.10.2012
Characteristics of the organizational and legal form of an industrial enterprise: legal status, constituent documents. Planning the main indicators of economic activity; Calculation and analysis of resource support, economic costs and results.
coursework, added 02.08.2011
Economic essence of the resource support of the enterprises of the metallurgical industry. Main suppliers of resources for the production of copper drainage. Moscow market of copper drain. Sales market, competitors (comparison of economic indicators).
course work, added 15.06.2012
Form of production organization at the enterprise. Economics of resource support of the enterprise. Features of the enterprise with raw materials. Economic indicators of the results of the enterprise. Recommendations for improving economic results.
course work, added 04/04/2007
Essence and planning methods. The rationing and planning of the costs of the main and auxiliary raw materials, as well as planning the number of employees for the implementation of the manufacturing program. Planning a production program on the example of IP Azarov.
coursework, added 08/06/2011
Development of proposals for changing the resource provision of production and economic activities of the enterprise. Costs attributed to the cost of production. Calculation of indicators of resource use efficiency and determining the break-even point.
course work, added 01/06/2009
Analysis of the optimal relationship between costs and results, main factors for resource maintenance. Commercial efficiency of the production and economic activity of the enterprise. The composition and structure of the main production facilities.
coursework, added 10/20/2010
The overall characteristics of the enterprise. Organizational and technological features of production of basic types of livestock production (milk) and crop production. Evaluation of resource and production and technical potential. Financial results.
thesis, added 05.11.2014
The concept of the resource potential of the enterprise, its composition and structure. Tasks and scheme for assessing the status and use of resource potential, the need to build a valuation model. Basic methods to increase the level of resource potential and its use.
examination, added 01/15/2015
The concept of leasing, its problems of formation and development in Russia, the main advantages and disadvantages. Description of the object of research and determination of the resource capabilities of the enterprise. Development of proposals for changing resource support activities.
The purpose of developing a material technology plan to optimize the needs of the enterprise in material and technical resources, as the savings on resources can lead to a deterioration in the quality and competitiveness of products, and the desire to create excess reserves and the irrational use of resources - to the "death" of working capital and reduce their effectiveness Use
N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N ensuring high quality of the supplied resources; minimization of the cost of acquiring, delivery and storage of commodity values; determining the optimal delivery time and size of transport batches of acquired material resources; determination of the optimal level of stocks of material technology resources; Development of policies for the whole savings of material resources, maximum involvement in the economic turnover of secondary raw materials, leading the development of the production of economical and resource-saving types of products and technologies; Creating conditions for the effective activities of the structural divisions of the enterprise on the principles of complete commercial calculation, etc.
The acquisition of resources in the market of goods and services is carried out by enterprises in direct contracts, in wholesale trade, including fairs, auctions and in logistics organizations, as well as other intermediary organizations
The material and technical service under the conditions of market relations is studied by the needs of the materials of raw materials and materials for the purpose of technical procurement of cheaper resources, the supply capabilities service must determine the material and technical resources, the basis may accumulate orders for industrial orders in the role of divisions for to buy consumer materials by economically reasonable parties and receive discounts when buying large parties
The source data for the development of the material and technical support plan is the planned production volumes, the volume of technical and organizational development, capital construction, as well as the regulatory framework, taking into account the tasks to reduce material consumption standards
The material and technical support plan (Fig. 12. 1) is compiled in physical and value terms for the year and disaggregated by the quarters
During the development of a material impact plan, the maximum possible savings of the production tools achieved as a result of: N n n of the weight loss of machines and products without deteriorating their qualitative characteristics; reduction of waste and losses due to the introduction of new progressive technological processes; Replacement of expensive and scarce materials cheaper
The material and technical support plan of the enterprise (firm) is drawn up in four stages; Calculation of the need for certain types of resources Analysis of the efficiency of resource use. Study of the market of raw materials and materials Drawing up a procurement plan of material resources.
