MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

FEDERAL AGENCY FOR EDUCATION GOU VPO

ALL-RUSSIAN CORRESPONDENCE INSTITUTE OF FINANCIAL AND ECONOMIC VORONEZH BRANCH

TEST

by discipline:

ENTERPRISE ECONOMY

topic 10 “Economic efficiency of introducing new equipment and technology at an enterprise”

Introduction

The significance and main directions of introducing new equipment and technology at the enterprise

Technical and economic characteristics of the METRO Cash and Carry LLC enterprise and the level of development of new equipment and technology on it

Economic efficiency of measures using new equipment and technology: determination methodology and specific calculations based on data from the METRO Cash and Carry LLC enterprise.

Conclusion

Bibliography

Introduction

Economic efficiency is the result of the use and dissemination of innovations, expressed in an increase in the final social product and national income.

The relevance of this topic - the introduction of new equipment and technology in an enterprise - lies in the fact that in order to survive in a competitive market, an enterprise must constantly introduce innovations in all areas of its activities. Therefore, scientific research and development and their implementation in production are now becoming an important element of business activity, and innovative activity is an essential condition for the effective development of an enterprise.

The components of innovation are scientific and technical novelty, industrial applicability and commercial feasibility.

In modern conditions, economic science must develop more effective pricing methods; prices must be linked to the economic effect of the introduction of new technology.

The purpose of this test is to study the economic efficiency of introducing new equipment and technology at the enterprise.

The object of the study is a set of theoretical and practical aspects of technologies for cargo processing of commodity flows.

The subject of the study was the wholesale trading enterprise METRO Cash and Carry LLC.

This topic raises a number of issues that need to be considered:

· the importance and main directions of introducing new equipment and technology at the enterprise;

· technical and economic characteristics of the enterprise and the level of development of new equipment and technology there;

· economic efficiency of measures on new equipment and technology.

.The significance and main directions of introducing new equipment and technology at the enterprise

According to the theory of production factors, the economic growth of a system at any level (from an individual enterprise to the national economy as a whole) is determined by future resource capabilities and optimal solutions for their use.

But now it should be objectively recognized: the time of unlimited resources has passed. Problems of their effective use constantly arise, the solution of which requires the involvement of new knowledge in the social production.

Now, when material and other resources are constantly decreasing in the world, scientific and technological progress (STP) is a condition for solving the main economic problem.

Scientific and technological progress is also the most important factor determining the nature and development of the economy of all countries of the world without exception. It led to improved working conditions, a reduction in the length of the working week, an increase in the production of products and services and their qualitative improvement.

Scientific and technological progress is the interconnected progressive development of science and technology.

The transformation of science, scientific knowledge into the direct productive force of society indicates that science in the most significant way, and in a positive way, influences every element of the productive forces of society, thereby transforming and strengthening them. Because the results of scientific research ultimately lead to the improvement and emergence of fundamentally new tools and objects of labor, to an increase in the level of knowledge and qualifications of the workforce, which, in turn, is fundamental for the transformation and increase in the productive forces of society, and ultimately for the development economy.

In the economic management of production, the entire complex covered by the concept of “scientific and technological progress” can be divided into three stages:

) fundamental scientific research and development;

) applied scientific research, design and experimental developments;

) technical development of production based on the achievements of science and technology.

Scientific and technological progress influences labor productivity through the introduction of new technology, an increase in the number of machines and their effective use, as well as through the impact of science and technology on other factors of production that contribute to the growth of output per unit of working time. Among these factors, an important place is given to changes in the content and conditions of work, its organization, the level of development of the workforce and the nature of its use.

The effectiveness of scientific and technical progress is understood as the ratio of the effect and the costs that caused it. Efficiency is a relative value, measured in fractions of a unit or percentage and characterizing the effectiveness of costs. The efficiency criterion is maximizing the effect at given costs or (more often) minimizing costs to achieve a given effect.

In terms of effectiveness, NTP differs in content, level and stages of the process. In terms of content, information (scientific and technical), resource and environmental, economic and social efficiency of scientific and technological progress is distinguished.

Economic efficiency is defined as the excess of the cost of evaluating results over costs for the entire research and production cycle. The total costs of scientific and technical progress are one-time and ongoing costs for the creation and development of relevant innovations. One-time costs include capital investments for the creation and development of innovations.

Current costs for new equipment include costing items.

The world economy shows that new technology should include:

the multifunctionality of the machine, its “flexibility” and the ability to be reconfigured to produce products of various modifications;

multiple increase in unit capacity;

equipped with electronics that make it possible to control and self-regulate the machine and perform a complex cycle of interrelated operations;

changing the nature of the impact on the object of labor, the use of radiation, sound, biochemical (laser radiation, ultrasound, blast waves, etc.) processes;

higher efficiency.

All these characteristics determine the machine’s ability to intensify production processes.

For analysis, new equipment and technology are divided into three categories:

) A fundamentally new technique that has no analogues. It requires large financial costs and a long time (5 - 10 years) to design and manufacture. As a rule, this technique dramatically increases labor productivity and saves resources. Its acquisition is expensive for an enterprise, but with effective operation, such machines allow you to make a technological breakthrough, get ahead of competitors and pay for themselves quite quickly.

) New equipment and technology of a modern scientific and technical level, but having analogues. This category of equipment, as a rule, is borrowed from other industries or countries and requires 3 to 4 years to be manufactured and “linked” to a specific production.

) New technology as a result of modernization and rationalization work. This technique requires relatively low costs and short time to implement (0.5 - 2 years). New equipment and advanced technology make it possible to raise labor productivity and the quality of products to a higher level.

In world practice, numerous indicators are used to analyze the technical level of production, the efficiency of new equipment, and the efficiency of use of equipment. However, these indicators can be reduced to three groups characterizing the impact of new technology on the dynamics and efficiency of production intensification, i.e. to reduce material and labor costs per unit of production.

First group. Evaluates the impact of labor tools on the technical equipment of production. These include: equipment retirement renewal rate; mechanization coefficient; coefficient of physical wear and tear of equipment; average age of equipment; capital productivity.

Second group. Evaluates the impact of new technology on objects of labor. This group of indicators includes: material intensity, an indicator of specific consumption of raw materials, materials, fuel, energy;

Third group. Evaluates the impact of new technology on the workforce. This group of indicators should include: the technical equipment of labor, the coefficient of labor mechanization, the share of manual work, the electrical equipment of labor, and the growth of labor productivity.

General indicators of the economic efficiency of new equipment and technology are:

payback period for capital expenditures on new equipment;

cost efficiency ratio for new equipment, i.e. an indicator that is the inverse of the payback period.

In Russia, the standard efficiency coefficient of new technology for the national economy is set at 0.15, which implies a payback period of up to 6.6 years.

During the transition to the market, the calculation costs additionally include depreciation charges for the complete restoration of fixed assets, taking into account the accelerated depreciation of their active part, deductions to the repair fund, deductions for compulsory medical insurance, property insurance, interest payments for short-term bank loans.

The sinking fund often becomes the main source of acquisition of new equipment and the costs of introducing new technology necessary for carrying out innovative activities. Using the production development fund, you can purchase new equipment, finance the costs of technical re-equipment, and reconstruct production.

Also, according to the sources of financing, a distinction is made between state budget costs (fundamental research developments), through a bank loan, and the sale of shares.

The introduction of new technology and analysis of the effectiveness of its implementation are very important for the financial and economic activities of the enterprise. The introduction of new technology makes it possible to reduce the cost of production, which means an increase in the profit of the enterprise, and analysis of the implementation of new technology allows the management of the enterprise to make the most optimal and accurate management decisions.

The increase in profit received due to the expansion of production volumes is, like the increase in profit from reducing production costs, part of the effect obtained from the introduction of new technology.

So, the purpose of introducing new equipment and technology is to reduce the cost of the product, and therefore the price of the product, to make it cheaper, i.e. reduction of working time for the production of a unit of goods, reduction of material costs, increase in the capacity of fixed assets, etc. In market conditions, the introduction of new technology contributes to the fulfillment of the main task of the enterprise - obtaining maximum profits at minimum costs.

Market conditions for economic development constantly put forward demands for not only quantitative, but also qualitative transformations. These transformations can be carried out using the most advanced technology, continuously developing the research base in order to ensure high quality innovations.

No enterprise can exist for any long time without making noticeable improvements in its work. First of all, the quality of products improves and their characteristics progress, as well as the means, methods and organization of production are improved.

The tasks of comprehensive improvement of technology and production organization are directly linked to the needs of the market. First of all, the products that the enterprise should develop, its potential consumers and competitors are determined. These issues are resolved by engineers, marketers and economists who develop an enterprise development strategy and its technical policy. Based on this policy, the market sector in which the enterprise intends to gain a foothold and the direction of technical development of production are determined.

When using new engineering solutions, production is forced to rely on scientific developments in the field of economics, sociology, mathematics, biology and other sciences. Thus, the concept of “introduction of new technology,” which until recently was used by specialists, has expanded and become an integral part of the concept of “scientific and technological progress,” which characterizes the development of science and technology and their practical application to solve set socio-economic and political problems.

The main directions of scientific and technical progress are complex mechanization and automation, chemicalization, and electrification of production.

At the present stage, one of the most important areas of scientific and technical progress is complex mechanization and automation of production. This means the widespread introduction of new related and complementary equipment in all areas of production, operations and types of work. It helps to intensify production, increase labor productivity, reduce the share of manual labor in production, facilitate and improve working conditions, and reduce the labor intensity of products.

The mechanization of labor is understood as the replacement of manual means of labor with machines and mechanisms using various types of energy and traction for their operation in sectors of material production or labor processes. Mechanization of production also covers the sphere of mental labor. The main goals of mechanization are to increase labor productivity and free people from performing heavy, labor-intensive and tedious operations. Mechanization contributes to the rational and economical use of raw materials, supplies and energy, reducing costs and improving product quality. Along with the improvement and updating of technical means and technology, production mechanization is inextricably linked with increasing the level of qualifications and organization of production, changing the qualifications of workers, and using methods of scientific organization of labor. Mechanization of production is one of the main directions of technical progress, ensures the development of productive forces and serves as a material basis for increasing the efficiency of social production, which is developing using intensive methods.

The level of production mechanization is assessed by various indicators.

The production mechanization coefficient is a value measured by the ratio of the volume of products produced using machines to the total volume of production.

In modern conditions, the task is to complete comprehensive mechanization in all sectors of the production and non-production spheres, to take a major step in the automation of production with the transition to workshops and automatic enterprises, to automated control and design systems.

The main indicators characterizing the level of mechanization are:

a) coefficient of mechanization of production (work):

Kma = Vm(a) / Vtotal,

where Kma is the coefficient of mechanization of production (work);

Vm(a) - volume of products (work) produced using machines and mechanisms, in value or physical terms;

Vtotal - the total volume of products (work) produced at the enterprise, in value or physical terms;

Production automation is understood as a process in the development of machine production, in which management and control functions previously performed by humans are transferred to instruments and automatic devices. Automation of production is the basis for the development of modern industry, the general direction of technical progress. Its goal is to increase labor efficiency, improve the quality of products, and create conditions for the optimal use of all production resources.

Among the areas of complex automation are the introduction of rotary and rotary-conveyor lines, automatic lines for mass production and the creation of automated enterprises, as well as the creation of complex automated sections of machine tools and their control using a computer, which increases productivity many times over.

Automation of production does not mean the unconditional complete displacement of man by automata, but the direction of his actions, the nature of his relationship with the machine changes; human labor acquires a new qualitative coloring, becomes more complex and meaningful. The center of gravity in human labor activity moves to the maintenance of automatic machines and to analytical and administrative activities.

Computerization of production plays a tremendous role in complex production automation.

Computerization is the process of expanded introduction of electronic computing technology into all spheres of human life, which unfolded in the mid-20th century. with the beginning of the scientific and technological revolution and marked the advent of the era of informatization. Computerization is the basis for the technical re-equipment of production, a necessary condition for increasing its efficiency.

Automation of production is one of the main factors of the modern scientific and technological revolution<#"justify">Ø comprehensive automation of production, including the development of flexible automated production;

Ø widespread use of robots and computer-aided design systems;

Ø creation of unmanned industries;

Ø computerization based on microprocessor technology and a wide range of electronic devices;

Ø development of energy, primarily nuclear, as well as the search and use of new energy sources;

Ø creation of new means of transport and communication;

Ø mastering membrane, laser, plasma and other technologies;

Ø rapid development of biotechnology, creation of new products.

The technical re-equipment of an individual enterprise or its division is usually understood as a form of updating the production apparatus, when old production equipment and technology are permanently replaced with a new one, with higher technical and economic indicators. Moreover, such a replacement is carried out without a significant expansion of the production area.

Reconstruction, as a rule, includes activities related to both the replacement of obsolete and physically worn-out machinery and equipment, and the improvement and reconstruction of buildings and structures. Reconstruction of enterprises, as a rule, is carried out in connection with the diversification of production and the development of new products, which makes it possible to significantly save capital investments and use the existing qualified workforce to develop new products without attracting additional workers. Reconstruction is aimed at increasing the technical level of production and products and contributes to a faster (compared to new construction) development of production capacity.

Reconstruction and technical re-equipment of production enterprises are more efficient than new construction and are distinguished by a more progressive structure of capital investments, without significant costs for the construction of buildings and structures.

World experience shows that the sustainable development of production in the long term depends to a greater extent not so much on real resource capabilities as on the innovative nature of entrepreneurship in this area. Strategic development objectives shape new approaches to entrepreneurship. To solve them, an innovative entrepreneur is needed, acting professionally in conditions of increased risks that objectively arise when introducing new knowledge into the sphere of production. It is innovative changes that create the foundations for economic growth and the transition of the system to a new quality.

Innovation (eng. “innovation” - innovation, novelty, innovation) refers to the use of innovations in the form of new technologies, types of products and services, new forms of organization of production and labor, service and management. The concepts of “novelty”, “innovation”, “innovation” are often identified, although there are differences between them.

Innovation means a new order, a new method, an invention, a new phenomenon. The phrase innovation literally means the process of using innovation. From the moment it is accepted for distribution, an innovation acquires a new quality and becomes an innovation (innovation).

Innovation is the end result of introducing an innovation in order to change the control object and obtain economic, social, environmental, scientific, technical or other type of effect.

Innovation activity is a process aimed at introducing the results of scientific research and development into business activities. This process can go in the following directions:

ü modernization of manufactured products and development of new types of products;

ü introduction of new advanced technologies, equipment, materials into production;

ü introduction of information technologies into production and management;

ü application of new methods and means of organizing production, labor and management.

The main directions of introduction of new equipment and technology at the enterprise cover the following areas of the enterprise’s activities:

creation, development, improvement of the quality and competitiveness of manufactured products;

introduction of advanced technology, mechanization and automation of production;

improving the organization of production, labor and technology;

saving materials, energy, fuel;

renewal, overhaul and modernization of fixed production assets;

training, retraining and advanced training of personnel;

improving the labor motivation system;

effective management of cash flows, securities, increasing asset liquidity.

Conclusion: Innovation activities are aimed at using and commercializing the results of scientific research and development to expand and update the range and improve the quality of products, improving the technology of their production with subsequent sale in the domestic and foreign markets.

2.Technical and economic characteristics of METRO Cash and Carry LLC and the level of development of new equipment and technology on it

Cash & Carry is the trading division of the German-based METRO Group holding company, one of the leading international companies. In 2012, METRO Group's sales amounted to 68 billion euros. The holding, which employs more than 290,000 people, is represented by 2,200 stores in 32 countries.

The structure of the holding includes the following trading divisions, each operating in its own market segment:

Ø METRO/Makro Cash & Carry is an international leader in small wholesale trade in the cash and carry format;

Ø Real hypermarkets; MediaMarkt/Saturn are leaders in the electronics and household appliances market in Europe;

Ø department stores Galeria Kaufhof.

· METRO Cash & Carry operates more than 600 small wholesale trade centers in 29 countries under the METRO and Makro brands. The total retail area of ​​the stores exceeds 4.2 million square meters. m. Thus, the average retail area of ​​a store is 7,800 sq. m. m., while the area of ​​the “Classic” format store varies from 10 to 16 thousand square meters. m., in the “Junior” format - from 7 to 9 thousand sq. m.

· Significant sales and revenue: the METRO and Makro trading divisions account for more than 50% of the group's total sales.

· In 2011, the METRO and Makro divisions generated total sales of €32 billion, an increase of 6% compared to 2010.

· High degree of internationalization: METRO Cash & Carry, covering 29 countries, as part of the METRO Group is the company with the most pronounced international character. Continuous expansion in the fast-growing markets of Asia, Africa and Eastern Europe.

· The assortment of shopping centers, including 30 thousand items of food and non-food products, is intended exclusively for professional buyers.

· The standardized METRO Cash & Carry trading format can be implemented in all markets and is adapted to the specific requirements of the national market and customer needs in terms of assortment and attractiveness to consumers.

METRO Cash & Carry has been present in Russia since 2000, when the company's head office was registered in Moscow (Leningradskoye Shosse, 71 G). A year later, in November 2001, the first two METRO Cash and Carry shopping centers were opened in the capital of Russia.

In 2007, the company opened 8 new METRO Cash and Carry small wholesale trade centers. In particular, the company entered the market of the Siberian region, opening the first shopping center in the capital of Siberia, Novosibirsk (it also became the 600th METRO Cash & Carry shopping center in the world), as well as one center each in Omsk and Krasnoyarsk.

In 2008, the company continued its expansion in the Siberian region by opening a shopping center in Novokuznetsk. The main focus in the development of the network was on the Central region. The first small wholesale trade centers were opened in Penza, Ivanovo, Tver, Kursk, etc. In total, 9 shopping centers were opened during 2008.

Today, 48 shopping centers are successfully operating in Russia in 33 regions of the country: 8 in Moscow, 2 in the Moscow region, 3 in St. Petersburg, 2 each in Nizhny Novgorod, Yekaterinburg and Rostov-on-Don, and 1 each in Samara , Volgograd, Kazan, Ufa, Yaroslavl, Tyumen, Tula, Voronezh, Saratov, Stavropol, Novosibirsk, Krasnoyarsk, Omsk, etc.

Each METRO Cash and Carry shopping center has a staff of 250-400 people. More than 800 employees of the central office in Moscow provide support to all shopping centers. The total number of employees working in Russia reaches 12,000 people.

From the very beginning of work in first the Moscow and then the Russian retail and small wholesale trade markets, the company adhered to cross-docking technology. This gave a competitive advantage over other market players and became one of the factors that allowed the company to confidently take one of the leading positions in the market.

The technological process of product distribution of the METRO Cash and Carry company includes distribution centers - platforms that work with the following product groups: non-food products, dairy products and deep-frozen products, fruits and vegetables.

The company is also engaged in direct import of consumer goods. Imported goods arrive at the central import warehouse.

Distribution centers of METRO Cash and Carry LLC operate according to the cross-docking principle, which is becoming popular in Russia, which allows reducing delivery time and warehousing costs.

In the case when the goods arrive at the METRO Cash and Carry DC in assembled batches, which only need to be sorted by means of transport, i.e. Cross-docking takes place in one stage; the following types can be distinguished:

1)Transshipment through a warehouse when the goods do not reach the storage locations (the vehicle is replaced). For example, a car from Europe comes to Moscow, it is unloaded here, then it is reloaded into a car that carries out domestic transportation in Russia, and sent to the final recipient.

2)Deconsolidation.

The car arrived and was unloaded into the warehouse, but the goods were intended for several METRO Cash and Carry shopping centers. In this case, several vehicles are supplied in which the goods are sent to the final recipients.

3)Several suppliers under scheme 2 supply goods to several METRO Cash and Carry shopping centers.

4)In the case when the parties are not formed, that is, cross-docking takes place in 2 stages: reconsolidation. An arriving vehicle with goods is unloaded in the loading and unloading zone (loading and unloading operations), after which reconsolidation of orders occurs, which are then distributed among the vehicles.

5)Consolidation of orders.

Several cars arrive, which are then consolidated into one, leaving for a certain METRO Cash and Carry shopping center.

6)Subsorting from warehouse.

When reloading into other vehicles, the goods stored in the METRO Cash and Carry distribution center are added to the received goods. This procedure can be carried out with any type of cross-docking.

3. Economic efficiency of measures using new equipment and technology of METRO Cash and Carry LLC: determination methodology and specific calculations based on enterprise data

The first economic component is the idea of ​​the container system - it lies in the fact that cargo is transported from the initial to the final point in a single cargo container - a container, which is transferred from one mode of transport to another at transshipment points.

Containers must be made of durable materials that do not react chemically with the goods allowed for transportation in them, are odorless and easy to clean and rinse. Containers made from these materials and approved for use must withstand the tests established by the standards without permanent deformation that would prevent their reliable and safe use.

The use of containers allows you to:

Ø eliminate heavy physical labor in cargo operations;

Ø dramatically speed up the production of cargo operations;

Ø reduce the downtime of rolling stock and the time it takes to occupy permanent structures: railway tracks, ship berths, cargo fronts at the warehouse;

Ø almost completely eliminate damage and loss of goods;

Ø dramatically reduce the cost of materials and labor for the manufacture of containers;

Ø reduce transportation costs;

Ø speed up the delivery of goods to destinations and reduce the volume of cargo mass during transportation.

The advantages of the container system outweigh the additional costs of creating and maintaining a fleet of containers and specialized rolling stock, as well as transporting the containers themselves (especially when empty) and maintaining the apparatus for accounting and distributing containers.

The disadvantage of container transportation is the need to return an empty container to the owner (enterprise or mode of transport) when transferring a transported container (package) from one rolling stock to another, which creates a number of technical or technological difficulties.

1.The following types of containers are distinguished by purpose:

universal,

· specialized (individual, group) - depending on the device, they are divided into the following types:

-soft (big bags),

-soft (elastic) with a rigid frame (combined).

Universal containers are designed for transportation of a wide range of goods that do not require special conditions of transportation and loading and unloading, for example, piece goods in containers and without it, in lightweight packaging, including bulk or liquid goods when transported in appropriate packaging.

The use of special containers allows maintaining the quality of transported goods and reducing their losses, reducing the cost of vehicles for cargo operations.

The designs of specialized group containers must provide:

Ø mechanized loading and unloading of materials;

Ø mechanization of loading and unloading operations;

Ø stacking containers in two or three tiers;

Ø stability on rolling stock and the fullest use of its carrying capacity;

Ø moisture resistance for cargo that is susceptible to weathering;

Ø possibility of defrosting cargo;

Ø separation of the bottom-pallet, maintaining the stability of the packaged cargo and eliminating the breakage of refractory products and glass during transportation and reloading.

Main advantages of soft containers:

Øcompactness,

Ø significantly smaller volume when empty,

Ø lower tare coefficient than steel and aluminum containers,

Ø simplicity of design.

It is advisable to transport most packaged cargo in packages. Transport package - an enlarged cargo unit (cargo package), formed from smaller ones (at least two), in transport containers (bags, boxes, bales), on pallets or without them, providing the possibility of mechanized reloading with forklifts during movement and storage, cranes or other lifting and transport machines. As a rule, homogeneous cargo is placed in a package, destined for one recipient.

It is worth noting that the most economical type of transportation is package and container transportation, because it allows you to reduce the cost of manual labor and ensure maximum safety of cargo.

Packaging means include pallets and flexible strapping tapes (steel, fabric, plastic); separate wire and cable connections, as well as meshes, covers and other devices that ensure the strength and stability of the package. Packet transportation of goods is carried out without re-forming the packages all the way from the shipper to the consignee.

Packaging provides:

Ø safety of the product on its way to the consumer;

Ø the ability to achieve high efficiency indicators when performing loading and unloading and transport and storage operations due to their comprehensive mechanization and automation;

Ø maximum use of the carrying capacity and capacity of rolling stock on all types of transport;

Ø possibility of reloading without reformation;

Ø safety of loading and unloading and transport and storage operations.

One of the most progressive methods of forming cargo units is packaging cargo using shrink film. The method is based on the ability of a polymer film to shrink under the influence of a temperature exceeding the softening temperature of the polymer by at least 20%. A cargo package of piece goods is formed on a pallet (or without it), which is wrapped or bandaged with polymer film. After short-term heating, the film cools down, its surface shrinks (film shrinkage temperature is 250°C, holding time is 40 s). The shrinkage of the film causes its tension around the load, which helps to preserve the geometric shape of the package during various operations with it.

Rice. 1. Increased stability of a cargo package wrapped with shrink film

new economic loading equipment

Shrink-wrapped goods are protected from dust, dirt and moisture and can withstand atmospheric conditions for up to two months. The possibility of cargo theft is reduced, since any violation of the packaging becomes immediately noticeable.

1.Possibility of packaging cargo of various sizes and shapes.

You can shrink wrap bricks, groceries, books, irregularly shaped metal parts, and much more.

2.Relatively low labor costs.

When using automatic and semi-automatic equipment, labor costs for packaging in shrink film are 3-4 times less than labor costs for packaging using steel tape.

In addition, the film-wrapped cargo unit stored in the rack can be opened to remove part of the package. At the same time, the integrity of the cargo unit is not compromised, which will also save working time: it does not require repacking the cargo.

A high economic effect is also achieved when using packaging equipment for cargo processing of commodity flows

30-50% of the total working time is spent on loading and unloading operations when picking and shipping goods manually. The economic effect from the introduction of packaging equipment along the entire route of goods according to the scheme “industrial enterprise - wholesale warehouse - store” reaches 60%.

Practice shows that transporting goods (bread, potatoes, fruits, vegetables) in containers from suppliers to the sales floor provides a significant economic effect by eliminating unnecessary links in the distribution path, reducing commodity losses, reducing costs for containers, packaging and loading and unloading operations , the share of which, especially in stores, is still large.

The main direction of intensification and rationalization of the processes of transportation, transshipment, warehousing, and display of goods is the creation of transport chains, i.e. the unification of interdependent technological, organizational, economic and information processes that ensure the delivery of packaged goods from the production area to the sales floor with the lowest material costs and maximum use of mechanization.

The transport chain connects all processes of goods movement. The means of connecting them are containers and pallets, which make it possible to package goods into cargo units that are not reorganized at the stages of product distribution. Container equipment is used both as equipment for open display and as a container for transporting, storing goods, and sometimes as a means of packaging.

The use of one box pallet allows you to save 52 minutes of staff time, ensuring the process of goods distribution, and reduce product losses by 0.2%.

The essence of the progressive technology for delivering goods to stores and selling them using the self-service method is as follows: goods in the production sector or at the trade and warehouse level are packaged and placed in consumer packaging in specialized packaging equipment (roller containers, shelf trolleys, etc.) , which is delivered directly to the store's sales area.

The most optimal is the use of container equipment in the form of metal wire cargo pallets measuring 1000x1200 mm, weighing 18 kg and carrying capacity 1000 kg. Wire packaging equipment is designed for storing packaged and piece goods in wholesale warehouses, delivering them non-transshipment to the store and installing them in the sales area with the function of retail furniture, i.e. for selling goods. It can be on a rack or wheeled pallet.

The use of containers predetermines the elimination of individual operations to prepare goods for sale. Being reusable means, containers allow you to save materials for the manufacture of transport packaging.

The issues of effective use of packaging equipment are closely related to the problems of packaging, containerization and packaging of goods. The main requirement is the standardization of package sizes in accordance with the sizes of standard pallets and containers. An important condition for the effective use of packaging equipment is the adaptability of the packaging to the sale of goods using the self-service method.

So, when introducing technology with the predominant use of packaging equipment, the following happens:

Ø unnecessary links are eliminated along the path of movement of goods from suppliers to the store’s sales floor;

Ø the manual transfer of goods from containers to commercial furniture carriers is minimized;

Ø complete preparation of goods for sale using the self-service method is carried out in the production sector or in the wholesale and warehouse department;

Ø there is a real rationalization of the movement and sale of goods in the store;

Ø the number of workers engaged in loading and unloading operations in industry, transport and trade is sharply reduced;

Ø vehicles are used more efficiently;

Ø costs for technical equipment of stores are reduced;

Ø the organization of goods supply to stores and the intra-store movement of goods is simplified;

Ø the safety of goods is increased;

Ø ensures more rational use of vehicles and store floor space.

To effectively manage product distribution, it is necessary to eliminate unnecessary operations and optimize processes that create added value. Today, for this they use the so-called cross docking, or end-to-end storage technology, i.e. accelerated forwarding of goods with minimal processing between their receipt and dispatch. The term “end-to-end warehousing” has only recently become widely used, but the strategy itself has been used for several decades. Not long ago, a special type of cross-docking appeared - “pick by line”, which is a new word in Russian trade logistics. It is used for fast cargo processing, when the company can clearly separate the flow of goods from suppliers to stores at the entrance to the warehouse.

“Cross-docking is a logistics operation within a supply chain in which the unloading of goods inside a warehouse and its subsequent delivery to the recipient are coordinated as much as possible in time, which leads to an almost complete absence of warehousing. It must be emphasized that cross-docking is a set of operations with orders, and not with goods.

The main advantage of cross-docking is a significant reduction in logistics costs:

Ø the costs of storing goods are practically eliminated, the need of the consignee organization for warehouse space and warehouse personnel is reduced;

Ø the absence of warehouse storage significantly reduces the delivery time from the manufacturer to the final point of sale, which increases the speed of goods flow. This is especially true for goods that have a limited shelf life of several days, since when large quantities are formed in the warehouse at the end of the sales period, there are residues that are direct losses.

When using cross-docking, orders for the supplier are formed strictly according to the needs of the buyer. As a result, there are no losses due to expiration dates and no overstocking.

At the same time, the logistics chain is shortened and the process of delivering goods to the customer company’s stores is simplified. The use of cross-docking is most appropriate in the following cases:

1.Small batches and large assortment, mixed pallets.

This situation can be clearly illustrated using the example of delivery of alcoholic beverages to stores. Suppliers send prefabricated pallets containing various products in small quantities. Small lots collected from all suppliers are then sent to the final recipient (stores). In other words, cross-docking is convenient when it is necessary to consolidate small quantities of goods from different suppliers.

2.If it is necessary to periodically send goods from several suppliers to final recipients in the regions.

3.Working with goods that are costly and inconvenient to store (goods characterized by high turnover; perishable goods: vegetables, fruits, meat, etc.).

An example is the “Back to School” campaign, when school supplies are delivered to stores in mid-August. At the same time, goods delivered to the warehouse must be quickly distributed to stores.

Goods processed during the cross-docking process should be characterized by a high level of demand predictability and be in maximum demand, as well as having significant transportation volumes (Fig. 3).

Rice. 3. Products most suitable for cross-storage

For normal operation of cross-docking, you need a special large free area with a sufficient number of gates (preferably 1 gate per 500 sq. m of area), if possible without racks (the TWP area should be free) and with a sufficient amount of specialized equipment.

Work must be organized so that vehicles are routed to the correct gates at the correct times, equipment operates smoothly, and incoming and outgoing vehicles are coordinated to avoid delays. One of the critical conditions is effective information support, when information about income and expenses is organized in the form of electronic document management.

With classic cross-docking, the client, when creating an order, sends information for shipment to the supplier and the operator of the cross-docking site (order for shipment and order for arrival).

The client can send the supplier an order for each individual recipient (then the supplier completes each order separately), or he can send information about the required articles for all final recipients and carry out deconsolidation and formation of orders at the warehouse.

Depending on the WMS system (abbreviated from the English Warehouse Management System - warehouse management system), the information base can accept both the entire item and a mixed pallet (as 1 transport unit under a certain number, and the item is no longer signed within the order).

Because transactions move quickly, it is important to not only receive real-time information, but also to use it effectively by tracking the total number of backorders, discrepancies or damage in products received. Identified information should be immediately sent to clients so that they can quickly respond to deviations.

It is also very important that, among other things, the technology allows not only to form pallets, but also to determine the volume of the vehicle sent to each store, since the number of pallet spaces prepared for shipment is known. Knowing in advance which transport to order, you can optimize transport costs.

Pick by lin technology involves high speed of processing goods, but many goods are difficult to process quickly. Products that can be processed at high speed include products with high-quality cardboard packaging (boxes), which can be placed on a standard pallet without protruding beyond its dimensions. If we talk about oversized cargo, or, say, bags, then this complicates the process and requires, for example, a cargo piece that extends beyond the pallet, etc. If the pallet is formed in such a way that it is possible to quickly process the cargo, then it is quite suitable for the system pick by line. For example, square or rectangular containers are much easier to stack than bags. In addition, goods produced using the pick by line system are usually immediately transported to the sales floor, since there is usually very little space for storing goods in stores or supermarkets. If the flow is large, the cargo should also be convenient for acceptance and further unloading in the store.