The need for basic production in materials (raw materials) to the production program (MPI) is determined by multiplying the rate of consumption of this type of materials per unit of production (Hij) and on the planned volume of its release in this period MPI \u003d Σ Hij x TJ
The definitions of the need by analogy lies in the fact that the products that in the period of calculating the need there are no costs of consumption are equated with similar products to which there are consumption rate of materials. At the same time, it is necessary to take into account the characteristic features of the new product, for which the correction method is introduced into the calculation
Mpi \u003d σ hai x tj x konij, where i is the material required to perform the production program; Ni- material consumption rate on a similar product; TJ - product output program in the planned period; Copij - coefficient, taking into account the characteristics of the consumption of material for the production of this product compared to the same
If there are no products in the planned period of products on certain types of product range, the need for material resources is calculated on the basis of the data on the actual consumption of materials in the preceding planned period and the specific decrease in it in the planned year
MPI \u003d M fi x i 1 x i 2, where MPI is the need for this material on the planning period; MFI - the actual consumption of this material in the preceding similar period; I 1 is an index of increasing or decreasing a production program in the planning period compared with the preceding; I 2 - the index of the average decrease in the rate of consumption of material in the planned period
The need for auxiliary materials (MV) can be determined consolidated if the possibility of direct calculation is eliminated on the basis of the development of technically reasonable consumption rate on this type of auxiliary materials
Effectively this need is determined by multiplying the actual amount of consumption of this type of material (IF) for the previous period on the ratio of production volume in the planned period (T 1) to the volume of production in the preceding period (T): MV \u003d MF x T 1 / T 0
The need for machine oil can be determined taking into account its costs on 1 machine-hour of operation of the equipment by the following product: MMM \u003d NSF X PE XWC, where MMM - the annual need for machine oil, kg; NSt - the average annual park of machines for which this machine oil is used; NHC - oil consumption rate on 1 machine-hour work of this type of equipment, kg / h; FE-planned average annual workfund of the work of this type of equipment, h.
The need for material resources for capital construction carried out by contracting organizations is produced separately by sources of funding (centralized and non-centralized) based on: planned volume (volumes) of construction installation works; the intra-industry and sectoral structure of construction and installation work on the refined plan of the year preceding the planned; Object rates of consumption of materials per 1 million p.
The need for the technical production of material resources for measures for development plan and the organization is determined on the basis of work on improving technology, mechanization and automation of production, development and implementation of new techniques, volumes of research, experimental and other planned work and the norms of consumption of materials for these goals
The need for material resources for the repair of fixed assets is determined based on the volume of fixed assets as of January 1 of the year preceding the planned approved by the rate of consumption of materials by 1 million p. The cost of fixed assets and the correction coefficient that determines the need for this material to repair the newly introduced tools for labor, industrial and non-production buildings and structures
The need for material resources for the manufacture of technological equipment and the tool is determined according to the following formula: PM \u003d HV X WFCs, where it is the need for this form of material (in the appropriate natural units) to the manufacture of equipment and tools in the planned year; NV - the rate of consumption of the same type of material (in the appropriate units) to the manufacture of equipment and tools in the base year per 1 thousand rubles. gross products; KN - the coefficient of change of the rate of consumption of materials on the manufacture of equipment and tool; This coefficient is determined taking into account the decline in the expenditure rate of the equipment and the tool and the possibility of increasing centralized supplies; VP - Designed Gross Products in the planned year, thousand rubles. ; CT - coefficient of increasing technological equipment in the planned year compared to the Basine Year
The total number of materials that is constantly in the nearest, is determined by multiplying the duration of the production cycle of products in days to the average daily consumption of the specified material in natural units of measurement
In the presence of data on the change, it has grown in detail or products to the end of the planned period Compared to its beginning, the need for materials on the change in unfinished production (PMH) is determined by the formula of the PMN \u003d σ (DKI + DNI) x Hi, where DKI, DNI- amounts of products or the details of the i-th view in unfinished production, respectively, at the end and the beginning of the planned period; Ni - material consumption rate on the product or part of the i-th view; n - the number of product items or parts, on the production of which this material is consumed
With a large number of items of parts and products and different cycles of their manufacturer, a simpler, but less accurate method based on data on the change in work in progress (PMH) is applied: PMN where NK, NN-monetary assessment of work in progress on the beginning and end of the planning period, thousand . R. ; T - the volume of commercial products, thousand rubles.