Measures to introduce new equipment and technology affect all parts of the production mechanism and management. They suggest:

improvement on a scientific basis of the management and production organization system;

changing and improving the organization of work and training;

improvement of the pricing system and production efficiency assessment system, etc.

To determine the effectiveness of individual scientific and technical activities, the following system of general indicators should be used.

) Generalizing indicators of economic efficiency of specific scientific and technical activities, providing a connection with general indicators of production efficiency:

the rate of increase in efficiency from the introduction of new technology or efficiency from the introduction of new technology or reduction in cost;

increase in the output of commercial, clean products due to the effective introduction of new technology;

savings in labor costs as a result of the introduction of new equipment or savings from cost reduction;

profit increase due to lower production costs from the introduction of new technology.

) Indicators of increased efficiency of labor use from the introduction of new technology:

the rate of increase in labor productivity from the introduction of new technology;

savings in the number of employees from the use of new equipment;

increase in net, marketable products and profits due to the introduction of new technology;

wage fund savings from using new equipment.

) Indicators of increasing the efficiency of fixed assets used in innovation:

cost savings on depreciation of the introduction of new equipment;

increase in profits and marketable products due to savings in depreciation costs as a result of the introduction of new equipment.

) Indicators of increasing the efficiency of use of material resources from the introduction of new technology:

increasing material productivity in the production of specific types of products through the introduction of new technology;

reduction of material costs from the introduction of new equipment;

increase in net, marketable products and profits due to increased material productivity and reduced material costs from the introduction of new technology.

The proposed system of indicators quite fully characterizes the effectiveness of introducing new technology in the production of specific types of products (works, services). It allows you to coordinate the plan for new technology with indicators for assessing the economic efficiency of production, and monitor the efficiency of using capital investments to introduce new technology.

Economic efficiency of production is the quantitative ratio of the results of economic activity and production costs.

The costs of introducing new technology are understood as a combination of capital investments, working capital and living labor. The economic effect is calculated using the following formula:

Et = RT - Zt,

where Et is the economic effect from the introduction of new equipment and technology for the billing period “t”, rub.;

Рт - cost assessment of results for the billing period “t”, rub.;

Zt - valuation of costs for activities for the development, implementation and mastering of new equipment and technology for the billing period “t”, rub.

When designing, developing and implementing new equipment and technology in the context of traditional approaches to a business entity, the procedure for determining the economic efficiency of these activities consists of four stages:

The first stage is the determination of the necessary costs for the implementation of innovative activities;

The second stage is identifying possible sources of financing;

The third stage is assessing the economic effect of introducing new equipment and technology;

The fourth stage is assessing the comparative effectiveness of the innovation by comparing economic indicators.

Economic efficiency is characterized by the ratio of the economic effect obtained during the year and the costs associated with the implementation of this activity.

When comparing various options for new equipment and technology, total and specific capital investments, unit cost of production, etc. are compared. However, in the case of innovations, lower costs may be accompanied not only by inappropriate indicators of the technical level and quality of the innovation, but also by higher specific capital investments. A simple comparison of technical and economic indicators does not allow identifying the best option. In this case, it is necessary to determine the overall indicator of the comparative effectiveness of the options based on a comparison of savings data on the present costs.

Special mention should be made about the choice of the basic version of equipment and technology. The choice of base is necessary for comparison and bringing the options into a comparable form. Thus, when assessing the level of production technology and choosing a technological solution, it is necessary to gradate the types of technologies into the following:

outdated;

modernized and improved;

fundamentally new.

The choice of a base for comparing the initial indicators of new equipment and technology is important when determining the economic effect, since the comparative economic efficiency of a variant of new technical and technological solutions is determined on the basis of a comparison of the values ​​of the indicators of the implemented and basic variant. Please keep in mind:

the choice of base depends on the stage of the life cycle of new equipment and technology;

the choice of the basis and option for a new solution should be carried out at different stages of the life cycle;

it is necessary to evaluate the performance indicators of a new design (sample) in comparison with the base one at the R&D stage (research and development work aimed at developing and implementing scientific ideas);

it is necessary to analyze the effectiveness of new solutions at the stage of both implementation and production and operation of the innovation.

All of the above principles are important in the systemic analysis of innovation, i.e. when assessing the economic efficiency of an innovation with indicators presented in a comparable form.

The comparable type is carried out according to the following criteria: volume of products, product range structure, product quality, reduced costs, production time, social and environmental effect.

When comparing options and assessing their cost-effectiveness, it is necessary to take into account the impact of the time factor on costs and results. This is caused by differences in the timing of design, construction, development of production of products according to options, as well as differences in the cost structure by year of design and creation of the necessary fixed assets and working capital.

Conclusion - the implementation of any innovative project requires significant material and financial costs, and is often associated with risk. Therefore, in innovation activities, it is important to assess the economic efficiency of engineering and technology measures. The economic goal of an innovative solution is to select a project option that provides an influx of real cash in excess of the initial investment.

Conclusions and offers

1.End-to-end warehousing speeds up the delivery of goods to shopping centers, because... goods are sent to their destination immediately after they are received. In the cross-docking system, goods do not enter the shopping center warehouse. Products at the distribution center are picked up through one door and then shipped out through another after a while.

2.End-to-end warehousing improves your bottom line. Since goods bypass the warehouse of the METRO Cash and Carry shopping center, the need for warehouse space is reduced and, therefore, warehousing costs are reduced. As a result, an increase in the retail space of the trade enterprise.

.Summarizing the conclusions of paragraphs. 1 and 2, we can say that the possession of cross-docking technology, new to Russia, allowed METRO Cash & Carry to confidently capture a significant part of the Moscow market of small wholesale and retail trade, as well as to carry out successful expansion into the regions while maintaining a single management and processing center.

.For Moscow retail chains with a sales area of ​​300 - 700 m2 per store (Pyaterochka, Kvartal, etc.), introducing pick by line technology will provide the following significant advantages:

1.Increasing the useful retail space by reducing the warehouse part of the store, which, given the shortage of suitable sites in Moscow and the high cost of these sites, is a significant factor;

2.Reducing loading and unloading time;

3.Reducing the vehicle fleet, and, as a result, reducing the cost of salaries for drivers, loaders, fuels and lubricants;

4.Maintaining a always fresh assortment of perishable products, which, unfortunately, is currently a problem in convenience stores.

Offers:

.For the Central warehouse "METRO Cash and Carry":

1)To create more space, shelving should be removed where possible, allowing for quick and easy movement of goods throughout the distribution center.

2)Creation of new aisles and organization of traffic routes that ensure the rapid movement of goods from the entrance gate to the exit gate.

)When transporting pallets, use loading devices with two or more forks, which will increase the throughput of the distribution center by 2-4 times.

)To speed up the transport of pallets, use trailer floor conveyors in combination with the loading and unloading conveyors of the distribution center itself.

.For retail chains:

) It is necessary to introduce a technology for processing cargo flow: cross-docking pick by line at the central warehouse, which will significantly reduce costs, improve the quality of service, and, as a result, gain an advantage in the highly competitive retail market.

Conclusion

The formation of a new qualitative state of the technical base of the industrial complex of the Russian Federation is a very important task, and its solution requires the involvement of significant one-time costs. Meanwhile, real financial resources for updating fixed production assets are very limited, since own funds are insignificant.

The introduction of new equipment and technology is of great importance for increasing production efficiency, because the purpose of this implementation is to reduce the cost of the product, and therefore the price of the product, to make it cheaper, i.e. reduction of working time for the production of a unit of goods, reduction of material costs, increase in the capacity of fixed assets, etc.

The main directions of innovation activity are the use and commercialization of the results of scientific research and development to expand and update the range and improve the quality of products, improve the technology of their production with subsequent sale in the domestic and foreign markets.

And since the implementation of any innovative project requires significant material and financial costs, in innovative activities it is important to assess the economic efficiency of engineering and technology measures. The economic goal of an innovative solution is to select a project option that provides an influx of real cash in excess of the initial investment.

In market conditions, the introduction of new technology contributes to the fulfillment of the main task of the enterprise - obtaining maximum profits at minimum costs.

List of used literature

1.Vasilyeva N.A., Mateush T.A., Mironov M.G. Enterprise economics: lecture notes. - M.: Yurayt-Izdat, 2007. - 191 p.

.Sergeev V.P. Enterprise Economics: Textbook / V. P. Sergeev. - M.: Finance and Statistics, 2004. - 304 p.

.Chuev N.I. Enterprise Economics: Textbook / N.I. Chuev, L.N. Lentil. - M.: "Dashkov and Co", 2007. - 416 p.

.Economics of enterprise (organizations): Textbook for universities / ed. prof. V.Ya.Gorfinkel, prof. V.A. Shvandara. - M.: UNITY-DANA, 2003. - 608 p.

.Economics of Enterprise: Textbook for Universities / Ed. prof. V.P. Gruzinova. - M.: Banks and Exchanges, UNITY, 2003. - 535 p.

.Economics of Enterprise: Textbook for Universities / ed. prof. V.Ya.Gorfinkel. - 5th ed., revised. and additional - M.: UNITY-DANA, 2008. - 767 p.

.Slagoda V.G. Fundamentals of Economics: textbook / V. G. Slagoda. - M: FORUM - INFRA, 2003. - 216 p.

.Economics of an enterprise (firm): Textbook / O.I. Volkov [and others]; edited by prof. O.I. Volkova and Assoc. O.V. Devyatkina. - M.: INFRA-M, 2007. - 601 p.

.Gribov V.D., Gruzinov V.P. Enterprise Economics: Textbook. Workshop. - 3rd ed., revised. and additional - M.: Finance and Statistics, 2004. - 336 p.

.Enterprise Economics: Textbook / Ed. prof. ON THE. Safronova. - M.: “Yurist”, 2000. - 584 p.

.Arustamov E.A. Equipment of enterprises (trade): Textbook. - M.: Publishing House "Dashkov and Co", 2001. - 452 p.

Gadzhinsky A.M. Logistics: Textbook. - 16th ed., revised. add. - M.: Publishing and trading corporation "Dashkov and Co", 2008. - 484 p.

Napolitano N. End-to-end storage - simple and effective // ​​Warehouse and equipment. - 2008. - No. 3. - P. 12-16.

Transport and cargo systems and warehouses: Textbook / N.I. Boyko, S.P. Cherednichenko. - Rostov n / D.: Phoenix Publishing House, 2007. - 400 p. - (Higher education).

15. History of METRO in Russia // METRO Cash & Carry Russia: URL: http://www.metro-cc.ru/servlet/PB/menu/1005951_l7/index.html (2009. January 22)

16. Logistics // METRO Cash & Carry Russia: URL: http://www.metro-cc.ru/servlet/PB/menu/1065382_l7/index.html (2009. January 22)

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1.1. Objectives and information base for assessing the effectiveness of using new technology at an enterprise
1.2. The concept of assessing the effectiveness of using new technology in an enterprise
1.3. Problems of comprehensive assessment of the effectiveness of new technology
2. Current state of the enterprise
2.1 Organizational and economic characteristics of the enterprise
2.2 Composition and structure of the enterprise’s fixed assets
2.3 Enterprise profit indicators
3. Ways to increase the efficiency of an enterprise based on the introduction of new technology
3.1 Recommendations for increasing the efficiency of using new technology at an enterprise
3.2 Calculation of economic efficiency when introducing new technology
Conclusion
Bibliography
Annex 1
Appendix 2

Introduction

The economic process that is currently taking place in Russia, the development of the market and market relations, the reduction in production volumes, the increase in the number of insolvent enterprises and organizations have changed the mechanism for managing scientific and technological progress, influenced the pace and nature of research, development and design work. research work, for the development and implementation of innovations (innovations), as the basis for economic growth, increasing the competitiveness of the organization and the economy as a whole.
The issue of introducing progressive technological processes and new technology in our country in connection with the ongoing economic crisis is of particular importance.
The significant relevance of the topic, as well as insufficient development, predetermined the purpose and objectives of this study.
The purpose of this course work is to consider the implementation of advanced technological processes and new equipment and evaluate the effectiveness of their use.
The purpose of the study is specified in its objectives:
consider the main technical and economic indicators of Chelyabinsk Hardware Plant OJSC;
- consider the theoretical foundations of the introduction of progressive technological processes and new technology;
- analyze the implementation of progressive technological processes and new equipment at the enterprise under study;
- consider areas for improvement, the introduction of progressive technological processes and new equipment at the enterprise under study;
- evaluate the effectiveness of the implementation of progressive technological processes and new equipment.
The purpose and objectives of the study determined its structure, including an introduction, three chapters, a conclusion, a list of references, and appendices.
The subject of the research is the introduction of progressive technological processes and new equipment.
The object of this study is the implementation of progressive technological processes and new equipment at Chelyabinsk Hardware Plant OJSC.
The main research methods used in the work are special economic literature and periodicals.

1. Theoretical issues of assessing the effectiveness of using new technology in an enterprise

1.1. Objectives and information base for assessing the effectiveness of using new technology at an enterprise

In conditions of fierce competition, not a single enterprise can exist for long without making noticeable improvements in its work. As a result of the introduction of new equipment and technology into the activities of the enterprise, the quality of products improves and the characteristics of products progress, as well as the means, methods and organization of production are improved. The introduction of innovations is carried out, as a rule, in the following areas:
development of new and modernization of manufactured products;
introduction of new technologies, machines, equipment, tools and materials into production;
the use of new information technologies and new methods of production;
improvement and application of new progressive methods, means and rules for organizing and managing production.
The tasks of comprehensive improvement of technology and production organization are directly linked to the needs of the market. First of all, the products that the enterprise should develop, its potential consumers and competitors are determined. These issues are resolved by engineers, marketers and economists who develop an enterprise development strategy and its technical policy. Based on this policy, the direction of technical development of production and the market sector in which the enterprise intends to gain a foothold are determined.
The economic assessment of the effectiveness of introducing new equipment and production technologies in the theoretical aspect does not differ from the general methodology for the economic justification of investments. The specificity of this assessment in a number of cases is due to the fact that investment costs for such projects do not require significant investments, the period of implementation of the investment project is not long (1–2 years) and the assessment of the feasibility of introducing new developments comes down to a comparison of the basic (existing) equipment or technology and the new .
However, the use of modern achievements in the field of new equipment and production technologies is important for the development of the national economy and its individual sectors. Sometimes the creation and implementation of new equipment is associated with significant material and capital costs, so the feasibility of developing and mastering its types, as well as their use in specific production conditions, always requires a feasibility study.
The feasibility study for the creation and implementation of new equipment and new technological processes in each production enterprise has its own characteristics, which are based on the industry specifics of production.
At the same time, there are methodological provisions for economic assessment and justification of the effectiveness of introducing new equipment and technologies that are common to all sectors of the economy. New equipment and technologies being introduced into production include the following.
1. Structurally new means of labor that have no analogues. The creation and development of their serial production requires significant capital investments and time (5–8 years). In railway transport, as an industry that uses modern technical advances, investment projects aimed at creating new design developments that require the organization of mass production are quite rare.
2. New types of equipment for a specific enterprise that meet modern scientific and technical requirements, which are used in other sectors of the domestic economy or abroad and require adaptation to a specific production.
3. Modernized equipment that meets modern scientific and technical requirements. These types of equipment can be created on the basis of existing samples. Their implementation does not require significant capital investments and a long time for development in production. This direction of introducing new technology is the most common in enterprises. For example, in railway transport this concerns the modernization of rolling stock and all types of infrastructure facilities of the transport network.
4. New or improved technological processes. These are the processes of repair and routine maintenance of equipment, mechanisms and production devices, switching communications and information transmission, organization of the transportation process and other transport production facilities.
5. Fundamentally new or qualitatively improved material resources or objects of labor.
The feasibility of introducing new technology is assessed by the payback period of the necessary capital investments or the annual reduced economic effect obtained by using new equipment or modern technologies.
The standard efficiency coefficient of new technology is set according to the level of the investor’s optimal payback period for the costs of its implementation. In world practice, it is accepted that the payback period should be no more than 5 years; for electronic equipment or computer technology, this period is reduced to 3–4 years. In the domestic economy, for equipment that has a high cost and long service life, which is typical, first of all, for the electric power industry, the standard economic efficiency coefficient of new equipment is set at a level not exceeding 7–8 years. Here we are talking about the modernization and implementation of new modern equipment at power stations, step-down substations and power lines.
Based on the above, the standard efficiency coefficient for introducing new technology in calculations can be taken within the range of 0.15–0.33.
If the introduction of new equipment provides not only a reduction in current costs during its operation compared to basic equipment, but also obtains an additional result in the form of an increase in income or profit of the enterprise, then this factor must also be taken into account when calculating.
The payback period of new technology can be determined by simple methods of calculating it and, if the introduction of new technology is carried out in stages and requires significant capital investments, by integral methods for assessing the feasibility of its implementation.
The optimal option will be the one in which the payback period is minimal.
The main goal of assessing the effectiveness of using new technology is to substantiate its commercial (entrepreneurial) viability. The latter requires the fulfillment of two fundamental requirements:
full reimbursement (recoupment) of the invested funds.
obtaining a profit, the size of which justifies the abandonment of any other method of using resources (capital) and compensates for the risk arising from the uncertainty of the final result.
When performing investment analysis, the task of assessing the effectiveness of using new technology is the main one, determining the fate of the project as a whole.
An economic assessment of the effectiveness of using new technology is aimed at determining the potential ability of the technology in question to provide the required or expected level of profitability.
The financial assessment is aimed at choosing a scheme for financing the costs of new equipment and thereby characterizes the possibilities for realizing the existing economic potential. When making an assessment, you should take an economic approach and consider only those benefits and losses that can be measured in monetary terms.
In the process of developing a project for the use of new technology, an assessment is made of its social and economic consequences, as well as costs associated with social activities and environmental protection, creation or preservation of jobs, improvement of working conditions, etc.
Obviously, when we are dealing with the assessment of new technology for an existing organization, it is necessary to find out how the fact of the presence of current activities affects the results of the analysis of the effectiveness of the new technology, and this, in turn, depends on the goals of the analysis and on a number of factors, of which the most significant ones can be identified.
When developing performance indicators for the introduction of new technology, one should proceed from the ultimate goal for which the implementation is being carried out. To determine the effectiveness of individual scientific and technical activities, the following system of general indicators should be used.
1. Generalizing indicators of economic efficiency of specific scientific and technical activities, providing a connection with general indicators of production efficiency:
- rate of increase in efficiency from the introduction of new technology or efficiency from the introduction of new technology or cost reduction
- increase in the output of commercial, clean products due to the effective introduction of new technology
- savings in labor costs as a result of the introduction of new equipment or savings from cost reduction
- profit increase due to lower production costs from the introduction of new technology
2. Indicators of increased efficiency of labor use from the introduction of new technology:
- rate of increase in labor productivity from the introduction of new technology
- savings in the number of employees from the use of new equipment
- increase in net, marketable products and profits due to the introduction of new technology
- wage fund savings from using new equipment
3. Indicators of increasing the efficiency of fixed assets used in innovation:
- cost savings on depreciation of the introduction of new equipment
- increase in profit and marketable products due to savings in depreciation costs as a result of the introduction of new equipment
4. Indicators of increasing the efficiency of use of material resources from the introduction of new technology
- increasing material productivity in the production of specific types of products through the introduction of new technology
- reduction of material costs from the introduction of new equipment
- increase in net, marketable products and profits due to increased material productivity and reduced material costs from the introduction of new technology.
The proposed system of indicators quite fully characterizes the effectiveness of introducing new technology in the production of specific types of products (works, services). It allows you to coordinate the plan for new technology with indicators for assessing the economic efficiency of production, and monitor the efficiency of using capital investments to introduce new technology.
In the process of developing plans and conducting analyzes of their implementation, it is important to determine what impact the introduction of new technology has had on the economic efficiency of production as a whole. For this purpose, generalizing indicators of the summary economic efficiency of introducing new technology are used:
- the rate of increase in production efficiency for the enterprise as a whole from the introduction of new technology
- increase in the output of commercial products for the enterprise as a whole from the introduction of new technology
- savings in labor costs throughout the enterprise from the introduction of new technology
- efficiency of capital investments in the enterprise as a whole from the introduction of new equipment
- profitability of capital investments for the enterprise as a whole from the introduction of new equipment
- increase in profit for the enterprise as a whole from the introduction of new technology
- efficiency of production of new types of products throughout the enterprise
- indicators of increasing the efficiency of labor use throughout the enterprise as a result of the introduction of new technology
- indicators of increasing the efficiency of using capital investments in the enterprise from the introduction of new equipment
- indicators of increasing the efficiency of using material resources in the enterprise from the introduction of new technology and others.
Savings in labor costs during the use of new technology are calculated based on data on the price per unit, the volume of production of specific types of products, and the labor costs for production before and after the introduction of new technology.
The main general indicator of the effectiveness of scientific and technical activities - the rate of increase in the efficiency of production of specific types of products from the introduction of new technology - reflects the advance of the rate of increase in the output of this product over the rate of increase in the costs of its production or the rate of labor reduction per unit of production.
A general assessment of the implementation of the plan for the effectiveness of the introduction of new technology is carried out using summary data that reflects the effect of the implementation. This makes it possible to get an idea of ​​the degree of fulfillment of the task regarding the effectiveness of the introduction of new technology and to study the trends in its development and dynamics.
The results of a general assessment of the effectiveness of the introduction of new technology are used to determine the scale of its impact on economic indicators characterizing the efficiency of economic activity. Such an assessment must be carried out for all groups of indicators: for a group of generalizing indicators of the effectiveness of the introduction of new technology for the use of labor resources, capital investments of fixed production assets, depreciation costs and material costs.
Assessing the implementation of the plan based on the effectiveness of the introduction of new technology allows enterprises to most accurately plan their future activities, both in the field of innovation, and make the most optimal management decisions.
Fulfillment and overfulfillment of the main results of economic activity and increasing production efficiency depend, first of all, on the complete implementation of the plan for the introduction of new equipment, which includes the technical re-equipment of the enterprise, ensuring an increase in the technical and economic level of production and products. Therefore, the task of analyzing the implementation of the plan for the effectiveness of the introduction of new technology is to establish the reasons that influenced the deviation of actual performance indicators from the plan. The results of this analysis are used in the future to develop management decisions aimed at eliminating the shortcomings identified during the analysis, as well as to evaluate the work of functional services and departments that took part in the implementation of scientific and technical activities.
Failure to fulfill the profit plan is explained by the action of two factors: failure to fulfill the plan to reduce costs and failure to fulfill the plan to increase the output of marketable products. If the plan is not met, the enterprise should think about the further use of these types of new equipment. Failure to fulfill plans raises the question of the effectiveness and feasibility of introducing new technology.
The introduction of new technology and analysis of the effectiveness of its implementation are very important for the financial and economic activities of the enterprise. The introduction of new technology makes it possible to reduce the cost of production, which means an increase in the profit of the enterprise, and analysis of the implementation of new technology allows the management of the enterprise to make the most optimal and accurate management decisions.

1.2. The concept of assessing the effectiveness of using new technology in an enterprise

Efficiency from the Latin word "effectus" - performance, action. At first, the concept of efficiency was attributed to engineering and technology. At the same time, efficiency was understood as the measure of work performed in relation to the energy expended or the ratio between the actual and potential results of any process.
The concept of efficiency is the most important socio-economic category, which is characterized by the properties of dynamism and historicity.
There are general (absolute) and comparative (relative) efficiency. Overall efficiency is necessary to assess and analyze general economic results and efficiency at various levels of the economy (macro and micro levels) over a certain period of time and over time to compare the level of efficiency across enterprises and regions.
Comparative efficiency is calculated and analyzed when justifying the production, economic, technical and organizational decisions taken, in order to select the best (optimal) from alternative options. Such selection is carried out on the basis of a comparison (comparison) of options for a system of technical and economic indicators, calculation of the payback period or efficiency ratio of additional capital investments, and the magnitude of the economic effect.
In a market economy, analysis of the effectiveness of new technology becomes more complex, acquiring a multi-stage and multi-stage character. At the first stage of analyzing the effectiveness of new equipment and technology, traditional general and specific indicators of the technical level and efficiency of new equipment and technology should be used. The classification of indicators of the technical level of innovation is given in Fig. 1.
To successfully implement an innovation, it is necessary to select an adequate technological solution and the appropriate level of organization and production apparatus. Analysis of the level of equipment and technology used requires research not only of novelty and priority, but also of such important properties as the ability to adapt to existing conditions, the ability to re-adjust the production apparatus. Particular attention should be paid to such a property of technology, technology and organization as flexibility.

Rice. 1. Classification of indicators of the technical level of new equipment and technology

In the context of an expanding market space and multiple diversification, the pace of renewal is increasing, and the variety of types of products and the equipment and technology used for their production is increasing. In production, goods, equipment and technology simultaneously appear at different stages of the life cycle, belonging to different models and generations. In this regard, the variability of technology and the need to adapt the production apparatus to these changes sharply increases.
There is a growing need to use special techniques to increase the “survival” effect of new technological solutions to existing production conditions. The “technology – technology – product” system is constructed using special methods based on the so-called built-in heterogeneity, i.e. skillful combination of functional characteristics of fragments of newly developed technological solutions with existing production processes.
Methodologically, one should distinguish between indicators of economic efficiency of increasing the technical and organizational level and indicators of the level itself, i.e. state of engineering, technology, organization, management and R&D. An approximate diagram of the most important indicators of the achieved technical and organizational level of production is shown in Fig. 2.
An increase in the technical and organizational level of production ultimately manifests itself in the level of use of the main elements of the production process: labor, means of labor and objects of labor. That is why such economic indicators as labor productivity, capital productivity, material intensity, working capital turnover, reflecting the intensity of use of production resources, are indicators of the economic efficiency of increasing the level of new equipment and technology used. The above indicators (labor productivity, capital productivity, material intensity and working capital turnover) are called partial intensification indicators. Their analysis should be carried out according to factors of the technical and organizational level. Along with specific indicators, generalizing indicators are also used.
All general indicators characterizing the increase in the economic efficiency of technical and organizational development activities are combined into the following groups:
- increase in labor productivity, relative deviation in the number of employees and wage fund;
- increase in material productivity (reduction in material consumption), relative.
- increase in capital productivity (decrease in capital intensity) of fixed production assets, relative deviation of fixed production assets;
- increment in the speed of turnover of working capital, relative deviation (release or binding) of working capital;
- increase in production volume due to intensified use of labor, material and financial resources;
- increase in profit or cost of production;
- increase in indicators of the financial condition and solvency of the enterprise.

Rice. 2. Scheme of indicators of the technical and organizational level of production

The proposed system of indicators of the economic efficiency of new technology is the same for all sectors of material production. The analysis methodology is given in the Methodological Recommendations for a comprehensive assessment of the effectiveness of measures aimed at accelerating scientific and technological progress.
Currently, to determine the effectiveness of new technology, a number of methods are proposed, which can be grouped as follows: traditional financial methods; probabilistic methods; qualitative analysis tools.
The advantage of financial methods is their basis, the classical theory of determining the economic efficiency of investments. These methods use criteria generally accepted in the financial industry (net present value, internal rate of return, etc.), which allows managers to find a common language with financial directors. The main drawback is the limited use of such methods: they operate with the concepts of inflow and outflow of funds, which require specificity and accuracy.
The advantage of probabilistic methods is the ability to assess the probability of risk occurrence and the emergence of new opportunities (for example, increasing the competitiveness of products, reducing the risks of timely completion of a project) using statistical and mathematical models. Difficulties also arise here, in particular, when assessing the impact of new technology on the competitiveness of a product. Firstly, such components of product quality as performance depend not only on the quality of design decisions made during the design and preparation of production of the product, but also on the parameters of the production system - its ability to accurately reproduce the parameters of the product design. Secondly, development projects in the field of design and production preparation at most enterprises are interconnected with innovative projects in the production sector, therefore, a separate calculation of the effectiveness of such projects becomes meaningless; consistency is required.
The advantage of qualitative methods is their attempt to supplement quantitative calculations with qualitative assessments. They can help evaluate all the explicit and implicit factors of the effectiveness of new technology and link them to the overall strategy of the enterprise. This group of methods allows specialists to independently select the most important characteristics for them (depending on the specifics of the product and the activities of the enterprise), and establish relationships between them, for example, using significance coefficients.
The main disadvantage of such methods is that in order to use them effectively, the enterprise needs to independently develop its own detailed system of indicators and implement it in all departments along the entire value chain. Another weakness is the influence of subjective opinion on the choice of a system of indicators. Therefore, special requirements are imposed on specialists involved in the development of a system of indicators: they must have extensive experience in this field and a high level of knowledge in the field of innovation management.

1.3. Problems of comprehensive assessment of the effectiveness of new technology

The concept of “efficiency” characterizes the effectiveness of any tasks being solved in relation to costs.
The more complex and expensive the equipment becomes, the worse the financial opportunities for its acquisition, the more pressing the task of assessing the economic aspects associated with new equipment becomes. These aspects are quite varied. In particular, speaking about the need to assess the economic efficiency of equipment, we can highlight various aspects of the problem:
- efficiency of equipment acquisition;
- efficiency of equipment use;
- efficiency of equipment maintenance;
- efficiency of equipment recycling.
The efficiency of purchasing equipment involves comparing the costs of purchasing equipment with the result obtained (characteristics of the purchased equipment). Moreover, we are talking not only about the price of equipment, but also about the costs associated with searching for a supplier, preparing a contract, delivering equipment, etc.
The efficiency of using equipment involves comparing the costs of operating the equipment with the result obtained, expressed in manufactured products.
The effectiveness of equipment maintenance involves comparing the costs of equipment maintenance with the result obtained, expressed in various aspects of equipment performance (service life, frequency of breakdowns, downtime due to breakdowns, etc.).
The efficiency of equipment recycling involves comparing the costs of getting rid of equipment that has become unnecessary or unusable with the result obtained (liberation of territory, receipt of spare parts as a result of disassembly, income from the disposal of scrap metal, elements containing precious metals, etc.).
It may seem that calculations related to the cost-effectiveness of purchasing, using, maintaining and disposing of equipment are too burdensome and expensive. But it is enough to remember what the cost of the purchased equipment is and what, accordingly, is the cost of possible losses in case of making wrong decisions. In addition, you can make a simple comparison of the costs of accounting for funds allocated to payroll with similar indicators for accounting for equipment.
In addition, it is necessary to substantiate not only economic efficiency, but also the methods for measuring it, efficiency criteria, and applicability under various conditions.
Economic objectives can be grouped as follows:
- maximization of income (profit);
- cost recovery;
- minimizing losses.
Thus, the requirement for economic efficiency of new equipment and new technology must be resolved taking into account an assessment of all factors. And if for some services, for some departments, the requirement for financial recoupment is absolutely mandatory (for example, for departments that provide paid services on a self-supporting basis), then in other cases one can limit ourselves to the requirement for recoupment of only part of the costs or even minimization of losses.
Maximum efficiency is achieved with maximum results and minimum costs.
Other forms of expressing efficiency:
- increasing the result at the same cost;
- reduction of costs with the same results.
The efficiency of using medical equipment involves obtaining the greatest effect per unit of cost. Therefore, it is necessary to consider what acts as results and as costs:
Equipment costs refer to the number of equipment units used. Therefore, efficiency is found as the ratio of the result to the number of units used. In fact, this is the average load per unit of equipment. But the equipment can be used in different ways.
If we consider calendar time as a cost, then its minimization means that the equipment should give the desired result in the shortest possible time. That is, it should pay off as quickly as possible.
If we talk about the minimum operating time of equipment, this means that it should work as little as possible. The conclusion is paradoxical at first glance, but nevertheless quite logical. We are talking about minimizing the operating time of the equipment to obtain the same result (i.e., all other things being equal). This means that the equipment must operate at its most efficient.
The problem of comprehensive assessment of the effectiveness of the use of new technology has always been and remains the focus of attention of academic economists and practical managers at various levels and ranks. And before we begin to consider specific methods for assessing new technology, it is advisable to dwell on some methodological issues in the field of capital investments, while focusing on the current state and prospects for the development of the country’s economy. In general, the problem of assessing the effectiveness of new technology arises for a potential investor, i.e. before that economic entity that has at its disposal certain resources, the investment of which can bring some benefit to their owner.
The implementation of any innovative project in a market economy must be preceded by the solution of two interrelated methodological tasks:
1) assessment of the profitability of each of the possible options for implementing the project;
2) comparison of options and selection of the best one.
The effectiveness of using new technology is characterized by a system of indicators reflecting the ratio of costs and results. Costs include current and one-time costs that are planned and necessary for implementation. For the valuation of results and costs, basic, world, forecast and estimated prices can be used.
New equipment must be selected taking into account the inflation factor. Inflation as an increase in the price level in the economy is measured either by the price change index or by the inflation rate. The price change index is characterized by the price ratio, and the inflation rate is characterized by the percentage of price increases.
When assessing the effectiveness of using new technology, the comparison of indicators at different times is carried out by bringing them to the value in the initial period, since costs of the same magnitude, carried out at different times, are not economically equivalent. The significant length of the innovation life cycle leads to economic inequality in the costs and results obtained at different times. This contradiction is eliminated using the so-called present value method, or discounting, i.e., bringing costs and results to one point. As such a point in time, we can take, for example, the year the innovation began.
Discounting is based on the idea that any amount received in the future has less value now. With the help of discounting, the time factor is taken into account in financial calculations. The idea of ​​discounting is that it is preferable for a company to receive money today rather than tomorrow, since, having been invested in innovation, it will already bring a certain additional income tomorrow. In addition, postponing receiving money for the future is risky: under unfavorable circumstances, it will bring less income than expected, or even not at all.
Technically, it is convenient to bring the costs, results and effects that take place at the t-th step of calculating the project implementation to the base point in time by multiplying them by the discount factor determined for a constant discount rate.
Since the use of new technology is characterized by disposability or a limited investment period, a long payback period, a large value, and production costs are usually an annual value, in order to bring them to a single annual dimension using the economic efficiency coefficient or interest rate level, take part of the investment (capital investment). This is where the term “levelized costs” comes from.
3i = Сi + En Ki = min,
where 3i are the reduced costs for each option;
Ci - production costs (cost) for the same option;
En - capital investment efficiency standard;
Ki - investments according to the same option.
In a planned economy, the value of En is set centrally. In a market economy, each individual company or enterprise sets such a standard either at the level of the interest rate E or as a return on investment standard Rн.
The assessment should provide investors with a choice of a high-quality innovative project. When comparing options, it is necessary to adhere to the principles of a systematic approach. Here it is necessary to take into account the most important property of systems - emergence, which determines the inequality of the total effect of a set of measures and the magnitude of the effects of their separate implementation. The comparison of innovative options is based on the principle of an integrated approach, which requires taking into account the entire set of activities that need to be carried out when implementing a given solution option.
The effect of using new technology is multifaceted. The size of the effect from the implementation of innovations is directly determined by their expected effectiveness, manifested by:
a) in a product sense (improving quality and increasing product ranges);
b) in a technological sense (increasing labor productivity and improving its conditions);
c) in a functional sense (increasing management efficiency); d) in a social sense (improving the quality of life).
Consequently, the economic value (cost) of innovations for their buyer is directly determined by their expected (predicted) usefulness, which allows him to overcome the problem of limitations of a particular type of attracted resources. The cost of innovations for their seller is directly determined by the expected profitability of their sale. The concepts of cost and utility of innovation in the economic sense are identified in an interconnected analysis of quality and quantity:
a) manufactured things (products);
b) the work performed (works and functions);
c) changes in production and sales costs;
d) changes in sales volume, market share, profit and other indicators of competitiveness within the framework of existing demand.