The size of the production reserve depends on: the magnitude of the need for various types of raw materials and materials; the frequency of manufacturing products by enterprises-suppliers; the frequency of the launch of raw materials and materials into production; seasonality supplies materials; the ratio of transit and warehouse forms of supply; Transit supplies
The magnitude of the production reserve is justified by the norm of the production reserve, which is the average of the material during the year in the days of its average daily consumption planned at the end of the year as passing. The size of the transit reserve is determined by the formula (ZPI): ZPI \u003d Ni x PMI R where ZPI is the size of the transit stock according to I-MU material; Ni, - the norm of the transit reserve of the i-th material, day. ; PMI is the need for I-M material on the trade issue; R - Number of days in the planned period
The need for natural fuel MT (T, M 3) is determined by dividing the total amount of conditional fuel MTU under this production program to the caloric equivalent (CE) of the fuel used: MT \u003d MTU KE MT \u003d MTU x 7000 KZ at the same time KE is determined by the caloric content of 3 (in kcal) of a specific species used (ordered) fuel to the calorie content of the conditional fuel 7 thousand kcal (1 kg of conditional fuel during combustion allocates 7 thousand kcal heat)
The need for fuel for industrial technological needs (MPT) is calculated according to the following formula: MPT \u003d Q X 1, 1 Gφ where q - heat consumption for production technological needs (per year, month), feces; q - calorieness of fuel, feces; φ - the efficiency of the boiler installation
The need for the heating of production and administrative buildings and structures is determined taking into account the type of buildings, their design, the duration of the heating period, the coefficient of calorie content of the fuel used: MTO \u003d H 'TS V (TV) G 103
where MT 0 is the annual need for natural fuel, kg; N "- The rate of consumption of conditional fuel per day per 1 thousand m 3 of the outdoor volume of the heated building with the difference of the outer and internal temperature of 1 ° C (this norm is set according to the directory depending on the thermal characteristics of the building, the climatic conditions of the area and the efficiency of the heating system ), kg; TC - the duration of the heating season, installed according to the directory, depending on the location of the area, days; V- Outdoor volume of heated building, m; TV - the temperature of the internal air (usually in accordance with the rules of labor protection and safety regulations are taken equal to 12 - 18 ° C for service and 0 -5 ° C for warehouses); TN - the average outdoor temperature during the heating season, determined by the special reference table, in which the dates of the beginning and end of the heating season are indicated for each climatic belt and the average temperature of the external air by season; q - natural fuel calorism coefficient, to The company will enjoy the company in the planned year (this coefficient shows the ratio of the calibration unit of a particular fuel to the caloriness of the conditional fuel unit)
The need for electrical and thermal energy consists of energy needs for technological purposes (in electrometallurgy, electric welding, for electroplating works, etc.), energy needs for the movement of equipment and tools, energy needs for economic needs (lighting and lighting and Ventilation of production and administrative buildings and structures, etc.)
The need for motor electricity in the planned period is determined on the basis of the total power of all operating motors, the planned coefficient change of equipment and the duration of shifts, the loading factor of equipment
The need for electricity for lighting is calculated on the basis of the power of the lamps, the number of hours of their burning per day and the duration of the enterprise in the planned period
The need for authenticated (MB) used in the operation of lifting cranes, motorgles, compressors, mobile power plants, etc. Techniques equipped with gasoline engines can be determined according to the following formula (T): MB \u003d NB PE NB 1000 where NB - average annual The acting park of this type of cars with a gasoline engine, units. ; FE - the average annual planning of the work of one machine, machine-h; NB - Communication rate of Autobanzin per 1 machine-h work, kg.
The need for automobiles for cars (buses, cargo and passenger cars, etc.) MBA is determined in tons taking into account the brand of the car and the planned run and calculated according to the MBA formula \u003d Na La x per 1000 100 where the Na- average annual acting fleet of the car of this brand (type), units. ; LA - the annual norm of the mileage of the car of this brand, km; On - the rate of consumption of autobanzin per 100 km mileage of the car of this brand, kg
The calculation of the need for equipment (machines), cable and other types of products is carried out in the following areas: to replace physically exhaust and morally outdated equipment; to increase production capacity due to an increase in the production program; for research and development on mechanization of production processes, the introduction of new equipment and advanced technology; on repair and operational needs
The need for equipment for the replacement of physically worn and morally obsolete equipment on existing enterprises is determined, taking into account the need for a systematic update of the operating fleet of machines (based on acts on their technical condition) in order to a significant increase in production in these enterprises, increasing the intensification of production, labor productivity growth and Improving the quality of products
The need for equipment to increase production facilities is justified by technical and economic calculations that prove the insufficiency of the existing equipment park to perform a given program.
The need for equipment for research and development work, as well as works on the mechanization of production processes and the introduction of advanced technology, is determined on the basis of research plans, taking into account the implementation of the achievements of science and technology
The need for equipment and machines for repair and operational needs is determined taking into account the availability and the planned growth of the operating park, its age composition, progressive norms of consumption of spare parts, service life, etc.