2. Current state of the enterprise

2.1 Organizational and economic characteristics of the enterprise

OJSC Chelyabinsk Hardware Plant is a manufacturing enterprise that produces products for both industrial use and products for the consumer market. OJSC Chelyabinsk Hardware Plant is one of the largest enterprises in the tractor manufacturing industry in Russia, a leader in the production of spare parts for chassis systems of tractor equipment; almost all innovations developed in Russia for chassis systems are mastered primarily at OJSC ChAZ. Commodity products worth over 3 billion rubles are produced annually. The production area of ​​the enterprise is 80 hectares, the number of employees of the enterprise exceeds 10,000 people.
Full name: OJSC Chelyabinsk Hardware Plant.
The authorized capital of the Company is 321,382 rubles.
The number of issued ordinary shares with a par value of 1 ruble is 321,382.
The company has an independent balance sheet and opens current and other accounts in any financial and credit institutions, both in rubles and in foreign currency. The company has a round seal with its name (emblem), its own trademark, a sample of which was approved by the meeting of shareholders and other necessary details.
The joint stock company carries out its activities in accordance with the current legislation of the Russian Federation and the Charter of the joint stock company.
The subject of the joint-stock company's activities is to saturate the consumer market with goods and services and meet public needs for consumer goods.
The JSC carries out its business activities on the basis of self-financing and self-sufficiency, is responsible for the results of its business activities, for the fulfillment of its obligations to partners under concluded agreements. It is liable for its obligations with the property belonging to it.
The results of a systematic analysis of the activities of a trading enterprise make it possible to evaluate the effectiveness of commercial work, accurately and timely take into account factors influencing the profit received for specific types of goods sold and services provided, determine distribution costs and trends in their changes, which is necessary to calculate profitability, and find optimal ways to solve commercial problems. problems of a trading enterprise.
During the analysis of the commercial activities of JSC "ChAZ" in the period from 2010 to 2012, information was obtained on its financial and economic situation, presented in table 1. The data indicated in the table is shown after all necessary tax deductions.

Table 1 - Dynamics of the main indicators of financial and economic activities of JSC "ChAZ" in comparable prices, million rubles.
Indicator Years Deviation In % 2011 by 2010 IN %
2012 by 2011
2010 2011 2012 2011 from
2010 2012 from 2011
Sales revenue, million rubles. 10797.5
14110,0
16366,8
+3312,5
+2256,8
130,7
116,0
Gross income
million rubles
level of gross income, % of turnover
2137,9
19,8
2836,1
20,1
3600,7
22,0
+698,2
+0,3
+764,6
+1,9
132,7
101,5
127,0
109,5
Distribution costs
million rubles
level of distribution costs, % of turnover
1821,1
16,9
1923,0
13,6
1995,7
12,2
+101,9
-3,3
+72,7
-1,4
105,6
80,5
103,8
89,7
Profit from sales, million rubles. 316.8
913,1
1605,0
+596,3
+691,9
288,2
175,8
Average annual cost of fixed production assets, million rubles.
in % of turnover
1705,1
10,6
1658,3
9,4
1530,5
7,9
-46,8
-1,2
-127,8
-1,5
97,3
88,7
92,3
84,0
Average number of personnel, people. 657 680 655 +23 -25 109.3 90.9
Labor productivity of workers, million rubles. 189.1
207,5 297,5 +18,4 +90 109,7 143,4
Employees' wage fund, million rubles.
in % of turnover
210,9
2
258,4
1,8
225,5
1,4
+47,5
-0,2
-32,9
-0,4
122,5
92,3
87,3
77,8
Profitability of product sales, % 2.9 6.5 9.8 +3.6 +3.3 224.1 150.8
Cost profitability, % 17.4 47.5 80.4 +30.1 +32.9 273.0 169.3

Revenue from sales of this enterprise tends to increase, so in 2011 compared to 2010. it increased by 3312.5 million rubles, the growth rate in 2011 was equal to 130.7%, respectively, the growth rate was 30.7%. In 2012, sales revenue increased by 2256.8 million rubles. compared to 2011, its increase was 16%. According to the table, we can conclude that the increase in revenue in 2011 was influenced by the increase in industrial space by 1,600 sq.m. The next factor influencing the increase in trade turnover is the increase in the average number of employees in 2011. by 23 people, which made it possible to increase productivity per 1 employee by 18.4 million rubles. (by 9.7%). In 2012, the number of personnel was reduced by 23 people, but productivity increased by 90 million rubles. (143.4%). The amount of revenue was also influenced by the average annual cost of fixed assets. There is a tendency for the average annual cost of fixed production assets to decrease in amount and level to turnover, however, fixed production assets are used effectively. If we consider the capital productivity in 2010, it amounted to 6.3 rubles, in 2011 the capital productivity amounted to 8.5 rubles. (34.9% higher than in 2010), in 2012 capital productivity was 10.7 rubles. (increased by 25.9% compared to 2011). That is, the efficiency of using fixed production assets has been increasing over the past three years. From 1 rub. The company received 6.3 rubles of invested funds in 2010. revenue, in 2011 – 8.5 rubles, in 2012 – 10.7% rub.
Gross income increases in amount in 2011 compared to 2010. by 698.2 million rubles. (by 32.7%), in 2012 in relation to 2011 increased by 764.6 million rubles (27%). In terms of level, gross income is also growing in 2010. grew by 1.5%, in 2012 grew by 9.5%. At this enterprise, the growth rate of gross income is faster than the growth rate of revenue, that is, the enterprise observes a regime of economy and efficient operation. It is possible that the company reduced turnover at purchase prices due to more favorable partners and delivery conditions, which made it possible to set a higher trade markup at the same price level.
The amount of costs has increased over the past three years; this is a normal situation, since revenue is growing, and accordingly, the company’s costs will also increase. But here is a situation of reducing the level of distribution costs. In 2011 compared to 2010 the level decreased by 19.5% in 2012. in relation to 2011 decreased by 10.3%.
Profit from sales in 2011 compared to 2010 increased by 596.3 million rubles. (increased by 188.2%), in 2012. in relation to 2011 increased by 691.9 million rubles. (increased by 75.8%). The increase in this indicator was influenced by: revenue growth, changes in the revenue structure, growth of gross income in terms of amount and level, reduction in the level of distribution costs, increased labor productivity, efficiency of use of fixed assets and other factors. The profitability of sales of a given enterprise also increases with increasing profits and increasing turnover. In 2011, profitability of sales increased by 3.6% compared to 2010, in 2012 compared to 2011. increased by 3.3%.
Payroll fund in 2011 compared to 2010 in amount increased by 47.5 million rubles. (22.5%), apparently this is due to an increase in the average number of personnel. In 2012 the situation changed - there was a reduction in the wage fund by 32.9 million rubles (12.7%), this decrease was influenced by a reduction in the average number of employees. The wage fund changes in level in proportion to the amount.

2.2 Composition and structure of the enterprise’s fixed assets

Next, we will analyze the movement of fixed assets in value terms. Table 2 presents data for the analysis of the enterprise's fixed assets.

Table 2 - Indicators characterizing the movement of fixed assets, million rubles.


PF at the beginning of the year, million rubles. 1690.47 1719.98 1657.2 29.5 2.2 103.45 100.25
PF at the end of the year, million rubles. 1719.97 1657.2 1416.5 2.2 8.44 100.25 100.95
Average annual cost of PF, million rubles. 1705.2 1658.3 1530.5 +46.8 +153.9 97.3 92.3
Depreciation (amortization) of fixed assets, million rubles. 122.91 123.47 121.04 +0.56 -2.43 102.44 89.65
Active part of the PF, million rubles. 568.61 584.46 584.46 +15.85 - 109.40 100.0

Having analyzed the above table, we can conclude that the average annual cost of fixed assets tends to decrease. This was due to the large number of fund disposals in 2010 and 2012. The company plans in 2013. refurbish the industrial hall by purchasing more advanced equipment. The active part of fixed assets has a growth trend. So, at the end of 2012. the active part amounted to 589.78 million rubles. compared to 2010 increased by 12.9%. Which affected the increase in trade turnover by 51.5% by 2012 compared to 2010.
To determine how effectively an enterprise uses fixed assets, an analysis of the efficiency of using fixed assets should be carried out.
Table 3 presents data on the efficiency of use of the enterprise's fixed assets.

Table 3 - Efficiency of use of fixed assets of the enterprise
Indicator 2010 2011 2012 Deviation Rate of change
2011 from 2010 2012 from 2011 2011 by 2010 2012 by 2011
Sales revenue, million rubles. 10797.5 14110.0 16366.8 +3312.5 +2256.8 130.7 116.0
Average annual cost of fixed assets, million rubles. 1705.1 1658.3 1530.5 -46.8 -127.8 97.3 92.3
Capital productivity 6.3 8.5 10.7 +2.2 2.7 134.9 125.9
Capital intensity 0.16 0.12 0.09 -0.04 -0.03 75 75
Capital savings - -33.12 -22.56 - - - -
Average headcount, people. 657 680 655 +23 -25 109.3 90.9
Capital-labor ratio 29.9 24.4 27.8 -5.5 +3.4 81.6 113.9

According to the table, one can note an increase in capital productivity in 2011. by 2.2 points, that is, the increase was 34.9% compared to 2010, and in 2012. compared to 2011 - by 2.7 points: the increase was 25.9%. This is due to an increase in trade turnover over these periods by 30.7% (RUB 3,312.5 million) and 16% (RUB 2,256.0 million), respectively. The increase in turnover covered the decrease in the average annual cost of fixed assets. While the rate of change in the average annual value of fixed assets continues to decline, the identified increase in capital productivity shows that for 1 ruble of funds invested in fixed assets we received 6 rubles. 32 kopecks of trade turnover in 2011 and 8 rubles 50 kopecks in 2012. The capital-labor ratio in 2011 decreased by 5.5 points. This is due to an increase in workers and a shortage of production capacity at all levels. In 2012 this figure increased and amounted to 27.8 rubles. per 1 employee. The maximum indicator of capital intensity, that is, the ratio of the average annual cost of fixed assets and turnover, allows us to talk about increasing the efficiency of using production capacity. This conclusion can be made based on the fact that the maximum capital intensity indicator is equal in 2011. 0.12 points and 0.09 points in 2012 that is, in order to get 1 ruble of trade turnover, we need to invest 0.12 rubles in fixed production assets in 2011 and 0.09 rubles in 2012, that is, investments in production assets for 1 ruble. trade turnover is declining. Having calculated the capital savings indicator, we received a negative value. This means that the company is operating effectively, at least for the period 2010 - 2012.

2.3 Enterprise profit indicators

The analysis of sources of profit generation is carried out in the context of income generation. Profits from all sources of activity, gross profit, taxable profit and net profit are calculated, the data is presented in Table 4.

Table 4 – Analysis of sources of profit generation in comparable prices, million rubles.
Indicators Years
Chain deviations, million rubles. Growth rates, chain, in %
2010 2011 2012 2011 from 2010 2012 from 2011 2011 by 2010 2012 by 2011
1. Trade turnover, million rubles. 10797.5 14110.0 16366.8 +3312.5 +2256.8 130.7 116.0
2. Gross income from sales, million rubles. 2137.9 2836.1 3600.7 +698.2 +764.6 132.7 127.0
3.Operating income, million rubles. 9.3 10.0 10.2 +0.7 +0.2 107.5 102.0
4. Distribution costs, million rubles. 1821.1 1923.0 1995.7 +101.9 +72.7 105.6 103.8
5.Operating expenses, million rubles. 6.5 7.2 7.6 +0.7 +0.4 110.7 105.6
6.Profit from sales, million rubles. 316.8 913.1 1605.0 +596.3 +691.9 288.2 175.8
7. Gross profit, million rubles (6 line + 3 line - 5 line 319.6 915.9 1607.6 +596.3 +691.7 286.6 175.5
8. Taxable profit, million rubles. 319.6 915.9 1607.6 +596.3 +691.7 286.6 175.5
9. Income tax, million rubles. 76.7 219.8 385.8 +143.1 166.0 286.6 175.5
10.Net profit, million rubles. (page 8-page 9) 242.9 696.1 1221.8 +453.2 +525.7 286.6 175.5

Since the company did not receive non-operating and extraordinary income (expenses), they are not listed in Table 4. As a result, balance sheet profit, which consists of profit (loss) from sales, operating income (expenses) and non-operating income (expenses), will be equal to profit from sales + the balance of operating income and expenses. That is, in this case it is equal to gross profit.
Income tax in accordance with Art. 284 NKRF is set at 24%. The basis for taxable profit was gross profit, net profit is calculated as the difference between taxable profit - income tax. Let's calculate income tax:
In 2010 income tax = Taxable profit 2010 * 24/100 = 319.6 * 24/100 = 76.7 million rubles.
In 2011, income tax = Taxable profit 2011 * 24/100 = 915.9 * 24/100 = 219.8 million rubles.
In 2012 income tax = Taxable profit 2012 * 24/100 = 1607.6 * 24/100 = 385.8 million rubles.
According to the table, we can conclude that the enterprise operates successfully and profitably, the net profit of the enterprise is steadily increasing, mainly net profit is formed from profits from sales, which is natural, since this is a trading enterprise, operating income averages about 10-15% from the entire income of the enterprise. The enterprise incurred operating expenses that are associated with the costs of liquidating fixed assets being decommissioned, expenses for operations with packaging, expenses for bank services (costs of maintaining a current account), but they were covered by operating income, which included penalties for violation of contractual obligations, interest paid by the bank for placing funds, etc.
Profitability is a synthetic indicator that reflects many aspects of the activities of a trading enterprise for a certain period. The system of profitability indicators is a component of the system of indicators of economic efficiency of the enterprise. The concept of “profitability” is closely related to the concept of “profit”, so it is necessary to analyze the profitability of the enterprise.
Analysis of the profitability of an enterprise consists of an analysis of the following indicators: profitability of sales, profitability of costs, profitability of activities, profitability of fixed production assets, profitability of the wage fund. These indicators are presented in table 5.
Return on sales shows how many rubles of profit the enterprise received from 100 rubles of turnover. From the data obtained, we can conclude that over the course of three years, the profitability of sales of this enterprise has been growing, so in 2010, from 100 rubles of turnover, the enterprise received 2.9 rubles. profit, in 2011 – 6.5 rubles; in 2012 – 9.8 rubles.

Table 5 - Analysis of enterprise profitability indicators
Indicators Years Chain deviations, million rubles. Chain growth rates, %
2010 2011 2012 2011 2012 2011 2012
Return on sales (profit/turnover*100%) 2.9 6.5 9.8 +3.6 +3.3 224.1 150.8
Cost efficiency
(profit/costs*100%) 17.4 47.5 80.4 +30.1 +32.9 273 169.3
Profitability of activities
(profit/gross income) 100%) 14.8 32.2 44.6 +17.4 +12.4 217.6 138.5
Profitability of fixed production assets
(profit/average annual
cost of fixed production assets*100%) 18.6 55.1 104.9 +36.5 +49.5 296.2 190.4
Profitability of the wage fund (profit/wage fund *100%) 150.2 353.4 711.8 +203.2 +358.4 235 201.4

Return on costs shows how many rubles of profit the enterprise received from 100 rubles. invested costs. This indicator is increasing, in 2011 compared to 2010 it increased by 173%, in 2012 compared to 2011 it increased by 69.3%.
Profitability of activities reflects the cost of trading services; the gross income into which the profit is divided must include operating and non-operating income, but since operating income is a small amount, and the company did not receive non-operating income, we will consider gross income from sales. The profitability indicator in 2011 increased by 117.6%, in 2012. increased by 38.5%.
The profitability of fixed production assets shows how many rubles an enterprise receives per ruble invested in fixed production assets. This indicator is calculated in %, so it will reflect how much profit the enterprise will receive from 100 rubles invested in fixed production assets. So, in 2010, the company received 18.6% profit from 100 invested rubles, in 2011. – 55.1%, in 2012 – 104.9%. That is, this indicator has been increasing over three years.
The profitability of the wage fund is also increasing, which indicates a tendency to increase workers' wages and increase various social payments. As a result, employees of the enterprise are interested in the successful operation of the company and in increasing the productivity of their labor, since remuneration for labor also increases.

3. Ways to increase the efficiency of an enterprise based on the introduction of new technology

3.1 Recommendations for increasing the efficiency of using new technology at an enterprise

Increasing the technical level of production, especially at mechanical engineering enterprises, is achieved through the introduction of new advanced equipment and technology, comprehensive automation and mechanization of production processes, improving product quality, improving the use of material and energy resources, etc. In mechanical engineering, such measures include, in particular, increasing the level of standardization and unification of structures, the introduction of progressive technological processes in procurement shops (3D stamping, pressing, precision casting, etc.), increasing the share of plastics and periodic rolling (stepped shafts) for the manufacture of structural elements, replacing universal equipment with high-performance, specialized equipment, etc. .
Proposed measures for the introduction of progressive technological processes and new equipment at JSC "ChAZ":
1. Measures to accelerate scientific and technological progress, accompanied by a decrease in the relative metal consumption of machines, mechanisms, and units. It is known that one of the most important trends in scientific and technological progress in modern mechanical engineering is an increase in the power and productivity of machines and equipment, which is certainly accompanied by a comparative reduction in their net and relative weight, material consumption, improved finish and appearance, an increase in their quality and a reduction in specific operating costs. , and most importantly – an increase in labor productivity.
2. Measures aimed at introducing economical types and profiles of rolled products, the use of which provides metal savings in the range of 10–70%. Bent rolled profiles find effective use in many branches of mechanical engineering.
3. Measures expressed in the replacement of traditional structural materials. In mechanical engineering production, the process of replacing ferrous metals with synthetic materials - plastics, synthetic resins, non-ferrous, light and rare metals. The most important target task of replacing ferrous metals is to reduce the metal intensity and labor intensity of products, and improve the quality of final mechanical engineering products.
Plastics find effective use in the automotive industry, the aviation industry, the electrical and radio engineering industry, machine tool building, the production of anti-friction parts, etc. The use of plastics, which have a significantly lower physical specific gravity compared to ferrous and non-ferrous metals, makes it possible to reduce the relative weight of machinery and equipment and , therefore, provides metal savings. When manufacturing parts, assemblies and products from plastics, the number of technological operations is reduced by 3–8 times compared to metal processing.
4. Measures to further improve the technical level of production in the procurement base of mechanical engineering, the introduction of automated equipment systems that ensure the production of high-precision workpieces, as well as a significant increase in productivity and improvement of working conditions in foundry, forging and welding industries.
In manufacturing industries and industries where the material is in the form of a sheet (clothing, shoe production, mechanical engineering when using rolled sheets), material savings are achieved by using rational cutting patterns that ensure the most complete use of the surface of the sheet, tape or strip when cutting the required workpieces. When solving this problem, economic and mathematical methods and electronic computers are successfully used, thanks to which optimal cutting patterns are determined.
An important role is played by the use of local types of raw materials, fuels, secondary raw materials, material and fuel resources, regeneration (restoration) of used raw materials, basic and auxiliary materials (lubricants, cleaning agents), and tools.

3.2 Calculation of economic efficiency when introducing new technology

As part of the enterprise technical development plan (PTR) in 2013–2014. It is planned to purchase the following equipment:
- grinding machine for grinding the ends of the axles;
- vertical CNC machining center for processing forging dies;
- technical characteristics of the machine for processing half-links (production of running systems for industrial tractors);
- technical characteristics of the machine for cutting secrets on keys;
- required technical characteristics of a machine for processing bushings (production of running systems for industrial tractors);
- vertical milling machining center;
- painting equipment for painting tracks of industrial tractors.
Calculation of full cost and wholesale price
where SP is the total cost, rub.;
M – costs of materials, rub.;
P – costs of semi-finished products, rub.;
TZR – transport and procurement costs, rub.;
RSEO – expenses for maintenance and operation of equipment, rub.;
C – general production (shop) expenses, rub.;
О – general business expenses, rub.;
Vn – non-production expenses, rub.
M = Tsm N3,
where Cm is the price of a unit of materials, rub.
P = CPU N3,
where Tsp is the unit price of semi-finished products, rub.
TZR = (M+P) KTZR / 100
where Ktzr is the established percentage of TZR (3-5%).
RSEO = Zosn. Krseo / 100,
where Krseo is the established percentage of Rseo, (50 - 60%).
C = Zosn. Kts / 100,
where Kc is the established percentage of general production (shop) expenses, (70 - 80%).
Sc = M + P + TZR + Ztot. + Osoc. + RSEO + C,
where Сс – shop cost, rub.
Or = Zosn. Ko / 100,
where Or – general business expenses, rub.;
Ko – a set percentage of general business expenses (60-70%).
Ref. = Sc + Or,
where Spr is production cost, rub.
Vn = Ref. Sq. / 100,
where Вн – non-production expenses, rub.;
Kv – the established percentage of non-production expenses (5%).
Sp = Spr. + In,
where Sp is the total cost, rub.
Sp.unit = Sp/Nв,
where Sp.unit – total cost per unit of production, rub.
Mon = Sp.ed Kp / 100,
where Mon – standard profit, rub.;
Kp – set percentage of profit (15%).
Op.ts. = Sp.ed + Mon,
where Op.ts. – wholesale price of products, rub.
(P+M)=148 520000=76960000 rub.
TZR=76960000 5/100=3848000 rub.
Рseo1=332800 50/100=166400 rub.
Ts1=332800 70/100=232960 rub.
Sc1=76960000+3848000+541931+140902+166400+232960=81890193 rub.
Or1=332800 60/100=199680 rub.
Spr1=81890193+199680=82089873 rub.
Vn1=82089873 5/100=4104493 rub.
Sp1=82089873+4104493=86194366 rub.
Sp.unit1=86194366/500000=172.38 rub.
Mon1=172.38 15/100=25.85 rub.
Op.ts1=172.38+25.85=198.23 rub.
Structure calculation and cost analysis

Table 6 - Calculation of total cost
Cost items Before implementation After implementation
Amount, rub. Specific gravity, % Amount, rub. Specific gravity, %
Materials 153.92 89.29 153.92 89.29
Transportation and procurement costs 7.69 4.46 7.69 4.46
Basic wages of main production workers 0.66 0.38 0.24 0.14
Premium 0.13 0.07 0.04 0.02
Ural bonus for main production workers 0.12 0.06 0.04 0.02
Additional salary 0.16 0.09 0.06 0.03
Contributions for social needs 0.28 0.16 0.1 0.05
Expenses for maintenance and operation of equipment 0.33 0.19 0.12 0.07
General production (shop) expenses 0.46 0.26 0.17 0.09
Total: general production (shop) cost 164.02 95.1 162.38 95.1
General expenses 0.26 0.15 0.14 0.08
Total: general business cost 164.28 95.3 162.52 95.2
Non-production expenses 8.1 4.7 8.18 4.8
Total: total cost 172.38 100 170.7 100
Standard profit 25.85 - 25.6 -
Total: wholesale price 198.23 - 196.3 -

Diagram of the cost structure before the introduction of new technology

Diagram of the cost structure after the introduction of new technology

The calculation of the cost per unit of production for two options showed its overall decrease from 172.38 rubles. up to 170.7 rub. The results obtained were affected by a general reduction in costs for various items by 40-50% during the application of new technologies in production. Costs for materials and equipment remained at the same level as with the old production option, since the introduction of new equipment into production does not have a direct impact on these cost items.
Reducing the total cost per unit of production in terms of materials and technical equipment can be achieved through: timely procurement of goods and materials to construction sites, their delivery, and storage; optimization of order quantities and inventory levels; coordinating the work of the security service to regulate the flow of inventory, reduce theft and prevent theft.
Calculation of technological costs
K=Cathedral·Spriv,
where Cathedral is the cost of equipment, rubles;
K - capital costs, rub.
A=K·Na/100,
where A – depreciation charges, rub.;
Na is the depreciation rate, %.
Р=Red·Cr·Cpriv,
where R – repair costs, rub.;
Red unit – number of units of repair complexity, units;
Сr – cost of a unit of repair complexity, rub.
E = Re Fd Se Kz Kvr. Spriv. / Kd Ks,
where E – electricity costs, rub.;
Re – power consumption, kW/h;
Se – cost of 1 kW/h of electricity, rub.;
Кз – equipment load factor;
Kvr. – coefficient taking into account the use of equipment over time (0.9 – 0.95);
Kd – coefficient taking into account losses in the engine (0.7 – 0.8);
Kc is a coefficient that takes into account network losses (0.8 – 0.9).
I = Synstr. 50/ 100 Spriv.,
where I is tool wear, rub.;
Synstr. – cost of the tool, rub.
1 option
K1=135000 2=270000 rub.
A1=270000 6/100=16200 rub.
Р1=8 280 2=4480 rub.
E1=3 4019.68 1.6 1.08 0.9 2/0.7 0.8=66979.33 rub.
Option 2
K2=150000 1=150000 rub.
A2=150000 10/100=15000 rub.
Р2=10 280 1=2800 rub.
E2=6 4019.68 1.6 1.08 0.9 1/0.7 0.8=66979.33 rub.

Table 3 – Calculation of technological costs
Cost items Amount, rub.
Before implementation After implementation
Materials 76960000 76960000
Basic salary of production workers 332800 124800
Prize 66560 24960
Ural bonus for production workers 59904 22464
Additional wages for production workers 82667 31000
Contributions for social needs 140902 52838
Equipment depreciation 16200 15000
Tool wear - -
Repair and maintenance 4480 2800
Electricity consumption for technological purposes 66979.33 66979.33
Total: technological cost 77663513 77233862

Calculation of the amount of annual economic effect and payback period
where E is the annual economic effect, rub.;
С1 and С2 – technological cost of production, respectively, before and after implementation, rub.;
K1 and K2 – capital investments in existing and new equipment, respectively, rubles;
EN – standard coefficient of comparative economic efficiency (0.15).
where Current is the payback period, years.
where E is the coefficient of comparative economic efficiency.
E=(77663513+0.15 270000)-(77233862+0.15 150000)=447651 rub.
Because K2

The use of new technology in production has always served to increase the efficiency and profitability of production. The relationship between economic results and costs and resources allows us to evaluate efficiency. Efficiency is of an evaluative nature. It all depends on what goal should be achieved as a result of production, economic or any other purposeful activity.
The return on capital investment characterizes the amount of increase in net profit per 1 ruble of capital investment in an event; the payback period is the period of time during which capital investments are compensated and covered by the annual increase in net profit.
Capital investments for the new production technology amounted to 150,000 rubles. against 270,000 rub. with the old production option. Technological cost decreased by 429,651 rubles. The annual economic effect E is equal to 447,651 rubles.
Based on the data obtained during the course work, it was established that the new production option is considered profitable.

Conclusion

In conclusion of this course work, we can draw the following conclusions that fundamental changes in engineering and technology, the mobilization of all, not only technical, but also organizational, economic and social factors create the prerequisites for a significant increase in labor productivity.
Increasing the technical level of production, especially at mechanical engineering enterprises, is achieved through the introduction of new advanced equipment and technology, comprehensive automation and mechanization of production processes, improving product quality, improving the use of material and energy resources, etc.
We looked at the introduction of progressive technological processes and new equipment using the example of ChAZ OJSC.
JSC "ChAZ" is a leader in the domestic mechanical engineering industry in the production of spare parts for running systems of industrial, agricultural and skidding tracked vehicles; clutch parts for tractors, combines and cars, and also occupies a leading position in the market for lock products and heating radiators.
The main direction of technical development of JSC "ChAZ" in 2013 was the improvement of existing production through the introduction of new advanced technologies and equipment. During the reporting period, 57 progressive and improved technological processes were introduced.
In accordance with the technical development plan of the enterprise for 2013, the main areas of implementation were the development of the production of high-strength cast iron, the development and improvement of the production of tracks for industrial tractors, the maintenance and development of the infrastructure of existing production.
JSC "ChAZ" can be offered to consider the following work on the design of new equipment and modernization of existing equipment for 2008: development of a hydraulic system for clamping parts; development of hydraulic systems for hardening installations; kinematics design to change cutting conditions; design of a hydraulic system for a rod extrusion installation; modernization of drilling trance.
As a result of the project implementation, the following tasks will be solved: increasing production volumes and increasing its rhythm; improving product quality and ensuring timely execution of orders; organization of production process management at the workshop level; optimization of technological routes; reduction and operational control of the cost of finished products; reduction of work in progress; reduction of downtime/underutilization of capacity.
Thus, in this coursework we examined the main technical and economic indicators of Chelyabinsk Hardware Plant OJSC, the theoretical basis for the implementation of progressive technological processes and new equipment, analyzed the implementation of progressive technological processes and new equipment at the enterprise under study, considered areas for improvement, the introduction of progressive technological processes and new equipment at the enterprise under study, and also assessed the effectiveness of the implementation of advanced technological processes and new equipment.