The need for spare parts can be determined by the following formula: PZch \u003d nzch KSM of the SMP KV where the PZch is the need for spare parts; Nzch - the rate of demand in spare parts per unit of equipment; KSM - the average number of shifts per day; SMP - the average list of machines in the planned period (sets taking into account the availability of machines, receipts and loss of them over the planned period); KV - coefficient (more than one), showing the degree of reuse of spare parts due to their recovery
The overall need for a tool (s), the workshop, the plant for the planned period is determined (pcs.) For each type of instrument: and \u003d in + IOF, where in is the regulatory consumption of the tool for the entire planned period, pcs. ; I- standard Tool Redemption Foundation, Piece. ; IOF - the actual cash turnover of the tool at the beginning of the planned period, pcs.
The need for devices (IPRs) to produce certain products (operation) to consolidately be determined by the IPR formula \u003d TD T t (n +1) where TD is the amount of products (parts) processed using this device in the planned period; t - the time of use of the device in the manufacture of a unit of products (parts), h; Fn - service life (resistance rate) tools until another repairs, h; P - permissible number of repairs of this device to complete wear
The need for tires for transport machines (cars, loaders, etc.) used for cargo (passenger) transportation, as well as for agricultural machines, is calculated by the MSh \u003d N T and where MSH is the need for tires, pcs. ; N- Total number of machines of this type, units. ; P- average wheels on one average machine, pcs. ; On average annual mileage of one average transport (agricultural) machine, thousand km; a - depreciation mileage of one tire, thousand km.
Tires for other machine parks, if the performance indicators are not installed (special cars, departmental cars and buses, tractors, trailers, road and other cars, motorcycles and motor scooters) is calculated taking into account the average actual tire consumption for one The list of the reporting year and on the basis of the growth of the car park in the planned period
The overall need for material resources M (raw materials, materials, etc.) is determined for the enterprise for a planning period as an algebraic amount (for each type) of resources of the following values: M \u003d M P + M H + M and + M E + M where MP is the need for basic production in this form of material; MN - the need for this form of material for the manufacture of new techniques; Mi - the need for this type of material for the manufacture of tools and equipment; ME - the need for this form of material for the repair and operational needs of the enterprise; MK - the need for this form of material for the needs of capital construction carried out by the economic method
Sources of meeting the needs of the enterprise in material resources are: N n Expected residues of material resources at the beginning of the planned year; Reseature resources from the side; Mobilization of internal reserves; own production
The absolute size of the expected remnants of material resources at the beginning of the planned year is determined by OSH \u003d ZF + VOG-ryezh, where 0 W is the expected residue of this material; ZF - the actual reserve (residue) of the material at the time of the development of a material impact plan; VOZH and ROG - respectively, the expected receipt and expected consumption for the period of time from the date, which is taken by the actual residue, before the start period
The specific consumption index of materials, raw materials (IM) characterizes the relative change in the consumption of material per unit of production (work, services) and is calculated by the formula IM \u003d UR1 level where URO 1, URO - indicators of the specific consumption (consumption rate) of this type of material, respectively in the reporting and Basic years per unit of products
Similarly, the general index of specific consumption of materials, raw materials IMO: IMO \u003d σ H 1 t 1 σ H 0 T 1 where Hi, but - the specific consumption (consumption rate) of the material for the manufacture of a unit of this type of product, respectively in the reporting and base periods; T 1 - the total amount of this type of product manufactured in the reporting period
In multi-generic production, when different materials are used to make various products, to determine the change in the specific consumption of these materials for the entire volume of products, the following formula is used: IMO \u003d Σ C 0 H 1 T 1 Σ C 0 H 0 T 1 where the CO is comparable price Units of this type of material
The coefficient of use of the material (km) is determined by the ratio of the pure weight of the product (WM) to the rate of consumption of material (HP): KM \u003d WP KM \u003d VI x 100 HP
The coefficient of the useful substance (KV) is determined by the ratio of the amount of the obtained utility (VP) to theoretically possible output of this substance from the unit of raw materials (W): KV \u003d VP W
The flow rate coefficient (CR) is determined by dividing the total weight (area) of the obtained billets, parts (P 3) by weight (area) of the declared sheet (PL): CR \u003d PZ PL
The coefficient of ensuring production (quantity) characterizes the level of ensuring the production of various types of resources (raw materials, materials, fuels, energy, etc.) or various types of services and is determined by the following ratio: GOV \u003d MF ml where MF - the number of received during this period in production resources (services) in the relevant units of measurement; MP - required (regulatory) Number of resources (services) in the appropriate units of measure, which should be done over this period according to plan
The coefficient of the quality of the QBOs is determined by comparing the amount (value) of material resources (raw materials, materials, fuel, etc.) obtained from suppliers with a violation of the timing and volume of delivery, and the planned volume of supplies for the same period: GOC \u003d 1 - MNS MPL where MNS is the number (value) of the material resources received during this period with a violation of the delivery time (late); MPL - planned amount (cost) of material resources that should have been received over the period