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Annex 1

BALANCE SHEET
ASSET LINE CODE AT THE BEGINNING OF THE REPORTING PERIOD AT THE END OF THE REPORTING PERIOD
I. NON-CURRENT ASSETS
INTANGIBLE ASSETS 110 57 57
FIXED ASSETS 120 1,159,099 1,299,053
CONSTRUCTION IN PROGRESS 130 80 616 3 123
PROFITABLE INVESTMENTS IN MATERIAL VALUES 135 - -
LONG-TERM FINANCIAL INVESTMENTS 140 518 314 614503
DEFERRED TAX ASSETS 145 4,061 4,061
OTHER NON-CURRENT ASSETS 150 - -
TOTAL FOR SECTION I 190 1,762,147 1,920,797
II. CURRENT ASSETS
RESERVES 210 887 730 998 412
INCLUDING:
RAW MATERIALS AND OTHER SIMILAR VALUES 211,417 126,542,179
ANIMALS FOR GROWING AND FATTERING 212 - -
COSTS IN WORK IN PRODUCTION 213 82 105 91 563
FINISHED PRODUCTS AND GOODS FOR RESALE 214 372 589 586 145
GOODS SHIPPED 215 - -
FUTURE EXPENSES 216 15,910 45,125
OTHER INVENTORIES AND COSTS 217 - -
VALUE ADDED TAX ON ACQUIRED VALUABLES 220 106 265 41 568
ACCOUNTS RECEIVABLE (PAYMENTS FOR WHICH ARE EXPECTED WITHIN 12 MONTHS AFTER THE REPORTING DATE) 240,891,913 1,023,458
INCLUDING:
BUYERS AND CLIENTS 241 678 396 475 258
SHORT-TERM FINANCIAL INVESTMENTS 250 165 320 458 365
CASH 260 138 793 879 256
OTHER CURRENT ASSETS 270 - -
TOTAL FOR SECTION II 290 2,190,021 4,204,568
BALANCE 300 3,952,168 6,610,479
LIABILITY LINE CODE AT THE BEGINNING OF THE REPORTING PERIOD AT THE END OF THE REPORTING PERIOD
III. CAPITAL AND RESERVES
AUTHORIZED CAPITAL 410 321 321
Own shares purchased from shareholders 411 - -
ADDITIONAL CAPITAL 420 1,044,631 1,044,631
RESERVE CAPITAL 430 80 80
INCLUDING:
RESERVES FORMED IN ACCORDANCE WITH LEGISLATION 431 80 80
RESERVES FORMED IN ACCORDANCE WITH THE CONSTITUENT DOCUMENTS 432 - -
RETAINED PROFIT (UNCOVERED LOSS) OF PAST YEARS 440,221,028 165,513
RETAINED PROFIT (UNCOVERED LOSS) FOR THE REPORTING YEAR 470 299 243
TOTAL FOR SECTION III 490 1,266,060 1,509,788
IV. LONG TERM DUTIES
Loans and credits 510 851 887 441 471
Deferred tax liabilities 515 16,224 39,662
Other long-term liabilities 520 3,656 1,249 191
TOTAL for Section IV 590 871 767 1 730 324
V. SHORT-TERM LIABILITIES
LOANS AND CREDITS 610 1,200 590 1,450 720
ACCOUNTS PAYABLE 620 613 339 878 917
INCLUDING:
SUPPLIERS AND CONTRACTORS 621 332 033 688 967
DEBT TO THE ORGANIZATION'S PERSONNEL 622 38,072 36,248
DEBT TO STATE NON-BUDGETARY FUNDS 623 10,176 9,044
DEBT FOR TAXES AND FEES 624 89 355 80 394
OTHER CREDITORS 625 93,701 10,332
ADVANCES RECEIVED 626 50,002 53,932
DEBT TO PARTICIPANTS (FOUNDERS) FOR PAYMENT OF INCOME 630 412 397
FUTURE INCOME 640 - -
RESERVES FOR FUTURE COSTS 650 - -
OTHER CURRENT LIABILITIES 660 - 1,040,333
TOTAL FOR SECTION V 690 1,814,341 3,370,367
BALANCE 700 3,952,168 6,610,479

Appendix 2

Indicator For the reporting period
period For the same period of the previous year
name code
1 2 3 4
Income and expenses from ordinary activities
Revenue (net) from the sale of goods, products, works, services (less value added tax, excise taxes and similar mandatory payments) 010 36317 32748
Cost of goods, products, works, services sold 020 (?26071) (?24453?)
Gross profit 029 10246 8295
Selling expenses 030 (6318?) (?5912??)
Administrative expenses 040 (?????) (??????)
Profit (loss) from sales 050 3928 2383
Other income and expenses
Interest receivable 060
Interest payable 070 (??????) (??????)
Income from participation in other organizations 080
Other income 090 40 412
Other expenses 100 (??20??) (??139?)
Profit (loss) before tax 140 3948 2656
Deferred tax assets 141
Deferred tax liabilities 142 42 40
Current income tax 150 (?846?) (??757?)
Net profit (loss) of the reporting period 190 3060 1859
FOR REFERENCE
Permanent tax liabilities (assets) 200
Basic earnings (loss) per share
Diluted earnings (loss) per share

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Federal Agency for Education

State Educational Institution of Higher Professional Education Perm State Technical University

Lysvensky branch

METHODOLOGICAL INSTRUCTIONS

On writing the economic part of the WRC

for students of all forms of study, specialty 030501.15 – Vocational training (automobiles and automotive industry), specialty 030501.15 – Operation and repair of motor vehicles

Lysva 2008

Content
Introduction
Economic efficiency of introducing new equipment and advanced technologies
Methods for calculating the main indicators of economic efficiency of innovations and investments in motor transport
Methods for calculating additional indicators of economic efficiency
Recommended reading

INTRODUCTION

In the economic part of the final qualifying work, it is necessary to show the economic effect of your developments and proposals. You need to carefully read all the proposed material , which examines various types of innovation and investment in a transport enterprise, as well as the simplest methods for assessing innovation and investment. Your goal is to correctly determine the effect of the implementation of the proposed measures (economic, social, environmental, technological, technical, etc.) and their economic efficiency (cost-benefit ratio).

The effect must be described and the effectiveness calculated using the proposed methods.

economic efficiency of introducing new equipment and advanced technologies

The introduction of new technology in transport, as in other sectors of the economy, is carried out on the basis of calculations of economic efficiency. It is taken into account that the introduction of new equipment and advanced transportation and production technologies is innovation in transport. The concept of “innovation” is broader than “new technology”, as it applies to a new product or service, a method of their production, innovation in organizational, financial and other areas - in general, to any improvement that provides cost savings or creates the conditions for such savings. There are concepts of “innovation” as an object (economic result) and as a process of obtaining it.

1. Innovation as an object in transport we can name the results of scientific research and applied developments implemented for the first time at a certain level of the organizational system (in the transport system, transport and road complex, at a transport enterprise), containing inventions and other scientific and technical achievements, as well as new or more advanced transportation technologies and production, tools and objects of labor, methods of organizing production and labor. A synonym for innovation as a result is the concept of “innovation”.

The main direction of improving transport technologies in the field of cargo movement is the integration of production and transport processes on the principles of transport logistics: the creation of multimodal logistics centers, multimodal transport operators. The development of multimodal transportation is based, first of all, on the containerization of the goods distribution system. Implementation of the principles of transport logistics at the level of individual cargo flows is a business task.

Organizational innovations, as a rule, accompany the first product and process innovations, but can also occur independently. The goals of organizational innovation are to increase the efficiency of the apparatus and management systems, improve the organizational structure of management, and increase production efficiency.

If we compare product, process and organizational innovations by investment size, the largest amount of investment is usually required for product innovations. In second place are process innovations; they are (most often) carried out through reconstruction and modernization. Lower costs are required for organizational innovation, but it can produce tangible positive or negative results. The last circumstance is related to the psychological perception of organizational innovations.

In accordance with the role that innovations play in the development of the transport system, they can be divided into new for the transport industry (in the world and the country), new for a particular region, and new for a separate enterprise.

2. Innovation as a process differs from the investment process, since it is aimed at obtaining a new result (the investment process aims to obtain a financial result that is maximum in size). The development of innovations is associated with greater risk compared to the investment process. The innovation strategy includes research and investment cycles. The investment process in the viscous sense of the word begins after the completion of several innovation stages.

The costs of introducing new equipment, advanced technology or another project increase by the amount of costs associated with the preparation and implementation of the research stage of the innovation process. The results of innovation can be manifested in increased profits, an increase in the volume of services sold, increased productivity, reduced costs, gaining competitive advantages, etc. All results from innovation should be measured in monetary terms.

Capital investments and investments in the transport industry

Effective investments in the transport industry not only contribute to the progress of industry entities, but also stimulate the expansion of transport and economic relations between industries, regions of the country and between different countries, leading to increased mobility of the population and improvement of their living conditions.

Investments differ from current costs, firstly, in that they are one-time in nature, and secondly, in that from the moment of capital investment to the receipt of returns, a time period passes, much longer than that which takes place in current production in the form duration of funds turnover.

real investment(capital investments) aimed at the creation, acquisition of new or reconstruction of existing fixed assets and the increase in working capital - this is the construction and acquisition of buildings, structures, vehicles, equipment, and additional supplies of materials. Capital investments are the most common type of investment in the transport industry;

The object of real investment in the transport industry can be the transport and road complex of the country and individual regions, transport communications, infrastructure, individual transport enterprises and fixed assets of enterprises. The ratio of real investments in the active part of fixed assets to the total amount of capital investments is called the technological structure of real investments. At many road transport enterprises, the technological structure of investments is close to 100%, i.e. The object of capital investment is mainly vehicles; fixed assets for production and administrative purposes are practically not purchased or built, and existing buildings, structures, and equipment are used or purchased on a lease basis. This situation is especially typical for small and medium-sized enterprises.

The significance of an investment project for an individual business entity is assessed from the point of view of the goals of this entity’s activities in the market.

The goals of capital investments in the transport industry are as follows:

Increasing the efficiency of transport production. In this case, investments are intended to reduce production costs by replacing rolling stock and equipment with newer, more productive equipment, by moving auxiliary production or service stations to areas with more favorable conditions for performing work, or through other measures;

Expansion of transport production. Investments in accordance with this goal should ensure an increase in the volume of transport services in already developed markets. As a rule, the object of investment in this case is rolling stock;

Creation of new transport industries or technologies. Investments in this case can be aimed at creating new enterprises, developing new markets, opening new, previously unprovided transport services;

Maintaining the capacity of existing transport production. Invested funds are used to carry out major repairs of facilities, as a rule, the passive part of fixed assets of transport.

The methods for converting investments into fixed assets are as follows:

- New construction . In transport, the term “new construction” can only be applied to infrastructure facilities, communication routes, and newly created enterprises. A distinctive feature of new construction is the organization of work on new sites and according to the plan initially approved in the prescribed manner. For example, the construction of a new highway in an area where there was none; construction of a new terminal in a transport hub; creation of a new transport enterprise, starting with the construction of production and administrative buildings;

- carrying out organizational, technical and other measures to expand enterprises . Expansion involves the construction of new facilities in new areas in addition to existing ones. Examples of investments to expand transport production include the construction of a transport terminal to increase the capacity of the existing terminal complex; acquisition of rolling stock by transport enterprises in order to increase the number of fleets in connection with the growth of the enterprise’s market share;

- reconstruction and technical re-equipment of transport production facilities . Reconstruction includes complete or partial re-equipment of production without the construction of new and expansion of existing main production facilities. In this case, reconstruction may include the construction of service and auxiliary production facilities. An example of reconstruction could be the construction of a three-lane road on the site of a two-lane one; redevelopment of the repair area and garage of a transport enterprise in order to allocate free space. Technical re-equipment is the implementation of a set of planned measures to improve the technical level of individual production areas by introducing new equipment, technology, mechanization, automation and replacing obsolete, worn-out equipment with new, more productive ones. Technical re-equipment is carried out without expanding production areas. An example of technical re-equipment is the replacement of equipment for carrying out diagnostic work on cars, the replacement of worn-out rolling stock without increasing the number of the fleet.

Assessing the effectiveness of innovations and investments in the transport industry

The categories “efficiency” and “effect” are constantly used in economic literature and are the most common designations for the characteristics of certain processes. The effect refers to the result of something, and efficiency is most often considered as the ratio of costs and results.

Investment effect in the transport industry is multifaceted. The components of the complex effect are economic, social, environmental, technological, technical, etc. All these types of effect are of different quality, but are interconnected, in many cases they can be reduced to cost form, which simplifies the overall assessment of the project. The result of investments in the industry can be characterized by all or by individual types of effect. Investment decisions in the development of the Russian transport system are assessed both from the point of view of economic efficiency and from the point of view of safety and environmental friendliness, and all of these priorities are of equal importance.

Investment efficiency assessment in the transport industry is carried out according to different indicators depending on the type of entities that may be affected by investment projects. Depending on the type of entity for which investment projects in the transport industry are important, the following types of investment efficiency are distinguished:

- national economic efficiency reflects the effectiveness of the project from the point of view of the interests of the country’s economy, individual industries, and regions. When determining efficiency, the final production and direct financial results of enterprises in various industries, social and environmental results, and indirect financial results (changes in household incomes and the market value of land plots; property losses from possible accidents, etc.) are used, presented in value terms;

- budget efficiency reflects the impact of the results of the investment project on the income and expenses of the corresponding (federal, regional or local) budget. The main indicator of budget efficiency is the budget effect, defined as the excess of revenues of the corresponding budget over expenses in connection with the implementation of a given project;

- commercial viability, which determines the ratio of financial costs and results for each project participant.

When determining the effectiveness of investments in the transport industry, the following is also taken into account:

- scientific and technical assessments projects that determine how technical solutions comply with technological standards adopted in industrialized countries, and determine the prospects of the technologies and technical equipment included in the project, etc. For example, when assessing transport terminal projects, they take into account the possibilities of processing goods delivered via intermodal schemes, or taking into account the prospects for the development of international transport corridors;

- social assessments, reflecting the project’s contribution to improving the social environment, improving the quality of life in the form of changes in the income of the population; provision of the population with consumer goods and services; increasing employment; improving working conditions and other parameters. For example, the construction of highways helps to reduce in a number of regions of the country the number of settlements that are not connected by paved roads to the main highway network;

- environmental assessments, taking into account the impact of transport on the environment.

Both effect and efficiency make it possible not only to characterize, but also to select an investment project, as well as monitor its implementation.

- Total profit is defined as the difference between the total cost results and costs caused by the implementation of the project.

- Average annual profit- this is the average amount of net profit received by a project participant during the year; determined by dividing the total profit by the duration of the investment period.

The most commonly used static performance indicators are: profitability And payback period for capital investments.

Return on capital investment is defined as the ratio of profit from the project to the amount of initial investment.

Payback period- this is the period of time during which capital investments will be returned with net income from the implementation of the project. Approximately, the payback period can be determined by the ratio of capital investments to average annual income.

Static methods for assessing the economic efficiency of investments are easy to understand and calculate, comply with generally accepted accounting methods and are characterized by the availability of information.

Assessment of the effectiveness of reconstruction, technical re-equipment, modernization of production in transport

The reconstruction involves carrying out construction and installation work on existing sites without stopping production with partial replacement of the active part of fixed assets. Technical re-equipment means a set of works to replace and modernize equipment. At the same time, no construction and installation work is envisaged.

A comparison of the essence of reconstruction and technical re-equipment allows us to conclude that reconstruction may include technical re-equipment, but technical re-equipment never includes reconstruction. Therefore, the features of assessing the effectiveness of technical re-equipment projects are also characteristic of reconstruction. In addition, reconstruction has its own special features.

Features of assessing the effectiveness of reconstruction and technical re-equipment projects in comparison with new construction or expansion of production relate to determining the amount of capital investment.

Firstly, technical re-equipment is associated (and reconstruction may be connected) with the replacement or withdrawal of existing fixed assets, therefore the amount of capital investments should be increased by the cost of the unamortized part of fixed assets taken out of service in connection with reconstruction or technical re-equipment, minus the proceeds from their sale . Proceeds from the sale of retired fixed assets are accounted for at the sales price or scrap price. Other costs for decommissioning fixed assets are considered as liquidation costs.

Secondly, during the reconstruction period, part of the profit from the operation of the facility subject to reconstruction may be lost. For example, during the reconstruction period the temporary cargo storage warehouse was closed, cargo storage services were not provided, and there was no profit. Lost profits represent an opportunity cost and can be equated to a capital investment, thereby increasing its cost. It should be noted that during reconstruction, only the owner of the reconstruction object takes into account the loss of profit. If, due to the reconstruction of an object, business entities using the reconstruction object under the terms of a contract or due to the fact that the reconstruction object is a public facility have lost part of their profit, then their loss of profit is not taken into account (for example, enterprises storing goods in a temporary warehouse storage; transport enterprises forced to organize transportation around a highway closed for reconstruction).

Third, if funds from a repair fund are attracted to finance reconstruction (for example, a capital repair fund), then the cost of capital investments for reconstruction is reduced by the amount of funds allocated from the repair fund.

Thus, the total amount of investment in the technical re-equipment project can be calculated using the formula

The total investment in the reconstruction project can be determined by the formula

If technical re-equipment is not required, but a partial improvement of fixed assets is sufficient in order to increase productivity, facilitate working conditions, improve the quality of products or services, modernization takes place. The objects of modernization at a transport enterprise are most often auxiliary equipment and technology for any work. Most often, modernization is carried out in conjunction with a major overhaul.