The coefficient of supplying material resources (QoC) is determined by the multiplication of the production factor (quantity) on the coefficient of the reference rate of the QBC: QOS \u003d QBO
In addition to these specific indicators, the efficiency of the use of material resources can be estimated by the dynamics of the material consumption (material production) of products, the specific gravity of material costs in the cost of products, the ratio of growth rates of production and material costs
Balance for each type of material resource can be represented by the formula of PR + PC + PNT + PRAN + PC + PNP + Zero \u003d Ooz + MP + P 3, where the need is the need for this form of a resource for the implementation of the production plan or scope; PC - the need for an appropriate resource for capital construction; PNT - the need for this form of a resource for the introduction of new techniques; PRAN - the need for a similar resource for repair and operational needs; PH is the need for this form of a resource for the manufacture of technological equipment and tools; PNP is the need for the form of a resource on an increase in incomplete production; Zero - the magnitude of the turning stocks; Omelessly expected material balance at the beginning of the planned period; MR - mobilization of internal resources; P 3 - magnitude
The number of equipment to be delivered by the side is determined as a result of the preparation of the balance of equipment involving equality of the need for equipment in the directions of its use and resources with the separation of sources of satisfying the identified need:
Pos + Pop + Pon + Poren \u003d It + 6 + Follows, where pos - the need for equipment to replace worn and moral obsolete; Pop - the need for equipment to increase production facilities due to an increase in the production program; PON - the need for equipment for research work on the mechanization of production processes, the introduction of new equipment and advanced technology; POREN - the need for repair equipment for repair efficiency; On the remains of unspecified equipment commissioned in the planned period; CIS - Own equipment production; FOOD - the magnitude of the planned equipment procurement
In total, the need for copper is the sources in the resource in the resource of an rally coating of the rally measurement of the measurement of the Research Institute 2 3 5 6 1 4 1. Basic 1. The expected production of the residue at the beginning of the year 2. Over-2. Mobilization Centered intensification of them reserves 3. Capital - 3. Procurement construction 4. Repair- 4. "Other exploitation of these needs 5. Replenishment of rolling stocks 6. R & D 7. Other needs total in value
Enterprises use various economic resources to carry out their activities, including the main production facilities and working capital. To produce their products, the company must promptly acquire the necessary resources in its suppliers in such an amount that it considers it necessary.
In the short term, the demand planning for economic resources is to propose that the enterprise acquires a certain resource in the competitive market and, in turn, sells produced products on the relevant market. Any enterprise, planning the magnitude of the profit, should weigh the benefits of acquiring each additional unit of resources to allow it to produce and sell more products. The company decides on the acquisition of additional resources based on the comparison of the obtained or planned utmost income from the use of this resource with its limit costs.
Perspective planning of the needs of various resources at each enterprise should be focused on the satisfaction of the available demand for products and the appropriate sentence with the highest possible efficiency of production.
There are two approaches to improving prospective resource planning:
1) the need to apply integrated methods for determining the need for economic resources in strategic planning;
2) the ability to use natural indicators (meters) of the cost of production resources.
In the process of planning the need for long-term resources, the following tasks should be resolved:
- determining the composition of the necessary input resources and their grouping by type, functions, procurement methods, storage periods and other features;
- establishing reasonable procurement of the required resources;
- the choice of basic suppliers by type of resources required by the enterprise;
- coordination with suppliers of basic production requirements for the quality of input resources;
- calculation of the required resources, the size of transport parties and the number of supplies of materials and components;
- Determination of costs for the purchase, transportation and storage of material resources.
Planning the needs of entrance resources in many enterprises is the most developed stage of internal production management. It should affect all other processes of production, distribution and consumption of material goods and be, in turn, under the influence of each of them. At the same time, on most of our enterprises, as in foreign firms, the definition of resource needs is reduced mainly only to financial planning. Money is not the only and most important resource in promising or strategic planning. Many planning economists believe that if there is money, all other resources can be purchased as needed. However, in enterprises this is not always the case, for example, what kind of money can not be bought at the right time technological energy or professional qualifications of personnel, which is not available or their need has not been previously scheduled. In any case, it is more likely that R. L. Akoff writes that qualified specialists will raise money faster, and not money will attract them. In addition, the critical deficiency of non-financial resources is at least as probably as a critical lack of money.