Carrying out modernization and technical re-equipment is associated with solving the problem of determining the optimal service life of vehicles, equipment and other types of fixed assets. Criteria for optimizing service life may include unit costs for the acquisition, overhaul and operation of fixed assets, profit from operation, and other criteria. An assessment of the effectiveness of technical re-equipment and modernization projects must be compared with the operating efficiency of existing fixed assets (for the same period), especially if their operating time is within the optimal service life.

Methods for calculating the main indicators of economic efficiency of innovations and investments in motor transport:

1. The overall (absolute) economic efficiency of new technologies and equipment is calculated by determining the absolute amount of profit received when introducing an object, and its relative size, i.e. rate of return (profitability)

Absolute value of profit (P) determined by the formula:

P=VP-SS

Where P– absolute value of profit, rubles;

VP– cost of manufactured products in sales prices, rubles;

SS– cost of manufactured products, rubles.

Profit rate(N pr) determined by the formula:

2. Annual economic effect in the comparative assessment of technologies, individual machines, their complexes, machine systems at the enterprise, etc.

Annual economic effect due to the influence of a complex of factors is determined by the formula:

Where E sr– annual economic effect, rubles;

C n, C b– sales price of products (services) for the new and basic options, rubles per unit. manufactured products (services);

A n, A b– annual volume of produced products (services) according to the new and basic options, units. manufactured products (services);

SS n, SS b– the cost of all manufactured products for the new and basic options, rubles.

3. Comparative economic assessment of new technologies and equipment with a constant volume of production of products (services) is calculated by comparing the cost of the final product for the new and basic options, as well as by comparing fuel consumption, electricity, labor costs and other operating costs of the final product for the new and the basic version. To calculate these indicators, the comparability of costs for the compared options must be ensured: the time of costs and obtaining the effect, the prices adopted to determine the costs and effect, changes in the technical parameters of the compared technologies and equipment; conditions of application (areas, scope of work, technologies); methods and principles for calculating cost indicators used in calculating economic efficiency.

Annual economic effect by reducing the cost of the final product is determined by the formula:

E av = SS b -SS n

Annual economic effect by reducing fuel consumption, electricity, labor costs and other operating costs of the final product is determined by the formula:

E av = 3 b - 3 n

Where Z b, Z n – operating costs when using new and basic equipment, rubles.

Methods for calculating additional indicators of economic efficiency:

There are general and additional capital investments. The total amount of capital investments when introducing new technologies and equipment includes the cost of purchased documentation for technologies, introduced machines, equipment, instruments, delivery costs and construction and installation work.

Payback period of total capital investments (T o) determined by the formula:

Where That– payback period of total capital investments, years;

K o– amount of capital investments, rubles;

E– economic efficiency of capital investments in the production process, rubles.

Labor productivity (VP CR) – The production of marketable (gross) output (GP) of an enterprise per average employee is determined by the formula (CR):

Where VP CR– labor productivity, rubles;

CR– average number of employees, people.

Constant improvement of equipment and technology is accompanied by significant additional capital investments.

The introduction of new equipment and technology into production is justified only when it provides an economic effect:

• - reduction of costs per unit of production;
• - improving the quality of products (savings for consumers);
• - growth in labor productivity.

Additional capital investments aimed at increasing the improvement of equipment and technology must be offset by savings in production costs.

The main general indicator characterizing the effectiveness of measures is the indicator of economic effect, which reflects particular indicators of efficiency: labor productivity and capital productivity, material intensity and energy intensity of production processes, parameters of the technical level of production, etc.

To establish uniform rules and methods for assessing the effectiveness of implementing the results of intellectual activity (RIA) at OAO TATNEFT, a “Regulation” was developed for the purpose of a feasibility study of the feasibility of using RIA and determining the actual economic effect of using RIA.

The indicator of economic effect at all stages of evaluation of activities is defined as the excess of the cost assessment of the results over the cost assessment of the total resource costs for the entire period of implementation of the activity. The implementation period of the activity is considered to be the period from the moment of the beginning of financing of work on the implementation of the activity until the completion of the manifestation of the technological effect.

When calculating the economic efficiency of activities, the following principles must be observed:

• - comparative nature of the assessment - the results of implementation are compared with the basic option (replaced equipment). In this case, it is necessary to observe the principle “with an event” and “without an event”, and not “before” and “after”;
• - assessing the economic effect of activities, taking into account all associated positive and negative (if any) results, including social, environmental, etc.;
• - assessing the economic effect throughout the entire cycle of using activities;
• - taking into account the economic inequality of the costs incurred and the results obtained at different points in time (taking into account the time factor - bringing different results and costs to a single point in time.

The economic effect from the use of RIA represents the additional income of the enterprise obtained through:

• - saving operating costs from reducing material and energy consumption, reducing preparation time, improving production processes;
• - savings on capital investments;
• - increasing sales volumes of all or certain types of products produced using RIA;
• - price increases depending on the improvement of product quality and expansion of its consumer properties.

The total economic effect over the years of the calculation period is calculated using the formula:

Et = RT - Zt

where Et is the economic effect of the event for the billing period;

Рт - cost assessment of the results of the implementation of the activity for the billing period;

Zt - cost estimate of the costs of implementing the event for the billing period.

The cost assessment takes into account, among other things, changes in the total amount of taxes and other payments caused by the implementation of the event.

The billing period is determined taking into account the life cycle of the event. The starting year (quarter) of the billing period tn is taken to be the year (quarter) in which funding for the implementation of the event began.

The final year (quarter) of the billing period tk can be determined:

• - planned (normative) deadlines for product renewal according to the conditions of its production and use;
• - service life of labor equipment (taking into account obsolescence). At the same time, for measures accompanied by a change in the service life of objects, the calculation period is taken to be equal to the smallest common multiple of the service life for the basic and new options;
• - the period of manifestation of the effect.

The implementation of RIA is inherently an investment project. Like any investment project, this process generates cash flows, the values ​​of which at each step of the billing period are characterized by:

• - an inflow equal to the amount of cash receipts (or results in value terms) at this step;
• - outflow equal to payments at this step;
• - balance (active balance, effect), equal to the difference between inflow and outflow.

The calculation of the economic effect is carried out with the obligatory use of bringing different costs and results to a single point in time for all variants of the event - the quarter of implementation.

Calculations are carried out in current prices - in prices included in the project without taking into account inflation, therefore, the real discount rate is used in the calculations.

As one of the indicators of the effectiveness of the event, the discounted profitability index of additional costs (DIDDI) is determined, calculated as the ratio of the NPV to the accumulated discounted additional costs.

Additional costs are understood as costs additionally required to implement the activity in comparison with the basic option. The index characterizes the profitability of each ruble of additional costs caused by the use of new technology or equipment.

Formula for calculating discounted additional costs (DIC):

DDZ = max (DPDZ; MODN)

where DPDZ is the total discounted additional costs of carrying out the event before the effect begins to be obtained (discounted initial additional costs);

MODN - the maximum of the absolute values ​​of the negative accumulated balances of the discounted cash flow (maximum negative discounted cash).

When assessing the economic efficiency of implementing RID, the choice of calculation object (calculation of the effect for 1 well, for 1 repair, etc.) is made based on the technical essence of the event.

As a basis for comparison in calculating the economic effect of using RIA, the average indicators of the replaced equipment (technology), determined on the basis of analysis and generalization of the accumulated experience in using this equipment (technology) at OAO TATNEFT, are taken. The replaced equipment (technology) is the one, instead of the use of which RID is being introduced at a given facility.

However, the term “replaceable” should not be taken literally. The base version is taken to be production indicators that characterize the level (state) of production before the implementation of the measures being assessed.

According to the implementation period, which includes the time of implementation and obtaining the effect from the use of RIA in production, activities are divided into:

• a) short-term (up to 3 years);
• b) long-term (3 years or more).

Depending on the timing of the implementation of measures, the procedure for calculating the economic effect of their use during the reporting period differs.

With regard to long-term measures, performing calculations “after the fact” is difficult due to the complexity of organizing long-term monitoring of the results of implementation of RIA. This applies to a number of measures aimed at increasing the service life of oilfield equipment, to measures involving the introduction of equipment, etc. In this case, the calculations use forecast indicators determined by the developers of the event and, in accordance with the established procedure, agreed upon with the supervising services of the Executive Office of OAO TATNEFT and the Engineering Center.

The group of measures with different life cycles includes, first of all, measures aimed at increasing the service life of equipment or the MRP of its operation.

Increasing the operating time of wells as a result of reducing equipment downtime (accelerated entry of wells into post-repair mode, reducing the duration of repairs, eliminating emergency shutdowns of equipment, etc.) does not lead to the formation of additional oil for the purpose of assessing the economic effect within the framework of this Regulation.

The service life of the implemented and basic equipment involved in the calculation is determined in the methodology for calculating the economic effect.

When establishing the expected service life of equipment, a prerequisite is to conduct research (accelerated tests, etc.), including within the framework of R&D, to determine its durability. Provided that these studies confirm greater reliability (increased corrosion resistance, wear resistance, etc.) compared to the equipment used, a predicted service life is established, on the basis of which calculations are made.

If the service life of the basic equipment in the structural unit implementing the measure differs from the average established in the methodology, when calculating the actual economic effect, it is allowed to use indicators for this structural unit.

The specificity of this group is that the effect is delayed in time. The economic effect of increasing the MCI or equipment service life (Et) begins to form only after the basic MCI (service life) has been achieved.

For long-term activities, in calculating the economic efficiency of activities in this group, forecast indicators are used, in accordance with the established procedure, agreed upon with the supervising services of the Executive Office of OAO TATNEFT and the Engineering Center.

Calculation of the economic efficiency of this group of measures involves assessing the “cost” of the basic and new options. “Cost” is determined by both capital and current costs, and current costs can be significant in their amount, and one-time in nature (for example, major repairs of equipment). Accounting for one-time costs is carried out by replacing one-time costs with an equivalent quarterly annuity calculated for the life cycle of these costs - the period of manifestation of the effect or the service life of the equipment. Current expenses that are not one-time in nature are calculated on an actual basis for the reporting period. Thus, the average quarterly effectiveness of the event is calculated as the difference in costs for the basic and new options. Subject to the actual achievement of the stated forecast indicators, the event will ensure quarterly receipt of such an effect throughout the entire period of use of the equipment.

A similar approach to determining the effect for the reporting period is also applied in the case when the life cycle for the basic and new options does not change, but as a result of the implementation of the event, a one-time change in the amount of one-time costs occurs.

9.2 Methodology for calculating economic efficiency from the introduction of new equipment and technology

Constant improvement of equipment and technology is accompanied by significant additional capital investments.

The introduction of new equipment and technology into production is justified only when it provides an economic effect:

Reducing costs per unit of production;

Improving the quality of products (savings for consumers);

Increased labor productivity.

Improving working conditions;

Additional capital investments aimed at increasing the sophistication of equipment and technology must be offset by savings in production costs.

Based on these guidelines, “Methodological recommendations for a comprehensive assessment of the effectiveness of measures aimed at accelerating scientific and technical progress in the oil industry” have been developed - RD-39-01/06-0001 - 89.

The currently used unified system of indicators for determining the economic efficiency of introducing new equipment and technologies includes:

Cost of production;

Increase in labor productivity;

Saving;

Costs shown;

Payback period;

Economic effect;

In addition to the main indicators, when choosing the most cost-effective options for introducing new equipment and technology, auxiliary natural indicators are used - specific consumption of fuel, energy, raw materials, materials, number of released workers, equipment utilization rate, etc.

In addition, the socio-economic results of the introduction of new technology (improved working conditions, etc.) are considered.

The economic effect of the introduction of new technology shows the feasibility of implementation and is determined for a conventional year, that is, from the date of implementation and for the entire next year, if the volume of implementation subsequently increases or the implementation is transferred to a number of related enterprises, then this methodology allows for recalculation based on the newly achieved volume and, accordingly, to obtain a new economic effect is the total savings of all production resources (living labor, general labor, capital investments) that the national economy will receive as a result of the production and use of new technology, which is ultimately expressed in an increase in national income.

The economic effect of activities for a conventional year is determined by the formula:

E T = P T -Z T, (9.1)

where E t is the economic effect for the billing period;

R t - revenue from sales (production, technical, scientific and technical purposes) per year at prices established centrally or by contract;

Z t - valuation of the costs of implementing activities for a conditional period.

The main indicator of the effectiveness of introducing new technology is the annual economic effect, the determination of which is based on a comparison of the reduced costs for the replaced (basic) and introduced technology.

The given costs are the sum of the cost and standard profits:

Z = C + E n * K, (9.2)

where Z – reduced costs in rubles;

C – cost per unit of production in rubles;

E n = 0.15 - standard capital investment ratio;

K - specific capital investments

The concept of “capital investment” implies all one-time costs associated with the acquisition, creation and growth of an enterprise’s production assets. The amount of capital investment can be determined by the average annual cost of production assets available to the enterprise.

The annual economic effect represents the total savings in production resources (living labor, materials, capital investments) that the national economy receives. As a result of the production and use of new, higher quality equipment, which

ultimately results in an increase in national income. Thus, this indicator reflects national economic efficiency.

The annual economic effect is calculated using various formulas depending on the types of new equipment and products being introduced. If, when implementing an NTP activity, the price and volume of products (work) do not change over time, the effectiveness of the activity is characterized by a change (reduction) in the cost of production. The annual economic effect from the introduction of new technology:

E G =(C 0 -C T)xQ T ±ΔH T , (9.3)

where Co,Ct is the changing part of the cost of production (work) without and with the implementation of scientific and technical progress measures;

Qt - annual volume of production (work);

ΔНт - change in the amount of taxes and payments from balance sheet profit (income) as a result of the implementation of the NTP event.

Payback period:

Т 0К = ΔК / ΔС, (9.4)

where ΔK is additional capital investment, thousand rubles.

ΔС - savings in operating costs, thousand rubles;

9.3 Calculation of the annual economic effect from the introduction of block compressor units with a capacity of 4 m3/min for the compression and transportation of oil gas

The efficiency of the proposed technology is ensured by a reduction in current operating costs.

Initial data Table 9.1

Item no.	Authors)	Name	Publisher, year of publication, stamp	Purpose, type of publication
1.	HELL. Khmelnitsky	Economics and management of freight and road transport	M.: Publishing center "Academy", 2006. - 256 pp., add. UMO

	Name	Unit.	Block compr. installation	Compressor 7VKG-30/7
1	Capital investments for purchase and installation	thousand roubles	2500	2000
	Depreciation period	years	15	15
	% depreciation	%	6,7	6,7
	Depreciation deductions	thousand roubles	100,5	134,0
2	Oil	T	0,6912	2,0736
	specific norm	kg/hour	0,08	0,24
	price 1 t	Rub	15000	15000
	sum	thousand roubles	10,4	31,1
3	Salary (with 100% bonus) from father's side	thousand roubles	235	235
	annual working time fund	hour.	1996	1996
	Machinist 4 grades	people	5	5
	rate	rub	14.0	14.0
	amount (with night.evening.20%)	rub	89832	89832
	Mechanic repairman 5 grades.	people	1	1
	rate	rub	8,472	8,472
	sum	rub	16910	16910
4	Electricity	thousand roubles	276	709
	Power		35	90
	Quantity	kWh	287280	738720
	price 1 kW/hour	rub	0.96	0.96
5	Maintenance	thousand roubles	22,3	23,6
6	Major renovation	thousand roubles	12,6	36

∆ K = 2500 – 2000 = 500 thousand rubles. – capital investments.

Let's calculate the economic effect of introducing a new set of equipment.

Let's determine the benefits of energy savings. Electricity costs for operating old equipment are 709 thousand rubles, for a new block installation - 276 thousand rubles.

With email en. = 709-276 = 433 thousand rubles.

Thus, the economic effect for one year, excluding VAT, will be:

E 1 = S el.en. – E n ∙ ∆K = 433 – 0.15∙500 = 358 thousand. rub.

In view of VAT:

E general = E 1 – 24% = 272.08 thousand rubles.

Reducing the cost of pumping gas per 1 thousand m3 will be:

E per. = E total. /Q per. = 272080 / 6000000 = 6.5 rubles.

Labor productivity is found using the following formula:

m3./person

NPP - number of PPP.

Cost of pumping after implementation:

C 2 = C 1 - E lane. = 470 – 6.5 = 463.5 rub.

From 1 = 470 rub. - cost before implementation;

We calculate profit before implementation:

= 6000∙(500 – 470) = 180,000 rub.

T perek – average tariff for pumping 1 thousand m3. gas

We calculate the profit after implementation.