Consequently, said confirms the need for wider use in planning well-known natural resource meters. When planning entrance resources, industrial structures, technological equipment, as well as various categories of personnel and other prolonged use resources, planning economists usually calculate the following most important indicators:
1. How much is the resources of each species, when and where will they be used?
2. What amount of resources will be available in the required place and at the planned time, if the behavior of the enterprise and the environment will remain in the future unchanged?
3. What is the gap between the required and existing resources in the enterprise?
4. How to eliminate this gap, and what sources are better to use for this?
5. What are the costs of eliminating a gap in the needs of various resources?
Consider in more detail promising planning of various resources on the example of machine-building enterprises. The planned need of input resources it is usually determined by the work of annual volumes of output and the cost of the consumption of the corresponding materials per product. In the course of planning a promising need for material resources, it is necessary to take into account their presence in the future, as well as the expected growth in market prices. In the planned perspective, the potential deficit and price increases for certain types of resources can often be combined. In world practice, there are three ways that enterprises and firms may oppose the deficit and high cost of resources: material replacement, vertical integration, technology change.
When planning a promising need for input resources, it should also be borne in mind that neither previously calculated indicators nor developed planned decisions nor basic sources of supply should be taken in the future as something unchanged or permanent. Preliminary assumptions used in assessing resource needs, it is necessary to periodically review in order to know the degree of reality changing with the time of needs and the possibility of the appearance of the best suppliers and effective supplies.
Perspective planning of the needs of the enterprise in technological equipment can be carried out by two approximate methods:
- the ratio of the total machine-intensity of the products and the effective fond of the operation of the equipment unit;
- division of the aggregate volume of production, works or services for the performance of one machine.
The choice of methods for planning the need for production equipment depends on the source data used. In the first case, it is necessary to have annual, quarterly, monthly or weekly indicators of strokes produced on the appropriate equipment of products. In the second - voluminous natural indicators of manufacturing products on data types of machine tools.
The planned need of an enterprise in industrial areas, facilities depends on the number of additionally input equipment. Knowing the number of machines and one-piece area occupied by one machine, it is possible to calculate the overall production area, as well as to resolve the possibility of its lease or facilities in a promising plan. The planned solutions associated with production facilities and technological equipment always depend on the estimates of future demand. Since such estimates contain some inaccuracies and possible errors, it is necessary to provide planned precautions to further use equipment in broader purposes than originally planned. The flexibility of plans and the ability to expand the activities of the enterprise are the most obvious protective measures against the uncertainty of prospective planning of production resources, including labor.
Labor resources as an economic category is a combination of the working-age population, potentially ready to participate in the production of material values \u200b\u200band the provision of services in the labor market. They include all the workable, economically active population of the relevant territorial, industry or other level, such as the country, of a separate region, a certain industrial complex. Thus, labor resources are part of the population of the relevant working age with physical and intellectual ability to work.
The composition of the labor resources of the country or region is characterized by many quantitative and qualitative indicators. The first reflect the number of working-age population on the floor, age or regions, the second - in terms of vocational education, qualifying composition, production experience, etc. The ratio of labor resources in certain categories determines their corresponding characteristics or indicators in composition and structure. To analyze the age structure of labor resources in domestic practice, it is customary to allocate four groups: youth - from 16 to 29 years, the average age - in the range of 30-49, pre-mounted - respectively 50-55 and 50-60 for women and men and retirement age. Other age ranges, for example, in 5 or 10 years can be installed in scientific and practical purposes.
The basis for determining the quantitative and qualitative characteristics of labor resources is the following source data: the total population, the average life expectancy of the person, the established period of working age, the proportion of the working-age population, the average number of hours spent, the main indicators of labor costs and the level of labor skills, etc. . The population is the most common indicators of human resources and serves as a basis for calculating the number of working-bodies. From the total number of people's people, the number of students and disabled persons is deducted. The number of able-bodied population is usually established according to a periodically conducted census with the subsequent adjustment of the results obtained.
Based on the number of able-bodied population in cities and settlements, personnel personnel departments can predict the number of necessary personnel to involve it in the labor activity of a particular enterprise.
The planned natural indicators of the promising need for a variety of economic resources serve as the basis for determining the necessary capital investments or investments in the enterprise.
